NORTH RALEIGH CHRISTIAN ACADEMY: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
NORTH RALEIGH CHRISTIAN ACADEMY (EIN 56-1975907)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-02-04
IRS object ID
202530359349301378
Schema version
2023v6.0
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)
Return2025-02-04T13:15:45-06:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

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 Line1404 HUNT STREET SUITE 100AddressLine1Txt
CityDURHAMCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27701ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

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 TitleDIRECTOR OF FINANCEPersonTitleTxt
Phone9195737945PhoneNum
Signature2025-02-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTEN HOYLE CPAPreparerPersonNm
PTINP00118964PTIN
Phone9195717055PhoneNum
Preparation2025-01-30PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

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$18,979,786GrossReceiptsAmt
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 Body15VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee178TotalEmployeeCnt
Total Volunteers250TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$717,558PYContributionsGrantsAmt
CY Contributions Grants$2,116,653CYContributionsGrantsAmt
PY Program Service Revenue$14,968,993PYProgramServiceRevenueAmt
CY Program Service Revenue$15,969,102CYProgramServiceRevenueAmt
PY Investment Income$268,648PYInvestmentIncomeAmt
CY Investment Income$534,369CYInvestmentIncomeAmt
PY Other Revenue$372,769PYOtherRevenueAmt
CY Other Revenue$330,586CYOtherRevenueAmt
PY Total Revenue$16,327,968PYTotalRevenueAmt
CY Total Revenue$18,950,710CYTotalRevenueAmt
PY Grants And Similar Paid$230,016PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$278,008CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$9,451,951PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$9,801,917CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$62,767PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$30,000CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$30,000CYTotalFundraisingExpenseAmt
PY Other Expenses$5,815,908PYOtherExpensesAmt
CY Other Expenses$6,609,923CYOtherExpensesAmt
PY Total Expenses$15,560,642PYTotalExpensesAmt
CY Total Expenses$16,719,848CYTotalExpensesAmt
PY Revenues Less Expenses$767,326PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,230,862CYRevenuesLessExpensesAmt
Total Assets BOY$51,980,854TotalAssetsBOYAmt
Total Assets EOY$54,609,540TotalAssetsEOYAmt
Total Liabilities BOY$9,440,590TotalLiabilitiesBOYAmt
Total Liabilities EOY$9,838,414TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$42,540,264NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$44,771,126NetAssetsOrFundBalancesEOYAmt
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$14,441,295ExpenseAmt
Grant$278,008GrantAmt
Revenue$15,969,102RevenueAmt
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$14,441,295TotalProgramServiceExpensesAmt
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
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
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 IndividualsYes (1)GrantsToIndividualsInd
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 MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntYes (1)BusinessRlnWith35CtrlEntInd
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 Document67IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee178EmployeeCnt
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
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 Members15GoverningBodyVotingMembersCnt
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 (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WILLIAM DANNY COX
PRESIDENT10.00Yes (X)Yes (X)$0$0$0
BOBBY MURRAY
VICE PRESIDENT8.00Yes (X)Yes (X)$0$0$0
GEORGE FLYTHE
SECRETARY8.00Yes (X)Yes (X)$0$0$0
RAY KIRK
TREASURER8.00Yes (X)Yes (X)$0$0$0
ADRIAN ARBELAEZ
MEMBER4.00Yes (X)$0$0$0
MIKE GARRETT
MEMBER4.00Yes (X)$0$0$0
KEN MARTIN
MEMBER4.00Yes (X)$0$0$0
STEVE MCKINION
MEMBER4.00Yes (X)$0$0$0
DR BILL PARSONS
MEMBER4.00Yes (X)$0$0$0
JAY STOTT
MEMBER4.00Yes (X)$0$0$0
ADAM YOUNG
MEMBER4.00Yes (X)$0$0$0
SCOTT FOSTER
MEMBER4.00Yes (X)$0$0$0
CRAIG JONKERS
MEMBER4.00Yes (X)$0$0$0
MIKE POWERS
MEMBER4.00Yes (X)$0$0$0
JARED RICHARDS
MEMBER4.00Yes (X)$0$0$0
KEVIN MATHES
SUPERINTENDENT40.00Yes (X)$161,089$0$24,906
RICHARD COREY
DIRECTOR OF FINANCE40.00Yes (X)$167,789$0$31,960
FieldValueIRS element (for citing)
Total Reportable Comp From Org$328,878TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$56,866TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$17,720FundraisingAmt
Government Grants$1,808,472GovernmentGrantsAmt
All Other Contributions$290,461AllOtherContributionsAmt
Total Contributions$2,116,653TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES REVENUE611710$14,707,057$14,707,057
LUNCH REVENUE611710$569,158$569,158
AUXILIARY DESIGNATED PROGRAM RECE611710$346,852$346,852
STUDENT ACTIVITIES611710$346,035$346,035
FieldValueIRS element (for citing)
Total Program Service Revenue$15,969,102TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$534,369TotalRevenueColumnAmt
Exclusion$534,369ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$279,525RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$279,525RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$279,525TotalRevenueColumnAmt
Exclusion$279,525ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$80,137FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$17,720ContriRptFundraisingEventAmt
Fundraising Direct Expenses$29,076FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$51,061TotalRevenueColumnAmt
Exclusion$51,061ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$18,950,710TotalRevenueColumnAmt
Related Or Exempt Func Income$15,969,102RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$864,955ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$278,008TotalAmt
Program Services$278,008ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$399,400TotalAmt
Program Services$325,554ProgramServicesAmt
Management And General$73,846ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$7,522,621TotalAmt
Program Services$6,131,752ProgramServicesAmt
Management And General$1,390,869ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$307,103TotalAmt
Program Services$250,322ProgramServicesAmt
Management And General$56,781ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,021,214TotalAmt
Program Services$832,400ProgramServicesAmt
Management And General$188,814ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$551,579TotalAmt
Program Services$449,597ProgramServicesAmt
Management And General$101,982ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$6,325TotalAmt
Program Services$5,076ProgramServicesAmt
Management And General$1,249ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$34,445TotalAmt
Program Services$27,645ProgramServicesAmt
Management And General$6,800ManagementAndGeneralAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$30,000TotalAmt
Fundraising$30,000FundraisingAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$339,321TotalAmt
Program Services$268,273ProgramServicesAmt
Management And General$71,048ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$12,768TotalAmt
Program Services$10,247ProgramServicesAmt
Management And General$2,521ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$31,153TotalAmt
Program Services$16,580ProgramServicesAmt
Management And General$14,573ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$188,809TotalAmt
Program Services$155,373ProgramServicesAmt
Management And General$33,436ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$676,839TotalAmt
Program Services$620,943ProgramServicesAmt
Management And General$55,896ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$57,603TotalAmt
Program Services$21,897ProgramServicesAmt
Management And General$35,706ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,231,752TotalAmt
Program Services$2,138,330ProgramServicesAmt
Management And General$93,422ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$106,761TotalAmt
Program Services$102,755ProgramServicesAmt
Management And General$4,006ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BUILDING MAINTENANCE$1,326,805$1,271,264$55,541
STUDENT ACTIVITIES$412,130$382,641$29,489
CAFETERIA$399,461$399,461
BOOKS$281,896$279,315$2,581

