Civic Intelligence

Brainerd Baptist School

990 • Fiscal year 2020 • EIN 27-4647483

Aug 01, 2019 to Jul 31, 2020 • Filed on Dec 11, 2020

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

73rd percentile

0.34x

Higher debt load relative to assets than 73% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

47th percentile

0.12x

Higher debt load relative to revenue than 47% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

33rd percentile

-1.7%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

84th percentile

$154,399

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

84th percentile

42%

Faster asset growth than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

47th percentile

-0.5%

Faster revenue growth than 47% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$1,206,989

Up $356,858 (+42%) from 2019

Net Assets

Down

$793,975

Down $56,156 (-6.6%) from 2019

Liabilities

Up

$413,014

Up $413,014 from 2019

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin33rd percentile

Revenue

Down

$3,401,586

Down $15,435 (-0.5%) from 2019

Expenses

Up

$3,457,742

Up $173,447 (+5.3%) from 2019

Net Income

Down

-$56,156

Down $188,882 (-142%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth84th 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 2020: $1,206,989Liabilities 2020: $413,014Net Assets 2020: $793,9752020Assets 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

2020

Assets$1,206,989
Liabilities$413,014
Net Assets$793,975
Open 2020 Filing

Operations Trend

Revenue Growth47th 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 2020: $3,401,586Expenses 2020: $3,457,742Net Income 2020: -$56,1562020Revenue 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

2020

Revenue$3,401,586
Expenses$3,457,742
Net Income-$56,156
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Dec 11, 2020
Return Version
2019v5.1
Gross Receipts
$3,430,161
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$609,111$923,988▲ $314,877
Rtn Earn Endowment Incm Other Fnds$502,166$446,010▼ $56,156
Cap Stk Tr Prin Current Funds$347,965$347,965→ $0
Savings and Temporary Cash Investments$241,020$275,394▲ $34,374
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$850,131$1,206,989▲ $356,858
Other Assets Total-$7,607-
Liabilities
Other Liabilities$0$411,000▲ $411,000
Accounts Payable and Accrued Expenses-$2,014-
Total Liabilities$0$413,014▲ $413,014
Net Assets / Fund Balance
Total Net Assets Fund Balance$850,131$793,975▼ $56,156
Total Liabilities and Net Assets / Fund Balance$850,131$1,206,989▲ $356,858

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$241,020---$241,020
2018$241,020---$241,020
2017$242,771-▼ $1,745-$241,020
2016$248,634-▼ $5,863-$242,771
2015$247,395-▲ $4,789$3,550$248,634
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sean CorcoranHeadmasterFT$135,871$18,528$154,399

Board Members and Trustees

NameTitle
Marshall HarveyPresident
Colin ClantonTrustee
Cory HathorneTrustee
Damieon BrownTrustee
Janda WhiteTrustee
Josh WoodardTrustee
Lara WatsonTrustee
Nishani VincentTrustee
Scott McgheeTrustee
Sherri BurnsTrustee
Skip PondTrustee
Steven SettleTrustee
Sydni ParisTrustee
Micah FriesBbc Pastor
Kristi JohnsonSecretary
Matt LawsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$232,825
Program Service Revenue
$3,041,238
Investment Income
$0
Other Revenue
$127,523
All Other Contributions
$212,825
Change in Net Assets
$-56,156

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,641,149
Revenue Not Reported on Financial Statements
$760,437
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$760,437
Total Revenue per Audited Statements
$2,641,149
Total Revenue per Form 990
$3,401,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,329,969
Other Expenses$796,343
Grants and Similar Amounts Paid$331,430
Total Fundraising Expense$78,877
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,646,629$70,544$62,284$1,779,457
Grants to Domestic Individuals$331,430--$331,430
Current Officers, Directors, Trustees, and Key Employees$182,823--$182,823
Payroll Taxes$140,232$5,397$4,765$150,394
Other Employee Benefits$134,788$3,218$2,821$140,827
All Other Expenses$107,011$20,679$4,033$131,723
Occupancy$90,319--$90,319
Pension Plan Contributions$65,861$5,633$4,974$76,468
Information Technology$52,483--$52,483
Office Expenses$44,742$1,798-$46,540
Other Expenses$30,229--$30,229
Fees for Services Accounting-$11,330-$11,330
Insurance$5,422--$5,422
Conferences and Meetings$4,999--$4,999
Advertising$4,804--$4,804
Travel$542--$542
Total Functional Expenses$3,260,266$118,599$78,877$3,457,742

