2024-05-14T14:17:40-05:00 2023-06-30 620963442 FOUTS & MORGAN CPAS 1715 AARON BRENNER DR STE 700 MEMPHIS TN 381201471 990 2022-07-01 620894165 BRIARCREST CHRISTIAN SCHOOL SYSTEMS INC BRIA 9017654642 76 S HOUSTON LEVEE EADS TN 38028 ELIZABETH STONE VICE PRESIDENT OF BUSINESS AFFAIRS 9017654642 2024-03-06 1 ELIZABETH STONE 999009999 0 AMANDA M FARMER CPA P01597281 9017612110 2024-03-06 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ELIZABETH STONE 76 S HOUSTON LEVEE EADS TN 38028 32055935 0 X WWW.BRIARCREST.COM X 1973 TN PROVIDING EDUCATION 16 14 411 535 0 0 1985303 3839231 24277763 26676766 -135880 550526 776438 526461 26903624 31592984 0 0 0 0 12497656 13649651 0 0 462951 11738108 12367870 24235764 26017521 2667860 5575463 78736956 84576566 45136667 45400814 33600289 39175752 X TO CHALLENGE AND INSPIRE COLLEGE-BOUND STUDENTS TO KNOW AND HONOR JESUS CHRIST, SEEK GOD'S TRUTH AND WISDOM IN ALL DISCIPLINES, PURSUE EXCELLENCE AND INTEGRITY IN THEIR ACADEMIC, CREATIVE, AND ATHLETIC ENDEAVORS SO THAT THEY MIGHT GROW IN WISDOM AND STATURE AND IN FAVOR WITH GOD AND MEN. 0 0 14509350 27623841 APPROXIMATELY 133 TEACHERS TAUGHT APPROXIMATELY 1,742 STUDENTS DURING THE SCHOOL TERM. THE ITEMS SHOWN AS PROGRAM SERVICE EXPENSES FURTHERED THE STUDENTS' EDUCATION THROUGH STUDENT ACTIVITIES AND SERVICES. 14509350 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 71 0 1 411 0 0 0 0 0 0 0 0 0 0 0 0 0 X 16 14 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 X PATRICIA L WHITLEY 9017654642 76 S HOUSTON LEVEE EADS TN 38028 NATHAN LUCE TRUSTEE 0.80 X 0 0 0 DR ROGER MCGEE TRUSTEE 0.80 X 0 0 0 ADAM BALDRIDGE TRUSTEE 0.80 X 0 0 0 JACK DEWALD TREASURER 0.80 X X 0 0 0 STEVE SIMPSON VICE-CHAIRMAN 0.80 X X 0 0 0 DR ALISON POMYKALA TRUSTEE 0.80 X 0 0 0 CALVIN DIXON TRUSTEE 0.80 X 0 0 0 JOHN ABINGTON CHAIRMAN 0.80 X X 0 0 0 JOSH DAVIS TRUSTEE 0.80 X 0 0 0 HEATHER STOREY TRUSTEE 0.80 X 0 0 0 ELISABETH HOGUE SECRETARY 0.80 X X 0 0 0 MARK MERRILL VICE-PRESIDENT 37.50 X X 162270 0 7960 CARON SWATLEY PRESIDENT 37.50 X X 324006 0 15250 KATHY HAMMOND TRUSTEE 0.80 X 0 0 0 DR ANDY PIERCE TRUSTEE 0.80 X 0 0 0 BEN COLLINS TRUSTEE 0.80 X 0 0 0 JD FRIZZELL DIRECTOR OF FINE ARTS 37.50 X 181030 0 8794 ERIC SULLIVAN HIGH SCHOOL PRINCIPAL 37.50 X 156906 0 7545 BRIAN STEWART HIGH SCHOOL DEAN OF STUDEN 37.50 X 136649 0 0 ROBIN GILBERT DIRECTOR OF ADMISSIONS 37.50 X 174704 0 8618 JASON ELLIS DIRECTOR OF STUDENT MINIST 37.50 X 125862 0 6114 1261427 0 54281 16 0 1 0 MONTGOMERY MARTIN 8245 TOURNAMENT DR 300 MEMPHIS TN 38125 GENERAL CONTRACTOR 2588380 WARNER ATHLETIC CONSTRUCTION 570 HUNTLEY INDUSTRIAL DR SMYRNA TN 37167 CONSTRUCTION 1152162 FLIK 2 INTERNATIONAL DRIVE RYE BROOK NY 10573 FOOD SERVICE 1088865 JANIALL LLC 10232 HERONS POINTE LAKELAND TN 38002 JANITORIAL CLEANING 545294 FOURFRONT DESIGN 5101 WHEELIS DR 215 MEMPHIS TN 38117 DESIGN FIRM 509159 5 152983 3686248 3839231 STUDENT TUITION/FEES 611600 21931835 21931835 STUDENT ACTIVITIES 611600 1738926 1738926 FOOD SERVICES 611600 1038010 1038010 STUDENT COURSE FEES 611600 906721 906721 STUDENT SUPPORT SERVICES 611600 689074 689074 372200 372200 26676766 500956 500956 49570 0 49570 49570 49570 543293 152983 462951 80342 80342 ACCOUNTS RECEIVABLE CHARGES 900099 269905 269905 MISCELLANEOUS 900099 176214 176214 446119 31592984 27623841 0 129912 12259206 