NORTH RALEIGH CHRISTIAN ACADEMY: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- NORTH RALEIGH CHRISTIAN ACADEMY (EIN 56-1975907)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-02-06
- IRS object ID
- 201410379349301001
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-02-06T09:10:34-06:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 561965804 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS JUDY & TUCKER P A | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4700 FALLS OF NEUSE ROAD SUITE 400 | AddressLine1 |
| City | RALEIGH | City |
| State | NC | State |
| ZIP Code | 27609 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 561975907 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH RALEIGH CHRISTIAN ACADEMY INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | NORT | NameControl |
| Phone | 9195737945 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7300 PERRY CREEK RD | AddressLine1 |
| City | RALEIGH | City |
| State | NC | State |
| ZIP Code | 27616 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD COREY | Name |
| Title | BUSINESS MANAGER | Title |
| Phone | 9195737945 | Phone |
| Date Signed | 2014-02-06 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | KRISTEN HOYLE CPA | Name |
| PTIN | P00118964 | PTIN |
| Phone | 9195717055 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | WILLIAM DANNY COX | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7300 PERRY CREEK RD | AddressLine1 |
| City | RALEIGH | City |
| State | NC | State |
| ZIP Code | 27616 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 13020731 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.NRCAKNIGHTS.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1996 | YearFormation |
| State Legal Domicile | NC | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 14 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 184 | TotalNbrEmployees |
| Total Nbr Volunteers | 400 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 283780 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 316949 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 12754923 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 12509559 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 9024 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3018 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 142544 | OtherRevenuePriorYear |
| Other Revenue Current Year | 171831 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 13190271 | TotalRevenuePriorYear |
| Total Revenue Current Year | 13001357 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 208478 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8072375 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 7976296 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 94961 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 4837086 | OtherExpensePriorYear |
| Other Expenses Current Year | 4317960 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 13117939 | TotalExpensesPriorYear |
| Total Expenses Current Year | 12294256 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 72332 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 707101 | RevenuesLessExpensesCY |
| Total Assets BOY | 42560544 | TotalAssetsBOY |
| Total Assets EOY | 41927490 | TotalAssetsEOY |
| Total Liabilities BOY | 8202934 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6862779 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 34357610 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 35064711 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 10409277 | Expense |
| Revenue | 12509559 | Revenue |
| Description | NRCA IS AN INSTITUTION FOR THE INSTRUCTION, EDUCATION, AND TRAINING OF SUCH STUDENTS AS ARE ACCEPTED BY THE ORGANIZATION. THE GENERAL NATURE AND OBJECT OF THE CORPORATION IS TO CONDUCT AN INSTITUTION OF LEARNING FOR THE GENERAL EDUCATION OF YOUTH IN THE ESSENTIALS OF CULTURE AND ITS ARTS AND SCIENCES, GIVING SPECIAL EMPHASIS TO THE CHRISTIAN FAITH AND THE ETHICS REVEALDED IN THE HOLY SCRIPTURES, AND TO PREPARE YOUNG PEOPLE ACADEMICALLY AND SPIRITUALLY TO IMPACT SOCIETY. STUDENTS RECEIVE FORMAL EDUCATION TRAINING, AS WELL AS PHYSICAL FITNESS AND MUSIC PROGRAMS, SOCIAL ACTIVITIES AND AFTER SCHOOL CARE. MONTHLY NEWSLETTERS ARE SENT TO THE FAMILIES OF ALL ENROLLED STUDENTS. | Description |
| Total Program Service Expense | 10409277 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 56 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 184 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 14 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | RICHARD H COREY | NamePerson |
| Telephone Number | 9195737945 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7300 PERRY CREEK RD | AddressLine1 |
| City | RALEIGH | City |
| State | NC | State |
| ZIP Code | 27616 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| DANNY COX | |||||||
| PRESIDENT | 10.00 | X | X | 0 | 0 | 0 | |
| RICK MCKOY | |||||||
| VICE PRESIDENT | 6.00 | X | X | 0 | 0 | 0 | |
| RAY KIRK | |||||||
| TREASURER | 6.00 | X | X | 0 | 0 | 0 | |
| RALPH JUSTICE | |||||||
| SECRETARY | 6.00 | X | X | 0 | 0 | 0 | |
| MIKE GARRETT | |||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | ||
| STEVE MCKINION | |||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | ||
| KEN MARTIN | |||||||
| MEMBER | 6.00 | X | 0 | 0 | 0 | ||
| KENT GEER | |||||||
