Civic Intelligence

Spectrum High School

990 • Fiscal year 2013 • EIN 37-1518372

Jul 01, 2012 to Jun 30, 2013 • Filed on Apr 28, 2014

Organization ProfileWWW.SPECTRUMHIGHSCHOOL.ORG
17796 Industrial Circle NW55330
Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

65th percentile

0.38x

Higher debt load relative to assets than 65% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

5th percentile

-20%

Faster asset growth than 5% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$1,594,615

Down $387,038 (-20%) from 2012

Net Assets

Up

$988,336

Up $416,136 (+73%) from 2012

Liabilities

Down

$606,279

Down $803,174 (-57%) from 2012

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$4,849,781

Up $1,049,052 (+28%) from 2012

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0-$5.0MAssets 2010: $453,866Liabilities 2010: $373,526Net Assets 2010: $80,3402010Assets 2011: $984,607Liabilities 2011: $678,036Net Assets 2011: $306,5712011Assets 2012: $1,981,653Liabilities 2012: $1,409,453Net Assets 2012: $572,2002012Assets 2013: $1,594,615Liabilities 2013: $606,279Net Assets 2013: $988,3362013Assets 2014: $1,903,832Liabilities 2014: $573,522Net Assets 2014: $1,330,3102014Assets 2015: $2,669,341Liabilities 2015: $3,569,100Net Assets 2015: -$899,7592015Assets 2016: $3,432,238Liabilities 2016: $4,034,914Net Assets 2016: -$602,6762016Assets 2017: $10,957,311Liabilities 2017: $12,710,337Net Assets 2017: -$1,753,0262017Assets 2019: $8,262,667Liabilities 2019: $10,107,752Net Assets 2019: -$1,845,0852019Assets 2020: $7,497,539Liabilities 2020: $9,925,363Net Assets 2020: -$2,427,8242020Assets 2021: $6,267,072Liabilities 2021: $9,093,122Net Assets 2021: -$2,826,0502021Assets 2022: $6,601,700Liabilities 2022: $8,833,814Net Assets 2022: -$2,232,1142022

Highlighted filing

2013

Assets$1,594,615
Liabilities$606,279
Net Assets$988,336
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $2,055,1912010Expenses 2011: $2,263,2162011Expenses 2012: $3,800,7292012Expenses 2013: $4,849,7812013Revenue 2014: $5,874,462Expenses 2014: $5,532,488Net Income 2014: $341,9742014Revenue 2015: $6,891,275Expenses 2015: $6,544,247Net Income 2015: $347,0282015Revenue 2016: $7,547,908Expenses 2016: $7,250,825Net Income 2016: $297,0832016Revenue 2017: $8,230,050Expenses 2017: $9,380,400Net Income 2017: -$1,150,3502017Revenue 2019: $9,036,507Expenses 2019: $9,042,441Net Income 2019: -$5,9342019Revenue 2020: $9,076,504Expenses 2020: $9,035,133Net Income 2020: $41,3712020Revenue 2021: $9,361,830Expenses 2021: $9,278,067Net Income 2021: $83,7632021Revenue 2022: $10,155,775Expenses 2022: $9,705,877Net Income 2022: $449,8982022

Highlighted filing

2013

Revenue-
Expenses$4,849,781
Net Income-
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2012 to Jun 30, 2013
Signed
Apr 28, 2014
Return Version
2012v2.1
Gross Receipts
$5,265,917
Mission and Program Overview

Mission

The mission of spectrum high school and spectrum middle school is to encourage students in attaining their maximum potential through a 3-dimensional strategy emphasizing college preparatory curriculum, a technology integrated environment, and community-based outreach.

