Civic Intelligence

Csotd Holdings Inc

990 • Fiscal year 2025 • EIN 45-5076039

Jul 01, 2024 to Jun 30, 2025 • Filed on Feb 05, 2026

Organization ProfileN/A
7300 Melton RdGary, IN 46403

(219) 939-9690

Siviq Scores

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

Liabilities / Assets

77th percentile

0.43x

Higher debt load relative to assets than 77% of similar nonprofits.

2025 filings • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2025

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

2025 filings • $10M-$25M nonprofits • Source year 2025

Asset Growth

15th percentile

-3.9%

Faster asset growth than 15% of similar nonprofits.

2025 filings • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$21,100,320

Down $845,126 (-3.9%) from 2024

Net Assets

Down

$12,104,365

Down $889,036 (-6.8%) from 2024

Liabilities

Up

$8,995,955

Up $43,910 (+0.5%) from 2024

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2024

Expenses

Up

$809,625

Up $448,703 (+124%) from 2024

Net Income

Down

-$809,625

Down $448,703 (-124%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$30M$20M$10M$0-$10MAssets 2013: $12,836,163Liabilities 2013: $12,872,226Net Assets 2013: -$36,0632013Assets 2014: $12,533,601Liabilities 2014: $12,891,869Net Assets 2014: -$358,2682014Assets 2015: $12,111,241Liabilities 2015: $12,891,869Net Assets 2015: -$780,6282015Assets 2016: $11,670,847Liabilities 2016: $12,891,869Net Assets 2016: -$1,221,0222016Assets 2017: $11,245,705Liabilities 2017: $12,893,150Net Assets 2017: -$1,647,4452017Assets 2018: $10,838,278Liabilities 2018: $12,893,150Net Assets 2018: -$2,054,8722018Assets 2019: $10,417,529Liabilities 2019: $12,887,980Net Assets 2019: -$2,470,4512019Assets 2020: $9,415,023Liabilities 2020: $8,776,405Net Assets 2020: $638,6182020Assets 2021: $9,098,011Liabilities 2021: $8,820,315Net Assets 2021: $277,6962021Assets 2022: $8,780,999Liabilities 2022: $8,864,225Net Assets 2022: -$83,2262022Assets 2023: $8,463,987Liabilities 2023: $8,908,135Net Assets 2023: -$444,1482023Assets 2024: $21,945,446Liabilities 2024: $8,952,045Net Assets 2024: $12,993,4012024Assets 2025: $21,100,320Liabilities 2025: $8,995,955Net Assets 2025: $12,104,3652025

Highlighted filing

2025

Assets$21,100,320
Liabilities$8,995,955
Net Assets$12,104,365
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$4.0M$2.0M$0-$2.0MRevenue 2013: $3,198Expenses 2013: $39,261Net Income 2013: -$36,0632013Revenue 2014: $126,396Expenses 2014: $414,337Net Income 2014: -$287,9412014Revenue 2015: $125,759Expenses 2015: $548,119Net Income 2015: -$422,3602015Revenue 2016: $125,619Expenses 2016: $566,013Net Income 2016: -$440,3942016Revenue 2017: $125,473Expenses 2017: $551,896Net Income 2017: -$426,4232017Revenue 2018: $125,459Expenses 2018: $532,886Net Income 2018: -$407,4272018Revenue 2019: $125,707Expenses 2019: $541,286Net Income 2019: -$415,5792019Revenue 2020: $3,567,570Expenses 2020: $458,501Net Income 2020: $3,109,0692020Revenue 2021: $0Expenses 2021: $360,922Net Income 2021: -$360,9222021Revenue 2022: $0Expenses 2022: $360,922Net Income 2022: -$360,9222022Revenue 2023: $0Expenses 2023: $360,922Net Income 2023: -$360,9222023Revenue 2024: $0Expenses 2024: $360,922Net Income 2024: -$360,9222024Revenue 2025: $0Expenses 2025: $809,625Net Income 2025: -$809,6252025

