Civic Intelligence

Bms Building Corporation

990 • Fiscal year 2016 • EIN 41-1951883

Jul 01, 2015 to Jun 30, 2016 • Filed on May 12, 2017

Organization Profilewww.bluffviewmontessori.org
1321 Gilmore AvenueWinona, MN 55987

(507) 452-2807

Siviq Scores

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

Liabilities / Assets

95th percentile

1.16x

Higher debt load relative to assets than 95% of similar nonprofits.

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

Liabilities / Revenue

98th percentile

23.50x

Higher debt load relative to revenue than 98% of similar nonprofits.

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

Net Margin

4th percentile

-92%

Higher net margin than 4% of similar nonprofits.

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

Top Officer Pay

22nd percentile

$32,567

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

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

Asset Growth

97th percentile

117%

Faster asset growth than 97% of similar nonprofits.

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

Revenue Growth

41st percentile

0.0%

Faster revenue growth than 41% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$8,003,249

Up $4,321,870 (+117%) from 2015

Net Assets

Down

-$1,319,801

Down $363,642 (-38%) from 2015

Liabilities

Up

$9,323,050

Up $4,685,512 (+101%) from 2015

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin4th percentile

Revenue

Up

$396,765

Up $49 (+0.0%) from 2015

Expenses

Up

$760,407

Up $304,926 (+67%) from 2015

Net Income

Down

-$363,642

Down $304,877 (-519%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

$10M$5.0M$0-$5.0MAssets 2011: $4,425,118Liabilities 2011: $4,770,555Net Assets 2011: -$345,4372011Assets 2012: $4,220,138Liabilities 2012: $4,700,573Net Assets 2012: -$480,4352012Assets 2013: $4,078,352Liabilities 2013: $4,640,048Net Assets 2013: -$561,6962013Assets 2014: $3,809,381Liabilities 2014: $4,706,775Net Assets 2014: -$897,3942014Assets 2015: $3,681,379Liabilities 2015: $4,637,538Net Assets 2015: -$956,1592015Assets 2016: $8,003,249Liabilities 2016: $9,323,050Net Assets 2016: -$1,319,8012016Assets 2017: $3,344,705Liabilities 2017: $4,707,005Net Assets 2017: -$1,362,3002017Assets 2018: $3,210,901Liabilities 2018: $4,622,461Net Assets 2018: -$1,411,5602018Assets 2019: $3,057,490Liabilities 2019: $4,527,241Net Assets 2019: -$1,469,7512019Assets 2020: $2,911,935Liabilities 2020: $4,440,426Net Assets 2020: -$1,528,4912020Assets 2021: $2,783,401Liabilities 2021: $4,345,231Net Assets 2021: -$1,561,8302021Assets 2022: $2,660,360Liabilities 2022: $4,244,946Net Assets 2022: -$1,584,5862022Assets 2023: $2,554,635Liabilities 2023: $4,137,116Net Assets 2023: -$1,582,4812023Assets 2024: $2,459,434Liabilities 2024: $4,031,842Net Assets 2024: -$1,572,4082024

Highlighted filing

2016

Assets$8,003,249
Liabilities$9,323,050
Net Assets-$1,319,801
Open 2016 Filing

Operations Trend

Revenue Growth41st percentile

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

$1.0M$500K$0-$500KExpenses 2011: $492,9112011Expenses 2012: $486,8562012Expenses 2013: $477,1292013Revenue 2014: $396,398Expenses 2014: $458,614Net Income 2014: -$62,2162014Revenue 2015: $396,716Expenses 2015: $455,481Net Income 2015: -$58,7652015Revenue 2016: $396,765Expenses 2016: $760,407Net Income 2016: -$363,6422016Revenue 2017: $352,452Expenses 2017: $394,951Net Income 2017: -$42,4992017Revenue 2018: $350,981Expenses 2018: $400,241Net Income 2018: -$49,2602018Revenue 2019: $356,474Expenses 2019: $414,665Net Income 2019: -$58,1912019Revenue 2020: $346,505Expenses 2020: $405,245Net Income 2020: -$58,7402020Revenue 2021: $343,749Expenses 2021: $377,088Net Income 2021: -$33,3392021Revenue 2022: $333,249Expenses 2022: $356,005Net Income 2022: -$22,7562022Revenue 2023: $360,320Expenses 2023: $358,215Net Income 2023: $2,1052023Revenue 2024: $366,519Expenses 2024: $356,446Net Income 2024: $10,0732024

