SPECTRUM ACADEMY: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- SPECTRUM ACADEMY (EIN 76-0817459)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2015-12-18
- IRS object ID
- 201533529349300013
- Schema version
- 2014v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-12-18T09:38:15-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 870343246 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SQUIRE & COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1329 SOUTH 800 EAST | AddressLine1Txt |
| City | OREM | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 840977737 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 760817459 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPECTRUM ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPEC | BusinessNameControlTxt |
| Phone | 8019360318 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 575 CUTLER DRIVE | AddressLine1Txt |
| City | NORTH SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84054 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRAD NELSON | PersonNm |
| Person Title | DIRECTOR OF FINANCE | PersonTitleTxt |
| Phone | 8019360318 | PhoneNum |
| Signature | 2015-12-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | M PAUL WINWARD CPA | PreparerPersonNm |
| PTIN | P00290039 | PTIN |
| Phone | 8012256900 | PhoneNum |
| Preparation | 2015-12-18 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-04-25 22:37:26Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRAD NELSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 575 CUTLER DRIVE | AddressLine1Txt |
| City | NORTH SALT LAKE CITY | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84054 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,757,029 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SPECTRUMCHARTER.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | UT | LegalDomicileStateCd |
| Activity Or Mission | TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 308 | TotalEmployeeCnt |
| Total Volunteers | 130 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $5,615,938 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,456,403 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $183,529 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $251,435 | CYProgramServiceRevenueAmt |
| PY Investment Income | $750 | PYInvestmentIncomeAmt |
| CY Investment Income | $2,282 | CYInvestmentIncomeAmt |
| PY Other Revenue | $22,827 | PYOtherRevenueAmt |
| CY Other Revenue | $37,062 | CYOtherRevenueAmt |
| PY Total Revenue | $5,823,044 | PYTotalRevenueAmt |
| CY Total Revenue | $9,747,182 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,158,658 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,045,177 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $24,393 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,558,088 | PYOtherExpensesAmt |
| CY Other Expenses | $2,551,716 | CYOtherExpensesAmt |
| PY Total Expenses | $5,716,746 | PYTotalExpensesAmt |
| CY Total Expenses | $9,596,893 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $106,298 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $150,289 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,342,872 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,745,985 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $11,551,748 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,804,572 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $791,124 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $941,413 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $9,085,245 | ExpenseAmt |
| Revenue | $181,028 | RevenueAmt |
| Desc | OPERATION OF ONE PUBLIC CHARTER SCHOOL FOR STUDENTS FROM KINDERGARTEN TO TWELFTH GRADE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $59,898 | ExpenseAmt |
| Revenue | $32,915 | RevenueAmt |
| Desc | OPERATION OF A DAY CARE AND PRESCHOOL SERVICES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $171,151 | ExpenseAmt |
| Revenue | $37,492 | RevenueAmt |
| Desc | OPERATION OF A FOOD SERVICES PROGRAM FOR THE CONVENIENCE OF THE STUDENTS AND FACULTY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $9,316,294 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (true) | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 308 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRAD NELSON | PersonNm |
| Phone | 8019360318 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 575 CUTLER DRIVE | AddressLine1Txt |
| City | NORTH SALT LAKE | CityNm |
| State Abbreviation | UT | StateAbbreviationCd |
| ZIP | 84054 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| DENNIS BULLARD | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JASON STEENBLIK | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JANNA GOLD | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARCY JOHNSON | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARNEY DEVROOM | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROZANNE MARSH | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BLAKE SCHMAUTZ | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMIE CHRISTENSEN | ||||||
| DIRECTOR | 50.00 | $96,854 | $0 | $10,793 | Yes (X) | |
| BRAD NELSON | ||||||
| PROGRAM DIRE | 50.00 | $90,308 | $0 | $3,750 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $187,162 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $14,543 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $9,350,364 | GovernmentGrantsAmt |
| All Other Contributions | $106,039 | AllOtherContributionsAmt |
| Total Contributions | $9,456,403 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| STUDENT ACTIVITIES AND FEES | $131,403 | $131,403 |
| THERAPY SERVICES | $49,625 | $49,625 |
| LUNCH PROGRAM FEES | $37,492 | $37,492 |
| DAY CARE FEES | $32,915 | $32,915 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $251,435 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,282 | TotalRevenueColumnAmt |
| Exclusion | $2,282 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $46,909 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $9,847 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,062 | TotalRevenueColumnAmt |
| Exclusion | $37,062 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,747,182 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $251,435 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $39,344 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,162 | TotalAmt |
| Program Services | $96,854 | ProgramServicesAmt |
| Management And General | $90,308 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,814,482 | TotalAmt |
| Program Services | $5,759,383 | ProgramServicesAmt |
| Management And General | $55,069 | ManagementAndGeneralAmt |
| Fundraising | $30 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,181 | TotalAmt |
| Program Services | $156,230 | ProgramServicesAmt |
| Management And General | $14,949 | ManagementAndGeneralAmt |
