2024-05-07T07:16:26-05:00 2023-06-30 561965804 THOMAS JUDY & TUCKER PA 300 WEST MORGAN STREET SUITE 1450 DURHAM NC 27701 990 2022-07-01 561894697 CARY CHRISTIAN SCHOOL INCORPORATED CARY 9193032560 1330 OLD APEX RD CARY NC 27513 JAMES DICKMAN CHIEF OPERATIONS OFFICER 9193032560 2024-05-07 1 JAMES DICKMAN 999009999 0 KRISTEN HOYLE CPA P00118964 9195717055 2024-05-06 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTOPHER FLYTHE 801 GREEN PASSAGE LANE APEX NC 27502 8294747 0 X WWW.CARYCHRISTIANSCHOOL.ORG X 1994 NC TO PROVIDE AN EXCELLENT CLASSICAL EDUCATION FOUNDED UPON A BIBLICAL WORLDVIEW. 7 7 163 100 9882 0 559817 362809 7616754 7738225 14149 -4480 13886 12936 8204606 8109490 192368 166884 0 0 4805905 4967931 0 0 125323 2302205 2456705 7300478 7591520 904128 517970 17832136 18466974 8704563 8773371 9127573 9693603 CARY CHRISTIAN SCHOOL PROVIDES AN EXCELLENT CLASSICAL EDUCATION FOUNDED UPON A BIBLICAL WORLDVIEW. CLASSICAL CHRISTIAN EDUCATION IS AN INTEGRATED APPROACH TO LEARNING WHICH COMPLEMENTS STUDENTS' NATURAL LEARNING STAGES WHILE INFUSING ACADEMICS WITH A BIBLICAL PERSPECTIVE. 0 0 5714693 166884 7738225 PROVIDED INSTRUCTION TO STUDENTS IN THE VICINITY OF CARY, NC IN GRADES KINDERGARTEN THROUGH TWELFTH GRADE. 5714693 1 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 25 0 163 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 1 1 0 NC X ANNE-HUNTER HALL 9193032560 1330 OLD APEX RD CARY NC 27513 CAMERON PERKINS TREASURER 1.00 X X 0 0 0 CHRISTOPHER FLYTHE PRESIDENT 1.00 X X 0 0 0 JASON ALLBERT SECRETARY 1.00 X X 0 0 0 MARTIN VAN CLEEFF MEMBER 1.00 X 0 0 0 TODD BOVENIZER VICE PRESIDENT 1.00 X X 0 0 0 ROBIN MUSE MEMBER 1.00 X 0 0 0 TRAVIS CALLAHAN MEMBER 1.00 X 0 0 0 JAMES DICKMAN CHIEF OPERATIONS OFFICER 40.00 X 96364 0 7290 NORMAN HINTON HEADMASTER 40.00 X 161275 0 9013 KEVIN SEITZ DEAN OF ACADEMICS 40.00 X 110668 0 7871 368307 0 24174 2 0 1 0 PROVISION AUDIOVIDEO SOLUTIONS 7408 VIA TOSCANO PLZ WAKE FOREST NC 27587 AUDIO/VIDEO SOLUTIONS 260629 BLAND LANDSCAPING CO PO BOX 727 APEX NC 27502 LANDSCAPING 229942 MCKENNA CONSTRUCTION 2000 BEAR CAT WAY STE 106 MORRISVILLE NC 27560 CONSTRUCTION 168227 CITY WIDE MAINTENANCE OF NC 7080 NC HIGHWAY 751 SUITE 108 DURHAM NC 27707 JANITORIAL SERVICES 128835 VERACROSS LLC PO BOX 844683 BOSTON MA 022844683 SOFTWARE SERVICES 107334 5 23547 339262 20469 362809 TUITION AND FEES 900099 7561275 7561275 OTHER SCHOOL ACTIVITIE 900099 176950 176950 7738225 41856 41856 43800 33918 9882 9882 9882 67535 500 114371 0 -46836 500 -46336 -46336 40022 23547 36968 3054 3054 8109490 7738225 9882 -1426 166884 166884 298561 202561 94571 1429 4135304 2805635 1309876 19793 203645 138165 64505 975 330421 224177 104662 1582 9245 6273 2928 44 16000 10855 5068 77 7500 7500 77458 16109 7522 53827 35630 35431 199 224522 157922 49619 16981 154212 131917 3142 19153 600341 582617 16807 917 20750 20750 39761 38586 1114 61 587518 570172 16449 897 39427 38262 1104 61 CURRICULUM AND EDUCATIO 215139 215139 ATHLETICS 177674 177674 PROFESSIONAL DEVELOPMEN 122690 119068 3435 187 EQUIPMENT 60711 58918 1700 93 68127 53759 5321 9047 7591520 5714693 1751504 125323 975129 1007736 199139 414719 5550466 5847591 40694 74239 14745902 6282595 8723262 8463307 2125061 2157973 218385 501409 17832136 18466974 154978 619295 7075533 7347192 1472451 806008 1601 876 8704563 8773371 X 8883679 9254147 243894 439456 9127573 9693603 17832136 18466974 517970 48060 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1125654 1125654 11273761 4502361 6771400 448066 234972 213094 1604424 1257286 347138 293997 287976 6021 8463307 BOND FUNDS 2157973 F 2157973 ACCRUED INTEREST 876 876 X 8054052 48060 70886 118946 7935106 7500 166884 174384 8109490 7488022 70886 70886 7417136 7500 166884 174384 7591520 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SCHOOL AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE SCHOOL 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 SCHOOL, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023, 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 SCHOOL 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: FUNDRAISING EXPENSES 36,968. RENTAL EXPENSES 33,918. PART XI, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 166,884. