Civic Intelligence

Acc Building Company

EIN 41-1977090 • 501(c)3 • Saint Paul, MN

Profile

To support Academia Cesar Chavez by providing rental facilities for the property that will be used by the school

1801 Lacrosse AveSaint Paul, MN 55119

www.cesarchavezschool.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

95th percentile

1.04x

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

501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

97th percentile

12.56x

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

501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

53rd percentile

5.6%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

-1.0%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

45th percentile

4.8%

Faster revenue growth than 45% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$11,260,378

Down $71,724 (-0.6%) from 2023

Liabilities

Down

$11,602,948

Down $179,519 (-1.5%) from 2023

Net Assets

Up

-$342,570

Up $107,795 (+24%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin53rd percentile

Revenue

Up

$969,680

Up $31,637 (+3.4%) from 2023

Expenses

Down

$855,500

Down $30,403 (-3.4%) from 2023

Net Income

Up

$114,180

Up $62,040 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0-$5.0MAssets 2013: $1Liabilities 2013: $02013Assets 2014: $0Net Assets 2014: $02014Assets 2015: $12,191,609Liabilities 2015: $12,667,759Net Assets 2015: -$476,1502015Assets 2016: $13,375,804Liabilities 2016: $14,376,964Net Assets 2016: -$1,001,1602016Assets 2017: $11,975,900Liabilities 2017: $12,748,817Net Assets 2017: -$772,9172017Assets 2018: $11,848,789Liabilities 2018: $12,755,202Net Assets 2018: -$906,4132018Assets 2019: $11,795,400Liabilities 2019: $12,727,994Net Assets 2019: -$932,5942019Assets 2020: $11,665,884Liabilities 2020: $12,592,660Net Assets 2020: -$926,7762020Assets 2021: $11,637,393Liabilities 2021: $12,119,027Net Assets 2021: -$481,6342021Assets 2022: $11,448,281Liabilities 2022: $11,950,785Net Assets 2022: -$502,5042022Assets 2023: $11,332,102Liabilities 2023: $11,782,467Net Assets 2023: -$450,3652023Assets 2024: $11,260,378Liabilities 2024: $11,602,948Net Assets 2024: -$342,5702024

Highlighted filing

2024

Assets$11,260,378
Liabilities$11,602,948
Net Assets-$342,570
Open 2024 Filing

Operations Trend

Revenue Growth45th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $02014Revenue 2015: $207,363Expenses 2015: $683,513Net Income 2015: -$476,1502015Revenue 2016: $559,311Expenses 2016: $1,084,321Net Income 2016: -$525,0102016Revenue 2017: $714,620Expenses 2017: $814,315Net Income 2017: -$99,6952017Revenue 2018: $782,097Expenses 2018: $915,593Net Income 2018: -$133,4962018Revenue 2019: $892,611Expenses 2019: $918,792Net Income 2019: -$26,1812019Revenue 2020: $912,131Expenses 2020: $906,313Net Income 2020: $5,8182020Revenue 2021: $1,016,634Expenses 2021: $894,117Net Income 2021: $122,5172021Revenue 2022: $895,294Expenses 2022: $916,164Net Income 2022: -$20,8702022Revenue 2023: $938,043Expenses 2023: $885,903Net Income 2023: $52,1402023Revenue 2024: $969,680Expenses 2024: $855,500Net Income 2024: $114,1802024

