{"success":true,"data":{"_id":205591574,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Helping to bring public projects and communities to life.","primary_activities":"Community facility partners (cfp) is a non-profit, tax-exempt organization created to partner with government and other tax-exempt groups to make the development, funding and operation of public and community facilities easier and more successful. The corporation is the sole member of cfp vadnais heights, llc, cfp michigan, llc, cfp michigan ii, llc, and cfp carmel, indiana energy center, llc.subject to the foregoing, the specific purposes of the corporation include, but are not limited to, the acquisition, construction, development, ownership (either by itself or as the single member of limited liability companies), improvement, operation, management, lease, sale, conveyance, mortgage, encumbrance, financing, and refinancing of multi-purpose sports facilities, educational facilities, administrative facilities, and community public facilities to be used by and for the benefit of governmental entities, schools and school districts, colleges and universities, and other organizations that qualify as tax-exempt organizations under section 501(c)(3) of the code. The corporation is not organized for profit and shall not be operated for profit.cfp vadnais heights, llc was formed for the purpose of constructing and owning a sports facility in vadnais heights, mn. The facility consists of two indoor sheets of ice and a domed field area of approximately 100,000 square feet to be used for various sports. The company has entered into a lease agreement with the city of vadnais heights for rental of the facility. The facility was placed in service in november, 2010.cfp michigan, llc owns governmental rental real estate in bay city, michigan consisting of appoximately 4.8 acres of land and an office/administrative building consisting of approximately 25,000 square feet of leaseable governmental office space. The company has entered into a lease agreement with the state of michigan department of management and budget for rental of the facility.cfp michigan ii, llc owns governmental rental real estate in detriot, michigan consisting of approximately 3.15 acres of land, an office/administrative building consisting of approximately 38,239 square feet of leasable governmental office space, and additional parcels of land to provide parking. The company has entered into a lease agreement with the state of michigan department of management and budget for rental of the facility.cfp carmel, indiana energy center, llc was formed for the purpose of acquiring and improving real estate and facilities in carmel, indiana and selling the real estate and facilities to the city of carmel redevelopment district under an installment purchase agreement. The facilities consist of the energy center, a central facility in the city of carmel (city), and certain equipment, piping and tunnels at which heated and chilled water and other utilities are received, processed and distributed to and/or through certain municipal and community facilities within the city and to finance a portion of the costs of the city's performing arts center which will consist of several buildings including a 1600-seat palladium concert hall.","year":2010,"name":"COMMUNITY FACILITY PARTNERS","phone":"9524731103","website":"WWW.CF-PARTNERS.ORG","type":"990","principal_officer":"TOM ANDERSON","year_formation":2006,"state_legal_domicile":"MN","total_volunteers":0,"tax_period_begin":"2010-01-01T00:00:00","tax_period_end":"2010-12-31T00:00:00","address":"18336 MINNETONKA BLVD STE C, DEEPHAVEN, MN, 55391, USA","city":"DEEPHAVEN","state":"MN","country":"USA","zip_code":"55391"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":825053,"Contributions":{"value":0},"Program revenue":{"value":811003,"Total revenue":{"value":811003,"VARIOUS":811003},"Unrelated business revenue":0},"Investment income":{"value":14050,"Investment income total":14050},"Other revenues":{"value":0}},"Expenses":{"value":5720866,"Grant expense":{"value":4677813,"Grants to domestic orgs":4677813},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":1043053,"Management services":2590,"Legal":90988,"Accounting":8010,"Other services":21150,"Advertising":1318,"Office expenses":119,"Occupancy":79523,"Interest":808256,"Depreciation and depletion":30058,"Insurance":886,"All other expenses":155}},"Assets":{"value":62038552,"Non-interest bearing cash":213321,"Savings and temp cash investments":106197,"Accounts receivable":287929,"Other net note and loans":16300000,"Prepaid expenses deferred charges":1048,"Investments other":10630667,"Investments program related":32464502,"Other assets":2034888},"Liabilities":{"value":66935204,"Accounts payable, accrued":7036941,"Deferred, revenue":1659654,"Tax exempt bond liabilities":55993970,"Secured mortgages and notes payable":2000000,"Unsecured notes loans payable":244639},"Fund balance":{"value":-4896652},"Form990Details":{"program_service_accomplishments":[{"description":"COMMUNITY FACILITY PARTNERS (CFP) IS A NON-PROFIT, TAX-EXEMPT ORGANIZATION CREATED TO PARTNER WITH GOVERNMENT AND OTHER TAX-EXEMPT GROUPS TO MAKE THE DEVELOPMENT, FUNDING AND OPERATION OF PUBLIC AND COMMUNITY FACILITIES EASIER AND MORE SUCCESSFUL. THE CORPORATION IS THE SOLE MEMBER OF CFP VADNAIS HEIGHTS, LLC, CFP MICHIGAN, LLC, CFP MICHIGAN II, LLC, AND CFP CARMEL, INDIANA ENERGY CENTER, LLC.SUBJECT TO THE FOREGOING, THE SPECIFIC PURPOSES OF THE CORPORATION INCLUDE, BUT ARE NOT LIMITED TO, THE ACQUISITION, CONSTRUCTION, DEVELOPMENT, OWNERSHIP (EITHER BY ITSELF OR AS THE SINGLE MEMBER OF LIMITED LIABILITY COMPANIES), IMPROVEMENT, OPERATION, MANAGEMENT, LEASE, SALE, CONVEYANCE, MORTGAGE, ENCUMBRANCE, FINANCING, AND REFINANCING OF MULTI-PURPOSE SPORTS FACILITIES, EDUCATIONAL FACILITIES, ADMINISTRATIVE FACILITIES, AND COMMUNITY PUBLIC FACILITIES TO BE USED BY AND FOR THE BENEFIT OF GOVERNMENTAL ENTITIES, SCHOOLS AND SCHOOL DISTRICTS, COLLEGES AND UNIVERSITIES, AND OTHER ORGANIZATIONS THAT QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE CODE. THE CORPORATION IS NOT ORGANIZED FOR PROFIT AND SHALL NOT BE OPERATED FOR PROFIT.CFP VADNAIS HEIGHTS, LLC WAS FORMED FOR THE PURPOSE OF CONSTRUCTING AND OWNING A SPORTS FACILITY IN VADNAIS HEIGHTS, MN. THE FACILITY CONSISTS OF TWO INDOOR SHEETS OF ICE AND A DOMED FIELD AREA OF APPROXIMATELY 100,000 SQUARE FEET TO BE USED FOR VARIOUS SPORTS. THE COMPANY HAS ENTERED INTO A LEASE AGREEMENT WITH THE CITY OF VADNAIS HEIGHTS FOR RENTAL OF THE FACILITY. THE FACILITY WAS PLACED IN SERVICE IN NOVEMBER, 2010.CFP MICHIGAN, LLC OWNS GOVERNMENTAL RENTAL REAL ESTATE IN BAY CITY, MICHIGAN CONSISTING OF APPOXIMATELY 4.8 ACRES OF LAND AND AN OFFICE/ADMINISTRATIVE BUILDING CONSISTING OF APPROXIMATELY 25,000 SQUARE FEET OF LEASEABLE GOVERNMENTAL OFFICE SPACE. THE COMPANY HAS ENTERED INTO A LEASE AGREEMENT WITH THE