2024-07-15T18:46:32-05:00 2023-08-31 620428728 REYNOLDS BONE & GRIESBECK PLC 5100 WHEELIS DRIVE SUITE 300 MEMPHIS TN 381174568 990 2022-09-01 581382543 PAUL W BARRET JR SCHOOL OF BANKING PAUL 9013214000 650 EAST PARKWAY SOUTH MEMPHIS TN 38104 CHRISTOPHER M KELLEY EXECUTIVE DIRECTOR 9013214000 2024-07-15 1 CHRISTOPHER KELLEY 999009999 1 KELLY S CROW P01519168 9016822431 2024-07-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHRISTOPHER M KELLEY 650 EAST PARKWAY SOUTH MEMPHIS TN 38104 929334 0 X WWW.BARRET.WS X 1976 TN PROVIDING EDUCATION & PROFESSIONAL DEVELOPMENT FOR THE BANKING COMMUNITY 45 42 3 40 0 0 0 5000 595546 719632 623253 143645 0 38939 1218799 907216 30000 35665 0 0 491319 502201 0 0 0 590251 636368 1111570 1174234 107229 -267018 9132788 9433432 269981 336187 8862807 9097245 PROVIDING EDUCATION & PROFESSIONAL DEVELOPMENT FOR THE BANKING COMMUNITY 0 0 771209 35665 719632 THE PAUL W. BARRET, JR. SCHOOL OF BANKING IS A NON-PROFIT INDEPENDENT SCHOOL CREATED BY AND GOVERNED BY A BOARD OF REGENTS, WHOSE MEMBERS ARE EXECUTIVES FROM BANKS AND OTHER FIRMS INVOLVED WITH THE FINANCIAL SERVICES INDUSTRY. THE MISSION OF THE SCHOOL IS TO PROVIDE AN ADULT LEARNING EXPERIENCE FOR THE CAREER-ORIENTED INDIVIDUAL IN COMMERCIAL BANKING OR A RELATED FINANCIAL SERVICES INDUSTRY BUSINESS. 771209 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 3 1 0 0 0 0 0 0 0 0 0 0 X 45 42 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 X ASHLEY GORDON 9013214000 650 EAST PARKWAY SOUTH MEMPHIS TN 38104 KELLEY CHRISTOPHER M EXECUTIVE DIRECTOR 40.00 X X 203842 0 47366 EARNHEART BYRON PROGRAMMING DIRECTOR 40.00 X 98954 0 0 GORDON ASHLEY REGISTRAR 40.00 X 61717 0 4012 GOWEN JR JIM S CHAIRMAN 0.50 X X 0 0 0 SKINNER RAY CHAIRMAN - ELECT 0.50 X X 0 0 0 WALHOOD BRIAN IMMEDIATE PAST CHAIRMAN 0.50 X X 0 0 0 GERRISH JEFFREY C SECRETARY 0.50 X X 0 0 0 ANDERSON SHARON BOARD MEMBER 0.50 X 0 0 0 BELLER JOHN BOARD MEMBER 0.50 X 0 0 0 BITTINGER AZA BOARD MEMBER 0.50 X 0 0 0 BREEN ADRIAN BOARD MEMBER 0.50 X 0 0 0 CLAYTON SHANE BOARD MEMBER 0.50 X 0 0 0 COGGIN LARRY BOARD MEMBER 0.50 X 0 0 0 DOOLIN WHITNEY BOARD MEMBER 0.50 X 0 0 0 DOVER BORIS BOARD MEMBER 0.50 X 0 0 0 DUFOUR DAVID BOARD MEMBER 0.50 X 0 0 0 FINNERTY DAVE BOARD MEMBER 0.50 X 0 0 0 FITE LISA BOARD MEMBER 0.50 X 0 0 0 FOLEY LISA BOARD MEMBER 0.50 X 0 0 0 GOODRICH RAYMOND BOARD MEMBER 0.50 X 0 0 0 HANDKE STEVE BOARD MEMBER 0.50 X 0 0 0 HAUGEN BARRY BOARD MEMBER 0.50 X 0 0 0 HENSON GENE BOARD MEMBER 0.50 X 0 0 0 HERRERA ROBERT BOARD MEMBER 0.50 X 0 0 0 HOBBS MICHAEL B BOARD MEMBER 0.50 X 0 0 0 HUGHES EDNA BOARD MEMBER 0.50 X 0 0 0 KELLY DANNY J BOARD MEMBER 0.50 X 0 0 0 LANORE LINDSAY BOARD MEMBER 0.50 X 0 0 0 MCCLATCHY JR SAM P BOARD MEMBER 0.50 X 0 0 0 MCNAIR JOHN BOARD MEMBER 0.50 X 0 0 0 MITCHELL SHAWN BOARD MEMBER 0.50 X 0 0 0 MONTGOMERY TAMMY BOARD MEMBER 0.50 X 0 0 0 NUNLEY JENNIFER BOARD MEMBER 0.50 X 0 0 0 PADGETT CHRIS BOARD MEMBER 0.50 X 0 0 0 REBER JAMES L BOARD MEMBER 0.50 X 0 0 0 RITTENBERRY JEANIE BOARD MEMBER 0.50 X 0 0 0 RUGE MATTHEW BOARD MEMBER 0.50 X 0 0 0 SCARBORO DOUGLAS BOARD MEMBER 0.50 X 0 0 0 ST PIERRE JUSTIN BOARD MEMBER 0.50 X 0 0 0 STRICKLAND JIM BOARD MEMBER 0.50 X 0 0 0 TAYLOR TERESA BOARD MEMBER 0.50 X 0 0 0 TIERNEY MIKE BOARD MEMBER 0.50 X 0 0 0 UNDERWOOD KATHY BOARD MEMBER 0.50 X 0 0 0 WITKOWSKI JOHN BOARD MEMBER 0.50 X 0 0 0 YEAKEL STEVE BOARD MEMBER 0.50 X 0 0 0 364513 0 51378 1 0 1 0 EXECUTIVE SPEAKERS BUREAU INC 3085 FOUNTAINSIDE DR 101 GERMANTOWN TN 38138 ANNUAL LECTURE SPEAKER 105000 1 5000 5000 TUITION - RESIDENCY 611600 473128 473128 TUITION - CAREER TRACK 611600 216449 216449 HOUSING 611600 30055 30055 719632 165763 165763 22118 -22118 -22118 -22118 INSURANCE INCOME 900099 38939 38939 38939 907216 719632 