2017-01-23T09:57:37-07:00 2016-06-30 870343246 SQUIRE & COMPANY PC 1329 SOUTH 800 EAST OREM UT 840977737 990 2015-07-01 760817459 SPECTRUM ACADEMY SPEC 8019360318 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 BRAD NELSON PROGRAM DIRECTOR 8019360318 2017-01-20 true M PAUL WINWARD CPA P00290039 8012256900 2017-01-23 2015 2021-01-29 14:40:06Z BRAD NELSON 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 11545528 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 6 404 150 0 9456403 11208230 251435 240086 2282 28716 37062 48607 9747182 11525639 0 0 7045177 8343999 0 9430 2551716 2882889 9596893 11226888 150289 298751 12745985 21943700 11804572 20652203 941413 1291497 TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES. false false 10696443 175433 OPERATION OF ONE PUBLIC CHARTER SCHOOL FOR STUDENTS FROM KINDERGARTEN TO TWELFTH GRADE. 47796 31238 OPERATION OF A DAY CARE AND PRESCHOOL SERVICES. 191799 33415 OPERATION OF A FOOD SERVICES PROGRAM FOR THE CONVENIENCE OF THE STUDENTS AND FACULTY. 10936038 true false 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 true false false false false false false false false false true 2 0 404 true false false false false false false false false false false X 7 6 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 DENNIS BULLARD BOARD MEMBER 1.00 X 0 0 0 JASON STEENBLIK TREASURER 1.00 X 0 0 0 JANNA GOLD BOARD MEMBER 1.00 X 0 0 0 MARCY JOHNSON SECRETARY 1.00 X 0 0 0 MARNEY DEVROOM PRESIDENT 1.00 X 0 0 0 ROZANNE MARSH BOARD MEMBER 1.00 X 0 0 0 BLAKE SCHMAUTZ BOARD MEMBER 1.00 X 0 0 0 JAMIE CHRISTENSEN DIRECTOR 40.00 X 112000 0 10094 BRAD NELSON PROGRAM DIRE 40.00 X 103000 0 4650 215000 14744 2 false false false 11160774 47456 11208230 STUDENT ACTIVITIES AND FEES 122648 122648 THERAPY SERVICES 52785 52785 LUNCH PROGRAM FEES 33415 33415 DAY CARE FEES 31238 31238 240086 28716 28716 68496 19889 48607 48607 11525639 240086 77323 215000 215000 6883794 6717268 166501 25 208271 191154 17116 1 518545 518545 518389 518389 1638 1638 17802 17802 443353 397407 45219 727 1825 1825 19406 19406 117623 117140 437 46 372008 370686 1197 125 26128 26128 15663 15663 858551 834830 21483 2238 346265 336698 8664 903 17889 17889 SUPPLIES & MATERIALS 241176 232810 3001 5365 FOOD 147916 147916 TEXTBOOKS & EQUIPMENT 114548 114548 REPAIRS & MAINTENANCE 80932 80932 60166 60166 11226888 10936038 281420 9430 917737 554523 767281 4165950 7327 557562 5186 9990 8407 62819 17514483 1249318 11040047 16265165 327691 12745985 21943700 646583 1479242 8157 18620000 11149832 49167 503794 11804572 20652203 X 941413 1291497 941413 1291497 12745985 21943700 298751 51333 X false true X true false X 1975000 1975000 14944954 899613 14045341 177982 82129 95853 416547 267576 148971 16265165 BOND PREMIUMS, NET 503794 503794 11596861 51333 19889 71222 11525639 11525639 11246777 19889 19889 11226888 11226888 SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EVENT EXPENSE 19,889 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT EXPENSE 19,889 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. GALA 41192 41192 16045 FUN RUN 27304 27304 3844 68496 68496 19889 19889 48607 A UTAH CHARTER SCHOOL FINANCE AUTHORI UTAH CHARTER SCHOOL FINANCE AUTH 261275269 91754TNF6 2015-10-22 19165443 PURCHASE FACILITY AND EQUIPMENT. false false false A 19165443 1340530 383078 17441835 2015 false false true true A false false false false false false true A false false false true false false false false false A false SCHEDULE K - DATE REBATE COMPUTATION PERFORMED UTAH CHARTER SCHOOL FINANCE AUTHORIT 12/20/16 HENRY MARSH BOARD MEMBER 32000 RENT FOR BUILDING false HENRY MARSH BOARD MEMBER 2000470 PURCHASE BUILDING false SCHEDULE L, PART V HENRY MARSH IS THE DIRECTOR OF THE NEVER BETTER FOUNDATION AND HIS WIFE IS A CURRENT BOARD MEMBER ON THE SPECTRUM ACADEMY. SPECTRUM RENTS A BUILDING OWNED BY THE NEVER BETTER FOUNDATION AT A DISCOUNTED RATE. THE SCHOOL PURCHASED THE BUILDING FROM THE NEVER BETTER FOUNDATION DURING OCTOBER 2015. 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 19,889 FUNDRAISING EVENT EXPENSE -19,889