Civic Intelligence

Parnassus Building Company

EIN 82-5253891 • 501(c)3 • Maple Grove, MN

Profile

To support the mission and vision of parnassus preparatory school.

11201 96th Avenue NorthMaple Grove, MN 55369

n/A

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.99x

Higher debt load relative to assets than 93% of similar nonprofits.

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

Liabilities / Revenue

97th percentile

11.14x

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

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

Net Margin

75th percentile

19%

Higher net margin than 75% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

26th percentile

-0.9%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Revenue Growth

41st percentile

3.6%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$25,444,983

Down $143,114 (-0.6%) from 2023

Liabilities

Down

$25,133,161

Down $572,701 (-2.2%) from 2023

Net Assets

Up

$311,822

Up $429,587 (+365%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin75th percentile

Revenue

Up

$2,255,360

Up $96,163 (+4.5%) from 2023

Expenses

Up

$1,825,773

Up $10,786 (+0.6%) from 2023

Net Income

Up

$429,587

Up $85,377 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

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

$30M$20M$10M$0-$10MAssets 2018: $1Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $1Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $1Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $26,488,099Liabilities 2021: $27,210,572Net Assets 2021: -$722,4732021Assets 2022: $25,916,897Liabilities 2022: $26,378,872Net Assets 2022: -$461,9752022Assets 2023: $25,588,097Liabilities 2023: $25,705,862Net Assets 2023: -$117,7652023Assets 2024: $25,444,983Liabilities 2024: $25,133,161Net Assets 2024: $311,8222024

Highlighted filing

2024

Assets$25,444,983
Liabilities$25,133,161
Net Assets$311,822
Open 2024 Filing

Operations Trend

Revenue Growth41st percentile

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

$3.0M$2.0M$1.0M$0Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $2,094,372Expenses 2021: $1,817,145Net Income 2021: $277,2272021Revenue 2022: $2,100,499Expenses 2022: $1,866,701Net Income 2022: $233,7982022Revenue 2023: $2,159,197Expenses 2023: $1,814,987Net Income 2023: $344,2102023Revenue 2024: $2,255,360Expenses 2024: $1,825,773Net Income 2024: $429,5872024

Highlighted filing

2024

Revenue$2,255,360
Expenses$1,825,773
Net Income$429,587
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$25,444,983
Liabilities
$25,133,161
Net assets
$311,822
Revenue
$2,255,360
Expenses
$1,825,773
Net income
$429,587
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$25.4$25.1$0.31$2.26$1.83$0.43
2023Detailed filing. Detailed filing data is available for this year.$25.6$25.7$0.12$2.16$1.81$0.34
2022Detailed filing. Detailed filing data is available for this year.$25.9$26.4$0.46$2.10$1.87$0.23
2021Summary only. Only limited summary data is available for this year.$26.5$27.2$0.72$2.09$1.82$0.28
2020Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2019Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2018Summary only. Only limited summary data is available for this year.$0.00$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
Apr 25, 2025
Return Version
2023v6.0
Gross Receipts
$2,255,360
Mission and Program Overview

Mission

To support the mission and vision of parnassus preparatory school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$22,882,378$22,437,639▼ $444,739
Pd in Cap Srpls Land Bldg Eqp Fund$22,882,378$22,437,639▼ $444,739
Cash and Non-Interest-Bearing Accounts$2,705,719$3,007,344▲ $301,625
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-23,000,143$-22,125,817▲ $874,326
Total Assets$25,588,097$25,444,983▼ $143,114
Liabilities
Tax Exempt Bond Liabilities$25,501,510$24,937,281▼ $564,229
Accounts Payable and Accrued Expenses$199,402$195,880▼ $3,522
Mortgage Notes Payable Secured by Investment Property$4,950$0▼ $4,950
Total Liabilities$25,705,862$25,133,161▼ $572,701
Net Assets / Fund Balance
Total Net Assets Fund Balance$-117,765$311,822▲ $429,587
Total Liabilities and Net Assets / Fund Balance$25,588,097$25,444,983▼ $143,114

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$18,807,639$3,966,362$22,774,001
Land$3,630,000-$3,630,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Dennis SmithPresident
Laura BottenfieldSecretary
John R DyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,125,760
Investment Income
$129,600
Other Revenue
$0
Change in Net Assets
$429,587
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,825,773
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$1,184,449--$1,184,449
Depreciation Depletion$546,228--$546,228
Fees for Services Other-$53,564-$53,564
Other Expenses$32,641--$32,641
Occupancy$8,891--$8,891
Total Functional Expenses$1,772,209$53,564$0$1,825,773
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AThe City of Ham Lake2022-11-15$27,861,113Charter school lease revenue bond series 2016a

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$27,861,113-$2,923,832$557,220

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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

“Parnassus preparatory school is the sole member.”

