Brown Christian Academy

“Governing Body and Management Brown Christian Academy is listed as a ministry of Brown Missionary Baptist Church. The governing body includes the Executive Pastor, members of the Deacon Board, and the Head of School. The Head of School, Dr. Gwendolyn Neal, and Officer Gerald Neal are married; Deacon Neal serves as Chairman of the Deacon Board. Emails and reports are shared regularly with church governance, and no separate committees currently exist.”

“Brown Christian Academy discloses that Gwendolyn Neal, Executive Director, Head of School, is the spouse of Gerald Neal, Chairman of the Deacon Board of Brown Missionary Baptist Church. Both individuals serve on the governing body. The Board has adopted a conflict of interest policy, and all related parties recuse themselves from discussions and votes where a conflict may exist. The organization believes these relationships do not compromise its governance or decision making processes.”

“Section B Policies Compensation for the Head of School and other key staff is determined by Brown Missionary Baptist Church using salary data from comparable private schools and publicly available sources. The Academy adheres to the church's established governance practices and policies, which guide oversight, accountability, and decision making.”

“Form 990 is prepared by the Head of School and reviewed by the Deacon Board of Brown Missionary Baptist Church prior to filing. Copies are provided to board members for review, and any questions or corrections are addressed before submission.”

“Disclosure Documents, including the organization's Form 990, governing documents, and financial statements, are available for public inspection in the Head of School's office upon request.”

“Brown Christian Academy makes its governing documents, conflict of interest policy, and financial statements available to the public upon request at its administrative office. Copies may be obtained by contacting the Head of School. The organization also provides financial information to grantors, donors, and regulatory agencies as required, and shares programmatic and mission information publicly through its website and parent student handbook.”

“Part VII Compensation of Officers: Related organizations paid no compensation.”

“I inadvertently omitted information for Part VIII, Statement of Revenue.”

“School Classification Brown Christian Academy qualifies as a public charity under IRC §170(b)(1)(A)(ii) as a school. The Academy maintains a regular faculty, an established curriculum, and a regularly enrolled body of students in attendance at a physical facility where educational activities are conducted. The Academy is operated as a ministry of Brown Missionary Baptist Church but maintains its own EIN and files a separate Form 990.”

“Accomplishments Brown Christian Academy operates a comprehensive early childhood program serving infants through Pre-K4, providing daily academic instruction using a developmentally appropriate, faith-based curriculum that builds foundational literacy, numeracy, problem-solving, and social-emotional skills. Teachers emphasize individualized attention, strong family partnerships, and Christian character formation to prepare children for Kindergarten and lifelong learning. The Academy also operates a Summer Enrichment Program for children completing Kindergarten through fifth grade, combining academic review in reading, math, and writing with enrichment activities such as art, music, physical education, Bible study, and devotionals. Small group instruction provides targeted academic support to prevent summer learning loss, while field trips and collaborative projects foster curiosity, teamwork, and confidence. Parent engagement initiatives, faith-based activities, and community partnerships further strengthen school-home connections and holistic student development.”

“The total change in net assets reported on Part XI, Line 10, reconciles beginning net assets of $1,081,698 to ending net assets of $4,474, as shown in Part X, Line 33. This reconciliation includes offsetting entries for unrealized investment activity and donated services, which do not affect operating revenue or expenses, as well as the $7,946 adjustment reported on Line 6. The organization does not prepare its financial statements under FASB ASC 958 (formerly FASB 117); therefore, all net assets are reported as current funds.”

“Part IX - Statement of Functional Expenses Brown Christian Academy allocated expenses using a consistent methodology based on the nature and purpose of each expense. Compensation of officers and directors was separated from general payroll and assigned based on administrative oversight. Other salaries and wages were allocated 85% to Program Services and 15% to Management and General, with payroll taxes and benefits proportionally allocated. Advertising, office expenses, IT, and conferences were split 85/15 unless directly tied to program delivery. Cleaning, curriculum, classroom furniture, and food were allocated 100% to Program Services. Miscellaneous expenses were proportionally distributed based on usage patterns. This allocation approach aligns with IRS guidance and reflects the Academy's commitment to transparency and mission-driven spending.”

“An adjustment of $7,946 is reported on Part XI, Line 6 to reconcile prior year balances with the organization's current reporting method. This adjustment reflects reclassification entries and does not represent current year operating activity. The adjustment ensures that beginning and ending net assets reconcile accurately with the balance sheet totals reported in Part X.”

“Brown Christian Academy prepares its Form 990 using the cash method of accounting, recording revenue when received and expenses when paid. The Academy does not issue audited financial statements prepared by an independent accountant and does not make such statements available.”