Civic Intelligence

Spectrum Academy

990 • Fiscal year 2023 • EIN 76-0817459

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 12, 2024

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

0.89x

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

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

1.31x

Higher debt load relative to revenue than 81% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Net Margin

50th percentile

3.8%

Higher net margin than 50% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Top Officer Pay

24th percentile

$160,076

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2023

Asset Growth

83rd percentile

27%

Faster asset growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Revenue Growth

61st percentile

11%

Faster revenue growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$48,677,296

Up $10,270,192 (+27%) from 2022

Net Assets

Up

$5,475,350

Up $1,233,326 (+29%) from 2022

Liabilities

Up

$43,201,946

Up $9,036,866 (+26%) from 2022

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin50th percentile

Revenue

Up

$32,871,634

Up $3,142,609 (+11%) from 2022

Expenses

Up

$31,638,308

Up $2,871,678 (+10.0%) from 2022

Net Income

Up

$1,233,326

Up $270,931 (+28%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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

2023

Assets$48,677,296
Liabilities$43,201,946
Net Assets$5,475,350
Open 2023 Filing

Operations Trend

Revenue Growth61st 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

2023

Revenue$32,871,634
Expenses$31,638,308
Net Income$1,233,326
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 12, 2024
Return Version
2022v5.0
Gross Receipts
$32,955,474
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$29,973,683$35,647,081▲ $5,673,398
Savings and Temporary Cash Investments$5,103,314$8,667,159▲ $3,563,845
Cash and Non-Interest-Bearing Accounts$2,688,342$3,635,818▲ $947,476
Pledges and Grants Receivable$602,849$525,917▼ $76,932
Prepaid Expenses and Deferred Charges$37,916$8,406▼ $29,510
Accounts Receivable$1,000$1,000→ $0
Total Assets$38,407,104$48,677,296▲ $10,270,192
Other Assets Total-$191,915-
Liabilities
Tax Exempt Bond Liabilities$27,000,000$33,455,000▲ $6,455,000
Accounts Payable and Accrued Expenses$3,118,036$4,649,969▲ $1,531,933
Other Liabilities$3,752,626$3,638,910▼ $113,716
Mortgage Notes Payable Secured by Investment Property$294,418$1,458,067▲ $1,163,649
Total Liabilities$34,165,080$43,201,946▲ $9,036,866
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,242,024$5,475,350▲ $1,233,326
Total Net Assets Fund Balance$4,242,024$5,475,350▲ $1,233,326
Total Liabilities and Net Assets / Fund Balance$38,407,104$48,677,296▲ $10,270,192

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,556,354$5,195,300$30,751,654
Land$9,377,606-$9,377,606
Equipment$453,366$419,541$872,907
Leasehold Improvements$229,541$180,105$409,646
Compensation and Service Providers
Top Officer Pay24th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jamie ChristensenExec Director - aFT$151,960$8,116$160,076
Jamie ChristensenExec Director - Academics-$151,960$8,116$160,076
Brad NelsonExec Director - FFT$147,351$7,146$154,497
Brad NelsonExec Director - Finance-$147,351$7,146$154,497

Board Members and Trustees

NameTitle
Amy LoertscherPresident
Bill CoxBoard Member
Chase AmesBoard Member
Chris NorlemBoard Member
Cory WeeksBoard Member
Jennifer LeeBoard Member
Marney DevroomBoard Member
Michelle RankinBoard Member
Marcy JohnsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$32,079,818
Program Service Revenue
$319,359
Investment Income
$380,630
Other Revenue
$91,827
All Other Contributions
$342,711
Change in Net Assets
$1,233,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,871,634
Revenue Not Reported on Form 990
$62,979
Total Revenue per Audited Statements
$32,934,613
Total Revenue per Form 990
$32,871,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$25,772,910
Other Expenses$5,865,398
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,856,497$2,578,464-$21,434,961
Other Employee Benefits$1,397,396$485,425-$1,882,821
Payroll Taxes$1,553,732--$1,553,732
Interest$1,327,164$159,715-$1,486,879
Depreciation Depletion$929,764$52,891-$982,655
Pension Plan Contributions$602,085--$602,085
Information Technology$487,217--$487,217
Fees for Services Other$173,233$298,365-$471,598
Occupancy$363,380$102,301-$465,681
Current Officers, Directors, Trustees, and Key Employees$299,311--$299,311
Other Expenses$224,864$330,712-$224,864
Conferences and Meetings$214,947--$214,947
All Other Expenses$103,378--$103,378
Insurance$51,631--$51,631
Travel$50,733--$50,733
Fees for Services Accounting-$33,340-$33,340
Advertising$17,327--$17,327
Office Expenses$13,979--$13,979
Total Functional Expenses$27,597,095$4,041,213$0$31,638,308