Highlighted filing

2024

Revenue$969,680
Expenses$855,500
Net Income$114,180
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,260,378
Liabilities
$11,602,948
Net assets
-$342,570
Revenue
$969,680
Expenses
$855,500
Net income
$114,180
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.3$11.6$0.34$0.97$0.86$0.11
2023Detailed filing. Detailed filing data is available for this year.$11.3$11.8$0.45$0.94$0.89$0.05
2022Detailed filing. Detailed filing data is available for this year.$11.4$12.0$0.50$0.90$0.92$0.02
2021Detailed filing. Detailed filing data is available for this year.$11.6$12.1$0.48$1.02$0.89$0.12
2020Detailed filing. Detailed filing data is available for this year.$11.7$12.6$0.93$0.91$0.91$0.01
2019Detailed filing. Detailed filing data is available for this year.$11.8$12.7$0.93$0.89$0.92$0.03
2018Detailed filing. Detailed filing data is available for this year.$11.8$12.8$0.91$0.78$0.92$0.13
2017Detailed filing. Detailed filing data is available for this year.$12.0$12.7$0.77$0.71$0.81$0.10
2016Detailed filing. Detailed filing data is available for this year.$13.4$14.4$1.00$0.56$1.08$0.53
2015Detailed filing. Detailed filing data is available for this year.$12.2$12.7$0.48$0.21$0.68$0.48
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 11, 2025
Return Version
2023v6.0
Gross Receipts
$969,680
Mission and Program Overview

Mission

To support academia cesar chavez by providing rental facilities for the property that will be used by the school.

To support academia cesar chavez by providing rental facilities for the property that will be used by the school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,690,882$9,487,718▼ $203,164
Savings and Temporary Cash Investments$1,624,509$1,733,259▲ $108,750
Cash and Non-Interest-Bearing Accounts$16,711$39,401▲ $22,690
Pd in Cap Srpls Land Bldg Eqp Fund$-450,365$-342,570▲ $107,795
Total Assets$11,332,102$11,260,378▼ $71,724
Liabilities
Tax Exempt Bond Liabilities$11,754,190$11,565,575▼ $188,615
Other Liabilities$28,277$36,024▲ $7,747
Accounts Payable and Accrued Expenses-$1,349-
Total Liabilities$11,782,467$11,602,948▼ $179,519
Net Assets / Fund Balance
Total Net Assets Fund Balance$-450,365$-342,570▲ $107,795
Total Liabilities and Net Assets / Fund Balance$11,332,102$11,260,378▼ $71,724

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,612,718$1,545,501$10,158,219
Land$875,000-$875,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Katie G De AviaPresident
Tom ResslerSecretary
Mike ConnersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$898,223
Investment Income
$71,457
Other Revenue
$0
Change in Net Assets
$114,180

Audited Revenue Reconciliation

Revenue per Audited Statements
$969,680
Total Revenue per Audited Statements
$969,680
Total Revenue per Form 990
$969,680
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$855,500
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$615,769--$615,769
Depreciation Depletion$203,164--$203,164
Fees for Services Other-$36,567-$36,567
Total Functional Expenses$818,933$36,567$0$855,500

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$855,500
Total Expenses per Audited Statements$855,500
Total Expenses per Form 990$855,500
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$36,024
Due to Academia Cesar Chavez-

Bond Issues

BondIssuerIssuedIssue PricePurpose
AHra of the City of St Paul2015-03-31$12,106,514-

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$12,106,514---

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
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
Audit committee
No
Business relationship with 35% controlled entity
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
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6

“The sole member of the organization is academia cesar chavez charter school.”

Form 990, Part VI, Line 7A

“The board of directors of the sole member appoints at least three of the members of the organizations board of directors.”

Form 990, Part VI, Line 7B

“The sole member may alter or repeal the bylaws of the organization.”

Form 990, Part VI, Line 11

“The form 990 is reviewed by the building companys finance manager, executive director, executive associate, and board chair and approved by the executive committee. The executive committee recommends approval to the full board of directors.”

Form 990, Part VI, Line 15A

“The salaries of all employees of academia cesar chavez school have been set by the board of directors through approval of the annual budget. The finance committee of the board of directors and the executive committee participates in discussion for creating the salary schedule.”

Form 990, Part VI, Line 15B

“The salaries of all employees of academia cesar chavez school have been set by the board of directors through approval of the annual budget. The finance committee of the board of directors and the executive committee participates in discussion for creating the salary schedule.”

