2024-05-14T21:11:52-07:00 2023-06-30 Robert Reese Procaccini CPA 2489 Rice Street Roseville MN 55113 990 2022-07-01 262669884 LJA BUILDING CORPORATION LJAB 6514146000 1550 Summit Avenue Saint Paul MN 55105 Anna Robinson Secretary 6514146000 2024-05-14 1 Anna Robinson 999009999 1 Robert Procaccini P01890510 6513092233 2024-05-14 X 1 11 1 AAL2 2022 2023-04-26 12:10:37Z Anna Robinson 1550 Summit Avenue Saint Paul MN 55105 0 0 X X 2008 MN To support it's beneficiary organization Laura Jeffrey Academy. 2 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 To support it's beneficiary organization Laura Jeffrey Academy. 0 0 0 0 0 To support it's beneficiary organization Laura Jeffrey Academy, a Minnesota charter school that served approximately 60 students. 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 X 2 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 MN X Dieci School Finance LLC 6513092233 2489 Rice Street Suite 202 Roseville MN 55113 Anna Robinson Secretary 1 40 X X 0 68991 6257 Sean Quinn Board President 1 2 X X 0 0 0 0 68991 6257 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X X 0 1 X 1 0 X X 1 Laura Jeffrey Academy 200901562 2 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 The Building Company is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). Both are subject to tax on income from any unrelated business. On July 1, 2009 the Building Company adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly know as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Building Company has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Building Company believes the income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Building Company has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2023. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by an accounting firm. Once the Form is completed, it is given to the Building Company Board for review before it is signed and filed. Form 990, Part VI, Section B, Line 12c Board members sign a conflict of interest statement annually. The Board also reviews the conflict of interest policy annually and makes changes as necessary. Form 990, Part VI, Section C, Line 19 The organization makes it's governing documents, conflicts of interest policy, and financial statements available to the public upon request. Form 990, Part XII, Line 2c The Board assumes responsibility for oversight of the audit of it's financial statements and selection of an independent accountant annually. This process has not changed from the prior year. Laura Jeffrey Academy 1550 Summit Avenue Saint Paul MN 55105 200901562 Educational Services MN 501(c)(3) 170(b)(1)(A) N/A 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0