NORTH RALEIGH CHRISTIAN ACADEMY: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
NORTH RALEIGH CHRISTIAN ACADEMY (EIN 56-1975907)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-02-05
IRS object ID
201800369349300020
Schema version
2016v3.0
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)
Return2018-02-05T10:15:59-06:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

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 Begin2016-07-01TaxPeriodBeginDt

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
Signature2018-02-05SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTEN HOYLE CPAPreparerPersonNm
PTINP00118964PTIN
Phone9195717055PhoneNum
Preparation2018-01-25PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address70.63.156.10IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-02-05IPDt
IP Tm11:15:42IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdEA4040B2FC238CEFC7BF0DFE72BCA9206519E5A8AtSubmissionCreationDeviceId
At Submission Filing Device IdEA4040B2FC238CEFC7BF0DFE72BCA9206519E5A8AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

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$14,268,407GrossReceiptsAmt
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 Employee201TotalEmployeeCnt
Total Volunteers220TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$316,966PYContributionsGrantsAmt
CY Contributions Grants$307,700CYContributionsGrantsAmt
PY Program Service Revenue$13,385,964PYProgramServiceRevenueAmt
CY Program Service Revenue$13,667,091CYProgramServiceRevenueAmt
PY Investment Income-$9,310PYInvestmentIncomeAmt
CY Investment Income$4,078CYInvestmentIncomeAmt
PY Other Revenue$256,924PYOtherRevenueAmt
CY Other Revenue$239,713CYOtherRevenueAmt
PY Total Revenue$13,950,544PYTotalRevenueAmt
CY Total Revenue$14,218,582CYTotalRevenueAmt
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$8,442,357PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$8,584,206CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$106,879CYTotalFundraisingExpenseAmt
PY Other Expenses$5,026,413PYOtherExpensesAmt
CY Other Expenses$5,268,470CYOtherExpensesAmt
PY Total Expenses$13,468,770PYTotalExpensesAmt
CY Total Expenses$13,852,676CYTotalExpensesAmt
PY Revenues Less Expenses$481,774PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$365,906CYRevenuesLessExpensesAmt
Total Assets BOY$43,697,881TotalAssetsBOYAmt
Total Assets EOY$44,750,724TotalAssetsEOYAmt
Total Liabilities BOY$7,157,613TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,844,550TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$36,540,268NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$36,906,174NetAssetsOrFundBalancesEOYAmt
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$12,114,602ExpenseAmt
Revenue$13,667,091RevenueAmt
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$12,114,602TotalProgramServiceExpensesAmt
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 Document52IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee201EmployeeCnt
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)$200,821$0$28,854
RICHARD COREY
BUSINESS MANAGER40.00$123,318$0$31,823Yes (X)
DANNY WATKINS
HIGH SCHOOL PRINCIPAL40.00$105,549$0$18,015Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$429,688TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$78,692TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
TOTAL PROPERTY MAINTENANCE
3451 SUNCREST VILLAGE LANERALEIGHNC27616JANITORIAL & REPAIR$673,408
JOSHUA EXPEDITIONS
6841 VIRGINIA PARKWAY STE 1MCKINNEYTX75071STUDENT TRAVEL$495,868
GRASSMASTERS
PO BOX 1195YOUNGSVILLENC27596LANDSCAPING$386,050
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
All Other Contributions$307,700AllOtherContributionsAmt
Total Contributions$307,700TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES REVENUE611710$12,735,787$12,735,787
STUDENT ACTIVITIES611710$374,137$374,137
LUNCH REVENUE611710$370,415$370,415
AUXILIARY DESIGNATED PROGRAM RECE611710$186,752$186,752
FieldValueIRS element (for citing)
Total Program Service Revenue$13,667,091TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,078TotalRevenueColumnAmt
Exclusion$4,078ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$165,865RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$165,865RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$165,865TotalRevenueColumnAmt
Exclusion$165,865ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$123,673FundraisingGrossIncomeAmt
Fundraising Direct Expenses$49,825FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$73,848TotalRevenueColumnAmt
Exclusion$73,848ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,218,582TotalRevenueColumnAmt
Related Or Exempt Func Income$13,667,091RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$243,791ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$224,318TotalAmt
Program Services$195,625ProgramServicesAmt
Management And General$26,929ManagementAndGeneralAmt
Fundraising$1,764FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,684,349TotalAmt
Program Services$5,829,327ProgramServicesAmt
Management And General$770,904ManagementAndGeneralAmt
Fundraising$84,118FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$295,246TotalAmt
Program Services$257,480ProgramServicesAmt
Management And General$34,006ManagementAndGeneralAmt
Fundraising$3,760FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$947,491TotalAmt
Program Services$826,292ProgramServicesAmt
Management And General$109,351ManagementAndGeneralAmt
Fundraising$11,848FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$432,802TotalAmt
Program Services$377,440ProgramServicesAmt
Management And General$49,973ManagementAndGeneralAmt
Fundraising$5,389FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$27,676TotalAmt
Management And General$27,676ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$244,719TotalAmt
Program Services$231,826ProgramServicesAmt
Management And General$12,893ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$46,302TotalAmt
Program Services$40,379ProgramServicesAmt
Management And General$5,923ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$104,589TotalAmt
Program Services$92,038ProgramServicesAmt
Management And General$12,551ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$65,108TotalAmt
Program Services$61,678ProgramServicesAmt
Management And General$3,430ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$396,861TotalAmt
Program Services$346,097ProgramServicesAmt
Management And General$50,764ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$35,119TotalAmt
Program Services$30,627ProgramServicesAmt
Management And General$4,492ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$39,944TotalAmt
Program Services$34,835ProgramServicesAmt
Management And General$5,109ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,917,594TotalAmt
Program Services$1,672,307ProgramServicesAmt
Management And General$245,287ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$102,562TotalAmt
Program Services$89,443ProgramServicesAmt
Management And General$13,119ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BUILDING MAINTENANCE$1,004,285$875,823$128,462
STUDENT ACTIVITIES$288,757$251,821$36,936
BOOKS$245,403$214,013$31,390
CAFETERIA$245,178$213,816$31,362

