BRYAN COLLEGE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BRYAN COLLEGE (EIN 62-0528217)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-07
IRS object ID: 201420389349301562
Schema version: 2012v2.1
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-07T15:43:33-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	620528217	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Bryan College	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BRYA	NameControl

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 7000	AddressLine1
City	Dayton	City
State	TN	State
ZIP Code	37321	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Vance Berger	Name
Title	VP of Finance	Title
Phone	4237752041	Phone
Date Signed	2014-02-07	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Stephen Livesay	NameOfPrincipalOfficerPerson
Gross Receipts	17649495	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	bryan.edu	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1930	YearFormation
State Legal Domicile	TN	StateLegalDomicile
Activity Or Mission Description	To educate students to become servants of Christ to make a difference in today9s world.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	15	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	15	NbrIndependentVotingMembers
Total Nbr Employees	673	TotalNbrEmployees
Total Nbr Volunteers	50	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	2076663	ContributionsGrantsPriorYear
Contributions Grants Current Year	1646256	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	17550552	ProgramServiceRevenuePriorYear
Program Service Revenue CY	17189517	ProgramServiceRevenueCY
Investment Income Prior Year	142689	InvestmentIncomePriorYear
Investment Income Current Year	141104	InvestmentIncomeCurrentYear
Other Revenue Current Year	-1327382	OtherRevenueCurrentYear
Total Revenue Prior Year	19769904	TotalRevenuePriorYear
Total Revenue Current Year	17649495	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	11346482	SalariesEtcPriorYear
Salaries Etc Current Year	11713582	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	483014	TotalFundrsngExpCurrentYear
Other Expense Prior Year	8369319	OtherExpensePriorYear
Other Expenses Current Year	7706758	OtherExpensesCurrentYear
Total Expenses Prior Year	19715801	TotalExpensesPriorYear
Total Expenses Current Year	19420340	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	54103	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-1770845	RevenuesLessExpensesCY
Total Assets BOY	35862287	TotalAssetsBOY
Total Assets EOY	33504188	TotalAssetsEOY
Total Liabilities BOY	13734942	TotalLiabilitiesBOY
Total Liabilities EOY	12860967	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	22127345	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	20643221	NetAssetsOrFundBalancesEOY
Mission Description	To educate students to become servants of Christ to make a difference in today9s world.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	17098275	Expense
Revenue	19263598	Revenue
Description	See services page for a description of this progam service.	Description
Total Program Service Expense	17098275	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	true	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	true	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	true	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	104	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	673	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	true	NonDeductibleContributions
Non Deductible Disclosure	true	NonDeductibleDisclosure
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	15	NbrVotingGoverningBodyMembers
Number Independent Voting Members	15	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Vance Berger	NamePerson
Telephone Number	4237757212	TelephoneNumber

Address US AddressUS

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 Form990PartVIISectionA (23 entries)

Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	TitleTitle	Key EmployeeKeyEmployee
Arliss Roaden
0.00	X	0	0	0
Barry Whitney
0.00	X	0	0	0
David Kinsey
0.00	X	0	0	0
Delana Bice
0.00	X	0	0	0	X
Gary Phillips
0.00	X	0	0	0
Howard Park
0.00	X	0	0	0
J Wayne Cropp
0.00	X	0	0	0
James Wolfe
0.00	X	0	0	0	X
Jeff Ryan
0.00	X	0	0	0
John Haynes
0.00	X	0	0	0	X
Lawrence Puckett
0.00	X	0	0	0
Mark Senter III
0.00	X	0	0	0
Mark Trail
0.00	X	0	0	0
Ralph Green
0.00	X	0	0	0
Robert Coddington
0.00	X	0	0	0
Stephen Livesay
40.00		223918	0	34994	X	President
Bradford Sample
40.00		108630	0	9052		VP - Academics	X
Matthew Benson
40.00		79203	0	8052		VP - Spiritual Formation	X
Michael Sapienza
40.00		82875	0	10444		VP - Enrollment Management	X
Rick Taphorn
40.00		64842	0	5728		VP - Information Services	X
Tim Hostetler
40.00		69225	0	8327		VP - Operations	X
Vance Berger
40.00		98309	0	6414		VP - Finance	X
Winford Hudson
40.00		109300	0	9843		VP - Advancement	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	836302	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	92854	TotalOtherCompensation
Number Individuals GT100 K	3	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Pioneer College Caterers
2684 Sheepneck Road	Culleoka	TN	38451	Catering	1249050
The Learning House
427 South Fourth Street	Louisville	KY	40202	Online Education	497200
BCBS of TN
PO Box 6539	Carol Stream	IL	60197	Medical Insurance	1041696
Contract Furniture Alliance
PO Box 74	New York	NY	10018	Furniture Install	167056
CCI Solutions
PO Box 48	Olympia	WA	98507	Furniture Install	138586

