Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
990 • Fiscal year 2025 • EIN 27-4647483
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
28th percentile
Higher debt load relative to assets than 28% of similar nonprofits.
Liabilities / Revenue
13th percentile
Higher debt load relative to revenue than 13% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 4.3% of source-year revenue.
Asset Growth
51st percentile
Faster asset growth than 51% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Up$1,409,505
Up $70,986 (+5.3%) from 2022
Net Assets
Up$1,372,029
Up $69,215 (+5.3%) from 2022
Liabilities
Up$37,476
Up $1,771 (+5.0%) from 2022
Revenue
Up$5,208,183
Up $1,028,293 (+25%) from 2022
Expenses
Up$5,125,361
Up $1,249,195 (+32%) from 2022
Net Income
Down$82,822
Down $220,902 (-73%) from 2022
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $297,834 | $1,208,951 | ▲ $911,117 |
| Cash and Non-Interest-Bearing Accounts | $1,052,699 | $199,865 | ▼ $852,834 |
| Prepaid Expenses and Deferred Charges | $634 | $634 | → $0 |
| Total Assets | $1,351,222 | $1,409,505 | ▲ $58,283 |
| Other Assets Total | $55 | $55 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $62,015 | $37,476 | ▼ $24,539 |
| Total Liabilities | $62,015 | $37,476 | ▼ $24,539 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,233,971 | $1,342,212 | ▲ $108,241 |
| Net Assets With Donor Restrictions | $55,236 | $29,817 | ▼ $25,419 |
| Total Net Assets Fund Balance | $1,289,207 | $1,372,029 | ▲ $82,822 |
| Total Liabilities and Net Assets / Fund Balance | $1,351,222 | $1,409,505 | ▲ $58,283 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sean Corcoran | Head of School | FT | $181,232 | $41,879 | $223,111 |
| Name | Title |
|---|---|
| Bill Lane | Chair |
| Jim Gilliland | Vice Chair |
| Amanda Jackson | Trustee |
| Becky Tedford | Trustee |
| Curtis Hill | Trustee |
| Erin Hangstefer | Trustee |
| Jack Bowen | Trustee |
| Jacob Stone | Trustee |
| Janda White | Trustee |
| Jeremy Pryor | Trustee |
| Lauren Kaywood | Trustee |
| Tammy Barber | Trustee |
| Taylor Lambert | Trustee |
| Thomas Green | Trustee |
| Catie Clinard | Secretary |
| David Haddock | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,372,369 |
| Other Expenses | $1,334,857 |
| Grants and Similar Amounts Paid | $418,135 |
| Total Fundraising Expense | $114,282 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,477,674 | $105,464 | $79,097 | $2,662,235 |
| Grants to Domestic Individuals | $418,135 | - | - | $418,135 |
| Other Employee Benefits | $216,556 | $4,341 | $4,341 | $225,238 |
| Payroll Taxes | $190,226 | $8,182 | $6,136 | $204,544 |
| Current Officers, Directors, Trustees, and Key Employees | $168,668 | $7,179 | $5,385 | $181,232 |
| Office Expenses | $116,151 | $3,799 | - | $119,950 |
| Occupancy | $111,759 | - | - | $111,759 |
| Pension Plan Contributions | $87,226 | $6,938 | $4,956 | $99,120 |
| Other Expenses | $69,591 | $33,982 | $14,367 | $69,591 |
| Information Technology | $62,364 | - | - | $62,364 |
| Advertising | $22,734 | - | - | $22,734 |
| Insurance | $13,917 | - | - | $13,917 |
| Fees for Services Accounting | - | $12,770 | - | $12,770 |
| Travel | $1,760 | - | - | $1,760 |
| Total Functional Expenses | $4,828,424 | $182,655 | $114,282 | $5,125,361 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $5,125,361 |
| Expenses per Audited Statements | $4,017,762 |
| Total Expenses per Audited Statements | $4,017,762 |
| Expenses Not Reported on Financial Statements | $1,107,599 |
| Other Expense Adjustments | $1,107,599 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $268,457 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Auction | $159,401 | - | $75,996 | - |
| Annual Fundraiser | $137,669 | - | $995 | - |
| Total Events | $297,070 | - | $131,645 | $-131,645 |
“The 990 will be presenated at the annual meeting prior to filing”
“Management monitors and enforces policies”
“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”
“All governing documents are maintained in the office of the head of school and are available upon request”
“The school is a nonprofit organization as described in section 501(c)(3) of the internal revenue code (irc) and is exempt from federal and state income taxes. However, the irc imposes a corporate income tax on the unrelated business taxable income of an otherwise tax-exempt school. The school did not have any taxable unrelated business income during the years ended july 31, 2025 and 2024. The school follows the guidance of fasb asc topic 740, income taxes. The school has concluded that there are no significant uncertain tax positions requiring disclosure and there are no material amounts of unrecognized tax benefits. The school's evaluation was performed for the tax years ended july 31, 2022 through july 31, 2025, the years which remain subject to examination by major tax jurisdictions.”
“Auxillary income 1,056,761.”
