Civic Intelligence

Spectrum Building Company

EIN 26-0425207 • 501(c)3 • Elk River, MN

Profile

The organization's primary exempt purpose is to acquire and renovate property and lease to its supported organization, spectrum high school, a minnesota public charter school.

17796 Industrial Circle NWElk River, MN 55330

www.spectrumhighschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

1.17x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

13.98x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

43rd percentile

2.0%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$106,408

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

32nd percentile

-0.5%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-10%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$19,253,629

Down $90,721 (-0.5%) from 2023

Liabilities

Down

$22,455,797

Down $122,192 (-0.5%) from 2023

Net Assets

Up

-$3,202,168

Up $31,471 (+1.0%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin43rd percentile

Revenue

Down

$1,606,032

Down $183,716 (-10%) from 2023

Expenses

Up

$1,574,561

Up $92,810 (+6.3%) from 2023

Net Income

Down

$31,471

Down $276,526 (-90%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0-$10MAssets 2012: $0Liabilities 2012: $44,218Net Assets 2012: -$44,2182012Assets 2013: $11,347,038Liabilities 2013: $12,127,586Net Assets 2013: -$780,5482013Assets 2014: $14,026,576Liabilities 2014: $15,539,073Net Assets 2014: -$1,512,4972014Assets 2015: $13,594,536Liabilities 2015: $15,334,482Net Assets 2015: -$1,739,9462015Assets 2016: $13,264,682Liabilities 2016: $15,152,706Net Assets 2016: -$1,888,0242016Assets 2017: $12,880,375Liabilities 2017: $14,841,129Net Assets 2017: -$1,960,7542017Assets 2018: $21,771,023Liabilities 2018: $24,672,176Net Assets 2018: -$2,901,1532018Assets 2019: $21,005,778Liabilities 2019: $23,736,360Net Assets 2019: -$2,730,5822019Assets 2020: $20,271,529Liabilities 2020: $23,609,330Net Assets 2020: -$3,337,8012020Assets 2021: $19,840,253Liabilities 2021: $23,263,292Net Assets 2021: -$3,423,0392021Assets 2022: $19,420,791Liabilities 2022: $22,962,427Net Assets 2022: -$3,541,6362022Assets 2023: $19,344,350Liabilities 2023: $22,577,989Net Assets 2023: -$3,233,6392023Assets 2024: $19,253,629Liabilities 2024: $22,455,797Net Assets 2024: -$3,202,1682024

Highlighted filing

2024

Assets$19,253,629
Liabilities$22,455,797
Net Assets-$3,202,168
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $0Expenses 2012: $44,218Net Income 2012: -$44,2182012Expenses 2013: $736,4362013Revenue 2014: $746,246Expenses 2014: $1,478,195Net Income 2014: -$731,9492014Revenue 2015: $1,065,356Expenses 2015: $1,292,805Net Income 2015: -$227,4492015Revenue 2016: $1,065,946Expenses 2016: $1,214,024Net Income 2016: -$148,0782016Revenue 2017: $1,141,328Expenses 2017: $1,214,058Net Income 2017: -$72,7302017Revenue 2018: $1,197,527Expenses 2018: $2,137,926Net Income 2018: -$940,3992018Revenue 2019: $1,323,098Expenses 2019: $1,152,527Net Income 2019: $170,5712019Revenue 2020: $1,337,958Expenses 2020: $1,655,177Net Income 2020: -$317,2192020Revenue 2021: $1,421,139Expenses 2021: $1,506,377Net Income 2021: -$85,2382021Revenue 2022: $1,379,520Expenses 2022: $1,498,117Net Income 2022: -$118,5972022Revenue 2023: $1,789,748Expenses 2023: $1,481,751Net Income 2023: $307,9972023Revenue 2024: $1,606,032Expenses 2024: $1,574,561Net Income 2024: $31,4712024

Highlighted filing

2024

Revenue$1,606,032
Expenses$1,574,561
Net Income$31,471
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,253,629
Liabilities
$22,455,797
Net assets
-$3,202,168
Revenue
$1,606,032
Expenses
$1,574,561
Net income
$31,471
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.3$22.5$3.20$1.61$1.57$0.03
2023Detailed filing. Detailed filing data is available for this year.$19.3$22.6$3.23$1.79$1.48$0.31
2022Detailed filing. Detailed filing data is available for this year.$19.4$23.0$3.54$1.38$1.50$0.12
2021Detailed filing. Detailed filing data is available for this year.$19.8$23.3$3.42$1.42$1.51$0.09
2020Detailed filing. Detailed filing data is available for this year.$20.3$23.6$3.34$1.34$1.66$0.32
2019Detailed filing. Detailed filing data is available for this year.$21.0$23.7$2.73$1.32$1.15$0.17
2018Detailed filing. Detailed filing data is available for this year.$21.8$24.7$2.90$1.20$2.14$0.94
2017Detailed filing. Detailed filing data is available for this year.$12.9$14.8$1.96$1.14$1.21$0.07
2016Detailed filing. Detailed filing data is available for this year.$13.3$15.2$1.89$1.07$1.21$0.15
2015Detailed filing. Detailed filing data is available for this year.$13.6$15.3$1.74$1.07$1.29$0.23
2014Detailed filing. Detailed filing data is available for this year.$14.0$15.5$1.51$0.75$1.48$0.73
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$12.1$0.78$0.74
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.04$0.04$0.00$0.04$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 12, 2025
Return Version
2023v6.0
Gross Receipts
$1,606,032
Mission and Program Overview

Mission

The organization's primary exempt purpose is to acquire and renovate property and lease to its supported organization, spectrum high school, a minnesota public charter school.

