Civic Intelligence

University of North Carolina School Of

EIN 56-2035485 • 501(c)3 • Winstonsalem, NC

Profile

To operate exclusively for charitable, educational and training objectives, and for the public purpose of fostering, promoting, managing, assisting, and supporting the schools of dance, design & production, drama, filmmaking, and music at the uncsa.

1533 South Main StreetWinstonsalem, NC 27127

n/A

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE A • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE A • $1M-$5M nonprofits • Source year 2025

Net Margin

73rd percentile

26%

Higher net margin than 73% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

98th percentile

$285,483

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 225.0% of source-year revenue.

NTEE A • $1M-$5M nonprofits • Source year 2025

Asset Growth

50th percentile

2.8%

Faster asset growth than 50% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

98th percentile

994%

Faster revenue growth than 98% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,178,483

Up $32,101 (+2.8%) from 2024

Liabilities

Down

$0

Down $1,292 (-100%) from 2024

Net Assets

Up

$1,178,483

Up $33,393 (+2.9%) from 2024

Revenue

Up

$126,891

Up $115,287 (+994%) from 2024

Expenses

Up

$93,498

Up $71,894 (+333%) from 2024

Net Income

Up

$33,393

Up $43,393 (+434%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $1,217,073Liabilities 2012: $1,255Net Assets 2012: $1,215,8182012Assets 2013: $1,182,286Liabilities 2013: $2,029Net Assets 2013: $1,180,2572013Assets 2014: $1,187,013Liabilities 2014: $4,705Net Assets 2014: $1,182,3082014Assets 2015: $1,191,895Liabilities 2015: $1,287Net Assets 2015: $1,190,6082015Assets 2016: $1,183,218Liabilities 2016: $3,044Net Assets 2016: $1,180,1742016Assets 2017: $1,199,902Liabilities 2017: $2,022Net Assets 2017: $1,197,8802017Assets 2018: $1,207,199Liabilities 2018: $4,398Net Assets 2018: $1,202,8012018Assets 2019: $1,196,848Liabilities 2019: $1,107Net Assets 2019: $1,195,7412019Assets 2020: $1,177,963Liabilities 2020: $0Net Assets 2020: $1,177,9632020Assets 2021: $1,161,878Liabilities 2021: $17Net Assets 2021: $1,161,8612021Assets 2022: $1,157,251Liabilities 2022: $1,130Net Assets 2022: $1,156,1212022Assets 2023: $1,155,553Liabilities 2023: $463Net Assets 2023: $1,155,0902023Assets 2024: $1,146,382Liabilities 2024: $1,292Net Assets 2024: $1,145,0902024Assets 2025: $1,178,483Liabilities 2025: $0Net Assets 2025: $1,178,4832025

Highlighted filing

2025

Assets$1,178,483
Liabilities$0
Net Assets$1,178,483

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2012: $11,337Expenses 2012: $11,660Net Income 2012: -$3232012Revenue 2013: -$23,150Expenses 2013: $12,411Net Income 2013: -$35,5612013Revenue 2014: $19,477Expenses 2014: $17,426Net Income 2014: $2,0512014Revenue 2015: $21,613Expenses 2015: $13,313Net Income 2015: $8,3002015Revenue 2016: $20,201Expenses 2016: $30,635Net Income 2016: -$10,4342016Revenue 2017: $40,890Expenses 2017: $23,184Net Income 2017: $17,7062017Revenue 2018: $27,720Expenses 2018: $22,799Net Income 2018: $4,9212018Revenue 2019: $26,655Expenses 2019: $33,715Net Income 2019: -$7,0602019Revenue 2020: $14,494Expenses 2020: $32,272Net Income 2020: -$17,7782020Revenue 2021: $3,125Expenses 2021: $19,227Net Income 2021: -$16,1022021Revenue 2022: $12,668Expenses 2022: $18,408Net Income 2022: -$5,7402022Revenue 2023: $14,414Expenses 2023: $15,445Net Income 2023: -$1,0312023Revenue 2024: $11,604Expenses 2024: $21,604Net Income 2024: -$10,0002024Revenue 2025: $126,891Expenses 2025: $93,498Net Income 2025: $33,3932025

Highlighted filing

2025

Revenue$126,891
Expenses$93,498
Net Income$33,393

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.13$0.09$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.00$1.15$0.01$0.02$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.01$0.02$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.01$0.02$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.00$0.02$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.00$1.18$0.01$0.03$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.20$0.03$0.03$0.01
2018Summary only. Only limited summary data is available for this year.$1.21$0.00$1.20$0.03$0.02$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.04$0.02$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$0.02$0.03$0.01
2015Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$0.02$0.01$0.01
2014Summary only. Only limited summary data is available for this year.$1.19$0.00$1.18$0.02$0.02$0.00
2013Summary only. Only limited summary data is available for this year.$1.18$0.00$1.18$0.02$0.01$0.04
2012Summary only. Only limited summary data is available for this year.$1.22$0.00$1.22$0.01$0.01$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$126,891
Mission and Program Overview

Mission

To operate exclusively for charitable, educational, and training objectives, and for the public purpose of fostering, promoting, managing, assisting, and supporting the school of the dance, drama, music, design and production, and film-making at the uncsa.

