NORTH RALEIGH CHRISTIAN ACADEMY: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
NORTH RALEIGH CHRISTIAN ACADEMY (EIN 56-1975907)
Tax period
2015-07-01 to 2016-06-30
Filed
2017-01-24
IRS object ID
201710249349300801
Schema version
2015v3.0
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)
Return2017-01-24T07:02:29-06:00ReturnTs
Tax Period End2016-06-30TaxPeriodEndDt

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 Begin2015-07-01TaxPeriodBeginDt

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
Signature2017-01-24SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKRISTEN HOYLE CPAPreparerPersonNm
PTINP00118964PTIN
Phone9195717055PhoneNum
Preparation2017-01-17PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
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$14,002,228GrossReceiptsAmt
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 Employee193TotalEmployeeCnt
Total Volunteers400TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$258,248PYContributionsGrantsAmt
CY Contributions Grants$316,966CYContributionsGrantsAmt
PY Program Service Revenue$12,946,027PYProgramServiceRevenueAmt
CY Program Service Revenue$13,385,964CYProgramServiceRevenueAmt
PY Investment Income$2,005PYInvestmentIncomeAmt
CY Investment Income-$9,310CYInvestmentIncomeAmt
PY Other Revenue$276,187PYOtherRevenueAmt
CY Other Revenue$256,924CYOtherRevenueAmt
PY Total Revenue$13,482,467PYTotalRevenueAmt
CY Total Revenue$13,950,544CYTotalRevenueAmt
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$8,195,931PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$8,442,357CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$103,767CYTotalFundraisingExpenseAmt
PY Other Expenses$4,668,470PYOtherExpensesAmt
CY Other Expenses$5,026,413CYOtherExpensesAmt
PY Total Expenses$12,864,401PYTotalExpensesAmt
CY Total Expenses$13,468,770CYTotalExpensesAmt
PY Revenues Less Expenses$618,066PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$481,774CYRevenuesLessExpensesAmt
Total Assets BOY$43,101,211TotalAssetsBOYAmt
Total Assets EOY$43,697,881TotalAssetsEOYAmt
Total Liabilities BOY$7,042,717TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,157,613TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$36,058,494NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$36,540,268NetAssetsOrFundBalancesEOYAmt
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$10,486,748ExpenseAmt
Revenue$13,385,964RevenueAmt
DescNRCA IS AN INSTITUTION FOR THE TNSTRUCTION, EDUCATIONS AND TRAINING OF STUDENTS AS ARE ACCEPTED BY THE ORGANIZAION. THE GENERAL PURPOSE OF NRCA IS TO CONDUCT AN INSTITUTION OF LEARNING FOR THE EDUCAITON OF STUDENTS K4-12TH GRADE WITH SPECIAL EMPHASIS TO THE CHRISTIAN FAITH AND ETHICS AS REVEALED IN THE BIBLE AND TO PREPARE YOU PEOPLE TO ACADEMICALLY AND SPIRITUALLY TO IMPACT SOCIETY FOR CHRIST. STUDENTS RECEIVE FORMAL EDUCATION TRAINING AS WELL AS FINE ARTS, ATHLETICS, SOCIAL ACTIVITIES AND AFTER SCHOOL CARE. NEWSLETTERS ARE SENT TO ALL ENROLLED FAMILIES THROUGHOUT THE YEAR.Desc
Total Program Service Expenses$10,486,748TotalProgramServiceExpensesAmt
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 Document49IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee193EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
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 BodyYes (1)Form990ProvidedToGvrnBodyInd
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)$173,100$0$34,148
RICHARD COREY
BUSINESS MANAGER40.00$135,095$0$28,550Yes (X)
DANNY WATKINS
HIGH SCHOOL PRINCIPAL40.00$103,904$0$22,396Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$412,099TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$85,094TotalOtherCompensationAmt
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
GRASSMASTERS
PO BOX 1195YOUNGSVILLENC27596LANDSCAPING$375,221
JOSHUA EXPEDITIONS
6841 VIRGINIA PARKWAY STE 1MCKINNEYTX75071STUDENT TRAVEL$177,173
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
All Other Contributions$316,966AllOtherContributionsAmt
Total Contributions$316,966TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES REVENUE611710$12,613,014$12,613,014
LUNCH REVENUE611710$321,596$321,596
STUDENT ACTIVITIES611710$287,851$287,851
AUXILIARY DESIGNATED PROGRAM RECE611710$163,503$163,503
FieldValueIRS element (for citing)
Total Program Service Revenue$13,385,964TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,068TotalRevenueColumnAmt
Exclusion$2,068ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$168,094RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$168,094RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$168,094TotalRevenueColumnAmt
Exclusion$168,094ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$19,710OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$31,088OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$11,378OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$11,378TotalRevenueColumnAmt
Exclusion-$11,378ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$109,426FundraisingGrossIncomeAmt
Fundraising Direct Expenses$20,596FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$88,830TotalRevenueColumnAmt
Exclusion$88,830ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,950,544TotalRevenueColumnAmt
Related Or Exempt Func Income$13,385,964RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$247,614ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$230,589TotalAmt
Program Services$178,214ProgramServicesAmt
Management And General$50,559ManagementAndGeneralAmt
Fundraising$1,816FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$6,572,322TotalAmt
Program Services$5,116,231ProgramServicesAmt
Management And General$1,374,445ManagementAndGeneralAmt
Fundraising$81,646FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$260,435TotalAmt
Program Services$201,282ProgramServicesAmt
Management And General$55,844ManagementAndGeneralAmt
Fundraising$3,309FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$945,715TotalAmt
Program Services$730,911ProgramServicesAmt
Management And General$203,134ManagementAndGeneralAmt
Fundraising$11,670FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$433,296TotalAmt
Program Services$334,880ProgramServicesAmt
Management And General$93,090ManagementAndGeneralAmt
Fundraising$5,326FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$24,000TotalAmt
Management And General$24,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$332,349TotalAmt
Program Services$275,410ProgramServicesAmt
Management And General$56,939ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$32,231TotalAmt
Management And General$32,231ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$111,422TotalAmt
Program Services$86,114ProgramServicesAmt
Management And General$25,308ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$370,068TotalAmt
Program Services$286,013ProgramServicesAmt
Management And General$84,055ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$33,356TotalAmt
Program Services$25,780ProgramServicesAmt
Management And General$7,576ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,890,024TotalAmt
Program Services$1,460,736ProgramServicesAmt
Management And General$429,288ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$109,593TotalAmt
Program Services$84,701ProgramServicesAmt
Management And General$24,892ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
BUILDING MAINTENANCE$891,556$689,054$202,502
STUDENT ACTIVITIES$288,605$223,053$65,552
CAFETERIA$221,778$171,405$50,373
RESTRICTED EXPENSES$167,975$167,975

