SPCPA BUILDING COMPANY (EIN 201775622) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

CALLIE JACOBS

Phone

6512902225

Tax Period

2023-07-01 to 2024-06-30

SPCPA BUILDING COMPANY is a 501(c)(3) with EIN 201775622, based in ST PAUL, MN. Founded in 2004, the organization files IRS Form 990 and reported its most recent data for fiscal year 2023. In that period, it reported $794,398 in total revenue and $873,500 in total expenses, with net assets of $-409,480.

Mission

TO PURCHASE REAL ESTATE TO LEASE TO ST PAUL CONSERVATORY FOR PERFORMING ARTISTS, A MN CHARTER SCHOOL.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $725,483

Investment Income $68,915

Other Revenue $0

TOTAL REVENUE $794,398

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $840,017

Other Expenses $873,500

TOTAL EXPENSES $873,500

Year-over-Year Comparison

	2023	2022	Change
Revenue	$794,398	$854,424	-0.1%
Expenses	$873,500	$927,254	-0.1%
Net Income	$-79,102	$-72,830	+0.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$188,755

Total Directors

$188,755

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MICHAEL ROBINS	BOARD CHAIR	1.00	Officer Director	$0	$0	$0
KELLY RODIECK	TREASURER	1.00	Officer Director	$0	$0	$0
CALLIE JACOBS	SECRETARY	1.00	Officer Director	$0	$29,106	$188,755
WENDY LEHR	MEMBER	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$794,398	$873,500	$8,403,333	$-79,102
2023	$854,424	$927,254	$8,574,170	$-72,830
2022	$777,046	$990,036	$8,630,630	$-212,990
2021	$720,364	$826,386	$8,840,035	$-106,022
2020	$774,431	$835,899	$8,533,387	$-61,468
2019	$733,325	$790,234	$8,384,880	$-56,909
2018	$722,354	$846,118	$8,730,769	$-123,764

SPCPA BUILDING COMPANY