2026-04-30T17:48:48-05:00 2025-06-30 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2024-07-01 371518372 SPECTRUM HIGH SCHOOL SPEC 7632418703 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 DAN DEBRUYN EXECUTIVE DIRECTOR 7632418703 2026-04-28 1 1 MICHELLE M HEKEL P01440878 3192346885 2026-04-28 2024 2025-03-06 01:10:19Z DAN DEBRUYN 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 12904636 0 X WWW.SPECTRUMHIGHSCHOOL.ORG X 2005 MN PUBLIC CHARTER SCHOOL GRADES 6-12 7 5 224 254 0 0 11247486 12381292 374928 456278 34615 12449 52209 48111 11709238 12898130 9900 16800 0 0 7526301 7765586 0 0 0 4194130 4987094 11730331 12769480 -21093 128650 6497173 6349026 7419474 7156935 -922301 -807909 SPECTRUM'S MISSION IS TO EQUIP STUDENTS WITH THE KNOWLEDGE, SKILLS, AND ATTRIBUTES TO SUCCESSFULLY NAVIGATE THE COLLEGE AND CAREER OF THEIR CHOICE AND POSITIVELY IMPACT THE WORLD AROUND THEM. 0 0 10953932 16800 465650 SPECTRUM IS A LEADING COLLEGE PREPARATORY SCHOOL OF CHOICE COMMITTED TO HIGH STANDARDS AND EXCEPTIONAL PROGRAMMING. SPECTRUM'S COLLEGE @ SPECTRUM HIGH (C@SH) PROGRAM OFFERS STUDENTS THE OPPORTUNITY TO EARN OVER 60 COLLEGE CREDITS, TAUGHT BY SPECTRUM CERTIFIED FACULTY, IN PARTNERSHIP WITH 4 DIFFERENT COLLEGES. SPECTRUM STUDENTS ARE ABLE TO EARN AN AA DEGREE IN HIGH SCHOOL WHILE REMAINING ENTIRELY ON THE HIGH SCHOOL CAMPUS. 10953932 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 20 0 1 224 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 5 0 0 0 0 0 1 1 1 0 0 0 0 1 1 1 0 1 1 1 0 MN X CREATIVE PLANNING 9525636800 3800 AMERICAN BLVD WEST SUITE 1000 BLOOMINGTON MN 55437 X NANCY MOE MEMBER (TEACHER) 41.00 0.00 X 58903 0 14891 ANTHONY BRUNT SECRETARY(TEACHER) 41.00 0.00 X 66652 0 15930 DAVE LUCAS CHAIR (COMMUNITY) 1.00 1.00 X X 0 0 0 TOM SAGSTETTER VICE CHAIR (COMMUNITY) 1.00 1.00 X X 0 0 0 JOSEPH THOMAS TREASURER (PARENT) 1.00 0.00 X X 0 0 0 CORY TAYLOR MEMBER (PARENT) 1.00 1.00 X 0 0 0 JOSHUA ZEHOSKI MEMBER (PARENT) 1.00 0.00 X 0 0 0 DAN DEBRUYN EXECUTIVE DIRECTOR 40.00 0.00 X 149947 0 25392 GREGORY HEINECKE GRADES 5-8 PRINCIPAL 40.00 0.00 X 123524 0 20078 MARK LEALAND HIGH SCHOOL PRINCIPAL 40.00 0.00 X 118280 0 38960 517306 0 115251 3 0 1 0 NORTHSTAR BUS LINES LLC 11800 95TH AVE N MAPLE GROVE MN 55369 TRANSPORTATION 632761 CKC GOOD FOOD 2919 WEST SERVICE ROAD EAGAN MN 55121 FOOD SERVICE 375968 CREATIVE PLANNING 5454 WEST 110TH STREET OVERLAND PARK KS 66211 FINANCIAL MANAGEMENT AND ACCOUNTING SERV 127250 3 12335690 45602 12381292 FEES FROM PATRONS 611600 386717 386717 ATHLETIC FEES 611600 47479 47479 FOOD SALES 611710 19983 19983 MEDICAL ASSISTANCE 611600 2099 2099 456278 12449 12449 45245 0 45245 45245 45245 6506 -6506 -6506 MISC REV 900099 9372 9372 9372 12898130 465650 0 51188 X 16800 16800 340404 160807 179597 5855082 4799218 1055864 476764 398854 77910 658804 518346 140458 434532 351256 83276 6886 6886 152218 152218 1417692 1388834 28858 147683 101901 45782 146170 146170 2173317 2173317 44331 36673 7658 1369 1369 163424 156865 6559 76793 76793 INSTRUCTIONAL AND ATHLE 220808 220808 DUES & MEMBERSHIPS 117670 87188 30482 EQUIPMENT PURCHASES 102339 102339 EQUIP RENTAL & MAINT 61119 61119 155275 155275 12769480 10953932 1815548 0 X 1337953 1730175 812525 822363 994051 1195349 165012 30656 2311460 1472414 810047 839046 2377585 1731437 6497173 6349026 695823 926145 14873 10211 158542 6550236 6220579 7419474 7156935 X 0 0 0 0 -922301 -807909 -922301 -807909 6497173 6349026 X 128650 -42570 28312 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 430907 334128 96779 1880553 1138286 742267 839046 DEFERRED OUTFLOWS - PENSION 1646723 DUE FROM SPECTRUM BUILDING COMPANY 84714 1731437 NET PENSION LIABILITY 4594010 DEFERRED INFLOWS - PENSION 1626569 6220579 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. 1 COLLEGE SCHOLARSHIPS 17 16800 PART I, LINE 2: SCHOLARSHIP PAYMENTS ARE MONITORED BY VERIFYING THE STUDENT MEETS THE GPA REQUIREMENT SET FORTH BY THE DONOR BEFORE GRANT FUNDS ARE RELEASED. THE FUNDS ARE SENT DIRECTLY TO THE SCHOOL WITH THE STUDENT'S NAME AND ID NUMBER. X X 0 0 0 0 0 0 0 0 0 DAN DEBRUYN EXECUTIVE DIRECTOR 149947 0 0 0 0 0 13319 0 12073 0 175339 0 0 0 MARK LEALAND HIGH SCHOOL PRINCIPAL 118280 0 0 0 0 0 10858 0 28102 0 157240 0 0 0 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 FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D). 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. NANCY MOE AND ANTHONY BRUNT ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. FORM 990, PART IX, LINE 11G MISC CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 349,314. MANAGEMENT AND GENERAL EXPENSES 28,858. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 378,172. STUDENT TRANSPORTATION: PROGRAM SERVICE EXPENSES 630,216. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 630,216. FOOD SERVICE: PROGRAM SERVICE EXPENSES 409,304. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 409,304. 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 28,312. SPECTRUM BUILDING COMPANY 17796 INDUSTRIAL CIRCLE NW ELK RIVER MN 55330 260425207 HOLD AND LEASE SCHOOL FACILITY MN 501(C)(3) LINE 12A, I SPECTRUM HIGH SCHOOL 1 0 0 0 1 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 SPECTRUM BUILDING COMPANY K 2010550 LEASE AGREEMENT SPECTRUM BUILDING COMPANY D 84714 CASH BALANCE