2026-01-03T13:46:15-08:00 2025-06-30 900337336 Bart Skidmore CPA 726 Geneva St Aurora CO 80010 990 2024-07-01 464749764 World Compass Academy WORL 3038145200 2490 South Perry St Castle Rock CO 80104 Bethany Merkling Principal 3038145200 2025-12-02 true true Bart A Skidmore CPA Inc P00260935 3033651696 2026-01-03 2024 2025-03-06 01:10:19Z Bethany Merkling 2490 South Perry St Castle Rock CO 80104 12837177 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 800 students. 7 7 139 300 0 0 474762 789116 11580033 11788365 240355 235642 27471 24054 12322621 12837177 0 0 6663155 7332187 0 0 5086383 5310256 11749538 12642443 573083 194734 26085510 25461443 35450913 34577727 -9365403 -9116284 World Compass Academy is a tuition-free, PK-8 charter school that equips students with the foundational skills needed for success. Enrollment is approximately 800 students. false false 11826808 703806 12837177 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. 11826808 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 true true false false false false false false false false false false false false false false false true false false false true 11 0 true 139 true false false false false false false false false false false false false X 7 7 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 X 148740 0 41396 Kyle Glavan President 1.00 X 0 0 0 Patrick Brannon Treasurer 1.00 X 0 0 0 Sabrina DeRamus Secretary 1.00 X 0 0 0 Adam Shaffstall Vice President 1.00 X 0 0 0 Erica Mitchell Director 1.00 X 0 0 0 Anita Mitchum Director 1.00 X 0 0 0 Kasie Lesher Director 40.00 X 0 0 0 Chad Carloss Building Corp. President 0.00 X 0 0 0 Ken Davis Building Corp. Director 0.00 X 0 0 0 148740 0 41396 1 false true false 703806 85310 789116 Per Pupil Revenue 611600 8001439 0 0 Mil Levy Revenue 611600 1718268 0 0 Tuition and Fees 611600 510419 0 0 Bldg. Corp Lease Rev. 611600 1558239 0 0 11788365 235642 0 0 Building Lease 611600 12363 12363 0 0 Other Misc. Revenue 611600 11691 11691 0 0 24054 12837177 12048061 0 0 493665 0 493665 0 5092218 5092218 0 0 1265808 1151854 113954 0 404152 370694 33458 0 76344 69186 7158 0 304295 304295 0 0 8331 0 8331 0 74094 0 74094 0 18448 18448 0 0 47155 47155 0 0 1845483 1845483 0 0 12417 12417 0 0 1205729 1205729 0 0 128164 43189 84975 0 District Services 607544 607544 0 0 Supplies 379974 379974 0 0 Property and Equipment 75020 75020 0 0 Bldg. Corp. Principal 345000 345000 0 0 258602 258602 0 0 12642443 11826808 815635 0 832965 305517 4761616 5191933 0 4543 122845 475049 19267064 2664736 16957443 16602328 3410641 2882073 26085510 25461443 197024 268187 184402 178121 22270000 21925000 12799487 12206419 35450913 34577727 X -9365403 -9116284 -9365403 -9116284 26085510 25461443 X 194734 54385 X true X true X false false X 0 0 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2009863 2009863 17115999 2577040 14538959 141202 87696 53506 16602328 Deferred Outflows - Pension Related 2781847 Deferred Outflows - OPEB Related 100226 2882073 Net Pension Liability 11519236 Net OPEB Liability 204384 Deferred Inflows - Pension Related 72946 Deferred Inflows - OPEB Related 110418 Accrued Interest Payable 299435 12206419 12837177 12837177 12837177 12642443 12642443 12642443 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. false false false false false false false false false Bethany Merkling 148490 0 250 0 0 0 31360 0 9682 0 189782 0 0 0 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 Underwriters 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 increased Net Position by $60,508. Pt XI Line 9. Impacts of capital assets, depreciation expense, debt principal payments and accrued interest payable resulted in Net Position decreasing by $6,123. 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 true true false false false false false false false true false false false false false false false true Colorado Department of Education c 703806 Financial Stmts. World Compass Academy Building Corporation b 550000 Financial Stmts. World Compass Academy Building Corporation k 1558239 Financial Stmts. World Compass Academy Building Corporation s 121340 Financial Stmts.