Highlighted filing

2025

Revenue$0
Expenses$809,625
Net Income-$809,625
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 5, 2026
Return Version
2024v5.5
Gross Receipts
$0
Mission and Program Overview

Mission

The organization's purpose is to hold title to property utilized by charter school of the dunes, inc. To facilitate the purpose of educational instruction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,945,446$21,100,320▼ $845,126
Total Assets$21,945,446$21,100,320▼ $845,126
Liabilities
Other Liabilities$8,952,045$8,995,955▲ $43,910
Total Liabilities$8,952,045$8,995,955▲ $43,910
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,993,401$12,104,365▼ $889,036
Total Net Assets Fund Balance$12,993,401$12,104,365▼ $889,036
Total Liabilities and Net Assets / Fund Balance$21,945,446$21,100,320▼ $845,126

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$20,349,679$4,279,423$24,629,102
Land$750,641-$750,641
Compensation and Service Providers
Top Officer Pay19th percentile

Board Members and Trustees

NameTitle
Thomas CeraPresident
Paul OrnerVice President
Greorge RoggeMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-809,625
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$809,625
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$765,715--$765,715
Interest$43,910--$43,910
Total Functional Expenses$809,625$0$0$809,625
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Charter School of the Dunes, Inc.$9,237,456
Unamortized Debt Issuance Costs$-241,501
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization's sole corporate member is charter school of the dunes, inc.”

Form 990, Part VI, Section A, Line 7A

“The corporate member is granted the authority to annually elect the directors of the organization.”

Form 990, Part VI, Section A, Line 7B

“The corporate member is granted the authority to review the affairs of the organization at regular intervals and take such action as it deems necessary. The corporate member also has the authority to act with respect to any amendment of the articles of incorporation and by-laws and the merger, consolidation, dissolution, or winding up of the organization.”

Form 990, Part VI, Section A, Line 8B

“The organization does not have committees with the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11B

“A draft of the form 990 is presented to the board for review prior to filing.”

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

“Each board member is required to declare any potential conflicts and abstain from voting on the matter at hand if conflicts exist.”

Form 990, Part VI, Section B, Line 15

“The organization is governed by a volunteer board of directors and does not employ a ceo, executive director, or other personnel.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available upon request directed to charter school of the dunes, inc.”

Filing and Contact Details

Filer

Filer Name
Csotd Holdings Inc
EIN
45-5076039
Phone
2199399690
Address
7300 MELTON RD, GARY, IN 46403

Signing Officer

Name
Thomas Cera
Title
President
Phone
2199399690
Signed
2026-02-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Cera
Formed
2012
Legal Domicile
In
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Donovan Pc
Address
5151 E US HWY 36, AVON, IN 46123
Preparer
Abigail Hedges CPA
Phone
3177456411
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization's board of directors assumes the oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year.”

Financial Statement Notes

PART X, LINE 2:

“Charter school of the dunes, inc. And its affiliate, csotd holdings, inc., received determinations from the u.s. Treasury department stating they qualify under the provisions of section 501(c)(3) of the internal revenue code as tax-exempt organizations; however, each entity would be subject to tax on income unrelated to its tax exempt purpose. For the years ended june 30, 2025 and 2024, no accounting for federal and state income taxes was required to be included in the accompanying consolidated financial statements. Professional accounting standards require the school to recognize a tax liability only if it is more likely than not the tax position would not be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax liability greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax liability is recorded. The school examined this issue and determined there are no material contingent tax liabilities or questionable tax positions. Tax years ended after june 30, 2021 are open to audit for both federal and state purposes.”

