Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Assets
Down$2,564,903
Down $64,671 (-2.5%) from 2013
Net Assets
Down$641,903
Down $28,454 (-4.2%) from 2013
Liabilities
Down$1,923,000
Down $36,217 (-1.8%) from 2013
Revenue
$194,052
No earlier filing loaded for comparison.
Expenses
Up$222,506
Up $13,905 (+6.7%) from 2013
Net Income
-$28,454
No earlier filing loaded for comparison.
ECCS Building Company provides an educational facility for El Colegio Charter School.
Manage a building for lease to its beneficiary organization El Colegio Charter School.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,461,158 | $2,450,718 | ▼ $10,440 |
| Cap Stk Tr Prin Current Funds | $537,292 | $577,015 | ▲ $39,723 |
| Cash and Non-Interest-Bearing Accounts | $124,858 | $89,185 | ▼ $35,673 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $133,065 | $64,888 | ▼ $68,177 |
| Savings and Temporary Cash Investments | $40,287 | $0 | ▼ $40,287 |
| Accounts Receivable | $3,271 | $25,000 | ▲ $21,729 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $2,629,574 | $2,564,903 | ▼ $64,671 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,923,866 | $1,873,703 | ▼ $50,163 |
| Accounts Payable and Accrued Expenses | $35,351 | $49,297 | ▲ $13,946 |
| Total Liabilities | $1,959,217 | $1,923,000 | ▼ $36,217 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $670,357 | $641,903 | ▼ $28,454 |
| Total Liabilities and Net Assets / Fund Balance | $2,629,574 | $2,564,903 | ▼ $64,671 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,175,361 | $637,976 | $2,813,337 |
| Land | $240,000 | - | $240,000 |
| Equipment | $35,357 | $32,702 | $68,059 |
| Name | Title |
|---|---|
| David Greenberg | Chief Financial Officer |
| Ana Vasquez | Member |
| Daniel Ittner | Member |
| Landon Nelson | Member |
| Michael Duenes | Member |
| Thomas Ramirez | Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $222,506 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $108,883 | - | - | $108,883 |
| Depreciation Depletion | $80,153 | - | - | $80,153 |
| Fees for Services Other | $19,236 | $8,504 | - | $27,740 |
| Occupancy | $3,002 | - | - | $3,002 |
| Office Expenses | $2,270 | $458 | - | $2,728 |
| Total Functional Expenses | $213,544 | $8,962 | $0 | $222,506 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,632,764 |
| Expenses Not Reported on Form 990 | $1,600,258 |
| Total Expenses per Form 990 | $222,506 |
| Expenses Not Reported on Financial Statements | $190,000 |
| Other Expense Adjustments | $190,000 |
| Expenses per Audited Statements | $32,506 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The Form 990 is prepared by an independent accounting firm. Once the form is completed, it is given to the Chief Financial Officer for review before it is signed and filed. The 990 is not reviewed by all members prior to filing.”
“All Directors are required to sign a conflict of interest disclosure statement. Any known conflicts are to be reported immediately to the board.”
“The Building Company's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”
“Two members of the board are employees at a related organization, El Colegio Charter School and are compensated for services rendered to the School by an unrelated organization, Edvisions.”
“Daniel Ittner and Ana Vasquez also serve on the board for a related organization, El Colegio Charter School. Additionally they are also teachers for El Colegio Charter School and work an average of 40 hours a week. David Greenberg was the Aministrative Director for a related organization, El Colegio Charter School, and worked an average of 20 per week.”
“Consult. Fees / Fees For Svcs : Program service expenses 18,073. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,073. ProgServ - Fees for Services-Other : Program service expenses 1,163. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,163. Consult. Fees / Fees For Svcs : Program service expenses 0. Management and general expenses 8,504. Fundraising expenses 0. Total expenses 8,504.”
“The board reviews and approves the audit and the selection of the independent auditor annually. This process has not changed from the prior year.”
“Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no transactions noted.”
“The Building Company is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3), and subject to tax on income from any unrelated business. On July 1, 2009, the Building Company adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Building Company has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Building Company believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Building Company has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2014.”
“Revenue reported by related party - El Colegio Charter School 1,543,666.”
“Rent Revenue from related party - El Colegio Charter School 190,000.”
“Expeneses reported by related party - El Colegio Charter School 1,600,258.”
