2023-03-08T16:33:33-05:00 2022-06-30 870343246 SQUIRE & COMPANY PC 1329 SOUTH 800 EAST OREM UT 840977737 990 2021-07-01 760817459 SPECTRUM ACADEMY SPEC 8019360318 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 BRAD NELSON EXEC DIR - FINANCE 8019360318 2023-02-24 true BRAD NELSON 999009999 M PAUL WINWARD CPA P00290039 8012256900 2023-03-08 2021 2023-04-26 12:10:37Z BRAD NELSON 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 29789172 false X WWW.SPECTRUMCHARTER.ORG X 2005 UT TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES. 8 8 851 150 0 27022541 29425260 177059 214424 29340 19489 97925 69852 27326865 29729025 0 0 21077562 23235649 0 0 7418504 5530981 28496066 28766630 -1169201 962395 39731636 38407104 36452007 34165080 3279629 4242024 TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES. false false 24097521 173015 OPERATION OF ONE PUBLIC CHARTER SCHOOL FOR STUDENTS FROM KINDERGARTEN TO TWELFTH GRADE. 61089 39985 OPERATION OF A DAY CARE AND PRESCHOOL SERVICES. 789084 1424 OPERATION OF A FOOD SERVICES PROGRAM FOR THE CONVENIENCE OF THE STUDENTS AND FACULTY. 24947694 true true false false false false false false false false true false false false true false true false true false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false true 4 0 851 true false false false false false false false false false false false false X 8 8 false false false false false false false true true false false false true true true true true true true false X BRAD NELSON 8019360318 575 CUTLER DRIVE NORTH SALT LAKE UT 84054 JAMIE CHRISTENSEN EXEC DIR - A 40.00 X 156416 0 8866 BRAD NELSON EXEC DIR - F 40.00 X 147351 0 7146 CHASE AMES BOARD MEMBER 1.00 X 0 0 0 LARRY BETHERS BOARD MEMBER 1.00 X 0 0 0 BILL COX BOARD MEMBER 1.00 X 0 0 0 MARNEY DEVROOM BOARD MEMBER 1.00 X 0 0 0 MARCY JOHNSON SECRETARY 1.00 X 0 0 0 JENNIFER LEE BOARD MEMBER 1.00 X 0 0 0 AMY LOERTSCHER PRESIDENT 1.00 X 0 0 0 CHRIS NORLEM BOARD MEMBER 1.00 X 0 0 0 303767 16012 4 false true false 29364620 60640 29425260 STUDENT ACTIVITIES AND FEES 173015 173015 DAY CARE FEES 39985 39985 LUNCH PROGRAM FEES 1424 1424 214424 24568 24568 5079 -5079 -5079 -5079 93204 55068 38136 38136 OTHER REVENUE 31716 31716 31716 29729025 241061 62704 557047 557047 18948389 17093201 1855188 520301 520301 1821534 1326019 495515 1388378 1388378 47020 47020 438540 211924 226616 16576 16576 26220 26220 558976 416042 142934 599167 575691 23476 27478 27478 162417 162417 967968 839684 128284 910266 861134 49132 41922 41922 SUPPLIES & MATERIALS 709078 415354 293724 FOOD 338841 338841 REPAIRS & MAINTENANCE 323304 323304 TEXTBOOKS & EQUIPMENT 234591 234591 128617 128617 28766630 24947694 3818936 0 3176431 2688342 6767528 5103314 137010 602849 3465 1000 52531 37916 34848165 4874482 29594671 29973683 39731636 38407104 4938523 3118036 27510000 27000000 112682 294418 3890802 3752626 36452007 34165080 X 3279629 4242024 3279629 4242024 39731636 38407104 X 962395 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3120603 3120603 30457746 4369857 26087889 409646 150436 259210 860170 354189 505981 29973683 BOND PREMIUMS, NET 3752626 3752626 29778259 49234 49234 29729025 29729025 28815864 49234 49234 28766630 28766630 SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EVENT EXPENSE 44,156 LOSS ON DISPOSAL 5,078 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT EXPENSE 44,156 LOSS ON DISPOSAL 5,078 true true false true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THIS ORGANIZATION IS EXCUSED FROM FORMAL COMPLIANCE WITH REV. PROC. 75-50 AS LONG AS THE SCHOOL'S CHARTER AGREEMENT WITH THE STATE OF UTAH REMAINS IN EFFECT. SCHEDULE E, LINE 6 THE ORGANIZATION RECEIVES STATE AND FEDERAL GRANTS TO OPERATE. FUNDRAISERS 93204 93204 55068 93204 93204 55068 55068 38136 X X false false false false false false false false false JAMIE CHRISTENSEN EXEC DIR - ACADEMICS 156416 4273 4593 165282 BRAD NELSON EXEC DIR - FINANCE 147351 7121 25 154497 A UTAH CHARTER SCHOOL FINANCE AUTHORI 261275269 91754TE90 2020-10-01 27910000 FINANCE CONSTRUCTION OF FACILITIES, RETIRE A NOTE PAYABLE, AND ADVANCE REFUND SERIES 2015 BONDS. false false false A 24066701 31464728 1638600 588925 5170503 true true true true A false false false false false false false A false false false false false false false false false A false PURPOSE OF ISSUE DESCRIPTION UTAH CHARTER SCHOOL FINANCE AUTHORIT FINANCE CONSTRUCTION OF FACILITIES, RETIRE A NOTE PAYABLE, AND ADVANCE REFUND SERIES 2015 BONDS. FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT REVIEWS, BUT BOARD DOESN'T REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT AND THE BOARD REGULARLY MONITOR AND ENFORCE THE SCHOOL'S CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD ANNUALLY REVIEWS AND APPROVES PAY RATES AND PAY SCALES. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD ANNUALLY REVIEWS AND APPROVES PAY RATES AND PAY SCALES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FORM 990 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 FUNDRAISING EVENT EXPENSE 44,156 LOSS ON DISPOSAL 5,078 FUNDRAISING EVENT EXPENSE -44,156 LOSS ON DISPOSAL -5,078