Civic Intelligence

Spcpa Building Company

990 • Fiscal year 2016 • EIN 20-1775622

Jul 01, 2015 to Jun 30, 2016 • Filed on Mar 20, 2017

Organization Profilewww.spcpa.org
16 West 5th StreetSt Paul, MN 55102

(651) 290-2225

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

91st percentile

0.97x

Higher debt load relative to assets than 91% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

96th percentile

10.47x

Higher debt load relative to revenue than 96% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

56th percentile

3.8%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

68th percentile

$165,641

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 19.1% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

24th percentile

-3.4%

Faster asset growth than 24% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

35th percentile

-2.2%

Faster revenue growth than 35% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$9,393,181

Down $331,184 (-3.4%) from 2015

Net Assets

Up

$317,376

Up $33,310 (+12%) from 2015

Liabilities

Down

$9,075,805

Down $364,494 (-3.9%) from 2015

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin56th percentile

Revenue

Down

$867,144

Down $19,235 (-2.2%) from 2015

Expenses

Up

$833,834

Up $40,230 (+5.1%) from 2015

Net Income

Down

$33,310

Down $59,465 (-64%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0MAssets 2011: $476,417Liabilities 2011: $297,455Net Assets 2011: $178,9622011Assets 2012: $456,042Liabilities 2012: $122,285Net Assets 2012: $333,7572012Assets 2013: $9,004,714Liabilities 2013: $9,072,421Net Assets 2013: -$67,7072013Assets 2014: $9,540,590Liabilities 2014: $9,349,299Net Assets 2014: $191,2912014Assets 2015: $9,724,365Liabilities 2015: $9,440,299Net Assets 2015: $284,0662015Assets 2016: $9,393,181Liabilities 2016: $9,075,805Net Assets 2016: $317,3762016Assets 2017: $8,818,160Liabilities 2017: $8,514,555Net Assets 2017: $303,6052017Assets 2018: $8,730,769Liabilities 2018: $8,550,928Net Assets 2018: $179,8412018Assets 2019: $8,384,880Liabilities 2019: $8,261,948Net Assets 2019: $122,9322019Assets 2020: $8,533,387Liabilities 2020: $8,471,923Net Assets 2020: $61,4642020Assets 2021: $8,840,035Liabilities 2021: $8,884,593Net Assets 2021: -$44,5582021Assets 2022: $8,630,630Liabilities 2022: $8,888,178Net Assets 2022: -$257,5482022Assets 2023: $8,574,170Liabilities 2023: $8,904,548Net Assets 2023: -$330,3782023Assets 2024: $8,403,333Liabilities 2024: $8,812,813Net Assets 2024: -$409,4802024

Highlighted filing

2016

Assets$9,393,181
Liabilities$9,075,805
Net Assets$317,376
Open 2016 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $880,1082011Revenue 2012: $688,318Expenses 2012: $533,522Net Income 2012: $154,7962012Expenses 2013: $912,6212013Revenue 2014: $868,511Expenses 2014: $609,513Net Income 2014: $258,9982014Revenue 2015: $886,379Expenses 2015: $793,604Net Income 2015: $92,7752015Revenue 2016: $867,144Expenses 2016: $833,834Net Income 2016: $33,3102016Revenue 2017: $796,096Expenses 2017: $809,867Net Income 2017: -$13,7712017Revenue 2018: $722,354Expenses 2018: $846,118Net Income 2018: -$123,7642018Revenue 2019: $733,325Expenses 2019: $790,234Net Income 2019: -$56,9092019Revenue 2020: $774,431Expenses 2020: $835,899Net Income 2020: -$61,4682020Revenue 2021: $720,364Expenses 2021: $826,386Net Income 2021: -$106,0222021Revenue 2022: $777,046Expenses 2022: $990,036Net Income 2022: -$212,9902022Revenue 2023: $854,424Expenses 2023: $927,254Net Income 2023: -$72,8302023Revenue 2024: $794,398Expenses 2024: $873,500Net Income 2024: -$79,1022024

Highlighted filing

2016

Revenue$867,144
Expenses$833,834
Net Income$33,310
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Mar 20, 2017
Return Version
2015v3.0
Gross Receipts
$867,144
Mission and Program Overview

Mission

To purchase, own, and improve buildings and real estate for lease to its beneficiary organization st paul conservatory for performing artists, a minnesota charter school.

