2012-05-10T16:26:46-05:00 2011-06-30 FOUTS & MORGAN CPAS 1715 AARON BRENNER DRIVE SUITE 700 MEMPHIS TN 381201471 990 2010-07-01 620894165 BRIARCREST CHRISTIAN SCHOOL SYSTEMS INC BRIA 9017654642 6000 BRIARCREST MEMPHIS TN 38120 J MARK MERRILL 9017654642 2012-05-08 1 RANDAL L GREGORY 9017612110 2012-05-08 2010 2016-02-24 21:20:13Z J MARK MERRILL 6000 BRIARCREST AVENUE MEMPHIS TN 38120 18472332 0 X WWW.BRIARCREST.COM X 1973 TN PROVIDING EDUCATION 16 15 369 0 0 0 1058364 1213268 15538502 16510049 75632 153156 567202 593279 17239700 18469752 0 0 0 0 8692180 9634671 0 0 373590 8536546 8819043 17228726 18453714 10974 16038 53089843 53594314 36480407 36968840 16609436 16625474 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 GROWN IN WISDOM AND STATURE AND IN FAVOR WITH GOD AND MEN. 0 0 17256484 APPROXIMATELY 121 TEACHERS TAUGHT APPROXIMATELY 1,597 STUDENTS DURING THE SCHOOL TERM. THE ITEMS SHOWN AS PROGRAM SERVICE EXPENSES FURTHERED THE STUDENTS' EDUCATION THROUGH STUDENT ACTIVITIES AND SERVICES. 9711390 9711390 1 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 80 0 369 1 0 0 0 0 0 0 0 0 0 0 X 16 15 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X BRIARCREST CHRISTIAN SCHOOL 9017654642 6000 BRIARCREST AVENUE MEMPHIS TN 38120 MARK MERRILL 37.50 X X X 222300 0 0 STEVE AUSTELL 0.80 X 0 0 0 DAVID LATHAM 0.80 X 0 0 0 DR CLAIR COX 0.80 X 0 0 0 JOSH DAVIS 0.80 X 0 0 0 REG GERMANY 0.80 X X 0 0 0 JEFF ACUFF 0.80 X 0 0 0 HARRIET GOSHORN 0.80 X 0 0 0 DR CHARLYN WILSON 0.80 X 0 0 0 MARSHALL WITT 0.80 X 0 0 0 BILLY PERRY 0.80 X X 0 0 0 CURTIS POOLE 0.80 X 0 0 0 MARY LYNNE ROTE 0.80 X X 0 0 0 JOE ROWELL 0.80 X X 0 0 0 DON TADDIA 0.80 X 0 0 0 PORTER ROBINSON 0.80 X 0 0 0 STEVE SIMPSON 37.50 X 135125 0 22725 357425 0 22725 2 0 1 0 BLUE CROSS BLUE SHIELD PO BOX 6539 CAROL STREAM IL 60197 MEDICAL, DENTAL INSURANCE 1182731 MEMPHIS LIGHT GAS & WATER PO BOX 388 MEMPHIS TN 38145 UTILITIES 650449 ABM JANITORIAL SERVICES PO BOX 934418 ATLANTA GA 31193 JANITORIAL CLEANING 575616 TENNESSEE BOOK COMPANY PO BOX 277351 ATLANTA GA 30374 TEXTBOOKS 216799 DELL MARKETING PO BOX 534118 ATLANTA GA 30353 COMPUTERS 143294 8 1213268 1213268 STUDENT TUITION/FEES 611600 14872457 14872457 STUDENT ACTIVITIES 611600 1042690 1042690 STUDENT SUPPORT SVCS 611600 531697 531697 FOOD SERVICES 611600 63205 63205 16510049 147185 147185 8551 2580 5971 5971 5971 MISCELLANEOUS 900099 406164 406164 ACCOUNTS REC. CHARGES 900099 187115 187115 593279 18469752 17256484 0 0 222300 222300 8453397 6840769 1612628 298113 242302 55811 21458 21458 639403 518839 120564 44964 44964 153229 153229 650450 650450 1294845 1294845 1484592 1484592 STUDENT ACTIVITIES 1414691 1414691 INSURANCE 1172177 1172177 BUILDING & EQUIPMENT RE 1014754 1014754 DEVELOPMENT CAMPAIGN 510332 136742 373590 EDUCATION SUPPLIES 292072 292072 786937 265975 520962 18453714 9711390 8368734 373590 7214325 9131678 1559129 1535031 85878 101879 219157 154482 56849395 17158394 40431627 39691001 3404470 2720342 175257 259901 53089843 53594314 907278 982122 8738959 9409205 26276785 26047955 557385 529558 36480407 36968840 X 16132636 15811521 7099 94252 469701 719701 16609436 16625474 53089843 53594314 16038 0 X 0 1 0 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 469701 250000 719701 249516 220185 469701 248883 633 12504 12504 249516 1.00000 0 0 3236389 3236389 44651898 17158394 27493504 8961108 8961108 39691001 DEFERRED INTEREST 529558 529558 18469752 18453714 16038 0 16038 18469752 0 18469752 0 18469752 18453714 0 18453714 0 18453714 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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 2007, 2008 AND 2009 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, 2011. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION SCHEDULE E, PART I, LINE 3 THE SCHOOL ADVERTISES ITS NONDISCRIMINATORY POLICY IN TRADE JOURNALS, MAGAZINES, NEWSPAPERS, BILLBOARDS, BROCHURES, T.V., AND RADIO. X X 0 0 0 0 0 0 0 0 0 MARK MERRILL 222300 0 0 0 0 0 0 0 0 0 222300 0 0 0 STEVE SIMPSON 135125 0 0 0 0 0 0 0 22725 0 157850 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 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