STATE OF MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET FOR RENTAL OF THE FACILITY.CFP MICHIGAN II, LLC OWNS GOVERNMENTAL RENTAL REAL ESTATE IN DETRIOT, MICHIGAN CONSISTING OF APPROXIMATELY 3.15 ACRES OF LAND, AN OFFICE/ADMINISTRATIVE BUILDING CONSISTING OF APPROXIMATELY 38,239 SQUARE FEET OF LEASABLE GOVERNMENTAL OFFICE SPACE, AND ADDITIONAL PARCELS OF LAND TO PROVIDE PARKING. THE COMPANY HAS ENTERED INTO A LEASE AGREEMENT WITH THE STATE OF MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET FOR RENTAL OF THE FACILITY.CFP CARMEL, INDIANA ENERGY CENTER, LLC WAS FORMED FOR THE PURPOSE OF ACQUIRING AND IMPROVING REAL ESTATE AND FACILITIES IN CARMEL, INDIANA AND SELLING THE REAL ESTATE AND FACILITIES TO THE CITY OF CARMEL REDEVELOPMENT DISTRICT UNDER AN INSTALLMENT PURCHASE AGREEMENT. THE FACILITIES CONSIST OF THE ENERGY CENTER, A CENTRAL FACILITY IN THE CITY OF CARMEL (CITY), AND CERTAIN EQUIPMENT, PIPING AND TUNNELS AT WHICH HEATED AND CHILLED WATER AND OTHER UTILITIES ARE RECEIVED, PROCESSED AND DISTRIBUTED TO AND/OR THROUGH CERTAIN MUNICIPAL AND COMMUNITY FACILITIES WITHIN THE CITY AND TO FINANCE A PORTION OF THE COSTS OF THE CITY'S PERFORMING ARTS CENTER WHICH WILL CONSIST OF SEVERAL BUILDINGS INCLUDING A 1600-SEAT PALLADIUM CONCERT HALL.","expense":5609868,"grants":4677813,"revenue":811003}],"program_service_revenue_detail":[{"business_code":"531390","description":"CAPITAL LEASE REVENUE","total_revenue":663090,"related_or_exempt_function_income":663090},{"business_code":"531390","description":"TIF REIMBURSEMENTS","total_revenue":85000,"related_or_exempt_function_income":85000},{"business_code":"531390","description":"TENANT REIMBURSEMENTS","total_revenue":62913,"related_or_exempt_function_income":62913}],"functional_expense_allocations":{"management_fees":{"program_services":2590,"total":2590},"legal_fees":{"management_and_general":90988,"total":90988},"accounting_fees":{"management_and_general":8010,"total":8010},"other_service_fees":{"program_services":9150,"management_and_general":12000,"total":21150},"advertising":{"program_services":1318,"total":1318},"office_expenses":{"program_services":119,"total":119},"occupancy":{"program_services":79523,"total":79523},"interest":{"program_services":808256,"total":808256},"depreciation_depletion":{"program_services":30058,"total":30058},"insurance":{"program_services":886,"total":886},"all_other_expenses":{"program_services":155,"total":155}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"TOM ANDERSON","address_line1":"18336 MINNETONKA BLVD STE C","city":"DEEPHAVEN","state":"MN","zip":"55391"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_both":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":false},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"BRAD STEDMAN CPA","phone":"7013563101","address_line1":"1921 6TH ST E","city":"WEST FARGO","state":"ND","zip":"58078"},"contractor_compensation":[{"business_name_line1":"BEST & FLANAGAN LLP","compensation":127278,"services_description":"LEGAL SERVICES","address_line1":"225 SOUTH SIXTH STREET SUITE 4000","city":"MINNEAPOLIS","state":"MN","zip":"554024690","name":"BEST & FLANAGAN LLP","address":"225 SOUTH SIXTH STREET SUITE 4000, MINNEAPOLIS, MN, 554024690"}],"officers_directors_key_employees":[{"title":"CHAIRPERSON","average_hours_per_week":6.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TREASURER","average_hours_per_week":6.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":6.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_509":{"first_five_years":true,"public_support_total":109991},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":811003,"current_year_minus2":6000,"total":817003},"amounts_from_substantial_contributors":{"current_year":707012,"total":707012},"amounts_received_from_disqualified_persons":{"total":0},"gross_investment_income_509":{"current_year":14050,"total":14050},"investment_income_and_ubti":{"current_year":14050,"total":14050},"total_509":{"current_year":811003,"current_year_minus2":6000,"total":817003},"total_support_total":{"current_year":825053,"current_year_minus2":6000,"total":831053},"support_from_dqps":{"current_year":707012,"total":707012}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"securities":{"other_securities":[{"description":"TRUST ACCOUNTS","book_value":10630667,"method_of_valuation":"C"}],"total_book_value":10630667},"program_related_investments":{"investments":[{"description":"NET INVESTMENT IN LEASES","book_value":32464502,"method_of_valuation":"C"}],"total_book_value":32464502},"net_assets_reconciliation":{"total_revenue":825053,"total_expenses":5720866,"excess_or_deficit_for_year":-4895813,"total_adjustments":0,"excess_or_deficit_per_financial_statements":-4895813},"revenue_reconciliation":{"total_revenue_audited_financial_statements":825053,"revenue_not_reported":0,"revenue_subtotal":825053,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":825053},"expense_reconciliation":{"total_expenses_audited_financial_statements":5720866,"expenses_not_reported":0,"expenses_subtotal":5720866,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":5720866},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X:","explanation":"IN ACCORDANCE WITH FASB ASC 740-10 (FORMERLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), THE COMPANY UNDERGOES AN ANNUAL ANALYSIS OF ITS VARIOUS TAX POSITIONS, ASSESSING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UPON EXAMINATION WITH RELEVANT TAX AUTHORITIES, AS DEFINED BY FASB ASC 740-10. AT DECEMBER 31, 2010, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. ANY INTEREST OR PENALTIES ASSESSED TO THE COMPANY ARE RECORDED IN OPERATING EXPENSES. FOR THE YEAR ENDED DECEMBER 31, 2010, THERE WERE NO INTEREST OR PENALTIES RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. FEDERAL AND STATE RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES UP TO APPROXIMATELY THREE AND ONE-HALF YEARS AFTER THE FILING DATE. ALL RETURNS FILED BY THE CORPORATION ARE STILL OPEN FOR EXAMINATION OR AUDIT."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":4677813,"reported_domestic_org_grants_program_services":4677813,"total_other_organizations":1,"grants":[{"ein":416009097,"irc_section":"501(C)(1)","noncash":4677813,"purpose":"CONSTRUCTING AND OWNING A SPORTS FACILITY","noncash_description":"LAND, COMPUTER SOFTWARE, AND ZAMBONI","valuation_method":"FMV","address_line1":"800 EAST COUNTY ROAD E","city":"VADNAIS HEIGHTS","state":"MN","zip":"55127","name":"CITY OF VADNAIS HEIGHTS","address":"800 EAST COUNTY ROAD E, VADNAIS HEIGHTS, MN, 55127"}],"total_domestic_grants":4677813,"total_domestic_program_services":4677813,"detail_org_grants_total":4677813,"detail_domestic_grants_total":4677813,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: THE ORGANIZATION MADE THE DONATION TO THE CITY OF VADNAIS HEIGHTS FOR THE PURPOSE OF CONSTRUCTING AND OWNING A SPORTS FACILITY IN VADNAIS HEIGHTS, MN. THE FACILITY CONSISTS OF TWO INDOOR SHEETS OF ICE AND A DOMED FIELD AREA OF APPROXIMATELY 100,000 SQUARE FEET TO BE USED FOR VARIOUS SPORTS. THE COMPANY HAS ENTERED INTO A LEASE AGREEMENT WITH THE CITY OF VADNAIS HEIGHTS WHICH COMPRISES 100 PERCENT OF THE LEASABLE SPACE OF THE PROJECT. THE ORGANIZATION HAS VARIOUS AGREEMENTS WITH THE CITY OF VADNAIS HEIGHTS TO MONITOR THE USE OF THE DONATION FUNDS. IF REVENUES RECEIVED FROM THE OPERATION OF THE PROJECT ARE INSUFFICIENT TO PAY RENT UNDER THE LEASE WHEN DUE, THE CITY COUNCIL OF THE TENANT IS REQUIRED TO APPROPRIATE FUNDS TO THE EXTENT OF THE SHORTFALL ON AN ANNUAL BASIS."