BRYAN COLLEGE: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- BRYAN COLLEGE (EIN 62-0528217)
- Tax period
- 2013-07-01 to 2014-06-30
- Filed
- 2015-02-11
- IRS object ID
- 201500429349301295
- Schema version
- 2013v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-02-11T15:52:14-05:00 | ReturnTs |
| Tax Period End | 2014-06-30 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 620528217 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Bryan College | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BRYA | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 Bryan Drive | AddressLine1 |
| City | Dayton | City |
| State | TN | State |
| ZIP Code | 37321 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Rick Taphorn | PersonNm |
| Person Title | VP of Finance | PersonTitleTxt |
| Phone | 4237752041 | PhoneNum |
| Signature | 2015-01-08 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | Stephen Livesay | PrincipalOfficerNm |
| Gross Receipts | $18,895,482 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | bryan.edu | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1930 | FormationYr |
| Legal Domicile State | TN | LegalDomicileStateCd |
| Activity Or Mission | To educate students to become servants of Christ to make a difference in today's world. | ActivityOrMissionDesc |
| Voting Members Governing Body | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 668 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,646,256 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,247,259 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $17,189,517 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $17,408,866 | CYProgramServiceRevenueAmt |
| PY Investment Income | $141,104 | PYInvestmentIncomeAmt |
| CY Investment Income | $239,357 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$1,327,382 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $17,649,495 | PYTotalRevenueAmt |
| CY Total Revenue | $18,895,482 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $11,713,582 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $11,367,790 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $477,126 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,706,758 | PYOtherExpensesAmt |
| CY Other Expenses | $7,268,016 | CYOtherExpensesAmt |
| PY Total Expenses | $19,420,340 | PYTotalExpensesAmt |
| CY Total Expenses | $18,635,806 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,770,845 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $259,676 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $33,504,188 | TotalAssetsBOYAmt |
| Total Assets EOY | $33,469,805 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,860,967 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,005,988 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $20,643,221 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $21,463,817 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To educate students to become servants of Christ to make a difference in today's world. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $16,037,725 | ExpenseAmt |
| Revenue | $19,456,403 | RevenueAmt |
| Desc | See services page for a description of this progam service. | Desc |
| Total Program Service Expenses | $16,037,725 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | Yes (true) | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (true) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 64 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 668 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AK | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | CO | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NH | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | OR | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Rick Taphorn | PersonNm |
| Phone | 4237752041 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 Bryan Drive | AddressLine1 |
| City | Dayton | City |
| State | TN | State |
| ZIP Code | 37321 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| Arliss Roaden | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Barry Whitney | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| David Kinsey | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Delana Bice | |||||||
| Vice Chairman of the Board of | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Gary Phillips | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Howard Park | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| J Wayne Cropp | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| James Wolfe | |||||||
| Secretary of the Board of Tru | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Jeff Ryan | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| John Haynes | |||||||
| Chairman of the Board of Trus | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Lawrence Puckett | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Senter III | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Trail | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Ralph Green | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Robert Coddington | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Stephen Livesay | |||||||
| President | 40.00 | 0.00 | Yes (X) | $253,197 | $0 | $32,181 | Yes (X) |
| Chris Cashion | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Don Blanton | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Marcus Bellamy | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Betty Ruth Seera | |||||||
| Trustee | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| Bradford Sample | |||||||
| VP - Academics | 40.00 | 0.00 | $108,470 | $0 | $8,464 | Yes (X) | |
| Matthew Benson | |||||||
| VP - Spiritual Formation | 40.00 | 0.00 | $85,992 | $0 | $7,983 | Yes (X) | |
| Michael Sapienza | |||||||
| VP - Enrollment Management | 40.00 | 0.00 | $85,000 | $0 | $7,996 | Yes (X) | |
| Tim Hostetler | |||||||
| VP - Operations | 40.00 | 0.00 | $71,000 | $0 | $0 | Yes (X) | |
| Winford Hudson | |||||||
| VP - Advancement | 40.00 | 0.00 | $112,000 | $0 | $8,503 | Yes (X) | |
| Rick Taphorn | |||||||
| VP - Information Services | 40.00 | 0.00 | $83,333 | $0 | $7,611 | Yes (X) | |
| Vance Berger | |||||||
| VP - Finance | 40.00 | 0.00 | $100,830 | $0 | $6,237 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $899,822 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $78,975 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1 | CityContractorAddress/USAddress/City | StateContractorAddress/USAddress/State | ZIP CodeContractorAddress/USAddress/ZIPCode | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Pioneer College Caterers | |||||
