Civic Intelligence

Cary Academy

EIN 56-1934619 • 501(c)3 • Cary, NC

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Linked School Profile

Cary Academy

private

Profile

Cary academy is a coeducational day school that provides an independent school education for students in grades six through twelve.

1500 N Harrison AvenueCary, NC 27513

www.caryacademy.org

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.05x

Higher debt load relative to assets than 23% of similar nonprofits.

NTEE B • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

21st percentile

0.16x

Higher debt load relative to revenue than 21% of similar nonprofits.

NTEE B • $50M-$100M nonprofits • Source year 2024

Net Margin

57th percentile

4.0%

Higher net margin than 57% of similar nonprofits.

NTEE B • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$538,677

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

NTEE B • $50M-$100M nonprofits • Source year 2024

Asset Growth

62nd percentile

7.0%

Faster asset growth than 62% of similar nonprofits.

NTEE B • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

5.5%

Faster revenue growth than 54% of similar nonprofits.

NTEE B • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$90,856,192

Up $3,402,708 (+3.9%) from 2022

Liabilities

Down

$3,893,840

Down $556,935 (-13%) from 2022

Net Assets

Up

$86,962,352

Up $3,959,643 (+4.8%) from 2022

Operations
Liabilities / Revenue21st percentileNet Margin57th percentile

Revenue

Up

$28,958,447

Up $190,085 (+0.7%) from 2022

Expenses

Up

$28,446,572

Up $1,700,003 (+6.4%) from 2022

Net Income

Down

$511,875

Down $1,509,918 (-75%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

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

$100M$50M$0Assets 2010: $54,250,247Liabilities 2010: $7,100,573Net Assets 2010: $47,149,6742010Assets 2011: $50,871,712Liabilities 2011: $5,743,039Net Assets 2011: $45,128,6732011Assets 2012: $65,615,151Liabilities 2012: $7,025,188Net Assets 2012: $58,589,9632012Assets 2013: $71,361,857Liabilities 2013: $7,866,052Net Assets 2013: $63,495,8052013Assets 2014: $82,067,424Liabilities 2014: $11,464,352Net Assets 2014: $70,603,0722014Assets 2015: $87,444,553Liabilities 2015: $13,810,904Net Assets 2015: $73,633,6492015Assets 2016: $76,261,401Liabilities 2016: $3,064,027Net Assets 2016: $73,197,3742016Assets 2017: $82,537,994Liabilities 2017: $3,487,578Net Assets 2017: $79,050,4162017Assets 2018: $84,325,588Liabilities 2018: $4,464,978Net Assets 2018: $79,860,6102018Assets 2019: $86,082,955Liabilities 2019: $4,126,943Net Assets 2019: $81,956,0122019Assets 2020: $84,549,550Liabilities 2020: $4,658,924Net Assets 2020: $79,890,6262020Assets 2021: $92,134,722Liabilities 2021: $4,365,580Net Assets 2021: $87,769,1422021Assets 2022: $87,453,484Liabilities 2022: $4,450,775Net Assets 2022: $83,002,7092022Assets 2023: $90,856,192Liabilities 2023: $3,893,840Net Assets 2023: $86,962,3522023

Highlighted filing

2023

Assets$90,856,192
Liabilities$3,893,840
Net Assets$86,962,352
Open 2023 Filing

Operations Trend

Revenue Growth54th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $18,751,0092010Expenses 2011: $19,075,0062011Expenses 2012: $19,294,8132012Revenue 2013: $23,750,536Expenses 2013: $19,468,643Net Income 2013: $4,281,8932013Revenue 2014: $26,194,092Expenses 2014: $20,209,001Net Income 2014: $5,985,0912014Revenue 2015: $25,635,279Expenses 2015: $21,240,234Net Income 2015: $4,395,0452015Revenue 2016: $21,492,696Expenses 2016: $22,320,118Net Income 2016: -$827,4222016Revenue 2017: $27,191,529Expenses 2017: $22,278,875Net Income 2017: $4,912,6542017Revenue 2018: $24,610,600Expenses 2018: $22,573,690Net Income 2018: $2,036,9102018Revenue 2019: $24,570,300Expenses 2019: $23,612,546Net Income 2019: $957,7542019Revenue 2020: $23,263,342Expenses 2020: $24,276,593Net Income 2020: -$1,013,2512020Revenue 2021: $26,213,526Expenses 2021: $24,559,817Net Income 2021: $1,653,7092021Revenue 2022: $28,768,362Expenses 2022: $26,746,569Net Income 2022: $2,021,7932022Revenue 2023: $28,958,447Expenses 2023: $28,446,572Net Income 2023: $511,8752023