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$31,701,287
Expenses per Audited Statements$31,638,308
Total Expenses per Form 990$31,638,308
Expenses Not Reported on Form 990$62,979
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$123,033
Fundraising Direct Expenses$56,678
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$123,033$123,033$56,678$66,355
Total Events$123,033$123,033$56,678$66,355
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bond Premiums, Net$3,614,451
Subscription Liability$24,459

Bond Issues

BondIssuerIssuedIssue PricePurpose
AUtah Charter School Finance Authori2020-10-01$27,910,000Finance construction of facilities, retire a note payable, and advance refund series 2015 bonds.
BUtah Charter School Finance Authori2022-09-09$6,647,790Charter school facilities

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$31,464,728-$24,066,701$588,925
B$6,647,790--$131,303

Bond Financing Compliance

No rebate due
No
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
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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
Exec Director - Finance
Phone
8019360318
Signed
2024-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Nelson
Formed
2005
Legal Domicile
Ut
Voting Board Members
9
Independent Board Members
9
Employees
851
Volunteers
150

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 56,678 loss on disposal 6,301 fundraising event expense -56,678 loss on disposal -6,301”

Financial Statement Notes

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

“Fundraising event expense 56,678 loss on disposal 6,301”

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

“Fundraising event expense 56,678 loss on disposal 6,301”

