SPECTRUM HIGH SCHOOL: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: SPECTRUM HIGH SCHOOL (EIN 37-1518372)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-04-29
IRS object ID: 201931199349300858
Schema version: 2017v2.3
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule G
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-04-29T09:18:42-05:00	ReturnTs
Tax Period End	2018-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411431613	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BERGANKDV LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3800 AMERICAN BLVD WEST SUITE 1000	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	554314420	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	371518372	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM HIGH SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPEC	BusinessNameControlTxt
Phone	7632418703	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	17796 INDUSTRIAL CIRCLE NW	AddressLine1Txt
City	ELK RIVER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55330	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAN DEBRUYN	PersonNm
Person Title	EXECTUTIVE DIRECTOR	PersonTitleTxt
Phone	7632418703	PhoneNum
Signature	2019-04-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	THERESA GOETTE	PreparerPersonNm
PTIN	P01062926	PTIN
Phone	9525636800	PhoneNum
Preparation	2019-04-02	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	70.97.219.241	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-04-02	IPDt
IP Tm	14:05:37	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	8D0891DDB8A84CCBC29BD8AFE3F9BE1C21CA493F	AtSubmissionCreationDeviceId
At Submission Filing Device Id	26FD29C46CA03EE3A513A87DB0D8118177507035	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DAVE LUCAS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	17796 INDUSTRIAL CIRCLE NW	AddressLine1Txt
City	ELK RIVER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55330	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,323,546	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SPECTRUMHIGHSCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2005	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	PUBLIC CHARTER SCHOOL GRADES 6-12	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	184	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,723,716	PYContributionsGrantsAmt
CY Contributions Grants	$7,842,815	CYContributionsGrantsAmt
PY Program Service Revenue	$410,987	PYProgramServiceRevenueAmt
CY Program Service Revenue	$388,269	CYProgramServiceRevenueAmt
PY Investment Income	$4,084	PYInvestmentIncomeAmt
CY Investment Income	$4,069	CYInvestmentIncomeAmt
PY Other Revenue	$91,263	PYOtherRevenueAmt
CY Other Revenue	$78,746	CYOtherRevenueAmt
PY Total Revenue	$8,230,050	PYTotalRevenueAmt
CY Total Revenue	$8,313,899	CYTotalRevenueAmt
PY Grants And Similar Paid	$8,100	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$500	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,637,043	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,467,200	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,200	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,735,257	PYOtherExpensesAmt
CY Other Expenses	$3,099,650	CYOtherExpensesAmt
PY Total Expenses	$9,380,400	PYTotalExpensesAmt
CY Total Expenses	$9,567,350	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,150,350	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$1,253,451	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,957,311	TotalAssetsBOYAmt
Total Assets EOY	$9,927,398	TotalAssetsEOYAmt
Total Liabilities BOY	$12,710,337	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$12,933,875	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,753,026	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$3,006,477	NetAssetsOrFundBalancesEOYAmt
Mission	THE MISSION OF SPECTRUM HIGH SCHOOL AND SPECTRUM MIDDLE SCHOOL IS TO ENCOURAGE STUDENTS IN ATTAINING THEIR MAXIMUM POTENTIAL THROUGH A 3-DIMENSIONAL STRATEGY EMPHASIZING COLLEGE PREPARATORY CURRICULUM, A TECHNOLOGY INTEGRATED ENVIRONMENT, AND COMMUNITY-BASED OUTREACH.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$8,029,435	ExpenseAmt
Grant	$500	GrantAmt
Revenue	$395,312	RevenueAmt
Desc	IN ORDER TO SUPPORT SPECTRUM HIGH SCHOOL'S VISION, TO FOSTER ACADEMIC STANDARDS IN A SMALL SCHOOL SETTING, SPECTRUM HIGH SCHOOL SERVED APPROXIMATELY 674 STUDENTS IN GRADES 6-12.	Desc
Total Program Service Expenses	$8,029,435	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	22	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	184	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (1)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BERGANKDV	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6514632233	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	22488 CHIPPENDALE AVE	AddressLine1Txt
City	FARMINGTON	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55024	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAVE LUCAS
BOARD CHAIR	10.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
TOM SAGSTETTER
VICE CHAIR	5.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
KATHY REED
TREASURER	5.00		Yes (X)	Yes (X)	$0	$0	$0
JESSICA KEMNITZ
SECRETARY	45.00		Yes (X)	Yes (X)	$45,984	$0	$9,612
ROB BERGFALK
BOARD MEMBER	5.00		Yes (X)		$0	$0	$0
PAULA BERNARD
BOARD MEMBER	5.00		Yes (X)		$0	$0	$0
SCOTT GANGL
BOARD MEMBER	45.00	5.00	Yes (X)		$35,502	$0	$8,604
DAN DEBRUYN
EXECUTIVE DIRECTOR	40.00			Yes (X)	$108,600	$0	$15,099