“Auxillary expense 1,107,599.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 62015 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 37476 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF BRAINERD BAPTIST SCHOOL IS TO PROVIDE A HIGH QUALITY COMPREHENSIVE ACADEMIC PROGRAM |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 22734 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 22734 |
| IRS990/AllOtherContributionsAmt | 0 | 336498 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SEAN CORCORAN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4236223873 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4107 MAYFAIR AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CHATTANOOGA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37411 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1052699 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 199865 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 5385 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 7179 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 168668 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 181232 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 297070 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 653568 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 418135 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1334857 |
| IRS990/CYOtherRevenueAmt | 0 | -268457 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4823072 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 82822 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3372369 |
| IRS990/CYTotalExpensesAmt | 0 | 5125361 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 114282 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5208183 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | AS AN ELEMENTARY SCHOOL, ALL PROGRAMS ARE OFFERED TO BENEFIT THE STUDENT, WHICH INCLUDE THE FOLLOWING: AFTER SCHOOL CLUBS (SOCCER SHOTS, KARATE, BALLET, GYMNASTICS, TENNIS, PIANO, VOICE, CHORUS, SHAKESPEARE ON PLAYGROUND), COMMUNITY SERVICE (FOOD DRIVE, COAT DRIVE, RONALD MCDONALD HOUSE, ST. JUDE, CHAMBLISS HOME, MCKAMEY ANIMAL SHELTER), AND ATHLETICS (CROSS COUNTRY, BASKETBALL, SOCCER, VOLLEYBALL, LACROSSE, TRACK, CHEERLEADING) |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 55236 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 29817 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 125 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 4828424 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12770 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12770 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 50.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 41879 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BILL LANE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JIM GILLILAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CATIE CLINARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVID HADDOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CURTIS HILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TAMMY BARBER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JACK BOWEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | THOMAS GREEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ERIN HANGSTEFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | AMANDA JACKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | LAUREN KAYWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | TAYLOR LAMBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JEREMY PRYOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JACOB STONE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | BECKY TEDFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | JANDA WHITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | SEAN CORCORAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 181232 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | HEAD OF SCHOOL |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2010 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 297070 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 268457 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 16 |
| IRS990/GrantAmt | 0 | 418135 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 418135 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 418135 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5476640 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 16 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 62364 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 62364 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 13917 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13917 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 37 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MISSION OF BRAINERD BAPTIST SCHOOL IS TO PROVIDE A HIGH QUALITY, COMPREHENSIVE ACADEMIC PROGRAM IN A LOVING CHRISTIAN ENVIORNMENT. 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 ACHIEVEMENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1289207 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1372029 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -268457 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -268457 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1233971 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1342212 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 111759 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 111759 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3799 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 116151 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 119950 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 55 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 55 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 4341 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 4341 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 216556 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 225238 |
| IRS990/OtherExpensesGrp/Desc | 0 | OTHER AUXILIARY ACTIVIT |
| IRS990/OtherExpensesGrp/Desc | 1 | CAFETERIA |
| IRS990/OtherExpensesGrp/Desc | 2 | CHILD CARE |
| IRS990/OtherExpensesGrp/Desc | 3 | ACTIVITY, CLASS, AND ED |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 14367 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 33982 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 602902 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 167659 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 101102 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 69591 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 651251 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 167659 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 101102 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 69591 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 79097 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 105464 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2477674 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2662235 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 6136 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8182 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 190226 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 204544 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 4956 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 6938 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 87226 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 99120 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 634 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 634 |
| IRS990/PrincipalOfficerNm | 0 | SEAN CORCORAN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND REGISTRATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DAY CARE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CAFETERIA REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OTHER ACTIVITIES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | PARENT STUDENT ORGANIZATION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3993193 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 283144 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 204236 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 159130 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 101690 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3993193 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 283144 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 204236 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 159130 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 101690 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 675518 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 404365 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1379065 |
| IRS990/PYOtherRevenueAmt | 0 | -219396 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4507889 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 51083 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3129498 |
| IRS990/PYTotalExpensesAmt | 0 | 4912928 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4964011 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 82822 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 20000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 4823072 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 297834 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1208951 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1107599 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4017762 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 1107599 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 1056761 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 1056761 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4151422 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL IS A NONPROFIT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. HOWEVER, THE IRC IMPOSES A CORPORATE INCOME TAX ON THE UNRELATED BUSINESS TAXABLE INCOME OF AN OTHERWISE TAX-EXEMPT SCHOOL. THE SCHOOL DID NOT HAVE ANY TAXABLE UNRELATED BUSINESS INCOME DURING THE YEARS ENDED JULY 31, 2025 AND 2024. THE SCHOOL FOLLOWS THE GUIDANCE OF FASB ASC TOPIC 740, INCOME TAXES. THE SCHOOL HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS. THE SCHOOL'S EVALUATION WAS PERFORMED FOR THE TAX YEARS ENDED JULY 31, 2022 THROUGH JULY 31, 2025, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | AUXILLARY INCOME 1,056,761. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | AUXILLARY EXPENSE 1,107,599. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5125361 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5208183 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4151422 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4017762 |
| 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 | 0 |
| 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 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 297070 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 137669 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.