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SPECTRUM HIGH SCHOOL: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
SPECTRUM HIGH SCHOOL (EIN 37-1518372)
Tax period
2013-07-01 to 2014-06-30
Filed
2015-05-08
IRS object ID
201531289349301528
Schema version
2013v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2015-05-08T14:50:34-05:00ReturnTs
Tax Period End2014-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410975573PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1REDPATH AND COMPANY LTDBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14810 WHITE BEAR PARKWAYAddressLine1
CityWHITE BEAR LAKECity
StateMNState
ZIP Code55110ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN371518372EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPECTRUM HIGH SCHOOLBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlSPECBusinessNameControlTxt
Phone7632418703PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line117796 INDUSTRIAL CIRCLE NWAddressLine1
CityELK RIVERCity
StateMNState
ZIP Code55330ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonVANESSTA SPARKPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone7632418703PhoneNum
Signature2015-04-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonASHLEY C REHN CPAPreparerPersonNm
PTINP00965922PTIN
Phone6514267000PhoneNum
Preparation2015-04-29PreparationDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerVANESSTA SPARKPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line117796 INDUSTRIAL CIRCLE NWAddressLine1
CityELK RIVERCity
StateMNState
ZIP Code55330ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$5,874,462GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SPECTRUMHIGHSCHOOL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionPUBLIC CHARTER SCHOOL GRADES 6-12.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee139TotalEmployeeCnt
Total Volunteers20TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,951,592PYContributionsGrantsAmt
CY Contributions Grants$5,505,944CYContributionsGrantsAmt
PY Program Service Revenue$251,044PYProgramServiceRevenueAmt
CY Program Service Revenue$255,450CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$63,281PYOtherRevenueAmt
CY Other Revenue$113,068CYOtherRevenueAmt
PY Total Revenue$5,265,917PYTotalRevenueAmt
CY Total Revenue$5,874,462CYTotalRevenueAmt
PY Grants And Similar Paid$3,138PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$5,200CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,724,114PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,127,391CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,122,529PYOtherExpensesAmt
CY Other Expenses$2,399,897CYOtherExpensesAmt
PY Total Expenses$4,849,781PYTotalExpensesAmt
CY Total Expenses$5,532,488CYTotalExpensesAmt
PY Revenues Less Expenses$416,136PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$341,974CYRevenuesLessExpensesAmt
Total Assets BOY$1,594,615TotalAssetsBOYAmt
Total Assets EOY$1,903,832TotalAssetsEOYAmt
Total Liabilities BOY$606,279TotalLiabilitiesBOYAmt
Total Liabilities EOY$573,522TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$988,336NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,330,310NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF SPECTRUM HIGH SCHOOL IS TO ENCOURAGE STUDENTS TO ATTAIN THEIR MAXIMUM POTENTIAL THROUGH A 3-DIMENSIONAL STRATEGY EMPHASIZING - COLLEGE PREPARATORY CURRICULUM, A TECHNOLOGY-RICH ENVIRONMENT, AND COMMUNITY-BASED OUTREACH.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,498,415ExpenseAmt
Grant$5,200GrantAmt
Revenue$182,941RevenueAmt
DescIN ORDER TO SUPPORT SPECTRUM HIGH SCHOOL'S MISSION, TO FOSTER ACADEMIC AND PERSONAL EXCELLENCE THROUGH A PROGRAM EMPHASIZING HIGH ACADEMIC STANDARDS AND A SMALL SCHOOL SETTING, SPECTRUM HIGH SCHOOL SERVED APPROXIMATELY 520 STUDENTS IN GRADES 6-12.Desc
Total Program Service Expenses$4,498,415TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document27IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee139EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BKDABusinessNameLine1
FieldValueIRS element (for citing)
Phone6514632233PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line122488 CHIPPENDALE AVEAddressLine1
CityFARMINGTONCity
StateMNState
ZIP Code55024ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DAVE LUCAS
BOARD CHAIR10.00Yes (X)Yes (X)$0$0$0
MIKE WIYNINGER
BOARD MEMBER10.00Yes (X)$0$0$0
KERRY JERRED
BOARD SECRETARY10.00Yes (X)Yes (X)$0$0$0
ROBERT ROGERS
BOARD VICE CHAIR10.00Yes (X)Yes (X)$0$0$0
DON STAUFFER
BOARD MEMBER10.00Yes (X)$0$0$0