Highlighted filing

2016

Revenue$396,765
Expenses$760,407
Net Income-$363,642
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 12, 2017
Return Version
2015v3.0
Gross Receipts
$396,765
Mission and Program Overview

Mission

To provide a facility for Bluffview Montessori School.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$565,743$5,005,690▲ $4,439,947
Land, Buildings, and Equipment, Net$2,990,981$2,884,767▼ $106,214
Accounts Receivable-$9-
Cash and Non-Interest-Bearing Accounts-$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-
Prepaid Expenses and Deferred Charges-$0-
Cap Stk Tr Prin Current Funds$-956,159$-1,319,801▼ $363,642
Total Assets$3,681,379$8,003,249▲ $4,321,870
Other Assets Total$124,655$112,783▼ $11,872
Liabilities
Tax Exempt Bond Liabilities$4,580,000$9,015,000▲ $4,435,000
Mortgage Notes Payable Secured by Investment Property-$230,000-
Other Liabilities$57,434$62,778▲ $5,344
Accounts Payable and Accrued Expenses$104$15,272▲ $15,168
Total Liabilities$4,637,538$9,323,050▲ $4,685,512
Net Assets / Fund Balance
Total Net Assets Fund Balance$-956,159$-1,319,801▼ $363,642
Total Liabilities and Net Assets / Fund Balance$3,681,379$8,003,249▲ $4,321,870

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,185,291$1,639,823$3,825,114
Land$663,049-$663,049
Equipment$36,427$48,481$84,908
Leasehold Improvements-$11,296$11,296
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleOtherTotal
Chad HainesMember$32,567$32,567

Board Members and Trustees

NameTitle
Carrew HalleckMember
Jeff VanFossenMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$396,630
Investment Income
$135
Other Revenue
$0
Change in Net Assets
$-363,642

Audited Revenue Reconciliation

Revenue per Audited Statements
$396,765
Revenue Not Reported on Form 990
$7,031,485
Total Revenue per Audited Statements
$7,428,250
Total Revenue per Form 990
$396,765
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$760,407
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
Interest$292,805--$292,805
Fees for Services Other$153,042$8,640-$161,682
Depreciation Depletion$144,940--$144,940
Fees for Services Legal$135,000--$135,000
Fees for Services Accounting$14,500$10,075-$24,575
Other Expenses$1,036--$1,036
Occupancy$279--$279
Travel$90--$90
Total Functional Expenses$741,692$18,715$0$760,407

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,989,589
Expenses Not Reported on Form 990$2,390,297
Total Expenses per Form 990$760,407
Expenses per Audited Statements$599,292
Expenses Not Reported on Financial Statements$161,115
Other Expense Adjustments$161,115
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
Accrued Interest Payable$50,070
Due to Bluffview Montessori$12,708

Bond Issues

BondIssuerIssuedIssue PricePurpose
AWinona Minnesota2007-11-15$4,785,000Advance Refund 1999 Series
BWinona Minnesota2016-06-24$4,520,000Refund 2007 Issue

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$4,785,000--$95,700
B$4,520,000--$90,400

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
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
Yes
Management duties delegated
No

Governance Explanations

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

“The Organization's Sole Member is Bluffview Montessori School.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The Board of Director's of the Sole Member elect the governing body of the Board for BMS Building Corporation.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“Amendments to the Organization's governing documents must be approved by the Sole Member.”

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

“The Board Chair reviews a copy of the Form 990 before it is filed.”

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

“The conflict of interest policy covers all Officers, Board Members and members of committees with board delegated authority. All Board Members are required to complete a related party questionnaire during the annual audit. The completed forms are reviewed by the Executive Committee which will attempt to resolve any actual or potential conflicts. In the absence of resolution, the Executive Committee will refer the matter to the Board or Directors who shall determine if a conflict exists. Individuals with conflicts of interest may not participate in the discussion except to answer questions and may not vote on the transaction. All proceedings related to conflicts of interest are documented in the meeting minutes or as otherwise appropriate.”