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	12	NumberOfContractorsGT100K
Federated Campaigns	1646256	FederatedCampaigns
Total Contributions	1646256	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Tuition & Fees	611710	12010290	12010290
Auxiliary Income	611600	4231046	4231046
Misc Activity Income	900099	948181	948181

Field	Value	IRS element (for citing)
Total Program Service Revenue	17189517	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	141104	TotalRevenueColumn
Related Or Exempt Function Income	141104	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	Loss on Sale of propert	Description
Total Revenue Column	-1327382	TotalRevenueColumn
Related Or Exempt Function Income	-1327382	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	-1327382	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	17649495	TotalRevenueColumn
Related Or Exempt Function Income	16003239	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	836301	Total
Program Services	339932	ProgramServices
Management And General	387069	ManagementAndGeneral
Fundraising	109300	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	8944006	Total
Program Services	8279972	ProgramServices
Management And General	585095	ManagementAndGeneral
Fundraising	78939	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	174487	Total
Program Services	130972	ProgramServices
Management And General	36456	ManagementAndGeneral
Fundraising	7059	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	1119227	Total
Program Services	998919	ProgramServices
Management And General	111251	ManagementAndGeneral
Fundraising	9057	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	639561	Total
Program Services	550790	ProgramServices
Management And General	74371	ManagementAndGeneral
Fundraising	14400	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	5810	Total
Program Services	2770	ProgramServices
Management And General	3040	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	47295	Total
Program Services	10000	ProgramServices
Management And General	37295	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	57295	Total
Management And General	57295	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	180598	Total
Program Services	90509	ProgramServices
Management And General	69519	ManagementAndGeneral
Fundraising	20570	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	620376	Total
Program Services	619801	ProgramServices
Fundraising	575	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	871336	Total
Program Services	829261	ProgramServices
Management And General	24744	ManagementAndGeneral
Fundraising	17331	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	488884	Total
Program Services	406970	ProgramServices
Management And General	61629	ManagementAndGeneral
Fundraising	20285	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1069096	Total
Program Services	987799	ProgramServices
Management And General	59346	ManagementAndGeneral
Fundraising	21951	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	327391	Total
Program Services	293230	ProgramServices
Management And General	17768	ManagementAndGeneral
Fundraising	16393	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	61582	Total
Program Services	43507	ProgramServices
Management And General	18075	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	553784	Total
Program Services	483370	ProgramServices
Management And General	56332	ManagementAndGeneral
Fundraising	14082	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	717973	Total
Program Services	632421	ProgramServices
Management And General	42022	ManagementAndGeneral
Fundraising	43530	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	164469	Total
Program Services	145449	ProgramServices
Management And General	15596	ManagementAndGeneral
Fundraising	3424	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Food Service	1243909	1243909
Contract Services	736462	604324	64539	67599
Printing	139951	93377	8199	38375
Equipment	129852	92799	36909	144

