2016-01-28T10:05:52-06:00 2015-06-30 620963442 FOUTS & MORGAN CPAS 1715 AARON BRENNER DRIVE SUITE 700 MEMPHIS TN 381201471 990 2014-07-01 620894165 BRIARCREST CHRISTIAN SCHOOL SYSTEMS INC BRIA 9017654642 76 S HOUSTON LEVEE EADS TN 38028 J MARK MERRILL PRESIDENT 9017654642 2016-01-28 1 GARY D PURDY CPA P00481587 9017612110 2016-01-28 2014 2016-04-25 22:37:26Z J MARK MERRILL 76 S HOUSTON LEVEE EADS TN 38028 20937735 0 X WWW.BRIARCREST.COM X 1973 TN PROVIDING EDUCATION 14 13 438 0 0 0 1684880 600770 19098468 19785423 145020 53475 427197 498067 21355565 20937735 0 0 0 0 11063599 10967339 0 0 282772 9291027 9445217 20354626 20412556 1000939 525179 69103852 67822740 45471207 43664916 23632645 24157824 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 10222929 20336965 APPROXIMATELY 125 TEACHERS TAUGHT APPROXIMATELY 1,670 STUDENTS DURING THE SCHOOL TERM. THE ITEMS SHOWN AS PROGRAM SERVICE EXPENSES FURTHERED THE STUDENTS' EDUCATION THROUGH STUDENT ACTIVITIES AND SERVICES. 10222929 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 58 0 1 438 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 TN X BRIARCREST CHRISTIAN SCHOOL 9017654642 76 S HOUSTON LEVEE EADS TN 38028 ALLEN GREEN TREASURER 0.80 X X 0 0 0 DR ROGER MCGEE JR TRUSTEE 0.80 X 0 0 0 DR BRIAN GREEN TRUSTEE 0.80 X 0 0 0 DAVID LATHAM TRUSTEE 0.80 X 0 0 0 DAVID NEWMAN TRUSTEE 0.80 X 0 0 0 DR ANDREW PIERCE TRUSTEE 0.80 X 0 0 0 DR CHARLYN WILSON VICE-CHAIRMAN 0.80 X X 0 0 0 HELEN WALTERS-CARLSON TRUSTEE 0.80 X 0 0 0 MARTIN WILLOUGHBY TRUSTEE 0.80 X 0 0 0 JOHN ABINGTON CHAIRMAN 0.80 X X 0 0 0 MARK MERRILL PRESIDENT 37.50 X X X 261000 0 0 SUSAN BIGGS SECRETARY 0.80 X X 0 0 0 SHANNON HAINES TRUSTEE 0.80 X 0 0 0 JOHN TEMPLETON TRUSTEE 0.80 X 0 0 0 ERIC SULLIVAN HIGH SCHOOL PRINCIPAL 37.50 X 111874 0 5485 STEVE SIMPSON HEADMASTER 37.50 X 159417 0 23500 BRIAN STEWART HIGH SCHOOL DEAN OF STUDENTS 37.50 X 124835 0 9000 657126 0 37985 4 0 1 0 LINKOUS CONSTRUCTION CO INC 1661 AARON BRENNER DR MEMPHIS TN 38120 CONSTRUCTION 3864061 ABM JANITORIAL SERVICES PO BOX 934418 ATLANTA GA 31193 JANITORIAL CLEANING 467519 MEMPHIS LIGHT GAS & WATER DIV 220 SOUTH MAIN ST MEMPHIS TN 37086 UTILITIES 428745 HIGHPOINT CHURCH 6000 BRIARCREST AVE MEMPHIS TN 38120 CLASSROOM SPACE 390550 TENNESSEE BOOK COMPANY 1550 HEIL QUAKER BOULEVARD LA VERGNE TN 37086 BOOKS 200691 5 600770 600770 STUDENT TUITION/FEES 611600 17869334 17869334 STUDENT ACTIVITIES 611600 1232541 1232541 STUDENT SUPPORT SERVICES 611600 554850 554850 FOOD SERVICES 611600 128698 128698 19785423 53475 53475 MISCELLANEOUS 900099 263717 263717 ACCOUNTS RECEIVABLE CHARGES 900099 234350 234350 498067 20937735 20336965 0 0 10398575 8297409 1870401 230765 403253 403253 165511 165511 1000 1000 15025 15025 22500 22500 213158 213158 415678 415678 1231570 1231570 1875904 1875904 1550888 1550888 STUDENT ACTIVITIES 1925520 1925520 BUILDING & EQUIPMENT RE 1179829 1179829 RENT 360000 360000 OFFICE SUPPLIES & EXPEN 247543 247543 406602 354595 52007 20412556 10222929 9906855 282772 15342644 14954920 9714028 9042450 104642 86858 106902 117776 61726050 18405062 43135715 43320988 551311 298930 148610 818 69103852 67822740 1215180 953230 18772003 17708173 25037477 24584339 446547 419174 45471207 43664916 X 22648836 23165545 264108 272578 719701 719701 23632645 24157824 69103852 67822740 525179 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 719701 719701 719701 719701 719701 719701 719701 719701 469701 250000 719701 0 0 2696120 2696120 47224840 18405062 28819778 11805090 11805090 43320988 DEFERRED INTEREST 419174 419174 X 20929265 -52994 44524 -8470 20937735 0 20937735 20412556 0 20412556 0 20412556 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, 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: NET ASSETS RELEASED FROM RESTRICTIONS 44,524. 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 IN TRADE JOURNALS, MAGAZINES, NEWSPAPERS, BILLBOARDS, BROCHURES, T.V., AND RADIO. X X 0 0 0 0 0 0 0 0 0 MARK MERRILL PRESIDENT 261000 0 0 0 0 0 0 0 0 0 261000 0 0 0 STEVE SIMPSON HEADMASTER 159417 0 0 0 0 0 0 0 23500 0 182917 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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