| Fundraising | $2 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $451,368 | TotalAmt |
| Program Services | $451,368 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $420,984 | TotalAmt |
| Program Services | $420,984 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,207 | TotalAmt |
| Program Services | $1,207 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,229 | TotalAmt |
| Program Services | $6,796 | ProgramServicesAmt |
| Management And General | $7,433 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,936 | TotalAmt |
| Program Services | $70,382 | ProgramServicesAmt |
| Management And General | $48,561 | ManagementAndGeneralAmt |
| Fundraising | $993 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,864 | TotalAmt |
| Program Services | $7,864 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,515 | TotalAmt |
| Program Services | $15,515 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $178,025 | TotalAmt |
| Program Services | $177,639 | ProgramServicesAmt |
| Management And General | $340 | ManagementAndGeneralAmt |
| Fundraising | $46 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $294,092 | TotalAmt |
| Program Services | $290,565 | ProgramServicesAmt |
| Management And General | $3,111 | ManagementAndGeneralAmt |
| Fundraising | $416 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,559 | TotalAmt |
| Program Services | $20,559 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,616 | TotalAmt |
| Program Services | $8,616 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $965,641 | TotalAmt |
| Program Services | $936,907 | ProgramServicesAmt |
| Management And General | $25,347 | ManagementAndGeneralAmt |
| Fundraising | $3,387 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,487 | TotalAmt |
| Program Services | $306,099 | ProgramServicesAmt |
| Management And General | $8,281 | ManagementAndGeneralAmt |
| Fundraising | $1,107 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,971 | TotalAmt |
| Program Services | $12,971 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SUPPLIES & MATERIALS | $216,257 | $195,038 | $2,807 | $18,412 |
| TEXTBOOKS & EQUIPMENT | $133,128 | $133,128 | ||
| FOOD | $124,192 | $124,192 | ||
| REPAIRS & MAINTENANCE | $65,977 | $65,977 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $58,020 | TotalAmt |
| Program Services | $58,020 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,596,893 | TotalAmt |
| Program Services | $9,316,294 | ProgramServicesAmt |
| Management And General | $256,206 | ManagementAndGeneralAmt |
| Fundraising | $24,393 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $474,053 | BOYAmt |
| EOY | $917,737 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $591,842 | BOYAmt |
| EOY | $767,281 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,903 | BOYAmt |
| EOY | $7,327 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,640 | BOYAmt |
| EOY | $5,186 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,406 | BOYAmt |
| EOY | $8,407 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $11,936,409 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $903,052 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,255,028 | BOYAmt |
| EOY | $11,033,357 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,690 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,342,872 | BOYAmt |
| EOY | $12,745,985 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,327 | BOYAmt |
| EOY | $646,583 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $8,157 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,185,421 | BOYAmt |
| EOY | $11,149,832 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,551,748 | BOYAmt |
| EOY | $11,804,572 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $791,124 | BOYAmt |
| EOY | $941,413 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $791,124 | BOYAmt |
| EOY | $941,413 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,342,872 | BOYAmt |
| EOY | $12,745,985 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $150,289 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,675,000 | OtherCostOrOtherBasisAmt |
| Book Value | $1,675,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,688,222 | OtherCostOrOtherBasisAmt |
| Depreciation | $617,468 | DepreciationAmt |
| Book Value | $9,070,754 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $166,033 | OtherCostOrOtherBasisAmt |
| Depreciation | $70,942 | DepreciationAmt |
| Book Value | $95,091 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $407,154 | OtherCostOrOtherBasisAmt |
| Depreciation | $214,642 | DepreciationAmt |
| Book Value | $192,512 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $11,033,357 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $9,911,029 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $154,000 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $9,847 | OtherRevenueAmt |
| Revenue Not Reported | $163,847 | RevenueNotReportedAmt |
| Revenue Subtotal | $9,747,182 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $9,747,182 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,760,740 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $154,000 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $9,847 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $163,847 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,596,893 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $9,596,893 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | FUNDRAISING EVENT EXPENSE 9,847 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | FUNDRAISING EVENT EXPENSE 9,847 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | false | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FUN RUN | Event1Nm |
| Gross Receipts Event1 | $36,571 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $36,571 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $8,155 | OtherDirectExpensesEvent1Amt |
| Event2 | GALA | Event2Nm |
| Gross Receipts Event2 | $10,338 | GrossReceiptsEvent2Amt |
| Gross Revenue Event2 | $10,338 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $1,692 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $46,909 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $46,909 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $9,847 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $9,847 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $37,062 | NetIncomeSummaryAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HENRY MARSH | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | BOARD MEMBER | RelationshipDescriptionTxt |
| Transaction | $96,000 | TransactionAmt |
| Transaction | RENT FOR BUILDING | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE L, PART V | FormAndLineReferenceDesc |
| Explanation | 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. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 9,847 FUNDRAISING EVENT EXPENSE -9,847 |
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