Civic Intelligence

Brainerd Baptist School

990 • Fiscal year 2017 • EIN 27-4647483

Aug 01, 2016 to Jul 31, 2017 • Filed on Oct 27, 2017

Organization ProfileWWW.BRAINERDBAPTISTSCHOOL.ORG
300 Brookfield AvenueChattanooga, TN 37411

(423) 622-3873

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$147,050

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

50th percentile

3.1%

Faster asset growth than 50% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

36th percentile

-0.6%

Faster revenue growth than 36% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$725,888

Up $21,858 (+3.1%) from 2016

Net Assets

Up

$725,888

Up $21,858 (+3.1%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin38th percentile

Revenue

Down

$3,018,039

Down $18,583 (-0.6%) from 2016

Expenses

Up

$3,028,171

Up $100,218 (+3.4%) from 2016

Net Income

Down

-$10,132

Down $118,801 (-109%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2014: $607,931Liabilities 2014: $0Net Assets 2014: $607,9312014Assets 2015: $595,360Liabilities 2015: $0Net Assets 2015: $595,3602015Assets 2016: $704,030Liabilities 2016: $0Net Assets 2016: $704,0302016Assets 2017: $725,888Liabilities 2017: $0Net Assets 2017: $725,8882017Assets 2019: $850,131Liabilities 2019: $0Net Assets 2019: $850,1312019Assets 2021: $1,013,902Liabilities 2021: $14,812Net Assets 2021: $999,0902021Assets 2022: $1,338,519Liabilities 2022: $35,705Net Assets 2022: $1,302,8142022Assets 2025: $1,409,505Liabilities 2025: $37,476Net Assets 2025: $1,372,0292025

Highlighted filing

2017

Assets$725,888
Liabilities$0
Net Assets$725,888
Open 2017 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $2,974,622Expenses 2014: $2,862,443Net Income 2014: $112,1792014Revenue 2015: $3,087,387Expenses 2015: $3,099,958Net Income 2015: -$12,5712015Revenue 2016: $3,036,622Expenses 2016: $2,927,953Net Income 2016: $108,6692016Revenue 2017: $3,018,039Expenses 2017: $3,028,171Net Income 2017: -$10,1322017Revenue 2019: $3,417,021Expenses 2019: $3,284,295Net Income 2019: $132,7262019Revenue 2021: $3,845,903Expenses 2021: $3,640,788Net Income 2021: $205,1152021Revenue 2022: $4,179,890Expenses 2022: $3,876,166Net Income 2022: $303,7242022Revenue 2025: $5,208,183Expenses 2025: $5,125,361Net Income 2025: $82,8222025

Highlighted filing

2017

Revenue$3,018,039
Expenses$3,028,171
Net Income-$10,132
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Oct 27, 2017
Return Version
2016v3.0
Gross Receipts
$3,034,648
Mission and Program Overview

Mission

The mission of brainerd baptist school is to provide a high quality, comprehensive academic program in a loving christian environment. The school is dedicated to the belief that young people need both strong educational and spiritual guidance to grow into adults who will be positive contributing influences in the community and world.we realize that our parents have a choice for private education in the chattanooga area. It is truly our desire to partner with our parents for a lifetime of achievement

The mission of brainerd baptist school is to provide a high quality comprehensive academic program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$483,799$473,667▼ $10,132
Rtn Earn Endowment Incm Other Fnds$356,065$377,923▲ $21,858
Cap Stk Tr Prin Current Funds$347,965$347,965→ $0
Savings and Temporary Cash Investments$220,231$252,221▲ $31,990
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$704,030$725,888▲ $21,858
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$704,030$725,888▲ $21,858
Total Liabilities and Net Assets / Fund Balance$704,030$725,888▲ $21,858

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$248,634-▼ $5,863-$242,771
2015$247,395-▲ $4,789$3,550$248,634
2014$242,937-▲ $12,579$8,121$247,395
2013$234,983-▲ $11,697$3,743$242,937
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sean CorcoranHeadmasterFT$116,524$30,526$147,050

Board Members and Trustees

NameTitle
Tonya HathorneChair
Celeste BradleyVice Chair
Adrian LongTrustee
Austin WatsonTrustee
Brent JamesTrustee
Chad OwensTrustee
Donna KitsmillerTrustee
Fred WiechmannTrustee
Greg GibsonTrustee
Lynn GossTrustee
Megan EnglandTrustee
Steve StansellTrustee
Sue GougeTrustee
Tara WarrenSecretary
John HangsteferTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,279
Program Service Revenue
$2,876,406
Investment Income
$3,167
Other Revenue
$96,187
All Other Contributions
$22,279
Change in Net Assets
$-10,132

