BRYAN COLLEGE: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- BRYAN COLLEGE (EIN 62-0528217)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-02-15
- IRS object ID
- 201130469349301853
- Schema version
- 2009v1.2
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule E
- Schedule J
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-02-15T14:52:06-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | 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 | 2011-02-08 | DateSigned |
| Authorize Third Party | false | AuthorizeThirdParty |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | 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 |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 721 Bryan Drive | AddressLine1 |
| City | Dayton | City |
| State | TN | State |
| ZIP Code | 37321 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 19384134 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| 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 | 17 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 17 | NbrIndependentVotingMembers |
| Total Nbr Employees | 570 | TotalNbrEmployees |
| Total Nbr Volunteers | 10 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1182773 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 3119212 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 13392574 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 16118305 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 155795 | InvestmentIncomePriorYear |
| Investment Income Current Year | 146617 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 14731142 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19384134 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 8621445 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9309359 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 641722 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 7018954 | OtherExpensePriorYear |
| Other Expenses Current Year | 7326487 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15640399 | TotalExpensesPriorYear |
| Total Expenses Current Year | 16635846 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -909257 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2748288 | RevenuesLessExpensesCY |
| Total Assets BOY | 31542103 | TotalAssetsBOY |
| Total Assets EOY | 36095334 | TotalAssetsEOY |
| Total Liabilities BOY | 13193849 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 14998792 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 18348254 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 21096542 | 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 | 14434835 | Expense |
| Grants | 4071404 | Grants |
| Revenue | 16264922 | Revenue |
| Description | Increased MBA program to 3 cohorts Expanded distance learning to 9 courses Curriculum modifications Theater Major Biblical Languages MinorGIAL Linguistics and Oxford Study AbroadSummit Programs and Computer Science Secondary Licensure Expanded College sponsored international studies missions and internship opportunities Employed a Director of Special Projects to enhance oversight of College website and digital signage Employed a Media Specialist to manage consistent style and message with all College publications Focused efforts to improve bimonthly BCCTP publication Refined the influence and effectiveness of the Bryan Center for Critical Thought and Practice restructured the administrative model and relationship to Center af filiates Continued promotion of college relationships with national think tanks and action groups through the BCCTP Reorganized Division of Humanities into Humanities Literature and Language Divisions | Description |
| Total Program Service Expense | 14434835 | 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 |
| Balance Sheet Amounts Reported | true | BalanceSheetAmountsReported |
| 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 | true | 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 | 56 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 570 | 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 |
| Nbr Voting Governing Body Members | 17 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 17 | 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 (29 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Institutional TrusteeInstitutionalTrustee | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Stephen Livesay | |||||||
| President | 40.00 | X | 148750 | 0 | 22659 | ||
| Bradford Sample | |||||||
| VP - Academics | 40.00 | X | 95000 | 15689 | |||
| Tim Hostetler | |||||||
| VP - Operations | 40.00 | X | 65804 | 12419 | |||
| Peter Held | |||||||
| VP - Student Services | 40.00 | X | 66926 | 10286 | |||
| Vance Berger | |||||||
| VP - Finance | 40.00 | X | 80830 | 12993 | |||
| Michael Sapienza | |||||||
| VP - Enrollment Management | 40.00 | X | 70000 | 12955 | |||
| Blake Hudson | |||||||
| VP - Advancement | 40.00 | X | 100000 | 17199 | |||
| Jonathan Bennett | |||||||
| Trustee | X | ||||||
| Delana Bice | |||||||
| Trustee | X | ||||||
| Gerald Cline | |||||||
| Trustee | X | ||||||
| J Wayne Cropp | |||||||
| Trustee | X | ||||||
| Ralph Green | |||||||
| Trustee | X | ||||||
| John Haynes | |||||||
| Trustee | X | ||||||
| Howard Park | |||||||
| Trustee | X | ||||||
| T Ramon Perdue | |||||||
| Trustee | X | ||||||
| Lawrence Puckett | |||||||
| Trustee | X | ||||||