ANTHONY BRUNT
BOARD MEMBER/TEACHER40.00Yes (X)$34,808$0$19,790
ROBIN SCHELSKI
BOARD TREASURER10.00Yes (X)Yes (X)$0$0$0
TOM SAGSTETTER
BOARD MEMBER10.00Yes (X)$0$0$0
CORI MORROW
BOARD MEMBER/TEACHER40.00Yes (X)$33,752$0$17,043
VANESSTA SPARK
EXECUTIVE DIRECTOR40.00Yes (X)$103,241$0$38,107
FieldValueIRS element (for citing)
Total Reportable Comp From Org$171,801TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$74,940TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
PETERSON COMPANIES
8326 WYOMING TRAILCHISAGO CITYMN55013ATHLETIC FIELD DEVELOPMENT$337,235
CROSS CREEK CONSTRUCTION
25575 102 1/2 STREET NWZIMMERMANMN55398ATHLETIC FIELD DEVELOPMENT$201,060
VISION OF ELK RIVER
10606 NW HEMLOCK STREETANNANDALEMN55302TRANSPORTATION$152,032
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Government Grants$5,419,643GovernmentGrantsAmt
All Other Contributions$86,301AllOtherContributionsAmt
Total Contributions$5,505,944TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtExclusionExclusionAmt
PROGRAM FEES611600$182,941$182,941
FOOD SALES611710$72,509$72,509
FieldValueIRS element (for citing)
Total Program Service Revenue$255,450TotalProgramServiceRevenueAmt
Fundraising Gross Income$8,086FundraisingGrossIncomeAmt
Fundraising Direct Expenses$0FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,086TotalRevenueColumnAmt
Exclusion$8,086ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$104,982TotalRevenueColumnAmt
Exclusion$104,982ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$104,982OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,874,462TotalRevenueColumnAmt
Related Or Exempt Func Income$182,941RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$185,577ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$5,200TotalAmt
Program Services$5,200ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$273,755TotalAmt
Program Services$113,509ProgramServicesAmt
Management And General$160,246ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,302,293TotalAmt
Program Services$1,968,177ProgramServicesAmt
Management And General$334,116ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$179,265TotalAmt
Program Services$143,985ProgramServicesAmt
Management And General$35,280ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$181,808TotalAmt
Program Services$142,420ProgramServicesAmt
Management And General$39,388ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$190,270TotalAmt
Program Services$152,895ProgramServicesAmt
Management And General$37,375ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$569,178TotalAmt
Program Services$399,387ProgramServicesAmt
Management And General$169,791ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$306,543TotalAmt
Program Services$163,566ProgramServicesAmt
Management And General$142,977ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$99,938TotalAmt
Program Services$80,466ProgramServicesAmt
Management And General$19,472ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,031,684TotalAmt
Program Services$966,291ProgramServicesAmt
Management And General$65,393ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$71,755TotalAmt
Program Services$70,207ProgramServicesAmt
Management And General$1,548ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$15,023TotalAmt
Program Services$15,023ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$70,760TotalAmt
Program Services$70,455ProgramServicesAmt
Management And General$305ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD & MILK$74,892$74,674$218
INSTRUCTIONAL MATERIALS$66,114$66,114
DUES AND MEMBERSHIPS$45,615$21,852$23,763
SMALL EQUIPMENT$4,201$0$4,201

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$44,194TotalAmt
Program Services$44,194ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,532,488TotalAmt
Program Services$4,498,415ProgramServicesAmt
Management And General$1,034,073ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$1,035,825EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$692,895BOYAmt
EOY$466,636EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$456,153BOYAmt
EOY$29,018EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$69,600BOYAmt
EOY$11,747EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$612,134LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$251,528LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$375,967BOYAmt
EOY$360,606EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,594,615BOYAmt
EOY$1,903,832EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$286,160BOYAmt