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING DIRECT 36,968. RENTAL EXPENSES 33,918. PART XII, LINE 4B - OTHER ADJUSTMENTS: TUITION ASSISTANCE 166,884. 1 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE NONDISCRIMINATORY POLICY IS PUBLISHED IN THE LOCAL NEWSPAPER ANNUALLY AND IS LISTED IN THE ADMISSIONS SECTION OF THE SCHOOL WEBSITE. X X X X X GOLF TOURNAMENT 63569 23547 40022 10218 14960 8744 3046 63569 23547 40022 10218 14960 8744 3046 36968 3054 1 TUITION ASSISTANCE 30 166884 PART I, LINE 2: THE SCHOOL MAINTAINS RECORDS TO SUBSTANTIATE ALL GRANTS GIVEN AND CONFIRMS ELIGIBILITY PRIOR TO AWARDING GRANTS. X 1 1 X X X 0 0 0 0 0 0 0 0 0 NORMAN HINTON HEADMASTER 137351 0 23924 0 0 0 0 0 9013 0 170288 0 0 0 233954 TUITION DISCOUNTS TO PROVIDE EMPLOYEES OF THE SCHOOL WITH DISCOUNTS ON TUITION 7162 TUITION DISCOUNTS TUITION DISCOUNTS FOR BOARD MEMBERS FORM 990, PART VI, SECTION A, LINE 6 CARY CHRISTIAN SCHOOL, INC. REQUIRES ALL OF OUR FAMILIES TO BE MEMBERS OF THE CORPORATION WITH MEMBERSHIP RENEWED ANNUALLY EACH JANUARY. FORM 990, PART VI, SECTION A, LINE 7A THE CORPORATION MEMBERS VOTE EACH YEAR TO ELECT THE BOARD MEMBERS. BOARD MEMBERS SERVE THREE-YEAR TERMS. FORM 990, PART VI, SECTION A, LINE 7B THE CORPORATION MEMBERS VOTE EACH YEAR TO ELECT THE BOARD MEMBERS. BOARD MEMBERS SERVE THREE-YEAR TERMS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE FINANCE MANAGER, THE CHIEF OPERATIONS OFFICER, AND THE BOARD TREASURER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD COMMITS ITSELF AND ITS MEMBERS TO BIBLICAL, ETHICAL, PROFESSIONAL, AND LAWFUL CONDUCT, INCLUDING PROPER USE OF AUTHORITY AND APPROPRIATE DECORUM WHEN ACTING AS BOARD MEMBERS. MEMBERS MUST REPRESENT LOYALTY WITHOUT CONFLICT TO THE INTERESTS OF THE OWNERSHIP. THIS ACCOUNTABILITY SUPERSEDES ANY CONFLICTING LOYALTY SUCH AS THAT TO ADVOCACY OR INTEREST GROUPS AND MEMBERSHIP ON OTHER BOARDS OR STAFFS. IT ALSO SUPERSEDES THE PERSONAL INTEREST OF ANY BOARD MEMBER ACTING AS A CONSUMER OF THE ORGANIZATION'S SERVICES. MEMBERS MUST AVOID CONFLICT OF INTEREST WITH RESPECT TO THEIR FIDUCIARY RESPONSIBILITY. BOARD MEMBERS MAY NOT ATTEMPT TO EXERCISE INDIVIDUAL AUTHORITY OVER THE ORGANIZATION EXCEPT AS EXPLICITLY SET FORTH IN BOARD POLICIES AND BOARD MEMBERS WILL RESPECT THE CONFIDENTIALITY APPROPRIATE TO ISSUES OF A SENSITIVE NATURE. FORM 990, PART VI, SECTION B, LINE 15 THE CARY CHRISTIAN SCHOOL POLICY GOVERNANCE MANUAL STATES THAT THE BOARD REVIEWS FULL COMPENSATION FOR HEADMASTER ANNUALLY WITH INCREASES/CHANGES BASED ON PERFORMANCE AND OTHER FACTORS. COMPARATIVE DATA IS USED FROM PUBLIC/PRIVATE EDUCATIONAL SECTOR AND CONSIDERATION OF APPLICABLE BUSINESS FACTORS. ONE MEMBER AND THE PRESIDENT PRESENT RECOMMENDATION TO BOARD FOR ANY CHANGES. RECOMMENDATION IS DISCUSSED WITH THE GOAL (BUT NOT REQUIREMENT) OF REACHING CONSENSUS. FINAL PACKAGE RECORDED IN EXECUTIVE SESSION MINUTES AND PRESENTED VIA LETTER FROM BOARD TO HEADMASTER. FORM 990, PART VI, SECTION C, LINE 19 THE CARY CHRISTIAN SCHOOL (CCS) POLICY GOVERNANCE MANUAL IS MAINTAINED ON THE CCS WEBSITE. THE FORM 990 AND FINANCIAL STATEMENTS ARE KEPT ON SITE AND IS AVAILABLE UPON REQUEST FOR PUBLIC INSPECTION. FORM 990, PART XII, LINE 2C PROCESS HAS NOT CHANGED FROM PRIOR YEAR.