Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
EIN 26-1401850 • 501(c)3 • Monument, CO
Profile
The Monument Academy Building Corporation was created to issue debt, build a facility and lease the facility to Monument Academy. Monument Academy is a public school chartered through the Lewis-Palmer School District in Colorado.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
28th percentile
Higher top officer pay than 28% of similar nonprofits.
Top officer pay equals 12.6% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
31st percentile
Faster revenue growth than 31% of similar nonprofits.
Assets
Down$10,195,976
Down $507,165 (-4.7%) from 2024
Liabilities
Down$10,565,320
Down $516,742 (-4.7%) from 2024
Net Assets
Up-$369,344
Up $9,577 (+2.5%) from 2024
Revenue
Down$989,098
Down $13,446 (-1.3%) from 2024
Expenses
Up$979,521
Up $138,581 (+16%) from 2024
Net Income
Down$9,577
Down $152,027 (-94%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
The Monument Academy Building Corporation was created to issue debt, build a facility and lease the facility to Monument Academy. Monument Academy is a public school chartered through the Lewis-Palmer School District in Colorado.
The Building Coporation was created to issue debt and build and support the school facilties.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $7,739,912 | $7,443,922 | ▼ $295,990 |
| Savings and Temporary Cash Investments | $1,694,199 | $1,602,978 | ▼ $91,221 |
| Cash and Non-Interest-Bearing Accounts | $5 | $5 | → $0 |
| Total Assets | $10,703,141 | $10,195,976 | ▼ $507,165 |
| Other Assets Total | $1,269,025 | $1,149,071 | ▼ $119,954 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $10,971,528 | $10,459,686 | ▼ $511,842 |
| Accounts Payable and Accrued Expenses | $110,534 | $105,634 | ▼ $4,900 |
| Total Liabilities | $11,082,062 | $10,565,320 | ▼ $516,742 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,583,670 | $1,497,349 | ▼ $86,321 |
| Net Assets Without Donor Restrictions | $-1,962,591 | $-1,866,693 | ▲ $95,898 |
| Total Net Assets Fund Balance | $-378,921 | $-369,344 | ▲ $9,577 |
| Total Liabilities and Net Assets / Fund Balance | $10,703,141 | $10,195,976 | ▼ $507,165 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $6,725,395 | $4,980,887 | $11,706,282 |
| Land | $718,527 | - | $718,527 |
| Other Assets Org | $1,149,071 | - | - |
| Name | Title | Other | Total |
|---|---|---|---|
| Collin Vinchattle | Principal and Executive Director | $124,864 | $124,864 |
| Name | Title |
|---|---|
| Mark McWilliams | President |
| Craig Carle | Director |
| Melanie Strop | Director |
| Chris Dole | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $979,521 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Interest | $525,550 | - | - | $525,550 |
| Depreciation Depletion | $295,990 | - | - | $295,990 |
| Other Expenses | $157,981 | - | - | $157,981 |
| Total Functional Expenses | $979,521 | $0 | $0 | $979,521 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | Colorado Educational and Cultural Facilities Authority | 2014-12-19 | $14,658,163 | Advance refunding of series 2007A and 2008A and to fund bond reserve |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | $14,658,163 | - | - | $374,239 |
“The organization had no committees with authority to act on behalf of the governing body.”
“The Form 990 is prepared by the Organization's public accounting firm based on information provided by the management. Once a draft of the filing is available, the Form 990 is provided to all board members for review.”
“The bylaws state that any responsible person shall immediarely inform the board of any potential conflicts of interest. The Board then has the right to approve or deny the transaction. If the conflict of interest involved a board member the finance team and the Board of Directors at Monument Academy, a supported organization, shall support the building corporation with financial oversight, potential conflicts of interest are discussed at the board meetings and documented in the meeting minutes.”
“The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public through its website.”
“The Organization had no comittees with authority to act on behalf of the governing body.”
“The school follows a modified accrual method of accounting as prescribed by the Colorado Department of Education. The school-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, grants and similar items are recognized when all eligibility requirements imposed by the provider have been met.”
