NORTH RALEIGH CHRISTIAN ACADEMY: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
NORTH RALEIGH CHRISTIAN ACADEMY (EIN 56-1975907)
Tax period
2017-07-01 to 2018-06-30
Filed
2018-11-29
IRS object ID
201813339349301101
Schema version
2017v2.3
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)
Return2018-11-29T12:42:43-06:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN561965804PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THOMAS JUDY & TUCKER P ABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14700 FALLS OF NEUSE ROAD SUITE 400AddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27609ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

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
Phone9195737900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17300 PERRY CREEK RDAddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27616ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD COREYPersonNm
Person TitleBUSINESS MANAGERPersonTitleTxt
Phone9195737945PhoneNum
Signature2018-11-29SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTEN HOYLE CPAPreparerPersonNm
PTINP00118964PTIN
Phone9195717055PhoneNum
Preparation2018-11-20PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address173.226.69.82IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-29IPDt
IP Tm13:42:40IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id456AA04593BE85D7C5B0AC5E372F44C752AFFEE9AtSubmissionCreationDeviceId
At Submission Filing Device IdDBB9805115F822430027A41C7BFF4CD02917B84CAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM DANNY COXPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17300 PERRY CREEK RDAddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27616ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,292,389GrossReceiptsAmt
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 Employee182TotalEmployeeCnt
Total Volunteers310TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$307,700PYContributionsGrantsAmt
CY Contributions Grants$316,668CYContributionsGrantsAmt
PY Program Service Revenue$13,667,091PYProgramServiceRevenueAmt
CY Program Service Revenue$13,727,509CYProgramServiceRevenueAmt
PY Investment Income$4,078PYInvestmentIncomeAmt
CY Investment Income$16,017CYInvestmentIncomeAmt
PY Other Revenue$239,713PYOtherRevenueAmt
CY Other Revenue$199,591CYOtherRevenueAmt
PY Total Revenue$14,218,582PYTotalRevenueAmt
CY Total Revenue$14,259,785CYTotalRevenueAmt
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$8,584,206PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$8,670,732CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$110,084CYTotalFundraisingExpenseAmt
PY Other Expenses$5,268,470PYOtherExpensesAmt
CY Other Expenses$5,212,247CYOtherExpensesAmt
PY Total Expenses$13,852,676PYTotalExpensesAmt
CY Total Expenses$13,882,979CYTotalExpensesAmt
PY Revenues Less Expenses$365,906PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$376,806CYRevenuesLessExpensesAmt
Total Assets BOY$44,750,724TotalAssetsBOYAmt
Total Assets EOY$44,723,718TotalAssetsEOYAmt
Total Liabilities BOY$7,844,550TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,440,738TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$36,906,174NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$37,282,980NetAssetsOrFundBalancesEOYAmt
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$12,142,511ExpenseAmt
Revenue$13,727,509RevenueAmt
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$12,142,511TotalProgramServiceExpensesAmt
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 Fundraising0ProfessionalFundraisingInd
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 Document58IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee182EmployeeCnt
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
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
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 RDAddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27616ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (15 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
SUPERINTENDENT40.00Yes (X)$204,212$0$36,683
RICHARD COREY
BUSINESS MANAGER40.00$144,450$0$38,168Yes (X)
DANNY WATKINS
HIGH SCHOOL PRINCIPAL40.00$110,133$0$19,239Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$458,795TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$94,090TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
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$561,268
GRASSMASTERS
PO BOX 1195YOUNGSVILLENC27596LANDSCAPING & IRRIGATION$388,874
CADE INC
120-F WEATHERS STREETYOUNGSVILLENC27596CONSTRUCTION$339,798
JOSHUA EXPEDITIONS
6841 VIRGINIA PARKWAY STE 1MCKINNEYTX75071STUDENT TRAVEL$262,690
JOSTEN'S
21336 NETWORK PLACECHICAGOIL60673YEARBOOK$103,506
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
All Other Contributions$316,668AllOtherContributionsAmt
Total Contributions$316,668TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES REVENUE611710$12,912,523$12,912,523
LUNCH REVENUE611710$373,944$373,944
STUDENT ACTIVITIES611710$312,890$312,890
AUXILIARY DESIGNATED PROGRAM RECE611710$128,152$128,152
FieldValueIRS element (for citing)
Total Program Service Revenue$13,727,509TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,017TotalRevenueColumnAmt
Exclusion$2,017ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$98,579RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$98,579RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$98,579TotalRevenueColumnAmt
Exclusion$98,579ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$14,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$14,000OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,000TotalRevenueColumnAmt
Exclusion$14,000ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$133,616FundraisingGrossIncomeAmt
Fundraising Direct Expenses$32,604FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$101,012TotalRevenueColumnAmt
Exclusion$101,012ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,259,785TotalRevenueColumnAmt
Related Or Exempt Func Income$13,727,509RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$215,608ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$237,327TotalAmt
Program Services$206,927ProgramServicesAmt
Management And General$27,387ManagementAndGeneralAmt
Fundraising$3,013FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,753,922TotalAmt
Program Services$5,888,795ProgramServicesAmt
Management And General$779,378ManagementAndGeneralAmt
Fundraising$85,749FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$305,150TotalAmt
Program Services$266,063ProgramServicesAmt
Management And General$35,213ManagementAndGeneralAmt
Fundraising$3,874FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$944,279TotalAmt
Program Services$823,325ProgramServicesAmt
Management And General$108,966ManagementAndGeneralAmt
Fundraising$11,988FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$430,054TotalAmt
Program Services$374,967ProgramServicesAmt
Management And General$49,627ManagementAndGeneralAmt
Fundraising$5,460FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,180TotalAmt
Management And General$27,180ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$252,255TotalAmt
Program Services$243,740ProgramServicesAmt
Management And General$8,515ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$38,753TotalAmt
Program Services$33,789ProgramServicesAmt
Management And General$4,964ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$103,201TotalAmt
Program Services$89,982ProgramServicesAmt
Management And General$13,219ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$63,265TotalAmt
Program Services$55,161ProgramServicesAmt
Management And General$8,104ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$409,222TotalAmt
Program Services$356,804ProgramServicesAmt
Management And General$52,418ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$39,897TotalAmt
Program Services$34,786ProgramServicesAmt
Management And General$5,111ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$34,195TotalAmt
Program Services$29,815ProgramServicesAmt
Management And General$4,380ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,879,491TotalAmt
Program Services$1,638,742ProgramServicesAmt
Management And General$240,749ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$96,317TotalAmt
Program Services$83,980ProgramServicesAmt
Management And General$12,337ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BUILDING MAINTENANCE$1,025,517$894,156$131,361
STUDENT ACTIVITIES$282,481$246,297$36,184
CAFETERIA$268,983$234,528$34,455
BOOKS$173,593$151,357$22,236

