2021-12-22T14:13:27-06:00 2021-06-30 870343246 SQUIRE & COMPANY PC 1329 SOUTH 800 EAST OREM UT 840977737 990 2020-07-01 760817459 SPECTRUM ACADEMY SPEC 8019360318 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 BRAD NELSON EXECUTIVE DIRECTOR 8019360318 2021-12-17 true BRAD NELSON 999009999 M PAUL WINWARD CPA P00290039 8012256900 2021-12-22 2020 2022-09-23 18:48:47Z BRAD NELSON 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 27348918 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. 7 7 666 150 0 23246627 27022541 245001 177059 71309 29340 36662 97925 23599599 27326865 0 0 18679415 21077562 0 38618 4730083 7418504 23409498 28496066 190101 -1169201 32601271 39731636 27870210 36452007 4731061 3279629 TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES. false false 22343014 150419 OPERATION OF ONE PUBLIC CHARTER SCHOOL FOR STUDENTS FROM KINDERGARTEN TO TWELFTH GRADE. 532127 7186 OPERATION OF A DAY CARE AND PRESCHOOL SERVICES. 27126 19454 OPERATION OF A FOOD SERVICES PROGRAM FOR THE CONVENIENCE OF THE STUDENTS AND FACULTY. 22902267 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 false true false false false false false false false false false false false false false false false false false false false true 11 0 666 true false false false false false false false false false false false false X 7 7 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 BRAD NELSON EXECUTIVE DI 40.00 X 134485 0 12217 JAMIE CHRISTENSEN EXECUTIVE DI 40.00 X 134330 0 9500 CHRISTINA GUEVERA REGIONAL DIR 40.00 X 112063 0 5158 LARRY BETHERS BOARD MEMBER 1.00 X 0 0 0 DENNIS BULLARD 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 AMY LOERTSCHER TREASURER 1.00 X 0 0 0 JASON STEENBLIK PRESIDENT 1.00 X 0 0 0 NICK WRIGHT VICE PRESIDE 1.00 X 0 0 0 380878 26875 3 false false false 26961145 61396 27022541 STUDENT ACTIVITIES AND FEES 150419 150419 DAY CARE FEES 19454 19454 LUNCH PROGRAM FEES 7186 7186 177059 34393 34393 5053 -5053 -5053 -5053 29680 17000 12680 12680 OTHER REVENUE 85245 85245 85245 27326865 257251 47073 380878 380878 17402367 14898834 2503491 42 325981 325981 1550711 1300443 249401 867 1417625 1417625 46716 46716 2449945 724096 1725849 5208 5123 85 22746 22746 460160 346745 113415 444207 420892 23154 161 13420 13420 124067 124067 1146497 921612 223332 1553 784532 630647 152823 1062 62704 62704 TEXTBOOKS & EQUIPMENT 636237 381742 254495 SUPPLIES & MATERIALS 438978 317913 86217 34848 REPAIRS & MAINTENANCE 420284 243996 176288 FOOD 306223 306223 56580 56580 28496066 22902267 5555181 38618 2513902 3176431 3016199 6767528 57309 137010 2965 3465 21153 52531 33803635 4208964 26707512 29594671 282231 32601271 39731636 1879460 4938523 17340000 27510000 8216846 112682 433904 3890802 27870210 36452007 X 4731061 3279629 4731061 3279629 32601271 39731636 X -1169201 -282231 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6747269 6747269 26048101 3600829 22447272 413629 124929 288700 594636 483206 111430 29594671 BOND PREMIUMS, NET 3890802 3890802 27348918 22053 22053 27326865 27326865 28518119 22053 22053 28496066 28496066 SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EVENT EXPENSE 17,000 LOSS ON DISPOSAL 5,053 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT EXPENSE 17,000 LOSS ON DISPOSAL 5,053 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. FUN RUN 29680 29680 17000 29680 29680 17000 17000 12680 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 16040445 31464728 1638600 588925 8026256 5170503 true false false 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 REMOVAL OF UNAMORTIZED BOND ISSUANCE COSTS.