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: THE ORGANIZATION MADE THE DONATION TO THE CITY OF VADNAIS HEIGHTS FOR THE PURPOSE OF CONSTRUCTING AND OWNING A SPORTS FACILITY IN VADNAIS HEIGHTS, MN. THE FACILITY CONSISTS OF TWO INDOOR SHEETS OF ICE AND A DOMED FIELD AREA OF APPROXIMATELY 100,000 SQUARE FEET TO BE USED FOR VARIOUS SPORTS. THE COMPANY HAS ENTERED INTO A LEASE AGREEMENT WITH THE CITY OF VADNAIS HEIGHTS WHICH COMPRISES 100 PERCENT OF THE LEASABLE SPACE OF THE PROJECT. THE ORGANIZATION HAS VARIOUS AGREEMENTS WITH THE CITY OF VADNAIS HEIGHTS TO MONITOR THE USE OF THE DONATION FUNDS. IF REVENUES RECEIVED FROM THE OPERATION OF THE PROJECT ARE INSUFFICIENT TO PAY RENT UNDER THE LEASE WHEN DUE, THE CITY COUNCIL OF THE TENANT IS REQUIRED TO APPROPRIATE FUNDS TO THE EXTENT OF THE SHORTFALL ON AN ANNUAL BASIS.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleK":{"bond_issues":[{"issuer_ein":521417332,"business_name_line1":"MICHIGAN STRATEGIC FUND","cusip_number":"594714AB3","date_issued":"2010-05-19T00:00:00","issue_price":6040000,"purpose":"PURCHASE OF PROJECT","defeased":false,"on_behalf_of_issuer":false,"pool_financing":false,"name":"MICHIGAN STRATEGIC FUND"},{"issuer_ein":521417332,"business_name_line1":"MICHIGAN STRATEGIC FUND","cusip_number":"594714AE7","date_issued":"2010-09-10T00:00:00","issue_price":8705000,"purpose":"PURCHASE OF PROJECT","defeased":false,"on_behalf_of_issuer":false,"pool_financing":false,"name":"MICHIGAN STRATEGIC FUND"},{"issuer_ein":416009097,"business_name_line1":"THE ECONOMIC DEVELOPMENT AUTHORITY OF THE CITY OF VADNAIS 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Facility Partners (CFP) is a non-profit, tax-exempt organization created to partner with government and other tax-exempt groups to make the development, funding and operation of public and community facilities easier and more successful. The corporation is the sole member of CFP Vadnais Heights, LLC, CFP Michigan, LLC, CFP Michigan II, LLC, CFP Taylor Governmental Center LLC and CFP Carmel, Indiana Energy Center, LLC.Subject to the foregoing, the specific purposes of the corporation include, but are not limited to, the acquisition, construction, development, ownership (either by itself or as the single member of limited liability companies), improvement, operation, management, lease, sale, conveyance, mortgage, encumbrance, financing, and refinancing of multi-purpose sports facilities, educational facilities, administrative facilities, and community public facilities to be used by and for the benefit of governmental entities, schools and school districts, colleges and universities, and other organizations that qualify as tax-exempt organizations under Section 501(c)(3) of the code. The corporation is not organized for profit and shall not be operated for profit. CFP Vadnais Heights, LLC was formed for the purpose of constructing and owning a sports facility in Vadnais Heights, MN. The facility consists of two indoor sheets of ice and a domed field area of approximately 100,000 square feet to be used for various sports. The company has entered into a lease agreement with the City of Vadnais Heights for rental of the facility. The facility was placed in service in November, 2010.CFP Michigan, LLC owns governmental rental real estate in Bay City, Michigan consisting of approximately 4.8 acres of land and an office/administrative building consisting of approximately 25,000 square feet of leasable governmental office space. The company has entered into a lease agreement with the State of Michigan Department of Management and Budget for rental of the facility. CFP Michigan II, LLC owns governmental rental real estate in Detroit, Michigan consisting of approximately 3.15 acres of land, an office/administrative building consisting of approximately 38,239 square feet of leasable governmental office space, and additional parcels of land to provide parking. The company has entered into a lease agreement with the State of Michigan Department of Management and Budget for rental of the facility.CFP Carmel, Indiana Energy Center, LLC was formed for the purpose of acquiring and improving real estate and facilities in Carmel, Indiana and selling the real estate and facilities to the City of Carmel Redevelopment District under an installment purchase agreement. The facilities consist of the Energy Center, a central facility in the City of Carmel (City), and certain equipment, piping and tunnels at which heated and chilled water and other utilities are received, processed and distributed to and/or through certain municipal and community facilities within the city and to finance a portion of the costs of the city's performing arts center which will consist of several buildings including a 1600-seat palladium concert hall. CFP Taylor Governmental Center, LLC (Company) owns governmental rental real estate in Taylor, Michigan consisting of approximately 4.315 acres of land a a recently renovated and expanded office/administrative building consisting of approximately 31,959 square feet of leasable governmental office space. CFP Arizona, LLC was formed for the purpose of making distributions to organizations that so qualify and for the purpose of aiding governmental entities, and further including, but not limited to, the purpose of financing, refinancing, mortgaging, acquiring, constructing, equipping, leasing, and selling certain correctional, court, judicial, and related facilities, or other governmental facilities located in the State of Arizona, to be used by and for the benefit of governmental entities and the public. The limited liability company shall, accordingly, have only such powers as are necessary, convenient, or incidental to the carrying out of its stated purposes.","year":2012,"name":"Community Facility Partners","phone":"9524731103","website":"www.cf-partners.org","type":"990","principal_officer":"Tom Anderson","year_formation":2006,"state_legal_domicile":"MN","total_volunteers":0,"tax_period_begin":"2012-01-01T00:00:00","tax_period_end":"2012-12-31T00:00:00","address":"18336 Minnetonka Blvd Ste C, Deephaven, MN, 55391, USA","city":"Deephaven","state":"MN","country":"USA","zip_code":"55391"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Audited financial statements consolidated and