Scores are not available for this record yet.
Assets
Flat$5,296,129
Flat from 2018
Net Assets
Flat-$2,027,338
Flat from 2018
Liabilities
Flat$7,323,467
Flat from 2018
Revenue
Flat$5,209,076
Flat from 2018
Expenses
Flat$6,153,565
Flat from 2018
Net Income
Flat-$944,489
Flat from 2018
To provide students with a personalized and adaptive education to grow academically, emotionally, and socially.
SEE PART III, LINE 1.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $487,284 | $888,374 | ▲ $401,090 |
| Accounts Receivable | $473,567 | $167,273 | ▼ $306,294 |
| Prepaid Expenses and Deferred Charges | $70,422 | $110,500 | ▲ $40,078 |
| Land, Buildings, and Equipment, Net | $97,096 | $102,036 | ▲ $4,940 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $50,988 | $46,254 | ▼ $4,734 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-1,133,837 | $-2,073,592 | ▼ $939,755 |
| Total Assets | $1,169,219 | $5,296,129 | ▲ $4,126,910 |
| Other Assets Total | $40,850 | $4,027,946 | ▲ $3,987,096 |
| Liabilities | |||
| Other Liabilities | $2,004,474 | $7,032,385 | ▲ $5,027,911 |
| Accounts Payable and Accrued Expenses | $201,486 | $235,300 | ▲ $33,814 |
| Mortgage Notes Payable Secured by Investment Property | $46,108 | $55,782 | ▲ $9,674 |
| Total Liabilities | $2,252,068 | $7,323,467 | ▲ $5,071,399 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-1,082,849 | $-2,027,338 | ▼ $944,489 |
| Total Liabilities and Net Assets / Fund Balance | $1,169,219 | $5,296,129 | ▲ $4,126,910 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $102,036 | $89,913 | $191,949 |
| Other Assets Org | $4,020,671 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Curtis Windham | Executive Director | FT | $91,731 | $12,004 | $103,735 |
| Taryn Mcgovern | Secretary/teacher | FT | $52,352 | $9,105 | $61,457 |
| Katie Rose Kammerude | Member/teacher | FT | $43,745 | $8,515 | $52,260 |
| Name | Title |
|---|---|
| Donna Piazza | Board Chair |
| Joanna Hicks | Vice Chair |
| Crystal Totten | Member |
| Janelle Erickson | Member |
| Neil Nye | Member |
| Shannan Paul | Member |
| Tony Farah | Member |
| Karen Marshall | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Care Cab INC | Student Transportation | 2600 NO 7TH STREET, St Cloud, MN 56303 | $461,938 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,556,360 |
| Other Expenses | $1,597,205 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,461,954 | $37,829 | - | $2,499,783 |
| Pension Plan Contributions | $1,132,299 | $66,884 | - | $1,199,183 |
| Occupancy | $372,763 | - | - | $372,763 |
| Other Employee Benefits | $332,950 | $3,837 | - | $336,787 |
| Current Officers, Directors, Trustees, and Key Employees | $121,779 | $103,992 | - | $225,771 |
| Fees for Services Other | $217,695 | $1,054 | - | $218,749 |
| Payroll Taxes | $197,810 | $10,911 | - | $208,721 |
| Comp Disqual Persons | $86,115 | - | - | $86,115 |
| Advertising | - | $76,622 | - | $76,622 |
| Fees for Services Accounting | - | $61,815 | - | $61,815 |
| Depreciation Depletion | $40,976 | $199 | - | $41,175 |
| Office Expenses | $20,592 | $17,072 | - | $37,664 |
| Information Technology | $26,233 | $7,341 | - | $33,574 |
| All Other Expenses | $17,673 | $12,310 | - | $29,983 |
| Other Expenses | $19,393 | - | - | $19,393 |
| Conferences and Meetings | $10,477 | $50 | - | $10,527 |
| Insurance | $6,440 | - | - | $6,440 |
| Interest | $3,604 | - | - | $3,604 |
| Fees for Services Legal | - | $2,275 | - | $2,275 |
| Total Functional Expenses | $5,751,374 | $402,191 | $0 | $6,153,565 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $16,706,115 |
| Expenses Not Reported on Form 990 | $11,616,378 |
| Total Expenses per Form 990 | $6,153,565 |
| Expenses per Audited Statements | $5,089,737 |
| Expenses Not Reported on Financial Statements | $1,063,828 |
| Other Expense Adjustments | $1,063,828 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $6,039,135 |
| Deferred Inflows - Pension | $993,250 |
“As per mn statute 124e.07, staff members employed at the school, including teachers providing instruction under a contract, members of the board of directors, and all parents or legal guardians of children enrolled in the school are the voters eligible to elect the members of the schools board of directors.”
