Civic Intelligence

Eccs Building Company

990 • Fiscal year 2014 • EIN 41-1964149

Jul 01, 2013 to Jun 30, 2014 • Filed on May 12, 2015

4137 Bloomington Avenue55407

(612) 728-5728

Siviq Scores

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

Liabilities / Assets

86th percentile

0.75x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

97th percentile

9.91x

Higher debt load relative to revenue than 97% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

30th percentile

-2.5%

Faster asset growth than 30% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-4.2%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

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.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $2,182,988Liabilities 2010: $2,105,475Net Assets 2010: $77,5132010Assets 2011: $2,146,785Liabilities 2011: $2,028,368Net Assets 2011: $118,4172011Assets 2012: $2,833,478Liabilities 2012: $2,304,893Net Assets 2012: $528,5852012Assets 2013: $2,629,574Liabilities 2013: $1,959,217Net Assets 2013: $670,3572013Assets 2014: $2,564,903Liabilities 2014: $1,923,000Net Assets 2014: $641,9032014Assets 2015: $2,463,826Liabilities 2015: $1,837,549Net Assets 2015: $626,2772015Assets 2016: $2,424,832Liabilities 2016: $1,777,930Net Assets 2016: $646,9022016Assets 2017: $2,368,855Liabilities 2017: $2,190,012Net Assets 2017: $178,8432017Assets 2018: $2,313,632Liabilities 2018: $2,156,333Net Assets 2018: $157,2992018Assets 2019: $2,259,080Liabilities 2019: $2,124,969Net Assets 2019: $134,1112019Assets 2020: $2,201,604Liabilities 2020: $2,105,218Net Assets 2020: $96,3862020Assets 2021: $2,114,922Liabilities 2021: $2,051,865Net Assets 2021: $63,0572021Assets 2022: $2,042,387Liabilities 2022: $2,011,814Net Assets 2022: $30,5732022Assets 2023: $1,971,650Liabilities 2023: $1,974,257Net Assets 2023: -$2,6072023Assets 2024: $1,898,094Liabilities 2024: $1,929,626Net Assets 2024: -$31,5322024

Highlighted filing

2014

Assets$2,564,903
Liabilities$1,923,000
Net Assets$641,903

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $194,8332010Revenue 2011: $220,622Expenses 2011: $179,718Net Income 2011: $40,9042011Expenses 2012: $180,7652012Expenses 2013: $208,6012013Revenue 2014: $194,052Expenses 2014: $222,506Net Income 2014: -$28,4542014Revenue 2015: $201,671Expenses 2015: $217,297Net Income 2015: -$15,6262015Revenue 2016: $220,002Expenses 2016: $199,377Net Income 2016: $20,6252016Revenue 2017: $173,560Expenses 2017: $641,619Net Income 2017: -$468,0592017Revenue 2018: $186,000Expenses 2018: $207,544Net Income 2018: -$21,5442018Revenue 2019: $186,001Expenses 2019: $209,189Net Income 2019: -$23,1882019Revenue 2020: $170,501Expenses 2020: $208,226Net Income 2020: -$37,7252020Revenue 2021: $175,091Expenses 2021: $203,829Net Income 2021: -$28,7382021Revenue 2022: $198,400Expenses 2022: $202,984Net Income 2022: -$4,5842022Revenue 2023: $170,500Expenses 2023: $203,864Net Income 2023: -$33,3642023Revenue 2024: $186,096Expenses 2024: $215,021Net Income 2024: -$28,9252024

Highlighted filing

2014

Revenue$194,052
Expenses$222,506
Net Income-$28,454
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 12, 2015
Return Version
2013v4.0
Gross Receipts
$194,052
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Buildings$2,175,361$637,976$2,813,337
Land$240,000-$240,000
Equipment$35,357$32,702$68,059
Compensation and Service Providers

Board Members and Trustees

NameTitle
David GreenbergChief Financial Officer
Ana VasquezMember
Daniel IttnerMember
Landon NelsonMember
Michael DuenesMember
Thomas RamirezMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$194,041
Investment Income
$11
Other Revenue
$0
Change in Net Assets
$-28,454

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,052
Revenue Not Reported on Financial Statements
$190,000
Revenue Not Reported on Form 990
$1,543,666
Other Revenue Adjustments
$190,000
Total Revenue per Audited Statements
$1,547,718
Total Revenue per Form 990
$194,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$222,506
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$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

Audited Expense Reconciliation

Line ItemAmount
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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Section B, line 11

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.

