2023-09-14T03:38:24-00:00 2022-12-31 473342732 Munger & Company CPAs 2170 South El Camino Real Suite 217 Oceanside CA 92054 990 2022-01-01 330971124 BUILD A MIRACLE % CHRISTOPHER NORTH BUIL 6199939976 10755 SCRIPPS POWAY PARKWAY STE 490 San Diego CA 92131 CHRISTOPHER NORTH PRESIDENT 6199939976 2023-09-14 true CHRISTOPHER NORTH XXX-XX-XXXX Roland W Munger P01871456 7607308020 2023-09-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTOPHER NORTH 10755 SCRIPPS POWAY PARKWAY STE 490 San Diego CA 92131 2175079 false X BUILDAMIRACLE.NET 2001 CA TO PROVIDE HOMES AND EDUCATIONAL OPPORTUNITIES FOR IMPOVERISHED FAMILIES IN TIJUANA, MEXICO. 6 5 0 2000 0 2346093 1918345 685 2398 -4007 18137 0 2342771 1938880 2100309 1856608 0 30000 31750 0 39114 128150 457717 2258459 2346075 84312 -407195 1921541 1527751 11001 24406 1910540 1503345 X 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. false false 904834 Building program in 2021 Build A Miracle built 30 new homes for impoverished families. All families that receive homes participate in education programs. The families receive a 540 square foot homes with 3 bedrooms, indoor plumbing, kitchen, bathroom and living/dining room. They earn their homes with a minimum of 500 hours of community service but most remain involved in our programs indefinitely and even start their own community service projects. The homes are built during build days when U.S. and local volunteers mix concrete, hammer nails and paint, and during the work week by experienced, paid builders.The Dads Program in which men on the waiting list for BAM homes, help extremely impoverished families who live in shacks and do not have land rights so do not qualify for a full home, to make their dwellings safe, poor concrete floors, reinforce wall, replace tarps with real roofing, and build septic tanks. This program has an enormous impact on the lives of the people served and the men themselves. 1174260 Education Our goal is to break the cycle of poverty for every family, helping the next generation to be able to afford their own home and our academic, scholarship, trade and adult education programs are geared to make that possible. During 2022 we provided scholarships to 110 college and 108 HS students, with 35 total college grads to date. The Community Center, offers, free of charge, accredited adult elem., middle and HS, tutoring, counseling, sports, fitness, robotics, nutrition and many more courses over 100 children receive a healthy meal each day that they participate at the center.Pandemic Learning Cells that served 600 children during Covid, were scaled back but some remain to support 75-100 extremely vulnerable children. The Entrepreneurial Center supported the startup or growth of 93 micro-businesses with 30 families graduating from the business training course. The Community Center had over 2,600 weekly participants in 2022. 202920 2398 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 2022 include dental and vision care for community members 276 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 about 75 people who live at the municipal dump. The Pandemic-related Direct Relief food and medicine that kept 400 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. 2282014 true true false false false false false false false false true false false false false false false false false false true false true false false false false false false false false false false false false false false false true false false false false false false false false true 7 0 true 0 false false false false false false false false false false false false X 6 5 true false false false false false false true false false false true true true true true true false true false CA X CHRISTOPTHER NORTH 6199939976 10755 SCRIPPS POWAY PARKWAY STE 490 SAN DIEGO CA 92131 Adolfo Noquez Director 050.00 X 31750 0 0 Christopher North President 005.00 X X 0 0 0 Julianne North Secretary 050.00 X X 0 0 0 John Reinhold Director 000.50 X 0 0 0 Buddy Thomas Director 000.50 X 0 0 0 Elizabeth Thomas Director 015.00 X 0 0 0 31750 false false false 1918345 286199 1918345 CRAFT SALES 900099 2398 2398 2398 15670 15670 238666 236199 2467 2467 2467 1938880 2398 18137 X 0 0 