2023-04-19T12:50:48-05:00 2022-06-30 620963442 FOUTS & MORGAN CPAS 1715 AARON BRENNER DR STE 700 MEMPHIS TN 381201471 990 2021-07-01 620894165 BRIARCREST CHRISTIAN SCHOOL SYSTEMS INC BRIA 9017654642 76 S HOUSTON LEVEE EADS TN 38028 J MARK MERRILL VICE PRESIDENT OF BUSINESS AFFAIRS 9017654642 2023-03-29 1 J MARK MERRILL 999009999 GARY D PURDY CPA P00481587 9017612110 2023-02-22 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z J MARK MERRILL 76 S HOUSTON LEVEE EADS TN 38028 27077893 0 X WWW.BRIARCREST.COM X 1973 TN PROVIDING EDUCATION 17 15 373 878 0 0 1007234 1985303 21213759 24277763 359916 -135880 372068 776438 22952977 26903624 0 0 0 0 11631771 12497656 0 0 346990 9635526 11738108 21267297 24235764 1685680 2667860 74435341 78736956 43502912 45136667 30932429 33600289 X TO CHALLENGE AND INSPIRE COLLEGE-BOUND STUDENTS TO KNOW AND HONOR JESUS CHRIST, SEEK GOD'S TRUTH AND WISDOM IN ALL DISCIPLINES, PURSUE EXCELLENCE AND INTEGRITY IN THEIR ACADEMIC, CREATIVE, AND ATHLETIC ENDEAVORS SO THAT THEY MIGHT GROW IN WISDOM AND STATURE AND IN FAVOR WITH GOD AND MEN. 0 0 12799599 24300285 APPROXIMATELY 116 TEACHERS TAUGHT APPROXIMATELY 1,535 STUDENTS DURING THE SCHOOL TERM. THE ITEMS SHOWN AS PROGRAM SERVICE EXPENSES FURTHERED THE STUDENTS' EDUCATION THROUGH STUDENT ACTIVITIES AND SERVICES. 12799599 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 55 0 1 373 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 15 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 X PATRICIA L WHITLEY 9017654642 76 S HOUSTON LEVEE EADS TN 38028 JAMIE AUGUSTINE CHAIRMAN 0.80 X X 0 0 0 DR ROGER MCGEE TRUSTEE 0.80 X 0 0 0 ADAM BALDRIDGE TRUSTEE 0.80 X 0 0 0 RAWLEIGH MARTIN TRUSTEE 0.80 X 0 0 0 JACK DEWALD TREASURER 0.80 X X 0 0 0 STEVE SIMPSON TRUSTEE 0.80 X 0 0 0 DR ALISON POMYKALA VICE-CHAIRMAN 0.80 X X 0 0 0 JASON LITTLE TRUSTEE 0.80 X 0 0 0 JOHN ABINGTON TRUSTEE 0.80 X 0 0 0 JOSH DAVIS TRUSTEE 0.80 X 0 0 0 HEATHER STOREY TRUSTEE 0.80 X 0 0 0 ELISABETH HOGUE SECRETARY 0.80 X X 0 0 0 MARK MERRILL VICE PRESIDENT 37.50 X 152045 0 7334 CARON SWATLEY PRESIDENT 37.50 X X 366337 0 14500 KATHY HAMMOND TRUSTEE 0.80 X 0 0 0 DR ANDY PIERCE TRUSTEE 0.80 X 0 0 0 BEN COLLINS TRUSTEE 0.80 X 0 0 0 JD FRIZZELL DIRECTOR OF FINE ARTS 37.50 X 172955 0 8129 ERIC SULLIVAN HIGH SCHOOL PRINCIPAL 37.50 X 145512 0 7257 BRIAN STEWART HIGH SCHOOL DEAN OF STUDEN 37.50 X 124690 0 6108 PATRICIA WHITLEY DIRECTOR OF BUSINESS AFFAI 37.50 X 178247 0 8989 JASON ELLIS DIRECTOR OF STUDENT MINISTRY 37.50 X 118176 0 5466 1257962 0 57783 12 0 1 0 JANIALL LLC 10232 HERONS POINTE LAKELAND TN 38002 JANITORIAL CLEANING 507367 MEMPHIS LIGHT GAS & WATER PO BOX 388 MEMPHIS TX 38145 UTILITIES 443261 AWG DEWAR INC 4 BATTERYMARCH PARK STE 320 QUINCY MA 021697468 INSURANCE 275948 SOEFKER SERVICES 1568 PANAMA ST MEMPHIS TN 381081919 HVAC REPAIRS 194034 BLACKBAUD INC PO BOX 84 BOSTON MA 022844821 COMPUTER SOFTWARE 175188 8 1985303 1985303 STUDENT TUITION/FEES 611600 20460193 20460193 STUDENT ACTIVITIES 611600 1527110 1527110 STUDENT COURSE FEES 611600 839780 839780 FOOD SERVICES 611600 778171 778171 STUDENT SUPPORT SERVICES 611600 672509 672509 24277763 -349607 -349607 247277 33550 213727 213727 213727 545028 140719 404309 404309 ACCOUNTS RECEIVABLE CHARGES 900099 253073 253073 MISCELLANEOUS 900099 119056 119056 372129 26903624 24300285 0 618036 11225636 8650900 2349527 225209 496513 496513 775507 