2023-05-08T14:16:13-05:00 2022-06-30 580692043 MAULDIN & JENKINS LLC 200 W MLK BLVD STE 1100 CHATTANOOGA TN 374021239 990 2021-07-01 620528217 BRYAN COLLEGE BRYA 4237752041 721 BRYAN DRIVE DAYTON TN 37321 TIM HOSTETLER SR. VP OF FINANCE 4237757292 2023-05-05 1 TIM HOSTETLER 999009999 HEATHER BATSON P01911640 4237566133 2023-05-05 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z TIM HOSTETLER 721 BRYAN DRIVE DAYTON TN 37321 27350526 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 12 534 50 0 0 4696346 5691536 19762543 21122954 541966 396418 -10420 -39432 24990435 27171476 5113510 5609833 0 0 10195700 10628526 0 0 630275 8208898 8692667 23518108 24931026 1472327 2240450 51813888 51965240 18896503 18250882 32917385 33714358 X EDUCATING STUDENTS TO BECOME SERVANTS OF CHRIST TO MAKE A DIFFERENCE IN TODAY'S WORLD. 0 0 8543724 5609833 16508987 INSTRUCTIONAL - INSTRUCTION IS PROVIDED TO APPROXIMATELY 1455 STUDENTS IN VARIOUS PROGRAMS THROUGHOUT THE ACADEMIC YEAR. THIS INCLUDES BOTH UNDERGRADUATE AND GRADUATE PROGRAMS. 5983487 STUDENT SERVICES - SERVICES PROVIDED TO ENROLLED STUDENTS INCLUDING STUDENT LIFE, ATHLETICS, CAREER SERVICES, ETC. 2737886 4613967 AUXILIARY SERVICES - THE COLLEGE RESIDENCE HALLS, FOOD SERVICE, BOOKSTORE, CAMPS/CONFERENCES, AND RENTAL HOUSING 2459115 INSTITUITONAL SUPPORT - SUPPORT TO THE COLLEGE, INCLUDING IT SERVICES, BENEFITS, MAIL AND PRINTING 669707 ADVANCEMENT 1582072 ACADEMIC SUPPORT 4710894 21975991 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 1 1 0 0 0 0 0 0 0 1 49 0 1 534 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 TINA BENKISER SECRETARY/TREASURER 1.00 X X 0 0 0 DELANA BICE CHAIR 1.00 X X 0 0 0 DON BLANTON TRUSTEE 1.00 X 0 0 0 CHRIS CASHION VICE CHAIR 1.00 X 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 WILLARD PRICE 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 DOUG MANN PRESIDENT 50.00 X 169556 0 41083 TIM HOSTETLER SVP OF BUSINESS OPERATIONS AND FINANCE 50.00 X 89436 0 15017 DAVID CALLAND VP OF ACADEMICS AND PROVOST 50.00 X 150025 0 1825 SAM YOUNGS DEAN - SCHOOL OF HUMANITIES 50.00 X 100261 0 2135 509278 0 60060 7 0 1 0 PIONEER COLLEGE CATERERS INC 303 GLENROSE AVE NASHVILLE TN 37210 CATERING 1287822 EXPONENTIAL DATA SOLUTIONS LLC P O BOX 404 FOREST VA 24551 RECRUITMENT 529883 NRCCUA 75 REMITTANCE DRIVE DEPT 1020 CHICAGO IL 606751020 RECRUITMENT 144160 EAGLE CHRISTIAN TOURS P O BOX 512 ROME GA 30162 TRANSPORTATION SERVICES 114312 4 249430 498091 4944015 56167 5691536 TUITION & FEES 611310 16508987 16508987 ROOM AND BOARD 611710 4364325 4364325 AUXILIARY INCOME 611710 249642 249642 21122954 310300 310300 225736 139618 86118 86118 86118 0 249430 39432 -39432 -39432 27171476 21122954 0 356986 5366544 5366544 243289 243289 506201 283551 222650 8126532 7336869 457316 332347 51847 21478 20399 9970 1330414 1168988 118181 43245 613532 528401 61511 23620 72092 72092 104343 26900 74987 2456 51164 51164 2312339 2093767 197201 21371 44062 43968 94 1494389 1142341 292819 59229 679938 637338 34080 8520 708392 648966 39837 19589 120311 99828 20381 102 530156 397617 106031 26508 1147338 995605 75524 76209 372054 281956 87172 2926 MISCELLANEOUS EXPENSES 903199 568071 333875 1253 DUES AND MEMBERSHIPS 152890 90514 59540 2836 24931026 21975991 2324760 630275 11422 10918 4407816 6338029 391018 279152 610799 357995 26825 21694 0 57149061 21596444 