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Spcpa Building Company

Tax-deductible

Saint Paul, MN501(c)(3)Since 2004Foundations & Grantmakers EIN 20-1775622Revenue $837K in FY2025

On file with the IRSspcpa.org16 5th St W, 55102-1403 · Saint Paul, MNTax-exempt since May 2005Supporting organization — 509(a)(3)

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To purchase, own, and improve buildings and real estate for lease to its beneficiary organization saint paul conservatory for performing artists, a minnesota charter school.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Run by 3 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 6
filings with a surplus
Average deficit $95K a year · 12% of revenue · last 6 filings
Concern: a surplus in 0 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
25 mo
of spending, in cash
Looks good: 24.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8.6M
106% of total assets
Concern: liabilities are 106% of assets; over 80%.
Pt X · Ln 26
Independent board members
3
of 4 voting members
Looks good: 3 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$837K
+5% vs prior year
Spent
$876K
To programs
96%
Net assets
−$449K
By yearFY2020–FY2025
Revenue
$837K
FY2025▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2020$774K
FY2021$720K
FY2022$777K
FY2023$854K
FY2024$794K
FY2025$837K
Expenses
$876K
FY2025+0.3%
Tap a bar for its year
Expenses by fiscal year
FY2020$836K
FY2021$826K
FY2022$990K
FY2023$927K
FY2024$874K
FY2025$876K
Net assets
−$449K
FY2025▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$61K
FY2021−$45K
FY2022−$258K
FY2023−$330K
FY2024−$409K
FY2025−$449K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $841K Management & general 4% · $35K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Michael Robins
Board Chair
$0Pt VII · Sec A
Kelly Rodieck
Treasurer
$0Pt VII · Sec A
Callie Jacobs
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See Spcpa Building Company executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Buys property to lease to a performing arts charter school.

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Provided by the organization

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1 program · $841K · in their own filed words · FY2024
01

To purchase, own, and improve buildings and real estate for lease to its beneficiary organization, saint paul conservatory for performing artists, a minnesota charter school.

$841Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$837K
Ln 12
Fees for servicesLn 2g$719K
Investment incomeLn 3$67K
Other incomeLn 4–11$51K
Money outPt IX
$876K
Ln 25
Programscol B$841K
Managementcol C$35K
Owns and owesPt X
−$449K
net assets · Ln 32
Cash and savingsLn 1–2$1.8M
Total assetsLn 16$8.1M
LiabilitiesLn 26$8.6M
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$719K
Investment incomeLn 3$67K
Other incomeLn 4–11$51K
Total revenueLn 12$837K
Assets in detailPt X, end of year
CashLn 1$178K
SavingsLn 2$1.6M
Cash and savings togetherLn 1–2$1.8M
Land, buildings, equipmentLn 10c$6.3M
Total assetsLn 16$8.1M
LiabilitiesLn 26$8.6M
Net assetsLn 32−$449K
OperationsPt I, VI
EmployeesI 50
VolunteersI 63
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.8M$1.8M
Land, buildings, equipmentLn 10c$6.6M$6.3M
Total assetsLn 16$8.4M$8.1M
LiabilitiesLn 26$8.8M$8.6M
Net assetsLn 32−$409K−$449K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$19K$19K
Office expensesLn 13$5K$5K
InterestLn 20$305K$305K
Depreciation, depletion and amortizationLn 22$428K$428K
InsuranceLn 23$57K$57K
Other expenses (24a–d)Ln 24$45K$45K
Total functional expensesLn 25$876K$841K$35K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $837K$876K−$39K−$449K 990 PDF
FY2024 $794K$874K−$79K−$409K 990 PDF
FY2023 $854K$927K−$73K−$330K 990 PDF
FY2022 $777K$990K−$213K−$258K 990 PDF
FY2021 $720K$826K−$106K−$45K 990 PDF
FY2020 $774K$836K−$61K$61K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $836,751 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $725,483$718,907
I-10 Investment incomePrior year $68,915$66,662
I-11 Other revenuePrior year $0$51,182
I-12 Total revenuePrior year $794,398$836,751
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $873,500$875,843
I-18 Total expensesPrior year $873,500$875,843
I-19 Revenue less expensesPrior year −$79,102−$39,092
Part VI · Governance 3 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $836,751 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $718,907$718,907
VIII-3 Investment incomeExcluded from tax $66,662$66,662
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $51,182$51,182
VIII-12 Total revenueRelated to mission $770,089 · Unrelated business $0 · Excluded from tax $66,662$836,751
Part IX · Statement of functional expenses $875,843 across 7 lines filed
IX-11c Accounting feesManagement $16,350$16,350
IX-11g Other fees for servicesManagement $18,696$18,696
IX-13 Office expensesPrograms $5,190$5,190
IX-20 InterestPrograms $305,395$305,395
IX-22 Depreciation, depletion and amortizationPrograms $428,156$428,156
IX-23 InsurancePrograms $56,592$56,592
IX-24 Other expenses (24a–d)Programs $45,464$45,464
IX-25 Total functional expensesPrograms $840,797 · Management $35,046 · Fundraising $0$875,843
Part X · Balance sheet $8,142,088 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $294,299$178,311
X-2 Savings and temporary cash investmentsStart of year $1,484,391$1,626,155
X-10c Land, buildings and equipment, netStart of year $6,624,643$6,337,622
X-16 Total assetsStart of year $8,403,333$8,142,088
X-17 Accounts payable and accrued expensesStart of year $77,525$75,175
X-20 Tax-exempt bond liabilitiesStart of year $6,796,347$6,563,051
X-25 Other liabilitiesStart of year $1,938,941$1,952,434
X-26 Total liabilitiesStart of year $8,812,813$8,590,660
X-32 Total net assets or fund balancesStart of year −$409,480−$448,572
X-33 Total liabilities and net assetsStart of year $8,403,333$8,142,088
Part XI · Reconciliation of net assets −$448,572 net assets at year end
XI-1 Total revenue$836,751
XI-2 Total expenses$875,843
XI-3 Revenue less expenses−$39,092
XI-4 Net assets at start of year−$409,480
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year−$448,572

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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