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,207,854
Revenue Not Reported on Financial Statements
$810,185
Revenue Not Reported on Form 990
$16,609
Other Revenue Adjustments
$810,185
Total Revenue per Audited Statements
$2,224,463
Total Revenue per Form 990
$3,018,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,905,128
Other Expenses$891,828
Grants and Similar Amounts Paid$231,215
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,476,776--$1,476,776
Grants to Domestic Individuals$231,215--$231,215
Current Officers, Directors, Trustees, and Key Employees$148,339--$148,339
All Other Expenses$119,708$22,944-$142,652
Other Employee Benefits$141,107--$141,107
Other Expenses$133,396$165,808-$133,396
Payroll Taxes$118,556--$118,556
Occupancy$74,921--$74,921
Office Expenses-$38,692-$38,692
Pension Plan Contributions$20,350--$20,350
Advertising-$18,857-$18,857
Fees for Services Accounting-$11,000-$11,000
Total Functional Expenses$2,770,870$257,301$0$3,028,171

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,028,171
Total Expenses per Audited Statements$2,234,595
Expenses per Audited Statements$2,217,986
Expenses Not Reported on Financial Statements$810,185
Other Expense Adjustments$810,185
Expenses Not Reported on Form 990$16,609
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$112,796
Fundraising Direct Expenses$16,609
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$54,891$54,891$10,432$44,459
Annual Fundraisers$48,590$48,590$1,007$47,583
Total Events$112,796$112,796$16,609$96,187
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 will be presented at the annual meeting prior to filing.”

Form 990, Part VI, Section B, Line 15A

“Compensation is set and determined by the brainerd baptist school trustees when determining the salary, consideration is given to experience, skills and abilities, education and qualifications and personal attributes. The trustees compare salaries with the salaries of other private schools in local and surrounding areas and also by using the comparable salary data provided by nais.”

Form 990, Part VI, Section C, Line 19

“All governing documents are maintained in the office of the head of school and are available upon request.”

Filing and Contact Details

Filer

Filer Name
Brainerd Baptist School
EIN
27-4647483
Phone
4236223873
Address
300 BROOKFIELD AVENUE, CHATTANOOGA, TN 37411

Signing Officer

Name
Sean Corcoran
Title
Headmaster
Phone
4236223873
Signed
2017-10-27

Organization Details

Principal Officer
Sean Corcoran
Formed
2010
Legal Domicile
Tn
Voting Board Members
16
Independent Board Members
15
Employees
99
Volunteers
188

Preparer

Firm
Johnson Hickey & Murchison Pc
Address
2215 OLAN MILLS DRIVE, CHATTANOOGA, TN 37421
Preparer
Holly Saunders
Phone
4237560052
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The endowment funds are expendable for scholarships to students meeting donor-imposed criteria.”

PART X, LINE 2:

“The school is exempt from federal income tax under the provisions of section 501(c)(3) of the internal revenue code. However income from activities not directly related to the school's tax exempt purpose would be subject to taxation as unrelated business income. The school follows the requirements of professional literature in accounting for uncertain positions. Under this guidance, an organization must recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination wiht taxing authorities. The school does not believe there are material uncertain tax positions and, accordingly, it will not recognize any liability for uncertain tax positions. For the year ended july 31, 2017, there were not interest or penalties recorded or included in its financial statement. The federal information returns for the years of 2013 and beyond remain subject to examination.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expense netted against revenue 16,609.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted from revenue on finanial statements 231,215. Auxiliary expenses netted with revenue on financial statements 578,970.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expense netted against revenue 16,609.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships reported as grants on 990 231,215. Auxiliary expenses as functional exp 578,970.”

