Civic Intelligence

Spectrum Academy

990 • Fiscal year 2014 • EIN 76-0817459

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 19, 2014

Organization ProfileWWW.SPECTRUMCHARTER.ORG

View Organization Page

575 Cutler Drive84054

(801) 936-0318

Siviq Scores

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

Liabilities / Assets

90th percentile

0.94x

Higher debt load relative to assets than 90% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

87th percentile

1.98x

Higher debt load relative to revenue than 87% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

45th percentile

1.8%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

27th percentile

$111,981

Higher top officer pay than 27% of similar nonprofits.

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

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

98th percentile

119%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

59th percentile

7.6%

Faster revenue growth than 59% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$12,342,872

Up $6,696,249 (+119%) from 2013

Net Assets

Up

$791,124

Up $106,298 (+16%) from 2013

Liabilities

Up

$11,551,748

Up $6,589,951 (+133%) from 2013

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin45th percentile

Revenue

Up

$5,823,044

Up $408,873 (+7.6%) from 2013

Expenses

Up

$5,716,746

Up $737,096 (+15%) from 2013

Net Income

Down

$106,298

Down $328,223 (-76%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$60M$40M$20M$0Assets 2011: $4,792,740Liabilities 2011: $4,297,294Net Assets 2011: $495,4462011Assets 2012: $4,634,693Liabilities 2012: $4,384,388Net Assets 2012: $250,3052012Assets 2013: $5,646,623Liabilities 2013: $4,961,797Net Assets 2013: $684,8262013Assets 2014: $12,342,872Liabilities 2014: $11,551,748Net Assets 2014: $791,1242014Assets 2015: $12,745,985Liabilities 2015: $11,804,572Net Assets 2015: $941,4132015Assets 2016: $21,943,700Liabilities 2016: $20,652,203Net Assets 2016: $1,291,4972016Assets 2017: $23,267,409Liabilities 2017: $20,188,738Net Assets 2017: $3,078,6712017Assets 2018: $30,362,602Liabilities 2018: $26,087,516Net Assets 2018: $4,275,0862018Assets 2019: $32,767,791Liabilities 2019: $28,226,831Net Assets 2019: $4,540,9602019Assets 2020: $32,601,271Liabilities 2020: $27,870,210Net Assets 2020: $4,731,0612020Assets 2021: $39,731,636Liabilities 2021: $36,452,007Net Assets 2021: $3,279,6292021Assets 2022: $38,407,104Liabilities 2022: $34,165,080Net Assets 2022: $4,242,0242022Assets 2023: $48,677,296Liabilities 2023: $43,201,946Net Assets 2023: $5,475,3502023Assets 2024: $48,256,762Liabilities 2024: $41,464,964Net Assets 2024: $6,791,7982024Assets 2025: $48,198,291Liabilities 2025: $40,723,795Net Assets 2025: $7,474,4962025

Highlighted filing

2014

Assets$12,342,872
Liabilities$11,551,748
Net Assets$791,124
Open 2014 Filing

Operations Trend

Revenue Growth59th percentile

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

$40M$30M$20M$10M$0-$10MExpenses 2011: $3,220,0022011Expenses 2012: $3,796,1272012Revenue 2013: $5,414,171Expenses 2013: $4,979,650Net Income 2013: $434,5212013Revenue 2014: $5,823,044Expenses 2014: $5,716,746Net Income 2014: $106,2982014Revenue 2015: $9,747,182Expenses 2015: $9,596,893Net Income 2015: $150,2892015Revenue 2016: $11,525,639Expenses 2016: $11,226,888Net Income 2016: $298,7512016Revenue 2017: $14,690,276Expenses 2017: $12,903,102Net Income 2017: $1,787,1742017Revenue 2018: $16,649,129Expenses 2018: $15,452,714Net Income 2018: $1,196,4152018Revenue 2019: $20,516,398Expenses 2019: $20,250,524Net Income 2019: $265,8742019Revenue 2020: $23,599,599Expenses 2020: $23,409,498Net Income 2020: $190,1012020Revenue 2021: $27,326,865Expenses 2021: $28,496,066Net Income 2021: -$1,169,2012021Revenue 2022: $29,729,025Expenses 2022: $28,766,630Net Income 2022: $962,3952022Revenue 2023: $32,871,634Expenses 2023: $31,638,308Net Income 2023: $1,233,3262023Revenue 2024: $36,630,319Expenses 2024: $35,313,871Net Income 2024: $1,316,4482024Revenue 2025: $37,530,113Expenses 2025: $36,847,415Net Income 2025: $682,6982025

Highlighted filing

2014

Revenue$5,823,044
Expenses$5,716,746
Net Income$106,298
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 19, 2014
Return Version
2013v4.0
Gross Receipts
$5,826,197
Mission and Program Overview

