BRYAN COLLEGE: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BRYAN COLLEGE (EIN 62-0528217)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-02-14
- IRS object ID
- 201340459349300404
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2013-02-14T09:22:45-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | 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 for Finance | Title |
| Phone | 4237752041 | Phone |
| Date Signed | 2013-02-04 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Stephen Livesay | NameOfPrincipalOfficerPerson |
| Gross Receipts | 19769904 | 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 todays world | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 19 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 19 | NbrIndependentVotingMembers |
| Total Nbr Employees | 623 | TotalNbrEmployees |
| Total Nbr Volunteers | 5 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1448559 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2076663 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 18520293 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 17550552 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 127951 | InvestmentIncomePriorYear |
| Investment Income Current Year | 142689 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 20096803 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19769904 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10521578 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 11346482 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 627156 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 8598525 | OtherExpensePriorYear |
| Other Expenses Current Year | 8369319 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 19120103 | TotalExpensesPriorYear |
| Total Expenses Current Year | 19715801 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 976700 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 54103 | RevenuesLessExpensesCY |
| Total Assets BOY | 36313638 | TotalAssetsBOY |
| Total Assets EOY | 35862287 | TotalAssetsEOY |
| Total Liabilities BOY | 14240396 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 13734942 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 22073242 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 22127345 | NetAssetsOrFundBalancesEOY |
| Mission Description | To educate students to become servants of Christ to make a difference in todays world | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 17227503 | Expense |
| Revenue | 19769904 | Revenue |
| Description | See services page for a description of this program service | Description |
| Total Program Service Expense | 17227503 | 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 | false | 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 |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 89 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 623 | 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 | false | NonDeductibleContributions |
| 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 |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 19 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 19 | 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 | false | 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 | PO Box 7000 | AddressLine1 |
| City | Dayton | City |
| State | TN | State |
| ZIP Code | 37321 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (26 entries)
| TitleTitle | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer |
|---|---|---|---|---|---|---|
| Arliss Roaden | ||||||
| Trustee | X | 0 | 0 | 0 | ||
| Barry Whitney | ||||||
| Trustee | X | |||||
| Betty Ruth Seera | ||||||
| Trustee | X | |||||
| David Kinsey | ||||||
| Trustee | X | |||||
| David Spoede | ||||||
| Trustee | X | |||||
| Delana Bice | ||||||
| Trustee | X | |||||
| Gary Phillips | ||||||
| Trustee | X | |||||
| Howard Park | ||||||
| Trustee | X | |||||
| J Wayne Cropp | ||||||
| Trustee | X | |||||
| James Wolfe | ||||||
| Trustee | X | |||||
| Jeff Ryan | ||||||
| Trustee | X | |||||
| John Haynes | ||||||
| Trustee | X | |||||
| Jonathan Bennett | ||||||
| Trustee | X | |||||
| Lawrence Puckett | ||||||
| Trustee | X | |||||
| Mark Senter III | ||||||
| Trustee | X | |||||
| Mark Trail | ||||||
| Trustee | X | |||||
| Ralph Green | ||||||
| Trustee | X | |||||
| Ramon Perdue | ||||||
| Trustee | X | |||||
| Robert Coddington | ||||||
| Trustee | X | |||||
| Bradford Sample | ||||||
| VP - Academics | 108810 | 17830 | 40.00 | X | ||
| Matthew Benson | ||||||
| VP - Spiritual Formation | 81739 | 40.00 | X | |||
| Michael Sapienza | ||||||
| VP - Enrollment Management | 80250 | 15058 | 40.00 | X | ||
| Stephen Livesay | ||||||
| President | 257708 | 55298 | 40.00 | X | ||
| Tim Hostetler | ||||||
| VP - Operations | 72750 | 14071 | 40.00 | X | ||
| Vance Berger | ||||||
| VP - Finance | 101280 | 15972 | 40.00 | X | ||
| Winford Hudson | ||||||
| VP - Advancement | 112250 | 19273 | 40.00 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 814787 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 137502 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | 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 | 1317227 |
| The Learning House | |||||
| 427 South Fourth Street | Louisville | KY | 40202 | Online Education | 280650 |
| BCBS of TN | |||||
| PO Box 6539 | Carol Stream | IL | 60197 | Medical Insurance | 1094485 |
| TIAA-Cref | |||||
| PO Box 933326 | Atlanta | GA | 31193 | Retirement Plan | 238363 |
| AUL | |||||
| PO Box 368 | Indianapolis | IN | 46206 | Retirement Plan | 316163 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 13 | NumberOfContractorsGT100K |
| Federated Campaigns | 2076663 | FederatedCampaigns |
| Total Contributions | 2076663 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & Fees | 611710 | 13184282 | 13184282 |
| Auxiliary Income | 611600 | 4115618 | 4115618 |
| Misc Activity Income | 900099 | 250652 | 250652 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 17550552 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 142689 | TotalRevenueColumn |
| Related Or Exempt Function Income | 142689 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19769904 | TotalRevenueColumn |
| Related Or Exempt Function Income | 17693241 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 801861 | Total |
| Program Services | 330623 | ProgramServices |
| Management And General | 358988 | ManagementAndGeneral |
| Fundraising | 112250 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8456542 | Total |
| Program Services | 8083252 | ProgramServices |
| Management And General | 286159 | ManagementAndGeneral |
| Fundraising | 87131 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 368446 | Total |
| Program Services | 326220 | ProgramServices |
| Management And General | 32257 | ManagementAndGeneral |
| Fundraising | 9969 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1092664 | Total |
| Program Services | 992994 | ProgramServices |
| Management And General | 76139 | ManagementAndGeneral |
| Fundraising | 23531 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 626969 | Total |
| Program Services | 562362 | ProgramServices |
| Management And General | 49354 | ManagementAndGeneral |
| Fundraising | 15253 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12024 | Total |
| Management And General | 2362 | ManagementAndGeneral |
| Fundraising | 9662 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27000 | Total |
| Program Services | 10000 | ProgramServices |
| Management And General | 17000 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53054 | Total |
