Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
EIN 81-0804029 • 501(c)3 • Greeley, CO
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
15th percentile
Higher top officer pay than 15% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
100th percentile
Faster asset growth than 100% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Up$18,431,690
Up $16,523,844 (+866%) from 2019
Liabilities
Up$11,053,232
Up $11,053,232 from 2019
Net Assets
Up$7,378,458
Up $5,470,612 (+287%) from 2019
Revenue
Up$644,877
Up $49,494 (+8.3%) from 2019
Expenses
Down$648,295
Down $369,517 (-36%) from 2019
Net Income
Up-$3,418
Up $419,011 (+99%) from 2019
Most recent year
2020 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
WRA Building Corporation manages the facility financing and pays the financing note (bond) over time by collecting payments from West Ridge Academy Charter School.
The corporation owns school facilities and leases them to west ridge academy(wra), a colorado local government charter school. The corporation is responsible for payment of tax-exempt debt acquired to build the school facilities, and, consequently, has contracted with wra to provide sufficient lease income to service this debt until fully paid.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Intangible Assets | $8,526,969 | $8,361,225 | ▼ $165,744 |
| Land, Buildings, and Equipment, Net | $8,273,027 | $8,083,139 | ▼ $189,888 |
| Savings and Temporary Cash Investments | $1,907,846 | $1,987,326 | ▲ $79,480 |
| Total Assets | $18,707,842 | $18,431,690 | ▼ $276,152 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $10,430,000 | $10,310,000 | ▼ $120,000 |
| Deferred Revenue | $725,407 | $704,681 | ▼ $20,726 |
| Accounts Payable and Accrued Expenses | $4,815 | $38,551 | ▲ $33,736 |
| Total Liabilities | $11,160,222 | $11,053,232 | ▼ $106,990 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $7,547,620 | $7,378,460 | ▼ $169,160 |
| Total Net Assets Fund Balance | $7,547,620 | $7,378,458 | ▼ $169,162 |
| Total Liabilities and Net Assets / Fund Balance | $18,707,842 | $18,431,690 | ▼ $276,152 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $7,076,241 | $519,276 | $7,595,517 |
| Land | $1,006,898 | - | $1,006,898 |
| Name | Title |
|---|---|
| Kenneth Dyer | President |
| Brian Bartels | Member |
| Dawn Barth | Secretary |
| John Boyd | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $648,295 |
| 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 | $452,376 | - | - | $452,376 |
| Depreciation Depletion | $189,888 | - | - | $189,888 |
| Other Expenses | $6,031 | - | - | $6,031 |
| Total Functional Expenses | $648,295 | $0 | $0 | $648,295 |
| Line Item | Amount |
|---|---|
| Expenses Not Reported on Financial Statements | $648,295 |
| Total Expenses per Audited Statements | $565,397 |
| Expenses per Audited Statements | $445,397 |
| Other Expense Adjustments | $202,898 |
| Total Expenses per Form 990 | $-3,418 |
| Expenses Not Reported on Form 990 | $-120,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Bond | Issuer | Issued | Issue Price | Purpose |
|---|---|---|---|---|
| A | Colorado Educational and Cultural a | 2019-06-26 | $10,430,000 | Refund debt originally issued in 2017. Transactions took place in the fiscal year ended june 30, 201 |
| Bond | Total Proceeds | Spent | Retired | Issuance Costs |
|---|---|---|---|---|
| A | - | - | - | - |
“The draft form of the 990 was distributed to all of the board of directors for comment and suggested corrections.”
“Article vii of the corporation's bylaws defines conflict of interest and requires members of the board to disclose and resolve any conflicts identified.”
“Upon request or via third party websites such as guidestar.”
“Certain chanages were made to the original presentation of prior fiscal year (6/30/19) presentation to change the basis of accounting from gov't based modified accrual to normal accrual. This included adding fixed assets titled to the corporation and associated bonded debt on the balance sheet. Changes were also made to page 1, line 9 (program services income) by adding an additional receipt of 6,949 from the supported organization to lease income. Also, depreciation of 188,222 was included in line 17 (other expenses), along with reclassification of expenses for the purchase of fixed assets, and capitalizing these items, totaling 66,645.”