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$504,373TotalAmt
Program Services$473,735ProgramServicesAmt
Management And General$30,638ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,852,676TotalAmt
Program Services$12,114,602ProgramServicesAmt
Management And General$1,631,195ManagementAndGeneralAmt
Fundraising$106,879FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,143,850BOYAmt
EOY$3,899,932EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$5,592,796BOYAmt
EOY$6,965,563EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$725,552BOYAmt
EOY$681,976EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$349,963BOYAmt
EOY$332,899EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$52,529,502LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$19,733,130LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$33,717,118BOYAmt
EOY$32,796,372EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$168,602BOYAmt
EOY$73,982EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$43,697,881BOYAmt
EOY$44,750,724EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$411,358BOYAmt
EOY$1,042,480EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,188,045BOYAmt
EOY$6,248,491EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$558,210BOYAmt
EOY$553,579EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,157,613BOYAmt
EOY$7,844,550EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$36,313,199BOYAmt
EOY$36,608,573EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$227,069BOYAmt
EOY$297,601EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,540,268BOYAmt
EOY$36,906,174EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$43,697,881BOYAmt
EOY$44,750,724EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$365,906ReconcilationRevenueExpnssAmt
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$2,545,138OtherCostOrOtherBasisAmt
Book Value$2,545,138BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$40,872,950OtherCostOrOtherBasisAmt
Depreciation$13,478,246DepreciationAmt
Book Value$27,394,704BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,682,204OtherCostOrOtherBasisAmt
Depreciation$1,749,085DepreciationAmt
Book Value$933,119BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,627,337OtherCostOrOtherBasisAmt
Depreciation$3,996,440DepreciationAmt
Book Value$1,630,897BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$801,873OtherCostOrOtherBasisAmt
Depreciation$509,359DepreciationAmt
Book Value$292,514BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$32,796,372TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ACCRUED PAYROLL & PAYROLL TAXES$450,912
DEPOSITS$55,209
COMPENSATED ABSENCES$47,458
FieldValueIRS element (for citing)
Total Liability$553,579TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$14,218,582TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$14,218,582RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$14,218,582TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,852,676TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,852,676ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,852,676TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationACCOUNTING 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, 2017, 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.ExplanationTxt

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$123,673GrossReceiptsEvent1Amt
Gross Revenue Event1$123,673GrossRevenueEvent1Amt
Non Cash Prizes Event1$2,450NonCashPrizesEvent1Amt
Rent Facility Costs Event1$5,831RentFacilityCostsEvent1Amt
Food And Beverage Event1$2,252FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$39,292OtherDirectExpensesEvent1Amt
Gross Receipts Total$123,673GrossReceiptsTotalAmt
Gross Revenue Total Events$123,673GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$2,450NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$5,831RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$2,252FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$39,292OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$49,825DirectExpenseSummaryEventsAmt
Net Income Summary$73,848NetIncomeSummaryAmt

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$200,821$0$0$0$0$0$18,102$0$10,752$0$229,675$0$0$0
RICHARD COREY
BUSINESS MANAGER$123,318$0$0$0$0$0$9,660$0$22,163$0$155,141$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$386,050TransactionAmt
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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