2024-02-29T09:21:02-05:00 2023-06-30 870343246 SQUIRE & COMPANY PC 1329 SOUTH 800 EAST OREM UT 840977737 990 2022-07-01 760817459 SPECTRUM ACADEMY SPEC 8019360318 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 BRAD NELSON EXEC DIR - FINANCE 8019360318 2024-01-12 true BRAD NELSON 999009999 false M PAUL WINWARD CPA P00290039 8012256900 2024-02-29 2022 2023-04-26 12:10:37Z BRAD NELSON 575 CUTLER DRIVE NORTH SALT LAKE CITY UT 84054 32955474 false X WWW.SPECTRUMCHARTER.ORG X 2005 UT TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES. 9 9 851 150 0 29425260 32079818 214424 319359 19489 380630 69852 91827 29729025 32871634 0 0 23235649 25772910 0 0 5530981 5865398 28766630 31638308 962395 1233326 38407104 48677296 34165080 43201946 4242024 5475350 TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES. false false 26842164 113261 OPERATION OF ONE PUBLIC CHARTER SCHOOL FOR STUDENTS FROM KINDERGARTEN TO TWELFTH GRADE. 60499 57747 OPERATION OF A DAY CARE AND PRESCHOOL SERVICES. 694432 148351 OPERATION OF A FOOD SERVICES PROGRAM FOR THE CONVENIENCE OF THE STUDENTS AND FACULTY. 27597095 true true false false false false false false false false true false false false true false true false true false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false true 0 0 851 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false false true true true true true true true false X BRAD NELSON 8019360318 575 CUTLER DRIVE NORTH SALT LAKE UT 84054 AMY LOERTSCHER PRESIDENT 1.00 X 0 0 0 MARCY JOHNSON SECRETARY 1.00 X 0 0 0 MARNEY DEVROOM BOARD MEMBER 1.00 X 0 0 0 BILL COX BOARD MEMBER 1.00 X 0 0 0 JENNIFER LEE BOARD MEMBER 1.00 X 0 0 0 CHASE AMES BOARD MEMBER 1.00 X 0 0 0 CHRIS NORLEM BOARD MEMBER 1.00 X 0 0 0 MICHELLE RANKIN BOARD MEMBER 1.00 X 0 0 0 CORY WEEKS BOARD MEMBER 1.00 X 0 0 0 JAMIE CHRISTENSEN EXEC DIR - A 40.00 X 151960 0 8116 BRAD NELSON EXEC DIR - F 40.00 X 147351 0 7146 299311 15262 5 false true false 31737107 342711 32079818 LUNCH PROGRAM FEES 148351 148351 STUDENT ACTIVITIES AND FEES 113261 113261 DAY CARE FEES 57747 57747 319359 386931 386931 20861 27162 -6301 -6301 -6301 123033 56678 66355 66355 OTHER REVENUE 25472 25472 25472 32871634 338530 453286 299311 299311 21434961 18856497 2578464 602085 602085 1882821 1397396 485425 1553732 1553732 33340 33340 471598 173233 298365 17327 17327 13979 13979 487217 487217 465681 363380 102301 50733 50733 214947 214947 1486879 1327164 159715 982655 929764 52891 51631 51631 SUPPLIES & MATERIALS 571595 240883 330712 REPAIRS & MAINTENANCE 421108 421108 FOOD 268466 268466 TEXTBOOKS & EQUIPMENT 224864 224864 103378 103378 31638308 27597095 4041213 0 2688342 3635818 5103314 8667159 602849 525917 1000 1000 37916 8406 41457133 5810052 29973683 35647081 191915 38407104 48677296 3118036 4649969 27000000 33455000 294418 1458067 3752626 3638910 34165080 43201946 X 4242024 5475350 4242024 5475350 38407104 48677296 X 1233326 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9377606 9377606 30751654 5195300 25556354 409646 180105 229541 872907 419541 453366 35616867 BOND PREMIUMS, NET 3614451 SUBSCRIPTION LIABILITY 24459 3638910 32934613 62979 62979 32871634 32871634 31701287 62979 62979 31638308 31638308 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 true true false true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THIS 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. SCHEDULE E, LINE 6 THE ORGANIZATION RECEIVES STATE AND FEDERAL GRANTS TO OPERATE. FUNDRAISERS 123033 123033 56678 123033 123033 56678 56678 66355 X X false false false false false false false false false JAMIE CHRISTENSEN EXEC DIR - ACADEMICS 151960 4273 3843 160076 BRAD NELSON EXEC DIR - FINANCE 147351 7121 25 154497 A UTAH CHARTER SCHOOL FINANCE AUTHORI 261275269 91754TE90 2020-10-01 27910000 FINANCE CONSTRUCTION OF FACILITIES, RETIRE A NOTE PAYABLE, AND ADVANCE REFUND SERIES 2015 BONDS. false false false B UTAH CHARTER SCHOOL FINANCE AUTHORI 261275269 91754TU50 2022-09-09 6647790 CHARTER SCHOOL FACILITIES false false false A 24066701 31464728 1638600 588925 5170503 2020 true true true true B 6647790 431225 131303 6085262 2023 false false true true A false false false false false false false B false false false false false false false A false false false false false false false false false B false false false false false false false false false A false B false PURPOSE OF ISSUE DESCRIPTION UTAH CHARTER SCHOOL FINANCE AUTHORIT FINANCE CONSTRUCTION OF FACILITIES, RETIRE A NOTE PAYABLE, AND ADVANCE REFUND SERIES 2015 BONDS. PURPOSE OF ISSUE DESCRIPTION UTAH CHARTER SCHOOL FINANCE AUTHORIT CHARTER SCHOOL FACILITIES 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. 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