Civic Intelligence

Spectrum High School

990 • Fiscal year 2017 • EIN 37-1518372

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 28, 2018

Organization ProfileWWW.SPECTRUMHIGHSCHOOL.ORG
17796 Industrial Circle NWElk River, MN 55330

(763) 241-8703

Siviq Scores

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

Liabilities / Assets

96th percentile

1.16x

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

1.54x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

13th percentile

-14%

Higher net margin than 13% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

42nd percentile

$152,979

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

98th percentile

219%

Faster asset growth than 98% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

9.0%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$10,957,311

Up $7,525,073 (+219%) from 2016

Net Assets

Down

-$1,753,026

Down $1,150,350 (-191%) from 2016

Liabilities

Up

$12,710,337

Up $8,675,423 (+215%) from 2016

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin13th percentile

Revenue

Up

$8,230,050

Up $682,142 (+9.0%) from 2016

Expenses

Up

$9,380,400

Up $2,129,575 (+29%) from 2016

Net Income

Down

-$1,150,350

Down $1,447,433 (-487%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth98th 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

2017

Assets$10,957,311
Liabilities$12,710,337
Net Assets-$1,753,026
Open 2017 Filing

Operations Trend

Revenue Growth61st percentile

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

2017

Revenue$8,230,050
Expenses$9,380,400
Net Income-$1,150,350
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 28, 2018
Return Version
2016v3.0
Gross Receipts
$8,230,050
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.

Public charter school grades 6-12.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,044,026$1,391,085▲ $347,059
Pledges and Grants Receivable$854,743$931,545▲ $76,802
Land, Buildings, and Equipment, Net$353,935$541,380▲ $187,445
Prepaid Expenses and Deferred Charges$63,627$48,923▼ $14,704
Accounts Receivable$45,637$33,568▼ $12,069
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-602,676$-1,753,026▼ $1,150,350
Total Assets$3,432,238$10,957,311▲ $7,525,073
Other Assets Total$1,070,270$8,010,810▲ $6,940,540
Liabilities
Accounts Payable and Accrued Expenses$3,779,486$12,545,717▲ $8,766,231
Deferred Revenue$255,428$103,501▼ $151,927
Other Liabilities$0$61,119▲ $61,119
Total Liabilities$4,034,914$12,710,337▲ $8,675,423
Net Assets / Fund Balance
Total Net Assets Fund Balance$-602,676$-1,753,026▼ $1,150,350
Total Liabilities and Net Assets / Fund Balance$3,432,238$10,957,311▲ $7,525,073

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$424,030$243,601$667,631
Leasehold Improvements$117,350$125,016$242,366
Other Assets Org$33,862--
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vanessta SparkExcutive DirectorFT$133,036$19,943$152,979
Dan DebruynExecutive DirectorFT$84,850$10,846$95,696
Jessica KemnitzBoard Member/teacherFT$47,078$10,028$57,106
Scott GanglBoard Member/teacherFT$36,034$4,790$40,824

Board Members and Trustees

NameTitle
Dave LucasBoard Chair
Tom SagstetterBoard Vice Chair
Kerry JerredBoard Member
Kathy ReedBoard Secretary
Paula BernardBoard Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Vision Of Elk RiverTransportation10606 NW HEMLOCK STREET, Annandale, MN 55302$288,277
Revenue and Support

Revenue Composition

Contributions and Grants
$7,723,716
Program Service Revenue
$410,987
Investment Income
$4,084
Other Revenue
$91,263
All Other Contributions
$67,218
Change in Net Assets
$-1,150,350
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,735,257
Salaries, Compensation, and Employee Benefits$4,637,043
Grants and Similar Amounts Paid$8,100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,775,623$563,775-$3,339,398
Occupancy$1,211,686$103,418-$1,315,104
Fees for Services Other$557,957$141,716-$699,673
Current Officers, Directors, Trustees, and Key Employees$103,428$267,133-$370,561
Other Employee Benefits$257,233$108,801-$366,034
Office Expenses$130,498$172,084-$302,582
Pension Plan Contributions$227,603$62,903-$290,506
Payroll Taxes$211,090$59,454-$270,544
All Other Expenses$105,691$26,857-$132,548
Depreciation Depletion$98,784$833-$99,617
Other Expenses$81,931$20,728-$81,931
Information Technology$41,453$4,235-$45,688
Travel$15,841$6,570-$22,411
Grants to Domestic Individuals$8,100--$8,100
Interest$1,174--$1,174
Total Functional Expenses$7,565,436$1,814,964$0$9,380,400
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,227
Fundraising Direct Expenses$0
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 Other Funds$61,119
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 8B

“There are no such committees.”

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 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 company with which the school does business, they may be in conflict and the 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 public charter and traditional public schools in determining the salary compensation for employees of the district. The executive director's salary is determined based on comparable salaries of other public charter and traditional public local schools.”