9468485 2555554 235167 513529 513529 876916 696272 180644 49643 49643 27100 27100 262254 262254 568690 568690 968066 968066 2201730 2201730 1560785 1560785 STUDENT ACTIVITIES 4712417 4344593 367824 BUILDING & EQUIPMENT RE 1310592 1310592 OFFICE SUPPLIES & EXPEN 264886 264886 DEVELOPMENT CAMPAIGN 227784 227784 213923 213923 26017521 14509350 11045220 462951 21522839 23528557 11607566 11910294 197625 214743 257123 325839 78191146 34116596 42893469 44074550 2090684 1942946 167650 2579637 78736956 84576566 1474230 2096962 22947558 23426334 20477884 19664456 236995 213062 45136667 45400814 X 31128018 38456051 2472271 719701 33600289 39175752 78736956 84576566 5575463 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 719701 719701 719701 719701 719701 719701 719701 719701 719701 719701 0 0 3174483 3174483 58020239 34116596 23903643 16996424 16996424 44074550 DEFERRED INTEREST 213062 213062 X 31592984 0 31592984 0 31592984 26017521 0 26017521 0 26017521 PART X, LINE 2: THE SCHOOL ACCOUNTS FOR UNCERTAIN TAX POSITIONS BASED ON ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10. ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS OPERATING EXPENSES IN THE COMPANY'S FINANCIAL STATEMENTS. THE SCHOOL HAS FILED RETURNS WITH THE INTERNAL REVENUE SERVICE AND CONSIDERS THIS TO BE ITS MAJOR TAX JURISDICTION. CURRENTLY, THE PAST THREE TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION. HOWEVER, THE SCHOOL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE SCHOOL BEEN CONTACTED BY THIS JURISDICTION. BASED ON THE EVALUATION OF THE SCHOOL'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED JUNE 30, 2023. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ADVERTISES ITS NONDISCRIMINATORY POLICY ON THE SCHOOL WEBSITE, AS WELL AS THROUGH PRINT ADVERTISING AND BROCHURES X X X X X 0 BOOSTERTHON 5300 TRIANGLE PARKWAY NORCROSS GA 30092 FUNDRAISING EVENT TO RAISE FUNDS FOR CAP CAMPAIGN. 1 168448 61954 106494 168448 61954 106494 BOOSTERTHON 168448 168448 61954 MS AND ELEM FUNDRAISERS 33914 33914 7048 1 493914 152983 340931 393949 696276 152983 543293 7048 455903 462951 80342 SCHEDULE G, PART I, LINE 2B, COLUMN (V) BOOSTERTHON ASSISTED THE ORGANIZATION WITH ELEMENTARY STUDENT PARTICIPATION IN EARNINGS DONATIONS FOR RUNNING LAPS. X 0 1 X X X 0 0 0 0 0 0 0 0 0 CARON SWATLEY PRESIDENT 324006 0 0 0 0 0 15250 0 0 0 339256 0 0 0 JD FRIZZELL DIRECTOR OF FINE ARTS 181030 0 0 0 0 0 8794 0 0 0 189824 0 0 0 ROBIN GILBERT DIRECTOR OF ADMISSIONS 174704 0 0 0 0 0 8618 0 0 0 183322 0 0 0 MARK MERRILL VICE-PRESIDENT 162270 0 0 0 0 0 7960 0 0 0 170230 0 0 0 ERIC SULLIVAN HIGH SCHOOL PRINCIPAL 156906 0 0 0 0 0 7545 0 0 0 164451 0 0 0 PART I, LINE 1A SCHOOL PAYS FOR PART OF THE CLUB DUES FOR THE HIGH SCHOOL VICE-PRINCIPAL AND THE VICE-PRESIDENT OF BUSINESS AFFAIRS. A THE HEALTH EDUCATIONAL AND HOUSING FACILITY BOARD OF THE CITY OF SHELBY TN 521283414 821697ZM4 2009-08-19 26550000 FINANCING THE CONSTRUCTION OF THE ELEMENTARY, MIDDLE, AND OTHER SCHOOL BLDGS 0 0 0 A 6705000 26550000 180439 26550000 2008 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11B THE CURRENT PRESIDENT AND BOARD OF TRUSTEES REVIEW THE FORM 990 PRIOR TO ITS FILING ON THE DUE DATE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XII THERE HAS BEEN NO CHANGES IN THE OVERSIGHT RESPONSIBILITIES OVER THE AUDIT.