35523361 35552617 10523956 9145630 318691 259205 51813888 51965240 405840 499599 706717 575684 16405537 16115693 1378409 1059906 18896503 18250882 X 22539187 23432875 10378198 10281483 32917385 33714358 51813888 51965240 2240450 -1443477 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 40975 73475 X X 0 10992172 911528 -1081969 261537 10560194 9112305 260373 2148037 528543 10992172 8345906 720074 238792 192467 9112305 6835818 1400936 293124 183972 8345906 6638560 27705 358981 189428 6835818 0.24900 0.75100 0 0 4144063 4144063 45560072 16277596 29282476 6770640 5318848 1451792 674286 674286 35552617 DEPOSITS 142350 FUNDS HELD IN CUSTODY 208903 ANNUITY LIABILITY PAYABLE 204939 ADVANCES FOR FEDERAL GOVERNMENT 503714 1059906 X 20106434 -1443477 39432 -1404045 21510479 51164 5609833 5660997 27171476 19309461 39432 39432 19270029 51164 5609833 5660997 24931026 PART X, LINE 2: 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. WITH FEW EXCEPTIONS, THE COLLEGE IS NO LONGER SUBJECT TO TAX EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 39,432. PART XI, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AWARDED 5,609,833. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 39,432. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS AWARDED 5,609,833. 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, COVID-19 HIGHER EDUCATION EMERGENCY RELIEF FUND STUDENT AID PORTION, COVID-19 HIGHER EDUCATION EMERGENCY RELIEF FUND INSTITUTIONAL PORTION, COVID-19 HIGHER EDUCATION EMERGENCY RELIEF FUND STRENGTHENING INSTITUTIONS PROGRAM AND COMMUNITY FACILITIES LOANS AND GRANTS. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 94549 EAST ASIA AND THE PACIFIC 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 9600 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 64850 NORTH AMERICA 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 22730 SOUTH AMERICA 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 30400 SUB-SAHARAN AFRICA 0 0 SCHOLARSHIP ALLOWANCE TO STUDENTS INSTRUCTIONAL 21160 0 0 0 0 0 0 243289 0 243289 SCHOLARSHIP ALLOWANCE TO STUDENTS CENTRAL AMERICA AND THE CARIBBEAN 13 94549 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS EAST ASIA AND THE PACIFIC 2 9600 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS EUROPE (INCLUDING ICELAND & GREENLAND) 5 64850 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS NORTH AMERICA 2 22730 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS SOUTH AMERICA 4 30400 FMV SCHOLARSHIP ALLOWANCE TO STUDENTS SUB-SAHARAN AFRICA 3 21160 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. PART III ACCOUNTING METHOD: DINNER 249430 249430 854 13679 13808 11091 249430 249430 854 13679 13808 11091 39432 -39432 0 SCHOLARSHIP ALLOWANCE TO STUDENTS 957 5366544 FMV 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 DOUG MANN PRESIDENT 169556 0 0 0 0 0 4667 0 36416 0 210639 0 0 0 DAVID CALLAND VP OF ACADEMICS AND PROVOST 150025 0 0 0 0 0 1750 0 75 0 151850 0 0 0 16900 GRANT TUITION REIMBURSEMENT 7605 GRANT TUITION REIMBURSEMENT 17288 GRANT TUITION REIMBURSEMENT X 40975 FMV X 1 15192 AVG VALUE NYSE 0 0 0 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 TO COMPLETE ANNUALLY A CONFLICT OF INTEREST STATEMENT. 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, CONFLICT OF INTEREST POLICY & FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.