Civic Intelligence

Emereau Foundation

EIN 47-5131659 • 501(c)3 • Elizabethtown, NC

View Organization Page

Profile

Operation of a North Carolina public charter school.

995 Airport DriveElizabethtown, NC 28337

emereau.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.77x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

86th percentile

1.63x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

71st percentile

17%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

48th percentile

$83,792

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

54th percentile

6.2%

Faster asset growth than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

56th percentile

9.5%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$16,939,441

Up $386,524 (+2.3%) from 2024

Liabilities

Down

$10,434,268

Down $468,665 (-4.3%) from 2024

Net Assets

Up

$6,505,173

Up $855,189 (+15%) from 2024

Operations
Liabilities / Revenue86th percentileNet Margin71st percentile

Revenue

Up

$7,835,966

Up $500,413 (+6.8%) from 2024

Expenses

Up

$6,980,777

Up $662,729 (+10%) from 2024

Net Income

Down

$855,189

Down $162,316 (-16%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20M$15M$10M$5.0M$0-$5.0MAssets 2016: $42,500Liabilities 2016: $61,562Net Assets 2016: -$19,0622016Assets 2018: $523,594Liabilities 2018: $959,930Net Assets 2018: -$436,3362018Assets 2019: $859,604Liabilities 2019: $774,119Net Assets 2019: $85,4852019Assets 2020: $1,450,656Liabilities 2020: $482,928Net Assets 2020: $967,7282020Assets 2021: $13,929,896Liabilities 2021: $11,661,988Net Assets 2021: $2,267,9082021Assets 2022: $14,787,499Liabilities 2022: $11,347,616Net Assets 2022: $3,439,8832022Assets 2023: $15,611,550Liabilities 2023: $10,979,071Net Assets 2023: $4,632,4792023Assets 2024: $16,552,917Liabilities 2024: $10,902,933Net Assets 2024: $5,649,9842024Assets 2025: $16,939,441Liabilities 2025: $10,434,268Net Assets 2025: $6,505,1732025

Highlighted filing

2025

Assets$16,939,441
Liabilities$10,434,268
Net Assets$6,505,173
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2016: $0Expenses 2016: $19,062Net Income 2016: -$19,0622016Revenue 2018: $2,605,371Expenses 2018: $2,850,263Net Income 2018: -$244,8922018Revenue 2019: $4,282,894Expenses 2019: $3,761,073Net Income 2019: $521,8212019Revenue 2020: $5,123,903Expenses 2020: $4,241,660Net Income 2020: $882,2432020Revenue 2021: $6,350,578Expenses 2021: $5,050,398Net Income 2021: $1,300,1802021Revenue 2022: $6,956,014Expenses 2022: $5,784,039Net Income 2022: $1,171,9752022Revenue 2023: $7,094,633Expenses 2023: $5,902,034Net Income 2023: $1,192,5992023Revenue 2024: $7,335,553Expenses 2024: $6,318,048Net Income 2024: $1,017,5052024Revenue 2025: $7,835,966Expenses 2025: $6,980,777Net Income 2025: $855,1892025

Highlighted filing

2025

Revenue$7,835,966
Expenses$6,980,777
Net Income$855,189
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$16,939,441
Liabilities
$10,434,268
Net assets
$6,505,173
Revenue
$7,835,966
Expenses
$6,980,777
Net income
$855,189
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$16.9$10.4$6.51$7.84$6.98$0.86
2024Detailed filing. Detailed filing data is available for this year.$16.6$10.9$5.65$7.34$6.32$1.02
2023Detailed filing. Detailed filing data is available for this year.$15.6$11.0$4.63$7.09$5.90$1.19
2022Detailed filing. Detailed filing data is available for this year.$14.8$11.3$3.44$6.96$5.78$1.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$11.7$2.27$6.35$5.05$1.30
2020Detailed filing. Detailed filing data is available for this year.$1.45$0.48$0.97$5.12$4.24$0.88
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.77$0.09$4.28$3.76$0.52
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.96$0.44$2.61$2.85$0.24
2016Summary only. Only limited summary data is available for this year.$0.04$0.06$0.02$0.00$0.02$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 26, 2026
Return Version
2024v5.2
Gross Receipts
$7,835,966
Mission and Program Overview

Mission

Operation of a north carolina public charter school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,308,135$12,282,719▼ $25,416
Cash and Non-Interest-Bearing Accounts$4,201,520$4,605,291▲ $403,771
Accounts Receivable$15,187$51,431▲ $36,244
Prepaid Expenses and Deferred Charges$28,075--
Total Assets$16,552,917$16,939,441▲ $386,524
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,619,262$10,328,225▼ $291,037
Accounts Payable and Accrued Expenses$283,671$106,043▼ $177,628
Total Liabilities$10,902,933$10,434,268▼ $468,665
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,649,984$6,505,173▲ $855,189
Total Net Assets Fund Balance$5,649,984$6,505,173▲ $855,189
Total Liabilities and Net Assets / Fund Balance$16,552,917$16,939,441▲ $386,524