“Debt principle paid 120,000 depreciation 188,222 accrued interest 13,010 book / tax depreciation difference -1,666 reduction amounts to be prov -165,744 total 153,822”
“Prior year returns were prepared from minimal data extracted from the audit report of the supported organization, west ridge academy, a colorado local government charter school. The data were blended in the audit report utilizing the government reporting model, specifically modified accrual accounting. Modified accrual reporting does not report capital assets and related depreciation, nor does it include long-term debt. Beginning with the june 30, 2020, fiscal year-end return, the data are presented on full-accrual accounting basis, and include capital assets owned by west ridge academy building corporation (a colorado not-for-profit corporation with 501(c)(3) tax status), and associated exempt debt. The prior presentation for the fiscal year ended june 30, 2019, has been restated.”
“Audited financials were presented on modified (government gaap) basis. These adjustments change the basis of presentation to normal gaap full accrual. Increase in accrued interest expense - 33,736; record depreciation - 189,888; amortize bond premium = (20,726) payment of bond principle deducted from audited expenses - (120,000)”
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 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4815 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 38551 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE CORPORATION OWNS SCHOOL FACILITIES AND LEASES THEM TO WEST RIDGE ACADEMY(WRA), A COLORADO LOCAL GOVERNMENT CHARTER SCHOOL. THE CORPORATION IS RESPONSIBLE FOR PAYMENT OF TAX-EXEMPT DEBT ACQUIRED TO BUILD THE SCHOOL FACILITIES, AND, CONSEQUENTLY, HAS CONTRACTED WITH WRA TO PROVIDE SUFFICIENT LEASE INCOME TO SERVICE THIS DEBT UNTIL FULLY PAID. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | WEST RIDGE CHARTER SCHOOL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9703303671 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6905 8TH ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GREELEY |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80634 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 34757 |
| IRS990/CYOtherExpensesAmt | 0 | 648295 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 610120 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -3418 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 648295 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 644877 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 725407 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 704681 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 189888 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 189888 |
| IRS990/Desc | 0 | OWNS LAND AND SCHOOL FACILITIES OCCUPIED BY WEST RIDGE CHARTER ACADEMY. COLLECTS LEASE INCOME FROM THE SCHOOL AND SERVICES DEBT ATTACHED TO THE FACILITIES. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7547620 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 7378460 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 646629 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.25 |
| 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/PersonNm | 0 | BRIAN BARTELS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAWN BARTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JOHN BOYD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KENNETH DYER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 644877 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 8526969 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 8361225 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 452376 |
| IRS990/InterestGrp/TotalAmt | 0 | 452376 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 34757 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 34757 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 519276 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 8273027 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 8083139 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8602415 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | WRA BUILDING CORPORATION ADMINISTERS DEBT SERVICE ON TAX EXEMPT DEBT, THE PROCEEDS OF WHICH WERE USED TO BUILD SCHOOL FACILITIES OCCUPIED BY WEST RIDGE CHARTER ACADEMY, A COLORADO GOVERNMENTAL ENTITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 7547620 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7378458 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -165744 |
| IRS990/OtherExpensesGrp/Desc | 0 | BANKING & SERVICE FEES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 6031 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6031 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | KENNETH DYER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 610120 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 610120 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | INVESTS EXCESS FUNDS IN FURTHERANCE OF THE COMPANY'S MISSION TO ASSIST WITH PAYMENTS ON DEBT. |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 34757 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 17194 |
| IRS990/PYOtherExpensesAmt | 0 | 1139389 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 585138 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -537057 |
| IRS990/PYTotalExpensesAmt | 0 | 1139389 |
