Civic Intelligence

Spectrum Academy

990 • Fiscal year 2015 • EIN 76-0817459

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 18, 2015

Organization ProfileWWW.SPECTRUMCHARTER.ORG

View Organization Page

575 Cutler DriveNorth Salt Lake City, UT 84054

(801) 936-0318

Siviq Scores

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

Liabilities / Assets

90th percentile

0.93x

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

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

82nd percentile

1.21x

Higher debt load relative to revenue than 82% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Net Margin

44th percentile

1.5%

Higher net margin than 44% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

25th percentile

$107,647

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2015

Asset Growth

59th percentile

3.3%

Faster asset growth than 59% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

93rd percentile

67%

Faster revenue growth than 93% of similar nonprofits.

2015 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$12,745,985

Up $403,113 (+3.3%) from 2014

Net Assets

Up

$941,413

Up $150,289 (+19%) from 2014

Liabilities

Up

$11,804,572

Up $252,824 (+2.2%) from 2014

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin44th percentile

Revenue

Up

$9,747,182

Up $3,924,138 (+67%) from 2014

Expenses

Up

$9,596,893

Up $3,880,147 (+68%) from 2014

Net Income

Up

$150,289

Up $43,991 (+41%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth59th 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

2015

Assets$12,745,985
Liabilities$11,804,572
Net Assets$941,413
Open 2015 Filing

Operations Trend

Revenue Growth93rd 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

2015

Revenue$9,747,182
Expenses$9,596,893
Net Income$150,289
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 18, 2015
Return Version
2014v5.0
Gross Receipts
$9,757,029
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$11,255,028$11,033,357▼ $221,671
Cash and Non-Interest-Bearing Accounts$474,053$917,737▲ $443,684
Savings and Temporary Cash Investments$591,842$767,281▲ $175,439
Prepaid Expenses and Deferred Charges$8,406$8,407▲ $1
Pledges and Grants Receivable$6,903$7,327▲ $424
Accounts Receivable$6,640$5,186▼ $1,454
Total Assets$12,342,872$12,745,985▲ $403,113
Other Assets Total-$6,690-
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,185,421$11,149,832▼ $35,589
Accounts Payable and Accrued Expenses$366,327$646,583▲ $280,256
Deferred Revenue-$8,157-
Total Liabilities$11,551,748$11,804,572▲ $252,824
Net Assets / Fund Balance
Unrestricted Net Assets$791,124$941,413▲ $150,289
Total Net Assets Fund Balance$791,124$941,413▲ $150,289
Total Liabilities and Net Assets / Fund Balance$12,342,872$12,745,985▲ $403,113

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,070,754$617,468$9,688,222
Land$1,675,000-$1,675,000
Equipment$192,512$214,642$407,154
Leasehold Improvements$95,091$70,942$166,033
Compensation and Service Providers
Top Officer Pay25th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jamie ChristensenDirectorFT$96,854$10,793$107,647
Brad NelsonProgram DireFT$90,308$3,750$94,058

Board Members and Trustees

NameTitle
Marney DevroomPresident
Blake SchmautzBoard Member
Dennis BullardBoard Member
Janna GoldBoard Member
Rozanne MarshBoard Member
Marcy JohnsonSecretary
Jason SteenblikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,456,403
Program Service Revenue
$251,435
Investment Income
$2,282
Other Revenue
$37,062
All Other Contributions
$106,039
Change in Net Assets
$150,289

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,747,182
Revenue Not Reported on Form 990
$163,847
Total Revenue per Audited Statements
$9,911,029
Total Revenue per Form 990
$9,747,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,045,177
Other Expenses$2,551,716
Total Fundraising Expense$24,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,759,383$55,069$30$5,814,482
Interest$936,907$25,347$3,387$965,641
Other Employee Benefits$451,368--$451,368
Payroll Taxes$420,984--$420,984
Depreciation Depletion$306,099$8,281$1,107$315,487
Occupancy$290,565$3,111$416$294,092
Current Officers, Directors, Trustees, and Key Employees$96,854$90,308-$187,162
Information Technology$177,639$340$46$178,025
Pension Plan Contributions$156,230$14,949$2$171,181
Fees for Services Other$70,382$48,561$993$119,936
Other Expenses$65,977$2,807$18,412$65,977
All Other Expenses$58,020--$58,020
Travel$20,559--$20,559
Office Expenses$15,515--$15,515
Fees for Services Accounting$6,796$7,433-$14,229
Insurance$12,971--$12,971
Conferences and Meetings$8,616--$8,616
Advertising$7,864--$7,864
Fees for Services Legal$1,207--$1,207
Total Functional Expenses$9,316,294$256,206$24,393$9,596,893

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,760,740
Expenses per Audited Statements$9,596,893
Total Expenses per Form 990$9,596,893
Expenses Not Reported on Form 990$163,847
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$46,909
Fundraising Direct Expenses$9,847
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fun Run$36,571$36,571$8,155$28,416
Gala$10,338$10,338$1,692$8,646
Total Events$46,909$46,909$9,847$37,062
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$96,000
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