| MEMBER | 6.00 | X | 0 | 0 | 0 | ||
| CRAIG JONKERS | |||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | ||
| DR BILL PARSONS | |||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | ||
| JAY STOT | |||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | ||
| DAVID SIMMS | |||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | ||
| PAUL CROUTHAMEL | |||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | ||
| ADRIAN ARBELAEZ | |||||||
| MEMBER | 4.00 | X | 0 | 0 | 0 | ||
| DR SONNY SHERRILL | |||||||
| SUPERINTENDENT | 40.00 | X | 179013 | 0 | 29698 | ||
| RICHARD COREY | |||||||
| BUSINESS MANAGER | 40.00 | 104064 | 0 | 17512 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 283077 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 47210 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| GRASSMASTER | |||||
| PO BOX 1195 | YOUNGSVILLE | NC | 27596 | LANDSCAPING MAINT & EXPANSION | 283096 |
| TOTAL PROPERTY MAINTENANCE | |||||
| 3451 SUNCREST VILLAGE LANE | RALEIGH | NC | 27616 | JANITORIAL & MAINT & EXPANSION | 204247 |
| J&M PROFESSIONAL BUILDING SERVICES | |||||
| 3451 SUNCREST VILLAGE LANE | RALEIGH | NC | 27616 | JANITORIAL & MAINT & EXPANSION | 194487 |
| JOSHUA EXPEDITIONS | |||||
| 6841 VIRGINIA PARKWAY SUITE 103 | MCKINNEY | TX | 75071 | STUDENT TRAVEL / TRIPS | 145128 |
| CLARKPOWELL | |||||
| PO BOX 25146 | WINSTONSALEM | NC | 27114 | TECHNOLOGY EQUIPMENT & INSTALL | 123833 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 316949 | AllOtherContributions |
| Total Contributions | 316949 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES REVENUE | 611710 | 11785052 | 11785052 |
| LUNCH REVENUE | 611710 | 339046 | 339046 |
| STUDENT ACTIVITIES | 611710 | 218060 | 218060 |
| AUXILIARY DESIGNATED PROGRAM RECE | 611710 | 167401 | 167401 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 12509559 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3018 | TotalRevenueColumn |
| Exclusion | $3,018 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 115532 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 115532 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 115532 | TotalRevenueColumn |
| Exclusion | $115,532 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 75673 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 19374 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 56299 | TotalRevenueColumn |
| Exclusion | $56,299 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13001357 | TotalRevenueColumn |
| Related Or Exempt Function Income | 12509559 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $174,849 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 211819 | Total |
| Program Services | 178625 | ProgramServices |
| Management And General | 33194 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6290012 | Total |
| Program Services | 5304302 | ProgramServices |
| Management And General | 908657 | ManagementAndGeneral |
| Fundraising | 77053 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 238994 | Total |
| Program Services | 201541 | ProgramServices |
| Management And General | 34392 | ManagementAndGeneral |
| Fundraising | 3061 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 826623 | Total |
| Program Services | 697082 | ProgramServices |
| Management And General | 119562 | ManagementAndGeneral |
| Fundraising | 9979 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 408848 | Total |
| Program Services | 344777 | ProgramServices |
| Management And General | 59203 | ManagementAndGeneral |
| Fundraising | 4868 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24631 | Total |
| Management And General | 24631 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 290971 | Total |
| Program Services | 266144 | ProgramServices |
| Management And General | 24827 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101090 | Total |
| Program Services | 85248 | ProgramServices |
| Management And General | 15842 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 319702 | Total |
| Program Services | 269601 | ProgramServices |
| Management And General | 50101 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27714 | Total |
| Program Services | 23371 | ProgramServices |
| Management And General | 4343 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24226 | Total |
| Program Services | 20430 | ProgramServices |
| Management And General | 3796 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1515791 | Total |
| Program Services | 1278251 | ProgramServices |
| Management And General | 237540 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 94106 | Total |
| Program Services | 79359 | ProgramServices |
| Management And General | 14747 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| BUILDING MAINTENANCE | 790782 | 666858 | 123924 |
| STUDENT ACTIVITIES | 262808 | 221623 | 41185 |
| CAFETERIA | 221491 | 186781 | 34710 |
| BOOKS | 155826 | 131406 | 24420 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 488822 | Total |
| Program Services | 453878 | ProgramServices |
| Management And General | 34944 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12294256 | Total |
| Program Services | 10409277 | ProgramServices |
| Management And General | 1790018 | ManagementAndGeneral |
| Fundraising | 94961 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1920 | BOY |