Raw XML Appendix323 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/OtherLiabilitiesOrgGrp/Desc0DUE TO CHARTER SCHOOL OF THE DUNES, INC.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1UNAMORTIZED DEBT ISSUANCE COSTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHARTER SCHOOL OF THE DUNES, INC. AND ITS AFFILIATE, CSOTD HOLDINGS, INC., RECEIVED DETERMINATIONS FROM THE U.S. TREASURY DEPARTMENT STATING THEY QUALIFY UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS TAX-EXEMPT ORGANIZATIONS; HOWEVER, EACH ENTITY WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX EXEMPT PURPOSE. FOR THE YEARS ENDED JUNE 30, 2025 AND 2024, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE SCHOOL TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE SCHOOL EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDED AFTER JUNE 30, 2021 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S SOLE CORPORATE MEMBER IS CHARTER SCHOOL OF THE DUNES, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATE MEMBER IS GRANTED THE AUTHORITY TO ANNUALLY ELECT THE DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATE MEMBER IS GRANTED THE AUTHORITY TO REVIEW THE AFFAIRS OF THE ORGANIZATION AT REGULAR INTERVALS AND TAKE SUCH ACTION AS IT DEEMS NECESSARY. THE CORPORATE MEMBER ALSO HAS THE AUTHORITY TO ACT WITH RESPECT TO ANY AMENDMENT OF THE ARTICLES OF INCORPORATION AND BY-LAWS AND THE MERGER, CONSOLIDATION, DISSOLUTION, OR WINDING UP OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A DRAFT OF THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH BOARD MEMBER IS REQUIRED TO DECLARE ANY POTENTIAL CONFLICTS AND ABSTAIN FROM VOTING ON THE MATTER AT HAND IF CONFLICTS EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION IS GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS AND DOES NOT EMPLOY A CEO, EXECUTIVE DIRECTOR, OR OTHER PERSONNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST DIRECTED TO CHARTER SCHOOL OF THE DUNES, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt09237456
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1186108
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CHARTER SCHOOL OF THE DUNES INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CHARTER SCHOOL OF THE DUNES INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
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IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt021945446
IRS990/TotalAssetsEOYAmt021100320
IRS990/TotalAssetsGrp/BOYAmt021945446
IRS990/TotalAssetsGrp/EOYAmt021100320
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0809625
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IRS990/TotalLiabilitiesGrp/EOYAmt08995955
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/USAddress/ZIPCd046403
IRS990/VotingMembersGoverningBodyCnt03
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS CERA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02199399690
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-05
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ReturnHeader/Filer/PhoneNum02199399690
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DONOVAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05151 E US HWY 36
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AVON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046123
ReturnHeader/PreparerPersonGrp/PhoneNum03177456411
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ABIGAIL HEDGES CPA
ReturnHeader/ReturnTs02026-02-09T07:47:26-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,100,320
Liabilities
$8,995,955
Net assets
$12,104,365
Revenue
$0
Expenses
$809,625
Net income
-$809,625
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$21.1$9.00$12.1$0.00$0.81$0.81
2024Detailed filing. Detailed filing data is available for this year.$21.9$8.95$13.0$0.00$0.36$0.36
2023Detailed filing. Detailed filing data is available for this year.$8.46$8.91$0.44$0.00$0.36$0.36
2022Detailed filing. Detailed filing data is available for this year.$8.78$8.86$0.08$0.00$0.36$0.36
2021Detailed filing. Detailed filing data is available for this year.$9.10$8.82$0.28$0.00$0.36$0.36
2020Detailed filing. Detailed filing data is available for this year.$9.42$8.78$0.64$3.57$0.46$3.11
2019Detailed filing. Detailed filing data is available for this year.$10.4$12.9$2.47$0.13$0.54$0.42
2018Detailed filing. Detailed filing data is available for this year.$10.8$12.9$2.05$0.13$0.53$0.41
2017Summary only. Only limited summary data is available for this year.$11.2$12.9$1.65$0.13$0.55$0.43
2016Detailed filing. Detailed filing data is available for this year.$11.7$12.9$1.22$0.13$0.57$0.44
2015Summary only. Only limited summary data is available for this year.$12.1$12.9$0.78$0.13$0.55$0.42
2014Summary only. Only limited summary data is available for this year.$12.5$12.9$0.36$0.13$0.41$0.29
2013Summary only. Only limited summary data is available for this year.$12.8$12.9$0.04$0.00$0.04$0.04