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$190,086	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$33,315	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
NORTHSTAR BUS LINES LLC
11800 95TH AVE N	MAPLE GROVE	MN	55369	TRANSPORTATION	$166,666
VISION OF ELK RIVER INC
12508 ELK LAKE ROAD	ELK RIVER	MN	55330	TRANSPORTATION	$127,643

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Fundraising	$23,582	FundraisingAmt
Government Grants	$7,792,122	GovernmentGrantsAmt
All Other Contributions	$27,111	AllOtherContributionsAmt
Total Contributions	$7,842,815	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ATHLETIC FEES	611600	$167,262	$167,262
FOOD SALES	611710	$129,335	$129,335
FEES FROM PATRONS	611600	$90,388	$90,388
MEDICAL ASSISTANCE	611600	$1,284	$1,284

Field	Value	IRS element (for citing)
Total Program Service Revenue	$388,269	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,069	TotalRevenueColumnAmt
Exclusion	$4,069	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$40,328	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$40,328	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$40,328	TotalRevenueColumnAmt
Exclusion	$40,328	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$23,582	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$4,507	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$4,507	TotalRevenueColumnAmt
Exclusion	-$4,507	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$41,022	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$5,140	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,882	TotalRevenueColumnAmt
Exclusion	$35,882	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	611600	BusinessCd
Total Revenue Column	$7,043	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,043	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,043	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,313,899	TotalRevenueColumnAmt
Related Or Exempt Func Income	$395,312	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$75,772	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$500	TotalAmt
Program Services	$500	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$250,068	TotalAmt
Program Services	$108,133	ProgramServicesAmt
Management And General	$141,935	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$68,880	TotalAmt
Program Services	$68,880	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,487,057	TotalAmt
Program Services	$2,926,215	ProgramServicesAmt
Management And General	$560,842	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,010,512	TotalAmt
Program Services	$1,690,634	ProgramServicesAmt
Management And General	$319,878	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$373,545	TotalAmt
Program Services	$274,367	ProgramServicesAmt
Management And General	$99,178	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$277,138	TotalAmt
Program Services	$226,290	ProgramServicesAmt
Management And General	$50,848	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$661	TotalAmt
Management And General	$661	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$118,931	TotalAmt
Management And General	$118,931	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$365,520	TotalAmt
Program Services	$349,468	ProgramServicesAmt
Management And General	$12,852	ManagementAndGeneralAmt
Fundraising	$3,200	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,466	TotalAmt
Management And General	$5,466	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$222,109	TotalAmt
Program Services	$107,174	ProgramServicesAmt
Management And General	$114,935	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$88,644	TotalAmt
Program Services	$25,957	ProgramServicesAmt
Management And General	$62,687	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,314,943	TotalAmt
Program Services	$1,314,943	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$28,375	TotalAmt
Program Services	$19,919	ProgramServicesAmt
Management And General	$8,456	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$117,496	TotalAmt
Program Services	$116,136	ProgramServicesAmt
Management And General	$1,360	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$47,934	TotalAmt
Program Services	$47,934	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
STUDENT TRANSPORTATION	$309,852	$309,852
FOOD SERVICE	$140,513	$140,513
DUES & MEMBERSHIPS	$82,162	$47,775	$34,387
ATHLETIC SUPPLIES	$61,396	$61,396

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$195,648	TotalAmt
Program Services	$193,349	ProgramServicesAmt
Management And General	$2,299	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,567,350	TotalAmt
Program Services	$8,029,435	ProgramServicesAmt
Management And General	$1,534,715	ManagementAndGeneralAmt
Fundraising	$3,200	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,391,085	BOYAmt
EOY	$894,911	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$908,883	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$931,545	BOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$33,568	BOYAmt
EOY	$896,632	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$48,923	BOYAmt
EOY	$117,818	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,197,516	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$486,113	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$541,380	BOYAmt
EOY	$711,403	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$8,010,810	BOYAmt
EOY	$6,397,751	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,957,311	BOYAmt
EOY	$9,927,398	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,545,717	BOYAmt
EOY	$453,007	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$103,501	BOYAmt
EOY	$5,149	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$61,119	BOYAmt
EOY	$12,475,719	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,710,337	BOYAmt
EOY	$12,933,875	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	-$1,753,026	BOYAmt
EOY	-$3,717,880	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$711,403	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,753,026	BOYAmt
EOY	-$3,006,477	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,957,311	BOYAmt
EOY	$9,927,398	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$1,253,451	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$322,995	OtherCostOrOtherBasisAmt
Depreciation	$154,890	DepreciationAmt
Book Value	$168,105	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$874,521	OtherCostOrOtherBasisAmt
Depreciation	$331,223	DepreciationAmt
Book Value	$543,298	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$711,403	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED OUTFLOWS - PENSION	$6,359,695
DUE FROM SPECTRUM BUILDING COMPANY	$38,056

