2024-02-06T09:33:03-08:00 2023-06-30 900337336 Bart Skidmore CPA 726 Geneva St Aurora CO 80010 990 2022-07-01 464749764 World Compass Academy WORL 3038145200 2490 South Perry St Castle Rock CO 80104 Bethany Merkling Principal 3038145200 2023-11-15 true Bethany Merkling XXX-XX-XXXX true Bart A Skidmore CPA Inc P00260935 3033651696 2024-02-06 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z Bethany Merkling 2490 South Perry St Castle Rock CO 80104 10507547 false X www.worldcompassacademy.com X 2013 CO World Compass Academy is a tuition-free, PK-8 charter school that equips students with the foundational skills needed for success. Enrollment is approximately 710 students. 6 6 145 1386 0 0 571851 606204 7221697 9693165 5351 155152 1594823 53026 9393722 10507547 0 0 4694029 5409895 0 0 4612260 4962487 9306289 10372382 87433 135165 24653762 24387876 32811244 36467742 -8157482 -12079866 World Compass Academy is a tuition-free, PK-8 charter school that equips students with the foundational skills needed for success. Enrollment is approximately 710 students. false false 10081376 606204 10507547 Program Service expenses are all costs necessary to operate a PK-8 charter school, acquire school facilities, and service the debt associated with facilities acquisition. 10081376 true true false false false false false false false false true false false true true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false true 12 0 true 145 true false false false false false false false false false false false false X 6 6 false false false false false false false true true false false true true true true false false true true false X X Sarah Berner 3038145200 2490 South Perry St Castle Rock CO 80104 Bethany Merkling Principal 40.00 X X 98588 0 34427 Kyle Glavan President 1.00 X 0 0 0 Patrick Brannan Treasurer 1.00 X 0 0 0 Sabrina DeRamus Secretary 1.00 X 0 0 0 Kasie Lesher Director 1.00 X 0 0 0 Erica Mitchell Director 1.00 X 0 0 0 Anita Mitchum Director 1.00 X 0 0 0 98588 0 34427 false false false 606204 606204 Per Pupil Revenue 611600 6510280 0 0 Mil Levy Revenue 611600 908395 0 0 Tuition and Fees 611600 680859 0 0 Contributions/Donations 611600 38501 0 0 Bldg. Corp. Lease Rev. 611600 1555130 0 0 9693165 155152 0 0 Other Revenue 611600 12982 12982 0 0 Bldg Corp. 611600 40044 40044 0 0 53026 10507547 9901343 0 0 98588 0 98588 0 3910994 3910994 0 0 1071060 1044724 26336 0 271114 259214 11900 0 58139 56709 1430 0 273574 273574 0 0 22906 0 22906 0 70091 0 70091 0 21023 21023 0 0 21650 21650 0 0 1915029 1915029 0 0 39991 39991 0 0 96397 36642 59755 0 District Services 476391 476391 0 0 Supplies 342093 342093 0 0 Property and Equipment 109785 109785 0 0 Bldg. Corp. Prin. Int. 1551023 1551023 0 0 22534 22534 0 0 10372382 10081376 291006 0 2601773 163647 2222004 4385009 137195 292157 116084 133673 19242208 1954374 17602362 17287834 1974344 2125556 24653762 24387876 194636 164269 254668 47300 22910000 22595000 9451940 13661173 32811244 36467742 X -8157482 -12079866 -8157482 -12079866 24653762 24387876 X 135165 -4057549 X true X true X false false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2009863 2009863 9215781 1182234 8033547 7890867 706584 7184283 125697 65556 60141 17287834 Deferred Outflows - Pension Related 2043522 Deferred Outflows - OPEB Related 82034 Interfund Receivable - General Fund 0 Interfund Receivable - Building Fund 0 2125556 Net Pension Liability 8571914 Net OPEB Liability 291942 Deferred Inflows - Pension Related 4386112 Deferred Inflows - OPEB Related 105899 Accrued Interest Payable 305306 Interfund Payable - General Fund 0 Interfund Payable - Building Fund 0 13661173 10507547 10507547 10507547 10372382 10372382 10372382 true true true true true true true false false false false false false false false true false true Line 3 Policies are published in student and staff handbooks and on website. Policies are published in student and staff handbooks and on website. Line 6b 6a The school receives the bulk of its funding from the State of Colorado and is required to follow all state laws regarding education. A CECFA 2017 - WCA 464749764 19645R6U0 2017-10-10 23210000 Construct Facilities false false false A 22798825 2731028 264157 8028000 12818869 2017 false false true true A false false false false 0.00000 0.00000 0.00000 0.00000 A false false false 0.000000000000 false 0.000000000000 false Pt II ln 3 A Additional Sources of Funds at closing included Reserve Funds on Hand $726,909, Interest Funds on Hand $165,880, and Project Funds on Hand $150.440. Pt II ln 3 A Underwriter's Discount reduced proceeds of issue $411,175 below issue price. Other Pt II ln 11A. $12,818,869 used to pay-off Series 2017 Bond Anticipation Notes. Pt VI, Line 11b Copies of Form 990 were distributed to Board Members for review and approval via email prior to E-filing. Pt VI, Line 12c Prospective Board Members are screened for potential conflicts of interest prior to appointment. Board Members are required to disclose conflicts of interest during Board meetings. Annual Conflict of Interest Statements are completed and reviewed by the Board and any discrepancies are reported to the Board President for resolution. Pt VI, Line 15a Compensation for officers and key employees was determined by the Board of Directors using comparative data and documented in the meeting minutes of the executive session. Pt VI, Line 15b Compensation for officers and key employees was determined by the Board of Directors using comparative data and documented in the meeting minutes of the executive session. Pt VI, Line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public via its website and upon request. Pt XI Line 9. Changes during the year to Deferred Outflows of Resources, Liabilities, and Deferred Inflows of Resources related to pensions and post-employment benefits other than pensions (OPEB) resulted in an decrease in Net Position. The changes decreased Net Position by $4,063,542. Pt XI Line 9. Impacts of capital assets, depreciation expense, debt principal payments and accrued interest payable resulted in Net Position increasing by $5,993. Colorado Department of Education 201 E Colfax Denver CO 80203 Oversight CO 170(b)(1)(A)(v) 6 NA false Douglas County School District 620 Wilcox St Castle Rock CO 80104 Oversight CO 170(b)(1)(A)(v) 6 NA false false false true false false false false false false false false false false false false false false false false Colorado Department of Education c 606204 Financial Stmts.