Form 990, Part VI, Section B, line 12C

All Directors are required to sign a conflict of interest disclosure statement. Any known conflicts are to be reported immediately to the board.

Form 990, Part VI, Section C, line 19

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

FORM 990, PART VI, SECTION A, LINE 1B:

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.

FORM 990, PART VII, LINE 1A:

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.

Filing and Contact Details

Filer

EIN
41-1964149
Phone
6127285728

Signing Officer

Name
David Greenberg
Title
Chief Financial Officer
Phone
6127285728
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Greenberg
Formed
2000
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Preparer
Thomas A Karnowski
Phone
9525450424
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

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.

FORM 990, PART XI, LINE 2C:

The board reviews and approves the audit and the selection of the independent auditor annually. This process has not changed from the prior year.

Related Organization Compensation

Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no transactions noted.

Financial Statement Notes

Part X, Line 2:

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.

Part XI, Line 2D - Other Adjustments:

Revenue reported by related party - El Colegio Charter School 1,543,666.

Part XI, Line 4B - Other Adjustments:

Rent Revenue from related party - El Colegio Charter School 190,000.

Part XII, Line 2D - Other Adjustments:

Expeneses reported by related party - El Colegio Charter School 1,600,258.

Part XII, Line 4B - Other Adjustments:

Rental Expenses reported by El Colegio Charter School 190,000.