Filing and Contact Details

Filer

EIN
37-1518372
Raw XML AppendixShowing 400 of 497 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/MissionDescription0THE 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.
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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation0A 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.
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IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation2EXPENSES REPORTED BY SPECTRUM BUILDING COMPANY 736,436.
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IRS990ScheduleE/Form990ScheduleEPartII/Explanation0THE POLICY IS COMMUNICATED ON OUR WEBSITE IN ALL SOLICITATION AND REGISTRATION MATERIALS.
IRS990ScheduleE/Form990ScheduleEPartII/Explanation1AS A PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE AND FEDERAL FUNDING.
IRS990ScheduleE/Form990ScheduleEPartII/Identifier0EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION
IRS990ScheduleE/Form990ScheduleEPartII/Identifier1EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE
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IRS990ScheduleO/GeneralExplanation/Explanation0THERE ARE NO SUCH COMMITTEES.
IRS990ScheduleO/GeneralExplanation/Explanation1A DRAFT OF FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO APPROVAL AND SIGNATURE.
IRS990ScheduleO/GeneralExplanation/Explanation2EVERY 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.
IRS990ScheduleO/GeneralExplanation/Explanation3SPECTRUM 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.
IRS990ScheduleO/GeneralExplanation/Explanation4PUBLIC DOCUMENTS WOULD BE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/GeneralExplanation/Explanation5CONTRACTED 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.
IRS990ScheduleO/GeneralExplanation/Identifier0OTHER FEES
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990, PART IX, LINE 11G
IRS990/ScheduleORequired01
IRS990ScheduleR/DividendsRelatedOrganization00
IRS990ScheduleR/ExchangeOfAssets00
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1017796 INDUSTRIAL CIR NW
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City0ELK RIVER
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State0MN
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode055330
IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg01
IRS990ScheduleR/Form990ScheduleRPartII/DirectControllingEntityName/BusinessNameLine10SPECTRUM HIGH SCHOOL
IRS990ScheduleR/Form990ScheduleRPartII/EIN0260425207
IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection0501(C)(3)
IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState0MN
IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine10SPECTRUM BUILDING COMPANY
IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities0HOLD AND LEASE SCHOOL FACILITY
IRS990ScheduleR/Form990ScheduleRPartII/PublicCharityStatus0LINE 11A, I
IRS990ScheduleR/GiftGrantOrCapContrFrOtherOrg00
IRS990ScheduleR/GiftGrantOrCapContrToOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesFromOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrg00
IRS990ScheduleR/OtherTransferFromOtherOrg00
IRS990ScheduleR/OtherTransferToOtherOrg00
IRS990ScheduleR/PerformOfServicesByOtherOrgs00
IRS990ScheduleR/PerformOfServicesForOtherOrgs00
IRS990ScheduleR/PurchaseOfAssetsFromOtherOrg00
IRS990ScheduleR/ReceiptOfIntAnnRentsRoyalties00
IRS990ScheduleR/ReimbursementPaidByOtherOrg01
IRS990ScheduleR/ReimbursementPaidToOtherOrg00
IRS990ScheduleR/RentalOfFacilitiesFrOtherOrgs01
IRS990ScheduleR/RentalOfFacilitiesToOtherOrgs00
IRS990ScheduleR/SaleOfAssetsToOtherOrg00
IRS990ScheduleR/SharingOfFacilities01
IRS990ScheduleR/SharingOfPaidEmployees00

Document Assets

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Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,594,615
Liabilities
$606,279
Net assets
$988,336
Revenue
-
Expenses
$4,849,781
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.60$8.83$2.23$10.2$9.71$0.45
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$9.09$2.83$9.36$9.28$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.50$9.93$2.43$9.08$9.04$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.26$10.1$1.85$9.04$9.04$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$12.7$1.75$8.23$9.38$1.15
2016Detailed filing. Detailed filing data is available for this year.$3.43$4.03$0.60$7.55$7.25$0.30
2015Detailed filing. Detailed filing data is available for this year.$2.67$3.57$0.90$6.89$6.54$0.35
2014Detailed filing. Detailed filing data is available for this year.$1.90$0.57$1.33$5.87$5.53$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$0.61$0.99$4.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$1.41$0.57$3.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.68$0.31$2.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.37$0.08$2.06