Highlighted filing

2023

Revenue$28,958,447
Expenses$28,446,572
Net Income$511,875
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$90,856,192
Liabilities
$3,893,840
Net assets
$86,962,352
Revenue
$28,958,447
Expenses
$28,446,572
Net income
$511,875
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$90.9$3.89$87.0$29.0$28.4$0.51
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$87.5$4.45$83.0$28.8$26.7$2.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$92.1$4.37$87.8$26.2$24.6$1.65
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$84.5$4.66$79.9$23.3$24.3$1.01
2019Summary only. Only limited summary data is available for this year.$86.1$4.13$82.0$24.6$23.6$0.96
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$84.3$4.46$79.9$24.6$22.6$2.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$82.5$3.49$79.1$27.2$22.3$4.91
2016Detailed filing. Detailed filing data is available for this year.$76.3$3.06$73.2$21.5$22.3$0.83
2015Detailed filing. Detailed filing data is available for this year.$87.4$13.8$73.6$25.6$21.2$4.40
2014Detailed filing. Detailed filing data is available for this year.$82.1$11.5$70.6$26.2$20.2$5.99
2013Summary only. Only limited summary data is available for this year.$71.4$7.87$63.5$23.8$19.5$4.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$65.6$7.03$58.6$19.3
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.9$5.74$45.1$19.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.3$7.10$47.1$18.8
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.2
Gross Receipts
$27,579,026
Mission and Program Overview

Mission

Cary academy is a coeducational day school that provides an independent school education for students in grades six through twelve.

Cary academy is an independent coeducational day school for students in grades six through twelve.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$35,623,855$49,846,740▲ $14,222,885
Land, Buildings, and Equipment, Net$38,688,479$37,505,332▼ $1,183,147
Savings and Temporary Cash Investments$6,657,883$2,568,933▼ $4,088,950
Accounts Receivable$2,218,101$1,411,265▼ $806,836
Pledges and Grants Receivable$763,122$382,736▼ $380,386
Prepaid Expenses and Deferred Charges$519,067$360,510▼ $158,557
Inventories for Sale or Use$76,949$57,112▼ $19,837
Cash and Non-Interest-Bearing Accounts$2,094$2,094→ $0
Total Assets$84,549,550$92,134,722▲ $7,585,172
Liabilities
Other Liabilities$3,024,127$2,526,489▼ $497,638
Deferred Revenue$1,369,643$1,419,974▲ $50,331
Accounts Payable and Accrued Expenses$265,154$419,117▲ $153,963
Total Liabilities$4,658,924$4,365,580▼ $293,344
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$44,230,759$45,081,862▲ $851,103
Net Assets With Donor Restrictions$35,659,867$42,687,280▲ $7,027,413
Total Net Assets Fund Balance$79,890,626$87,769,142▲ $7,878,516
Total Liabilities and Net Assets / Fund Balance$84,549,550$92,134,722▲ $7,585,172

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,885,222$33,066,874$58,952,096
Other Land Buildings$3,737,674$9,182,448$12,920,122
Equipment$1,752,582$6,607,766$8,360,348
Land$6,129,854-$6,129,854

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$34,785,906$1,208,236▲ $8,133,799-$42,372,234
2019$36,266,874$535,000▼ $349,431-$34,785,906
2018$37,027,449$537,555▲ $2,302,746-$36,266,874
2017$37,733,673$66,750▲ $863,613-$37,027,449
2016$36,769,480$29,234▲ $2,571,662-$37,733,673
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael EhrhardtPresident & Head of SchoolFT$376,932$135,128$512,060
Deborah ReichelChief Financial OfficerFT$232,815$42,421$275,236
Marti JenkinsMiddle School HeadFT$128,045$46,980$175,025
Alison PageDirector of DevelopmentFT$155,250$16,035$171,285
Heather ClarksonDirector of Enrollment MgmtFT$129,617$34,255$163,872
Karen MckenzieDirector of Technology and InnovationFT$115,037$42,359$157,396
Karen MckenzieDirector of Technology and Innovatio-$114,055$43,341$157,396
Dmitry ManakhovDirector of Information SvFT$129,728$24,844$154,572
Robin FolletHead of Upper SchoolFT$126,497$21,619$148,116

