Spcpa Building Company
Spcpa Building Company consistently operates at a deficit with declining assets and increasing liabilities.
EIN: 201775622 · Saint Paul, MN · NTEE: T90 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $794K |
| Total Expenses | $927K |
| Program Spending | 80% |
| Net Assets | $-330,378 |
| Transparency Score | 60/100 |
Is Spcpa Building Company Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Spcpa Building Company directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Spcpa Building Company
Spcpa Building Company (EIN: 201775622) is a nonprofit organization based in Saint Paul, MN, classified under NTEE code T90. The organization reported total revenue of $794K and total assets of $8.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Spcpa Building Company's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Spcpa Building Company is a small nonprofit that has been operating for 21 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -0.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $854K |
| Total Expenses | $927K |
| Surplus / Deficit | $-72,830 |
| Total Assets | $8.6M |
| Total Liabilities | $8.9M |
| Net Assets | $-330,378 |
| Operating Margin | -8.5% |
| Debt-to-Asset Ratio | 103.9% |
| Months of Reserves | 111.0 months |
Financial Health Grade: C
In 2023, Spcpa Building Company reported a deficit of $73K with expenses exceeding revenue, holds 111.0 months of operating reserves (strong position), has a debt-to-asset ratio of 103.9% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Spcpa Building Company's revenue has declined at a compound annual growth rate (CAGR) of -0.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +10.0% | -6.3% | -0.7% |
| 2022 | +7.9% | +19.8% | -2.4% |
| 2021 | -7.0% | -1.1% | +3.6% |
| 2020 | +5.6% | +5.8% | +1.8% |
| 2019 | +1.5% | -6.6% | -4.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2005 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Spcpa Building Company with a Mission Score of 60 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Spcpa Building Company allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $73K, with expenses exceeding revenue.
- Debt-to-asset ratio: 103.9%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to its executives, which is a strong positive for financial efficiency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Spcpa Building Company's IRS 990 filings:
- Consistent operational deficits (e.g., $927,254 expenses vs. $854,424 revenue in 202306)
- Liabilities frequently exceed assets (e.g., $8,904,548 liabilities vs. $8,574,170 assets in 202306)
- Declining asset base over time (from $9,724,365 in 201506 to $8,574,170 in 202306)
Strengths
The following positive indicators were identified for Spcpa Building Company:
- 0% officer compensation reported across all filings, indicating high efficiency in executive pay.
- Long filing history (13 filings) suggests consistent compliance and transparency in reporting.
Frequently Asked Questions about Spcpa Building Company
Is Spcpa Building Company a legitimate charity?
Based on AI analysis of IRS 990 filings, Spcpa Building Company (EIN: 201775622) some concerns. Mission Score: 60/100. 3 red flags identified, 2 strengths noted.
How does Spcpa Building Company spend its money?
Spcpa Building Company directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Spcpa Building Company tax-deductible?
Spcpa Building Company is registered as a tax-exempt nonprofit (EIN: 201775622). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Spcpa Building Company's spending goes to programs?
Spcpa Building Company directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Spcpa Building Company compare to similar nonprofits?
With a transparency score of 60/100 (Good), Spcpa Building Company is above average for NTEE category T90 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Spcpa Building Company located?
Spcpa Building Company is headquartered in Saint Paul, Minnesota and files with the IRS under EIN 201775622. It is classified under NTEE code T90.
How many years of IRS 990 filings does Spcpa Building Company have?
Spcpa Building Company has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $794K in total revenue.
Is Spcpa Building Company financially sustainable given its consistent deficits?
The organization has consistently reported expenses exceeding revenue in recent years (e.g., $927,254 expenses vs. $854,424 revenue in 202306), leading to operational deficits. This trend, coupled with liabilities often exceeding assets, raises concerns about its long-term financial sustainability.
What is the purpose of Spcpa Building Company given its NTEE code T90 and financial structure?