To purchase real estate to lease to St Paul Conservatory for Performing Artists, a MN Charter School.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,667,883$8,315,257▼ $352,626
Savings and Temporary Cash Investments$1,015,908$794,564▼ $221,344
Cap Stk Tr Prin Current Funds$284,066$317,376▲ $33,310
Cash and Non-Interest-Bearing Accounts$39,163$283,360▲ $244,197
Prepaid Expenses and Deferred Charges$1,411$0▼ $1,411
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$9,724,365$9,393,181▼ $331,184
Other Assets Total-$0-
Liabilities
Tax Exempt Bond Liabilities$8,566,757$8,389,518▼ $177,239
Other Liabilities$750,916$564,861▼ $186,055
Accounts Payable and Accrued Expenses$122,626$121,426▼ $1,200
Total Liabilities$9,440,299$9,075,805▼ $364,494
Net Assets / Fund Balance
Total Net Assets Fund Balance$284,066$317,376▲ $33,310
Total Liabilities and Net Assets / Fund Balance$9,724,365$9,393,181▼ $331,184

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,314,818$3,087,412$11,402,230
Equipment$439$11,348$11,787
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Michael RobinsPresident
Kelly RodieckVice President
Callie JacobsExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$867,140
Investment Income
$4
Other Revenue
$0
Change in Net Assets
$33,310

Audited Revenue Reconciliation

Revenue per Audited Statements
$867,144
Revenue Not Reported on Form 990
$6,254,082
Total Revenue per Audited Statements
$7,121,226
Total Revenue per Form 990
$867,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$833,834
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$370,647$627-$371,274
Interest$369,440--$369,440
Fees for Services Other-$34,053-$34,053
Insurance$30,046--$30,046
Other Expenses$18,671--$18,671
Fees for Services Accounting-$10,350-$10,350
Total Functional Expenses$788,804$45,030$0$833,834

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,648,561
Expenses Not Reported on Form 990$6,188,763
Total Expenses per Form 990$833,834
Expenses per Audited Statements$459,798
Expenses Not Reported on Financial Statements$374,036
Other Expense Adjustments$374,036
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to St Paul Conservatory for Perform$564,861

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACity of St Paul MN2013-03-20$5,840,000Building Additions
BCity of St Paul MN2013-03-20$2,885,000Building Additions

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$5,840,000--$172,253
B$2,885,000--$85,094

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The sole member of the organization is St Paul Conservatory for Performing Artists.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“A draft of the 990 is reviewed and approved by the Board Executive Committee prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“All Directors are required to sign a conflict of interest disclosure statements. Any known conflicts are to be reported immediately to the Board.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The Building Company's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
SPCPA Building Company
EIN
20-1775622
Phone
6512902225
Address
16 West 5th Street, St Paul, MN 55102

Signing Officer

Name
Callie Jacobs
Title
Executive Director
Signed
2017-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Callie Jacobs
Formed
2004
Legal Domicile
Mn
Voting Board Members
2
Independent Board Members
2
Employees
0
Volunteers
3

Preparer

Firm
Beltz Kes Darling & Associates
Address
22488 Chippendale Ave W, Farmington, MN 55024
Preparer
Theresa Kingsbury
Phone
6514632233
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

“The Finance Committee reviews the audited financial statements prior to presentation to the full board. The Board assumes full responsibility for oversight of the audit and selection of the independent auditor. This process has not changed from the prior year.”