separate":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4506640,"Contributions":{"value":0},"Program revenue":{"value":4505440,"Total revenue":{"value":4485440,"VARIOUS":4485440},"Total other revenue":20000,"Unrelated business revenue":0},"Investment income":{"value":1200,"Investment income total":1200},"Other revenues":{"value":0}},"Expenses":{"value":10235556,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":54000,"Current officers":54000},"Other expenses":{"value":10181556,"Management services":10500,"Legal":211898,"Accounting":52013,"Other services":66140,"Advertising":150,"Office expenses":969,"Occupancy":165537,"Travel":510,"Interest":3745866,"Depreciation and depletion":78093,"Insurance":26147,"Itemized Expenses":{"value":5818578,"VARIOUS":5818578},"All other expenses":5155}},"Assets":{"value":54929662,"Savings and temp cash investments":116159,"Accounts receivable":118312,"Other net note and loans":14498722,"Prepaid expenses deferred charges":1262,"Investments other":6897585,"Investments program related":18661398,"Other assets":14636224},"Liabilities":{"value":65741838,"Accounts payable, accrued":1782724,"Tax exempt bond liabilities":62445846,"Secured mortgages and notes payable":1277000,"Unsecured notes loans payable":236268},"Fund balance":{"value":-10812176},"Form990Details":{"program_service_accomplishments":[{"description":"Community Facility Partners (CFP) is a non-profit, tax-exempt organization created to partner with government and other tax-exempt groups to make the development, funding and operation of public and community facilities easier and more successful. The corporation is the sole member of CFP Vadnais Heights, LLC, CFP Michigan, LLC, CFP Michigan II, LLC, CFP Taylor Governmental Center LLC and CFP Carmel, Indiana Energy Center, LLC.Subject to the foregoing, the specific purposes of the corporation include, but are not limited to, the acquisition, construction, development, ownership (either by itself or as the single member of limited liability companies), improvement, operation, management, lease, sale, conveyance, mortgage, encumbrance, financing, and refinancing of multi-purpose sports facilities, educational facilities, administrative facilities, and community public facilities to be used by and for the benefit of governmental entities, schools and school districts, colleges and universities, and other organizations that qualify as tax-exempt organizations under Section 501(c)(3) of the code. The corporation is not organized for profit and shall not be operated for profit. CFP Vadnais Heights, LLC was formed for the purpose of constructing and owning a sports facility in Vadnais Heights, MN. The facility consists of two indoor sheets of ice and a domed field area of approximately 100,000 square feet to be used for various sports. The company has entered into a lease agreement with the City of Vadnais Heights for rental of the facility. The facility was placed in service in November, 2010.CFP Michigan, LLC owns governmental rental real estate in Bay City, Michigan consisting of approximately 4.8 acres of land and an office/administrative building consisting of approximately 25,000 square feet of leasable governmental office space. The company has entered into a lease agreement with the State of Michigan Department of Management and Budget for rental of the facility. CFP Michigan II, LLC owns governmental rental real estate in Detroit, Michigan consisting of approximately 3.15 acres of land, an office/administrative building consisting of approximately 38,239 square feet of leasable governmental office space, and additional parcels of land to provide parking. The company has entered into a lease agreement with the State of Michigan Department of Management and Budget for rental of the facility.CFP Carmel, Indiana Energy Center, LLC was formed for the purpose of acquiring and improving real estate and facilities in Carmel, Indiana and selling the real estate and facilities to the City of Carmel Redevelopment District under an installment purchase agreement. The facilities consist of the Energy Center, a central facility in the City of Carmel (City), and certain equipment, piping and tunnels at which heated and chilled water and other utilities are received, processed and distributed to and/or through certain municipal and community facilities within the city and to finance a portion of the costs of the city's performing arts center which will consist of several buildings including a 1600-seat palladium concert hall. CFP Taylor Governmental Center, LLC (Company) owns governmental rental real estate in Taylor, Michigan consisting of approximately 4.315 acres of land a a recently renovated and expanded office/administrative building consisting of approximately 31,959 square feet of leasable governmental office space. CFP Arizona, LLC was formed for the purpose of making distributions to organizations that so qualify and for the purpose of aiding governmental entities, and further including, but not limited to, the purpose of financing, refinancing, mortgaging, acquiring, constructing, equipping, leasing, and selling certain correctional, court, judicial, and related facilities, or other governmental facilities located in the State of Arizona, to be used by and for the benefit of governmental entities and the public. The limited liability company shall, accordingly, have only such powers as are necessary, convenient, or incidental to the carrying out of its stated purposes.","expense":4101067,"revenue":4505440}],"program_service_revenue_detail":[{"business_code":"531390","description":"Capital Lease Revenue","total_revenue":3278702,"related_or_exempt_function_income":3278702},{"business_code":"531390","description":"Installment Interest","total_revenue":1025975,"related_or_exempt_function_income":1025975},{"business_code":"531390","description":"Tenant Reimbursements","total_revenue":131699,"related_or_exempt_function_income":131699},{"business_code":"531390","description":"TIF Reimbursements","total_revenue":35402,"related_or_exempt_function_income":35402},{"business_code":"531390","description":"Other Program 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The Corporation is organized as a Minnesota non-profit corporation and a tax-exempt charitable organization under section 501(c)(3) of the Internal Revenue Code. Therefore, these statements do not include any provision for corporate income taxes. In accordance with FASB ASC 740-10 (formerly Financial Interpretation No. 48, Accounting for Uncertainty in Income Taxes), the Corporation undergoes an annual analysis of its various tax positions, assessing the likelihood of those positions being upheld upon examination with relevant tax authorities, as defined by FASB ASC 740-10. At December 31, 2012 and 2011, the unrecognized tax benefit accrual was zero. Any interest or penalties assessed to the Corporation are recorded in operating expenses. For the year ended December 31, 2012 and 2011, there were no interest or penalties recorded in the accompanying financial statements. Federal and state returns are generally subject to examination by federal and state taxing authorities up to approximately three and one-half years after the filing date. All returns filed by the Corporation are still open for examination or audit."