Form 990, Part VI, Line 18

“The form 990 is made available to the public upon request.”

Form 990, Part VI, Line 19

“The building companys governing documents, conflict of interest policy and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Acc Building Company
EIN
41-1977090
Phone
6517782940
Address
1801 Lacrosse Ave, Saint Paul, MN 55119

Signing Officer

Name
Katie G De Avina
Title
President
Phone
6517782940
Signed
2025-03-11
Discuss with paid preparer
No

Organization Details

Principal Officer
Katie G De Avina
Formed
2000
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Thomas & Company CPA Pa
Address
9710 STIRLING RD STE 101, COOPER CITY, FL 33024
Preparer
Roby J Thomas
Phone
9544357272
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Prior period adjustment to properly align financials”

Financial Statement Notes

X

“The school is exempt from income taxes under section 501c3 of the internal revenue code. The school also qualifies as a tax-exempt organization under applicable statues of the state of minnesota. As of june 30, 2024, there were not income tax related accrued interest or penalities recognized in either the statement of financial position nor the statement of activities. The school files informational returns in the u.s. Federal jurisdiction and in the the minnesota state jurisdiction. U.s. Federal returns and minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction. It is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months.”

Raw XML AppendixShowing 400 of 418 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.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS EXEMPT FROM INCOME TAXES UNDER SECTION 501C3 OF THE INTERNAL REVENUE CODE. THE SCHOOL ALSO QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER APPLICABLE STATUES OF THE STATE OF MINNESOTA. AS OF JUNE 30, 2024, THERE WERE NOT INCOME TAX RELATED ACCRUED INTEREST OR PENALITIES RECOGNIZED IN EITHER THE STATEMENT OF FINANCIAL POSITION NOR THE STATEMENT OF ACTIVITIES. THE SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN THE THE MINNESOTA STATE JURISDICTION. U.S. FEDERAL RETURNS AND MINNESOTA RETURNS FOR THE PRIOR THREE FISCAL YEARS ARE CLOSED. NO RETURNS ARE CURRENTLY UNDER EXAMINATION IN ANY TAX JURISDICTION. IT IS NOT REASONABLY POSSIBLE FOR ANY TAX POSITION BENEFITS TO INCREASE OR DECREASE SIGNIFICANTLY OVER THE NEXT 12 MONTHS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE MEMBER OF THE ORGANIZATION IS ACADEMIA CESAR CHAVEZ CHARTER SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS OF THE SOLE MEMBER APPOINTS AT LEAST THREE OF THE MEMBERS OF THE ORGANIZATIONS BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SOLE MEMBER MAY ALTER OR REPEAL THE BYLAWS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS REVIEWED BY THE BUILDING COMPANYS FINANCE MANAGER, EXECUTIVE DIRECTOR, EXECUTIVE ASSOCIATE, AND BOARD CHAIR AND APPROVED BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE RECOMMENDS APPROVAL TO THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SALARIES OF ALL EMPLOYEES OF ACADEMIA CESAR CHAVEZ SCHOOL HAVE BEEN SET BY THE BOARD OF DIRECTORS THROUGH APPROVAL OF THE ANNUAL BUDGET. THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE PARTICIPATES IN DISCUSSION FOR CREATING THE SALARY SCHEDULE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SALARIES OF ALL EMPLOYEES OF ACADEMIA CESAR CHAVEZ SCHOOL HAVE BEEN SET BY THE BOARD OF DIRECTORS THROUGH APPROVAL OF THE ANNUAL BUDGET. THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS AND THE EXECUTIVE COMMITTEE PARTICIPATES IN DISCUSSION FOR CREATING THE SALARY SCHEDULE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FORM 990 IS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BUILDING COMPANYS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PRIOR PERIOD ADJUSTMENT TO PROPERLY ALIGN FINANCIALS
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