“Rental Expenses reported by El Colegio Charter School 190,000.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 35351 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 49297 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3271 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 25000 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Manage a building for lease to its beneficiary organization El Colegio Charter School. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | CliftonLarsonAllen |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6123973107 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 809 Meander Court |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Medina |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 55340 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 537292 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 577015 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 124858 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 89185 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 11 |
| IRS990/CYOtherExpensesAmt | 0 | 222506 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 194041 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -28454 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 222506 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 194052 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 80153 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 80153 |
| IRS990/Desc | 0 | To purchase and manage real estate and a building for lease to its beneficiary organization El Colegio Charter School, a Minnesota Charter School. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 213544 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 8504 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 19236 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 27740 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form1098CFiledInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form8899Filedind | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Daniel Ittner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Ana Vasquez |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Michael Duenes |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Thomas Ramirez |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Landon Nelson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | David Greenberg |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Chief Financial Officer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2000 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 194052 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 108883 |
| IRS990/InterestGrp/TotalAmt | 0 | 108883 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 11 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 670678 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2461158 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2450718 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3121396 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | ECCS Building Company provides an educational facility for El Colegio Charter School. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1923866 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1873703 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 670357 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 641903 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 3002 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 3002 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 458 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2270 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2728 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 133065 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 64888 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | David Greenberg |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Rent Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other educational purp |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 190000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 4041 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 190000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 4041 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 16 |
| IRS990/PYOtherExpensesAmt | 0 | 208601 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 392468 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 183883 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 208601 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 392484 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -28454 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 194041 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 40287 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/CertificationInd | 0 | X |
| IRS990ScheduleA/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 411953998 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc | 0 | 170(b)(1)(A)(ii) |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1 | 0 | El Colegio Charter School |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd | 0 | 1 |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2175361 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 637976 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2813337 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 35357 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 32702 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 68059 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1600258 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 190000 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 32506 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 240000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 240000 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1600258 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 190000 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 1543666 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 190000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1543666 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 190000 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4052 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Building Company is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3), and subject to tax on income from any unrelated business. On July 1, 2009, the Building Company adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Building Company has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Building Company believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Building Company has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2014. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Revenue reported by related party - El Colegio Charter School 1,543,666. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Rent Revenue from related party - El Colegio Charter School 190,000. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | Expeneses reported by related party - El Colegio Charter School 1,600,258. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | Rental Expenses reported by El Colegio Charter School 190,000. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2450718 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 222506 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 194052 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1547718 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1632764 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | Daniel Ittner ($39,880), Ana Vasquez ($39,183), and David Greenberg ($11,256) received compensation from Edvisions, an unrelated employee leasing organization for services rendered to El Colegio Charter School. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 Part VII Section A |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Form 990 is prepared by an independent accounting firm. Once the form is completed, it is given to the Chief Financial Officer for review before it is signed and filed. The 990 is not reviewed by all members prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | All Directors are required to sign a conflict of interest disclosure statement. Any known conflicts are to be reported immediately to the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Building Company's governing documents, conflict of interest policy, and financial statements are available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Consult. Fees / Fees For Svcs : Program service expenses 18,073. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,073. ProgServ - Fees for Services-Other : Program service expenses 1,163. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,163. Consult. Fees / Fees For Svcs : Program service expenses 0. Management and general expenses 8,504. Fundraising expenses 0. Total expenses 8,504. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The board reviews and approves the audit and the selection of the independent auditor annually. This process has not changed from the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Two members of the board are employees at a related organization, El Colegio Charter School and are compensated for services rendered to the School by an unrelated organization, Edvisions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no transactions noted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Daniel Ittner and Ana Vasquez also serve on the board for a related organization, El Colegio Charter School. Additionally they are also teachers for El Colegio Charter School and work an average of 40 hours a week. David Greenberg was the Aministrative Director for a related organization, El Colegio Charter School, and worked an average of 20 per week. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part IX, line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 2C: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION A, LINE 1B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | RELATED ORGANIZATION COMPENSATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VII, LINE 1A: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 0 | El Colegio Charter School |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 411953998 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Education |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 170(b)(1)(a)(ii) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 0 | 4137 Bloomington Ave South |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 0 | Minneapolis |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 0 | MN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 0 | 55407 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 1 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 190000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Amount paid |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1 | 0 | El Colegio Charter School |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | J |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxableDistributionsInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2629574 |
| IRS990/TotalAssetsEOYAmt | 0 | 2564903 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2629574 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2564903 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 8962 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 213544 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 222506 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1959217 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1923000 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1959217 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1923000 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 670357 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 641903 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 213544 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 194041 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 11 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 194041 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 194052 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2629574 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2564903 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TransactionWithControlEntInd | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 4137 Bloomington Avenue |
| IRS990/USAddress/City | 0 | Minneapolis |
| IRS990/USAddress/State | 0 | MN |
| IRS990/USAddress/ZIPCode | 0 | 55407 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-03-07 17:11:31Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | David Greenberg |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Chief Financial Officer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6127285728 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | ECCS Building Company |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.