}]},"ScheduleK":{"bond_issues":[{"bond_reference":["A","A"],"issuer_ein":[521417332,521417332],"business_name_line1":["Michigan Strategic Fund","Michigan Strategic Fund"],"cusip_number":["594714AB3","594714AG2"],"date_issued":["2010-05-19T00:00:00","2011-09-30T00:00:00"],"issue_price":[5874993,6465575],"purpose":["Purchase of project on Bay City, MI","Purchase of project in Taylor, MI"],"defeased":[false,false],"on_behalf_of_issuer":[false,false],"pool_financing":[false,false],"name":"['Michigan Strategic Fund', 'Michigan Strategic Fund']"},{"bond_reference":"B","issuer_ein":521417332,"business_name_line1":"Michigan Strategic Fund","cusip_number":"594714AE7","date_issued":"2010-09-10T00:00:00","issue_price":8634350,"purpose":"Purchase of Grand River Ave & Ferguson St Properties","defeased":false,"on_behalf_of_issuer":false,"pool_financing":false,"name":"Michigan Strategic 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 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Partners","address_line1":"18338 Minnetonka Blvd Suite A","city":"Deephaven","state":"MN","zip":"55391","name":"CFP Carmel Indiana Energy Center LLC","address":"18338 Minnetonka Blvd Suite A, Deephaven, MN, 55391"},{"ein":453120764,"business_name_line1":"CFP Taylor Governmental Center LLC","primary_activities":"Governmental rental real estate in Taylor, MI","total_income":555179,"end_of_year_assets":6416912,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"Community Facilty Partners","address_line1":"18338 Minnetonka Blvd Suite A","city":"Deephaven","state":"MN","zip":"55391","name":"CFP Taylor Governmental Center LLC","address":"18338 Minnetonka Blvd Suite A, Deephaven, MN, 55391"},{"ein":270952739,"business_name_line1":"CFP Arizona LLC","primary_activities":"Governmental rental real estate in Phoenix, AZ","total_income":0,"end_of_year_assets":0,"legal_domicile_state":"AZ","direct_controlling_business_name_line1":"Community Facilty Partners","address_line1":"18338 Minnetonka Blvd Suite A","city":"Deephaven","state":"MN","zip":"55391","name":"CFP Arizona LLC","address":"18338 Minnetonka Blvd Suite A, Deephaven, MN, 55391"}]},"source_xml":"201323189349300957_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Helping to bring public projects and communities to life.","primary_activities":"Community facility partners (cfp) is a non-profit, tax-exempt organization created to partner with government and other tax-exempt groups to make the development, funding and operation of public and community facilities easier and more successful. The corporation is the sole member of cfp vadnais heights, llc, cfp michigan, llc, cfp michigan ii, llc, cfp taylor governmental center llc and cfp carmel, indiana energy center, llc.subject to the foregoing, the specific purposes of the corporation include, but are not limited to, the acquisition, construction, development, ownership (either by itself or as the single member of limited liability companies), improvement, operation, management, lease, sale, conveyance, mortgage, encumbrance, financing, and refinancing of multi-purpose sports facilities, educational facilities, administrative facilities, and community public facilities to be used by and for the benefit of governmental entities, schools and school districts, colleges and universities, and other organizations that qualify as tax-exempt organizations under section 501(c)(3) of the code. The corporation is not organized for profit and shall not be operated for profit.cfp vadnais heights, llc was formed for the purpose of constructing and owning a sports facility in vadnais heights, mn. The facility consists of two indoor sheets of ice and a domed field area of approximately 100,000 square feet to be used for various sports. The company has entered into a lease agreement with the city of vadnais heights for rental of the facility. The facility was placed in service in november, 2010.cfp michigan, llc owns governmental rental real estate in bay city, michigan consisting of appoximately 4.8 acres of land and an office/administrative building consisting of approximately 25,000 square feet of leaseable governmental office space. The company has entered into a lease agreement with the state of michigan department of management and budget for rental of the facility.cfp michigan ii, llc owns governmental rental real estate in detriot, michigan consisting of approximately 3.15 acres of land, an office/administrative building consisting of approximately 38,239 square feet of leasable governmental office space, and additional parcels of land to provide parking. The company has entered into a lease agreement with the state of michigan department of management and budget for rental of the facility.cfp carmel, indiana energy center, llc was formed for the purpose of acquiring and improving real estate and facilities in carmel, indiana and selling the real estate and facilities to the city of carmel redevelopment district under an installment purchase agreement. The facilities consist of the energy center, a central facility in the city of carmel (city), and certain equipment, piping and tunnels at which heated and chilled water and other utilities are received, processed and distributed to and/or through certain municipal and community facilities within the city and to finance a portion of the costs of the city's performing arts center which will consist of several buildings including a 1600-seat palladium concert hall.cfp taylor governmental center, llc (company) owns governmental rental real estate in taylor, michigan consisting of approximately 4.315 acres of land and a recently renovated and expanded office/administrative building consisting of approximately 31,959 square feet of leasable governmental office space.cfp arizona, llc was formed for the purpose of making distributions to organizations that so qualify and for the purpose of aiding governmental entities, and further including, but not limited to, the purpose of financing, refinancing, mortgaging, acquiring, constructing, equipping, leasing, and selling certain correctional, court, judicial, and related facilities, or other governmental facilities located in the state of arizona, to be used by and for the benefit of governmental entities and the public. The limited liability company shall, accordingly, have only such powers as are necessary, convenient, or incidental to the carrying out of its stated purposes.","year":2011,"name":"COMMUNITY FACILITY PARTNERS","phone":"9524731103","website":"WWW.CF-PARTNERS.ORG","type":"990","principal_officer":"TOM