1856608 1856608 0 31750 31750 0 0 0 0 0 5695 5695 0 16178 16178 0 0 393656 393656 0 11735 4807 6928 131 71 60 0 0 0 0 0 4700 896 3804 0 0 2845 2845 Education Materials, Publication and Copies 22351 22351 Facilities, Materials, Maintenace and Repairs 231 231 Permits and Licenses 150 150 45 45 2346075 2282014 24947 39114 454351 374152 998827 1127297 443139 27841 27223 618 25224 25684 1921541 1527751 11001 24406 11001 24406 X 1910540 1503345 1910540 1503345 1921541 1527751 X -407195 50000 -50000 X X false true X true false X 1302810 1915285 1994145 2346093 1918345 9476678 1302810 1915285 1994145 2346093 1918345 9476678 2313078 7163600 4533 8036 1781 221 15670 30241 9506919 7163599 0.75350 0.69220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 27841 27223 618 618 Financial derivatives and other financial products Closely-held equity interests Federal income taxes true North America Grants to organization HOME BUILDING MATERIALS/STIPENDS FOR HOME BUILDING 505019 North America Grants to organization DIRECT MEXICO PROGRAM EXPENSES 575991 North America Grants to organization SCHOLARSHIPS, MEXICO 50598 1131608 1131608 Scholarships North America 174 151640 Cash Scolarships Central America and the Caribbean 4 3300 Cash Mexico Social Programs North America 1755 142284 Cash Education North America 3000 57008 Cash Building and Repair Homes for the Poor North America 280 254356 Cash false false false false false false Part I Line 2 Expenditures are made by check, wire transfer or credit cards. All amounts are tracked on an accounting spread sheets and reconciled to the bank statement on at least an annual basis. The expenditures are reviewed by at least one board member with close knowledge of all transactions and a general review for propriety is provided by a second board member as part of the bank reconciliation process. Part I Line 3F Expenditures by region Part I Line 1 Expenditures by region Part III Expenditures by region X 9 286199 STOCK EXCHANGE PRICE false false false Form 990, Part III, Line AB During 2022, the 33 learning cells that set up during the Covid Pandemic, serving 600 children in 30 of the poorest communities, were scaled back when the children could return to school and our Community Center-based programs. We continue some cells to reach 75 to 100 children with limited educational support. Form 990, Part VI, Section A, Line 2 CHRISTOPHER NORTH AND JULIANNE NORTH HAVE A FAMILY RELATIONSHIP. BUDDY THOMAS AND ELIZABETH THOMAS HAVE A FAMILY RELATIONSHIP. Form 990, Part VI, Section A, Line 8B BUILD A MIRACLE IS A SMALL ORGANIZATION THAT OPERATES WITHOUT SUBCOMMITTEEES. IF A SUBCOMMITTEE WERE TO BE REQUIRED IN THE FUTURE, IT WOULD BE FORMED AND APPOPRIATE WRITTEN DOCUMENTATION KEPT. Form 990, Part VI, Section B, Line 11B THE PRESIDENT REVIEWS THE FORM 990 WITH OTHER BOARD MEMBERS AND OUTSIDE SUPPORTAND AND ANY NECESSARY ADJUSTMENTS ARE MADE BEFORE FINALIZING AND FILING THE RETURN. THE OTHER MEMBERS OF THE BOARD ARE ALSO PROVIDED A COPY OF THE FILING AND INPUT IS SOLICITED AND INCORPORATED AS RELEVANT. Form 990, Part VI, Section B, Line 12C ALL OFFICERS AND DIRECTORS ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM. ALL OFFICERS AND DIRECTORS ARE ALSO REQUIRED TO PROMPTLY AND FULLY DISCLOSE ALL POTENTIAL CONFLICTS OF INTEREST. ANY PERSON WITH A CONFLICT WITH RESPECT TO ANY MATTER MUST EXCUSE HIM/HERSELF FROM ANY DISCUSSION OR VOTE WITH RESPECT TO SUCH MATTER. THERE HAVE BEEN NO INCIDENCES OF CONFLICT DURING THE REPORTING YEAR Form 990, Part VI, Section B, Line 15B COMPENSATED IS DETERMINED BY BOARD OF DIRECTORS. Form 990, Part VI, Section C, Line 19 THE ORGANIZATION MAKES AVAILABLE ITS GOVERNING DOCUMENTS AS REQUESTED. Form 990, Part XII, Line 2C THE ORGANIZATION ENGAGES AN INDEPENDENT AUDITING FIRM TO CONDUCT AUDITS AS REQUIRED BY THE BOARD. THE PRESIDENT OF THE BOARD OVERSEES THE AUDIT PROCESS. Form 990, Part XI, Line 9 Donated salaries of 50,000 were excluded per IRS regulations. Form 990, Part IX, Line 11g The Organization pays stipends to community members, mostly women from the homes we build, to support the efforts of the team to find new families, encourage participation in all of our programs, build community, etc.