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IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MISSION OF BRAINERD BAPTIST SCHOOL IS TO PROVIDE A HIGH QUALITY, COMPREHENSIVE ACADEMIC PROGRAM IN A LOVING CHRISTIAN ENVIRONMENT. THE SCHOOL IS DEDICATED TO THE BELIEF THAT YOUNG PEOPLE NEED BOTH STRONG EDUCATIONAL AND SPIRITUAL GUIDANCE TO GROW INTO ADULTS WHO WILL BE POSITIVE CONTRIBUTING INFLUENCES IN THE COMMUNITY AND WORLD.WE REALIZE THAT OUR PARENTS HAVE A CHOICE FOR PRIVATE EDUCATION IN THE CHATTANOOGA AREA. IT IS TRULY OUR DESIRE TO PARTNER WITH OUR PARENTS FOR A LIFETIME OF ACHIEVEMENT
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0704030
IRS990/NetAssetsOrFundBalancesEOYAmt0725888
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt096187
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt096187
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt031990
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt074921
IRS990/OccupancyGrp/TotalAmt074921
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt038692
IRS990/OfficeExpensesGrp/TotalAmt038692
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0141107
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0141107
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1STUDENT ACTIVITIES
IRS990/OtherExpensesGrp/Desc2CAFETERIA OPERATIONS
IRS990/OtherExpensesGrp/Desc3DAYCARE OPERATIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0165808
IRS990/OtherExpensesGrp/ProgramServicesAmt0163653
IRS990/OtherExpensesGrp/ProgramServicesAmt1142849
IRS990/OtherExpensesGrp/ProgramServicesAmt2133396
IRS990/OtherExpensesGrp/TotalAmt0165808
IRS990/OtherExpensesGrp/TotalAmt1163653
IRS990/OtherExpensesGrp/TotalAmt2142849
IRS990/OtherExpensesGrp/TotalAmt3133396
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01476776
IRS990/OtherSalariesAndWagesGrp/TotalAmt01476776
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0118556
IRS990/PayrollTaxesGrp/TotalAmt0118556
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt020350
IRS990/PensionPlanContributionsGrp/TotalAmt020350
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SEAN CORCORAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND REGISTRATI
IRS990/ProgramServiceRevenueGrp/Desc1STUDENT ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc2CAFETERIA REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3DAY CARE FEES
IRS990/ProgramServiceRevenueGrp/Desc4OTHER AUXILIARY ACTIVI
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02331993
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1202017
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2142849
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3130580
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt468967
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02331993
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1202017
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2142849
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3130580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt468967
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt096531
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0252772
IRS990/PYInvestmentIncomeAmt03550
IRS990/PYOtherExpensesAmt0864320
IRS990/PYOtherRevenueAmt090840
IRS990/PYProgramServiceRevenueAmt02845701
IRS990/PYRevenuesLessExpensesAmt0108669
IRS990/PYSalariesCompEmpBnftPaidAmt01810861
IRS990/PYTotalExpensesAmt02927953
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03036622
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-10132
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt020000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02876406
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0356065
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0377923
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0220231
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0252221
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0248634
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0242771
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-5863
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0247395
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0248634
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04789
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt03550
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0242937
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0247395
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012579
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt08121
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0234983
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0242937
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011697
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt03743
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt016609
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0810185
IRS990ScheduleD/ExpensesSubtotalAmt02217986
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt016609
IRS990ScheduleD/OtherExpensesNotIncludedAmt0810185
IRS990ScheduleD/OtherRevenueAmt016609
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0810185
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt016609
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0810185
IRS990ScheduleD/RevenueSubtotalAmt02207854
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENDOWMENT FUNDS ARE EXPENDABLE FOR SCHOLARSHIPS TO STUDENTS MEETING DONOR-IMPOSED CRITERIA.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO THE SCHOOL'S TAX EXEMPT PURPOSE WOULD BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE SCHOOL FOLLOWS THE REQUIREMENTS OF PROFESSIONAL LITERATURE IN ACCOUNTING FOR UNCERTAIN POSITIONS. UNDER THIS GUIDANCE, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION WIHT TAXING AUTHORITIES. THE SCHOOL DOES NOT BELIEVE THERE ARE MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT WILL NOT RECOGNIZE ANY LIABILITY FOR UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED JULY 31, 2017, THERE WERE NOT INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENT. THE FEDERAL INFORMATION RETURNS FOR THE YEARS OF 2013 AND BEYOND REMAIN SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE NETTED AGAINST REVENUE 16,609.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SCHOLARSHIPS NETTED FROM REVENUE ON FINANIAL STATEMENTS 231,215. AUXILIARY EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENTS 578,970.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4FUNDRAISING EXPENSE NETTED AGAINST REVENUE 16,609.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5SCHOLARSHIPS REPORTED AS GRANTS ON 990 231,215. AUXILIARY EXPENSES AS FUNCTIONAL EXP 578,970.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03028171
IRS990ScheduleD/TotalRevenuePerForm990Amt03018039
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02224463
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02234595
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$725,888
Liabilities
$0
Net assets
$725,888
Revenue
$3,018,039
Expenses
$3,028,171
Net income
-$10,132
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.04$1.37$5.21$5.13$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.04$1.30$4.18$3.88$0.30
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.01$1.00$3.85$3.64$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.00$0.85$3.42$3.28$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$3.02$3.03$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$3.04$2.93$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$3.09$3.10$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$2.97$2.86$0.11