2015-05-08T14:50:34-05:00 2014-06-30 410975573 REDPATH AND COMPANY LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2013-07-01 371518372 SPECTRUM HIGH SCHOOL SPEC 7632418703 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 VANESSTA SPARK EXECUTIVE DIRECTOR 7632418703 2015-04-29 1 ASHLEY C REHN CPA P00965922 6514267000 2015-04-29 2013 2016-02-25 16:41:14Z VANESSTA SPARK 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 5874462 0 X WWW.SPECTRUMHIGHSCHOOL.ORG X 2005 MN PUBLIC CHARTER SCHOOL GRADES 6-12. 7 5 139 20 0 0 4951592 5505944 251044 255450 0 0 63281 113068 5265917 5874462 3138 5200 0 0 2724114 3127391 0 0 0 2122529 2399897 4849781 5532488 416136 341974 1594615 1903832 606279 573522 988336 1330310 THE 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. 0 0 4498415 5200 182941 IN 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. 4498415 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 27 0 1 139 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 BKDA 6514632233 22488 CHIPPENDALE AVE FARMINGTON MN 55024 DAVE LUCAS BOARD CHAIR 10.00 X X 0 0 0 MIKE WIYNINGER BOARD MEMBER 10.00 X 0 0 0 KERRY JERRED BOARD SECRETARY 10.00 X X 0 0 0 ROBERT ROGERS BOARD VICE CHAIR 10.00 X X 0 0 0 DON STAUFFER BOARD MEMBER 10.00 X 0 0 0 ANTHONY BRUNT BOARD MEMBER/TEACHER 40.00 X 34808 0 19790 ROBIN SCHELSKI BOARD TREASURER 10.00 X X 0 0 0 TOM SAGSTETTER BOARD MEMBER 10.00 X 0 0 0 CORI MORROW BOARD MEMBER/TEACHER 40.00 X 33752 0 17043 VANESSTA SPARK EXECUTIVE DIRECTOR 40.00 X 103241 0 38107 171801 0 74940 1 0 0 0 PETERSON COMPANIES 8326 WYOMING TRAIL CHISAGO CITY MN 55013 ATHLETIC FIELD DEVELOPMENT 337235 CROSS CREEK CONSTRUCTION 25575 102 1/2 STREET NW ZIMMERMAN MN 55398 ATHLETIC FIELD DEVELOPMENT 201060 VISION OF ELK RIVER 10606 NW HEMLOCK STREET ANNANDALE MN 55302 TRANSPORTATION 152032 3 5419643 86301 5505944 PROGRAM FEES 611600 182941 182941 FOOD SALES 611710 72509 72509 255450 8086 0 8086 8086 MISCELLANEOUS REVENUE 900099 104982 104982 104982 5874462 182941 0 185577 X 5200 5200 273755 113509 160246 2302293 1968177 334116 179265 143985 35280 181808 142420 39388 190270 152895 37375 569178 399387 169791 306543 163566 142977 99938 80466 19472 1031684 966291 65393 71755 70207 1548 15023 15023 70760 70455 305 FOOD & MILK 74892 74674 218 INSTRUCTIONAL MATERIALS 66114 66114 DUES AND MEMBERSHIPS 45615 21852 23763 SMALL EQUIPMENT 4201 0 4201 44194 44194 5532488 4498415 1034073 0 1035825 692895 466636 456153 29018 69600 11747 612134 251528 375967 360606 1594615 1903832 286160 359441 7085 313034 214081 606279 573522 X 988336 1330310 0 0 0 0 988336 1330310 1594615 1903832 341974 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 224892 55634 169258 387242 195894 191348 360606 X 5874605 746246 746246 5128359 746103 746103 5874462 6264580 1478195 1478195 4786385 746103 746103 5532488 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. 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 9 5200 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 SCHOLARSHIP RECIPIENT. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO SUCH COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11 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 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 15 SPECTRUM 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 19 PUBLIC DOCUMENTS WOULD BE MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G CONTRACTED 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. SPECTRUM BUILDING COMPANY 17796 INDUSTRIAL CIR NW ELK RIVER MN 55330 260425207 HOLD AND LEASE SCHOOL FACILITY MN 501(C)(3) LINE 11A, I SPECTRUM HIGH SCHOOL 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 SPECTRUM BUILDING COMPANY K 746103 COST