2014-05-02T13:44:58-05:00 2013-06-30 410975573 HLB TAUTGES REDPATH LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2012-07-01 371518372 SPECTRUM HIGH SCHOOL SPEC 7632418703 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 VANESSTA SPARK 7632418703 2014-04-28 1 THOMAS W HODNEFIELD CPA P00185415 6514267000 2014-04-28 2012 2015-11-30 17:44:51Z VANESSTA SPARK 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 5265917 0 X WWW.SPECTRUMHIGHSCHOOL.ORG X 2005 MN PUBLIC CHARTER SCHOOL GRADES 6-12. 7 5 129 20 0 0 3834811 4951592 198716 251044 0 0 32831 63281 4066358 5265917 0 3138 0 0 1966883 2724114 0 0 0 1833846 2122529 3800729 4849781 265629 416136 1981653 1594615 1409453 606279 572200 988336 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 3999235 3138 167536 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 496 STUDENTS IN GRADES 6-12. 3999235 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 20 0 1 129 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 5.00 X X 0 0 0 MIKE WIYNINGER 5.00 X 0 0 0 ERIC BUBNA 40.00 X X 50828 0 11120 KERRY JERRED 5.00 X 0 0 0 SARA PELOQUIN 40.00 X 46389 0 12595 ROBERT ROGERS 5.00 X X 0 0 0 DON STAUFFER 5.00 X X 0 0 0 ANTHONY BRUNT 40.00 X 43987 0 12650 VANESSTA SPARK 40.00 X 98545 0 23252 239749 0 59617 0 0 0 0 VISION OF ELK RIVER 10606 NW HEMLOCK STREET ANNANDALE MN 55302 TRANSPORTATION 121364 1 4927958 23634 4951592 PROGRAM FEES 611600 167536 167536 FOOD SALES 611710 83508 83508 251044 7251 0 7251 7251 MISCELLANEOUS 900099 56030 56030 56030 5265917 167536 0 146789 X 3138 3138 326659 187167 139492 1927749 1660741 267008 146049 117798 28251 159000 129005 29995 164657 133919 30738 491653 319327 172326 199939 120475 79464 10833 9661 1172 981532 912971 68561 18724 16786 1938 25592 25592 73329 73023 306 INSTRUCTIONAL MATERIALS 122828 122828 FOOD & MILK 90327 90050 277 DUES AND MEMBERSHIPS 59631 30095 29536 SMALL EQUIPMENT 7635 6153 1482 40506 40506 4849781 3999235 850546 0 82038 1331556 692895 809 456153 73736 69600 556734 180767 449296 375967 44218 0 1981653 1594615 245883 286160 110 7085 1163460 313034 1409453 606279 X 546151 988336 26049 0 0 0 572200 988336 1981653 1594615 416136 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 229123 33521 195602 327611 147246 180365 375967 X 5266023 106 106 5265917 0 5265917 5586217 736436 736436 4849781 0 4849781 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 HAS 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 106. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES REPORTED BY SPECTRUM BUILDING COMPANY 736,436. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE POLICY IS COMMUNICATED ON OUR WEBSITE IN ALL SOLICITATION AND REGISTRATION MATERIALS. EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE SCHEDULE E, PART I, LINE 6 AS A PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE AND FEDERAL FUNDING. 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. OTHER FEES FORM 990, PART IX, LINE 11G CONTRACTED TRANSPORTATION: PROGRAM SERVICE EXPENSES 138,519. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 138,519. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 125,273. MANAGEMENT AND GENERAL EXPENSES 172,326. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 297,599. OTHER FEES: PROGRAM SERVICE EXPENSES 55,535. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 55,535. 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 0 1 0 0 SPECTRUM BUILDING COMPANY K 381497 COST