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$503,855TotalAmt
Program Services$473,862ProgramServicesAmt
Management And General$29,993ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$16,719,848TotalAmt
Program Services$14,441,295ProgramServicesAmt
Management And General$2,248,553ManagementAndGeneralAmt
Fundraising$30,000FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$16,925BOYAmt
EOY$2,588EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$19,204,055BOYAmt
EOY$20,920,259EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$625,590BOYAmt
EOY$1,072,085EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$324,277BOYAmt
EOY$313,223EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$62,787,443LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$30,685,089LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$31,731,251BOYAmt
EOY$32,102,354EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$78,756BOYAmt
EOY$199,031EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$51,980,854BOYAmt
EOY$54,609,540EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$882,258BOYAmt
EOY$1,180,433EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$7,945,574BOYAmt
EOY$8,180,213EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$612,758BOYAmt
EOY$477,768EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,440,590BOYAmt
EOY$9,838,414EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$42,357,546BOYAmt
EOY$44,593,483EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$182,718BOYAmt
EOY$177,643EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$42,540,264BOYAmt
EOY$44,771,126EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$51,980,854BOYAmt
EOY$54,609,540EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,230,862ReconcilationRevenueExpnssAmt
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$2,785,621OtherCostOrOtherBasisAmt
Book Value$2,785,621BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$42,528,389OtherCostOrOtherBasisAmt
Depreciation$20,849,263DepreciationAmt
Book Value$21,679,126BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,547,131OtherCostOrOtherBasisAmt
Depreciation$3,142,209DepreciationAmt
Book Value$3,404,922BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$10,102,505OtherCostOrOtherBasisAmt
Depreciation$6,154,425DepreciationAmt
Book Value$3,948,080BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$823,797OtherCostOrOtherBasisAmt
Depreciation$539,192DepreciationAmt
Book Value$284,605BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$32,102,354TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
ACCRUED PAYROLL TAXES$48,323
DEPOSITS$263,069
COMPENSATED ABSENCES$58,907
SELF INSURED HEALTH INSURANCE$107,469
FieldValueIRS element (for citing)
Total Liability$477,768TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$18,642,702TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$18,642,702RevenueSubtotalAmt
Other Revenues Not Included$308,008OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$308,008RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$18,950,710TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$16,411,840TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$16,411,840ExpensesSubtotalAmt
Other Expenses Not Included$308,008OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$308,008ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$16,719,848TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ACADEMY IS EXEMPT FROM INCOME TAXES AS A NOT-FOR-PROFIT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. GAAP REQUIRES 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, 2024, 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:FINANCIAL AID/TUITION ASSITANCE 278,008. FUNDRAISING EXPENSE 30,000.
PART XII, LINE 4B - OTHER ADJUSTMENTS:FINANCIAL AID/ TUITION ASSSITANCE 278,008. FUNDRAISING EXPENSE 30,000.