0 182584 35665 35665 453291 277946 175345 48910 29537 19373 44621 44621 29366 29366 22763 22763 6803 6803 11247 11247 11195 11195 9000 9000 51448 38248 13200 16127 16127 34269 34269 8185 8185 INSTRUCTOR FEES 165499 165499 SPEAKER HONORARIUM 130000 130000 STUDENT MEALS 54412 54412 INSTRUCTIONAL MATERIALS 22332 22332 19101 10767 8334 1174234 771209 403025 0 750195 789791 901013 903590 570 285 13519 13183 7467491 7726583 9132788 9433432 15240 10297 16400 1000 238341 324890 269981 336187 X 1890467 1947004 6972340 7150241 8862807 9097245 9132788 9433432 -267018 501456 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6972340 628447 383162 67384 7150241 8652600 -1196431 392717 91112 6972340 7573978 1540735 386843 75270 8652600 7337106 690070 384760 68438 7573978 7790791 -60254 393431 7337106 0.00000 1.00000 0.00000 1 0 0 INTEREST RECEIVABLE 7566 BENEFICIAL INTEREST IN PERPETUAL TRUST 7150241 CASH VALUE OF LIFE INSURANCE 529593 OPERATING RIGHT-OF-USE ASSET 39183 7726583 DEFERRED COMPENSATION 285707 OPERATING LEASE 39183 324890 X 1341288 501456 -67384 434072 907216 0 907216 1106850 0 1106850 67384 67384 1174234 PART V, LINE 4: THE SCHOOL'S DONOR-RESTRICTED ENDOWMENT WAS ESTABLISHED TO SUPPORT THE OPERATIONS OF THE SCHOOL INCLUDING AN ANNUAL LECTURE SERIES. PART X, LINE 2: IN ACCORDANCE WITH U.S. GAAP, IF APPLICABLE, THE SCHOOL RECOGNIZES INTEREST EXPENSE AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS INTEREST EXPENSE AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES. NO AMOUNTS HAVE BEEN RECOGNIZED IN GENERAL AND ADMINISTRATIVE EXPENSES FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT & MANAGEMENT FEES -67,384. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT & MANAGEMENT FEES 67,384. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL INCLUDES ITS NONDISCRIMINATION POLICY IN ALL INFORMATION BROCHURES AND ADMISSION APPLICATIONS. THE POLICY IS ALSO INCLUDED ON THE PUBLIC WEBSITE. 0 CHRISTIAN BROTHERS UNIVERSITY 650 E PARKWAY SOUTH MEMPHIS TN 38104 620476666 501(C)(3) 35665 0 BUILDING RENOVATIONS PART I, LINE 2: THE SCHOOL PROVIDES GENERAL GUIDELINES TO THE GRANTEE ORGANIZATION REGARDING HOW GRANT FUNDS ARE TO BE USED. X X X X 0 1 0 1 0 0 0 0 0 KELLEY CHRISTOPHER M EXECUTIVE DIRECTOR 194742 0 9100 0 0 0 47366 0 0 0 251208 0 0 0 PART I, LINE 4B CHRISTOPHER M. KELLEY, EXECUTIVE DIRECTOR, IS A PARTICIPANT IN THE PAUL W. BARRET, JR. SCHOOL OF BANKING SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN. DURING THE CURRENT YEAR, $47,366 WAS ACCRUED FOR MR. KELLEY'S BENEFIT. PART I, LINE 5 THE EXECUTIVE DIRECTOR HAS A BONUS PLAN BASED ON THE NUMBER OF FIRST YEAR STUDENTS RECRUITED TO THE PAUL W. BARRET, JR. SCHOOL OF BANKING EACH YEAR. HE RECEIVES $100 FOR EVERY STUDENT AFTER THE MINIMUM OF 50 STUDENTS IS REACHED. THE RECRUITED STUDENTS PAY TUITION, WHICH IS PART OF THE SCHOOL'S REVENUE STREAM. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT, INCLUDING THE EXECUTIVE DIRECTOR, PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS DECIDED AND APPROVED BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE DETERMINES THE EXECUTIVE DIRECTOR'S COMPENSATION THROUGH INFORMAL STUDY BASED ON COMPENSATION FOR EXECUTIVES WITHIN THEIR PROSPECTIVE BANKS WITH THE CURRENT EXECUTIVE DIRECTOR'S YEARS OF BANKING EXPERIENCE AND EXPERTISE. WHEN THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE, IT IS THEN PUT INTO A WRITTEN EMPLOYMENT CONTRACT. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THE SCHOOL'S BOARD OF REGENTS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. FORM 990, PART V, LINE 2B THREE EMPLOYEE OF PAUL W. BARRET, JR. SCHOOL OF BANKING RECEIVED FORMS W-2, HOWEVER THE FORM W-3 WAS FILED BY CHRISTIAN BROTHERS UNIVERSITY (EIN 62-0476666).