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,401,867$1,403,194$10,805,061
Land$1,719,525-$1,719,525
Other Land Buildings$560,522$387,576$948,098
Equipment$261,899$348,104$610,003
Leasehold Improvements$338,906-$338,906
Compensation and Service Providers
Top Officer Pay48th percentile

Board Members and Trustees

NameTitle
Dan AllenBoard Chair
Dennis TroyBoard Vice-Chair
Alphonza HallBoard Director
Ashley DowlessBoard Director
Tanya HeadBoard Director
Lisa DeVaneBoard Secretary
Phil ByrdBoard Treasurer
Polly HancockExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$529,619
Program Service Revenue
$7,306,347
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$855,189

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,835,966
Total Revenue per Audited Statements
$7,835,966
Total Revenue per Form 990
$7,835,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,654,547
Other Expenses$2,326,230
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,542,667$255,820-$3,798,487
Depreciation Depletion$402,428$134,143-$536,571
Other Employee Benefits$484,786$36,549-$521,335
Interest-$238,577-$238,577
Payroll Taxes$172,983$16,205-$189,188
Other Expenses$545,080$147,354-$147,354
Pension Plan Contributions$136,950$8,587-$145,537
Occupancy-$63,136-$63,136
Insurance-$50,957-$50,957
Fees for Services Accounting-$8,026-$8,026
Fees for Services Legal-$5,440-$5,440
Advertising-$972-$972
Total Functional Expenses$5,605,737$1,375,040$0$6,980,777

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,980,777
Total Expenses per Audited Statements$6,980,777
Total Expenses per Form 990$6,980,777
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-
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Prestige School Solutions - Accounting and business management”

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

“The board treasurer 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
Emereau Foundation
EIN
47-5131659
Phone
9102476595
Address
995 Airport Drive, Elizabethtown, NC 28337

Signing Officer

Name
Phillip Byrd
Title
Treasurer
Phone
9102476595
Signed
2026-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phillip Byrd
Formed
2015
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
107

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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34023
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0712512
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02065040
IRS990/PYProgramServiceRevenueAmt06623041
IRS990/PYRevenuesLessExpensesAmt01017505
IRS990/PYSalariesCompEmpBnftPaidAmt04253008
IRS990/PYTotalExpensesAmt06318048
IRS990/PYTotalRevenueAmt07335553
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0855189
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09401867
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01403194
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt010805061
IRS990ScheduleD/EquipmentGrp/BookValueAmt0261899
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0348104
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0610003
IRS990ScheduleD/ExpensesSubtotalAmt06980777
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt01719525
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01719525
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0338906
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0338906
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0560522
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0387576
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0948098
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt07835966
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012282719
IRS990ScheduleD/TotalExpensesPerForm990Amt06980777
IRS990ScheduleD/TotalRevenuePerForm990Amt07835966
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07835966
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06980777
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
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/ExplanationTxt0Prestige School Solutions - Accounting and business management
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board treasurer 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 3
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/TotalAssetsBOYAmt016552917
IRS990/TotalAssetsEOYAmt016939441
IRS990/TotalAssetsGrp/BOYAmt016552917
IRS990/TotalAssetsGrp/EOYAmt016939441
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0529619
IRS990/TotalEmployeeCnt0107
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01375040
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05605737
IRS990/TotalFunctionalExpensesGrp/TotalAmt06980777
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010902933
IRS990/TotalLiabilitiesEOYAmt010434268
IRS990/TotalLiabilitiesGrp/BOYAmt010902933
IRS990/TotalLiabilitiesGrp/EOYAmt010434268
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05649984
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06505173
IRS990/TotalProgramServiceExpensesAmt05605737
IRS990/TotalProgramServiceRevenueAmt07306347
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07835966
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016552917
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016939441
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0995 Airport Drive
IRS990/USAddress/CityNm0Elizabethtown
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028337
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0emereau.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Phillip Byrd
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09102476595
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Emereau Foundation
ReturnHeader/Filer/BusinessNameControlTxt0EMER
ReturnHeader/Filer/EIN0475131659
ReturnHeader/Filer/PhoneNum09102476595
ReturnHeader/Filer/USAddress/AddressLine1Txt0995 Airport Drive
ReturnHeader/Filer/USAddress/CityNm0Elizabethtown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028337
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/PreparationDt02026-02-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rebekah T Barr
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-26T12:19:10-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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