2018-03-16T12:56:21-05:00 2017-06-30 410975573 REDPATH AND COMPANY LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2016-07-01 371518372 SPECTRUM HIGH SCHOOL SPEC 7632418703 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 DAN DEBRUYN EXECUTIVE DIRECTOR 7632418703 2018-02-28 1 ASHLEY C REHN CPA P00965922 6514267000 2018-02-28 50.224.170.94 2018-02-28 14:11:08 CS P 4D66DDEE064C23A185C08F5A258D65AD1B38932C 37DF0BDCEEDCDAE622C5A6CF62DC78516A8686CB 2016 2021-01-29 14:40:06Z DAN DEBRUYN 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 8230050 0 X WWW.SPECTRUMHIGHSCHOOL.ORG X 2005 MN PUBLIC CHARTER SCHOOL GRADES 6-12. 7 5 172 20 0 0 7049979 7723716 380911 410987 0 4084 117018 91263 7547908 8230050 7000 8100 0 0 4211484 4637043 0 0 0 3032341 4735257 7250825 9380400 297083 -1150350 3432238 10957311 4034914 12710337 -602676 -1753026 THE MISSION OF SPECTRUM HIGH 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. 0 0 7565436 8100 293352 IN ORDER TO SUPPORT SPECTRUM HIGH SCHOOL'S VISION, TO FOSTER ACADEMIC STANDARDS IN A SMALL SCHOOL SETTING, SPECTRUM HIGH SCHOOL SERVED APPROXIMATELY 663 STUDENTS IN GRADES 6-12. 7565436 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 30 0 1 172 1 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 1 1 0 MN X BERGANKDV 6514632233 22488 CHIPPENDALE AVE FARMINGTON MN 55024 DAVE LUCAS BOARD CHAIR 10.00 5.00 X X 0 0 0 TOM SAGSTETTER BOARD VICE CHAIR 5.00 X X 0 0 0 PAULA BERNARD BOARD TREASURER 5.00 X X 0 0 0 KATHY REED BOARD SECRETARY 5.00 X X 0 0 0 KERRY JERRED BOARD MEMBER 5.00 X 0 0 0 SCOTT GANGL BOARD MEMBER/TEACHER 40.00 5.00 X 36034 0 4790 JESSICA KEMNITZ BOARD MEMBER/TEACHER 40.00 X 47078 0 10028 VANESSTA SPARK EXCUTIVE DIRECTOR 40.00 X 133036 0 19943 DAN DEBRUYN EXECUTIVE DIRECTOR 40.00 X 84850 0 10846 300998 0 45607 1 0 1 0 VISION OF ELK RIVER 10606 NW HEMLOCK STREET ANNANDALE MN 55302 TRANSPORTATION 288277 1 7656498 67218 7723716 PROGRAM FEES 611600 293352 293352 FOOD SALES 611710 117635 117635 410987 4084 4084 32883 0 32883 32883 32883 9227 0 9227 9227 MISCELLANEOUS REVENUE 900099 49153 49153 49153 8230050 293352 0 212982 8100 8100 370561 103428 267133 3339398 2775623 563775 290506 227603 62903 366034 257233 108801 270544 211090 59454 699673 557957 141716 302582 130498 172084 45688 41453 4235 1315104 1211686 103418 22411 15841 6570 1174 1174 99617 98784 833 ADJUSTMENTS TO TRA 1465702 1189245 276457 SMALL EQUIPMENT 418895 398167 20728 FOOD & MILK 149932 149932 INSTRUCTIONAL MATERIALS 81931 81931 132548 105691 26857 9380400 7565436 1814964 0 1044026 1391085 854743 931545 45637 33568 63627 48923 909997 368617 353935 541380 1070270 8010810 3432238 10957311 3779486 12545717 255428 103501 0 61119 4034914 12710337 X -602676 -1753026 0 0 0 0 -602676 -1753026 3432238 10957311 -1150350 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 242366 125016 117350 667631 243601 424030 541380 DEFERRED OUTFLOWS OF RESOURCES 7976948 DUE FROM BUILDING COMPANY 33862 8010810 DUE TO OTHER FUNDS 61119 61119 X PART X, LINE 2: A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE SCHOOL AND BUILDING COMPANY HAVE NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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 PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE AND FEDERAL FUNDING. 1 SCHOLARSHIPS 12 8100 PART I, LINE 2: THE SCHOOL REQUIRES THE SCHOLARSHIP RECIPIENTS TO WAIT UNTIL AFTER THEIR FIRST SEMESTER OF COLLEGE TO REQUEST THE MONIES. AT THAT POINT THEY MUST SUBMIT A COPY OF THEIR SEMESTER I GRADES AND THEIR SEMESTER II ENROLLMENT SCHEDULE. THE SCHOOL THEN ISSUES THE CHECK DIRECTLY TO THE COLLEGE OR UNIVERSITY ON BEHALF OF THE SCHOLARSHIP RECIPIENT. X X X 0 0 0 0 0 0 0 0 0 VANESSTA SPARK EXCUTIVE DIRECTOR 133036 0 0 0 0 0 13765 0 6178 0 152979 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO SUCH COMMITTEES. 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 PUBLIC DOCUMENTS WOULD BE MADE AVAILABLE UPON REQUEST. SPECTRUM BUILDING COMPANY 17796 INDUSTRIAL CIR NW ELK RIVER MN 55330 260425207 HOLD AND LEASE SCHOOL FACILITY MN 501(C)(3) LINE 12A, I SPECTRUM HIGH SCHOOL 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 SPECTRUM BUILDING COMPANY K 1102300 COST SPECTRUM BUILDING COMPANY D 143024 COST