BRYAN COLLEGE: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- BRYAN COLLEGE (EIN 62-0528217)
- Tax period
- 2010-07-01 to 2011-06-30
- Filed
- 2012-03-30
- IRS object ID
- 201200909349300045
- Schema version
- 2010v3.4
- 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 | 2012-03-30T15:22:44-04:00 | Timestamp |
| Tax Period End Date | 2011-06-30 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-07-01 | 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 | 721 Bryan Drive | 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 | 2012-02-06 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Stephen Livesay | NameOfPrincipalOfficerPerson |
| Gross Receipts | 20096803 | 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 | 625 | TotalNbrEmployees |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3119212 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1448559 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 16118305 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 18520293 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 146617 | InvestmentIncomePriorYear |
| Investment Income Current Year | 127951 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 19384134 | TotalRevenuePriorYear |
| Total Revenue Current Year | 20096803 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9309359 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10521578 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 826610 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7326487 | OtherExpensePriorYear |
| Other Expenses Current Year | 8598525 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 16635846 | TotalExpensesPriorYear |
| Total Expenses Current Year | 19120103 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2748288 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 976700 | RevenuesLessExpensesCY |
| Total Assets BOY | 36095334 | TotalAssetsBOY |
| Total Assets EOY | 36313638 | TotalAssetsEOY |
| Total Liabilities BOY | 14998792 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 14240396 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 21096542 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 22073242 | 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 | 16365303 | Expense |
| Revenue | 20096803 | Revenue |
| Description | See SERVICES page for a description of this program service | Description |
| Total Program Service Expense | 16365303 | 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 | true | 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 | false | 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 | 85 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 625 | 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 |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| 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 | 721 Bryan Drive | AddressLine1 |
| City | Dayton | City |
| State | TN | State |
| ZIP Code | 37321 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (26 entries)
| Institutional TrusteeInstitutionalTrustee | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | TitleTitle | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer |
|---|---|---|---|---|---|---|
| Arliss Roaden | ||||||
| X | 0 | 0 | 0 | |||
| Barry Whitney | ||||||
| X | ||||||
| Betty Ruth Seera | ||||||
| X | ||||||
| David Spoede | ||||||
| X | ||||||
| David W Kinsey | ||||||
| X | ||||||
| Delana Bice | ||||||
| X | ||||||
| Glenn Stophel | ||||||
| X | ||||||
| Howard Park | ||||||
| X | ||||||
| J Wayne Cropp | ||||||
| X | ||||||
| James Wolfe | ||||||
| X | ||||||
| Jeff Ryan | ||||||
| X | ||||||
| John Haynes | ||||||
| X | ||||||
| Jonathan Bennett | ||||||
| X | ||||||
| Lawrence Puckett | ||||||
| X | ||||||
| Mark Senter III | ||||||
| X | ||||||
| Mark Trail | ||||||
| X | ||||||
| Ralph Green | ||||||
| X | ||||||
| Robert Coddington | ||||||
| X | ||||||
| T Ramon Perdue | ||||||
| X | ||||||
| Bradford Sample | ||||||
| 116480 | 0 | 18578 | VP - Academics | 40.00 | X | |
| Matthew Benson | ||||||
| 65450 | 0 | 12967 | VP - Spiritual Formation | 40.00 | X | |
| Michael Sapienza | ||||||
| 80000 | 0 | 14848 | VP - Enrollment Management | 40.00 | X | |
| Stephen Livesay | ||||||
| 227875 | 0 | 51364 | President | 40.00 | X | |
| Tim Hostetler | ||||||
| 71000 | 0 | 13761 | VP - Operations | 40.00 | X | |
| Vance Berger | ||||||
| 90830 | 0 | 25730 | VP - Finance | 40.00 | X | |
| Winford Hudson | ||||||
| 110543 | 0 | 18091 | VP - Advancement | 40.00 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 762178 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 155339 | 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 |
|---|---|---|---|---|---|
| Dillard Construction | |||||
| 2631 Rhea County Hwy | Dayton | TN | 37321 | Construction | 722192 |
| BCBS of TN | |||||
| PO Box 6539 | Carol Stream | IL | 60197 | Medical Insurance | 434662 |
| Pioneer College Caterers | |||||
| 2684 Sheepneck Road | Culleoka | TN | 38451 | Catering | 1230951 |
| Rogers Group | |||||
| PO Box 102798 | Atlanta | GA | 30368 | Construction | 236350 |
| TIAA-CREF | |||||
| PO Box 933326 | Atlanta | GA | 31193 | Retirement Plan | 242673 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 17 | NumberOfContractorsGT100K |
| Federated Campaigns | 1448559 | FederatedCampaigns |
| Total Contributions | 1448559 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & Fees | 611710 | 12856317 | 12856317 |
| Auxiliary Income | 611600 | 3902169 | 3902169 |
| Misc Activity Income | 900099 | 1761807 | 1761807 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 18520293 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 127951 | TotalRevenueColumn |
| Related Or Exempt Function Income | 127951 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 20096803 | TotalRevenueColumn |
| Related Or Exempt Function Income | 18648244 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 762178 | Total |
| Program Services | 332930 | ProgramServices |
| Management And General | 318705 | ManagementAndGeneral |
| Fundraising | 110543 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7873145 | Total |
| Program Services | 7444211 | ProgramServices |
| Management And General | 270794 | ManagementAndGeneral |
| Fundraising | 158140 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 335692 | Total |
| Program Services | 263464 | ProgramServices |
| Management And General | 58794 | ManagementAndGeneral |
| Fundraising | 13434 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 968591 | Total |
| Program Services | 774970 | ProgramServices |
| Management And General | 169096 | ManagementAndGeneral |
| Fundraising | 24525 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 581972 | Total |
| Program Services | 446091 | ProgramServices |
| Management And General | 115327 | ManagementAndGeneral |
| Fundraising | 20554 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4326 | Total |
| Management And General | 4326 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29490 | Total |
| Program Services | 10000 | ProgramServices |