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$6,397,751	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
DUE TO SPECTRUM BUILDING COMPANY	$137,253
NET PENSION LIABILITY	$10,635,830
DEFERRED INFLOWS - PENSION	$1,702,636

Field	Value	IRS element (for citing)
Total Liability	$12,475,719	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$32,735,264	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$24,422,049	OtherRevenueAmt
Revenue Not Reported	$24,422,049	RevenueNotReportedAmt
Revenue Subtotal	$8,313,215	RevenueSubtotalAmt
Other Revenues Not Included	$684	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$684	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$8,313,899	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$30,044,981	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$22,331,641	OtherExpensesIncludedAmt
Expenses Not Reported	$22,331,641	ExpensesNotReportedAmt
Expenses Subtotal	$7,713,340	ExpensesSubtotalAmt
Other Expenses Not Included	$1,854,010	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,854,010	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,567,350	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 2D - OTHER ADJUSTMENTS:	SPECTRUM BUILDING COMPANY REVENUES 24,417,542. FUNDRAISING EVENT EXPENSES 4,507.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	STATE AID RELATING TO PENSION EXPENSE 684.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	SPECTRUM BUILDING COMPANY EXPENSES 22,039,615. CAPITALIZED BUILDING IMPROVEMENTS AND EQUIPMENT 287,519. FUNDRAISING EVENT EXPENSES 4,507.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	DEPRECIATION EXPENSE 117,496. CHANGE IN NET PENSION LIABILITIES 1,736,514.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE POLICY IS COMMUNICATED ON OUR WEBSITE IN ALL SOLICITATION AND REGISTRATION MATERIALS.
SCHEDULE E, PART I, LINE 6	AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	STING SWING	Event1Nm
Gross Receipts Event1	$23,582	GrossReceiptsEvent1Amt
Charitable Contri Event1	$23,582	CharitableContriEvent1Amt
Rent Facility Costs Event1	$4,463	RentFacilityCostsEvent1Amt
Other Direct Expenses Event1	$44	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$23,582	GrossReceiptsTotalAmt
Charitable Contributions Tot	$23,582	CharitableContributionsTotAmt
Rent Fclty Costs Total Events	$4,463	RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events	$44	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$4,507	DirectExpenseSummaryEventsAmt
Net Income Summary	-$4,507	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 4	THE ORGANIZATION'S BYLAWS WERE AMENDED IN JUNE 2018 TO UPDATE THE FOLLOWING SECTIONS: ARTICLE IV, SECTION 2 - NUMBER, TENURE AND QUALIFICATION. AT THE TIME OF ELECTION, THE BOARD OF DIRECTORS SHALL BE COMPOSED OF NOT LESS THAN FIVE BUT NOT MORE THAN SEVEN NONRELATED MEMBERS AND INCLUDE: (I) TWO LICENSED TEACHERS EMPLOYED AT THE SCHOOL OR PROVIDING INSTRUCTION UNDER CONTRACT BETWEEN THE CHARTER SCHOOL AND A COOPERATIVE; (II) AT LEAST TWO, BUT NOT MORE THAN FOUR PARENTS OR LEGAL GUARDIANS OF A STUDENT ENROLLED IN THE CHARTER SCHOOL, WHO ARE NOT AN EMPLOYEE OF THE SCHOOL; AND (III) AT LEAST ONE, BUT NOT MORE THAN TWO INTERESTED COMMUNITY MEMBER(S) WHO RESIDE(S) IN MINNESOTA, IS/ARE NOT EMPLOYED BY THE CHARTER SCHOOL, AND DO(ES) NOT HAVE A CHILD ENROLLED IN THE SCHOOL. CHARTER SCHOOL EMPLOYEES SHALL NOT SERVE ON THE BOARD UNLESS ITEM (I) APPLIES. CONTRACTORS PROVIDING FACILITIES, GOODS, OR SERVICES TO THE SCHOOL SHALL NOT SERVE ON THE BOARD. AN INDIVIDUAL MAY NOT SERVE ON THE BOARD IF AN IMMEDIATE FAMILY MEMBER IS AN EMPLOYEE OF THE SCHOOL. THE DEFINITION OF IMMEDIATE MEMBERS IS DEFINED BY MINNESOTA STATE STATUES, SECTION, 124E.02(B)(3). THE EXECUTIVE DIRECTOR AND SUCH OTHER PERSONS AS THE BOARD MAY DETERMINE FROM TIME-TO-TIME SHALL BE NON-VOTING EX-OFFICIO DIRECTORS. ARTICLE IV, SECTION 3 - GOVERNANCE STRUCTURE. WHILE