2025-05-14T10:05:42-05:00 2024-06-30 580692043 MAULDIN & JENKINS LLC 200 W MLK BLVD STE 1100 CHATTANOOGA TN 374021239 990 2023-07-01 620528217 BRYAN COLLEGE BRYA 4237752041 721 BRYAN DRIVE DAYTON TN 37321 TIM HOSTETLER SVP BUSINESS OPS. & FINANCE 4237752041 2025-05-02 1 0 HEATHER BATSON P01911640 4237566133 2025-05-01 2023 2025-03-06 01:10:19Z TIM HOSTETLER 721 BRYAN DRIVE DAYTON TN 37321 27054299 0 X WWW.BRYAN.EDU X 1930 TN TO EDUCATE STUDENTS TO BECOME SERVANTS OF CHRIST TO MAKE A DIFFERENCE IN TODAY'S WORLD. 12 12 537 27 0 0 5501091 4032099 22188947 22585240 211851 434200 -40300 -39109 27861589 27012430 6286787 5989704 0 0 10450581 10688147 0 0 741037 9417776 9251996 26155144 25929847 1706445 1082583 54496587 54862190 19200583 17494208 35296004 37367982 X EDUCATING STUDENTS TO BECOME SERVANTS OF CHRIST TO MAKE A DIFFERENCE IN TODAY'S WORLD. 0 0 8735400 5989704 17486196 INSTRUCTIONAL - INSTRUCTION IS PROVIDED TO APPROXIMATELY 1,656 STUDENTS IN VARIOUS PROGRAMS THROUGHOUT THE ACADEMIC YEAR. THIS INCLUDES BOTH UNDERGRADUATE AND GRADUATE PROGRAMS. 6200587 STUDENT SERVICES - SERVICES PROVIDED TO ENROLLED STUDENTS INCLUDING STUDENT LIFE, ATHLETICS, CAREER SERVICES, ETC. 2627760 5099044 AUXILIARY SERVICES - THE COLLEGE RESIDENCE HALLS, FOOD SERVICE, BOOKSTORE, CAMPS/CONFERENCES, AND RENTAL HOUSING 2337082 INSTITUTIONAL SUPPORT - SUPPORT TO THE COLLEGE, INCLUDING IT SERVICES, BENEFITS, MAIL AND PRINTING 780146 ADVANCEMENT 2170753 ACADEMIC SUPPORT 5287981 22851728 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 1 1 0 1 0 1 0 1 0 1 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 63 0 1 537 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AK CO GA KY MD MI NH NY OR SC TN WA X NANCY EZELL 4237757212 721 BRYAN DRIVE DAYTON TN 37321 DELANA BICE CHAIR 1.00 X X 0 0 0 CHRIS CASHION VICE CHAIR 1.00 X X 0 0 0 TINA BENKISER SECRETARY 1.00 X X 0 0 0 DON BLANTON TRUSTEE 1.00 X 0 0 0 RALPH GREEN TRUSTEE 1.00 X 0 0 0 BRADLEY HARRIS TRUSTEE 1.00 X 0 0 0 COL JOHN HAYNES TRUSTEE 1.00 X 0 0 0 DAVID KINSEY TRUSTEE 1.00 X 0 0 0 K LEBRON PURSER TRUSTEE 1.00 X 0 0 0 JEFF SMITH TRUSTEE 1.00 X 0 0 0 KEVIN STOPHEL TRUSTEE 1.00 X 0 0 0 RON WENGER TRUSTEE 1.00 X 0 0 0 DOUGLAS F MANN PRESIDENT 50.00 X 169588 0 41070 TIM HOSTETLER SVP OF BUSINESS OPS. & FINANCE 50.00 X 102540 0 16470 DAVID CALLAND PROVOST 50.00 X 150000 0 1590 PAMELA GILES DEAN - SCHOOL OF NURSING 50.00 X 113129 0 11794 SAM YOUNGS DEAN - SCHOOL OF HUMANITIES 50.00 X 104727 0 900 639984 0 71824 5 0 1 0 PIONEER COLLEGE CATERERS INC 303 GLENROSE AVE NASHVILLE TN 37210 CATERING 1504366 EAB PO BOX 603519 CHARLOTTE NC 28260 RECRUITMENT SERVICES 421328 SNEED CONSTRUCTION PO BOX 993 DAYTON TN 37321 CONSTRUCTION 292172 ENROLLMENT FUEL LLC PO BOX 9792 CHAPEL HILL NC 27515 RECRUITMENT SERVICES 260975 EXPONENTIAL DATA SOLUTIONS LLC PO BOX 404 FOREST VA 24551 RECRUITMENT SERVICES 230000 10 290525 481722 3259852 10978 4032099 TUITION & FEES 611310 17486196 17486196 ROOM AND BOARD 611710 4550198 4550198 AUXILIARY INCOME 611710 548846 548846 22585240 436960 436960 2760 -2760 -2760 -2760 0 290525 39109 -39109 -39109 27012430 22585240 0 395091 5779902 5779902 209802 209802 429650 196125 233525 8599638 7454188 759532 385918 51848 10478 29792 11578 