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$517,897TotalAmt
Program Services$489,297ProgramServicesAmt
Management And General$28,600ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,882,979TotalAmt
Program Services$12,142,511ProgramServicesAmt
Management And General$1,630,384ManagementAndGeneralAmt
Fundraising$110,084FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,899,932BOYAmt
EOY$3,564,600EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$6,965,563BOYAmt
EOY$7,928,530EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$681,976BOYAmt
EOY$864,359EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$332,899BOYAmt
EOY$314,701EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$53,415,359LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$21,416,778LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$32,796,372BOYAmt
EOY$31,998,581EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$73,982BOYAmt
EOY$52,947EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$44,750,724BOYAmt
EOY$44,723,718EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,042,480BOYAmt
EOY$503,726EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,248,491BOYAmt
EOY$6,364,870EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$553,579BOYAmt
EOY$572,142EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,844,550BOYAmt
EOY$7,440,738EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$36,608,573BOYAmt
EOY$36,849,045EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$297,601BOYAmt
EOY$433,935EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,906,174BOYAmt
EOY$37,282,980EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$44,750,724BOYAmt
EOY$44,723,718EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$376,806ReconcilationRevenueExpnssAmt
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

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$14,510,247DepreciationAmt
Book Value$26,906,613BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,682,204OtherCostOrOtherBasisAmt
Depreciation$2,011,573DepreciationAmt
Book Value$670,631BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,050,921OtherCostOrOtherBasisAmt
Depreciation$4,480,043DepreciationAmt
Book Value$1,570,878BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$550,877OtherCostOrOtherBasisAmt
Depreciation$414,915DepreciationAmt
Book Value$135,962BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$31,998,581TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ACCRUED PAYROLL & PAYROLL TAXES$435,229
DEPOSITS$89,570
COMPENSATED ABSENCES$47,343
FieldValueIRS element (for citing)
Total Liability$572,142TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$14,314,642TotalRevEtcAuditedFinclStmtAmt
Other Revenue$54,857OtherRevenueAmt
Revenue Not Reported$54,857RevenueNotReportedAmt
Revenue Subtotal$14,259,785RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$14,259,785TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,937,836TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,937,836ExpensesSubtotalAmt
Other Expenses Not Included-$54,857OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$54,857ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,882,979TotalExpensesPerForm990Amt

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, 2018, 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 2D - OTHER ADJUSTMENTS:HEALTH INSURANCE ACCRUAL 54,857.
PART XII, LINE 4B - OTHER ADJUSTMENTS:HEALTH INSURANCE ACCRUAL -54,857.

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 RALIEGH 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

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF AND TENNIS CLASSICEvent1Nm
Gross Receipts Event1$133,616GrossReceiptsEvent1Amt
Gross Revenue Event1$133,616GrossRevenueEvent1Amt
Non Cash Prizes Event1$13,283NonCashPrizesEvent1Amt
Rent Facility Costs Event1$8,494RentFacilityCostsEvent1Amt
Other Direct Expenses Event1$10,827OtherDirectExpensesEvent1Amt
Gross Receipts Total$133,616GrossReceiptsTotalAmt
Gross Revenue Total Events$133,616GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$13,283NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$8,494RentFcltyCostsTotalEventsAmt
Oth Direct Expnss Total Events$10,827OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$32,604DirectExpenseSummaryEventsAmt
Net Income Summary$101,012NetIncomeSummaryAmt

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$204,212$0$0$0$0$0$24,935$0$11,748$0$240,895$0$0$0
RICHARD COREY
BUSINESS MANAGER$144,450$0$0$0$0$0$13,693$0$24,475$0$182,618$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$388,874TransactionAmt
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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