NORTH RALEIGH CHRISTIAN ACADEMY: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: NORTH RALEIGH CHRISTIAN ACADEMY (EIN 56-1975907)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2016-01-12
IRS object ID: 201600129349300305
Schema version: 2014v6.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule G
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-01-12T07:52:48-06:00	ReturnTs
Tax Period End	2015-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	561965804	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	THOMAS JUDY & TUCKER P A	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4700 FALLS OF NEUSE ROAD SUITE 400	AddressLine1Txt
City	RALEIGH	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27609	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	561975907	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORTH RALEIGH CHRISTIAN ACADEMY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt
Phone	9195737900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7300 PERRY CREEK RD	AddressLine1Txt
City	RALEIGH	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27616	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RICHARD COREY	PersonNm
Person Title	BUSINESS MANAGER	PersonTitleTxt
Phone	9195737945	PhoneNum
Signature	2016-01-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KRISTEN HOYLE CPA	PreparerPersonNm
PTIN	P00118964	PTIN
Phone	9195717055	PhoneNum
Preparation	2015-11-18	PreparationDt

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-04-25 22:37:26Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	WILLIAM DANNY COX	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7300 PERRY CREEK RD	AddressLine1Txt
City	RALEIGH	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27616	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$13,502,265	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.NRCAKNIGHTS.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1996	FormationYr
Legal Domicile State	NC	LegalDomicileStateCd
Activity Or Mission	NRCA 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 Body	13	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	200	TotalEmployeeCnt
Total Volunteers	400	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$319,531	PYContributionsGrantsAmt
CY Contributions Grants	$258,248	CYContributionsGrantsAmt
PY Program Service Revenue	$12,449,683	PYProgramServiceRevenueAmt
CY Program Service Revenue	$12,946,027	CYProgramServiceRevenueAmt
PY Investment Income	$2,338	PYInvestmentIncomeAmt
CY Investment Income	$2,005	CYInvestmentIncomeAmt
PY Other Revenue	$205,654	PYOtherRevenueAmt
CY Other Revenue	$276,187	CYOtherRevenueAmt
PY Total Revenue	$12,977,206	PYTotalRevenueAmt
CY Total Revenue	$13,482,467	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$8,183,830	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$8,195,931	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$100,744	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,417,659	PYOtherExpensesAmt
CY Other Expenses	$4,668,470	CYOtherExpensesAmt
PY Total Expenses	$12,601,489	PYTotalExpensesAmt
CY Total Expenses	$12,864,401	CYTotalExpensesAmt
PY Revenues Less Expenses	$375,717	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$618,066	CYRevenuesLessExpensesAmt
Total Assets BOY	$43,357,291	TotalAssetsBOYAmt
Total Assets EOY	$43,101,211	TotalAssetsEOYAmt
Total Liabilities BOY	$7,916,863	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$7,042,717	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$35,440,428	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$36,058,494	NetAssetsOrFundBalancesEOYAmt
Mission	NRCA 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 Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$10,123,729	ExpenseAmt
Revenue	$12,946,027	RevenueAmt
Desc	NRCA IS AN INSTITUTION FOR THE INSTRUCTION, EDUCATION AND TRAINING OF SUCH STUDENTS AS ARE ACCEPTED BY THE ORGANIZATION. THE GENERAL PURPOSE OF NRCA IS TO CONDUCT AN INSTITUTION OF LEARNING FOR THE EDUCATION OF STUDENTS K-12TH GRADES WITH SPECIAL EMPHASIS ON THE CHRISTIAN FAITH AND ETHICS AS REVEALED IN THE BIBLE AND TO PREPARE YOUNG PEOPLE 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	$10,123,729	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (1)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	51	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	200	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	13	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	RICHARD H COREY	PersonNm
Phone	9195737945	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7300 PERRY CREEK RD	AddressLine1Txt
City	RALEIGH	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	27616	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
WILLIAM DANNY COX
PRESIDENT	10.00	Yes (X)	Yes (X)	$0	$0	$0
RICK MCKOY
VICE PRESIDENT	10.00	Yes (X)	Yes (X)	$0	$0	$0
RAY KIRK
TREASURER	8.00	Yes (X)	Yes (X)	$0	$0	$0
MIKE GARRETT
MEMBER	4.00	Yes (X)		$0	$0	$0
STEVE MCKINION
MEMBER	4.00	Yes (X)		$0	$0	$0
KEN MARTIN
MEMBER	6.00	Yes (X)		$0	$0	$0
KENT GEER
MEMBER	6.00	Yes (X)		$0	$0	$0
CRAIG JONKERS
MEMBER	4.00	Yes (X)		$0	$0	$0
DR BILL PARSONS
MEMBER	4.00	Yes (X)		$0	$0	$0
JAY STOTT
MEMBER	4.00	Yes (X)		$0	$0	$0
DAVID SIMMS
MEMBER	4.00	Yes (X)		$0	$0	$0
PAUL CROUTHAMEL
MEMBER	4.00	Yes (X)		$0	$0	$0
ADRIAN ARBELAEZ
SECRETARY	8.00	Yes (X)	Yes (X)	$0	$0	$0
DR SONNY L SHERRILL
SUPERINTENDENT	40.00		Yes (X)	$196,882	$0	$29,500
RICHARD COREY
BUSINESS MANAGER	40.00			$119,370	$0	$19,920	Yes (X)
DANNY WATKINS
HIGH SCHOOL PRINCIPAL	40.00			$106,562	$0	$17,850	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$422,814	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$67,270	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
GRASSMASTERS
PO BOX 1195	YOUNGSVILLE	NC	27596	LANDSCAPING	$306,344
TOTAL PROPERTY MAINTENANCE
3451 SUNCREST VILLAGE LANE	RALEIGH	NC	27616	JANITORIAL & REPAIR	$287,825