| EOY | 1400 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4524040 | BOY |
| EOY | 5026306 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6252 | BOY |
| EOY | 192304 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 108353 | BOY |
| EOY | 116383 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 49817662 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 13309953 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37874048 | BOY |
| EOY | 36507709 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45931 | BOY |
| EOY | 83388 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42560544 | BOY |
| EOY | 41927490 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 173802 | BOY |
| EOY | 296404 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5821691 | BOY |
| EOY | 5824666 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1429841 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 777600 | BOY |
| EOY | 741709 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8202934 | BOY |
| EOY | 6862779 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34226654 | BOY |
| EOY | 34751269 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 130956 | BOY |
| EOY | 313442 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34357610 | BOY |
| EOY | 35064711 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42560544 | BOY |
| EOY | 41927490 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 707101 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2545138 | OtherCostOrOtherBasis |
| Book Value | 2545138 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 43064266 | OtherCostOrOtherBasis |
| Depreciation | 10129541 | Depreciation |
| Book Value | 32934725 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4208258 | OtherCostOrOtherBasis |
| Depreciation | 3180412 | Depreciation |
| Book Value | 1027846 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 36507709 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ACCRUED PAYROLL & PAYROLL TAXES | $636,710 |
| DEPOSITS | $63,596 |
| COMPENSATED ABSENCES | $41,403 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 741709 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 13001357 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 13001357 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 13001357 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 12294256 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 12294256 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 12294256 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| 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 LIABLITY (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, 2013, 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. THE ACADEMY BELIEVES IT IS NO LONGER SUBJECT TO INCOME EXAMINATION FOR YEARS PRIOR TO 2010. | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 0 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 0 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | 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. |
| EXPLANATION OF DOCUMENT RETENTION | SCHEDULE E, PART I, LINE 4 | NORTH RALEIGH CHRISTIAN ACADEMY, INC. DOES NOT TRACK THE RACIAL COMPOSITION OF THEIR STUDENT BODY IN ANY WAY FOR ADMITTANCE, SCHOLARSHIPS, ETC. |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | GOLF & TENNIS CLASSIC | NameOfEvent1 |
| Gross Receipts Event1 | 75673 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 75673 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 7024 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 9798 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 941 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 1611 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 75673 | GrossReceiptsTotal |
| Gross Revenue Total Events | 75673 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 7024 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 9798 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 941 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 1611 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 19374 | DirectExpenseSummaryEvents |
| Net Income Summary | 56299 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discretionary Spending Account | X | DiscretionarySpendingAccount |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Written Employment Contract | X | WrittenEmploymentContract |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DR SONNY SHERRILL | NamePerson |
| Title | SUPERINTENDENT | Title |
| Base Compensation Filing Org | 179013 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 18145 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 11553 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 208711 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 3 | ReturnReference |
| 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. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | DANIEL COX | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | BOARD PRESIDENT | Relationship |
| Amount Of Transaction | 283096 | AmountOfTransaction |
| Description Of Transaction | DANIEL COX IS A 5% OWNER OF GRASSMASTER, WHICH PERFORMED LANDSCAPE MAINTENANCE FOR NORTH RALEIGH CHRISTIAN ACADEMY, INC. DURING THE FISCAL YEAR. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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. |
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