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)
Mail SolicitationsYes (X)MailSolicitationsInd
Email SolicitationsYes (X)EmailSolicitationsInd
Phone SolicitationsYes (X)PhoneSolicitationsInd
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 Line17300 PERRY CREEK RDAddressLine1Txt
CityRALEIGHCityNm
State AbbreviationNCStateAbbreviationCd
ZIP27616ZIPCd
FieldValueIRS element (for citing)
ActivityFUN & COLOR RUNActivityTxt
Fundraiser Control Of Funds0FundraiserControlOfFundsInd
Gross Receipts$0GrossReceiptsAmt
Retained By Contractor$0RetainedByContractorAmt
Net To Organization$0NetToOrganizationAmt

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF AND TENNIS CLASSICEvent1Nm
Gross Receipts Event1$75,080GrossReceiptsEvent1Amt
Gross Revenue Event1$75,080GrossRevenueEvent1Amt
Non Cash Prizes Event1$4,981NonCashPrizesEvent1Amt
Rent Facility Costs Event1$13,144RentFacilityCostsEvent1Amt
Food And Beverage Event1$3,116FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$2,437OtherDirectExpensesEvent1Amt
Gross Receipts Total$75,080GrossReceiptsTotalAmt
Gross Revenue Total Events$75,080GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$4,981NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$13,144RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$3,116FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$2,437OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$23,678DirectExpenseSummaryEventsAmt
Net Income Summary$51,402NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records Maintained0GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeFINANCIAL AID/ TUITION ASSITANCEGrantTypeTxt
Recipient84RecipientCnt
Cash Grant$278,008CashGrantAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Non Cash AssistanceTUITION ASSISTANCE TO FAMILIES IN NEED BASED ON FACTSNonCashAssistanceDesc

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
RICHARD COREY
DIRECTOR OF FINANCE$167,789$0$0$0$0$0$16,619$0$15,341$0$199,749$0$0$0
KEVIN MATHES
SUPERINTENDENT$161,089$0$0$0$0$0$16,016$0$8,890$0$185,995$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 (4 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
WILLIAM DANNY COX
BOARD PRESIDENT$329,990WILLIAM DANNY COX IS A 5% OWNER OF GRASSMASTERS, WHICH PERFORMED LANDSCAPE MAINTENANCE FOR NORTH RALEIGH CHRISTIAN ACADEMY, INC. DURING THE FISCAL YEAR.0
JOY MATHES
MARRIED TO KEVIN MATHES (KEY EMPLOYEE)$127,714REGULAR COMPENSATION0
GINGER MCKINION
MARRIED TO STEVE MCKINION (BOARD MEMBER)$20,958REGULAR COMPENSATION0
NICOLE FOSTER
MARRIED TO GEORGE FOSTER (BOARD MEMBER)$57,894REGULAR COMPENSATION0

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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