Form 990, Part VI, Section C, Line 19

“Public documents would be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Spectrum High School
EIN
37-1518372
Phone
7632418703
Address
17796 INDUSTRIAL CIRCLE NW, ELK RIVER, MN 55330

Signing Officer

Name
Dan Debruyn
Title
Executive Director
Phone
7632418703
Signed
2018-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dan Debruyn
Formed
2005
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
5
Employees
172
Volunteers
20

Preparer

Firm
Redpath and Company Ltd
Address
4810 WHITE BEAR PARKWAY, WHITE BEAR LAKE, MN 55110
Preparer
Ashley C Rehn CPA
Phone
6514267000
Supplemental Narrative

Financial Statement Notes

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 and building company have no uncertain income tax positions that would result in an accrual, expense or benefit under the more likely than not standard.”

Raw XML AppendixShowing 400 of 535 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/Desc0IN ORDER TO SUPPORT SPECTRUM HIGH SCHOOL'S VISION, TO FOSTER ACADEMIC STANDARDS IN A SMALL SCHOOL SETTING, SPECTRUM HIGH SCHOOL SERVED APPROXIMATELY 663 STUDENTS IN GRADES 6-12.
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IRS990/OtherAssetsTotalGrp/EOYAmt08010810
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0108801
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0257233
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0366034
IRS990/OtherExpensesGrp/Desc0ADJUSTMENTS TO TRA
IRS990/OtherExpensesGrp/Desc1SMALL EQUIPMENT
IRS990/OtherExpensesGrp/Desc2FOOD & MILK
IRS990/OtherExpensesGrp/Desc3INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0276457
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt120728
IRS990/OtherExpensesGrp/ProgramServicesAmt01189245
IRS990/OtherExpensesGrp/ProgramServicesAmt1398167
IRS990/OtherExpensesGrp/ProgramServicesAmt2149932
IRS990/OtherExpensesGrp/ProgramServicesAmt381931
IRS990/OtherExpensesGrp/TotalAmt01465702
IRS990/OtherExpensesGrp/TotalAmt1418895
IRS990/OtherExpensesGrp/TotalAmt2149932
IRS990/OtherExpensesGrp/TotalAmt381931
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt061119
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt049153
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt049153
IRS990/OtherRevenueTotalAmt049153
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0563775
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02775623
IRS990/OtherSalariesAndWagesGrp/TotalAmt03339398
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt059454
IRS990/PayrollTaxesGrp/ProgramServicesAmt0211090
IRS990/PayrollTaxesGrp/TotalAmt0270544
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt062903
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0227603
IRS990/PensionPlanContributionsGrp/TotalAmt0290506
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0854743
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0931545
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt063627
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt048923
IRS990/PrincipalOfficerNm0DAN DEBRUYN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1FOOD SALES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0117635
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0293352
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0293352
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1117635
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07049979
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt07000
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt03032341
IRS990/PYOtherRevenueAmt0117018
IRS990/PYProgramServiceRevenueAmt0380911
IRS990/PYRevenuesLessExpensesAmt0297083
IRS990/PYSalariesCompEmpBnftPaidAmt04211484
IRS990/PYTotalExpensesAmt07250825
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07547908
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1150350
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt032883
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0293352
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0424030
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0243601
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0667631
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0117350
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0125016
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0242366
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07976948
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt133862
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM BUILDING COMPANY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061119
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OTHER FUNDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0A 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 AND BUILDING COMPANY HAVE NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0541380
IRS990ScheduleD/TotalBookValueOtherAssetsAmt08010810
IRS990ScheduleD/TotalLiabilityAmt061119
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE POLICY IS COMMUNICATED ON OUR WEBSITE IN ALL SOLICITATION AND REGISTRATION MATERIALS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1AS A PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE AND FEDERAL FUNDING.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08100
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL REQUIRES THE SCHOLARSHIP RECIPIENTS TO WAIT UNTIL AFTER THEIR FIRST SEMESTER OF COLLEGE TO REQUEST THE MONIES. AT THAT POINT THEY MUST SUBMIT A COPY OF THEIR SEMESTER I GRADES AND THEIR SEMESTER II ENROLLMENT SCHEDULE. THE SCHOOL THEN ISSUES THE CHECK DIRECTLY TO THE COLLEGE OR UNIVERSITY ON BEHALF OF THE SCHOLARSHIP RECIPIENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0133036
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt013765
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt06178
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0VANESSTA SPARK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXCUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0152979
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO SUCH COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT OF FORM 990 IS REVIEWED BY MANAGEMENT PRIOR TO APPROVAL AND SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EVERY 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 COMPANY WITH WHICH THE SCHOOL DOES BUSINESS, THEY MAY BE IN CONFLICT AND THE SCHOOL MAY NOT BE ABLE TO CONDUCT BUSINESS WITH THAT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SPECTRUM USES A REVIEW PROCESS OF OTHER AREA PUBLIC CHARTER AND TRADITIONAL PUBLIC SCHOOLS IN DETERMINING THE SALARY COMPENSATION FOR EMPLOYEES OF THE DISTRICT. THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED BASED ON COMPARABLE SALARIES OF OTHER PUBLIC CHARTER AND TRADITIONAL PUBLIC LOCAL SCHOOLS.

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,957,311
Liabilities
$12,710,337
Net assets
-$1,753,026
Revenue
$8,230,050
Expenses
$9,380,400
Net income
-$1,150,350
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
2017Detailed filing. Detailed filing data is available for this year.$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