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$553,456TotalAmt
Program Services$454,989ProgramServicesAmt
Management And General$98,467ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,468,770TotalAmt
Program Services$10,486,748ProgramServicesAmt
Management And General$2,878,255ManagementAndGeneralAmt
Fundraising$103,767FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,169,997BOYAmt
EOY$3,143,850EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,393,988BOYAmt
EOY$5,592,796EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$721,520BOYAmt
EOY$725,552EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$186,437BOYAmt
EOY$349,963EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$52,146,673LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$18,429,555LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$34,595,250BOYAmt
EOY$33,717,118EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$34,019BOYAmt
EOY$168,602EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$43,101,211BOYAmt
EOY$43,697,881EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$323,348BOYAmt
EOY$411,358EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$6,194,310BOYAmt
EOY$6,188,045EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$525,059BOYAmt
EOY$558,210EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,042,717BOYAmt
EOY$7,157,613EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$35,667,476BOYAmt
EOY$36,313,199EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$391,018BOYAmt
EOY$227,069EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,058,494BOYAmt
EOY$36,540,268EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$43,101,211BOYAmt
EOY$43,697,881EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$481,774ReconcilationRevenueExpnssAmt
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$12,456,417DepreciationAmt
Book Value$28,416,533BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,625,007OtherCostOrOtherBasisAmt
Depreciation$1,484,631DepreciationAmt
Book Value$1,140,376BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,467,793OtherCostOrOtherBasisAmt
Depreciation$4,040,339DepreciationAmt
Book Value$1,427,454BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$635,785OtherCostOrOtherBasisAmt
Depreciation$448,168DepreciationAmt
Book Value$187,617BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$33,717,118TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
ACCRUED PAYROLL & PAYROLL TAXES$461,918
DEPOSITS$51,638
COMPENSATED ABSENCES$44,654
FieldValueIRS element (for citing)
Total Liability$558,210TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$13,961,922TotalRevEtcAuditedFinclStmtAmt
Other Revenue$11,378OtherRevenueAmt
Revenue Not Reported$11,378RevenueNotReportedAmt
Revenue Subtotal$13,950,544RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$13,950,544TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,480,148TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$11,378OtherExpensesIncludedAmt
Expenses Not Reported$11,378ExpensesNotReportedAmt
Expenses Subtotal$13,468,770ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,468,770TotalExpensesPerForm990Amt

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, 2016, 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:LOSS ON SALE OF ASSETS 11,378.
PART XII, LINE 2D - OTHER ADJUSTMENTS:LOSS ON SALE OF ASSETS 11,378.

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$109,426GrossReceiptsEvent1Amt
Gross Revenue Event1$109,426GrossRevenueEvent1Amt
Non Cash Prizes Event1$1,323NonCashPrizesEvent1Amt
Rent Facility Costs Event1$8,039RentFacilityCostsEvent1Amt
Food And Beverage Event1$430FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$10,804OtherDirectExpensesEvent1Amt
Gross Receipts Total$109,426GrossReceiptsTotalAmt
Gross Revenue Total Events$109,426GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events$1,323NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$8,039RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$430FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$10,804OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$20,596DirectExpenseSummaryEventsAmt
Net Income Summary$88,830NetIncomeSummaryAmt

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$173,100$0$0$0$0$0$24,202$0$9,946$0$207,248$0$0$0
RICHARD COREY
BUSINESS MANAGER$135,095$0$0$0$0$0$9,386$0$19,164$0$163,645$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$375,221TransactionAmt
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 11THE 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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