Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
EIN 20-5232609 • 501(c)3 • Memphis, TN
Profile
Provide christian education for at-risk inner-city children
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
Liabilities / Revenue
23rd percentile
Higher debt load relative to revenue than 23% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
80th percentile
Faster revenue growth than 80% of similar nonprofits.
Assets
Up$2,519,614
Up $233,971 (+10%) from 2023
Liabilities
Down$2,005
Down $37,308 (-95%) from 2023
Net Assets
Up$2,517,609
Up $271,279 (+12%) from 2023
Revenue
Up$1,209,962
Up $354,647 (+41%) from 2023
Expenses
Up$940,255
Up $68,954 (+7.9%) from 2023
Net Income
Up$269,707
Up $285,693 (+1787%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide christian education for at-risk inner city children
Provide christian education for at-risk inner-city children
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,052,793 | $1,978,252 | ▼ $74,541 |
| Cash and Non-Interest-Bearing Accounts | $210,671 | $517,611 | ▲ $306,940 |
| Savings and Temporary Cash Investments | $22,179 | $23,751 | ▲ $1,572 |
| Total Assets | $2,285,643 | $2,519,614 | ▲ $233,971 |
| Liabilities | |||
| Other Liabilities | $38,200 | - | - |
| Accounts Payable and Accrued Expenses | $1,113 | $2,005 | ▲ $892 |
| Total Liabilities | $39,313 | $2,005 | ▼ $37,308 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,220,422 | $2,490,129 | ▲ $269,707 |
| Net Assets With Donor Restrictions | $25,908 | $27,480 | ▲ $1,572 |
| Total Net Assets Fund Balance | $2,246,330 | $2,517,609 | ▲ $271,279 |
| Total Liabilities and Net Assets / Fund Balance | $2,285,643 | $2,519,614 | ▲ $233,971 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,704,544 | $919,708 | $2,624,252 |
| Land | $152,940 | - | $152,940 |
| Equipment | $24,084 | $128,754 | $152,838 |
| Leasehold Improvements | $96,684 | $32,228 | $128,912 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $25,908 | $12,022 | ▲ $1,572 | $12,022 | $27,480 |
| 2022 | $25,723 | $1,510 | ▲ $186 | $1,510 | $25,908 |
| 2021 | $27,290 | $3,473 | ▼ $1,567 | $3,473 | $25,723 |
| Name | Title |
|---|---|
| Tim Cox | director |
| Bart Harris | member |
| Dee Guinter | member |
| Denise Cox | Member |
| Leigh Anne Wilson | member |
| Shawn Cobb | member |
| gladys zapata | member |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $482,951 |
| Other Expenses | $457,304 |
| Total Fundraising Expense | $12,996 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $277,028 | $156,419 | - | $433,447 |
| Depreciation Depletion | $69,178 | $7,686 | - | $76,864 |
| Occupancy | $64,922 | $7,213 | - | $72,135 |
| Fees for Services Other | $2,297 | $58,218 | - | $60,515 |
| Payroll Taxes | $37,341 | $12,163 | - | $49,504 |
| Office Expenses | $29,582 | $7,454 | - | $37,036 |
| Insurance | $19,961 | $2,218 | - | $22,179 |
| Other Expenses | $13,851 | $16,104 | $1,773 | $13,851 |
| All Other Expenses | $2,400 | - | $11,223 | $13,623 |
| Travel | $6,463 | $1,616 | - | $8,079 |
| Total Functional Expenses | $658,168 | $269,091 | $12,996 | $940,255 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,143,498 |
| Total Expenses per Audited Statements | $1,143,498 |
| Total Expenses per Form 990 | $940,255 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses Not Reported on Financial Statements | $-203,243 |
| Other Expense Adjustments | $-203,243 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Family Relationship between board members Tim Cox and Denise Cox.”
“Organization's Process to Review Form 990: Form 990 is prepared by an external CPA and reviewed by BHUA's accountant prior to signature by the executive director.”
“All compensation amounts are approved by the board of directors.”
“Governing Documents Disclosure Explanation: BHUA's governing documents are available upon request.”
“Form 990 is prepared by an external CPA and reviewed by BHUA's accountant prior to signature by the executive director.”
“ERTC”
“ERTC”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2005 |
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| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 11223 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 2400 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 13623 |
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| IRS990/Desc | 0 | OPERATION OF ACCREDITED CHRISTIAN SCHOOL FOR GRADES K-12 SERVING AT-RISK INNER-CITY CHILDREN IN MEMPHIS, TN. |
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| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 2297 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 60515 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
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| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 19961 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 22179 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
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| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1704544 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 919708 |
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| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1572 |
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| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 1510 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 128754 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 152838 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | -203243 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1143498 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 152940 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 152940 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 96684 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 32228 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 128912 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 1572 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | -203243 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 203243 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 204815 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1209962 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ERTC |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | ERTC |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1978252 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 940255 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1209962 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1414777 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1143498 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 0 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | WWW.BHUA.ORG/ADMISSIONS - exerpt from publicly accessible website page: "Admission to BHUA is on a first come, first serve basis. BHUA does not discriminate on the basis of race, color, religion, sex, age, handicap or national origin. Preference is given to children living in the Brinkley Heights. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | Publication of Nondiscriminatory Policy in Media Explanation Neighborhood: each year 80% of the children must qualify as low-income. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | Financial Aid or Government Assistance Explanation: BHUA contracts with the Tennessee Department of Education School Nutrition Program for the provision of meals to its students through a commercial third-party vendor. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Sch E |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Sch E |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Family Relationship between board members Tim Cox and Denise Cox. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Organization's Process to Review Form 990: Form 990 is prepared by an external CPA and reviewed by BHUA's accountant prior to signature by the executive director. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | All compensation amounts are approved by the board of directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Governing Documents Disclosure Explanation: BHUA's governing documents are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Form 990 is prepared by an external CPA and reviewed by BHUA's accountant prior to signature by the executive director. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XII, Line 2c: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Brinkley Heights Ministries Inc |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 621810820 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | TN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Ministry |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | Line 2 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | PO box 22690 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | memphis |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 38122 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 8240 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Actual |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Brinkley Heights Ministries |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | J |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | TN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2285643 |
| IRS990/TotalAssetsEOYAmt | 0 | 2519614 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2285643 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2519614 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 639438 |
| IRS990/TotalEmployeeCnt | 0 | 22 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 12996 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 269091 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 658168 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 940255 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 39313 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2005 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 39313 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2005 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2246330 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2517609 |
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