2014-02-19T09:27:05-06:00 2013-06-30 SQUIRE & COMPANY PC 1329 SOUTH 800 EAST OREM UT 840977737 990 2012-07-01 760817459 SPECTRUM ACADEMY SPEC 8019360318 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 BRAD NELSON 8019360318 2014-02-07 true M PAUL WINWARD CPA 8012256900 2014-02-17 2012 2015-11-30 17:44:51Z BRAD NELSON 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 5417407 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 7 186 225 0 3365087 5198950 171622 199019 -157 333 14434 15869 3550986 5414171 0 0 2814364 3784315 0 692 981763 1195335 3796127 4979650 -245141 434521 4634693 5646623 4384388 4961797 250305 684826 TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES. false false 4649404 OPERATION OF ONE PUBLIC CHARTER SCHOOL FOR STUDENTS FROM KINDERGARTEN TO TWELFTH GRADE. 23763 30619 OPERATION OF A DAY CARE AND PRESCHOOL SERVICES. 110982 27840 OPERATION OF A FOOD SERVICES PROGRAM FOR THE CONVENIENCE OF THE STUDENTS AND FACULTY. 4784149 true false false false false false false false false false true false false false false false true false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 6 0 186 true false false false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false X BRAD NELSON 8019360318 575 CUTLER DRIVE NORTH SALT LAKE UT 84054 BRANDON SAVAGE 2.00 X 0 0 0 DENNIS BULLARD 2.00 X 0 0 0 JASON STEENBLIK 2.00 X 0 0 0 JANNA GOLD 1.00 X 0 0 0 MARCY JOHNSON 1.00 X 0 0 0 MARNEY DEVROOM 2.00 X 0 0 0 ROZANNE MARSH 1.00 X 0 0 0 BRAD NELSON 40.00 X 88729 0 2932 JAMIE CHRISTENSEN 40.00 X 86465 0 11588 175194 14520 false false false 5029844 169106 5198950 THERAPY SERVICES 80692 80692 STUDENT ACTIVITIES AND FEES 59868 59868 DAY CARE FEES 28849 28849 LUNCH PROGRAM FEES 27840 27840 PRESCHOOL FEES 1770 1770 199019 333 333 19105 3236 15869 15869 5414171 59868 155353 175194 86465 88729 3042272 3012385 29885 2 89025 86055 2970 242120 240941 1179 235704 227403 8300 1 12229 7780 4449 49001 21005 27996 1733 1733 8412 8412 782 782 112532 106131 6266 135 16334 16334 14251 14251 369866 355819 13769 278 154663 148789 5758 116 12180 11726 454 TEXTBOOKS & EQUIPMENT 163078 163078 REPAIRS & MAINTENANCE 91113 89776 1309 28 SUPPLIES & MATERIALS 88273 84903 3249 121 FOOD 78731 78731 22157 21650 496 11 4979650 4784149 194809 692 288062 629922 175761 225092 3760 43677 5018 1582 8406 8406 5164373 426429 4153686 4737944 4634693 5646623 306707 350199 4077681 4611598 4384388 4961797 X 250305 684826 250305 684826 4634693 5646623 434521 X false true X true false X 600000 600000 4113222 270864 3842358 153033 39479 113554 298118 116086 182032 4737944 5667407 250000 3236 253236 5414171 5414171 5232886 250000 3236 253236 4979650 4979650 REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EVENT EXPENSE 3,236 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EVENT EXPENSE 3,236 true true false true true true true false false false false false false false false true false true PUBLICATION OF NONDISCRIMINATORY POLICY IN MEDIA EXPLANATION SCHEDULE E LINE 3 THIS ORGANIZATION IS EXCUSED FROM FORMAL COMPLIANCE WITH REV PROC 7550 AS LONG AS THE SCHOOLS CHARTER AGREEMENT WITH THE STATE OF UTAH REMAINS IN EFFECT FINANCIAL AID OR GOVERNMENT ASSISTANCE EXPLANATION SCHEDULE E LINE 6 THE ORGANIZATION RECEIVES STATE AND FEDERAL GRANTS TO OPERATE GALA 11254 11254 763 11254 11254 763 763 10491 ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT REVIEWS, BUT BOARD DOESN'T REVIEW PRIOR TO FILING. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C MANAGEMENT AND THE BOARD REGULARLY MONITOR AND ENFORCE THE SCHOOL'S CONFLICT OF INTEREST POLICY. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD ANNUALLY REVIEWS AND APPROVES PAY RATES AND PAY SCALES. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD ANNUALLY REVIEWS AND APPROVES PAY RATES AND PAY SCALES. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FORM 990 AVAILABLE UPON REQUEST. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 FUNDRAISING EVENT EXPENSE 3,236 FUNDRAISING EVENT EXPENSE -3,236