To acquire and renovate property and lease to spectrum high school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$15,891,791$15,557,458▼ $334,333
Savings and Temporary Cash Investments$2,436,443$2,627,716▲ $191,273
Cash and Non-Interest-Bearing Accounts$25,893$343▼ $25,550
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-3,233,639$-3,202,168▲ $31,471
Total Assets$19,344,350$19,253,629▼ $90,721
Other Assets Total$990,223$1,068,112▲ $77,889
Liabilities
Tax Exempt Bond Liabilities$21,856,754$21,461,182▼ $395,572
Other Liabilities$268,482$548,774▲ $280,292
Accounts Payable and Accrued Expenses$452,753$445,841▼ $6,912
Total Liabilities$22,577,989$22,455,797▼ $122,192
Net Assets / Fund Balance
Total Net Assets Fund Balance$-3,233,639$-3,202,168▲ $31,471
Total Liabilities and Net Assets / Fund Balance$19,344,350$19,253,629▼ $90,721

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,138,652$4,531,271$18,669,923
Land$1,204,967-$1,204,967
Equipment$213,839$527,291$741,130
Other Assets Org$119,257--
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleOtherTotal
Rick PetersonMember (admin)$106,408$106,408
Tony BruntSecretary (teacher)$81,534$81,534

Board Members and Trustees

NameTitle
Dave LucasChair (community)
Cory TaylorMember (parent)
Tom SagstetterTreasurer (parent)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,500,938
Investment Income
$105,094
Other Revenue
$0
Change in Net Assets
$31,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,574,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$891,682--$891,682
Depreciation Depletion$534,358--$534,358
All Other Expenses$40,796--$40,796
Fees for Services Other$1,816$20,108-$21,924
Fees for Services Accounting-$14,800-$14,800
Other Expenses$5,441--$5,441
Total Functional Expenses$1,539,653$34,908$0$1,574,561
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Spectrum High School$548,774

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACity of Bethel Minnesota2017-11-30$22,780,015Finance construction and refund bonds 2012a, 2014a and 2014b

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$22,780,015$104,114-$438,949

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The sole member of the organization is spectrum high school.”

Form 990, Part VI, Section A, Line 7A

“Spectrum high school, as the sole member, shall elect at least three directors, and up to five, with the majority comprised of the spectrum high school board of directors.”

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the board of directors.”

Form 990, Part VI, Section B, Line 11B

“A draft of form 990 is reviewed by management prior to approval and signature.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents and financial statements are made available to the public upon request for the same period of disclosure as set forth in section 6104(d).”

Filing and Contact Details

Filer

Filer Name
Spectrum Building Company
EIN
26-0425207
Phone
7632418703
Address
17796 INDUSTRIAL CIRCLE NW, ELK RIVER, MN 55330

Signing Officer

Name
Dave Lucas
Title
Board Chair
Phone
7632418703
Signed
2025-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Lucas
Formed
2007
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Creative Planning Tax LLC
Address
100 E PARK AVE STE 300, WATERLOO, IA 50703
Preparer
Michelle M Hekel
Phone
3192346885
Raw XML AppendixShowing 400 of 439 raw XML fields

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/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-3233639
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-3202168
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02436443
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02627716
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0371518372
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SPECTRUM HIGH SCHOOL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt014138652
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04531271
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt018669923
IRS990ScheduleD/EquipmentGrp/BookValueAmt0213839
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0527291
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0741130
IRS990ScheduleD/LandGrp/BookValueAmt01204967
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01204967
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0948855
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1119257
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS - LOSS ON REFUNDING
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM SPECTRUM HIGH SCHOOL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0548774
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO SPECTRUM HIGH SCHOOL
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015557458
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01068112
IRS990ScheduleD/TotalLiabilityAmt0548774
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd01
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0ISSUER NAME: CITY OF BETHEL, MINNESOTA DATE THE REBATE COMPUTATION WAS PERFORMED: 06/30/2022
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0DATE REBATE COMPUTATION PERFORMED
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02017-11-30
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0416004977
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum0086759AM9
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt022780015
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0CITY OF BETHEL MINNESOTA
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0FINANCE CONSTRUCTION AND REFUND BONDS 2012A, 2014A AND 2014B
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt06207298
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt01276994
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0438949
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt0104114
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingEscrowAmt014752660
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02018
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt022780015
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE MEMBER OF THE ORGANIZATION IS SPECTRUM HIGH SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SPECTRUM HIGH SCHOOL, AS THE SOLE MEMBER, SHALL ELECT AT LEAST THREE DIRECTORS, AND UP TO FIVE, WITH THE MAJORITY COMPRISED OF THE SPECTRUM HIGH SCHOOL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO APPROVAL AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SPECTRUM HIGH SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0371518372
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PUBLIC CHARTER SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt017796 INDUSTRIAL CIRCLE NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ELK RIVER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055330
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt021856754
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt021461182
IRS990/TaxExemptBondsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt019344350
IRS990/TotalAssetsEOYAmt019253629
IRS990/TotalAssetsGrp/BOYAmt019344350
IRS990/TotalAssetsGrp/EOYAmt019253629
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034908
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01539653
IRS990/TotalFunctionalExpensesGrp/TotalAmt01574561
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022577989
IRS990/TotalLiabilitiesEOYAmt022455797
IRS990/TotalLiabilitiesGrp/BOYAmt022577989
IRS990/TotalLiabilitiesGrp/EOYAmt022455797
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-3233639
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-3202168
IRS990/TotalOtherCompensationAmt030850
IRS990/TotalProgramServiceExpensesAmt01539653
IRS990/TotalProgramServiceRevenueAmt01500938
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0105094
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01500938
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01606032
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt019344350
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt019253629
IRS990/TotReportableCompRltdOrgAmt0157092
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

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