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

“The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
BMS Building Company
EIN
41-1951883
Phone
5074522807
Address
1321 Gilmore Avenue, Winona, MN 55987

Signing Officer

Name
Henry Schantzen
Title
School Board Chair
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Henry Schantzen
Formed
1999
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
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

Financial Statement Notes

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

“Bluffview Montessori School Revenues $2281485 Bond Issuance $4750000”

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

“Bluffview Montessori School Expenses $2266571 Capital Outlays $38726 Repayment of Bond Principal $85000”

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

“Depreciation Expense $144940 Amortization of Bond Refunding Loss $11872 Change in Accrued Interest $4303”

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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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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0396630
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0565743
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05005690
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
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/EIN0411589141
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Bluffview Montessori School
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02185291
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01639823
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03825114
IRS990ScheduleD/EquipmentGrp/BookValueAmt036427
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048481
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt084908
IRS990ScheduleD/ExpensesNotReportedAmt02390297
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0161115
IRS990ScheduleD/ExpensesSubtotalAmt0599292
IRS990ScheduleD/LandGrp/BookValueAmt0663049
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0663049
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011296
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt011296
IRS990ScheduleD/OtherExpensesIncludedAmt02390297
IRS990ScheduleD/OtherExpensesNotIncludedAmt0161115
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050070
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112708
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Interest Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to Bluffview Montessori
IRS990ScheduleD/OtherRevenueAmt07031485
IRS990ScheduleD/RevenueNotReportedAmt07031485
IRS990ScheduleD/RevenueSubtotalAmt0396765
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Bluffview Montessori School Revenues $2281485 Bond Issuance $4750000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Bluffview Montessori School Expenses $2266571 Capital Outlays $38726 Repayment of Bond Principal $85000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Depreciation Expense $144940 Amortization of Bond Refunding Loss $11872 Change in Accrued Interest $4303
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/TotalBookValueLandBuildingsAmt02884767
IRS990ScheduleD/TotalExpensesPerForm990Amt0760407
IRS990ScheduleD/TotalLiabilityAmt062778
IRS990ScheduleD/TotalRevenuePerForm990Amt0396765
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07428250
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02989589
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0true
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd1true
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0Schedule K, Part IV, Arbitrage, Line 2C - Date Rebate Computation PerformedIssuer Name: Port Authority of Winona, MinnesotaDate the Rebate of Computation was Performed: 10/31/2012
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
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/NoRebateDueInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd1false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd1true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd1true
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02007-11-15
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12016-06-24
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0416005651
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1416005651
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0975257AT3
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum1975243AC0
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt04785000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt14520000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0Winona Minnesota
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1Winona Minnesota
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd1false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0Advance Refund 1999 Series
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1Refund 2007 Issue
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/AdvanceRefundingInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdvanceRefundingInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt01358205
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CurrentRefundingInd1true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd1false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0350066
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt1281188
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt095700
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt190400
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingEscrowAmt02931534
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt04785000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt14520000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/UnspentAmt04148412
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization's Sole Member is Bluffview Montessori School.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Director's of the Sole Member elect the governing body of the Board for BMS Building Corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Amendments to the Organization's governing documents must be approved by the Sole Member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board Chair reviews a copy of the Form 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The conflict of interest policy covers all Officers, Board Members and members of committees with board delegated authority. All Board Members are required to complete a related party questionnaire during the annual audit. The completed forms are reviewed by the Executive Committee which will attempt to resolve any actual or potential conflicts. In the absence of resolution, the Executive Committee will refer the matter to the Board or Directors who shall determine if a conflict exists. Individuals with conflicts of interest may not participate in the discussion except to answer questions and may not vote on the transaction. All proceedings related to conflicts of interest are documented in the meeting minutes or as otherwise appropriate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$8,003,249
Liabilities
$9,323,050
Net assets
-$1,319,801
Revenue
$396,765
Expenses
$760,407
Net income
-$363,642
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.46$4.03$1.57$0.37$0.36$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.55$4.14$1.58$0.36$0.36$0.00
2022Detailed filing. Detailed filing data is available for this year.$2.66$4.24$1.58$0.33$0.36$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.78$4.35$1.56$0.34$0.38$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.91$4.44$1.53$0.35$0.41$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.06$4.53$1.47$0.36$0.41$0.06
2018Detailed filing. Detailed filing data is available for this year.$3.21$4.62$1.41$0.35$0.40$0.05
2017Detailed filing. Detailed filing data is available for this year.$3.34$4.71$1.36$0.35$0.39$0.04
2016Detailed filing. Detailed filing data is available for this year.$8.00$9.32$1.32$0.40$0.76$0.36
2015Detailed filing. Detailed filing data is available for this year.$3.68$4.64$0.96$0.40$0.46$0.06
2014Detailed filing. Detailed filing data is available for this year.$3.81$4.71$0.90$0.40$0.46$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$4.64$0.56$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.22$4.70$0.48$0.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$4.77$0.35$0.49