Raw XML AppendixShowing 400 of 420 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt035351
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt049297
IRS990/AccountsReceivableGrp/BOYAmt03271
IRS990/AccountsReceivableGrp/EOYAmt025000
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Manage a building for lease to its beneficiary organization El Colegio Charter School.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10CliftonLarsonAllen
IRS990/BooksInCareOfDetail/PhoneNum06123973107
IRS990/BooksInCareOfDetail/USAddress/AddressLine10809 Meander Court
IRS990/BooksInCareOfDetail/USAddress/City0Medina
IRS990/BooksInCareOfDetail/USAddress/State0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCode055340
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0537292
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0577015
IRS990/CashNonInterestBearingGrp/BOYAmt0124858
IRS990/CashNonInterestBearingGrp/EOYAmt089185
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt011
IRS990/CYOtherExpensesAmt0222506
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0194041
IRS990/CYRevenuesLessExpensesAmt0-28454
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0222506
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0194052
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt080153
IRS990/DepreciationDepletionGrp/TotalAmt080153
IRS990/Desc0To purchase and manage real estate and a building for lease to its beneficiary organization El Colegio Charter School, a Minnesota Charter School.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DistributionToDonorInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExcessBusinessHoldingsInd00
IRS990/ExpenseAmt0213544
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt08504
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt019236
IRS990/FeesForServicesOtherGrp/TotalAmt027740
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt220.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Daniel Ittner
IRS990/Form990PartVIISectionAGrp/PersonNm1Ana Vasquez
IRS990/Form990PartVIISectionAGrp/PersonNm2Michael Duenes
IRS990/Form990PartVIISectionAGrp/PersonNm3Thomas Ramirez
IRS990/Form990PartVIISectionAGrp/PersonNm4Landon Nelson
IRS990/Form990PartVIISectionAGrp/PersonNm5David Greenberg
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chief Financial Officer
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02000
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0194052
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/ProgramServicesAmt0108883
IRS990/InterestGrp/TotalAmt0108883
IRS990/InvestmentIncomeGrp/ExclusionAmt011
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0670678
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02461158
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02450718
IRS990/LandBldgEquipCostOrOtherBssAmt03121396
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ECCS Building Company provides an educational facility for El Colegio Charter School.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01923866
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01873703
IRS990/NetAssetsOrFundBalancesBOYAmt0670357
IRS990/NetAssetsOrFundBalancesEOYAmt0641903
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt03002
IRS990/OccupancyGrp/TotalAmt03002
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0458
IRS990/OfficeExpensesGrp/ProgramServicesAmt02270
IRS990/OfficeExpensesGrp/TotalAmt02728
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0133065
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt064888
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0David Greenberg
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Rent Revenue
IRS990/ProgramServiceRevenueGrp/Desc1Other educational purp
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0190000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14041
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0190000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14041
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt016
IRS990/PYOtherExpensesAmt0208601
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0392468
IRS990/PYRevenuesLessExpensesAmt0183883
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0208601
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0392484
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-28454
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0194041
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt040287
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd00
IRS990ScheduleA/ContributionControllerInd00
IRS990ScheduleA/ContributionFamilyInd00
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0411953998
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc0170(b)(1)(A)(ii)
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10El Colegio Charter School
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd01
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02175361
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0637976
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02813337
IRS990ScheduleD/EquipmentGrp/BookValueAmt035357
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032702
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068059
IRS990ScheduleD/ExpensesNotReportedAmt01600258
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0190000
IRS990ScheduleD/ExpensesSubtotalAmt032506
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0240000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0240000
IRS990ScheduleD/OtherExpensesIncludedAmt01600258
IRS990ScheduleD/OtherExpensesNotIncludedAmt0190000
IRS990ScheduleD/OtherRevenueAmt01543666
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0190000
IRS990ScheduleD/RevenueNotReportedAmt01543666
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0190000
IRS990ScheduleD/RevenueSubtotalAmt04052
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1Revenue reported by related party - El Colegio Charter School 1,543,666.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Rent Revenue from related party - El Colegio Charter School 190,000.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Expeneses reported by related party - El Colegio Charter School 1,600,258.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4Rental Expenses reported by El Colegio Charter School 190,000.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02450718
IRS990ScheduleD/TotalExpensesPerForm990Amt0222506
IRS990ScheduleD/TotalRevenuePerForm990Amt0194052
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01547718
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01632764
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0Daniel 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/FormAndLineReferenceDesc0Form 990 Part VII Section A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1All Directors are required to sign a conflict of interest disclosure statement. Any known conflicts are to be reported immediately to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Building Company's governing documents, conflict of interest policy, and financial statements are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Consult. 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/ExplanationTxt4The 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/ExplanationTxt5Two 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/ExplanationTxt6Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no transactions noted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Daniel 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/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION A, LINE 1B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6RELATED ORGANIZATION COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VII, LINE 1A:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10El Colegio Charter School
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0411953998
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Education
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170(b)(1)(a)(ii)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine104137 Bloomington Ave South
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0Minneapolis
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode055407
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0190000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Amount paid
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10El Colegio Charter School
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02629574
IRS990/TotalAssetsEOYAmt02564903
IRS990/TotalAssetsGrp/BOYAmt02629574
IRS990/TotalAssetsGrp/EOYAmt02564903
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08962
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0213544
IRS990/TotalFunctionalExpensesGrp/TotalAmt0222506
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01959217
IRS990/TotalLiabilitiesEOYAmt01923000
IRS990/TotalLiabilitiesGrp/BOYAmt01959217
IRS990/TotalLiabilitiesGrp/EOYAmt01923000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0670357
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0641903
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0213544
IRS990/TotalProgramServiceRevenueAmt0194041
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt011
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0194041
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0194052
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02629574
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02564903
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine104137 Bloomington Avenue
IRS990/USAddress/City0Minneapolis
IRS990/USAddress/State0MN
IRS990/USAddress/ZIPCode055407
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0David Greenberg
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chief Financial Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum06127285728
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10ECCS Building Company

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$1.93$0.03$0.19$0.22$0.03
2023Summary only. Only limited summary data is available for this year.$1.97$1.97$0.00$0.17$0.20$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$2.01$0.03$0.20$0.20$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$2.05$0.06$0.18$0.20$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$2.11$0.10$0.17$0.21$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$2.12$0.13$0.19$0.21$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$2.16$0.16$0.19$0.21$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$2.19$0.18$0.17$0.64$0.47
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$1.78$0.65$0.22$0.20$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.46$1.84$0.63$0.20$0.22$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.56$1.92$0.64$0.19$0.22$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.63$1.96$0.67$0.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$2.30$0.53$0.18
2011Summary only. Only limited summary data is available for this year.$2.15$2.03$0.12$0.22$0.18$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$2.11$0.08$0.19