SPECTRUM HIGH SCHOOL: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: SPECTRUM HIGH SCHOOL (EIN 37-1518372)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-03-27
IRS object ID: 202030879349300908
Schema version: 2018v3.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule G
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-03-27T16:37:20-05:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411431613	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BERGANKDV LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3800 AMERICAN BLVD WEST SUITE 1000	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	554314420	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	371518372	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM HIGH SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPEC	BusinessNameControlTxt
Phone	7632418703	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	17796 INDUSTRIAL CIRCLE NW	AddressLine1Txt
City	ELK RIVER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55330	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DAN DEBRUYN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	7632418703	PhoneNum
Signature	2020-03-23	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	THERESA GOETTE	PreparerPersonNm
PTIN	P01062926	PTIN
Phone	9525636800	PhoneNum
Preparation	2020-03-23	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	70.97.219.241	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-03-23	IPDt
IP Tm	10:44:16	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	6043821AFCD7ED77A98774CF22E6A57363197761	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-09-23 17:36:50Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DAVE LUCAS	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	17796 INDUSTRIAL CIRCLE NW	AddressLine1Txt
City	ELK RIVER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55330	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$9,057,993	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SPECTRUMHIGHSCHOOL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2005	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	PUBLIC CHARTER SCHOOL GRADES 6-12	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	207	TotalEmployeeCnt
Total Volunteers	380	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$7,842,815	PYContributionsGrantsAmt
CY Contributions Grants	$8,571,805	CYContributionsGrantsAmt
PY Program Service Revenue	$388,269	PYProgramServiceRevenueAmt
CY Program Service Revenue	$408,965	CYProgramServiceRevenueAmt
PY Investment Income	$4,069	PYInvestmentIncomeAmt
CY Investment Income	$4,871	CYInvestmentIncomeAmt
PY Other Revenue	$78,746	PYOtherRevenueAmt
CY Other Revenue	$50,866	CYOtherRevenueAmt
PY Total Revenue	$8,313,899	PYTotalRevenueAmt
CY Total Revenue	$9,036,507	CYTotalRevenueAmt
PY Grants And Similar Paid	$500	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,467,200	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,358,704	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,700	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,099,650	PYOtherExpensesAmt
CY Other Expenses	$3,683,737	CYOtherExpensesAmt
PY Total Expenses	$9,567,350	PYTotalExpensesAmt
CY Total Expenses	$9,042,441	CYTotalExpensesAmt
PY Revenues Less Expenses	-$1,253,451	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$5,934	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,927,398	TotalAssetsBOYAmt
Total Assets EOY	$8,262,667	TotalAssetsEOYAmt
Total Liabilities BOY	$12,933,875	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$10,107,752	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$3,006,477	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,845,085	NetAssetsOrFundBalancesEOYAmt
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.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$7,619,107	ExpenseAmt
Revenue	$414,689	RevenueAmt
Desc	IN ORDER TO SUPPORT SPECTRUM HIGH SCHOOL'S VISION, TO FOSTER ACADEMIC STANDARDS IN A SMALL SCHOOL SETTING, SPECTRUM HIGH SCHOOL SERVED APPROXIMATELY 716 STUDENTS IN GRADES 6-12.	Desc
Total Program Service Expenses	$7,619,107	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	22	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	207	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BERGANKDV	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6514632233	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	22488 CHIPPENDALE AVE	AddressLine1Txt
City	FARMINGTON	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55024	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DAVE LUCAS
BOARD CHAIR	10.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
TOM SAGSTETTER
VICE CHAIR	5.00	5.00	Yes (X)	Yes (X)	$0	$0	$0
KATHY REED
TREASURER	5.00		Yes (X)	Yes (X)	$0	$0	$0
JESSICA KEMNITZ
SECRETARY	45.00		Yes (X)	Yes (X)	$49,278	$0	$10,174
ROB BERGFALK
BOARD MEMBER	5.00		Yes (X)		$0	$0	$0
BERT SEPULVEDA
BOARD MEMBER	5.00		Yes (X)		$0	$0	$0
SCOTT GANGL
BOARD MEMBER	45.00	5.00	Yes (X)		$41,107	$0	$8,919
DAN DEBRUYN
EXECUTIVE DIRECTOR	40.00			Yes (X)	$125,475	$0	$16,646

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$215,860	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$35,739	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
NORTHSTAR BUS LINES LLC
11800 95TH AVE N	MAPLE GROVE	MN	55369	TRANSPORTATION	$337,357
ANOKA-RAMSEY COMMUNITY COLLEGE
11200 MISSISSIPPI BLVD NW	COON RAPIDS	MN	55433	POST SECONDARY EDUCATION SERVICES	$283,530
BERGANKDV OUTSOURCED SERVICES
220 PARK AVENUE S	ST CLOUD	MN	56301	ACCOUNTING SERVICES	$105,948