| Arliss Roaden | |||||||
| Trustee | X | ||||||
| Jeff Ryan | |||||||
| Trustee | X | ||||||
| Betty Ruth Seera | |||||||
| Trustee | X | ||||||
| Mark Senter III | |||||||
| Trustee | X | ||||||
| David Spoede | |||||||
| Trustee | X | ||||||
| Barry Whitney | |||||||
| Trustee | X | ||||||
| James Wolfe | |||||||
| Trustee | X | ||||||
| Glenn Stophel | |||||||
| Trustee | X | ||||||
| Jarrod Gatlin | |||||||
| 40.00 | 77040 | 9950 | X | ||||
| Robert Andrews | |||||||
| 40.00 | 69105 | 5722 | X | ||||
| Dennis Miller | |||||||
| 40.00 | 65634 | 9379 | X | ||||
| Phil Lestmann | |||||||
| 40.00 | 65460 | 6749 | X | ||||
| Doug Schott | |||||||
| 40.00 | 65148 | 3365 | X | ||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 969697 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 139365 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | 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 | |||||
| 303 Glenrose Ave | Nashville | TN | 37210 | Food Service | 991654 |
| TIAA-CREF | |||||
| PO Box 933326 | Atlanta | GA | 31193 | Pension Plan | 216813 |
| Tallan Holdings | |||||
| PO Box 11549 | Chattanooga | TN | 37401 | Rent | 113654 |
| Zurich North America | |||||
| 8712 Innovation Way | Chicago | IL | 60682 | Insurance | 151868 |
| Dillard Construction | |||||
| 2631 Rhea County Highway | Dayton | TN | 37321 | Construction | 1139315 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 12 | NumberOfContractorsGT100K |
| Federated Campaigns | 3119212 | FederatedCampaigns |
| Noncash Contributions | 2000000 | NoncashContributions |
| Total Contributions | 3119212 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition & Fees | 611710 | 11757662 | 11757662 |
| Auxiliary Income | 611600 | 3675196 | 3675196 |
| Misc Activity Income | 900099 | 685447 | 685447 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 16118305 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 146617 | TotalRevenueColumn |
| Related Or Exempt Function Income | 146617 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19384134 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16264922 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 627310 | Total |
| Program Services | 297730 | ProgramServices |
| Management And General | 229580 | ManagementAndGeneral |
| Fundraising | 100000 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6956846 | Total |
| Program Services | 6495088 | ProgramServices |
| Management And General | 301700 | ManagementAndGeneral |
| Fundraising | 160058 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 268580 | Total |
| Program Services | 235474 | ProgramServices |
| Management And General | 19665 | ManagementAndGeneral |
| Fundraising | 13441 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 935204 | Total |
| Program Services | 878770 | ProgramServices |
| Management And General | 23760 | ManagementAndGeneral |
| Fundraising | 32674 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 521419 | Total |
| Program Services | 455680 | ProgramServices |
| Management And General | 40643 | ManagementAndGeneral |
| Fundraising | 25096 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7987 | Total |
| Program Services | 7390 | ProgramServices |
| Management And General | 597 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47200 | Total |
| Program Services | 10000 | ProgramServices |
| Management And General | 37200 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 414750 | Total |
| Program Services | 412507 | ProgramServices |
| Fundraising | 2243 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1115430 | Total |
| Program Services | 1061984 | ProgramServices |
| Management And General | 31156 | ManagementAndGeneral |
| Fundraising | 22290 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 737034 | Total |
| Program Services | 621576 | ProgramServices |
| Management And General | 57342 | ManagementAndGeneral |
| Fundraising | 58116 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 301835 | Total |
| Program Services | 244822 | ProgramServices |
| Management And General | 23082 | ManagementAndGeneral |
| Fundraising | 33931 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73101 | Total |
| Program Services | 58143 | ProgramServices |
| Management And General | 11351 | ManagementAndGeneral |
| Fundraising | 3607 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 589378 | Total |
| Program Services | 508428 | ProgramServices |
| Management And General | 67459 | ManagementAndGeneral |
| Fundraising | 13491 | Fundraising |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 763622 | Total |
| Program Services | 661043 | ProgramServices |
| Management And General | 42366 | ManagementAndGeneral |
| Fundraising | 60213 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 192188 | Total |
| Program Services | 166371 | ProgramServices |
| Management And General | 10663 | ManagementAndGeneral |
| Fundraising | 15154 | Fundraising |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| Food Service | 994971 | 994971 | ||
| Contract Services | 310497 | 193626 | 83520 | 33351 |
| Textbooks | 260109 | 260109 | ||
| Printing | 126062 | 55133 | 9260 | 61669 |
| Telephone | 138719 | 130287 | 2044 | 6388 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1253604 | Total |
| Program Services | 685703 | ProgramServices |
