Civic Intelligence

Next Generation Academy Inc.

990 • Fiscal year 2025 • EIN 46-4091036

Jul 01, 2024 to Jun 30, 2025

Organization Profilewww.ngagso.org
3470 South Holden RoadGreensboro, NC 27406

(336) 271-9030

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$835,286

Down $478,469 (-36%) from 2024

Net Assets

Up

$334,396

Up $91,218 (+38%) from 2024

Liabilities

Down

$500,890

Down $569,687 (-53%) from 2024

Revenue And Expenses

Revenue

Up

$6,881,928

Up $870,970 (+14%) from 2024

Expenses

Up

$6,790,710

Up $766,308 (+13%) from 2024

Net Income

Up

$91,218

Up $104,662 (+779%) from 2024

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2018: $304,451Liabilities 2018: $968,654Net Assets 2018: -$664,2032018Assets 2019: $304,451Liabilities 2019: $968,654Net Assets 2019: -$664,2032019Assets 2020: $207,988Liabilities 2020: $718,930Net Assets 2020: -$510,9422020Assets 2021: $260,494Liabilities 2021: $950,002Net Assets 2021: -$689,5082021Assets 2022: $512,660Liabilities 2022: $693,165Net Assets 2022: -$180,5052022Assets 2023: $2,194,293Liabilities 2023: $1,937,671Net Assets 2023: $256,6222023Assets 2024: $1,313,755Liabilities 2024: $1,070,577Net Assets 2024: $243,1782024Assets 2025: $835,286Liabilities 2025: $500,890Net Assets 2025: $334,3962025

Highlighted filing

2025

Assets$835,286
Liabilities$500,890
Net Assets$334,396
Open 2025 Filing

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $1,350,261Expenses 2018: $2,047,775Net Income 2018: -$697,5142018Revenue 2019: $1,350,261Expenses 2019: $2,047,775Net Income 2019: -$697,5142019Revenue 2020: $2,266,966Expenses 2020: $2,113,705Net Income 2020: $153,2612020Revenue 2021: $2,894,979Expenses 2021: $3,073,545Net Income 2021: -$178,5662021Revenue 2022: $5,535,592Expenses 2022: $5,285,497Net Income 2022: $250,0952022Revenue 2023: $6,159,342Expenses 2023: $5,722,206Net Income 2023: $437,1362023Revenue 2024: $6,010,958Expenses 2024: $6,024,402Net Income 2024: -$13,4442024Revenue 2025: $6,881,928Expenses 2025: $6,790,710Net Income 2025: $91,2182025

Highlighted filing

2025

Revenue$6,881,928
Expenses$6,790,710
Net Income$91,218
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 25, 2026
Return Version
2024v5.2
Gross Receipts
$6,881,928
Mission and Program Overview

Mission

Operation of a north carolina public charter school

Operation of a public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$308,879$234,769▼ $74,110
Land, Buildings, and Equipment, Net$862,075$204,969▼ $657,106
Accounts Receivable-$198,000-
Pledges and Grants Receivable$162,601$195,173▲ $32,572
Prepaid Expenses and Deferred Charges-$2,375-
Savings and Temporary Cash Investments$-19,800--
Total Assets$1,313,755$835,286▼ $478,469
Liabilities
Other Liabilities$989,773$311,387▼ $678,386
Accounts Payable and Accrued Expenses$42,715$139,503▲ $96,788
Mortgage Notes Payable Secured by Investment Property$38,089$50,000▲ $11,911
Total Liabilities$1,070,577$500,890▼ $569,687
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$243,178$334,396▲ $91,218
Total Net Assets Fund Balance$243,178$334,396▲ $91,218
Total Liabilities and Net Assets / Fund Balance$1,313,755$835,286▼ $478,469

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$2,171,556$2,171,556
Equipment$161,722$337,049$498,771
Leasehold Improvements$43,247$5,385$48,632
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Samuel MisherCEOFT$81,870$81,870

Board Members and Trustees

NameTitle
David MillerBoard Chair
Charles JohnsonBoard Member
Donna FosterBoard Member
Luis BastidasBoard Member
Rosalyn MooreBoard Member
Brian MooreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,338,765
Program Service Revenue
$5,543,163
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,613
Change in Net Assets
$91,218

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,881,928
Total Revenue per Audited Statements
$6,881,928
Total Revenue per Form 990
$6,881,928
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,960,683
Other Expenses$2,830,027
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,751,054$644,649-$3,395,703
Depreciation Depletion$576,546$192,182-$768,728
Other Employee Benefits$261,639$16,694-$278,333
Payroll Taxes$223,380$43,131-$266,511
Other Expenses$857,612$170,496-$170,496
Occupancy-$146,584-$146,584
Interest-$22,770-$22,770
Insurance-$22,593-$22,593
Pension Plan Contributions$12,176$7,960-$20,136
Advertising-$16,558-$16,558
Fees for Services Accounting-$10,530-$10,530
Fees for Services Legal-$7,391-$7,391
Total Functional Expenses$5,086,582$1,704,128$0$6,790,710

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,790,710
Total Expenses per Audited Statements$6,790,710
Total Expenses per Form 990$6,790,710
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$259,672
Due in less than one year$51,715
Due in more than one year-
Lease liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Samuel Misher, CEO and Pam Misher, employee are husband and wife.”