Board Members and Trustees

NameTitle
Anita Brown-grahamMember, Board of Directors
Ann B GoodnightMember, Board of Directors
Carl RydenMember, Board of Directors
Dr James H GoodnightMember, Board of Directors
Dr James H Johnson JrMember, Board of Directors
Elbert AveryMember, Board of Directors
Eric LaberMember, Board of Directors
Glenn KleimanMember, Board of Directors
Greg SanchezMember, Board of Directors
Holly MayMember, Board of Directors
Jeffrey J EakesMember, Board of Directors
Jennifer CashMember, Board of Directors
Jennifer WeissMember, Board of Directors
Joan DavisMember, Board of Directors
John P SallMember, Board of Directors
Kimberly EhemanMember, Board of Directors
Manju KarkareMember, Board of Directors
Mike CurranMember, Board of Directors
Monica UdellMember, Board of Directors
Sandra a GutierrezMember, Board of Directors
Trude BateMember, Board of Directors
Virginia B SallMember, Board of Directors
Walter DavenportMember, Board of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$2,262,529
Program Service Revenue
$21,529,072
Investment Income
$2,276,624
Other Revenue
$145,301
All Other Contributions
$2,127,355
Change in Net Assets
$1,653,709

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded6$54,243Fair Market Value
Other Non Cash Contri Table74$19,013Fair Market Value
Other Non Cash Contri Table12$11,275Fair Market Value
Other Non Cash Contri Table1$5,756Fair Market Value
Other Non Cash Contri Table14$3,980Fair Market Value
Other Non Cash Contri Table6$2,192Fair Market Value
Other Non Cash Contri Table1$220Fair Market Value
Total Noncash Contributions114$96,679-

Audited Revenue Reconciliation

Revenue per Audited Statements
$24,333,942
Revenue Not Reported on Financial Statements
$1,879,584
Revenue Not Reported on Form 990
$6,265,734
Other Revenue Adjustments
$1,879,584
Total Revenue per Audited Statements
$30,599,676
Total Revenue per Form 990
$26,213,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$15,367,377
Other Expenses$7,312,856
Grants and Similar Amounts Paid$1,879,584
Total Fundraising Expense$122,890
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,314,270$1,604,173$38,976$10,957,419
Depreciation Depletion$2,784,611$434,467$3,995$3,223,073
Other Employee Benefits$1,681,376$270,680$9,900$1,961,956
Grants to Domestic Individuals$1,879,584--$1,879,584
Occupancy$1,502,945$176,758$1,540$1,681,243
Current Officers, Directors, Trustees, and Key Employees-$936,523-$936,523
Payroll Taxes$656,718$169,819$2,748$829,285
Pension Plan Contributions$608,727$70,664$2,803$682,194
Office Expenses$578,033$26,751$10,065$614,849
Information Technology$459,400$58,656$896$518,952
All Other Expenses$141,127$43,502$1,359$185,988
Insurance$95,832$9,984$231$106,047
Other Expenses$16,262$10,990$50,068$77,320
Fees for Service Investment Mgmnt Fees-$52,410$300$52,710
Travel$37,627$2,427$2$40,056
Fees for Services Accounting-$26,000-$26,000
Fees for Services Legal$2,170$19,336-$21,506
Fees for Services Other-$4,700-$4,700
Advertising-$3,500-$3,500
Conferences and Meetings-$1,038-$1,038
Total Functional Expenses$20,346,888$4,090,039$122,890$24,559,817