ANDERSON","year_formation":2006,"state_legal_domicile":"MN","total_volunteers":0,"tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"18336 MINNETONKA BLVD STE C, DEEPHAVEN, MN, 55391, USA","city":"DEEPHAVEN","state":"MN","country":"USA","zip_code":"55391"},"Governance":{"501c3 determination":true,"Number of voting members":3,"Number of independent voting members":3,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":4066106,"Contributions":{"value":0},"Program revenue":{"value":4062745,"Total revenue":{"value":3976697,"VARIOUS":3976697},"Total other revenue":86048,"Unrelated business revenue":0},"Investment income":{"value":3361,"Investment income total":3361},"Other revenues":{"value":0}},"Expenses":{"value":4252714,"Grant expense":{"value":70000,"Grants to domestic orgs":70000},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":48000,"Current officers":48000},"Other expenses":{"value":4134714,"Management services":10500,"Legal":335768,"Accounting":63350,"Other services":18047,"Advertising":3762,"Office expenses":776,"Occupancy":130228,"Interest":3437393,"Depreciation and depletion":74871,"Insurance":16627,"Itemized Expenses":41800,"All other expenses":1592}},"Assets":{"value":60945618,"Non-interest bearing cash":0,"Savings and temp cash investments":174569,"Accounts receivable":614217,"Other net note and loans":14668722,"Prepaid expenses deferred charges":1186,"Investments other":5447388,"Investments program related":37950219,"Other assets":2089317},"Liabilities":{"value":66028878,"Accounts payable, accrued":2060341,"Tax exempt bond liabilities":62455269,"Secured mortgages and notes payable":1277000,"Unsecured notes loans payable":236268},"Fund balance":{"value":-5083260},"Form990Details":{"program_service_accomplishments":[{"description":"COMMUNITY FACILITY PARTNERS (CFP) IS A NON-PROFIT, TAX-EXEMPT ORGANIZATION CREATED TO PARTNER WITH GOVERNMENT AND OTHER TAX-EXEMPT GROUPS TO MAKE THE DEVELOPMENT, FUNDING AND OPERATION OF PUBLIC AND COMMUNITY FACILITIES EASIER AND MORE SUCCESSFUL. THE CORPORATION IS THE SOLE MEMBER OF CFP VADNAIS HEIGHTS, LLC, CFP MICHIGAN, LLC, CFP MICHIGAN II, LLC, CFP TAYLOR GOVERNMENTAL CENTER LLC AND CFP CARMEL, INDIANA ENERGY CENTER, LLC.SUBJECT TO THE FOREGOING, THE SPECIFIC PURPOSES OF THE CORPORATION INCLUDE, BUT ARE NOT LIMITED TO, THE ACQUISITION, CONSTRUCTION, DEVELOPMENT, OWNERSHIP (EITHER BY ITSELF OR AS THE SINGLE MEMBER OF LIMITED LIABILITY COMPANIES), IMPROVEMENT, OPERATION, MANAGEMENT, LEASE, SALE, CONVEYANCE, MORTGAGE, ENCUMBRANCE, FINANCING, AND REFINANCING OF MULTI-PURPOSE SPORTS FACILITIES, EDUCATIONAL FACILITIES, ADMINISTRATIVE FACILITIES, AND COMMUNITY PUBLIC FACILITIES TO BE USED BY AND FOR THE BENEFIT OF GOVERNMENTAL ENTITIES, SCHOOLS AND SCHOOL DISTRICTS, COLLEGES AND UNIVERSITIES, AND OTHER ORGANIZATIONS THAT QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE CODE. THE CORPORATION IS NOT ORGANIZED FOR PROFIT AND SHALL NOT BE OPERATED FOR PROFIT.CFP VADNAIS HEIGHTS, LLC WAS FORMED FOR THE PURPOSE OF CONSTRUCTING AND OWNING A SPORTS FACILITY IN VADNAIS HEIGHTS, MN. THE FACILITY CONSISTS OF TWO INDOOR SHEETS OF ICE AND A DOMED FIELD AREA OF APPROXIMATELY 100,000 SQUARE FEET TO BE USED FOR VARIOUS SPORTS. THE COMPANY HAS ENTERED INTO A LEASE AGREEMENT WITH THE CITY OF VADNAIS HEIGHTS FOR RENTAL OF THE FACILITY. THE FACILITY WAS PLACED IN SERVICE IN NOVEMBER, 2010.CFP MICHIGAN, LLC OWNS GOVERNMENTAL RENTAL REAL ESTATE IN BAY CITY, MICHIGAN CONSISTING OF APPOXIMATELY 4.8 ACRES OF LAND AND AN OFFICE/ADMINISTRATIVE BUILDING CONSISTING OF APPROXIMATELY 25,000 SQUARE FEET OF LEASEABLE GOVERNMENTAL OFFICE SPACE. THE COMPANY HAS ENTERED INTO A LEASE AGREEMENT WITH THE STATE OF MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET FOR RENTAL OF THE FACILITY.CFP MICHIGAN II, LLC OWNS GOVERNMENTAL RENTAL REAL ESTATE IN DETRIOT, MICHIGAN CONSISTING OF APPROXIMATELY 3.15 ACRES OF LAND, AN OFFICE/ADMINISTRATIVE BUILDING CONSISTING OF APPROXIMATELY 38,239 SQUARE FEET OF LEASABLE GOVERNMENTAL OFFICE SPACE, AND ADDITIONAL PARCELS OF LAND TO PROVIDE PARKING. THE COMPANY HAS ENTERED INTO A LEASE AGREEMENT WITH THE STATE OF MICHIGAN DEPARTMENT OF MANAGEMENT AND BUDGET FOR RENTAL OF THE FACILITY.CFP CARMEL, INDIANA ENERGY CENTER, LLC WAS FORMED FOR THE PURPOSE OF ACQUIRING AND IMPROVING REAL ESTATE AND FACILITIES IN CARMEL, INDIANA AND SELLING THE REAL ESTATE AND FACILITIES TO THE CITY OF CARMEL REDEVELOPMENT DISTRICT UNDER AN INSTALLMENT PURCHASE AGREEMENT. THE FACILITIES CONSIST OF THE ENERGY CENTER, A CENTRAL FACILITY IN THE CITY OF CARMEL (CITY), AND CERTAIN EQUIPMENT, PIPING AND TUNNELS AT WHICH HEATED AND CHILLED WATER AND OTHER UTILITIES ARE RECEIVED, PROCESSED AND DISTRIBUTED TO AND/OR THROUGH CERTAIN MUNICIPAL AND COMMUNITY FACILITIES WITHIN THE CITY AND TO FINANCE A PORTION OF THE COSTS OF THE CITY'S PERFORMING ARTS CENTER WHICH WILL CONSIST OF SEVERAL BUILDINGS INCLUDING A 1600-SEAT PALLADIUM CONCERT HALL.CFP TAYLOR GOVERNMENTAL CENTER, LLC (COMPANY) OWNS GOVERNMENTAL RENTAL REAL ESTATE IN TAYLOR, MICHIGAN CONSISTING OF APPROXIMATELY 4.315 ACRES OF LAND AND A RECENTLY RENOVATED AND EXPANDED OFFICE/ADMINISTRATIVE BUILDING CONSISTING OF APPROXIMATELY 31,959 SQUARE FEET OF LEASABLE GOVERNMENTAL OFFICE SPACE.CFP ARIZONA, LLC WAS FORMED FOR THE PURPOSE OF MAKING DISTRIBUTIONS TO ORGANIZATIONS THAT SO QUALIFY AND FOR THE PURPOSE OF AIDING GOVERNMENTAL ENTITIES, AND FURTHER INCLUDING, BUT NOT LIMITED TO, THE PURPOSE OF FINANCING, REFINANCING, MORTGAGING, ACQUIRING, CONSTRUCTING, EQUIPPING, LEASING, AND SELLING CERTAIN CORRECTIONAL, COURT, JUDICIAL, AND RELATED FACILITIES, OR OTHER GOVERNMENTAL FACILITIES LOCATED IN THE STATE OF ARIZONA, TO BE USED BY AND FOR THE BENEFIT OF GOVERNMENTAL ENTITIES AND THE PUBLIC. THE LIMITED LIABILITY COMPANY SHALL, ACCORDINGLY, HAVE ONLY SUCH POWERS AS ARE NECESSARY, CONVENIENT, OR INCIDENTAL TO THE CARRYING OUT OF ITS STATED PURPOSES.","expense":3805596,"grants":70000,"revenue":4062745}],"program_service_revenue_detail":[{"business_code":"531390","description":"CAPITAL LEASE REVENUE","total_revenue":2829124,"related_or_exempt_function_income":2829124},{"business_code":"531390","description":"INSTALLMENT INTEREST","total_revenue":1025953,"related_or_exempt_function_income":1025953},{"business_code":"531390","description":"TENANT REIMBURSEMENTS","total_revenue":88780,"related_or_exempt_function_income":88780},{"business_code":"531390","description":"TIF REIMBURSEMENTS","total_revenue":19178,"related_or_exempt_function_income":19178},{"business_code":"531390","description":"OTHER PROGRAM 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ANDERSON","address_line1":"18336 MINNETONKA BLVD STE C","city":"DEEPHAVEN","state":"MN","zip":"55391"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_both":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":true,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"BRAD