NORTH RALEIGH CHRISTIAN ACADEMY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
NORTH RALEIGH CHRISTIAN ACADEMY (EIN 56-1975907)
Tax period
2018-07-01 to 2019-06-30
Filed
2020-01-30
IRS object ID
202010309349300641
Schema version
2018v3.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-01-30T13:12:19-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN561965804PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THOMAS JUDY & TUCKER PABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1300 WEST MORGAN STREET SUITE 1450AddressLine1Txt
CityDURHAMCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27701ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN561975907EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NORTH RALEIGH CHRISTIAN ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNORTBusinessNameControlTxt
Phone9195737945PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17300 PERRY CREEK ROADAddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27616ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD COREYPersonNm
Person TitleBUSINESS MANAGERPersonTitleTxt
Phone9195737945PhoneNum
Signature2020-01-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTEN HOYLE CPAPreparerPersonNm
PTINP00118964PTIN
Phone9195717055PhoneNum
Preparation2020-01-23PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address70.63.156.10IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-01-30IPDt
IP Tm13:12:15IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id697370766DB697A1BC6EAE9FE81BAAED269B2060AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM DANNY COXPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17300 PERRY CREEK ROADAddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27616ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,323,978GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.NRCAKNIGHTS.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1996FormationYr
Legal Domicile StateNCLegalDomicileStateCd
Activity Or MissionNRCA IS A COMMUNITY CHRISTIAN SCHOOL ASSISTING FAMILIES BY PROVIDING EXCELLENCE IN ACADEMICS, FINE ARTS, AND ATHLETICS WHILE INSTILLING BIBLICAL PRINCIPLES IN STUDENTS' LIVES THAT THEY MIGHT IMPACT THEIR SOCIETY FOR CHRIST.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee190TotalEmployeeCnt
Total Volunteers450TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$316,668PYContributionsGrantsAmt
CY Contributions Grants$344,199CYContributionsGrantsAmt
PY Program Service Revenue$13,727,509PYProgramServiceRevenueAmt
CY Program Service Revenue$13,710,267CYProgramServiceRevenueAmt
PY Investment Income$16,017PYInvestmentIncomeAmt
CY Investment Income$47,214CYInvestmentIncomeAmt
PY Other Revenue$199,591PYOtherRevenueAmt
CY Other Revenue$195,429CYOtherRevenueAmt
PY Total Revenue$14,259,785PYTotalRevenueAmt
CY Total Revenue$14,297,109CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$8,670,732PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$8,769,850CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$50,611CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$50,611CYTotalFundraisingExpenseAmt
PY Other Expenses$5,212,247PYOtherExpensesAmt
CY Other Expenses$5,130,912CYOtherExpensesAmt
PY Total Expenses$13,882,979PYTotalExpensesAmt
CY Total Expenses$13,951,373CYTotalExpensesAmt
PY Revenues Less Expenses$376,806PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$345,736CYRevenuesLessExpensesAmt
Total Assets BOY$44,723,718TotalAssetsBOYAmt
Total Assets EOY$45,175,101TotalAssetsEOYAmt
Total Liabilities BOY$7,440,738TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,546,385TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$37,282,980NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$37,628,716NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionNRCA IS A COMMUNITY CHRISTIAN SCHOOL ASSISTING FAMILIES IN PROVIDING EXCELLENCE IN ACADEMICS, FINE ARTS, AND ATHLETICS WHILE INSTILLING BIBLICAL PRINCIPLES IN STUDENTS' LIVES THAT THEY MIGHT IMPACT THEIR SOCIETY FOR CHRIST.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$12,063,067ExpenseAmt
Revenue$13,757,481RevenueAmt
DescNRCA IS A LEARNING INSTITUTION FOR THOSE SEEKING A CHRIST-CENTERED PLACE OF EXCELLENCE IN ACADEMICS, FINE ARTS AND ATHLETICS. THE LOVING AND CARING ENVIRONMENT NURTURES STUDENTS IN SPIRITUAL AND ACADEMIC DISCIPLINES SO THEY CAN LAUNCH INTO ADULT LIFE EQUIPPED WITH GODLY CHARACTER, ACADEMIC PREPAREDNESS AND LIFE SKILLS. OUR EXPECTED STUDENT OUTCOMES OF SPIRITUAL FORMATION, WORLDVIEW ORIENTATION, ACADEMIC THINKING, AND SKILLS DEVELOPMENT ARE INTEGRATED TO FULFILL THE SPIRITUAL AND ACADEMIC GOALS OF NRCA. OUR MISSION IS NOT ONLY TO TEACH STUDENTS HOW TO MAKE A LIVING (ACADEMIC THINKING AND SKILLS DEVELOPMENT) BUT HOW TO MAKE A LIFE (SPIRITUAL FORMATION AND WORLDVIEW ORIENTATION). IN ADDITION TO ACADEMICS STUDENTS, PARTICIPATE IN ATHLETICS, FINE ARTS (ART, CHOIR, DANCE DRAMA, BAND), SOCIAL ACTIVITIES AND AFTERCARE.Desc
Total Program Service Expenses$12,063,067TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional FundraisingYes (1)ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer EntYes (1)BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document56IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee190EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRICHARD H COREYPersonNm
