2025-10-31T15:47:02-04:00 2024-12-31 994032392 MDI TAX & ACCOUNTING 7229 ALBEMARLE RD STE A CHARLOTTE NC 28227 990 2024-01-01 814981412 EMERALD SCHOOL OF EXCELLENCE INC EMER 3476983081 4012 CENTRAL AVENUE CHARLOTTE NC 28205 MARY FERRERI EXECUTIVE DIRECTOR 3476983081 2025-09-30 true true MARTHA A DEVOE CPA P00050598 7045660222 2025-10-31 2024 2025-03-06 01:10:19Z MARY FERRERI 4012 CENTRAL AVENUE CHARLOTTE NC 28205 1303479 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. 12 12 20 50 0 441543 854543 288980 294964 1 27872 116250 126100 846774 1303479 0 0 526301 623462 0 74135 317309 529685 843610 1153147 3164 150332 251623 1157445 150000 906257 101623 251188 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 812217 294964 PROVIDE SECONDARY EDUCATION TO HIGH SCHOOL STUDENTS IN RECOVERY FROM SUBSTANCE USE DISORDER AND DEPENDENCY. 812217 true true false true false false false false false false true false false false true 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 1 0 false 20 true false false false false false false false false X 12 12 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 94736 0 4863 TABER CATHCART BOARD MEMBER X 0 0 0 BOB GOODALE BOARD MEMBER X 0 0 0 LORRAINE KIEFFER BOARD MEMBER X 0 0 0 OMAR MANEJWALA BOARD MEMBER X 0 0 0 DOUG MIDDLETON BOARD MEMBER X 0 0 0 BRIDGET NORRIS BOARD MEMBER X 0 0 0 KEVIN O'HERRON BOARD MEMBER X 0 0 0 MEREDITH RATAJCZAK BOARD MEMBER X 0 0 0 PATRICK BALSLEY PRESIDENT X 0 0 0 KEITH BOLT TREASURER X 0 0 0 MIKE GMINSKI VICE PRESIDE X 0 0 0 94736 4863 false false false 75859 468340 310344 54464 854543 TUITION 294964 294964 294964 27872 27872 126100 75859 126100 1303479 27872 294964 94739 75791 18948 451462 361170 90292 33626 26901 6725 43635 34908 8727 9260 926 8334 86012 8601 77411 9007 6457 2550 50823 50823 65237 58645 6592 37696 30157 7539 57220 51498 5722 9350 9350 15221 15221 9439 1888 7551 GALA EXPENSES 61879 61879 CONTRACTORS 24535 24535 DRUG TESTING EXPENSE 19716 19716 DUES & SUBSCRIPTIONS 15171 7585 7586 59119 37395 9468 12256 1153147 812217 266795 74135 212367 69358 8411 1036817 7100 18885 55056 25171 21245 29885 2500 2500 251623 1157445 39480 7075 150000 128042 731660 150000 906257 X 71323 -12386 30300 263574 101623 251188 251623 1157445 X 150332 22429 -23196 X false true X true true X 213138 237254 359826 441543 854543 2106304 80250 213787 406839 405231 153972 1260079 294964 294964 293388 451041 766665 846774 1303479 3661347 3661347 293388 451041 766665 846774 1303479 3661347 1.00000 1.00000 0.00000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 86012 86012 false SCHEDULE C, PART II-B, LINE 1 A CONSULTANT REPRESENTS THE ORGANIZATION BEFORE THE NORTH CAROLINA GENERAL ASSEMBLY AND THE EXECUTIVE BRANCH OF THE NORTH CAROLINA STATE GOVERNMENT FOR STATE SUPPORT. 41612 23304 18308 13444 1867 11577 29885 REFUNDABLE ADVANCE 731660 731660 1299455 8050 8050 1291405 12074 12074 1303479 1172320 67150 67150 1105170 47977 47977 1153147 SCHEDULE D, PAGE 4, PART XI, LINE 2D ACCRUAL TO CASH CONVERSION 0 DEFERRED DEFERRED REVENUE - PRIOR YEAR 8,050 ACCRUAL TO CASH CONVERSION 0 ACCOUNTS RECEIVABLE - CURRENT YEAR 0 SCHEDULE D, PAGE 4, PART XI, LINE 4B ACCRUAL TO CASH CONVERSION 0 DEFERRED REVENUE - CURRENT YEAR 7,074 ACCRUAL TO CASH CONVERSION 0 ACCOUNTS RECEIVABLE - PRIOR YEAR 5,000 SCHEDULE D, PAGE 4, PART XII, LINE 2D ACCRUAL TO CASH CONVERSION 0 PREPAID EXPENSES - PRIOR YEAR 19,632 ACCRUAL TO CASH CONVERSION 0 ACCRUED EXPENSES - CURRENT YEAR 39,480 ACCRUAL TO CASH CONVERSION 0 LEASE/EFFECTIVE INTEREST DIFFERENCES 5,938 ACCRUAL TO CASH CONVERSION 0 BAD DEBT EXPENSE 2,100 SCHEDULE D, PAGE 4, PART XII, LINE 4B ACCRUAL TO CASH CONVERSION 0 PREPAID EXPENSES - CURRENT YEAR 18,885 ACCRUAL TO CASH CONVERSION 0 ACCRUED EXPENSES - PRIOR YEAR 21,074 BOOK / TAX DEPRECIATION DIFFERENCE 8,018 true true true true true true true false false false false false false false false false false true ANNUAL GALA 201959 75859 126100 201959 75859 126100 126100 X AUCTION ITEMS 1 23890 FAIR MARKET VALUE X NP REDUCTION 1 18000 VALUE OF SCHOLARSHIP MADE X SMARTBOARD 1 2400 FAIR MARKET VALUE X CLASSROOM SUPPL 1 10174 FAIR MARKET VALUE 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, LINE 9 ACCRUAL TO CASH CONVERSION DIFFERENCES -23,196