STEDMAN CPA","phone":"7013563101","address_line1":"1921 6TH ST E","city":"WEST FARGO","state":"ND","zip":"58078"},"contractor_compensation":[{"business_name_line1":"BEST & FLANAGAN LLP","compensation":279838,"services_description":"LEGAL SERVICES","address_line1":"225 SOUTH SIXTH STREET SUITE 4000","city":"MINNEAPOLIS","state":"MN","zip":"554024690","name":"BEST & FLANAGAN LLP","address":"225 SOUTH SIXTH STREET SUITE 4000, MINNEAPOLIS, MN, 554024690"}],"officers_directors_key_employees":[{"title":"CHAIRPERSON","average_hours_per_week":6.0,"reportable_comp_from_org":16000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TREASURER","average_hours_per_week":6.0,"reportable_comp_from_org":16000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":6.0,"reportable_comp_from_org":16000,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_509":{"first_five_years":true,"public_support_total":333296},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":4062745,"current_year_minus1":811003,"current_year_minus3":6000,"total":4879748},"amounts_from_substantial_contributors":{"current_year":3839440,"current_year_minus1":707012,"total":4546452},"amounts_received_from_disqualified_persons":{"total":0},"gross_investment_income_509":{"current_year":3361,"current_year_minus1":14050,"total":17411},"investment_income_and_ubti":{"current_year":3361,"current_year_minus1":14050,"total":17411},"total_509":{"current_year":4062745,"current_year_minus1":811003,"current_year_minus3":6000,"total":4879748},"total_support_total":{"current_year":4066106,"current_year_minus1":825053,"current_year_minus3":6000,"total":4897159},"support_from_dqps":{"current_year":3839440,"current_year_minus1":707012,"total":4546452}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"total_book_value":0},"securities":{"other_securities":[{"description":"TRUST ACCOUNTS","book_value":5447388,"method_of_valuation":"C"}],"total_book_value":5447388},"program_related_investments":{"investments":[{"description":"NET INVESTMENT IN LEASES","book_value":37950219,"method_of_valuation":"C"}],"total_book_value":37950219},"net_assets_reconciliation":{"total_revenue":4066106,"total_expenses":4252714,"excess_or_deficit_for_year":-186608,"excess_or_deficit_per_financial_statements":-186608},"revenue_reconciliation":{"total_revenue_audited_financial_statements":4066106,"revenue_not_reported":0,"revenue_subtotal":4066106,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":4066106},"expense_reconciliation":{"total_expenses_audited_financial_statements":4252714,"expenses_not_reported":0,"expenses_subtotal":4252714,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":4252714},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","form_and_line_reference":"PART X:","explanation":"IN ACCORDANCE WITH FASB ASC 740-10 (FORMERLY FINANCIAL INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES), THE COMPANY UNDERGOES AN ANNUAL ANALYSIS OF ITS VARIOUS TAX POSITIONS, ASSESSING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UPON EXAMINATION WITH RELEVANT TAX AUTHORITIES, AS DEFINED BY FASB ASC 740-10. AT DECEMBER 31, 2011 AND 2010, THE UNRECOGNIZED TAX BENEFIT ACCRUAL WAS ZERO. ANY INTEREST OR PENALTIES ASSESSED TO THE COMPANY ARE RECORDED IN OPERATING EXPENSES. FOR THE YEAR ENDED DECEMBER 31, 2011 AND 2010, THERE WERE NO INTEREST OR PENALTIES RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. FEDERAL AND STATE RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES UP TO APPROXIMATELY THREE AND ONE-HALF YEARS AFTER THE FILING DATE. ALL RETURNS FILED BY THE CORPORATION ARE STILL OPEN FOR EXAMINATION OR AUDIT."}]},"ScheduleI":{"grant_records_maintained":true,"reported_domestic_org_grants":70000,"reported_domestic_org_grants_program_services":70000,"total_other_organizations":1,"grants":[{"ein":386006926,"irc_section":"GOVERNMENT","noncash":70000,"purpose":"FOR USE AS PARKLAND BY THE PUBLIC AND TENANTS OF THE PROJECT","noncash_description":"LAND","valuation_method":"APPRAISAL","address_line1":"23555 GODDARD RD","city":"TAYLOR","state":"MI","zip":"48180","name":"CITY OF TAYLOR MI","address":"23555 GODDARD RD, TAYLOR, MI, 48180"}],"total_domestic_grants":70000,"total_domestic_program_services":70000,"detail_org_grants_total":70000,"detail_domestic_grants_total":70000,"supplemental_information":[{"identifier":"PROCEDURE FOR MONITORING GRANTS IN THE U.S.:","form_and_line_reference":"PART I, LINE 2:","explanation":"SCHEDULE I, PART I, LINE 2: DURING 2011, THE COMPANY ACQUIRED THE PROJECT AND APPROXIMATELY 4 ACRES OF ADJACENT LAND. THIS ADJACENT LAND TOTALING $70,000 WAS DONATED TO TAYLOR, MICHIGAN FOR USE AS PARKLAND BY THE PUBLIC AND TENANTS OF THE PROJECT."}],"grant_monitoring":{"claims_monitoring_procedures":true,"requires_financial_reports":false,"requires_narrative_reports":false,"conducts_site_visits":false,"conducts_field_audits":false,"requires_grant_agreements":false,"may_suspend_future_funding":false,"may_require_repayment":false,"monitoring_description":"SCHEDULE I, PART I, LINE 2: DURING 2011, THE COMPANY ACQUIRED THE PROJECT AND APPROXIMATELY 4 ACRES OF ADJACENT LAND. THIS ADJACENT LAND TOTALING $70,000 WAS DONATED TO TAYLOR, MICHIGAN FOR USE AS PARKLAND BY THE PUBLIC AND TENANTS OF THE PROJECT.","form_and_line_reference":"PART I, LINE 2:"}},"ScheduleK":{"bond_issues":[{"issuer_ein":[521417332,521417332],"business_name_line1":["MICHIGAN STRATEGIC FUND","MICHIGAN STRATEGIC FUND"],"cusip_number":["594714AB3","594714AG2"],"date_issued":["2010-05-19T00:00:00","2011-09-01T00:00:00"],"issue_price":[6040000,6555000],"purpose":["PURCHASE OF PROJECT","PURCHASE OF PROJECT"],"defeased":[false,false],"on_behalf_of_issuer":[false,false],"pool_financing":[false,false],"name":"['MICHIGAN STRATEGIC FUND', 'MICHIGAN STRATEGIC FUND']"},{"issuer_ein":521417332,"business_name_line1":"MICHIGAN STRATEGIC FUND","cusip_number":"594714AE7","date_issued":"2010-09-10T00:00:00","issue_price":8705000,"purpose":"PURCHASE OF PROJECT","defeased":false,"on_behalf_of_issuer":false,"pool_financing":false,"name":"MICHIGAN STRATEGIC 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CFP Vadnais Heights, LLC was formed for the purpose of constructing and owning a sports facility in Vadnais Heights, MN. The facility consists of two indoor sheets of ice and a domed field area of approximately 100,000 square feet to be used for various sports. The company has entered into a lease agreement with the City of Vadnais Heights for rental of the facility. The facility was placed in service in November, 2010.CFP Michigan, LLC owns governmental rental real estate in Bay City, Michigan consisting of approximately 4.8 acres of land and an office/administrative building consisting of approximately 25,000 square feet of leasable governmental office space. The company has entered into a lease agreement with the State of Michigan Department of Management and Budget for rental of the