As a T90 (Supporting Organizations) NTEE code, Spcpa Building Company likely exists to support another exempt organization, possibly by owning or managing real estate. Its name 'Building Company' further suggests a focus on property management or development for a related nonprofit.
Why are liabilities consistently high and often exceeding assets?
The organization's liabilities have frequently exceeded its assets in recent periods (e.g., $8,904,548 liabilities vs. $8,574,170 assets in 202306). This could indicate significant debt, such as mortgages or loans related to its building assets, or other financial obligations that are not fully covered by its current assets.
How does the lack of officer compensation impact the organization's operations?
The consistent reporting of 0% officer compensation suggests that executive functions are either performed by volunteers, or compensated through a separate entity, or that the organization has a very lean administrative structure. This can contribute to lower administrative costs but might also imply reliance on external support or a very specific operational model.
Filing History
IRS 990 filing history for Spcpa Building Company showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Spcpa Building Company's revenue has declined by 2.4%, moving from $875K to $854K. Total assets increased by 1699.7% over the same period, from $476K to $8.6M. Total functional expenses rose by 5.4%, from $880K to $927K. In its most recent filing year (2023), Spcpa Building Company reported a deficit of $73K, with expenses exceeding revenue. The organization holds $8.9M in liabilities against $8.6M in assets (debt-to-asset ratio: 103.9%), resulting in net assets of $-330,378.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $854K | $927K | $8.6M | $8.9M | — | — |
| 2022 | $777K | $990K | $8.6M | $8.9M | — | View 990 |
| 2021 | $720K | $826K | $8.8M | $8.9M | — | View 990 |
| 2020 | $774K | $836K | $8.5M | $8.5M | — | View 990 |
| 2019 | $733K | $790K | $8.4M | $8.3M | — | View 990 |
| 2018 | $722K | $846K | $8.7M | $8.6M | — | View 990 |
| 2017 | $796K | $810K | $8.8M | $8.5M | — | View 990 |
| 2016 | $867K | $834K | $9.4M | $9.1M | — | View 990 |
| 2015 | $886K | $794K | $9.7M | $9.4M | — | View 990 |
| 2014 | $869K | $610K | $9.5M | $9.3M | — | View 990 |
| 2013 | $511K | $913K | $9.0M | $9.1M | — | View 990 |
| 2012 | $688K | $534K | $456K | $122K | — | View 990 |
| 2011 | $875K | $880K | $476K | $297K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $854K, expenses of $927K, and assets of $8.6M (revenue +10.0% year-over-year).
- 2022: Revenue of $777K, expenses of $990K, and assets of $8.6M (revenue +7.9% year-over-year).
- 2021: Revenue of $720K, expenses of $826K, and assets of $8.8M (revenue -7.0% year-over-year).
- 2020: Revenue of $774K, expenses of $836K, and assets of $8.5M (revenue +5.6% year-over-year).
- 2019: Revenue of $733K, expenses of $790K, and assets of $8.4M (revenue +1.5% year-over-year).
- 2018: Revenue of $722K, expenses of $846K, and assets of $8.7M (revenue -9.3% year-over-year).
- 2017: Revenue of $796K, expenses of $810K, and assets of $8.8M (revenue -8.2% year-over-year).
- 2016: Revenue of $867K, expenses of $834K, and assets of $9.4M (revenue -2.2% year-over-year).
- 2015: Revenue of $886K, expenses of $794K, and assets of $9.7M (revenue +2.1% year-over-year).
- 2014: Revenue of $869K, expenses of $610K, and assets of $9.5M (revenue +69.9% year-over-year).
- 2013: Revenue of $511K, expenses of $913K, and assets of $9.0M (revenue -25.7% year-over-year).
- 2012: Revenue of $688K, expenses of $534K, and assets of $456K (revenue -21.4% year-over-year).
- 2011: Revenue of $875K, expenses of $880K, and assets of $476K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Spcpa Building Company:
Data Sources and Methodology
This transparency report for Spcpa Building Company is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.