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	290695	Total
Program Services	218194	ProgramServices
Management And General	72501	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	19420340	Total
Program Services	17098275	ProgramServices
Management And General	1839051	ManagementAndGeneral
Fundraising	483014	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	9515	BOY
EOY	8124	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1462452	BOY
EOY	1683408	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	1082238	BOY
EOY	270773	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	1251694	BOY
EOY	1019878	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	114843	BOY
EOY	84050	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	38174188	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	14135489	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	26449885	BOY
EOY	24038699	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	5401641	BOY
EOY	6269800	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	69204	BOY
EOY	54456	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	20815	BOY
EOY	75000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	35862287	BOY
EOY	33504188	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	483938	BOY
EOY	586798	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	218900	BOY
EOY	203204	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	10108439	BOY
EOY	9465374	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	2923665	BOY
EOY	2605591	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	13734942	BOY
EOY	12860967	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	15878971	BOY
EOY	14106557	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	485029	BOY
EOY	746893	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5763345	BOY
EOY	5789771	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	22127345	BOY
EOY	20643221	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	35862287	BOY
EOY	33504188	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	-1770845	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	316542	ReconciliationUnrealizedInvest
Reconcilation Invest Expenses	-29821	ReconcilationInvestExpenses
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5565008	BeginningOfYearBalance
Contributions	26426	Contributions
Investment Earnings Or Losses	361163	InvestmentEarningsOrLosses
Grants Or Scholarships	143457	GrantsOrScholarships
End Of Year Balance	5809140	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5707917	BeginningOfYearBalance
Contributions	83396	Contributions
Investment Earnings Or Losses	-116388	InvestmentEarningsOrLosses
Grants Or Scholarships	109917	GrantsOrScholarships
End Of Year Balance	5565008	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	4996599	BeginningOfYearBalance
Contributions	39255	Contributions
Investment Earnings Or Losses	786868	InvestmentEarningsOrLosses
Grants Or Scholarships	92117	GrantsOrScholarships
End Of Year Balance	5730605	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	4607703	BeginningOfYearBalance
Contributions	58290	Contributions
Investment Earnings Or Losses	422723	InvestmentEarningsOrLosses
Grants Or Scholarships	92117	GrantsOrScholarships
End Of Year Balance	4996599	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	5547969	BeginningOfYearBalance
Contributions	34435	Contributions
Investment Earnings Or Losses	-841321	InvestmentEarningsOrLosses
Grants Or Scholarships	133380	GrantsOrScholarships
End Of Year Balance	4607703	EndOfYearBalance

Field	Value	IRS element (for citing)
Permanent Endowment EOY Balance	1.00000	PermanentEndowmentEOYBalance
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	3885062	InvestmentCostOrOtherBasis
Book Value	3885062	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	30071297	InvestmentCostOrOtherBasis
Depreciation	10274431	Depreciation
Book Value	19796866	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	4217829	InvestmentCostOrOtherBasis
Depreciation	3861058	Depreciation
Book Value	356771	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	24038699	TotalOfBookValueLandBuildings

Other Liabilities OtherLiabilities (6 entries)

DescriptionDescription	AmountAmount
Deposits	$79,300
Funds held in custody	$224,286
Pension liability payable	$15,677
Annuity liability payable	$348,909
Interest rate swap agreement	$722,381
Advances from federal governme	$1,215,038

Field	Value	IRS element (for citing)
Total Of Amounts	2605591	TotalOfAmounts
Tot Revenue Etc Audited Fincl Stmt	17649495	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	17649495	RevenueSubtotal
Total Revenue Per Form990	17649495	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	19420340	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	19420340	ExpensesSubtotal
Total Expenses Per Form990	19420340	TotalExpensesPerForm990

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	true	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	true	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	true	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	true	MaintRacialCompositionRecords
Maint Scholarships Records	true	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	true	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	true	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	false	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	false	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	false	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	false	DiscriminateRaceScholarships
Discriminate Race Educ Policies	false	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	false	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	false	DiscriminateRaceOtherActy
Government Financial Aid Received	false	GovernmentFinancialAidReceived
Government Financial Aid Revoked	false	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	true	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII

Field	Value	IRS element (for citing)
Identifier	E5	Identifier
Return Reference	Description of nondiscriminatory policy Question 3	ReturnReference
Explanation	It is placed in the Chattanooga paper annually.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	false	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	false	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII

Field	Value	IRS element (for citing)
Name Person	Stephen Livesay	NamePerson
Title	President	Title
Base Compensation Filing Org	141950	BaseCompensationFilingOrg
Bonus Filing Org	81968	BonusFilingOrg
Nontaxable Benefits Filing Org	34994	NontaxableBenefitsFilingOrg
Total Compensation Filing Org	258912	TotalCompensationFilingOrg

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
Stephen Livesay
President	20000	Payoff of loan by college	false
Tim Hostetler
VP of Operations	13000	Payoff of loan by college	false
John Haynes
Trustee	12000	Payoff of loan by college	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	Form 990 governing body review Part VI line 11	Return is sent by electronic copy to all trustees asking them for any changes that they see that might need to be made. I ask for their approval.
O02	Conflict of interest policy compliance Part VI line 12c	Trustees,officers, directors and key employees were required annually to sign a form regarding that no conflict of interestthat occurred.
O03	CEO executive director top management comp Part VI line 15a	Compensation committee of the trustee board makes the decision from information from the Coalition of Christian Colleges & Universities.
O04	Governing documents etc available to public Part VI line 19	990 form is listed on GuideStar9s website and the audited financials and conflict of interest policy are available to anyone who requests the financials or policy.