| Management And General | 567901 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16635846 | Total |
| Program Services | 14434835 | ProgramServices |
| Management And General | 1559289 | ManagementAndGeneral |
| Fundraising | 641722 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8770 | BOY |
| EOY | 9688 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2859550 | BOY |
| EOY | 2891244 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 237964 | BOY |
| EOY | 719499 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1890426 | BOY |
| EOY | 1668845 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 286335 | BOY |
| EOY | 218220 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 37636329 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 12061832 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22075708 | BOY |
| EOY | 25574497 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4031994 | BOY |
| EOY | 4836174 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 151356 | BOY |
| EOY | 177167 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31542103 | BOY |
| EOY | 36095334 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 435072 | BOY |
| EOY | 655005 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 272754 | BOY |
| EOY | 179190 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10096086 | BOY |
| EOY | 11558418 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2389937 | BOY |
| EOY | 2606179 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13193849 | BOY |
| EOY | 14998792 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10991198 | BOY |
| EOY | 14352108 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1774652 | BOY |
| EOY | 1103740 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5582404 | BOY |
| EOY | 5640694 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18348254 | BOY |
| EOY | 21096542 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 31542103 | BOY |
| EOY | 36095334 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 C IRS990ScheduleC
Schedule D IRS990ScheduleD
Current Year CurrentYear
| 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 Minus1 Year CurrentYearMinus1Year
| 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 | true | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 4435777 | InvestmentCostOrOtherBasis |
| Book Value | 4435777 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 29336602 | InvestmentCostOrOtherBasis |
| Depreciation | 8615333 | Depreciation |
| Book Value | 20721269 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 3863950 | InvestmentCostOrOtherBasis |
| Depreciation | 3446499 | Depreciation |
| Book Value | 417451 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 25574497 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Life Insurance - CSV | 57651 |
| Intangible Assets | 98701 |
| Other Assets | 20815 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 177167 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (6 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Deposits | $93,325 |
| Funds Held in Custody | $160,626 |
| Pension Liability Payable | $16,486 |
| Annuity Liability Payable | $407,290 |
| Interest Rate Swap Agreement | $781,624 |
| Advances From Federal Govt | $1,146,828 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 2606179 | TotalOfAmounts |
| Total Revenue | 19384134 | TotalRevenue |
| Total Expenses | 16635846 | TotalExpenses |
| Excess Or Deficit For Year | 2748288 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 2748288 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 19384134 | TotRevenueEtcAuditedFinclStmt |
| Revenue Subtotal | 19384134 | RevenueSubtotal |
| Total Revenue Per Form990 | 19384134 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 16635846 | TotExpensesEtcAuditedFinclStmt |
| Expenses Subtotal | 16635846 | ExpensesSubtotal |
| Total Expenses Per Form990 | 16635846 | 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 |
| Pub Via Broadcast Media Expln | It is placed in the Chattanooga paper annually | PubViaBroadcastMediaExpln |
| 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 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| 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 | 148750 | BaseCompensationFilingOrg |
| Nontaxable Benefits Filing Org | 22659 | NontaxableBenefitsFilingOrg |
| Total Compensation Filing Org | 171409 | TotalCompensationFilingOrg |
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 | 7987 | AmountOfTransaction |
| Description Of Transaction | Attorney Fees | DescriptionOfTransaction |
| Sharing Of Revenues | false | SharingOfRevenues |
Schedule M IRS990ScheduleM
Real Estate Residential RealEstateResidential
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Noncash Contribs Rptd F990 | 67088 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Sale of House | MethodOfDeterminingRevenues |
Real Estate Other RealEstateOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 1 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 2000000 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Appraisal | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGifts |
| Third Parties Used | true | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| 01. Form 990 governing body review (Part VI, line 11) | No documents available to the public |
| 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 |