2012-04-17T11:10:11-05:00 2011-06-30 HLB TAUTGES REDPATH LTD 4810 WHITE BEAR PARKWAY WHITE BEAR LAKE MN 55110 990 2010-07-01 371518372 SPECTRUM HIGH SCHOOL SPEC 7632418703 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 VANESSTA SPARK 7632418703 2012-04-04 1 DIANNE R HICKOK CPA 6514267000 2012-04-04 2010 2016-02-24 21:20:13Z X VANESSTA SPARK 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 2489447 0 X WWW.SPECTRUMHIGHSCHOOL.ORG X 2005 MN PUBLIC CHARTER SCHOOL GRADES 9-12. 7 5 52 20 0 0 1946525 2355840 54568 111315 0 0 30092 22292 2031185 2489447 0 0 0 0 1055828 1211713 0 0 0 999363 1051503 2055191 2263216 -24006 226231 453866 984607 373526 678036 80340 306571 TO FOSTER ACADEMIC AND PERSONAL EXCELLENCE THROUGH A PROGRAM EMPHASIZING HIGH ACADEMIC STANDARDS AND A SMALL SCHOOL SETTING. 0 0 1833585 111315 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 236 STUDENTS IN GRADES 9-12. 1833585 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 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 0 0 0 0 0 1 11 0 52 1 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 0 0 0 1 1 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 X 0 0 0 ERIC BUBNA 40.00 X X 34815 0 1915 KERRY JERRED 5.00 X 0 0 0 LYDIA JONAK 5.00 X 0 0 0 SARA PELOQUIN 40.00 X 36265 0 5766 BRENDA SCHULZE 5.00 X X 0 0 0 ROBERT ROGERS 5.00 X 0 0 0 VANESSTA SPARK 40.00 X 66607 0 11739 137687 0 19420 0 0 0 0 0 2340484 15356 2355840 PROGRAM FEES 611600 63497 63497 FOOD SALES 611710 47818 47818 111315 MISCELLANEOUS 900099 22292 22292 22292 2489447 63497 0 70110 168623 88200 80423 841918 716082 125836 59983 46564 13419 68160 48038 20122 73029 58614 14415 255473 153428 102045 66804 38875 27929 5761 5628 133 529823 498547 31276 6096 4902 1194 21359 21359 30107 30107 MISCELLANEOUS 63326 60251 3075 INSTRUCTIONAL MATERIALS 31119 31119 SMALL EQUIPMENT 27789 27714 75 DUES AND MEMBERSHIPS 13846 4157 9689 2263216 1833585 429631 0 239374 175645 78742 696587 1373 1626 21607 28086 240249 157586 112770 82663 453866 984607 282786 468668 1206 89534 209368 373526 678036 X 57104 283276 23236 23295 0 0 80340 306571 453866 984607 226231 0 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 97084 97084 0 143165 60502 82663 82663 2489447 2263216 226231 0 226231 2489447 0 2489447 0 2489447 2263216 0 2263216 0 2263216 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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. 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 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.