To provide educational and program support for the university of north carolina school of the arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,359$88,800▲ $31,441
Prepaid Expenses and Deferred Charges$5,753$6,145▲ $392
Accounts Receivable$645$913▲ $268
Total Assets$1,146,382$1,178,483▲ $32,101
Other Assets Total$1,082,625$1,082,625→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,292$0▼ $1,292
Total Liabilities$1,292$0▼ $1,292
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,082,625$1,082,625→ $0
Net Assets Without Donor Restrictions$62,465$95,858▲ $33,393
Total Net Assets Fund Balance$1,145,090$1,178,483▲ $33,393
Total Liabilities and Net Assets / Fund Balance$1,146,382$1,178,483▲ $32,101

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,082,625--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wendy EmersonPresident
Patrick SimsVice President
David HarrisonSecretary
Melanie NuckolsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$126,891
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$33,393

Audited Revenue Reconciliation

Revenue per Audited Statements
$126,891
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$126,891
Total Revenue per Form 990
$126,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$93,498
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$29,675--$29,675
Information Technology$21,333--$21,333
Office Expenses$16,263--$16,263
Fees for Services Accounting$9,000--$9,000
Fees for Services Other$6,841--$6,841
Other Expenses$504--$504
Total Functional Expenses$93,498$0$0$93,498

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$93,498
Total Expenses per Audited Statements$93,498
Total Expenses per Form 990$93,498
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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 B, Line 11B

Before filing, the board president reviews the form 990.

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

The directors and staff are subject to the conflict of interest policy of uscsa.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
University of North Carolina School of
EIN
56-2035485
Phone
3367703304
Address
1533 SOUTH MAIN STREET, WINSTONSALEM, NC 27127

Signing Officer

Name
Wendy Emerson
Title
President
Phone
3367703304
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Emerson
Formed
1997
Legal Domicile
Nc
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Bernard Robinson & Company Llp
Address
PO BOX 19608, GREENSBORO, NC 27419-9608
Preparer
John M Robinson
Phone
3362944494
Supplemental Narrative

Financial Statement Notes

PART III, LINE 4:

One of the most unique aspects of the school of film-making is its moving image archives, the fifth largest noncommercial film collection in the united states. Film students in the program have a rare opportunity to watch a motion picture film projected on a big screen in a darkened theatre with an audience. There is a qualitative difference in this experience versus watching a dvd on a television monitor in a classroom. The use of the film collection helps our students to develop analytical skills in visual communication through the lens of authentic technologies. More than any other component, this is what distinguishes the school of film-making from its competitors.

PART X, LINE 2:

The corporation's primary tax positions relate to its status as a not-for-profit entity exempt from income taxes and classification of activities related to its exempt purpose. It is the opinion of management that the corporation has no uncertain tax positions that would be subject to change upon examination.

Raw XML AppendixShowing 400 of 468 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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0FILM COLLECTION
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ONE OF THE MOST UNIQUE ASPECTS OF THE SCHOOL OF FILM-MAKING IS ITS MOVING IMAGE ARCHIVES, THE FIFTH LARGEST NONCOMMERCIAL FILM COLLECTION IN THE UNITED STATES. FILM STUDENTS IN THE PROGRAM HAVE A RARE OPPORTUNITY TO WATCH A MOTION PICTURE FILM PROJECTED ON A BIG SCREEN IN A DARKENED THEATRE WITH AN AUDIENCE. THERE IS A QUALITATIVE DIFFERENCE IN THIS EXPERIENCE VERSUS WATCHING A DVD ON A TELEVISION MONITOR IN A CLASSROOM. THE USE OF THE FILM COLLECTION HELPS OUR STUDENTS TO DEVELOP ANALYTICAL SKILLS IN VISUAL COMMUNICATION THROUGH THE LENS OF AUTHENTIC TECHNOLOGIES. MORE THAN ANY OTHER COMPONENT, THIS IS WHAT DISTINGUISHES THE SCHOOL OF FILM-MAKING FROM ITS COMPETITORS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION'S PRIMARY TAX POSITIONS RELATE TO ITS STATUS AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES AND CLASSIFICATION OF ACTIVITIES RELATED TO ITS EXEMPT PURPOSE. IT IS THE OPINION OF MANAGEMENT THAT THE CORPORATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD BE SUBJECT TO CHANGE UPON EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0PATRICK SIMS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1WENDY EMERSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2DAVID HARRISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3MELANIE NUCKOLS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2SECRETARY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3TREASURER
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BEFORE FILING, THE BOARD PRESIDENT REVIEWS THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DIRECTORS AND STAFF ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY OF USCSA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0UNIVERSITY OF NORTH CAROLINA SCHOOL OF THE ARTS
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNIVERSITY OF NORTH CAROLINA SCHOOL OF THE ARTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1UNIVERSITY OF NORTH CAROLINA SCHOOL OF THE ARTS HOUSING CORPORATION
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