2014-05-15T15:02:20-05:00 2013-06-30 620963442 FOUTS & MORGAN CPAS 1715 AARON BRENNER DRIVE SUITE 700 MEMPHIS TN 381201471 990 2012-07-01 620894165 BRIARCREST CHRISTIAN SCHOOL SYSTEMS INC BRIA 9017654642 6000 BRIARCREST MEMPHIS TN 38120 J MARK MERRILL 9017654642 2014-05-14 1 RANDAL L GREGORY P00182184 9017612110 2014-05-14 2012 2015-11-30 17:44:51Z J MARK MERRILL 6000 BRIARCREST AVENUE MEMPHIS TN 38120 28017479 0 X WWW.BRIARCREST.COM X 1973 TN PROVIDING EDUCATION 16 15 216 0 0 0 839726 1306935 18263273 18856700 -42768 5327543 626802 508302 19687033 25999480 0 0 0 0 10306848 11175010 0 0 409687 9277268 8921155 19584116 20096165 102917 5903315 53874143 60663189 37145752 38031483 16728391 22631706 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 24692545 APPROXIMATELY 123 TEACHERS TAUGHT APPROXIMATELY 1,652 STUDENTS DURING THE SCHOOL TERM. THE ITEMS SHOWN AS PROGRAM SERVICE EXPENSES FURTHERED THE STUDENTS' EDUCATION THROUGH STUDENT ACTIVITIES AND SERVICES. 10423830 10423830 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 88 0 216 1 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X BRIARCREST CHRISTIAN SCHOOL 9017654642 6000 BRIARCREST AVENUE MEMPHIS TN 38120 MARK MERRILL 37.50 X X X 246000 0 0 JOHN ABINGTON 0.80 X 0 0 0 JEFF ACUFF 0.80 X 0 0 0 STEVE AUSTELL 0.80 X 0 0 0 BRUCE EFIRD 0.80 X 0 0 0 BRIAN GREEN 0.80 X X 0 0 0 DAVID LATHAM 0.80 X X 0 0 0 DAVID NEWMAN 0.80 X 0 0 0 BILLY PERRY 0.80 X 0 0 0 PORTER ROBINSON 0.80 X X 0 0 0 JOE ROWELL 0.80 X 0 0 0 DON TADDIA 0.80 X 0 0 0 DR CHARLYN WILSON 0.80 X X 0 0 0 HELLEN WALTERS-CARLSON 0.80 X 0 0 0 SUSAN BIGGS 0.80 X 0 0 0 ALLEN GREEN 0.80 X 0 0 0 STEVE SIMPSON 37.50 X 146000 0 22500 BARBARA HARRIS 37.50 X 110000 0 2200 ERIC SULLIVAN 37.50 X 106544 0 4180 608544 0 28880 4 0 1 0 LINKOUS CONSTRUCTION CO INC 1661 AARON BRENNER DR MEMPHIS TN 38120 CONSTRUCTION 2716568 ABM JANITORIAL SERVICES PO BOX 934418 ATLANTA GA 31193 JANITORIAL CLEANING 496118 TENNESSEE CONCERT SOUND 4958 US 70 BROWNSVILLE TN 38012 SOUND AND LIGHTING EQUIPMENT RENTAL 253021 BANDIT LITES INC 1600JP HENNESSY DR LA VERGNE TN 37086 LIGHTING 127943 FLEMING ASSOCIATES 5124 POPLAR AVE 106 MEMPHIS TN 38117 ARCHITECTS AND PLANNERS 120420 5 1306935 1306935 STUDENT TUITION/FEES 611600 16862151 16862151 STUDENT ACTIVITIES 611600 1311815 1311815 STUDENT SUPPORT SVCS 611600 544144 544144 FOOD SERVICES 611600 138590 138590 18856700 118213 118213 7227329 2017999 5209330 5209330 5209330 MISCELLANEOUS 900099 299379 299379 ACCOUNTS REC. CHARGES 900099 208923 208923 508302 25999480 24692545 0 0 246000 246000 9823933 7409893 2144330 269710 402996 310488 92508 702081 446635 242307 13139 6851 6851 23000 23000 190747 190747 476522 476522 1272337 1272337 1585354 1585354 1423621 1423621 STUDENT ACTIVITIES 1528335 1528335 BUILDING & EQUIPMENT RE 889314 889314 EDUCATION SUPPLIES 298087 298087 DEVELOPMENT CAMPAIGN 244359 117521 126838 982628 312871 669757 20096165 10423830 9262648 409687 11366288 17493249 1333389 1514325 86469 95447 132410 109973 51153931 14866470 38847799 36287461 1820545 1554325 287243 3608409 53874143 60663189 1027254 2035691 9852425 10100898 25764291 25420796 501782 474098 37145752 38031483 X 15953214 21791211 55476 120794 719701 719701 16728391 22631706 53874143 60663189 5903315 0 X 0 1 X 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 719701 719701 719701 719701 469701 250000 719701 249516 220185 469701 248883 633 12504 12504 249516 1.00000 0 0 2696120 2696120 38353800 14866470 23487330 10104011 10104011 36287461 ACCRUED INTEREST RECEIVABLE 7549 CONSTRUCTION IN PROCESS 3600860 3608409 DEFERRED INTEREST 474098 474098 X 25999480 0 25999480 0 25999480 20096165 0 20096165 0 20096165 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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 2009, 2010, AND 2011 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, 2013. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION 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 246000 0 0 0 0 0 0 0 0 0 246000 0 0 0 STEVE SIMPSON 146000 0 0 0 0 0 0 0 22500 0 168500 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