| IRS990/PYTotalRevenueAmt | 0 | 602332 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -3418 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 610120 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1907846 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1987326 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | false |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | false |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | SUPPORTED ORGANIZATION IS A COLORADO LOCAL GOVERNMENT ENTITY. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | THE WORKING RELATIONSHIP BETWEEN THE CORPORATION AND WEST RIDGE ACADEMY CHARTER SCHOOL (THE SUPPORTED ORGANIZATION) IS CONTRACTUAL, DETERMINED BY THE TERMS OF ISSUANCE OF LONG-TERM EXEMPT BONDED DEBT ADMINISTERED BY THE CORPORATION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | THE CORPORATION PROVIDES ADMINISTRATION AND PAYMENT OF LONG-TERM BONDED DEBT PER CONTRACT WITH THE SUPPORTED COLORADO LOCAL GOVERNMENT CHARTER SCHOOL. THE DEBT WAS ISSUED TO BUILD SCHOOL FACILITIES FOR WEST RIDGE CHARTER ACADEMY, THE SUPPORTED ORGANIZATION. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 3 | THE CORPORATION PROVIDED ADMINISTRATION AND PAYMENT OF LONG-TERM BONDED DEBT ISSUED TO BUILD FACILITIES FOR THE SUPPORTED ORGANIZATION, WEST RIDGE CHARTER ADADEMY. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 4 | THE SUPPORTED ORGANIZATION PAID LEASE PAYMENTS TO THE CORPORATION IN AMOUNTS SUFFICIENT TO RETIRE CURRENT PAYMENTS ON LONG-TERM BONDED DEBT, AND CONTRACTED WITH THE CORPORATION TO CONTINUE TO PROVIDE SUCH PAYMENTS UNTIL THE DEBT IS EXTINGUISHED. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART IV, SECTION A, LINE 2 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | PART IV, SECTION D, LINE 2 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | PART IV, SECTION E, LINE 1C |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 3 | PART IV, SECTION E, LINE 2A |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 4 | PART IV, SECTION E, LINE 2B |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 273742918 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 2 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 648295 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | WEST RIDGE ACADEMY |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt | 0 | CHARTER SCHOOL |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 648295 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 7076241 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 519276 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 7595517 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | -120000 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 648295 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 445397 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1006898 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1006898 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | -120000 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 202898 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | AUDITED FINANCIALS WERE PRESENTED ON MODIFIED (GOVERNMENT GAAP) BASIS. THESE ADJUSTMENTS CHANGE THE BASIS OF PRESENTATION TO NORMAL GAAP FULL ACCRUAL. INCREASE IN ACCRUED INTEREST EXPENSE - 33,736; RECORD DEPRECIATION - 189,888; AMORTIZE BOND PREMIUM = (20,726) PAYMENT OF BOND PRINCIPLE DEDUCTED FROM AUDITED EXPENSES - (120,000) |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XIII |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 8083139 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | -3418 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 644877 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 644877 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 565397 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd | 0 | false |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 0 | COLORADO EDUCATIONAL AND CULTURAL AU REFUND DEBT ORIGINALLY ISSUED IN 2017. TRANSACTIONS TOOK PLACE IN THE FISCAL YEAR ENDED JUNE 30, 2019. |
| IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt | 1 | COLORADO EDUCATIONAL AND CULTURAL AU DEBT ISSUED IN 2017, IN THE AMOUNT OF 9,490,000, WAS REFUNDED IN JUNE OF 2019 WITH A NEW ISSUE IN THE AMOUNT OF 10,430,000. A PREMIUM OF 725,407 WAS ALSO PART OF THE PROCEEDS OF THE NEW ISSUE. THE OLD ISSUE WAS RETIRED AND ADDITIONAL CURRENT PROCEEDS WERE USED FOR LEGAL AND ISSUANCE COSTS AND FOR ADDITIONAL FIXED ASSETS ACQUISITIONS IN THE PRIOR FISCAL YEAR. |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PURPOSE OF ISSUE DESCRIPTION |
| IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | ADDITIONAL INFORMATION |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd | 0 | A |
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| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt | 0 | 2019-06-26 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN | 0 | 840896727 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum | 0 | 19645UAS3 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt | 0 | 10430000 |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt | 0 | COLORADO EDUCATIONAL AND CULTURAL A |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine2Txt | 0 | COLO ED AND & CULT FACILITIES AUTHO |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc | 0 | REFUND DEBT ORIGINALLY ISSUED IN 2017. TRANSACTIONS TOOK PLACE IN THE FISCAL YEAR ENDED JUNE 30, 201 |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd | 0 | A |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd | 0 | false |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd | 0 | true |
| IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr | 0 | 2019 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CERTAIN CHANAGES WERE MADE TO THE ORIGINAL PRESENTATION OF PRIOR FISCAL YEAR (6/30/19) PRESENTATION TO CHANGE THE BASIS OF ACCOUNTING FROM GOV'T BASED MODIFIED ACCRUAL TO NORMAL ACCRUAL. THIS INCLUDED ADDING FIXED ASSETS TITLED TO THE CORPORATION AND ASSOCIATED BONDED DEBT ON THE BALANCE SHEET. CHANGES WERE ALSO MADE TO PAGE 1, LINE 9 (PROGRAM SERVICES INCOME) BY ADDING AN ADDITIONAL RECEIPT OF 6,949 FROM THE SUPPORTED ORGANIZATION TO LEASE INCOME. ALSO, DEPRECIATION OF 188,222 WAS INCLUDED IN LINE 17 (OTHER EXPENSES), ALONG WITH RECLASSIFICATION OF EXPENSES FOR THE PURCHASE OF FIXED ASSETS, AND CAPITALIZING THESE ITEMS, TOTALING 66,645. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE DRAFT FORM OF THE 990 WAS DISTRIBUTED TO ALL OF THE BOARD OF DIRECTORS FOR COMMENT AND SUGGESTED CORRECTIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ARTICLE VII OF THE CORPORATION'S BYLAWS DEFINES CONFLICT OF INTEREST AND REQUIRES MEMBERS OF THE BOARD TO DISCLOSE AND RESOLVE ANY CONFLICTS IDENTIFIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | UPON REQUEST OR VIA THIRD PARTY WEBSITES SUCH AS GUIDESTAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DEBT PRINCIPLE PAID 120,000 DEPRECIATION 188,222 ACCRUED INTEREST 13,010 BOOK / TAX DEPRECIATION DIFFERENCE -1,666 REDUCTION AMOUNTS TO BE PROV -165,744 TOTAL 153,822 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PRIOR YEAR RETURNS WERE PREPARED FROM MINIMAL DATA EXTRACTED FROM THE AUDIT REPORT OF THE SUPPORTED ORGANIZATION, WEST RIDGE ACADEMY, A COLORADO LOCAL GOVERNMENT CHARTER SCHOOL. THE DATA WERE BLENDED IN THE AUDIT REPORT UTILIZING THE GOVERNMENT REPORTING MODEL, SPECIFICALLY MODIFIED ACCRUAL ACCOUNTING. MODIFIED ACCRUAL REPORTING DOES NOT REPORT CAPITAL ASSETS AND RELATED DEPRECIATION, NOR DOES IT INCLUDE LONG-TERM DEBT. BEGINNING WITH THE JUNE 30, 2020, FISCAL YEAR-END RETURN, THE DATA ARE PRESENTED ON FULL-ACCRUAL ACCOUNTING BASIS, AND INCLUDE CAPITAL ASSETS OWNED BY WEST RIDGE ACADEMY BUILDING CORPORATION (A COLORADO NOT-FOR-PROFIT CORPORATION WITH 501(C)(3) TAX STATUS), AND ASSOCIATED EXEMPT DEBT. THE PRIOR PRESENTATION FOR THE FISCAL YEAR ENDED JUNE 30, 2019, HAS BEEN RESTATED. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 12, PART XII, LINE 1 |
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| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | WEST RIDGE ACADEMY CHARTER SCHOOL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 273742918 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | GOVT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 6 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 6905 8TH STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | GREELEY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 80634 |
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| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
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| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
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| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 610120 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH LEASE PAYMENTS |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | WEST RIDGE ACADEMY CHARTER |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | A |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | true |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt | 0 | 10430000 |
| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 10310000 |
| IRS990/TaxExemptBondsInd | 0 | true |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 18707842 |
| IRS990/TotalAssetsEOYAmt | 0 | 18431690 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 18707842 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 18431690 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 648295 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 648295 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 11160222 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 11053232 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 11160222 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 11053232 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 7547620 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 7378458 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 646629 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 610120 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 34757 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 610120 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 644877 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 18707842 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 18431690 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6905 8TH ST |
| IRS990/USAddress/CityNm | 0 | GREELEY |
| IRS990/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/USAddress/ZIPCd | 0 | 80634 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReasonableCauseExplanation/ExplanationTxt | 0 | THE COMPANY IS A COMPONENT UNIT OF WEST RIDGE ACADEMY CHARTER SCHOOL, A COLORADO LOCAL GOVERNMENT ENTITY, WHICH, IN TURN, IS A COMPONENT UNIT OF WELD COUNTY SCHOOL DISTRICT 6, ALSO A COLORADO LOCAL GOVERNMENT ENTITY. FINANCIAL REPORTING IN THE PAST HAS BEEN ON GAAP FOR GOVERNMENT, WHICH IS NOT APPROPRIATE FOR WEST RIDGE BUILDING CORPORATION, WHICH MUST USE GENERAL GAAP ON THE ACCRUAL BASIS. THE EXTRACTION OF ACCRUAL INFORMATION FROM THE AFFILIATED GOVERNMENT ENTITIES HAS BEEN DIFFICULT AND TIME-CONSUMING. THE CORPORATION REQUESTS ABATEMENT OF ANY PENALTIES AND INTEREST RELATED TO THIS LATE FILING. |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KENNETH DYER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9703303671 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-06-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WRA BUILDING CORPORATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WRAB |
| ReturnHeader/Filer/EIN | 0 | 810804029 |
| ReturnHeader/Filer/PhoneNum | 0 | 9703303671 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6905 8TH ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GREELEY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CO |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 80634 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 465448846 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | YEATER & ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1140 38TH AVE STE A |
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