Filer Name
Spectrum Academy
EIN
76-0817459
Phone
8019360318
Address
575 CUTLER DRIVE, NORTH SALT LAKE CITY, UT 84054

Signing Officer

Name
Brad Nelson
Title
Director of Finance
Phone
8019360318
Signed
2015-12-18
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
308
Volunteers
130

Preparer

Firm
Squire & Company Pc
Address
1329 SOUTH 800 EAST, OREM, UT 84097-7737
Preparer
M Paul Winward CPA
Phone
8012256900
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Fundraising event expense 9,847 fundraising event expense -9,847”

Financial Statement Notes

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

“Fundraising event expense 9,847”

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

“Fundraising event expense 9,847”

Raw XML AppendixShowing 400 of 463 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/OtherAssetsTotalGrp/EOYAmt06690
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0451368
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0451368
IRS990/OtherExpensesGrp/Desc0SUPPLIES & MATERIALS
IRS990/OtherExpensesGrp/Desc1TEXTBOOKS & EQUIPMENT
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt018412
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02807
IRS990/OtherExpensesGrp/ProgramServicesAmt0195038
IRS990/OtherExpensesGrp/ProgramServicesAmt1133128
IRS990/OtherExpensesGrp/ProgramServicesAmt2124192
IRS990/OtherExpensesGrp/ProgramServicesAmt365977
IRS990/OtherExpensesGrp/TotalAmt0216257
IRS990/OtherExpensesGrp/TotalAmt1133128
IRS990/OtherExpensesGrp/TotalAmt2124192
IRS990/OtherExpensesGrp/TotalAmt365977
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt030
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt055069
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05759383
IRS990/OtherSalariesAndWagesGrp/TotalAmt05814482
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0420984
IRS990/PayrollTaxesGrp/TotalAmt0420984
IRS990/PensionPlanContributionsGrp/FundraisingAmt02
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt014949
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0156230
IRS990/PensionPlanContributionsGrp/TotalAmt0171181
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt06903
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt07327
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08406
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08407
IRS990/PrincipalOfficerNm0BRAD NELSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT ACTIVITIES AND FEES
IRS990/ProgramServiceRevenueGrp/Desc1THERAPY SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2LUNCH PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc3DAY CARE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0131403
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt149625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt237492
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt332915
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0131403
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt149625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt237492
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt332915
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF A DAY CARE AND PRESCHOOL SERVICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt059898
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt032915
IRS990/ProgSrvcAccomActy3Grp/Desc0OPERATION OF A FOOD SERVICES PROGRAM FOR THE CONVENIENCE OF THE STUDENTS AND FACULTY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0171151
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt037492
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05615938
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0750
IRS990/PYOtherExpensesAmt01558088
IRS990/PYOtherRevenueAmt022827
IRS990/PYProgramServiceRevenueAmt0183529
IRS990/PYRevenuesLessExpensesAmt0106298
IRS990/PYSalariesCompEmpBnftPaidAmt04158658
IRS990/PYTotalExpensesAmt05716746
IRS990/PYTotalRevenueAmt05823044
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0150289
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0181028
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0591842
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0767281
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09070754
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0617468
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt09688222
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0154000
IRS990ScheduleD/DonatedServicesUseFcltsAmt0154000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0192512
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0214642
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0407154
IRS990ScheduleD/ExpensesNotReportedAmt0163847
IRS990ScheduleD/ExpensesSubtotalAmt09596893
IRS990ScheduleD/LandGrp/BookValueAmt01675000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01675000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt095091
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt070942
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0166033
IRS990ScheduleD/OtherExpensesIncludedAmt09847
IRS990ScheduleD/OtherRevenueAmt09847
IRS990ScheduleD/RevenueNotReportedAmt0163847
IRS990ScheduleD/RevenueSubtotalAmt09747182
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENT EXPENSE 9,847
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT EXPENSE 9,847
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011033357
IRS990ScheduleD/TotalExpensesPerForm990Amt09596893
IRS990ScheduleD/TotalRevenuePerForm990Amt09747182
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09911029
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt09760740
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/DirectExpenseSummaryEventsAmt09847
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUN RUN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036571
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010338
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt046909
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036571
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010338
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt046909
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt037062
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09847
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08155
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01692
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0HENRY MARSH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt096000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT FOR BUILDING
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0HENRY MARSH IS THE DIRECTOR OF THE NEVER BETTER FOUNDATION AND HIS WIFE IS A CURRENT BOARD MEMBER ON THE SPECTRUM ACADEMY. SPECTRUM RENTS A BUILDING OWNED BY THE NEVER BETTER FOUNDATION AT A DISCOUNTED RATE.
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 9,847 FUNDRAISING EVENT EXPENSE -9,847
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/TotalAssetsBOYAmt012342872
IRS990/TotalAssetsEOYAmt012745985
IRS990/TotalAssetsGrp/BOYAmt012342872
IRS990/TotalAssetsGrp/EOYAmt012745985
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt09456403
IRS990/TotalEmployeeCnt0308
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt024393
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0256206

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,745,985
Liabilities
$11,804,572
Net assets
$941,413
Revenue
$9,747,182
Expenses
$9,596,893
Net income
$150,289
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