| Management And General | 53054 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 628644 | Total |
| Program Services | 626384 | ProgramServices |
| Management And General | 100 | ManagementAndGeneral |
| Fundraising | 2160 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 990925 | Total |
| Program Services | 949572 | ProgramServices |
| Management And General | 15610 | ManagementAndGeneral |
| Fundraising | 25743 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1134587 | Total |
| Program Services | 952356 | ProgramServices |
| Management And General | 153074 | ManagementAndGeneral |
| Fundraising | 29157 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 347759 | Total |
| Program Services | 291963 | ProgramServices |
| Management And General | 21697 | ManagementAndGeneral |
| Fundraising | 34099 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 70154 | Total |
| Program Services | 53522 | ProgramServices |
| Management And General | 14388 | ManagementAndGeneral |
| Fundraising | 2244 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 590548 | Total |
| Program Services | 515459 | ProgramServices |
| Management And General | 63075 | ManagementAndGeneral |
| Fundraising | 12014 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 761307 | Total |
| Program Services | 667262 | ProgramServices |
| Management And General | 42298 | ManagementAndGeneral |
| Fundraising | 51747 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 165234 | Total |
| Program Services | 147559 | ProgramServices |
| Management And General | 14232 | ManagementAndGeneral |
| Fundraising | 3443 | Fundraising |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Food Service | 1229074 | 1229074 | ||
| Contract Services | 651825 | 532371 | 38807 | 80647 |
| Printing | 184783 | 123179 | 412 | 61192 |
| Equipment | 153702 | 145167 | 4825 | 3710 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1368699 | Total |
| Program Services | 688184 | ProgramServices |
| Management And General | 617311 | ManagementAndGeneral |
| Fundraising | 63204 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19715801 | Total |
| Program Services | 17227503 | ProgramServices |
| Management And General | 1861142 | ManagementAndGeneral |
| Fundraising | 627156 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9386 | BOY |
| EOY | 9515 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2000744 | BOY |
| EOY | 1462452 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 711279 | BOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 1082238 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1456931 | BOY |
| EOY | 1251694 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 132211 | BOY |
| EOY | 114843 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 40043767 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 13593882 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26628346 | BOY |
| EOY | 26449885 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5214629 | BOY |
| EOY | 5401641 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 83952 | BOY |
| EOY | 69204 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 76160 | BOY |
| EOY | 20815 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36313638 | BOY |
| EOY | 35862287 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 492893 | BOY |
| EOY | 483938 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 199808 | BOY |
| EOY | 218900 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10994103 | BOY |
| EOY | 10108439 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2553592 | BOY |
| EOY | 2923665 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14240396 | BOY |
| EOY | 13734942 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15034473 | BOY |
| EOY | 15878971 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1358820 | BOY |
| EOY | 485029 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5679949 | BOY |
| EOY | 5763345 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22073242 | BOY |
| EOY | 22127345 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36313638 | BOY |
| EOY | 35862287 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 54103 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| 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 | 5707917 | BeginningOfYearBalance |
| Contributions | 83396 | Contributions |
| Investment Earnings Or Losses | -116388 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 109917 | GrantsOrScholarships |
| End Of Year Balance | 5565008 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| 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 |
| 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 | 5885062 | InvestmentCostOrOtherBasis |
| Book Value | 5885062 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 29972930 | InvestmentCostOrOtherBasis |
| Depreciation | 9745456 | Depreciation |
| Book Value | 20227474 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 4185775 | InvestmentCostOrOtherBasis |
| Depreciation | 3848426 | Depreciation |
| Book Value | 337349 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 26449885 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other | Description |
| Book Value | 20815 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 20815 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (6 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deposits | $91,000 |
| Funds held in custody | $220,479 |
| Pension liability payable | $14,770 |
| Annuity liability payable | $366,194 |
| Interest rate swap agreement | $1,035,425 |
| Advances from federal governme | $1,195,797 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2923665 | TotalOfAmounts |
| Total Revenue | 19769904 | TotalRevenue |
| Total Expenses | 19715801 | TotalExpenses |
| Excess Or Deficit For Year | 54103 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -189241 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -189241 | TotalAdjustments |
| Excess Or Deficit Per FS | -135138 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 19769904 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 19769904 | RevenueSubtotal |
| Total Revenue Per Form990 | 19769904 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 19715801 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 19715801 | ExpensesSubtotal |
| Total Expenses Per Form990 | 19715801 | 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 | 01 Description of nondiscriminatory policy Question 3 | Identifier |
| 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 |
| 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 |
| Base Compensation Filing Org | 180000 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 77708 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 55298 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 313006 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| Glenn Stophel | |||
| Former Trustee | 11043 | Attorney Fees | false |
| Stephen Livesay | |||
| President | 20000 | Loan to College | false |
| Tim Hostetler | |||
| VP of Operations | 13000 | Loan to College | false |
| John Haynes | |||
| Trustee | 12000 | Loan to College | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 01. Form 990 governing body review (Part VI, line 11) | Each trustee was sent an electronic copy of the 990 |
| 02. Conflict of interest policy compliance (Part VI, line 12c) | Trustees sign annual letter stating no conflict of interest |
| 03. Governing documents, etc, available to public (Part VI, line 19) | Audited statements available to the public upon request |