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,457,742
Expenses per Audited Statements$2,697,305
Total Expenses per Audited Statements$2,697,305
Expenses Not Reported on Financial Statements$760,437
Other Expense Adjustments$760,437
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$156,098
Fundraising Direct Expenses$28,575
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$79,642$79,642$18,564$61,078
Annual Fundraisers$65,490$65,490$4,658$60,832
Total Events$156,098$156,098$28,575$127,523
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Paycheck Protection Loan Program$411,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
2020-12-11

Organization Details

Principal Officer
Sean Corcoran
Formed
2010
Legal Domicile
Tn
Voting Board Members
17
Independent Board Members
16
Employees
99
Volunteers
450

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, 2020, there were not interest or penalties recorded or included in its financial statement. The federal information returns for the years of 2016 and beyond remain subject to examination.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships netted from revenue on financial statements 331,430. Auxiliary expenses netted with revenue on financial statements 429,007.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Scholarships reported as grants on 990 331,430. Auxiliary expenses netted against revenue 429,007.”

Raw XML AppendixShowing 400 of 596 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02014
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF BRAINERD BAPTIST SCHOOL IS TO PROVIDE A HIGH QUALITY COMPREHENSIVE ACADEMIC PROGRAM.
IRS990/AdvertisingGrp/ProgramServicesAmt04804
IRS990/AdvertisingGrp/TotalAmt04804
IRS990/AllOtherContributionsAmt0212825
IRS990/AllOtherExpensesGrp/FundraisingAmt04033
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt020679
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0107011
IRS990/AllOtherExpensesGrp/TotalAmt0131723
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04236223873
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0300 BROOKFIELD AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHATTANOOGA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037411
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0347965
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0347965
IRS990/CashNonInterestBearingGrp/BOYAmt0609111
IRS990/CashNonInterestBearingGrp/EOYAmt0923988
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0182823
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0182823
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt04999
IRS990/ConferencesMeetingsGrp/TotalAmt04999
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0232825
IRS990/CYGrantsAndSimilarPaidAmt0331430
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0796343
IRS990/CYOtherRevenueAmt0127523
IRS990/CYProgramServiceRevenueAmt03041238
IRS990/CYRevenuesLessExpensesAmt0-56156
IRS990/CYSalariesCompEmpBnftPaidAmt02329969
IRS990/CYTotalExpensesAmt03457742
IRS990/CYTotalFundraisingExpenseAmt078877
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03401586
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0AS AN ELEMENTARY SCHOOL, ALL OF THE PROGRAMS ARE OFFERED TO BENEFIT OUR STUDENTS, WHICH INCLUDE THE FOLLOWING: AFTER SCHOOL CLUBS (MINECRAFT, ROBOTICS, SEWING, CRAFT CLUB), INSTRUCTIONAL (SPEECH ARTICULATION SERVICES, COOKING, MESSAGE IN MOTION), COMMUNITY SERVICE (FOOD DRIVE, COAT DRIVE, RONALD MCDONALD HOUSE, ST. JUDE, CHAMBLISS HOME), ARTS (BALLET, CHORAL, PIANO LESSONS, MRS. ANGELA'S ANGELS AND ATHLETES), AND ATHLETICS (CROSS COUNTRY, BASKETBALL, SOCCER, VOLLEYBALL, CHEERLEADING)
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt099
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03260266
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011330
IRS990/FeesForServicesAccountingGrp/TotalAmt011330
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt250.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt218528
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/PersonNm0SKIP POND
IRS990/Form990PartVIISectionAGrp/PersonNm1SYDNI PARIS
IRS990/Form990PartVIISectionAGrp/PersonNm2SEAN CORCORAN
IRS990/Form990PartVIISectionAGrp/PersonNm3DAMIEON BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm4COLIN CLANTON
IRS990/Form990PartVIISectionAGrp/PersonNm5MATT LAWSON
IRS990/Form990PartVIISectionAGrp/PersonNm6JOSH WOODARD
IRS990/Form990PartVIISectionAGrp/PersonNm7MARSHALL HARVEY
IRS990/Form990PartVIISectionAGrp/PersonNm8KRISTI JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm9MICAH FRIES
IRS990/Form990PartVIISectionAGrp/PersonNm10SHERRI BURNS
IRS990/Form990PartVIISectionAGrp/PersonNm11SCOTT MCGHEE
IRS990/Form990PartVIISectionAGrp/PersonNm12STEVEN SETTLE
IRS990/Form990PartVIISectionAGrp/PersonNm13CORY HATHORNE
IRS990/Form990PartVIISectionAGrp/PersonNm14NISHANI VINCENT
IRS990/Form990PartVIISectionAGrp/PersonNm15LARA WATSON
IRS990/Form990PartVIISectionAGrp/PersonNm16JANDA WHITE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2135871
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2HEADMASTER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9BBC PASTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02010
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt028575
IRS990/FundraisingGrossIncomeAmt0156098
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantAmt0331430
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0331430
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0331430
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03430161
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt052483
IRS990/InformationTechnologyGrp/TotalAmt052483
IRS990/InsuranceGrp/ProgramServicesAmt05422
IRS990/InsuranceGrp/TotalAmt05422
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
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/NetAssetsOrFundBalancesBOYAmt0850131
IRS990/NetAssetsOrFundBalancesEOYAmt0793975
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0127523
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0127523