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$24,559,817
Total Expenses per Audited Statements$22,721,160
Expenses per Audited Statements$22,680,233
Expenses Not Reported on Financial Statements$1,879,584
Other Expense Adjustments$1,879,584
Expenses Not Reported on Form 990$40,927
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$40,773
Fundraising Gross Income$38,840
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$164,014$28,840$38,165$-9,325
Holiday Shoppe$10,000$10,000$2,608$7,392
Total Events$174,014$38,840$40,773$-1,933
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salaries & Other Liabs$2,526,489
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

“Family or business relationships: james goodnight and ann goodnight - family relationship john sall and virginia sall - family relationship james goodnight and ann goodnight - business relationship james goodnight and john sall - business relationship”

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

“Form 990 review: the form 990 is provided to the officers of the board of directors, the board audit committee chair as well as to the head of school for review and approval prior to filing. The form 990 is also made available to all other board members for review prior to filing.”

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

“Conflict of interest policy: the policy is provided for review and the acknowledgement form must be signed in september of each year.”

Form 990, Part VI, Section B, Line 15

“Process for determining compensation: compensation of the head of school - annually, the chief financial officer provides the board chair with benchmarking salary data from the national association of independent schools for sais (southeast) schools as well as north carolina peer schools. That information is used by the board chair, taking into consideration years of experience and performance, to determine the salary for the upcoming year. Both compensation and benefits are documented in an annual contract signed by both the board chair and the head of the school. Compensation of other officers - the head of school and the human resources director collect salary and benefits data from both independent school and geographical job market sources, as applicable to the particular position. Taking into consideration years of experience and position responsibilities, the salary is established. The salary and benefits are then reviewed and approved by the board of directors executive committee. This review is completed every year. Compensation of key employees - the head of school, the chief financial officer, and the human resources director collect salary and benefits data from both independent school and geopgraphical job market sources, as applicable to the particular position. Taking into consideration years of experience and position responsibilities, the salary is established by the head of school. Any significant increases in compensation are discussed with the board executive committee in advance of being finalized. This review takes place every five years.”

Form 990, Part VI, Section C, Line 19

“Making documents available to the public: upon request, cary academy will make its governing documents, conflict of interest policy, and audited financial statements available to the public. The request would be made through the office of the head of school, who would approve the request and forward it to the chief financial officer for execution.”

Filing and Contact Details

Filer

Filer Name
Cary Academy
EIN
56-1934619
Phone
9196773873
Address
1500 N HARRISON AVENUE, CARY, NC 27513

Signing Officer

Name
Deborah L Reichel
Title
Chief Financial Officer
Phone
9196773873
Signed
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Ehrhardt
Formed
1995
Legal Domicile
Nc
Voting Board Members
23
Independent Board Members
23
Employees
239
Volunteers
715

Preparer

Firm
Batchelor Tillery & Roberts Llp
Address
3605 GLENWOOD AVENUE SUITE 350, RALEIGH, NC 27612
Preparer
Ronald a Batchelor
Phone
9197878212
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“Endowment funds are used for need-based financial aid, capital repairs and replacement, employee professional development and school operations.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Special events expenses included in financial statement expenses 40,773. Loss on sale of fixed assets 154.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Grants netted with tuition revenue for financial statements 1,879,584.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special events expenses included in financial statement expenses 40,773.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Grants netted with tuition revenue for financial statements 1,879,584.”

Raw XML AppendixShowing 400 of 878 raw XML fields

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/ActivityOrMissionDesc0CARY ACADEMY IS AN INDEPENDENT COEDUCATIONAL DAY SCHOOL FOR STUDENTS IN GRADES SIX THROUGH TWELVE.
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IRS990/Desc0DURING THE 2020-2021 SCHOOL YEAR, CARY ACADEMY HAD 784 STUDENTS ENROLLED IN GRADES SIX THROUGH TWELVE. THE SCHOOL ALSO CONTINUED ITS RECRUITMENT AND ADMISSION OF STUDENTS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER, BOARD OF DIRECTORS
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IRS990/Form990PartVIISectionAGrp/TitleTxt20MEMBER, BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt21MEMBER, BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt22MEMBER, BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt23CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt24PRESIDENT & HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR OF DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR OF ENROLLMENT MGMT
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF INFORMATION SV
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IRS990/Form990PartVIISectionAGrp/TitleTxt29HEAD OF UPPER SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR OF TECHNOLOGY AND INNOVATION
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