facility. CFP Michigan II, LLC owns governmental rental real estate in Detroit, Michigan consisting of approximately 3.15 acres of land, an office/administrative building consisting of approximately 38,239 square feet of leasable governmental office space, and additional parcels of land to provide parking. The company has entered into a lease agreement with the State of Michigan Department of Management and Budget for rental of the facility.CFP Carmel, Indiana Energy Center, LLC was formed for the purpose of acquiring and improving real estate and facilities in Carmel, Indiana and selling the real estate and facilities to the City of Carmel Redevelopment District under an installment purchase agreement. The facilities consist of the Energy Center, a central facility in the City of Carmel (City), and certain equipment, piping and tunnels at which heated and chilled water and other utilities are received, processed and distributed to and/or through certain municipal and community facilities within the city and to finance a portion of the costs of the city's performing arts center which will consist of several buildings including a 1600-seat palladium concert hall. CFP Taylor Governmental Center, LLC (Company) owns governmental rental real estate in Taylor, Michigan consisting of approximately 4.315 acres of land a a recently renovated and expanded office/administrative building consisting of approximately 31,959 square feet of leasable governmental office space. CFP Arizona, LLC was formed for the purpose of making distributions to organizations that so qualify and for the purpose of aiding governmental entities, and further including, but not limited to, the purpose of financing, refinancing, mortgaging, acquiring, constructing, equipping, leasing, and selling certain correctional, court, judicial, and related facilities, or other governmental facilities located in the State of Arizona, to be used by and for the benefit of governmental entities and the public. 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The corporation is the sole member of CFP Vadnais Heights, LLC, CFP Michigan, LLC, CFP Michigan II, LLC, CFP Taylor Governmental Center LLC and CFP Carmel, Indiana Energy Center, LLC.Subject to the foregoing, the specific purposes of the corporation include, but are not limited to, the acquisition, construction, development, ownership (either by itself or as the single member of limited liability companies), improvement, operation, management, lease, sale, conveyance, mortgage, encumbrance, financing, and refinancing of multi-purpose sports facilities, educational facilities, administrative facilities, and community public facilities to be used by and for the benefit of governmental entities, schools and school districts, colleges and universities, and other organizations that qualify as tax-exempt organizations under Section 501(c)(3) of the code. The corporation is not organized for profit and shall not be operated for profit. CFP Vadnais Heights, LLC was formed for the purpose of constructing and owning a sports facility in Vadnais Heights, MN. The facility consists of two indoor sheets of ice and a domed field area of approximately 100,000 square feet to be used for various sports. The company has entered into a lease agreement with the City of Vadnais Heights for rental of the facility. The facility was placed in service in November, 2010.CFP Michigan, LLC owns governmental rental real estate in Bay City, Michigan consisting of approximately 4.8 acres of land and an office/administrative building consisting of approximately 25,000 square feet of leasable governmental office space. The company has entered into a lease agreement with the State of Michigan Department of Management and Budget for rental of the facility. CFP Michigan II, LLC owns governmental rental real estate in Detroit, Michigan consisting of approximately 3.15 acres of land, an office/administrative building consisting of approximately 38,239 square feet of leasable governmental office space, and additional parcels of land to provide parking. The company has entered into a lease agreement with the State of Michigan Department of Management and Budget for rental of the facility.CFP Carmel, Indiana Energy Center, LLC was formed for the purpose of acquiring and improving real estate and facilities in Carmel, Indiana and selling the real estate and facilities to the City of Carmel Redevelopment District under an installment purchase agreement. The facilities consist of the Energy Center, a central facility in the City of Carmel (City), and certain equipment, piping and tunnels at which heated and chilled water and other utilities are received, processed and distributed to and/or through certain municipal and community facilities within the city and to finance a portion of the costs of the city's performing arts center which will consist of several buildings including a 1600-seat palladium concert hall. CFP Taylor Governmental Center, LLC (Company) owns governmental rental real estate in Taylor, Michigan consisting of approximately 4.315 acres of land a a recently renovated and expanded office/administrative building consisting of approximately 31,959 square feet of leasable governmental office space. CFP Arizona, LLC was formed for the purpose of making distributions to organizations that so qualify and for the purpose of aiding governmental entities, and further including, but not limited to, the purpose of financing, refinancing, mortgaging, acquiring, constructing, equipping, leasing, and selling certain correctional, court, judicial, and related facilities, or other governmental facilities located in the State of Arizona, to be used by and for the benefit of governmental entities and the public. 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The Corporation is organized as a Minnesota non-profit corporation and a tax-exempt charitable organization under section 501(c)(3) of the Internal Revenue Code. Therefore, these statements do not include any provision for corporate income taxes. In accordance with FASB ASC 740-10 (formerly Financial Interpretation No. 48, Accounting for Uncertainty in Income Taxes), the Corporation undergoes an annual analysis of its various tax positions, assessing the likelihood of those positions being upheld upon examination with relevant tax authorities, as defined by FASB ASC 740-10. At December 31, 2012 and 2011, the unrecognized tax benefit accrual was zero. Any interest or penalties assessed to the Corporation are recorded in operating expenses. For the year ended December 31, 2012 and 2011, there were no interest or penalties recorded in the accompanying financial statements. Federal and state returns are generally subject to examination by federal and state taxing authorities up to approximately three and one-half years after the filing date. 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