Mission

To manage, operate, guide, direct, and promote a public charter school funded by local, state, and federal sources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,737,944$11,255,028▲ $6,517,084
Savings and Temporary Cash Investments$225,092$591,842▲ $366,750
Cash and Non-Interest-Bearing Accounts$629,922$474,053▼ $155,869
Prepaid Expenses and Deferred Charges$8,406$8,406→ $0
Pledges and Grants Receivable$43,677$6,903▼ $36,774
Accounts Receivable$1,582$6,640▲ $5,058
Total Assets$5,646,623$12,342,872▲ $6,696,249
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,611,598$11,185,421▲ $6,573,823
Accounts Payable and Accrued Expenses$350,199$366,327▲ $16,128
Total Liabilities$4,961,797$11,551,748▲ $6,589,951
Net Assets / Fund Balance
Unrestricted Net Assets$684,826$791,124▲ $106,298
Total Net Assets Fund Balance$684,826$791,124▲ $106,298
Total Liabilities and Net Assets / Fund Balance$5,646,623$12,342,872▲ $6,696,249

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,313,743$374,479$9,688,222
Land$1,675,000-$1,675,000
Equipment$168,337$158,001$326,338
Leasehold Improvements$97,948$55,085$153,033
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jamie ChristensenDirectorFT$101,300$10,681$111,981
Brad NelsonProgram DireFT$93,000$3,750$96,750

Board Members and Trustees

NameTitle
Marney DevroomPresident
Dennis BullardBoard Member
Janna GoldBoard Member
Rozanne MarshBoard Member
Marcy JohnsonSecretary
Jason SteenblikTreasurer
Brandon SavageVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,615,938
Program Service Revenue
$183,529
Investment Income
$750
Other Revenue
$22,827
All Other Contributions
$23,718
Change in Net Assets
$106,298

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,823,044
Revenue Not Reported on Form 990
$165,153
Total Revenue per Audited Statements
$5,988,197
Total Revenue per Form 990
$5,823,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,158,658
Other Expenses$1,558,088
Total Fundraising Expense$3,894
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,288,569$42,225$10$3,330,804
Interest$357,885$13,890$446$372,221
Payroll Taxes$335,612--$335,612
Occupancy$220,119$830$27$220,976
Other Employee Benefits$218,993--$218,993
Current Officers, Directors, Trustees, and Key Employees$101,300$93,000-$194,300
Depreciation Depletion$154,930$6,013$193$161,136
Information Technology$127,910$9,189$295$137,394
Pension Plan Contributions$64,800$14,148$1$78,949
Other Expenses$60,046$3,049$2,773$60,046
Fees for Services Other$27,534$26,000-$53,534
All Other Expenses$47,245--$47,245
Advertising$23,510--$23,510
Insurance$17,442$4,643$149$22,234
Fees for Services Accounting$8,924$6,499-$15,423
Conferences and Meetings$13,956--$13,956
Travel$9,363--$9,363
Office Expenses$8,834--$8,834
Total Functional Expenses$5,493,366$219,486$3,894$5,716,746

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,881,899
Expenses per Audited Statements$5,716,746
Total Expenses per Form 990$5,716,746
Expenses Not Reported on Form 990$165,153
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,980
Fundraising Direct Expenses$3,153
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$13,530$13,530$1,270$12,260
Event 2$12,450$12,450$1,883$10,567
Total Events$25,980$25,980$3,153$22,827
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Henry MarshBoard MemberRent for BuildingNo$88,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Management reviews, but board doesn't review prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Management and the board regularly monitor and enforce the school's conflict of interest policy.”

Form 990, Page 6, Part VI, Line 15A

“The board annually reviews and approves pay rates and pay scales.”

Form 990, Page 6, Part VI, Line 15B

“The board annually reviews and approves pay rates and pay scales.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and form 990 available upon request.”

Filing and Contact Details

Filer

EIN
76-0817459
Phone
8019360318

Signing Officer

Name
Brad Nelson
Title
Director of Finance
Phone
8019360318
Signed
2014-12-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Nelson
Formed
2005
Legal Domicile
Ut
Voting Board Members
7
Independent Board Members
6
Employees
192
Volunteers
130

Preparer

Preparer
M Paul Winward CPA
Phone
8012256900
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Fundraising event expense 3,153 fundraising event expense -3,153”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Fundraising event expense 3,153”

Schedule D, Page 4, Part XII, Line 2D

“Fundraising event expense 3,153”

