2023-11-15T18:19:28-05:00 2022-12-31 873925494 MOYER DEVOE & IOCCO PLLC 7229 ALBEMARLE RD CHARLOTTE NC 282278130 990 2022-01-01 814981412 EMERALD SCHOOL OF EXCELLENCE INC EMER 3476983081 4012 CENTRAL AVENUE CHARLOTTE NC 28205 MARY FERRERI EXECUTIVE DIRECTOR 3476983081 2023-11-10 true MARY FERRERI 999009999 false MARTHA A DEVOE P00050598 7045660222 2023-11-15 2022 2023-04-26 12:10:37Z MARY FERRERI 4012 CENTRAL AVENUE CHARLOTTE NC 28205 766665 false X EMERALDSCHOOL.ORG X 2017 NC TO SUPPORT AND EDUCATE HIGH SCHOOL STUDENTS IN RECOVERY FROM SUBSTANCE USE DISORDER AND DEPENDENCY IN ORDER TO RECEIVE THEIR HIGH SCHOOL DIPLOMA. 14 14 10 50 0 237254 359826 213776 317960 11 4 88875 451041 766665 0 0 291899 439475 0 40419 231039 364611 522938 804086 -71897 -37421 162522 124491 99389 9609 63133 114882 TO SUPPORT AND EDUCATE HIGH SCHOOL STUDENTS IN RECOVERY FROM SUBSTANCE USE DISORDER AND DEPENDENCY IN ORDER TO RECEIVE THEIR HIGH SCHOOL DIPLOMA. false false 617805 318160 PROVIDE SECONDARY EDUCATION TO HIGH SCHOOL STUDENTS IN RECOVERY FROM SUBSTANCE USE DISORDER AND DEPENDENCY. 617805 true true false false false false false false false false true false false false false false false false true false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 15 0 false 10 true false false false false false false false false X 14 14 false false false false false false false true true false false false false true true false false false X MARY FERRERI 3476983081 4012 CENTRAL AVENUE CHARLOTTE NC 28205 MARY FERRERI EXECUTIVE DI 40.00 X 88189 0 5460 PATRICK BALSLEY BOARD MEMBER 1.00 X 0 0 0 MOLLY BARKER BOARD MEMBER 1.00 X 0 0 0 WARD BLANCHARD BOARD MEMBER 1.00 X 0 0 0 SASHA COLES BOARD MEMBER 1.00 X 0 0 0 MIKE GMINSKI BOARD MEMBER 1.00 X 0 0 0 LORRAINE KIEFFER BOARD MEMBER 1.00 X 0 0 0 OMAR MANEJWALA BOARD MEMBER 1.00 X 0 0 0 DOUG MIDDLETON BOARD MEMBER 1.00 X 0 0 0 BRIDGET NORRIS BOARD MEMBER 1.00 X 0 0 0 KEELEY TASE BOARD MEMBER 1.00 X 0 0 0 CAROLYN TAYLOR SECRETARY 1.00 X X 0 0 0 BOB GOODALE TREASURER 1.00 X 0 0 0 KEVIN O'HERRON VICE PRESIDE 1.00 X 0 0 0 MEREDITH RATAJCZAK PRESIDENT 1.00 X 0 0 0 88189 5460 false false false 138517 221309 29077 359826 TUITION 317960 317960 317960 4 4 88875 138517 88875 766665 317964 415301 332241 83060 24174 19339 4835 18418 1842 16576 4632 4632 34861 23467 11394 50300 45270 5030 4850 4850 11968 2394 9574 CONTRACTORS 117071 117071 GALA EXPENSES 40419 40419 ACADEMIC EVENTS 16787 16787 MEALS & ENTERTAINMENT 13523 10818 2705 51782 39094 12688 804086 617805 145862 40419 55003 62438 40408 10010 12100 14200 8881 20832 39212 12750 31679 26462 2500 2500 162522 124491 36972 9609 62417 99389 9609 X 57133 60382 6000 54500 63133 114882 162522 124491 X -37421 89170 X false false false X 57866 215853 213138 237254 359826 1083937 501 32000 80250 213787 406839 733377 58367 247853 293388 451041 766665 1817314 1817314 58367 247853 293388 451041 766665 1817314 1.00000 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 39212 12750 26462 26462 841313 86948 86948 754365 12300 12300 766665 789564 22650 22650 766914 37172 37172 804086 SCHEDULE D, PAGE 4, PART XI, LINE 2D CASH TO ACCRUAL CONVERSION: 0 PY DEFERRED REVENUE - TUITION 62,417 CY ACCOUNTS RECEIVABLE 14,200 CY BAD DEBT 1,450 2023 AUCTION ITEMS 8,881 SCHEDULE D, PAGE 4, PART XI, LINE 4B ACCRUAL TO CASH CONVERSION: 0 PY ACCOUNTS RECEIVABLE 12,100 CY BAD DEBT 200 SCHEDULE D, PAGE 4, PART XII, LINE 2D ACCRUAL TO CASH CONVERSION: 0 PY PREPAID EXPENSES 20,833 CY BAD DEBT 1,450 ROUNDING 0 BOOK / TAX DEPRECIATION DIFFERENCE 367 SCHEDULE D, PAGE 4, PART XII, LINE 4B ACCRUAL TO CASH CONVERSION: 0 PY ACCOUNTS PAYABLE 36,972 CY BAD DEBT 200 true true true true true true true false false false false false false false false false false true ANNUAL GALA 227392 138517 88875 227392 138517 88875 88875 X 1 29077 false false false FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD PRESIDENT AND TREASURER REVIEWED THE FORM 990 ALONG WITH SELECTED MEMBERS. FORM 990, PAGE 6, PART VI, LINE 19 INFORMATION IS PROVIDED TO PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XI GAAP ACCOUNTS RECEIVABLE 12/31/2022 14,200 GAAP ACCOUNTS RECEIVABLE 12/31/2021 (12,100) GAAP INVENTORY 12/31/2022 8,881 GAAP/TAX DEPRECIATION DIFFERENCE ( 367) GAAP PREPAID EXPENSES 12/31/2021 (20,833) GAAP DEFERRED REVENUE 12/31/2021 62,417 GAAP ACCOUNTS PAYABLE 12/31/2021 36,972 ------- TOTAL 89,170 FORM 990, PART XI, LINE 9 CASH TO ACCRUAL CONVERSION: 0 PY DEFERRED REVENUE - TUITION 62,417 CY ACCOUNTS RECEIVABLE 14,200 CY BAD DEBT 1,450 2023 AUCTION ITEMS 8,881 ACCRUAL TO CASH CONVERSION: 0 PY ACCOUNTS RECEIVABLE -12,100 CY BAD DEBT -200 ACCRUAL TO CASH CONVERSION: 0 PY PREPAID EXPENSES -20,833 CY BAD DEBT -1,450 ROUNDING 0 ACCRUAL TO CASH CONVERSION: 0 PY ACCOUNTS PAYABLE 36,972 CY BAD DEBT 200 BOOK / TAX DEPRECIATION DIFFERENCE -367 TOTAL 89,170