Phone9195737945PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17300 PERRY CREEK ROADAddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27616ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
WILLIAM DANNY COX
PRESIDENT10.00Yes (X)Yes (X)$0$0$0
RICK MCKOY
VICE PRESIDENT10.00Yes (X)Yes (X)$0$0$0
RAY KIRK
TREASURER8.00Yes (X)Yes (X)$0$0$0
MIKE GARRETT
MEMBER4.00Yes (X)$0$0$0
STEVE MCKINION
MEMBER4.00Yes (X)$0$0$0
KEN MARTIN
MEMBER6.00Yes (X)$0$0$0
KENT GEER
MEMBER6.00Yes (X)$0$0$0
CRAIG JONKERS
MEMBER4.00Yes (X)$0$0$0
DR BILL PARSONS
MEMBER4.00Yes (X)$0$0$0
JAY STOTT
MEMBER4.00Yes (X)$0$0$0
DAVID SIMS
MEMBER4.00Yes (X)$0$0$0
ADRIAN ARBELAEZ
SECRETARY8.00Yes (X)Yes (X)$0$0$0
DR SONNY L SHERRILL
SUPERINTENDENT EMERITUS40.00Yes (X)$209,462$0$35,384
KEVIN MATHES
SUPERINTENDENT40.00Yes (X)$107,187$0$27,742
RICHARD COREY
BUSINESS MANAGER40.00$147,638$0$40,809Yes (X)
DANNY WATKINS
HIGH SCHOOL PRINCIPAL40.00$112,825$0$20,099Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$577,112TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$124,034TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
TOTAL PROPERTY MAINTENANCE
4008 MITCHELL MILL ROAD STE 105RALEIGHNC27616JANITORIAL, PAPER, REPAIR & MAINT$494,222
MASSMUTUAL
1295 STATE STREETSPRINGFIELDMA01111403B$376,598
JOSHUA EXPEDITIONS
6841 VIRGINIA PARKWAY STE 1MCKINNEYTX75071STUDENT TRAVEL$299,539
GRASSMASTERS
PO BOX 1195YOUNGSVILLENC27596LANDSCAPING & IRRIGATION$281,552
JOSTEN'S
21336 NETWORK PLACECHICAGOIL60673YEARBOOK$106,512
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Fundraising$110,779FundraisingAmt
All Other Contributions$233,420AllOtherContributionsAmt
Total Contributions$344,199TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES REVENUE611710$12,885,347$12,885,347
LUNCH REVENUE611710$387,481$387,481
STUDENT ACTIVITIES611710$292,374$292,374
AUXILIARY DESIGNATED PROGRAM RECE611710$145,065$145,065
FieldValueIRS element (for citing)
Total Program Service Revenue$13,710,267TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,214TotalRevenueColumnAmt
Related Or Exempt Func Income$47,214RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$112,918RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$112,918RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$112,918TotalRevenueColumnAmt
Exclusion$112,918ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$109,380FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$110,779ContriRptFundraisingEventAmt
Fundraising Direct Expenses$26,869FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$82,511TotalRevenueColumnAmt
Exclusion$82,511ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,297,109TotalRevenueColumnAmt
Related Or Exempt Func Income$13,757,481RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$195,429ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$353,043TotalAmt
Program Services$286,101ProgramServicesAmt
Management And General$66,942ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,866,760TotalAmt
Program Services$5,574,174ProgramServicesAmt
Management And General$1,292,586ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$377,560TotalAmt
Program Services$361,756ProgramServicesAmt
Management And General$15,804ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$724,025TotalAmt
Program Services$586,460ProgramServicesAmt
Management And General$137,565ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$448,462TotalAmt
Program Services$363,254ProgramServicesAmt
Management And General$85,208ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,480TotalAmt
Management And General$27,480ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$50,611TotalAmt
Fundraising$50,611FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$2,263TotalAmt
Management And General$2,263ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$272,341TotalAmt
Program Services$257,649ProgramServicesAmt
Management And General$14,692ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$32,004TotalAmt
Program Services$32,004ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$107,664TotalAmt
Program Services$94,977ProgramServicesAmt
Management And General$12,687ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$106,454TotalAmt
Program Services$99,205ProgramServicesAmt
Management And General$7,249ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$403,963TotalAmt
Program Services$381,389ProgramServicesAmt
Management And General$22,574ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$42,555TotalAmt
Program Services$33,733ProgramServicesAmt
Management And General$8,822ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$49,462TotalAmt
Program Services$48,178ProgramServicesAmt
Management And General$1,284ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$123TotalAmt
Management And General$123ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,858,799TotalAmt
Program Services$1,780,992ProgramServicesAmt
Management And General$77,807ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$90,986TotalAmt
Program Services$87,679ProgramServicesAmt
Management And General$3,307ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BUILDING MAINTENANCE$987,776$946,429$41,347
STUDENT ACTIVITIES$306,451$306,451
CAFETERIA$282,108$282,108
BOOKS$187,008$184,355$2,653