Raw XML AppendixShowing 400 of 592 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03118036
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04649969
IRS990/AccountsReceivableGrp/BOYAmt01000
IRS990/AccountsReceivableGrp/EOYAmt01000
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES.
IRS990/AdvertisingGrp/ProgramServicesAmt017327
IRS990/AdvertisingGrp/TotalAmt017327
IRS990/AllOtherContributionsAmt0342711
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0103378
IRS990/AllOtherExpensesGrp/TotalAmt0103378
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0BRAD NELSON
IRS990/BooksInCareOfDetail/PhoneNum08019360318
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0575 CUTLER DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTH SALT LAKE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd084054
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02688342
IRS990/CashNonInterestBearingGrp/EOYAmt03635818
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0299311
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0299311
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0214947
IRS990/ConferencesMeetingsGrp/TotalAmt0214947
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt032079818
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0380630
IRS990/CYOtherExpensesAmt05865398
IRS990/CYOtherRevenueAmt091827
IRS990/CYProgramServiceRevenueAmt0319359
IRS990/CYRevenuesLessExpensesAmt01233326
IRS990/CYSalariesCompEmpBnftPaidAmt025772910
IRS990/CYTotalExpensesAmt031638308
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt032871634
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt052891
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0929764
IRS990/DepreciationDepletionGrp/TotalAmt0982655
IRS990/Desc0OPERATION OF ONE PUBLIC CHARTER SCHOOL FOR STUDENTS FROM KINDERGARTEN TO TWELFTH GRADE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0851
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt026842164
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditPerformedInd0true
IRS990/FederalGrantAuditRequiredInd0true
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt033340
IRS990/FeesForServicesAccountingGrp/TotalAmt033340
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0298365
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0173233
IRS990/FeesForServicesOtherGrp/TotalAmt0471598
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt98116
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt107146
IRS990/Form990PartVIISectionAGrp/PersonNm0AMY LOERTSCHER
IRS990/Form990PartVIISectionAGrp/PersonNm1MARCY JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm2MARNEY DEVROOM
IRS990/Form990PartVIISectionAGrp/PersonNm3BILL COX
IRS990/Form990PartVIISectionAGrp/PersonNm4JENNIFER LEE
IRS990/Form990PartVIISectionAGrp/PersonNm5CHASE AMES
IRS990/Form990PartVIISectionAGrp/PersonNm6CHRIS NORLEM
IRS990/Form990PartVIISectionAGrp/PersonNm7MICHELLE RANKIN
IRS990/Form990PartVIISectionAGrp/PersonNm8CORY WEEKS
IRS990/Form990PartVIISectionAGrp/PersonNm9JAMIE CHRISTENSEN
IRS990/Form990PartVIISectionAGrp/PersonNm10BRAD NELSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9151960
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10147351
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9EXEC DIR - A
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXEC DIR - F
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt056678
IRS990/FundraisingGrossIncomeAmt0123033
IRS990/GainOrLossGrp/SecuritiesAmt0-6301
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt031737107
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt020861
IRS990/GrossReceiptsAmt032955474
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0487217
IRS990/InformationTechnologyGrp/TotalAmt0487217
IRS990/InsuranceGrp/ProgramServicesAmt051631
IRS990/InsuranceGrp/TotalAmt051631
IRS990/InterestGrp/ManagementAndGeneralAmt0159715
IRS990/InterestGrp/ProgramServicesAmt01327164
IRS990/InterestGrp/TotalAmt01486879
IRS990/InvestmentIncomeGrp/ExclusionAmt0386931
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0386931
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05810052
IRS990/LandBldgEquipBasisNetGrp/BOYAmt029973683
IRS990/LandBldgEquipBasisNetGrp/EOYAmt035647081
IRS990/LandBldgEquipCostOrOtherBssAmt041457133
IRS990/LegalDomicileStateCd0UT
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt027162
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0294418
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01458067
IRS990/NetAssetsOrFundBalancesBOYAmt04242024
IRS990/NetAssetsOrFundBalancesEOYAmt05475350
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-6301
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6301
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt066355
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt066355
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04242024
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05475350
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0102301
IRS990/OccupancyGrp/ProgramServicesAmt0363380
IRS990/OccupancyGrp/TotalAmt0465681
IRS990/OfficeExpensesGrp/ProgramServicesAmt013979
IRS990/OfficeExpensesGrp/TotalAmt013979
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0191915
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0485425
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01397396
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01882821
IRS990/OtherExpensesGrp/Desc0SUPPLIES & MATERIALS
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3TEXTBOOKS & EQUIPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0330712
IRS990/OtherExpensesGrp/ProgramServicesAmt0240883
IRS990/OtherExpensesGrp/ProgramServicesAmt1421108
IRS990/OtherExpensesGrp/ProgramServicesAmt2268466
IRS990/OtherExpensesGrp/ProgramServicesAmt3224864
IRS990/OtherExpensesGrp/TotalAmt0571595
IRS990/OtherExpensesGrp/TotalAmt1421108
IRS990/OtherExpensesGrp/TotalAmt2268466
IRS990/OtherExpensesGrp/TotalAmt3224864
IRS990/OtherLiabilitiesGrp/BOYAmt03752626
IRS990/OtherLiabilitiesGrp/EOYAmt03638910
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt025472
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt025472
IRS990/OtherRevenueTotalAmt025472
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt02578464
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt018856497
IRS990/OtherSalariesAndWagesGrp/TotalAmt021434961
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt01553732
IRS990/PayrollTaxesGrp/TotalAmt01553732
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0602085
IRS990/PensionPlanContributionsGrp/TotalAmt0602085
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0602849
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0525917
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt037916
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08406
IRS990/PrincipalOfficerNm0BRAD NELSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LUNCH PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT ACTIVITIES AND FEES
IRS990/ProgramServiceRevenueGrp/Desc2DAY CARE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0148351
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1113261
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt257747
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0148351
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1113261
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt257747
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF A DAY CARE AND PRESCHOOL SERVICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt060499
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt057747
IRS990/ProgSrvcAccomActy3Grp/Desc0OPERATION OF A FOOD SERVICES PROGRAM FOR THE CONVENIENCE OF THE STUDENTS AND FACULTY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0694432
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0148351
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt029425260
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019489
IRS990/PYOtherExpensesAmt05530981
IRS990/PYOtherRevenueAmt069852
IRS990/PYProgramServiceRevenueAmt0214424
IRS990/PYRevenuesLessExpensesAmt0962395
IRS990/PYSalariesCompEmpBnftPaidAmt023235649
IRS990/PYTotalExpensesAmt028766630
IRS990/PYTotalRevenueAmt029729025
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt01233326
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0113261
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05103314
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08667159
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt025556354
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05195300
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt030751654
IRS990ScheduleD/EquipmentGrp/BookValueAmt0453366
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0419541
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0872907
IRS990ScheduleD/ExpensesNotReportedAmt062979
IRS990ScheduleD/ExpensesSubtotalAmt031638308
IRS990ScheduleD/LandGrp/BookValueAmt09377606
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt09377606
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0229541
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0180105
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0409646
IRS990ScheduleD/OtherExpensesIncludedAmt062979
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03614451
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt124459
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BOND PREMIUMS, NET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SUBSCRIPTION LIABILITY
IRS990ScheduleD/OtherRevenueAmt062979
IRS990ScheduleD/RevenueNotReportedAmt062979
IRS990ScheduleD/RevenueSubtotalAmt032871634
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENT EXPENSE 56,678 LOSS ON DISPOSAL 6,301
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT EXPENSE 56,678 LOSS ON DISPOSAL 6,301
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt035616867
IRS990ScheduleD/TotalExpensesPerForm990Amt031638308
IRS990ScheduleD/TotalLiabilityAmt03638910
IRS990ScheduleD/TotalRevenuePerForm990Amt032871634
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt032934613
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt031701287
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/DirectExpenseSummaryEventsAmt056678
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISERS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0123033
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0123033
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0123033
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0123033
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt066355
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt056678
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt056678
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0151960
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1147351
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04273
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt17121

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$48,677,296
Liabilities
$43,201,946
Net assets
$5,475,350
Revenue
$32,871,634
Expenses
$31,638,308
Net income
$1,233,326
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
2023Detailed filing. Detailed filing data is available for this year.$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