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt
Fundraising	$18,311	FundraisingAmt
Government Grants	$8,483,341	GovernmentGrantsAmt
All Other Contributions	$70,153	AllOtherContributionsAmt
Total Contributions	$8,571,805	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ATHLETIC FEES	611600	$161,119	$161,119
FOOD SALES	611710	$132,163	$132,163
FEES FROM PATRONS	611600	$114,866	$114,866
MEDICAL ASSISTANCE	611600	$817	$817

Field	Value	IRS element (for citing)
Total Program Service Revenue	$408,965	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,871	TotalRevenueColumnAmt
Exclusion	$4,871	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$44,539	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$44,539	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$44,539	TotalRevenueColumnAmt
Exclusion	$44,539	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$18,311	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$3,543	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$3,543	TotalRevenueColumnAmt
Exclusion	-$3,543	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$22,089	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$17,943	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,146	TotalRevenueColumnAmt
Exclusion	$4,146	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	611600	BusinessCd
Total Revenue Column	$5,724	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,724	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$5,724	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,036,507	TotalRevenueColumnAmt
Related Or Exempt Func Income	$414,689	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$50,013	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$263,411	TotalAmt
Program Services	$117,017	ProgramServicesAmt
Management And General	$146,394	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$69,160	TotalAmt
Program Services	$69,160	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,967,239	TotalAmt
Program Services	$3,326,746	ProgramServicesAmt
Management And General	$640,493	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$315,480	TotalAmt
Program Services	$265,224	ProgramServicesAmt
Management And General	$50,256	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$431,874	TotalAmt
Program Services	$330,107	ProgramServicesAmt
Management And General	$101,767	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$311,540	TotalAmt
Program Services	$254,203	ProgramServicesAmt
Management And General	$57,337	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$1,797	TotalAmt
Management And General	$1,797	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$114,060	TotalAmt
Management And General	$114,060	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$520,756	TotalAmt
Program Services	$500,698	ProgramServicesAmt
Management And General	$16,358	ManagementAndGeneralAmt
Fundraising	$3,700	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$5,327	TotalAmt
Management And General	$5,327	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$264,200	TotalAmt
Program Services	$114,373	ProgramServicesAmt
Management And General	$149,827	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$125,513	TotalAmt
Program Services	$58,462	ProgramServicesAmt
Management And General	$67,051	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,451,151	TotalAmt
Program Services	$1,451,151	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$30,555	TotalAmt
Program Services	$25,069	ProgramServicesAmt
Management And General	$5,486	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$162,266	TotalAmt
Program Services	$160,655	ProgramServicesAmt
Management And General	$1,611	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$54,163	TotalAmt
Program Services	$54,163	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
STUDENT TRANSPORTATION	$350,818	$350,818
FOOD SERVICE	$155,667	$155,667
EQUIPMENT PURCHASES	$125,816	$108,647	$17,169
DUES & MEMBERSHIPS	$74,017	$43,624	$30,393

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$247,631	TotalAmt
Program Services	$233,323	ProgramServicesAmt
Management And General	$14,308	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,042,441	TotalAmt
Program Services	$7,619,107	ProgramServicesAmt
Management And General	$1,419,634	ManagementAndGeneralAmt
Fundraising	$3,700	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$894,911	BOYAmt
EOY	$586,273	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$908,883	BOYAmt
EOY	$1,113,753	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$896,632	BOYAmt
EOY	$606,377	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$117,818	BOYAmt
EOY	$86,667	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,417,461	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$584,720	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$711,403	BOYAmt
EOY	$832,741	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$6,397,751	BOYAmt
EOY	$5,036,856	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,927,398	BOYAmt
EOY	$8,262,667	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$453,007	BOYAmt
EOY	$500,050	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$5,149	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,475,719	BOYAmt
EOY	$9,607,702	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$12,933,875	BOYAmt
EOY	$10,107,752	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	-$3,717,880	BOYAmt
EOY	-$2,677,827	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$711,403	BOYAmt
EOY	$832,742	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$3,006,477	BOYAmt
EOY	-$1,845,085	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,927,398	BOYAmt
EOY	$8,262,667	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$5,934	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$1,167,326	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	-$1,582	BeginningYearBalanceAmt
Contributions	$7,000	ContributionsAmt
Grants Or Scholarships	$6,318	GrantsOrScholarshipsAmt
End Year Balance	-$900	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$7,718	ContributionsAmt
Grants Or Scholarships	$9,300	GrantsOrScholarshipsAmt
End Year Balance	-$1,582	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$337,700	OtherCostOrOtherBasisAmt
Depreciation	$193,309	DepreciationAmt
Book Value	$144,391	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,079,761	OtherCostOrOtherBasisAmt
Depreciation	$391,411	DepreciationAmt
Book Value	$688,350	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$832,741	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED OUTFLOWS - PENSION	$4,796,256
DUE FROM SPECTRUM BUILDING COMPANY	$240,600