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$373,475TotalAmt
Program Services$356,173ProgramServicesAmt
Management And General$17,302ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,951,373TotalAmt
Program Services$12,063,067ProgramServicesAmt
Management And General$1,837,695ManagementAndGeneralAmt
Fundraising$50,611FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,564,600BOYAmt
EOY$5,613,953EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$7,928,530BOYAmt
EOY$7,740,503EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$864,359BOYAmt
EOY$850,911EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$314,701BOYAmt
EOY$296,906EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$53,730,672LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$23,092,267LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$31,998,581BOYAmt
EOY$30,638,405EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$52,947BOYAmt
EOY$34,423EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$44,723,718BOYAmt
EOY$45,175,101EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$852,690BOYAmt
EOY$922,367EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,364,870BOYAmt
EOY$6,304,520EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$223,178BOYAmt
EOY$319,498EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,440,738BOYAmt
EOY$7,546,385EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$36,849,045BOYAmt
EOY$37,176,875EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$433,935BOYAmt
EOY$451,841EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$37,282,980BOYAmt
EOY$37,628,716EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$44,723,718BOYAmt
EOY$45,175,101EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$345,736ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,714,497OtherCostOrOtherBasisAmt
Book Value$2,714,497BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$41,416,860OtherCostOrOtherBasisAmt
Depreciation$15,545,667DepreciationAmt
Book Value$25,871,193BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,691,004OtherCostOrOtherBasisAmt
Depreciation$2,274,200DepreciationAmt
Book Value$416,804BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,357,434OtherCostOrOtherBasisAmt
Depreciation$4,805,429DepreciationAmt
Book Value$1,552,005BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$550,877OtherCostOrOtherBasisAmt
Depreciation$466,971DepreciationAmt
Book Value$83,906BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$30,638,405TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ACCRUED PAYROLL TAXES$149,100
DEPOSITS$124,319
COMPENSATED ABSENCES$46,079
FieldValueIRS element (for citing)
Total Liability$319,498TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$14,246,498TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$14,246,498RevenueSubtotalAmt
Other Revenues Not Included$50,611OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$50,611RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$14,297,109TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,900,762TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,900,762ExpensesSubtotalAmt
Other Expenses Not Included$50,611OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$50,611ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,951,373TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ACADEMY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ACADEMY HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ACADEMY, AND HAS CONCLUDED THAT AS OF JUNE 30, 2019, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ACADEMY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
PART XI, LINE 4B - OTHER ADJUSTMENTS:PROFESSIONAL FUNDRAISING EXPENSES 50,611.
PART XII, LINE 4B - OTHER ADJUSTMENTS:PROFESSIONAL FUNDRAISING EXPENSES 50,611.

