Nonprofit · EIN 37-1518372
SPECTRUM HIGH SCHOOL
Tax-exempt · ELK RIVER, MN 55330
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $12,898,130 | $12,769,480 | $128,650 | $6,349,026 | $7,156,935 | -$807,909 |
| June 30, 2024 | 990 | $11,709,238 | $11,730,331 | -$21,093 | $6,497,173 | $7,419,474 | -$922,301 |
| June 30, 2023 | 990 | $11,068,765 | $10,909,198 | $159,567 | $6,620,761 | $7,720,179 | -$1,099,418 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $12,381,292
- of which government grants
- $12,335,690
- Program service revenue
- $456,278
- Investment income
- $12,449
- Net rental income
- $45,245
- Net income from sales of inventory
- -$6,506
- Other revenue
- $48,111
Expenses
- Grants and similar amounts paid
- $16,800
- Compensation of officers, directors and key employees
- $340,404
- Other salaries and wages
- $5,855,082
- Salaries, compensation and benefits (total)
- $7,765,586
- Professional fundraising fees
- $0
- Legal fees
- $6,886
- Accounting fees
- $152,218
- Occupancy
- $2,173,317
- Depreciation
- $163,424
- Program services (functional)
- $10,953,932
- Management and general (functional)
- $1,815,548
Balance sheet and other
- Total assets, start of year
- $6,497,173
- Total assets, end of year
- $6,349,026
- Total liabilities, end of year
- $7,156,935
- Net assets, end of year
- -$807,909
- Land, buildings and equipment
- $839,046
- Gross receipts
- $12,904,636
- Employees
- 224
- Volunteers
- 254
- Year formed
- 2005
- State of legal domicile
- MN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAN DEBRUYN | EXECUTIVE DIRECTOR Officer | 40 | $149,947 | $25,392 |
| MARK LEALAND | HIGH SCHOOL PRINCIPAL Highest-paid employee | 40 | $118,280 | $38,960 |
| GREGORY HEINECKE | GRADES 5-8 PRINCIPAL Highest-paid employee | 40 | $123,524 | $20,078 |
| ANTHONY BRUNT | SECRETARY(TEACHER) Trustee or director | 41 | $66,652 | $15,930 |
| NANCY MOE | MEMBER (TEACHER) Trustee or director | 41 | $58,903 | $14,891 |
| DAVE LUCAS | CHAIR (COMMUNITY) Trustee or director, Officer | 1 | $0 | $0 |
| TOM SAGSTETTER | VICE CHAIR (COMMUNITY) Trustee or director, Officer | 1 | $0 | $0 |
| JOSEPH THOMAS | TREASURER (PARENT) Trustee or director, Officer | 1 | $0 | $0 |
| CORY TAYLOR | MEMBER (PARENT) Trustee or director | 1 | $0 | $0 |
| JOSHUA ZEHOSKI | MEMBER (PARENT) Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAN DEBRUYN | EXECUTIVE DIRECTOR Officer | 40 | $146,373 | $24,770 |
| NANCY MOE | MEMBER (TEACHER) Trustee or director | 41 | $56,518 | $13,993 |
| JASON RUZEK | SECRETARY (TEACHER) Trustee or director, Officer | 41 | $58,877 | $6,315 |
| DAVE LUCAS | CHAIR (COMMUNITY) Trustee or director, Officer | 1 | $0 | $0 |
| TOM SAGSTETTER | VICE CHAIR (COMMUNITY) Trustee or director, Officer | 1 | $0 | $0 |
| JOSEPH THOMAS | TREASURER (PARENT) Trustee or director, Officer | 1 | $0 | $0 |
| CORY TAYLOR | MEMBER (PARENT) Trustee or director | 1 | $0 | $0 |
| JOSHUA ZEHOSKI | MEMBER (PARENT) Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DAN DEBRUYN | EXECUTIVE DIRECTOR Officer | 40 | $140,453 | $23,581 |
| MARK LELAND | HIGH SCHOOL PRINCIPAL Highest-paid employee | 40 | $109,072 | $36,441 |
| GREG HEINECKE | MIDDLE SCHOOL PRINCIPLE Highest-paid employee | 40 | $118,072 | $18,054 |
| NANCY MOE | BOARD MEMBER/TEACHER Trustee or director | 45 | $55,002 | $14,125 |
| JASON RUZEK | SECRETARY/TEACHER Trustee or director, Officer | 45 | $53,922 | $7,764 |
| DAVE LUCAS | BOARD CHAIR Trustee or director, Officer | 10 | $0 | $0 |
| TOM SAGSTETTER | VICE CHAIR Trustee or director, Officer | 5 | $0 | $0 |
| JOSEPH THOMAS | TREASURER Trustee or director, Officer | 5 | $0 | $0 |
| CORY TAYLOR | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
| JOSHUA ZEHOSKI | BOARD MEMBER Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 17796 INDUSTRIAL CIR NW, ELK RIVER, MN 55330-4754
- Principal officer (990 for 2024)
- DAN DEBRUYN, 17796 INDUSTRIAL CIRCLE NW, ELK RIVER, MN 55330
- Signed the 990
- DAN DEBRUYN, EXECUTIVE DIRECTOR
- Phone
- (763) 241-8703
- Website
- WWW.SPECTRUMHIGHSCHOOL.ORG
- Return prepared by
- CREATIVE PLANNING TAX LLC
Mission
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.
Program accomplishments
- 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.Expenses $10,953,932 · grants $16,800 · revenue $465,650
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 37-1518372
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B25)
- Assets (IRS master file)
- $6,349,026
- Income (IRS master file)
- $12,904,636
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $12,898,130 | $12,769,480 | $6,349,026 | IRS |
| 990 | June 2024 | $11,709,238 | $11,730,331 | $6,497,173 | IRS |
| 990 | June 2023 | $11,068,765 | $10,909,198 | $6,620,761 | XML |
| 990 | June 2022 | $10,155,775 | $9,705,877 | $6,601,700 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 37-1518372).
Questions about SPECTRUM HIGH SCHOOL
- What is the EIN of SPECTRUM HIGH SCHOOL?
- The employer identification number (EIN) of SPECTRUM HIGH SCHOOL is 37-1518372.
- Is SPECTRUM HIGH SCHOOL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to SPECTRUM HIGH SCHOOL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECTRUM HIGH SCHOOL file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPECTRUM HIGH SCHOOL due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECTRUM HIGH SCHOOL last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of SPECTRUM HIGH SCHOOL?
- The 990 for the year ended June 30, 2025 names DAN DEBRUYN.
- Who are the officers and directors of SPECTRUM HIGH SCHOOL?
- The 990 for the year ended June 30, 2025 lists 10 people; 5 received compensation from the organization, the highest $149,947 (DAN DEBRUYN, EXECUTIVE DIRECTOR).
- How much revenue does SPECTRUM HIGH SCHOOL have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $12,898,130, expenses of $12,769,480 and total assets of $6,349,026 at year end.
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