| 303 Glenrose Ave | Nashville | TN | 37210 | Catering | $1,191,761 |
| The Learning House | |||||
| 427 South Fourth Street | Louisville | KY | 40202 | Online Education | $308,233 |
| Tallan Holdings Co | |||||
| PO Box 11549 | Chattanooga | TN | 37401 | Lease | $119,027 |
| Artium | |||||
| 1820 E Ray Rd Suite 111 | Chandler | AZ | 85225 | Advertising | $239,045 |
| Polyclinic | |||||
| PO Box 189 | Soddy Daisy | TN | 37384 | Medical Services | $112,148 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 11 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $1,247,259 | FederatedCampaignsAmt |
| Total Contributions | $1,247,259 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Tuition & Fees | 611710 | $12,538,654 | $12,538,654 |
| Auxiliary Income | 611600 | $4,051,317 | $4,051,317 |
| Misc Activity Income | 900099 | $818,895 | $818,895 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $17,408,866 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $239,357 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $239,357 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,895,482 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $17,648,223 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $899,823 | TotalAmt |
| Program Services | $350,463 | ProgramServicesAmt |
| Management And General | $437,360 | ManagementAndGeneralAmt |
| Fundraising | $112,000 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,551,457 | TotalAmt |
| Program Services | $8,222,740 | ProgramServicesAmt |
| Management And General | $234,774 | ManagementAndGeneralAmt |
| Fundraising | $93,943 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,876 | TotalAmt |
| Program Services | $109,324 | ProgramServicesAmt |
| Management And General | $16,803 | ManagementAndGeneralAmt |
| Fundraising | $6,749 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,149,053 | TotalAmt |
| Program Services | $1,055,596 | ProgramServicesAmt |
| Management And General | $63,755 | ManagementAndGeneralAmt |
| Fundraising | $29,702 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $634,581 | TotalAmt |
| Program Services | $562,512 | ProgramServicesAmt |
| Management And General | $51,418 | ManagementAndGeneralAmt |
| Fundraising | $20,651 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,442 | TotalAmt |
| Management And General | $47,442 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,850 | TotalAmt |
| Program Services | $10,000 | ProgramServicesAmt |
| Management And General | $41,850 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,198 | TotalAmt |
| Program Services | $65,198 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $795,833 | TotalAmt |
| Program Services | $795,258 | ProgramServicesAmt |
| Fundraising | $575 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $496,477 | TotalAmt |
| Program Services | $399,987 | ProgramServicesAmt |
| Management And General | $70,053 | ManagementAndGeneralAmt |
| Fundraising | $26,437 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,433,609 | TotalAmt |
| Program Services | $1,250,248 | ProgramServicesAmt |
| Management And General | $146,689 | ManagementAndGeneralAmt |
| Fundraising | $36,672 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $393,232 | TotalAmt |
| Program Services | $363,501 | ProgramServicesAmt |
| Management And General | $17,388 | ManagementAndGeneralAmt |
| Fundraising | $12,343 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,532 | TotalAmt |
| Program Services | $43,532 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $517,802 | TotalAmt |
| Program Services | $460,898 | ProgramServicesAmt |
| Management And General | $47,799 | ManagementAndGeneralAmt |
| Fundraising | $9,105 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $652,167 | TotalAmt |
| Program Services | $577,105 | ProgramServicesAmt |
| Management And General | $39,967 | ManagementAndGeneralAmt |
| Fundraising | $35,095 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,434 | TotalAmt |
| Program Services | $143,892 | ProgramServicesAmt |
| Management And General | $31,542 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Food Service | $972,879 | $972,879 | ||
| Contract Services | $681,098 | $503,798 | $148,119 | $29,181 |
| Printing | $108,889 | $65,485 | $1,275 | $42,129 |
| Equipment | $129,663 | $58,820 | $69,110 | $1,733 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $702,911 | TotalAmt |
| Program Services | $26,489 | ProgramServicesAmt |
| Management And General | $655,611 | ManagementAndGeneralAmt |
| Fundraising | $20,811 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,635,806 | TotalAmt |
| Program Services | $16,037,725 | ProgramServicesAmt |
| Management And General | $2,120,955 | ManagementAndGeneralAmt |
| Fundraising | $477,126 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,124 | BOYAmt |
| EOY | $8,660 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,683,408 | BOYAmt |
| EOY | $1,739,167 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $270,773 | BOYAmt |
| EOY | $71,090 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,019,878 | BOYAmt |
| EOY | $983,430 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,050 | BOYAmt |
| EOY | $79,222 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,130,073 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $14,698,216 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,038,699 | BOYAmt |
| EOY | $23,431,857 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,269,800 | BOYAmt |
| EOY | $7,112,921 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,456 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $75,000 | BOYAmt |
| EOY | $43,458 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,504,188 | BOYAmt |
| EOY | $33,469,805 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $586,798 | BOYAmt |
| EOY | $529,278 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,204 | BOYAmt |
| EOY | $174,954 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,465,374 | BOYAmt |
| EOY | $8,861,928 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,605,591 | BOYAmt |
| EOY | $2,439,828 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,860,967 | BOYAmt |
