Civic Intelligence

Dorothy Day Capital Corporation

EIN 47-5644961 • 501(c)3 • Minneapolis, MN

Profile

A support organization to be operated exclusively for the benefit of, to support the functions of, and to assist in carrying out the purposes of Catholic Charities of the Archdiocese of Saint Paul and Minneapolis.

1007 E 14th StreetMinneapolis, MN 55404

n/A

Siviq Scores

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

Liabilities / Assets

4th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

5th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

7th percentile

-36%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$230,308

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 76.1% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

28th percentile

-0.4%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

11th percentile

-20%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Down

$28,299,363

Down $110,274 (-0.4%) from 2023

Liabilities

Down

$0

Down $25 (-100%) from 2023

Net Assets

Down

$28,299,363

Down $110,249 (-0.4%) from 2023

Revenue

Down

$302,829

Down $76,812 (-20%) from 2023

Expenses

Down

$413,078

Down $9,682,226 (-96%) from 2023

Net Income

Up

-$110,249

Up $9,605,414 (+99%) from 2023

Trend Graphs

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2016: $9,752,000Liabilities 2016: $6,233,934Net Assets 2016: $3,518,0662016Assets 2017: $9,790,003Liabilities 2017: $30,450Net Assets 2017: $9,759,5532017Assets 2018: $26,089,157Liabilities 2018: $3,690,187Net Assets 2018: $22,398,9702018Assets 2019: $25,722,408Liabilities 2019: $0Net Assets 2019: $25,722,4082019Assets 2020: $25,384,509Liabilities 2020: $2,016Net Assets 2020: $25,382,4932020Assets 2021: $38,103,044Liabilities 2021: $25Net Assets 2021: $38,103,0192021Assets 2022: $38,125,275Liabilities 2022: $0Net Assets 2022: $38,125,2752022Assets 2023: $28,409,637Liabilities 2023: $25Net Assets 2023: $28,409,6122023Assets 2024: $28,299,363Liabilities 2024: $0Net Assets 2024: $28,299,3632024

Highlighted filing

2024

Assets$28,299,363
Liabilities$0
Net Assets$28,299,363

Operations Trend

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

$20M$10M$0-$10MRevenue 2016: $3,584,247Expenses 2016: $66,181Net Income 2016: $3,518,0662016Revenue 2017: $6,372,634Expenses 2017: $131,147Net Income 2017: $6,241,4872017Revenue 2018: $12,860,503Expenses 2018: $221,086Net Income 2018: $12,639,4172018Revenue 2019: $3,336,781Expenses 2019: $13,343Net Income 2019: $3,323,4382019Revenue 2020: $362,483Expenses 2020: $702,398Net Income 2020: -$339,9152020Revenue 2021: $13,121,009Expenses 2021: $400,483Net Income 2021: $12,720,5262021Revenue 2022: $472,475Expenses 2022: $450,219Net Income 2022: $22,2562022Revenue 2023: $379,641Expenses 2023: $10,095,304Net Income 2023: -$9,715,6632023Revenue 2024: $302,829Expenses 2024: $413,078Net Income 2024: -$110,2492024

Highlighted filing

2024

Revenue$302,829
Expenses$413,078
Net Income-$110,249

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 2, 2025
Return Version
2023v6.0
Gross Receipts
$302,829
Mission and Program Overview

Mission

A support organization to be operated exclusively for the benefit of, to support the functions of, and to assist in carrying out the purposes of catholic charities of the archdiocese of saint paul and minneapolis.

To support the functions of and to assist in carrying out the purposes of Catholic Charities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$28,146,140$28,146,140→ $0
Cash and Non-Interest-Bearing Accounts$263,497$153,223▼ $110,274
Total Assets$28,409,637$28,299,363▼ $110,274
Liabilities
Accounts Payable and Accrued Expenses$25$0▼ $25
Total Liabilities$25$0▼ $25
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,409,612$28,299,363▼ $110,249
Total Net Assets Fund Balance$28,409,612$28,299,363▼ $110,249
Total Liabilities and Net Assets / Fund Balance$28,409,637$28,299,363▼ $110,274
Compensation and Service Providers

Board Members and Trustees

NameTitle
Darrell TukuaPresident
Laura KingSecretary
Richard R Johnson - TreasurerVP & CFO at Catholic Charities
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$302,829
Other Revenue
$0
Change in Net Assets
$-110,249

Audited Revenue Reconciliation

Revenue per Audited Statements
$302,829
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$302,829
Total Revenue per Form 990
$302,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$410,000
Other Expenses$3,078
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$410,000--$410,000
Fees for Services Other-$2,945-$2,945
Office Expenses-$108-$108
All Other Expenses-$25-$25
Total Functional Expenses$410,000$3,078$0$413,078

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$413,078
Total Expenses per Audited Statements$413,078
Total Expenses per Form 990$413,078
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Catholic Charities of the Archdiocese of St Paul and MinneapolisMinneapolis, MN501(c)(3)Construction Project$410,000
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
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
No
Management duties delegated
No

Governance Explanations

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

The board of directors are appointed by the supported organization, Catholic Charities of the Archdiocese of Saint Paul and Minneapolis.

