Civic Intelligence

Mmsa Building Company

990 • Fiscal year 2022 • EIN 85-0917354

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 20, 2024

Organization ProfileN/A
169 East Jenks AvenueSaint Paul, MN 55117

(651) 246-0845

Siviq Scores

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

Liabilities / Assets

95th percentile

1.03x

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

97th percentile

15.44x

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

6th percentile

-46%

Higher net margin than 6% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets95th percentile

Assets

$13,584,451

No earlier filing loaded for comparison.

Net Assets

-$419,266

No earlier filing loaded for comparison.

Liabilities

$14,003,717

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin6th percentile

Revenue

$906,847

No earlier filing loaded for comparison.

Expenses

$1,326,113

No earlier filing loaded for comparison.

Net Income

-$419,266

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$15M$10M$5.0M$0-$5.0MAssets 2022: $13,584,451Liabilities 2022: $14,003,717Net Assets 2022: -$419,2662022Assets 2023: $13,457,712Liabilities 2023: $13,791,784Net Assets 2023: -$334,0722023Assets 2024: $13,394,260Liabilities 2024: $13,556,726Net Assets 2024: -$162,4662024Assets 2025: $13,110,521Liabilities 2025: $13,322,381Net Assets 2025: -$211,8602025

Highlighted filing

2022

Assets$13,584,451
Liabilities$14,003,717
Net Assets-$419,266
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KRevenue 2022: $906,847Expenses 2022: $1,326,113Net Income 2022: -$419,2662022Revenue 2023: $883,834Expenses 2023: $798,640Net Income 2023: $85,1942023Revenue 2024: $929,593Expenses 2024: $757,987Net Income 2024: $171,6062024Revenue 2025: $921,836Expenses 2025: $971,230Net Income 2025: -$49,3942025

Highlighted filing

2022

Revenue$906,847
Expenses$1,326,113
Net Income-$419,266
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 20, 2024
Return Version
2021v4.2
Gross Receipts
$906,847
Mission and Program Overview

Mission

The organization's primary exempt purpose is to purchase, own, construct or lease a publicschool house on real estate for lease to minnesota math and science, a minnesota public charter school

The organizations primary exempt purpose is to purchase, own, construct or lease a public schoolhouse on real estate for lease to minnesota math and science, a minnesota public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$12,570,318-
Cash and Non-Interest-Bearing Accounts-$1,014,133-
Cap Stk Tr Prin Current Funds-$492,691-
Pd in Cap Srpls Land Bldg Eqp Fund-$-911,957-
Total Assets$0$13,584,451▲ $13,584,451
Liabilities
Tax Exempt Bond Liabilities-$13,959,913-
Accounts Payable and Accrued Expenses-$43,804-
Total Liabilities$0$14,003,717▲ $14,003,717
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$-419,266▼ $419,266
Total Liabilities and Net Assets / Fund Balance$0$13,584,451▲ $13,584,451

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,374,778$240,379$9,615,157
Land$3,195,540-$3,195,540
Compensation and Service Providers
Top Officer Pay14th percentile

Board Members and Trustees

NameTitle
Serhat GezerPresident
Leslie AktanSecretary
Ozer AsdemirTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$906,847
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-419,266

Audited Revenue Reconciliation

Revenue per Audited Statements
$906,847
Total Revenue per Audited Statements
$906,847
Total Revenue per Form 990
$906,847
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,326,113
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$1,063,698--$1,063,698
Depreciation Depletion$240,379--$240,379
Other Expenses$22,036--$22,036
Total Functional Expenses$1,326,113$0$0$1,326,113

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,326,113
Total Expenses per Audited Statements$1,326,113
Total Expenses per Form 990$1,326,113
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-

Bond Issues

BondIssuerIssuedIssue PricePurpose
AHousing and Redevelopment Authority of the City of Saint Paul2021-07-21$13,960,000ACQUIRE FACILITY

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$14,251,200-$291,287-

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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Minnesota math and science academy is the sole member”

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

“Minnesota math and science academy, as the sole member, appoints all board members”

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

“A draft form 990 is reviewed by management prior to filing.”

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

“A draft of form 990 is reviewed by management prior to filing.”

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

“Conflict of interest policy is evaluated during board meetings as needed.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Mmsa Building Company
EIN
85-0917354
Address
169 EAST JENKS AVENUE, SAINT PAUL, MN 55117

Signing Officer

Name
Stephen West
Title
Superintendent
Signed
2024-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen West
Formed
2021
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

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

Financial Statement Notes

X 2

“The charter school is exempt from income taxes under section 501c3 of the internal revenue code irc. The charter school is also exempt from minnesota franchise or income tax.”

X 2

“The charter school is required to assess whether an uncertain tax position exists and if there should be recognition of a related benefit or liability in the basic financial statements. The charter school has determined there are no amounts to record as assets or liabilities related to uncertain tax positions.”

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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/TaxExemptBondsProceedsGrp/CreditEnhancementAmt0595703
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt0765800
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IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt0291287
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt014251200
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MINNESOTA MATH AND SCIENCE ACADEMY IS THE SOLE MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINNESOTA MATH AND SCIENCE ACADEMY, AS THE SOLE MEMBER, APPOINTS ALL BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST POLICY IS EVALUATED DURING BOARD MEETINGS AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0CHARTER SCHOOL
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IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
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IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt013584451
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IRS990/TotalAssetsGrp/EOYAmt013584451
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt01326113
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IRS990/TotalLiabilitiesGrp/EOYAmt014003717
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-419266
IRS990/TotalProgramServiceExpensesAmt01326113
IRS990/TotalProgramServiceRevenueAmt0906847
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0906847
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0906847
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013584451
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN WEST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUPERINTENDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MMSA BUILDING COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0MMSA
ReturnHeader/Filer/EIN0850917354
ReturnHeader/Filer/USAddress/AddressLine1Txt0169 EAST JENKS AVENUE
ReturnHeader/Filer/USAddress/CityNm0SAINT PAUL
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0753125446
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMAS & COMPANY CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09710 STIRLING RD STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COOPER CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033024
ReturnHeader/PreparerPersonGrp/PhoneNum09544357272
ReturnHeader/PreparerPersonGrp/PreparationDt02024-02-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBY THOMAS CPA
ReturnHeader/ReturnTs02024-02-28T03:00:08-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEPHEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WEST
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,584,451
Liabilities
$14,003,717
Net assets
-$419,266
Revenue
$906,847
Expenses
$1,326,113
Net income
-$419,266
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.1$13.3$0.21$0.92$0.97$0.05
2024Detailed filing. Detailed filing data is available for this year.$13.4$13.6$0.16$0.93$0.76$0.17
2023Detailed filing. Detailed filing data is available for this year.$13.5$13.8$0.33$0.88$0.80$0.09
2022Detailed filing. Detailed filing data is available for this year.$13.6$14.0$0.42$0.91$1.33$0.42