| EOY | $12,005,988 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,106,557 | BOYAmt |
| EOY | $14,458,170 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $746,893 | BOYAmt |
| EOY | $1,157,566 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,789,771 | BOYAmt |
| EOY | $5,848,081 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,643,221 | BOYAmt |
| EOY | $21,463,817 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,504,188 | BOYAmt |
| EOY | $33,469,805 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $259,676 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $560,920 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,809,140 | BeginningYearBalanceAmt |
| Contributions | $58,310 | ContributionsAmt |
| Investment Earnings Or Losses | $683,517 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $274,121 | GrantsOrScholarshipsAmt |
| End Year Balance | $6,276,846 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,565,008 | BeginningYearBalanceAmt |
| Contributions | $26,426 | ContributionsAmt |
| Investment Earnings Or Losses | $361,163 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $143,457 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,809,140 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,707,917 | BeginningYearBalanceAmt |
| Contributions | $83,396 | ContributionsAmt |
| Investment Earnings Or Losses | -$116,388 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $109,917 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,565,008 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,996,599 | BeginningYearBalanceAmt |
| Contributions | $39,255 | ContributionsAmt |
| Investment Earnings Or Losses | $786,868 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $92,117 | GrantsOrScholarshipsAmt |
| End Year Balance | $5,730,605 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $4,607,703 | BeginningYearBalanceAmt |
| Contributions | $58,290 | ContributionsAmt |
| Investment Earnings Or Losses | $422,723 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $92,117 | GrantsOrScholarshipsAmt |
| End Year Balance | $4,996,599 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,885,062 | OtherCostOrOtherBasisAmt |
| Book Value | $3,885,062 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $29,981,858 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,727,281 | DepreciationAmt |
| Book Value | $19,254,577 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,263,153 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,970,935 | DepreciationAmt |
| Book Value | $292,218 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $23,431,857 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| Deposits | $68,200 |
| Funds held in custody | $200,069 |
| Pension liability payable | $14,642 |
| Annuity liability payable | $340,841 |
| Interest rate swap agreement | $600,560 |
| Advances from federal government | $1,215,516 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,439,828 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $19,334,581 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $560,920 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $560,920 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,773,661 | RevenueSubtotalAmt |
| Other Revenues Not Included | $121,821 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $121,821 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $18,895,482 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $18,635,806 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $18,635,806 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $18,635,806 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Other revenues included on Form 990 (Part XI, line 4b) | FormAndLineReferenceDesc |
| Explanation | Unrealized gain on interest rate swap agreements. | ExplanationTxt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | Yes (true) | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Governmental Agency Financial Aid (Questions 6a and 6b) | The college receives assistance from the following federal programs: Federal Supplemental Educational Opportunity Grant, Federal Work Study, Federal Perkins Loan Program, Federal Pell Grant Program, Federal Direct Loan Program and Federal Teach Grant Program. |
| Description of nondiscriminatory policy (Question 3) | It is placed in the Chattanooga, TN paper annually. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | Yes (true) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | false | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Stephen Livesay | PersonNm |
| Title | President | TitleTxt |
| Base Compensation Filing Org | $189,000 | BaseCompensationFilingOrgAmt |
| Bonus Filing Organization | $64,197 | BonusFilingOrganizationAmount |
| Deferred Compensation Flng Org | $4,828 | DeferredCompensationFlngOrgAmt |
| Nontaxable Benefits Filing Org | $27,353 | NontaxableBenefitsFilingOrgAmt |
| Total Compensation Filing Org | $285,378 | TotalCompensationFilingOrgAmt |
Schedule L IRS990ScheduleL
Grnt Asst Bnft Interested Prsn GrntAsstBnftInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Ashley Nathan Hudson | PersonNm |
| Relationship With Org | Daughter & Son of VP of Advancement | RelationshipWithOrgTxt |
| Cash Grant | $19,895 | CashGrantAmt |
| Type Of Assistance | Tuition Remission | TypeOfAssistanceTxt |
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Corrine Livesay | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | Wife of President | RelationshipDescriptionTxt |
| Transaction | $25,200 | TransactionAmt |
| Transaction | Salary | TransactionDesc |
| Sharing Of Revenues | false | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990 governing body review Part VI line 11 | Return is provided to all trustees requesting their review and comments prior to completion and submittal of the Return. |
| Conflict of interest policy compliance Part VI 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. |
| CEO executive director top management comp Part VI line 15a | An independent Compensation Committee of the trustee board makes the decision. Comparability information includes information provided by the Coalition of Christian Colleges & Universities. |
| Governing documents etc available to public Part VI line 19 | 990 form is listed on Guidestar's website and the governing documents, audited financials and conflict of interest policy are available to anyone who requests them. |