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

The organization did not have any committees with authority to act on behalf of the governing body during the year.

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

A draft Form 990 is provided to management of the supported organization, Catholic Charities of the Archdiocese of Saint Paul and Minneapolis, for review. Management makes the Form 990 available to each board member for review and comment prior to filing with the IRS.

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

The organization's conflict of interest policy covers the officers, directors, and employees. Covered persons have the continuing, affirmative duty to report any circumstances which could give rise to a conflict of interest. Additionally, annual disclosure statements are required to be submitted by covered persons. Following disclosure of pertinent facts, the interested person shall refrain from voting on the issue while remaining board members determine if a conflict of interest exists. Proceedings are documented in the meeting minutes.

Form 990, Part VI, Section C, line 19

The organization makes its financial statements, consolidated within the Catholic Charities of the Archdiocese of Saint Paul and Minneapolis financial statements, available to the public upon request. The organization does not make its conflict of interest policy or its governing documents available to the public.

Filing and Contact Details

Filer

Filer Name
Dorothy Day Capital Corporation
EIN
47-5644961
Phone
6122048500
Address
1007 E 14th Street, Minneapolis, MN 55404

Signing Officer

Name
John Marston
Title
CFO
Phone
6122048500
Signed
2025-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darrell Tukua
Formed
2015
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

Firm
Eide Bailly LLP
Address
800 Nicollet Mall Ste 1300, Minneapolis, MN 55402-7033
Preparer
Deb Nelson CPA
Phone
6122536500
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

Dorothy Day Capital Corporation is a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code (IRC).The organization has no current obligation for unrelated business income tax or uncertain tax position.

Raw XML Appendix385 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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IRS990/AllOtherExpensesGrp/TotalAmt025
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IRS990/Form990PartVIISectionAGrp/PersonNm1Laura King
IRS990/Form990PartVIISectionAGrp/PersonNm2Richard R Johnson - Treasurer
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt2189009
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
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IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Dorothy Day Capital Corporation is a tax-exempt organization under section 501(c)(3) of the Internal Revenue Code (IRC).The organization has no current obligation for unrelated business income tax or uncertain tax position.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The organization manages the construction project and all funds flow through the title company for proper project funding.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Richard R Johnson - Treasurer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VP & CFO at Catholic Charities
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IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0The organization relied on a related organization to determine the compensation for the Treasurer. The related organization used the following method to determine compensation: compensation committee,independent compensation consultant, Form 990 of other organizations, written employment contract, compensation survey or study, and approval by the board or compensation committee.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board of directors are appointed by the supported organization, Catholic Charities of the Archdiocese of Saint Paul and Minneapolis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization did not have any committees with authority to act on behalf of the governing body during the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A draft Form 990 is provided to management of the supported organization, Catholic Charities of the Archdiocese of Saint Paul and Minneapolis, for review. Management makes the Form 990 available to each board member for review and comment prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization's conflict of interest policy covers the officers, directors, and employees. Covered persons have the continuing, affirmative duty to report any circumstances which could give rise to a conflict of interest. Additionally, annual disclosure statements are required to be submitted by covered persons. Following disclosure of pertinent facts, the interested person shall refrain from voting on the issue while remaining board members determine if a conflict of interest exists. Proceedings are documented in the meeting minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes its financial statements, consolidated within the Catholic Charities of the Archdiocese of Saint Paul and Minneapolis financial statements, available to the public upon request. The organization does not make its conflict of interest policy or its governing documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Catholic Charities of the Archdiocese of St Paul and Minneapolis
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0411302487
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Solving Poverty, Creating Opportunity, and Advocating for Justice
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01007 E 14th Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Minneapolis
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055404
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt028409637
IRS990/TotalAssetsEOYAmt028299363
IRS990/TotalAssetsGrp/BOYAmt028409637
IRS990/TotalAssetsGrp/EOYAmt028299363
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03078
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0410000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0413078
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt025
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt028409612
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt028299363
IRS990/TotalOtherCompensationAmt041299
IRS990/TotalProgramServiceExpensesAmt0410000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0302829
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0302829
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt028409637
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt028299363
IRS990/TotReportableCompRltdOrgAmt0189009
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01007 E 14th Street
IRS990/USAddress/CityNm0Minneapolis
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055404
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0John Marston
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum06122048500
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Dorothy Day Capital Corporation
ReturnHeader/Filer/BusinessNameControlTxt0DORO
ReturnHeader/Filer/EIN0475644961
ReturnHeader/Filer/PhoneNum06122048500
ReturnHeader/Filer/USAddress/AddressLine1Txt01007 E 14th Street
ReturnHeader/Filer/USAddress/CityNm0Minneapolis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055404
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eide Bailly LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0800 Nicollet Mall Ste 1300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Minneapolis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0554027033
ReturnHeader/PreparerPersonGrp/PhoneNum06122536500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Deb Nelson CPA
ReturnHeader/ReturnTs02025-05-12T12:53:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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