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$5,036,856	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
NET PENSION LIABILITY	$3,850,819
DEFERRED INFLOWS - PENSION	$5,756,883

Field	Value	IRS element (for citing)
Total Liability	$9,607,702	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$10,374,512	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$1,338,005	OtherRevenueAmt
Revenue Not Reported	$1,338,005	RevenueNotReportedAmt
Revenue Subtotal	$9,036,507	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$9,036,507	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$11,831,399	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$2,963,437	OtherExpensesIncludedAmt
Expenses Not Reported	$2,963,437	ExpensesNotReportedAmt
Expenses Subtotal	$8,867,962	ExpensesSubtotalAmt
Other Expenses Not Included	$174,479	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$174,479	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$9,042,441	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	THE ENDOWMENT FUNDS ARE USED FOR STUDENT SCHOLARSHIPS SENT DIRECTLY TO THE COLLEGE OR UNIVERSITY OF CHOICE FOR THE STUDENT SELECTED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	SPECTRUM BUILDING COMPANY REVENUES 1,323,098. FUNDRAISING EVENT EXPENSES 3,543. SPIRITWEAR INVENTORY EXPENSES 11,364.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	SPECTRUM BUILDING COMPANY EXPENSES 2,652,714. CAPITALIZED BUILDING IMPROVEMENTS AND EQUIPMENT 295,816. FUNDRAISING EVENT EXPENSES 3,543. SPIRITWEAR INVENTORY EXPENSES 11,364.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	DEPRECIATION EXPENSE 162,266. LOSS ON ASSET DISPOSAL 12,213.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	THE POLICY IS COMMUNICATED ON OUR WEBSITE IN ALL SOLICITATION AND REGISTRATION MATERIALS.
SCHEDULE E, PART I, LINE 6	AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	STING STRIDE	Event1Nm
Gross Receipts Event1	$18,311	GrossReceiptsEvent1Amt
Charitable Contri Event1	$18,311	CharitableContriEvent1Amt
Other Direct Expenses Event1	$3,543	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$18,311	GrossReceiptsTotalAmt
Charitable Contributions Tot	$18,311	CharitableContributionsTotAmt
Oth Direct Expnss Total Events	$3,543	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$3,543	DirectExpenseSummaryEventsAmt
Net Income Summary	-$3,543	NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	STATUTORY ELIGIBLE VOTERS. IN ACCORD WITH MINN. STAT. 124E, AND AS MAY BE AMENDED FROM TIME TO TIME, STAFF MEMBERS EMPLOYED AT THE SCHOOL, INCLUDING TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT WITH A COOPERATIVE, ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL, AND ALL MEMBERS OF THE BOARD OF DIRECTORS ARE THE VOTERS ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOL'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	THE PROCESS AND PROCEDURES FOR CHANGING THE BOARD'S GOVERNANCE STRUCTURE WILL REMAIN CONSISTENT WITH CHAPTER 317A AND MINNESOTA STATUTES, SECTION 124E.07, SUBDIVISION 4. THE BOARD MAY CHANGE ITS GOVERNANCE STRUCTURE ONLY: (1) BY A MAJORITY VOTE OF THE BOARD OF DIRECTORS AND A MAJORITY VOTE OF THE LICENSED TEACHERS EMPLOYEED BY THE SCHOOL AS TEACHERS, INCLUDING LICENSED TEACHERS PROVIDING INSTRUCTION UNDER A CONTRACT BETWEEN THE SCHOOL AND A COOPERATIVE; AND (2) WITH THE AUTHORIZER'S APPROVAL.
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS.
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	THE SCHOOL'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VII, SECTION A:	RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. JESSICA KEMNITZ AND SCOTT GANGL ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS.
FORM 990, PART X, LINE 25:	PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES.
FORM 990, PART XI, LINE 9:	PENSION EXPENSE RELATING TO NET PENSION LIABILITIES 1,383,955. DIRECT AID CONTRIBUTIONS RELATING TO NET PENSION LIABILITIES -216,629.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM BUILDING COMPANY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	17796 INDUSTRIAL CIRCLE NW	AddressLine1Txt
City	ELK RIVER	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55330	ZIPCd

Field	Value	IRS element (for citing)
EIN	260425207	EIN
Primary Activities	HOLD AND LEASE SCHOOL FACILITY	PrimaryActivitiesTxt
Legal Domicile State	MN	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 12A, I	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM HIGH SCHOOL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (3 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
SPECTRUM BUILDING COMPANY
K	$1,273,169	LEASE AGREEMENT
SPECTRUM BUILDING COMPANY
Q	$137,253	CASH PAID
SPECTRUM BUILDING COMPANY
D	$240,600	CASH BALANCE