“The spero academy finance committee reviews the form 990, while in preparation, and then presents the public disclosure form 990 to the board of directors for review and approval, prior to submission.”
“The members of the board of directors receive an orientation and review of the conflict of interest policy at the annual meeting of the board. Following the information review, each member completes and signs a conflict of interest disclosure that is current for the year. The governance committee reminds board members of their disclosure responsibilities at several times throughout the school year at board meetings.”
“The spero academy personnel committee reviews the macs annual report of charter school salaries and benefits for comparability, the chair of the personnel committee solicits performance review data from officers of the board and summarizes the responses for a meeting and discussion with the director. Compensation is recommended to the full board of directors by the chair of the board and based on the results of the compensation and performance reviews. The full board takes action on the contract prior to execution.”
“The policies and financial statements of spero academy are posted on its website. The policies and financial statements are also available in the school office for review of hard copy.”
“Related board members per mn statute 124e.07, charter schools are required to have a licensed teacher as a member of the board of directors. Katie rose kammerude and taryn mcgovern are board members but received compensation for their services as teachers.”
“Pension liabilities, deferred outflows & inflows pension: as a charter school in the state of minnesota, participation in two multiple-employer, cost-sharing defined benefit pension plans is statutorily required. The school's contributions to the plans are also regulated by statute and are based on a percentage of salaries and wages earned by current employees. Therefore, while the net pension liability, deferred outflows and inflows, are reported on the school's statement of net position, the school is not in a position to directly control the liabilities or the subsequent liquidation of the liabilities.”
“Friends of spero revenues 18,037,961. Capital lease proceeds 38,344.”
“State aid related to pension exp 9,623.”
“Capitalized equipment 46,307. Principal payments - capital leases 28,670. Friends of spero expenses 11,541,401.”
“Depreciation expense 41,175. Change in pension liabilities 1,016,863. Change in compensated absences payable 5,598. Loss on disposal of capital assets 192.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 167273 |
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| IRS990/ActivityOrMissionDesc | 0 | SEE PART III, LINE 1. |
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| IRS990/Desc | 0 | THE 2017-2018 SCHOOL YEAR WAS THE SCHOOL'S FOURTEENTH YEAR OF OPERATION.SPERO ACADEMY BEGAN A BUILDING PROJECT THAT STARTED IN THE SPRING OF 2016. FINAL APPROVALS OF THE CONSTRUCTION OF A NEW FACILITY WAS RECEIVED IN JULY OF 2017 WITH A FINAL COMPLETION OF THE FACILITY IN THE FALL OF 2018. THE NEW FACILITY WILL ALLOW THE SCHOOL TO INCREASE ENROLLMENT UP TO 168 STUDENTS, WHICH SHOULD BE MET IN YEAR FIVE OF BEING IN THE NEW SCHOOL. THE SCHOOL WILL ALSO MEET ALL BUDGETARY GOALS FOR THE PROJECT.SPERO ACADEMY ALSO RECEIVED A FIVE YEAR RENEWAL WITH THE UNIVERSITY OF ST. THOMAS AS OUR AUTHORIZER. THE LAST AGREEMENT WAS A THREE YEAR AGREEMENT AND ENDED ON JUNE 30, 2018. THE FINAL REVIEW OF SPERO ACADEMY FROM ST. THOMAS SHOWED THAT ALL AREAS WERE IN GOOD STANDING AND THAT A FIVE YEAR AGREEMENT WAS RECOMMENDED BASED ON POSITIVE PERFORMANCE. A FIVE YEAR AGREEMENT IS ALSO THE LONGEST AGREEMENT POSSIBLE FROM THE UNIVERSITY OF ST. THOMAS. |
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| IRS990/MissionDesc | 0 | TO PROVIDE STUDENTS WITH A PERSONALIZED AND ADAPTIVE EDUCATION TO GROW ACADEMICALLY, EMOTIONALLY, AND SOCIALLY. |
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| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 372763 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 372763 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 17072 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 20592 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 37664 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 40850 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4027946 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3837 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 332950 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 336787 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT TRANSPORTATION |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD SERVICE |
| IRS990/OtherExpensesGrp/Desc | 2 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIP RENTAL & MAINT |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 606113 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 39836 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 36672 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 19393 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 606113 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 39836 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 36672 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 19393 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2004474 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 7032385 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 506 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 506 |
| IRS990/OtherRevenueTotalAmt | 0 | 506 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 37829 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2461954 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2499783 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 10911 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 197810 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 208721 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 50988 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 46254 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 66884 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 1132299 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1199183 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 70422 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 110500 |