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$258,248	AllOtherContributionsAmt
Total Contributions	$258,248	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES REVENUE	611710	$12,231,373	$12,231,373
LUNCH REVENUE	611710	$308,050	$308,050
STUDENT ACTIVITIES	611710	$248,252	$248,252
AUXILIARY DESIGNATED PROGRAM RECE	611710	$158,352	$158,352

Field	Value	IRS element (for citing)
Total Program Service Revenue	$12,946,027	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,005	TotalRevenueColumnAmt
Exclusion	$2,005	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$200,908	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$200,908	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$200,908	TotalRevenueColumnAmt
Exclusion	$200,908	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$95,077	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$19,798	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$75,279	TotalRevenueColumnAmt
Exclusion	$75,279	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,482,467	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,946,027	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$278,192	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$228,032	TotalAmt
Program Services	$178,713	ProgramServicesAmt
Management And General	$49,319	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$6,480,957	TotalAmt
Program Services	$5,079,251	ProgramServicesAmt
Management And General	$1,319,602	ManagementAndGeneralAmt
Fundraising	$82,104	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$256,225	TotalAmt
Program Services	$200,808	ProgramServicesAmt
Management And General	$51,963	ManagementAndGeneralAmt
Fundraising	$3,454	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$777,548	TotalAmt
Program Services	$609,379	ProgramServicesAmt
Management And General	$158,553	ManagementAndGeneralAmt
Fundraising	$9,616	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$453,169	TotalAmt
Program Services	$355,158	ProgramServicesAmt
Management And General	$92,441	ManagementAndGeneralAmt
Fundraising	$5,570	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$23,000	TotalAmt
Management And General	$23,000	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$296,900	TotalAmt
Program Services	$250,712	ProgramServicesAmt
Management And General	$46,188	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$29,183	TotalAmt
Program Services	$22,871	ProgramServicesAmt
Management And General	$6,312	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$106,370	TotalAmt
Program Services	$83,364	ProgramServicesAmt
Management And General	$23,006	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$352,467	TotalAmt
Program Services	$276,235	ProgramServicesAmt
Management And General	$76,232	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$35,592	TotalAmt
Program Services	$27,894	ProgramServicesAmt
Management And General	$7,698	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$4,840	TotalAmt
Program Services	$3,793	ProgramServicesAmt
Management And General	$1,047	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$1,809,644	TotalAmt
Program Services	$1,418,253	ProgramServicesAmt
Management And General	$391,391	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$82,407	TotalAmt
Program Services	$64,584	ProgramServicesAmt
Management And General	$17,823	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
BUILDING MAINTENANCE	$859,284	$673,438	$185,846
STUDENT ACTIVITIES	$283,308	$222,034	$61,274
CAFETERIA	$201,980	$158,296	$43,684
BOOKS	$166,725	$130,666	$36,059