“The process for oversight and selection of an independent accountant has not changed from the prior year.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 110534 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 105634 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The Building Coporation was created to issue debt and build and support the school facilties. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7194811950 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1150 Village Ridge Point |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Monument |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80132 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 5 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 60411 |
| IRS990/CYOtherExpensesAmt | 0 | 979521 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 928687 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 9577 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 979521 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 989098 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 295990 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 295990 |
| IRS990/Desc | 0 | Issuance of debt and lease of the school facility built to Monument Academy. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1583670 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1497349 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 979521 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 50.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 21008 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Mark McWilliams |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Chris Dole |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Melanie Strop |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Craig Carle |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Collin Vinchattle |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 103856 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Principal and Executive Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 989098 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 525550 |
| IRS990/InterestGrp/TotalAmt | 0 | 525550 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 60411 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 60411 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4980887 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 7739912 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 7443922 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 12424809 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | The Monument Academy Building Corporation was created to issue debt, build a facility and lease the facility to Monument Academy. Monument Academy is a public school chartered through the Lewis-Palmer School District in Colorado. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -378921 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -369344 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -1962591 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -1866693 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1269025 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1149071 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Transfer to General Fun |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 157981 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 157981 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Collin Vinchattle |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 518210 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Rental Income |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 928687 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 928687 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 70451 |
| IRS990/PYOtherExpensesAmt | 0 | 840940 |
| IRS990/PYOtherRevenueAmt | 0 | 5 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 932088 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 161604 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 840940 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1002544 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 9577 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 928687 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1694199 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1602978 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/MajorityDirTrstSupportedOrgInd | 0 | 1 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 270014128 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 979521 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Monument Academy |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType2Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 979521 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 6725395 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 4980887 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 11706282 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 718527 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 718527 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1149071 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Outflows |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 7443922 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1149071 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2014-12-19 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 840896727 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 0 | 19645RZQ7 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 14658163 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | Colorado Educational and Cultural Facilities Authority |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | Advance refunding of series 2007A and 2008A and to fund bond reserve |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt | 0 | 932137 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt | 0 | 374239 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingEscrowAmt | 0 | 13351786 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | 0 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | 1 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr | 0 | 2014 |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt | 0 | 14658163 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The organization had no committees with authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Form 990 is prepared by the Organization's public accounting firm based on information provided by the management. Once a draft of the filing is available, the Form 990 is provided to all board members for review. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The bylaws state that any responsible person shall immediarely inform the board of any potential conflicts of interest. The Board then has the right to approve or deny the transaction. If the conflict of interest involved a board member the finance team and the Board of Directors at Monument Academy, a supported organization, shall support the building corporation with financial oversight, potential conflicts of interest are discussed at the board meetings and documented in the meeting minutes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Organization makes its governing documents, conflict of interest policy, and financial statements available to the public through its website. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The school follows a modified accrual method of accounting as prescribed by the Colorado Department of Education. The school-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, grants and similar items are recognized when all eligibility requirements imposed by the provider have been met. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The process for oversight and selection of an independent accountant has not changed from the prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Organization had no comittees with authority to act on behalf of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XII, Line 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XII, Line 2c: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section A, Line 8B: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | Monument Academy |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Monument Academy Charter School |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Monument Academy Foundation |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 270014128 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 510506848 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | School |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | School Support |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | Line 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | Line 12a, I |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1150 Village Ridge Point |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 1150 Village Ridge Point |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Monument |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | Monument |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 80132 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 80132 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 928688 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Fair Market Value |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Monument Academy Charter School |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | J |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt | 0 | 10971528 |
| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 10459686 |
| IRS990/TaxExemptBondsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 10703141 |
| IRS990/TotalAssetsEOYAmt | 0 | 10195976 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 10703141 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 10195976 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 979521 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 979521 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 11082062 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 10565320 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 11082062 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 10565320 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -378921 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -369344 |
| IRS990/TotalOtherCompensationAmt | 0 | 21008 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 979521 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 928687 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 60411 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 928687 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 989098 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 10703141 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 10195976 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 103856 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1150 Village Ridge Point |
| IRS990/USAddress/CityNm | 0 | Monument |
| IRS990/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/USAddress/ZIPCd | 0 | 80132 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | https://www.lewispalmer.org/ |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
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