| IRS990/PrincipalOfficerNm | 0 | DONNA PIAZZA |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEDICAL ASSISTANCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FOOD SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FEES FROM PATRONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 176187 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10843 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 672 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 176187 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 10843 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 672 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 4344496 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 498 |
| IRS990/PYOtherExpensesAmt | 0 | 1462996 |
| IRS990/PYOtherRevenueAmt | 0 | 4159 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 148288 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -550619 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3585064 |
| IRS990/PYTotalExpensesAmt | 0 | 5048060 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4497441 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -944489 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 188208 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 487284 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 888374 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 102036 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 89913 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 191949 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 11616378 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1063828 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5089737 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 7275 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 4020671 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM FRIENDS OF SPERO ACADEMY |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DEFERRED OUTFLOWS - PENSION |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 11616378 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 1063828 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 6039135 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 993250 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED INFLOWS - PENSION |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 18076305 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 9623 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 18076305 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 9623 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5199453 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FRIENDS OF SPERO REVENUES 18,037,961. CAPITAL LEASE PROCEEDS 38,344. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | STATE AID RELATED TO PENSION EXP 9,623. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | CAPITALIZED EQUIPMENT 46,307. PRINCIPAL PAYMENTS - CAPITAL LEASES 28,670. FRIENDS OF SPERO EXPENSES 11,541,401. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | DEPRECIATION EXPENSE 41,175. CHANGE IN PENSION LIABILITIES 1,016,863. CHANGE IN COMPENSATED ABSENCES PAYABLE 5,598. LOSS ON DISPOSAL OF CAPITAL ASSETS 192. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 102036 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 4027946 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 6153565 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 7032385 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5209076 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 23275758 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 16706115 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | POLICIES ARE POSTED ON THE SCHOOL WEBSITE OR AVAILABLE AT THE SITE AS REQUESTED. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | AS A MN PUBLIC CHARTER SCHOOL, SPERO ACADEMY RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AS PER MN STATUTE 124E.07, STAFF MEMBERS EMPLOYED AT THE SCHOOL, INCLUDING TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT, MEMBERS OF THE BOARD OF DIRECTORS, AND ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL ARE THE VOTERS ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOLS BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SPERO ACADEMY FINANCE COMMITTEE REVIEWS THE FORM 990, WHILE IN PREPARATION, AND THEN PRESENTS THE PUBLIC DISCLOSURE FORM 990 TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL, PRIOR TO SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBERS OF THE BOARD OF DIRECTORS RECEIVE AN ORIENTATION AND REVIEW OF THE CONFLICT OF INTEREST POLICY AT THE ANNUAL MEETING OF THE BOARD. FOLLOWING THE INFORMATION REVIEW, EACH MEMBER COMPLETES AND SIGNS A CONFLICT OF INTEREST DISCLOSURE THAT IS CURRENT FOR THE YEAR. THE GOVERNANCE COMMITTEE REMINDS BOARD MEMBERS OF THEIR DISCLOSURE RESPONSIBILITIES AT SEVERAL TIMES THROUGHOUT THE SCHOOL YEAR AT BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SPERO ACADEMY PERSONNEL COMMITTEE REVIEWS THE MACS ANNUAL REPORT OF CHARTER SCHOOL SALARIES AND BENEFITS FOR COMPARABILITY, THE CHAIR OF THE PERSONNEL COMMITTEE SOLICITS PERFORMANCE REVIEW DATA FROM OFFICERS OF THE BOARD AND SUMMARIZES THE RESPONSES FOR A MEETING AND DISCUSSION WITH THE DIRECTOR. COMPENSATION IS RECOMMENDED TO THE FULL BOARD OF DIRECTORS BY THE CHAIR OF THE BOARD AND BASED ON THE RESULTS OF THE COMPENSATION AND PERFORMANCE REVIEWS. THE FULL BOARD TAKES ACTION ON THE CONTRACT PRIOR TO EXECUTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE POLICIES AND FINANCIAL STATEMENTS OF SPERO ACADEMY ARE POSTED ON ITS WEBSITE. THE POLICIES AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE IN THE SCHOOL OFFICE FOR REVIEW OF HARD COPY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. KATIE ROSE KAMMERUDE AND TARYN MCGOVERN ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
