Build a Miracle

Nonprofit profile at a glance

EIN
330971124
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
San Diego, CA, USA
Phone
6199939976
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Philanthropy, Voluntarism, and Grantmaking Foundations N.E.C.

Reported finances

Revenue
$2,314,117
Expenses
$2,330,988
Assets
$1,613,765
Liabilities
$15,272

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Julianne North (President)

People named in this filing

  • Christopher North (CFO)
  • Julianne North (President)
  • John Reinhold (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Build a miracle provides safe, dignified homes to impoverished families in Tijuana, Mexico. In addition, Build A Miracle provides numerous educational opportunities including tutoring, vocational training, scholarships, computer labs and an adult education program.

What it reported doing in 2024

Other program services Build a miracle provided scholarship assistance to 4 children in Guatemala who lost their father to drowning. Other programs continued and expanded during 2023 include dental and vision care for community members 408 people served who cannot afford them on their own and support for a program that provides education to the largely forgotten children of trash-pickers who live at the municipal dump. The Pandemic-related Direct Relief food and medicine that kept families going, transitioned to helping only helping those unable to return to normal lives and also spawned the Grandparents Program where scholarship recipients visit with and provide interactive programs for the elderly in their communities. 461 people received medical assistance. 39,700 meals were served, 151 elderly people were in Grandparents program which offers Arts and Crafts, Outings, Visits, Haicuts and more. There were 4 psychologists working with 269 individuals or families and 859 workshops for family, psychology, team building and more.

Operating model

Revenue model
Donor-supported. 98% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 78% of its reported program spending out as grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 95
  • Transparency & Controls: 62
  • Accountability: 53
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.3%; rating input score 97
  • Program expense ratio: 96.5%; rating input score 97
  • Fundraising efficiency: $45.41 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 41%; rating input score 41; 14th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 20%; rating input score 20; 6th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -0.7%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: 11.5% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 97.3% of revenue deployed · 96.5% of spending went to programs
  • Governance: 1 of 5 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $2.3M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors and foreign activity
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 20/100.
  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 41/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.