EOY$359,441EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$7,085BOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$313,034BOYAmt
EOY$214,081EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$606,279BOYAmt
EOY$573,522EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$988,336BOYAmt
EOY$1,330,310EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$988,336BOYAmt
EOY$1,330,310EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,594,615BOYAmt
EOY$1,903,832EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$341,974ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$224,892OtherCostOrOtherBasisAmt
Depreciation$55,634DepreciationAmt
Book Value$169,258BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$387,242OtherCostOrOtherBasisAmt
Depreciation$195,894DepreciationAmt
Book Value$191,348BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$360,606TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,874,605TotalRevEtcAuditedFinclStmtAmt
Other Revenue$746,246OtherRevenueAmt
Revenue Not Reported$746,246RevenueNotReportedAmt
Revenue Subtotal$5,128,359RevenueSubtotalAmt
Other Revenues Not Included$746,103OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$746,103RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,874,462TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,264,580TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,478,195OtherExpensesIncludedAmt
Expenses Not Reported$1,478,195ExpensesNotReportedAmt
Expenses Subtotal$4,786,385ExpensesSubtotalAmt
Other Expenses Not Included$746,103OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$746,103ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,532,488TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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.
PART XI, LINE 2D - OTHER ADJUSTMENTS:REVENUES REPORTED BY SPECTRUM BUILDING COMPANY 746,246.
PART XI, LINE 4B - OTHER ADJUSTMENTS:RENTAL INCOME PAID TO SPECTRUM BUILDING COMPANY 746,103.
PART XII, LINE 2D - OTHER ADJUSTMENTS:EXPENSES REPORTED BY SPECTRUM BUILDING COMPANY 1,478,195.
PART XII, LINE 4B - OTHER ADJUSTMENTS:RENTS PAID TO SPECTRUM BUILDING COMPANY 746,103.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

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

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient9RecipientCnt
Cash Grant$5,200CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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 SCHOLARSHIP RECIPIENT.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8BTHERE ARE NO SUCH COMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11A DRAFT OF FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO APPROVAL AND SIGNATURE.
FORM 990, PART VI, SECTION B, LINE 12CEVERY 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 BUSINESS THAT THE SCHOOL DOES BUSINESS WITH THEY MAY BE IN CONFLICT AND SCHOOL MAY NOT BE ABLE TO CONDUCT BUSINESS WITH THAT COMPANY.
FORM 990, PART VI, SECTION B, LINE 15SPECTRUM USES A REVIEW PROCESS OF OTHER AREA CHARTER SCHOOLS IN DETERMINING THE SALARY COMPENSATION FOR THE EMPLOYEE OF THE DISTRICT. THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED ON COMPARABLE SALARIES OF OTHER CHARTER SCHOOLS AS WELL AS LOCAL PUBLIC SCHOOLS.
FORM 990, PART VI, SECTION C, LINE 19PUBLIC DOCUMENTS WOULD BE MADE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11GCONTRACTED TRANSPORTATION: PROGRAM SERVICE EXPENSES 163,987. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 163,987. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 152,277. MANAGEMENT AND GENERAL EXPENSES 169,791. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 322,068. OTHER FEES: PROGRAM SERVICE EXPENSES 83,123. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 83,123.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1SPECTRUM BUILDING COMPANYBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line117796 INDUSTRIAL CIR NWAddressLine1
CityELK RIVERCity
StateMNState
ZIP Code55330ZIPCode
FieldValueIRS element (for citing)
EIN260425207EIN
Primary ActivitiesHOLD AND LEASE SCHOOL FACILITYPrimaryActivitiesTxt
Legal Domicile StateMNLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 11A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1SPECTRUM HIGH SCHOOLBusinessNameLine1
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1SPECTRUM BUILDING COMPANYBusinessNameLine1
FieldValueIRS element (for citing)
Transaction TypeKTransactionTypeTxt
Involved$746,103InvolvedAmt
Method Of Amount DeterminationCOSTMethodOfAmountDeterminationTxt

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