Raw XML AppendixShowing 400 of 461 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/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt02773
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03049
IRS990/OtherExpensesGrp/ProgramServicesAmt0232220
IRS990/OtherExpensesGrp/ProgramServicesAmt187916
IRS990/OtherExpensesGrp/ProgramServicesAmt286258
IRS990/OtherExpensesGrp/ProgramServicesAmt360046
IRS990/OtherExpensesGrp/TotalAmt0232220
IRS990/OtherExpensesGrp/TotalAmt193738
IRS990/OtherExpensesGrp/TotalAmt286258
IRS990/OtherExpensesGrp/TotalAmt360046
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042225
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03288569
IRS990/OtherSalariesAndWagesGrp/TotalAmt03330804
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0335612
IRS990/PayrollTaxesGrp/TotalAmt0335612
IRS990/PensionPlanContributionsGrp/FundraisingAmt01
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt014148
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt064800
IRS990/PensionPlanContributionsGrp/TotalAmt078949
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt043677
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt06903
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08406
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08406
IRS990/PrincipalOfficerNm0BRAD NELSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT ACTIVITIES AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1THERAPY SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2DAY CARE FEES
IRS990/ProgramServiceRevenueGrp/Desc3LUNCH PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt088736
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt141390
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt227836
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt325567
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt088736
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt141390
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt227836
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt325567
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF A DAY CARE AND PRESCHOOL SERVICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt035134
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt027836
IRS990/ProgSrvcAccomActy3Grp/Desc0OPERATION OF A FOOD SERVICES PROGRAM FOR THE CONVENIENCE OF THE STUDENTS AND FACULTY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0111959
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt025567
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05198950
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0333
IRS990/PYOtherExpensesAmt01195335
IRS990/PYOtherRevenueAmt015869
IRS990/PYProgramServiceRevenueAmt0199019
IRS990/PYRevenuesLessExpensesAmt0434521
IRS990/PYSalariesCompEmpBnftPaidAmt03784315
IRS990/PYTotalExpensesAmt04979650
IRS990/PYTotalRevenueAmt05414171
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0106298
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0130126
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0225092
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0591842
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09313743
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0374479
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt09688222
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0162000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0162000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0168337
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0158001
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0326338
IRS990ScheduleD/ExpensesNotReportedAmt0165153
IRS990ScheduleD/ExpensesSubtotalAmt05716746
IRS990ScheduleD/LandGrp/BookValueAmt01675000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01675000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt097948
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt055085
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0153033
IRS990ScheduleD/OtherExpensesIncludedAmt03153
IRS990ScheduleD/OtherRevenueAmt03153
IRS990ScheduleD/RevenueNotReportedAmt0165153
IRS990ScheduleD/RevenueSubtotalAmt05823044
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENT EXPENSE 3,153
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT EXPENSE 3,153
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011255028
IRS990ScheduleD/TotalExpensesPerForm990Amt05716746
IRS990ScheduleD/TotalRevenuePerForm990Amt05823044
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05988197
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05881899
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION IS EXCUSED FROM FORMAL COMPLIANCE WITH REV. PROC. 75-50 AS LONG AS THE SCHOOL'S CHARTER AGREEMENT WITH THE STATE OF UTAH REMAINS IN EFFECT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES STATE AND FEDERAL GRANTS TO OPERATE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03153
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013530
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012450
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025980
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013530
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012450
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025980
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0GALA
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0FUN RUN
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt022827
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03153
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01270
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01883
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0HENRY MARSH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt088000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT FOR BUILDING
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0HENRY MARSH IS THE DIRECTOR OF THE NEVER BETTER FOUNDATION AND IS A CURRENT BOARD MEMBER ON THE SPECTRUM ACADEMY. SPECTRUM RENTED A BUILDING OWNED BY THE NEVER BETTER FOUNDATION.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT REVIEWS, BUT BOARD DOESN'T REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT AND THE BOARD REGULARLY MONITOR AND ENFORCE THE SCHOOL'S CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD ANNUALLY REVIEWS AND APPROVES PAY RATES AND PAY SCALES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD ANNUALLY REVIEWS AND APPROVES PAY RATES AND PAY SCALES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FORM 990 AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FUNDRAISING EVENT EXPENSE 3,153 FUNDRAISING EVENT EXPENSE -3,153
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05646623
IRS990/TotalAssetsEOYAmt012342872
IRS990/TotalAssetsGrp/BOYAmt05646623
IRS990/TotalAssetsGrp/EOYAmt012342872
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05615938
IRS990/TotalEmployeeCnt0192
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03894
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0219486
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05493366
IRS990/TotalFunctionalExpensesGrp/TotalAmt05716746

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,342,872
Liabilities
$11,551,748
Net assets
$791,124
Revenue
$5,823,044
Expenses
$5,716,746
Net income
$106,298
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.2$40.7$7.47$37.5$36.8$0.68
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.3$41.5$6.79$36.6$35.3$1.32
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$48.7$43.2$5.48$32.9$31.6$1.23
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.4$34.2$4.24$29.7$28.8$0.96
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.7$36.5$3.28$27.3$28.5$1.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$32.6$27.9$4.73$23.6$23.4$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.8$28.2$4.54$20.5$20.3$0.27
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$30.4$26.1$4.28$16.6$15.5$1.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$23.3$20.2$3.08$14.7$12.9$1.79
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.9$20.7$1.29$11.5$11.2$0.30
2015Detailed filing. Detailed filing data is available for this year.$12.7$11.8$0.94$9.75$9.60$0.15
2014Detailed filing. Detailed filing data is available for this year.$12.3$11.6$0.79$5.82$5.72$0.11
2013Summary only. Only limited summary data is available for this year.$5.65$4.96$0.68$5.41$4.98$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.63$4.38$0.25$3.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$4.30$0.50$3.22