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs0MaintainRacialCompRecsInd
Maintain Scholarships Recs0MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3NORTH RALEIGH CHRISTIAN ACADEMY DISPLAYED A PUBLIC NOTICE OF NONDISCRIMINATORY POLICY AS TO STUDENTS IN A LOCAL RALEIGH NEWSPAPER, ON THE NRCA WEBSITE, AS WELL AS LOCAL RADIO.
SCHEDULE E, PART I, LINE 4NRCA DOES HAVE RECORDS OF OUR SCHOLARSHIPS AND FINANCIAL AID AWARDED TO FAMILIES BUT DOES NOT TRACK ANY RACIAL INFORMATION RELATED TO THE FAMILIES. ALL FINANCIAL AID IS AWARDED ON FINANCIAL NEED AS DETERMINED BY FACTS MANAGEMENT (A THIRD PARTY SERVICE).

Schedule G IRS990ScheduleG

FieldValueIRS element (for citing)
Phone SolicitationsYes (X)PhoneSolicitationsInd
In Person SolicitationsYes (X)InPersonSolicitationsInd
Special Fundraising EventsYes (X)SpecialFundraisingEventsInd
Agrmt Prof Fundraising Acty0AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp

Organization Business Name OrganizationBusinessName

FieldValueIRS element (for citing)
Business Name Line1BOOSTERTHONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line110400 OLD ALABAMA RD CON 400AddressLine1Txt
CityALPHARETTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30022ZIPCd
FieldValueIRS element (for citing)
ActivityFUN RUNActivityTxt
Fundraiser Control Of Funds0FundraiserControlOfFundsInd
Gross Receipts$110,779GrossReceiptsAmt
Retained By Contractor$50,611RetainedByContractorAmt
Net To Organization$60,168NetToOrganizationAmt
FieldValueIRS element (for citing)
Total Gross Receipts$110,779TotalGrossReceiptsAmt
Total Retained By Contractors$50,611TotalRetainedByContractorsAmt
Total Net To Organization$60,168TotalNetToOrganizationAmt

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF AND TENNIS CLASSICEvent1Nm
Gross Receipts Event1$109,378GrossReceiptsEvent1Amt
Gross Revenue Event1$109,378GrossRevenueEvent1Amt
Non Cash Prizes Event1$7,517NonCashPrizesEvent1Amt
Rent Facility Costs Event1$8,000RentFacilityCostsEvent1Amt
Food And Beverage Event1$772FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$10,580OtherDirectExpensesEvent1Amt
Event2FUN RUNEvent2Nm
Gross Receipts Event2$110,779GrossReceiptsEvent2Amt
Charitable Contri Event2$110,779CharitableContriEvent2Amt
Gross Receipts Total$220,157GrossReceiptsTotalAmt
Charitable Contributions Tot$110,779CharitableContributionsTotAmt
Gross Revenue Total Events$109,378GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$7,517NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$8,000RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$772FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$10,580OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$26,869DirectExpenseSummaryEventsAmt
Net Income Summary$82,509NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Discretionary Spending AcctYes (X)DiscretionarySpendingAcctInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DR SONNY L SHERRILL
SUPERINTENDENT EMERITUS$209,462$0$0$0$0$0$23,088$0$12,296$0$244,846$0$0$0
RICHARD COREY
BUSINESS MANAGER$147,638$0$0$0$0$0$14,764$0$26,045$0$188,447$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationALL SALARY LEVELS ARE SET BY THE SUPERINTENDENT AND APPROVED BY THE BOARD PRESIDENT. ANNUALLY A SALARY INCREASE IS SET FOR ALL EMPLOYEES AND APPLIED TO ALL EMPLOYEES.ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

FieldValueIRS element (for citing)
PersonWILLIAM DANNY COXPersonNm
FieldValueIRS element (for citing)
Relationship DescriptionBOARD PRESIDENTRelationshipDescriptionTxt
Transaction$281,552TransactionAmt
TransactionWILLIAM DANNY COX IS A 5% OWNER OF GRASSMASTERS, WHICH PERFORMED LANDSCAPE MAINTENANCE FOR NORTH RALEIGH CHRISTIAN ACADEMY, INC. DURING THE FISCAL YEAR.TransactionDesc
Sharing Of Revenues0SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CCOMPLIANCE IS MONITORED BY ENSURING ANY POTENTIAL CONFLICTS OF INTEREST ARE DOCUMENTED ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15ALL SALARY LEVELS ARE SET BY THE SUPERINTENDENT AND APPROVED BY THE BOARD PRESIDENT. ANNUALLY A SALARY INCREASE IS SET FOR ALL EMPLOYEES AND APPLIED TO ALL EMPLOYEES.
FORM 990, PART VI, SECTION C, LINE 19THE ACADEMY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990 PART XII LN 2CTHE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.

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