| Management And General | 19490 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 48052 | Total |
| Management And General | 48052 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 567517 | Total |
| Program Services | 559869 | ProgramServices |
| Management And General | 135 | ManagementAndGeneral |
| Fundraising | 7513 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 961573 | Total |
| Program Services | 896417 | ProgramServices |
| Management And General | 44411 | ManagementAndGeneral |
| Fundraising | 20745 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 798889 | Total |
| Program Services | 610488 | ProgramServices |
| Management And General | 158257 | ManagementAndGeneral |
| Fundraising | 30144 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 358464 | Total |
| Program Services | 302866 | ProgramServices |
| Management And General | 19878 | ManagementAndGeneral |
| Fundraising | 35720 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86526 | Total |
| Program Services | 77142 | ProgramServices |
| Management And General | 1621 | ManagementAndGeneral |
| Fundraising | 7763 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 635245 | Total |
| Program Services | 553379 | ProgramServices |
| Management And General | 68768 | ManagementAndGeneral |
| Fundraising | 13098 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 771525 | Total |
| Program Services | 667527 | ProgramServices |
| Management And General | 40993 | ManagementAndGeneral |
| Fundraising | 63005 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 162626 | Total |
| Program Services | 155142 | ProgramServices |
| Management And General | 2923 | ManagementAndGeneral |
| Fundraising | 4561 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Food Service | 1194190 | 1194190 | ||
| Contract Services | 667232 | 352269 | 44993 | 269970 |
| Textbooks | 323129 | 323129 | ||
| Bookstore Cost of Sales | 187204 | 187204 | ||
| Printing | 179719 | 119960 | 15661 | 44098 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1622818 | Total |
| Program Services | 1094055 | ProgramServices |
| Management And General | 525966 | ManagementAndGeneral |
| Fundraising | 2797 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19120103 | Total |
| Program Services | 16365303 | ProgramServices |
| Management And General | 1928190 | ManagementAndGeneral |
| Fundraising | 826610 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9688 | BOY |
| EOY | 9386 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2891244 | BOY |
| EOY | 2000744 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 719499 | BOY |
| EOY | 711279 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1668845 | BOY |
| EOY | 1456931 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 218220 | BOY |
| EOY | 132211 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 39461704 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 12833358 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25574497 | BOY |
| EOY | 26628346 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4836174 | BOY |
| EOY | 5214629 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 83952 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 177167 | BOY |
| EOY | 76160 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36095334 | BOY |
| EOY | 36313638 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 655005 | BOY |
| EOY | 492893 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 179190 | BOY |
| EOY | 199808 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11558418 | BOY |
| EOY | 10994103 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2606179 | BOY |
| EOY | 2553592 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14998792 | BOY |
| EOY | 14240396 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14352108 | BOY |
| EOY | 15034473 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1103740 | BOY |
| EOY | 1358820 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5640694 | BOY |
| EOY | 5679949 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21096542 | BOY |
| EOY | 22073242 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36095334 | BOY |
| EOY | 36313638 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 976700 | 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 | 4996599 | BeginningOfYearBalance |
| Contributions | 39255 | Contributions |
| Investment Earnings Or Losses | 786868 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 114805 | GrantsOrScholarships |
| End Of Year Balance | 5707917 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| 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 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 5777770 | InvestmentCostOrOtherBasis |
| Book Value | 5777770 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 29615457 | InvestmentCostOrOtherBasis |
| Depreciation | 9171540 | Depreciation |
| Book Value | 20443917 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 4068477 | InvestmentCostOrOtherBasis |
| Depreciation | 3661818 | Depreciation |
| Book Value | 406659 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 26628346 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (2 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| CSV - Life Insurance | 55345 |
| Other | 20815 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 76160 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (6 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deposits | $82,124 |
| Funds held in custody | $174,564 |
| Pension liability payable | $15,501 |
| Annuity liability payable | $428,406 |
| Interest rate swap agreements | $690,370 |
| Advances from federal governme | $1,162,627 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2553592 | TotalOfAmounts |
| Total Revenue | 20096803 | TotalRevenue |
| Total Expenses | 19120103 | TotalExpenses |
| Excess Or Deficit For Year | 976700 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 812073 | NetUnrealizedGLOnInvestments |
| Total Adjustments | 812073 | TotalAdjustments |
| Excess Or Deficit Per FS | 1788773 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 20096803 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 20096803 | RevenueSubtotal |
| Total Revenue Per Form990 | 20096803 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 19120103 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 19120103 | ExpensesSubtotal |
| Total Expenses Per Form990 | 19120103 | 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 | 227875 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | 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 | 51364 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 279239 | 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
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Glenn Stophel | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | Trustee | Relationship |
| Amount Of Transaction | 4326 | AmountOfTransaction |
| Description Of Transaction | Attorney Fees | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
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 are available to the public |