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

“The sole member has all powers available under minn. Stat. 317a.401, including, without limitation, the power to remove or appoint directors of the corporation.”

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

“The sole member has all powers available under minn. Stat. 317a.401.”

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

“There are no committees with authority to act on behalf of the board.”

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

“Tax organizer is prepared by creative planning (financial manager), the draft 990 is then sent to the board for review and approval.”

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

“Discussed annually at board meeting.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Parnassus Building Company
EIN
82-5253891
Phone
7634961416
Address
11201 96TH AVENUE NORTH, MAPLE GROVE, MN 55369

Signing Officer

Name
John R Dyer
Title
Treasurer
Phone
7634961416
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John R Dyer
Formed
2018
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Redpath and Company LLC
Address
400 ROBERT ST N SUITE 1600, ST PAUL, MN 55101
Preparer
Cathy a Lydon CPA
Phone
6514267000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“A tax expense or benefit from an uncertain income tax position (including tax-exempt status) may be recognized only when it is more likely than not that the position will be sustained upon examination by taxing authorities. Management believes the school and building company have no uncertain income tax positions that would result in an accrual, expense or benefit under the more likely than not standard.”

Raw XML AppendixShowing 400 of 410 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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IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt027861113
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0THE CITY OF HAM LAKE
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0CHARTER SCHOOL LEASE REVENUE BOND SERIES 2016A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusConcerningUBIPct00.00000
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/PrivateBusUseByOthersPct00.00000
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd01
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/TotalPrivateBusinessUsePct00.00000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt025542493
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt01761400
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0557220
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt02923832
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt027861113
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARNASSUS PREPARATORY SCHOOL IS THE SOLE MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SOLE MEMBER HAS ALL POWERS AVAILABLE UNDER MINN. STAT. 317A.401, INCLUDING, WITHOUT LIMITATION, THE POWER TO REMOVE OR APPOINT DIRECTORS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SOLE MEMBER HAS ALL POWERS AVAILABLE UNDER MINN. STAT. 317A.401.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAX ORGANIZER IS PREPARED BY CREATIVE PLANNING (FINANCIAL MANAGER), THE DRAFT 990 IS THEN SENT TO THE BOARD FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DISCUSSED ANNUALLY AT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
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 C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PARNASSUS PREPARATORY SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0271088745
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011201 96TH AVENUE NORTH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MAPLE GROVE
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt02125760
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0RENT RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0PARNASSUS PREPARATORY ACADEMY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt025501510
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt024937281
IRS990/TaxExemptBondsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt025588097
IRS990/TotalAssetsEOYAmt025444983
IRS990/TotalAssetsGrp/BOYAmt025588097
IRS990/TotalAssetsGrp/EOYAmt025444983
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt053564
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01772209
IRS990/TotalFunctionalExpensesGrp/TotalAmt01825773
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025705862
IRS990/TotalLiabilitiesEOYAmt025133161
IRS990/TotalLiabilitiesGrp/BOYAmt025705862
IRS990/TotalLiabilitiesGrp/EOYAmt025133161
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-117765
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0311822
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01772209
IRS990/TotalProgramServiceRevenueAmt02125760
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0129600
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02125760
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02255360
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt025588097
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025444983
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt011201 96TH AVENUE NORTH
IRS990/USAddress/CityNm0MAPLE GROVE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055369
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN R DYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07634961416
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PARNASSUS BUILDING COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0PARN
ReturnHeader/Filer/EIN0825253891
ReturnHeader/Filer/PhoneNum07634961416
ReturnHeader/Filer/USAddress/AddressLine1Txt011201 96TH AVENUE NORTH
ReturnHeader/Filer/USAddress/CityNm0MAPLE GROVE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055369
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920370318
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REDPATH AND COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0400 ROBERT ST N SUITE 1600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST PAUL

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