Form 990, Part VI, Section B, Line 11B

“The executive director reviews the 990 and presents to the board of directors for approval.”

Form 990, Part VI, Section B, Line 12C

“At monthly board meetings the board discusses any potential conflicts of interest. If any member has a potential conflict that person does not participate in the decision-making process or vote on the matter.”

Form 990, Part VI, Section B, Line 15A

“Executive directors compensation is approved by the board and is based on comparability data and performance.”

Form 990, Part VI, Section B, Line 15B

“Officers do not receive compensation. Key employees salaries are based on the state salary scale.”

Form 990, Part VI, Section C, Line 19

“Governing documents, school policies, and financial statements are available for viewing by the public at the organizations office upon request.”

Filing and Contact Details

Filer

Filer Name
Next Generation Academy
EIN
46-4091036
In Care Of
% David Miller
Phone
3362719030
Address
3470 South Holden Road, Greensboro, NC 27406

Signing Officer

Name
Samuel W Misher
Title
CEO
Phone
3362719030
Signed
2026-02-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel W Misher
Formed
2013
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
6
Employees
96

Preparer

Firm
Rebekah Barr CPA PC
Address
2505-B Nash Street NW, Wilson, NC 27896
Preparer
Rebekah T Barr
Phone
2522946920
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IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0North Carolina charter schools are funded by the State and Local governments. The School also receives various federal grants
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Samuel Misher, CEO and Pam Misher, employee are husband and wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The executive director reviews the 990 and presents to the board of directors for approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2At monthly board meetings the board discusses any potential conflicts of interest. If any member has a potential conflict that person does not participate in the decision-making process or vote on the matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Executive directors compensation is approved by the board and is based on comparability data and performance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Officers do not receive compensation. Key employees salaries are based on the state salary scale.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents, school policies, and financial statements are available for viewing by the public at the organizations office upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01313755
IRS990/TotalAssetsEOYAmt0835286
IRS990/TotalAssetsGrp/BOYAmt01313755
IRS990/TotalAssetsGrp/EOYAmt0835286
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01338765
IRS990/TotalEmployeeCnt096
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01704128
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05086582
IRS990/TotalFunctionalExpensesGrp/TotalAmt06790710
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01070577
IRS990/TotalLiabilitiesEOYAmt0500890
IRS990/TotalLiabilitiesGrp/BOYAmt01070577
IRS990/TotalLiabilitiesGrp/EOYAmt0500890
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0243178
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0334396
IRS990/TotalProgramServiceExpensesAmt05086582
IRS990/TotalProgramServiceRevenueAmt05543163
IRS990/TotalReportableCompFromOrgAmt081870
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06881928
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01313755
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0835286
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03470 South Holden Road
IRS990/USAddress/CityNm0Greensboro
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027406
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0https://www.ngagso.org/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Samuel W Misher
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03362719030
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Next Generation Academy
ReturnHeader/Filer/BusinessNameControlTxt0NEXT
ReturnHeader/Filer/EIN0464091036
ReturnHeader/Filer/InCareOfNm0% David Miller
ReturnHeader/Filer/PhoneNum03362719030
ReturnHeader/Filer/USAddress/AddressLine1Txt03470 South Holden Road
ReturnHeader/Filer/USAddress/CityNm0Greensboro
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027406
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271832948
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rebekah Barr CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02505-B Nash Street NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027896
ReturnHeader/PreparerPersonGrp/PhoneNum02522946920
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rebekah T Barr
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-25T11:29:56-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$835,286
Liabilities
$500,890
Net assets
$334,396
Revenue
$6,881,928
Expenses
$6,790,710
Net income
$91,218
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.84$0.50$0.33$6.88$6.79$0.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.31$1.07$0.24$6.01$6.02$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$1.94$0.26$6.16$5.72$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.69$0.18$5.54$5.29$0.25
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.95$0.69$2.89$3.07$0.18
2020Summary only. Only limited summary data is available for this year.$0.21$0.72$0.51$2.27$2.11$0.15
2019Summary only. Only limited summary data is available for this year.$0.30$0.97$0.66$1.35$2.05$0.70
2018Summary only. Only limited summary data is available for this year.$0.30$0.97$0.66$1.35$2.05$0.70