PARENTS OR LEGAL GUARDIANS OF STUDENTS ENROLLED IN THE SCHOOL OFTEN RETAIN A MAJORITY VOTE, THE BOARD STRUCTURE ALSO ALLOWS FOR NO CLEAR MAJORITY. THE PROCESS AND PROCEDURES FOR CHANGING THE BOARD'S GOVERNANCE STRUCTURE WILL REMAIN CONSISTENT WITH CHAPTER 317A AND MINNESOTA STATUTES, SECTION 124E.07, SUBDIVISION 4. THE BOARD MAY CHANGE ITS GOVERNANCE STRUCTURE ONLY: (1) BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS AND A MAJORITY VOTE OF THE LICENSED TEACHERS EMPLOYEED BY THE SCHOOL AS TEACHERS, INCLUDING LICENSED TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT BETWEEN THE SCHOOL AND A COOPERATIVE; AND (2) WITH THE AUTHORIZER'S APPROVAL. ANY CHANGE IN BOARD GOVERNANCE STRUCTURE WILL CONFORM WITH THE COMPOSITION OF THE BOARD ESTABLISHED UNDER ARTICLE IV, SECTION 2 OF THESE BYLAWS. THE GOVERNANCE OF THE CORPORATION WILL AT ALL TIMES BE IN ACCORDANCE WITH THE PROVISIONS OF MINNESOTA STATUTES, SECTION 124E (CHARTER SCHOOL LAW) AND SUCH OTHER PROVISIONS OF MINNESOTA LAW APPLICABLE TO CHARTER SCHOOLS.
FORM 990, PART VI, SECTION A, LINE 7A	STATUTORY ELIGIBLE VOTERS. IN ACCORD WITH MINN. STAT. 124E, AND AS MAY BE AMENDED FROM TIME TO TIME, STAFF MEMBERS EMPLOYED AT THE SCHOOL, INCLUDING TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT WITH A COOPERATIVE, ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL, AND ALL MEMBERS OF THE BOARD OF DIRECTORS ARE THE VOTERS ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOL'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	THE PROCESS AND PROCEDURES FOR CHANGING THE BOARD'S GOVERNANCE STRUCTURE WILL REMAIN CONSISTENT WITH CHAPTER 317A AND MINNESOTA STATUTES, SECTION 124E.07, SUBDIVISION 4. THE BOARD MAY CHANGE ITS GOVERNANCE STRUCTURE ONLY: (1) BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS AND A MAJORITY VOTE OF THE LICENSED TEACHERS EMPLOYEED BY THE SCHOOL AS TEACHERS, INCLUDING LICENSED TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT BETWEEN THE SCHOOL AND A COOPERATIVE; AND (2) WITH THE AUTHORIZER'S APPROVAL.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11B	A DRAFT OF FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO APPROVAL AND SIGNATURE.
FORM 990, PART VI, SECTION B, LINE 12C	EVERY TRANSACTION BEING PROCESSED OR DISCUSSED IS EVALUATED FOR ANY CONFLICT OF INTEREST DETERMINATION. DURING BOARD MEETINGS WHEN DISCUSSIONS ARISE REGARDING PROPOSED PLANS OR PURCHASES, BOARD MEMBERS ARE INFORMED ABOUT THEIR POSSIBILITY OF CONFLICT. IT IS ALSO NOTED TO EMPLOYEES THAT, IF THEY HAVE ANY ROLE IN A COMPANY WITH WHICH THE SCHOOL DOES BUSINESS, THEY MAY BE IN CONFLICT AND THE SCHOOL MAY NOT BE ABLE TO CONDUCT BUSINESS WITH THAT COMPANY.
FORM 990, PART VI, SECTION B, LINE 15	SPECTRUM USES A REVIEW PROCESS OF OTHER AREA PUBLIC CHARTER AND TRADITIONAL PUBLIC SCHOOLS IN DETERMINING THE SALARY COMPENSATION FOR EMPLOYEES OF THE DISTRICT. THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BASED ON COMPARABLE SALARIES OF OTHER PUBLIC CHARTER AND TRADITIONAL PUBLIC LOCAL SCHOOLS.
FORM 990, PART VI, SECTION C, LINE 19	THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A:	RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. JESSICA KEMNITZ AND SCOTT GANGL ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS.
FORM 990, PART X, LINE 25:	PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM BUILDING COMPANY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	17796 INDUSTRIAL CIRCLE NW	AddressLine1Txt
City	ELK RIVER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55330	ZIPCd

Field	Value	IRS element (for citing)
EIN	260425207	EIN
Primary Activities	HOLD AND LEASE SCHOOL FACILITY	PrimaryActivitiesTxt
Legal Domicile State	MN	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM HIGH SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
SPECTRUM BUILDING COMPANY
K	$1,163,620	LEASE AGREEMENT
SPECTRUM BUILDING COMPANY
Q	$109,592	CASH PAID