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt090319
IRS990/OccupancyGrp/TotalAmt090319
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01798
IRS990/OfficeExpensesGrp/ProgramServicesAmt044742
IRS990/OfficeExpensesGrp/TotalAmt046540
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt07607
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02821
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03218
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0134788
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0140827
IRS990/OtherExpensesGrp/Desc0OTHER AUXILIARY ACTIVIT
IRS990/OtherExpensesGrp/Desc1CHILD CARE
IRS990/OtherExpensesGrp/Desc2CAFETERIA
IRS990/OtherExpensesGrp/Desc3ACTIVITY, CLASS & EDUCA
IRS990/OtherExpensesGrp/ProgramServicesAmt0194618
IRS990/OtherExpensesGrp/ProgramServicesAmt1111889
IRS990/OtherExpensesGrp/ProgramServicesAmt2111445
IRS990/OtherExpensesGrp/ProgramServicesAmt330229
IRS990/OtherExpensesGrp/TotalAmt0194618
IRS990/OtherExpensesGrp/TotalAmt1111889
IRS990/OtherExpensesGrp/TotalAmt2111445
IRS990/OtherExpensesGrp/TotalAmt330229
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0411000
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt062284
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt070544
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01646629
IRS990/OtherSalariesAndWagesGrp/TotalAmt01779457
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04765
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05397
IRS990/PayrollTaxesGrp/ProgramServicesAmt0140232
IRS990/PayrollTaxesGrp/TotalAmt0150394
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt04974
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05633
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt065861
IRS990/PensionPlanContributionsGrp/TotalAmt076468
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/Desc1DAY CARE FEES
IRS990/ProgramServiceRevenueGrp/Desc2CAFETERIA REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3PARENT STUDENT ORGANIZ
IRS990/ProgramServiceRevenueGrp/Desc4REENROLLMENT, APPLICAT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02648166
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1125027
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2110817
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt374302
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt460633
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02648166
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1125027
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2110817
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt374302
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt460633
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0129245
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0290950
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0956836
IRS990/PYOtherRevenueAmt0146739
IRS990/PYProgramServiceRevenueAmt03141037
IRS990/PYRevenuesLessExpensesAmt0132726
IRS990/PYSalariesCompEmpBnftPaidAmt02036509
IRS990/PYTotalExpensesAmt03284295
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03417021
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-56156
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt020000
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03041238
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0502166
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0446010
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0241020
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0275394
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/BeginningYearBalanceAmt0241020
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0241020
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0241020
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0241020
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt06
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0242771
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0241020
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1745
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0248634
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0242771
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-5863
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0247395
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0248634
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04789
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt03550
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0760437
IRS990ScheduleD/ExpensesSubtotalAmt02697305
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0760437
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0411000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYCHECK PROTECTION LOAN PROGRAM
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0760437
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0760437
IRS990ScheduleD/RevenueSubtotalAmt02641149
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, 2020, THERE WERE NOT INTEREST OR PENALTIES RECORDED OR INCLUDED IN ITS FINANCIAL STATEMENT. THE FEDERAL INFORMATION RETURNS FOR THE YEARS OF 2016 AND BEYOND REMAIN SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SCHOLARSHIPS NETTED FROM REVENUE ON FINANCIAL STATEMENTS 331,430. AUXILIARY EXPENSES NETTED WITH REVENUE ON FINANCIAL STATEMENTS 429,007.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SCHOLARSHIPS REPORTED AS GRANTS ON 990 331,430. AUXILIARY EXPENSES NETTED AGAINST REVENUE 429,007.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03457742
IRS990ScheduleD/TotalLiabilityAmt0411000

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,206,989
Liabilities
$413,014
Net assets
$793,975
Revenue
$3,401,586
Expenses
$3,457,742
Net income
-$56,156
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
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.41$0.79$3.40$3.46$0.06
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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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