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“St Paul Conservatory Revenues $6254082”

Part XII, Line 2D: Other expenses and losses per audited F/S

“St Paul Conservatory Expenses $5988914 Capital Outlay $18649 Repayment of Bond Principal $180000 Change in Accrued Interest Expense $1200”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Depreciation Expense $371274 Amortization of Bond Premium $2762”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0820555555
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0St Paul Conservatory of Performing
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt08314818
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03087412
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt011402230
IRS990ScheduleD/EquipmentGrp/BookValueAmt0439
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011348
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt011787
IRS990ScheduleD/ExpensesNotReportedAmt06188763
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0374036
IRS990ScheduleD/ExpensesSubtotalAmt0459798
IRS990ScheduleD/OtherExpensesIncludedAmt06188763
IRS990ScheduleD/OtherExpensesNotIncludedAmt0374036
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0564861
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to St Paul Conservatory for Perform
IRS990ScheduleD/OtherRevenueAmt06254082
IRS990ScheduleD/RevenueNotReportedAmt06254082
IRS990ScheduleD/RevenueSubtotalAmt0867144
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0St Paul Conservatory Revenues $6254082
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1St Paul Conservatory Expenses $5988914 Capital Outlay $18649 Repayment of Bond Principal $180000 Change in Accrued Interest Expense $1200
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Depreciation Expense $371274 Amortization of Bond Premium $2762
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08315257
IRS990ScheduleD/TotalExpensesPerForm990Amt0833834
IRS990ScheduleD/TotalLiabilityAmt0564861
IRS990ScheduleD/TotalRevenuePerForm990Amt0867144
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07121226
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06648561
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0145678
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt014725
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt05238
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Callie Jacobs
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Dir.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0165641
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0true
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd1true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd1true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd1true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02013-03-20
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12013-03-20
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0521440935
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1521440935
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum079289TER9
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum179289TES7
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt05840000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt12885000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0City of St Paul MN
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1City of St Paul MN
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0Building Additions
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1Building Additions
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd1false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0true
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt05200780
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt12569220
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt0109953
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalizedInterestAmt154318
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0357014
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt1176368
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0172253
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt185094
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02014
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr12014
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt05840000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt12885000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The sole member of the organization is St Paul Conservatory for Performing Artists.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A draft of the 990 is reviewed and approved by the Board Executive Committee prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All Directors are required to sign a conflict of interest disclosure statements. Any known conflicts are to be reported immediately to the Board.

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,393,181
Liabilities
$9,075,805
Net assets
$317,376
Revenue
$867,144
Expenses
$833,834
Net income
$33,310
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.40$8.81$0.41$0.79$0.87$0.08
2023Detailed filing. Detailed filing data is available for this year.$8.57$8.90$0.33$0.85$0.93$0.07
2022Detailed filing. Detailed filing data is available for this year.$8.63$8.89$0.26$0.78$0.99$0.21
2021Detailed filing. Detailed filing data is available for this year.$8.84$8.88$0.04$0.72$0.83$0.11
2020Detailed filing. Detailed filing data is available for this year.$8.53$8.47$0.06$0.77$0.84$0.06
2019Detailed filing. Detailed filing data is available for this year.$8.38$8.26$0.12$0.73$0.79$0.06
2018Detailed filing. Detailed filing data is available for this year.$8.73$8.55$0.18$0.72$0.85$0.12
2017Detailed filing. Detailed filing data is available for this year.$8.82$8.51$0.30$0.80$0.81$0.01
2016Detailed filing. Detailed filing data is available for this year.$9.39$9.08$0.32$0.87$0.83$0.03
2015Detailed filing. Detailed filing data is available for this year.$9.72$9.44$0.28$0.89$0.79$0.09
2014Detailed filing. Detailed filing data is available for this year.$9.54$9.35$0.19$0.87$0.61$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.00$9.07$0.07$0.91
2012Summary only. Only limited summary data is available for this year.$0.46$0.12$0.33$0.69$0.53$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.30$0.18$0.88