979421 866914 78096 34411 627590 546877 55451 25262 135813 135813 111763 16435 90818 4510 1171545 842954 315022 13569 52687 49476 3211 1671457 1354167 235491 81799 786806 728333 42526 15947 626280 547999 29870 48411 112135 101785 10350 510408 382806 102082 25520 1299888 1127265 86156 86467 247005 203552 38736 4717 FOOD SERVICES 1484189 1484189 MISCELLANEOUS EXPENSES 644547 489492 154614 441 TEXTBOOKS 229931 229931 DUES AND MEMBERSHIPS 167542 93245 71810 2487 25929847 22851728 2337082 741037 11207 7665 9266256 8265678 195854 257326 210686 102086 39965 15978 60122305 23975007 36249418 36147298 8294070 9774990 229131 291169 54496587 54862190 517572 577322 688547 580785 15811891 15505689 2182573 830412 19200583 17494208 X 25005673 25636494 10290331 11731488 35296004 37367982 54496587 54862190 1082583 989395 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 73475 X X 0 10135349 280495 1143112 141110 11417846 10560194 491721 -32534 884032 10135349 10992172 911528 -1081969 261537 10560194 9112305 260373 2148037 528543 10992172 8345906 720074 238792 192467 9112305 0.19250 0.80750 0 0 4364638 4364638 48482174 18123970 30358204 7027881 5851037 1176844 247612 247612 36147298 DEPOSITS 170585 FUNDS HELD IN CUSTODY 212616 ANNUITY LIABILITY PAYABLE 122467 ADVANCES FOR FEDERAL GOVERNMENT 218876 HEERF - EMERGENCY STUDENT RELIEF 105868 830412 X 22051230 989395 39109 1028504 21022726 5989704 5989704 27012430 19979252 39109 39109 19940143 5989704 5989704 25929847 PART X, LINE 2: THE COLLEGE IS RECOGNIZED AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED BY SECTION 512(A)(1) OF THE CODE, IS SUBJECT TO FEDERAL INCOME TAX. THE COLLEGE ACCOUNTS FOR INCOME TAXES IN ACCORDANCE WITH INCOME TAX ACCOUNTING GUIDANCE IN ASC TOPIC 740. THE COLLEGE FOLLOWS THE STATUTORY REQUIREMENTS FOR ITS INCOME TAX ACCOUNTING AND GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING ADDITIONAL INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE COLLEGE'S NON-TAXABLE STATUS WOULD NOT HAVE A MATERIAL EFFECT ON THE COLLEGE'S FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE COLLEGE IS NO LONGER SUBJECT TO TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 39,109. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AWARDED 5,989,704. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 39,109. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AWARDED 5,989,704. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THIS POLICY IS PUBLISHED ANNUALLY IN THE HERALD-NEWS, A RHEA COUNTY NEWSPAPER, AND THE COLLEGE CATALOG. SCHEDULE E, PART I, LINE 6 THE COLLEGE RECEIVES ASSISTANCE FROM THE FOLLOWING FEDERAL PROGRAMS: FEDERAL SUPPLEMENTAL EDUCATIONAL OPPORTUNITY GRANT, FEDERAL WORK STUDY PROGRAM, FEDERAL PERKINS LOAN PROGRAM, FEDERAL PELL GRANT PROGRAM, FEDERAL DIRECT STUDENT LOANS, TEACHER EDUCATION ASSISTANCE FOR COLLEGE & HIGHER EDUCATION, AND RURAL DEVELOPMENT COMMUNITY FACILITIES LOANS AND GRANTS. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 87827 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 32600 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 45450 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 30975 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 12750 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 200 0 0 0 0 0 0 209802 0 209802 SCHOLARSHIP ALLOWANCE TO STUDENTS CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 13 87827 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 5 32600 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 4 45450 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 3 30975 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 1 12750 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 1 200 FMV 0 0 0 0 0 0 PART I, LINE 2: SCHOLARSHIP GRANTS TO INTERNATIONAL STUDENTS ARE PROVIDED FOR TUITION, ROOM AND BOARD OR OTHER EXPENSES RELATED TO ATTENDANCE AT THE COLLEGE GRANTS ARE APPLIED TO STUDENT ACCOUNTS PAID DIRECTLY TO THE COLLEGE AND ARE LIMITED TO EDUCATIONAL PURPOSES. INTERNAL CONTROLS AND OTHER PROCESSES RELATED TO GRANTING SCHOLARSHIPS ARE SUBJECT TO INDEPENDENT AUDIT ANNUALLY AS PART OF OUR INDEPENDENT FINANCIAL STATEMENT AUDIT. SCHOL.DINNER 290525 290525 1620 15209 2068 20212 290525 290525 1620 15209 2068 20212 39109 -39109 0 SCHOLARSHIP ALLOWANCE TO STUDENTS 784 5779902 PART I, LINE 2: THE COLLEGE AWARDS SCHOLARSHIPS AND GRANTS TO STUDENTS ENROLLED IN ITS PROGRAMS. SCHOLARSHIPS AND GRANTS ARE AWARDED TO STUDENTS BASED ON NEED AS DETERMINED BY THE FAFSA, AS WELL AS PERFORMANCE IN ACADEMICS, LEADERSHIP, MUSIC, THEATRE AND ATHLETICS. TO BE CONSIDERED FOR SCHOLARSHIP ASSISTANCE, STUDENTS MUST APPLY FOR ADMISSION, SUBMIT ACADEMIC TRANSCRIPTS OF PRIOR EDUCATIONAL WORK AND SUBMIT TEST SCORES (ACT/SAT/CLT). FOR GRANT CONSIDERATION STUDENTS MUST ADDITIONALLY SUBMIT THE FREE APPLICATION FOR FEDERAL STUDENT AID. SCHOLARSHIPS AND GRANTS ARE RENEWABLE BASED ON MEETING PUBLISHED ACADEMIC REQUIREMENTS. STUDENT PROGRESS IS MONITORED TO ENSURE THEY EARN A MINIMUM NUMBER OF COLLEGE CREDITS AND A MINIMUM GPA EACH ACADEMIC YEAR IN ORDER TO MAINTAIN ELIGIBILITY. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DOUGLAS F MANN PRESIDENT 169588 0 0 0 0 0 1750 0 39320 0 210658 0 0 0 DAVID CALLAND PROVOST 150000 0 0 0 0 0 1500 0 90 0 151590 0 0 0 FORM 990, SCHEDULE J, LINE 1A: AS PRESIDENT OF THE SCHOOL, DOUGLAS F. MANN RESIDES IN THE SCHOOL'S PRESIDENTIAL HOUSE WITH AN ANNUAL RENTAL VALUE OF $24,000 INCLUDED AS A NONTAXABLE BENEFIT. J MANN PRESIDENT'S SON 1066 GRANT TUITION REMISSION FOR OFFICER DEPENDENTS FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO ALL TRUSTEES, REQUESTING THEIR REVIEW AND COMMENTS, PRIOR TO FILING THE FORM. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES, OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED ANNUALLY TO COMPLETE A CONFLICT OF INTEREST STATEMENT IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE IS COMPRISED OF CERTAIN MEMBERS OF THE BOARD OF TRUSTEES. THE COMPENSATION COMMITTEE USES DATA FROM COMPARABLE COLLEGES TO DETERMINE COMPENSATION. THE COMPENSATION COMMITTEE PRESENTS THE PRESIDENT'S COMPENSATION TO THE ENTIRE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS AVAILABLE ON GUIDESTAR'S WEBSITE. THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED TO ANYONE REQUESTING A COPY. CERTAIN GOVERNING DOCUMENTS ARE ALSO AVAILABLE IN THE BRYAN COLLEGE CATALOG AVAILABLE ON WWW.BRYAN.EDU. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.