618299 157208 47967 47967 26300 26300 239338 239338 579220 579220 1010281 1010281 2457379 2457379 1750091 1750091 STUDENT ACTIVITIES 3530400 3530400 BUILDING & EQUIPMENT RE 1177470 1177470 OFFICE SUPPLIES & EXPEN 374263 374263 GENERAL INSTITUTIONAL E 252371 252371 293028 171247 121781 24235764 12799599 11089175 346990 19590182 21522839 10263936 11607566 148378 197625 148770 257123 74819031 31925562 43214680 42893469 1049902 2090684 19493 167650 74435341 78736956 1441066 1474230 20625696 22947558 21174561 20477884 261589 236995 43502912 45136667 X 29606131 31128018 1326298 2472271 30932429 33600289 74435341 78736956 2667860 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 719701 719701 719701 719701 719701 719701 719701 719701 719701 719701 0 0 3174483 3174483 55334342 31925562 23408780 16310206 16310206 42893469 DEFERRED INTEREST 236995 236995 X 26903624 0 26903624 0 26903624 24235764 0 24235764 0 24235764 PART X, LINE 2: THE SCHOOL ACCOUNTS FOR UNCERTAIN TAX POSITIONS BASED ON ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10. ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED AS OPERATING EXPENSES IN THE COMPANY'S FINANCIAL STATEMENTS. THE SCHOOL HAS FILED RETURNS WITH THE INTERNAL REVENUE SERVICE AND CONSIDERS THIS TO BE ITS MAJOR TAX JURISDICTION. CURRENTLY, THE PAST THREE TAX YEARS ARE OPEN AND SUBJECT TO EXAMINATION. HOWEVER, THE SCHOOL IS NOT CURRENTLY UNDER AUDIT NOR HAS THE SCHOOL BEEN CONTACTED BY THIS JURISDICTION. BASED ON THE EVALUATION OF THE SCHOOL'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED JUNE 30, 2022 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL ADVERTISES ITS NONDISCRIMINATORY POLICY ON THE SCHOOL WEBSITE, AS WELL AS THROUGH PRINT ADVERTISING AND BROCHURES X X X X X 0 JF SMITH CO PO BOX 1197 AUBURN AL 36830 FUNDRAISING EVENT TO RAISE FUNDS FOR CAP CAMPAIGN. 0 398165 82725 315440 BOOSTERTHON 5300 TRIANGLE PARKWAY NORCROSS GA 30092 FUNDRAISING EVENT TO RAISE FUNDS FOR CAP CAMPAIGN. 1 146863 52871 93992 545028 135596 409432 FUNDRAISING 398165 398165 87848 FUNRAISING 146863 146863 52871 545028 545028 140719 140719 404309 SCHEDULE G, PART I, LINE 2B, COLUMN (V) JF SMITH CO ASSISTED THE ORGANIZATION WITH THEIR CAPITAL CAMPAIGN FUNDRAISING. BOOSTERTHON ASSISTED THE ORGANIZATION WITH ELEMENTARY STUDENT PARTICIPATION IN EARNINGS DONATIONS FOR RUNNING LAPS. X 0 1 X X X 0 0 0 0 0 0 0 0 0 CARON SWATLEY PRESIDENT 366337 0 0 0 0 0 14500 0 0 0 380837 0 0 0 PATRICIA WHITLEY DIRECTOR OF BUSINESS AFFAI 178247 0 0 0 0 0 8989 0 0 0 187236 0 0 0 JD FRIZZELL DIRECTOR OF FINE ARTS 172955 0 0 0 0 0 8129 0 0 0 181084 0 0 0 MARK MERRILL VICE PRESIDENT 152045 0 0 0 0 0 7334 0 0 0 159379 0 0 0 ERIC SULLIVAN HIGH SCHOOL PRINCIPAL 145512 0 0 0 0 0 7257 0 0 0 152769 0 0 0 PART I, LINE 1A SCHOOL PAYS FOR PART OF VICE-PRESIDENT OF BUSINESS AFFAIRS'S CLUB DUES. A THE HEALTH EDUCATIONAL AND HOUSING FACILITY BOARD OF THE CITY OF SHELBY TN 521283414 821697ZM4 2009-08-19 26550000 FINANCING THE CONSTRUCTION OF THE ELEMENTARY, MIDDLE, AND OTHER SCHOOL BLDGS 0 0 0 A 5900000 26550000 180439 26550000 2008 0 0 1 1 A 0 0 0 0 0 0 0 A 0 0 0 0 1 0 0 0 0 A 0 FORM 990, PART VI, SECTION B, LINE 11B THE CURRENT PRESIDENT AND BOARD OF TRUSTEES REVIEW THE FORM 990 PRIOR TO ITS FILING ON THE DUE DATE. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XII THERE HAS BEEN NO CHANGES IN THE OVERSIGHT RESPONSIBILITIES OVER THE AUDIT.