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$416,770	TotalAmt
Program Services	$368,280	ProgramServicesAmt
Management And General	$48,490	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$12,864,401	TotalAmt
Program Services	$10,123,729	ProgramServicesAmt
Management And General	$2,639,928	ManagementAndGeneralAmt
Fundraising	$100,744	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$687	BOYAmt
EOY	$3,169,997	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,226,410	BOYAmt
EOY	$4,393,988	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$584,963	BOYAmt
EOY	$721,520	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$294,536	BOYAmt
EOY	$186,437	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$51,293,383	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$16,698,133	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$36,170,829	BOYAmt
EOY	$34,595,250	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$79,866	BOYAmt
EOY	$34,019	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$43,357,291	BOYAmt
EOY	$43,101,211	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,083,053	BOYAmt
EOY	$323,348	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$6,071,092	BOYAmt
EOY	$6,194,310	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$762,718	BOYAmt
EOY	$525,059	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,916,863	BOYAmt
EOY	$7,042,717	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$35,289,523	BOYAmt
EOY	$35,667,476	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$150,905	BOYAmt
EOY	$391,018	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$35,440,428	BOYAmt
EOY	$36,058,494	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$43,357,291	BOYAmt
EOY	$43,101,211	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$618,066	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,545,138	OtherCostOrOtherBasisAmt
Book Value	$2,545,138	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$43,050,885	OtherCostOrOtherBasisAmt
Depreciation	$12,669,505	DepreciationAmt
Book Value	$30,381,380	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,697,360	OtherCostOrOtherBasisAmt
Depreciation	$4,028,628	DepreciationAmt
Book Value	$1,668,732	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$34,595,250	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL & PAYROLL TAXES	$418,723
DEPOSITS	$57,965
COMPENSATED ABSENCES	$48,371

Field	Value	IRS element (for citing)
Total Liability	$525,059	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$13,482,467	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$13,482,467	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$13,482,467	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$12,864,401	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$12,864,401	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$12,864,401	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	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, 2015, 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

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	0	MaintainRacialCompRecsInd
Maintain Scholarships Recs	0	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	0	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	NORTH 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 4	NRCA 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

Field	Value	IRS element (for citing)
Event1	GOLF AND TENNIS CLASSIC	Event1Nm
Gross Receipts Event1	$95,077	GrossReceiptsEvent1Amt
Gross Revenue Event1	$95,077	GrossRevenueEvent1Amt
Non Cash Prizes Event1	$7,380	NonCashPrizesEvent1Amt
Rent Facility Costs Event1	$7,136	RentFacilityCostsEvent1Amt
Food And Beverage Event1	$2,444	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$2,838	OtherDirectExpensesEvent1Amt
Gross Receipts Total	$95,077	GrossReceiptsTotalAmt
Gross Revenue Total Events	$95,077	GrossRevenueTotalEventsAmt
Non Cash Prizes Total Events	$7,380	NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events	$7,136	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$2,444	FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events	$2,838	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$19,798	DirectExpenseSummaryEventsAmt
Net Income Summary	$75,279	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Discretionary Spending Acct	Yes (X)	DiscretionarySpendingAcctInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	DR SONNY L SHERRILL	PersonNm
Title	SUPERINTENDENT	TitleTxt
Base Compensation Filing Org	$196,882	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$24,747	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$4,753	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$226,382	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	ALL 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

Field	Value	IRS element (for citing)
Person	WILLIAM DANNY COX	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	BOARD PRESIDENT	RelationshipDescriptionTxt
Transaction	$306,344	TransactionAmt
Transaction	WILLIAM 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 Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	COMPLIANCE IS MONITORED BY ENSURING ANY POTENTIAL CONFLICTS OF INTEREST ARE DOCUMENTED ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15	ALL 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 19	THE ACADEMY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C	THE PROCESS FOR OVERSIGHT OF THE ORGANIZATIONS AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM PRIOR YEAR.