2025-10-07T18:51:57-07:00 2024-12-31 990 2024-01-01 833479489 BROWN CHRISTIAN ACADEMY Brown Christian Academy BROW 6628041201 7200 Swinnea Rd Southaven MS 38671 Gwendolyn Neal Executive Director 9013594582 2025-10-03 1 2024 2025-03-06 01:10:19Z X X Gwendolyn L Neal 11410 Vickis Ln Olive Branch MS 38654 1089003 0 X www.brownchristianacademy.prg X 2020 MS Brown Christian Academy equips future innovators by fostering creativity, motivation, and leadership, while engaging and influencing the world in the name of Jesus Christ. 5 0 61 12 8000 0 305000 33000 995676 1048003 0 0 0 8000 1300676 1089003 0 0 0 0 1156536 955429 0 0 0 168343 129741 1324879 1085170 -24203 3833 7946 4474 0 0 7946 4474 X Brown Christian Academy (BCA) exists to provide Christ-centered, high-quality education to children in underserved communities in Mississippi and Tennessee. Our mission is to nurture the whole child-academically, spiritually, socially, and emotionally-by offering rigorous instruction, character development, and life skills training in a safe and supportive environment. We are committed to equity, innovation, and community partnership, ensuring that every student has the opportunity to thrive and reach their God-given potential. 0 0 432788 0 350000 Brown Christian Academy provides Christ-centered, high-quality education to children in underserved communities in Mississippi and Tennessee. During the tax year, BCA served over 150 students in Infants through Pre-K4, offering rigorous academic instruction, spiritual formation, and character development year-round. The Academy maintained small class sizes, implemented individualized learning support, and integrated technology to promote equity and student success. 255000 0 75000 BCA operated mentorship and summer enrichment programs designed to strengthen academic skills, leadership, and life readiness. These programs served students through literacy and math support, STEM activities, and faith-based mentorship. The summer program offered safe, structured learning opportunities that helped reduce summer learning loss and supported working families. 65000 0 0 Nutrition & Family Engagement BCA provided daily nutritious meals and snacks to all students, ensuring access to healthy food regardless of family income. The Academy also launched new parent engagement initiatives, including family workshops, volunteer opportunities, and the formation of a Parent-Teacher Organization. These efforts strengthened school-home partnerships and supported student well-being. 180000 0 150000 Brown Christian Academy offers a Christ-centered curriculum that incorporates STEM instruction, Warriors Den Aftercare Services, Music, foreign language, and Cheer. These programs extend learning beyond the classroom, offering students' academic rigor, creative expression, cultural exposure, and structured after-school support in a safe and nurturing environment. 180000 0 150000 932788 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 61 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 1 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 MS X Gwendolyn Neal 9013594582 7200 Swinnea Rd Southaven MS 38671 X Gwendolyn Neal Executive Director Head of School 60 0 X 88452 0 0 Gerald Neal Chairman of Deacon Board 20 0 X X 36923 0 0 Derrick Anderson Executive Pastor BMBC 1 0 X 0 0 0 Bartholomew Orr Senior Pastor BMBC 1 1 X 0 0 0 Devora Bryson Retired teacher member 1 0 X 0 0 0 125375 0 0 0 0 0 0 0 0 0 2000 0 0 31000 0 33000 Tuition Payment from Parents 611690 998003 998003 0 0 50000 50000 0 0 1048003 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8000 2000 0 8000 8000 0 0 0 0 0 0 0 0 1089003 1048003 8000 0 X 0 0 0 0 0 0 0 0 103190 87711 15479 0 0 0 0 0 678222 576489 101733 0 0 0 0 0 4945 4203 742 0 169072 143711 25361 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9070 7710 1360 0 7669 6519 1150 0 3512 2985 527 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12596 10707 1889 0 0 0 0 0 0 0 0 0 0 0 0 0 12800 12800 0 0 Cleaning, Playground Shade and Sanitation of School 6467 5497 970 0 Food daily meals of breakfast lunch and two snacks 43270 43270 0 0 Curriclum Abeka and Edmentumn 10263 8724 1539 0 Preschool Classroom Furniture 13218 13218 0 0 10876 9244 1632 0 1085170 932788 152382 0 7946 4474 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7946 4474 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7946 4474 0 0 0 0 7946 4474 7946 4474 X 3833 0 0 0 -7305 0 X X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 Policy Brown Christian Academy publicizes its racially nondiscriminatory policy in compliance with Rev. Proc. 75 50, as modified by Rev. Proc. 2019 22. The policy is displayed at all times on the Academy's primary, publicly accessible website homepage with a direct link to the complete statement: https://www.brownchristianacademy.org/non-discrimination-policy/. The policy is also included in admissions and program materials distributed to the public and confirmed annually through attestation of compliance. The published statement reads: "Brown Christian Academy admits students of any race, color, national origin, and ethnic origin to all the rights, privileges, programs, and activities generally accorded or made available to students at the school. It does not discriminate based on race, color, national origin, or ethnic origin in the administration of its educational policies, admission policies, and athletic and other school-administered programs. Schedule E, Part I, Line 4d Brown Christian Academy maintains copies of all solicitation materials, including donor letters, grant applications, event flyers, and online fundraising communications. These records are retained in both digital and paper form to ensure compliance with IRS requirements and to demonstrate that all fundraising activities are consistent with the Academy's racially nondiscriminatory policy and mission. Schedule E, Part I, Line 5h Brown Christian Academy affirms that it does not discriminate on the basis of race in any aspect of its extracurricular activities. All students are provided equal opportunity to participate in after school programs, clubs, enrichment activities, and other non academic offerings. The Academy's racially nondiscriminatory policy applies fully to extracurricular activities, consistent with its mission and IRS requirements. Schedule E, Part I, Line 6b Brown Christian Academy does not receive any financial aid or assistance from governmental agencies. Accordingly, the organization has never had its right to such aid revoked or suspended. Schedule E, Part I, Line 7 Brown Christian Academy certifies that it has complied with the applicable requirements of sections 4.01 through 4.05 of Rev. Proc. 75 50, as modified by Rev. Proc. 2019 22. The Academy maintains a written racially nondiscriminatory policy toward students, publicizes this policy on its website and in admissions materials, and retains records demonstrating compliance. The policy is applied consistently in admissions, scholarships, educational programs, extracurricular activities, and all other aspects of school operations. Form 990, Header, Line B I inadvertently omitted information for Part VIII, Statement of Revenue. Form 990, Part I, Line 2 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. Form 990, Part III 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. Form 990, Part VI, Section A, Line 1a 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. Form 990, Part VI, Section A, Line 2 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. Form 990, Part VI, Section B 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, Part VI, Section B, Line 11b 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. Form 990, Part VI, Section C, Line 17 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. Form 990, Part VI, Section C, Line 19 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. Form 990, Part VII, Section B, Line 1(A) Part VII Compensation of Officers: Related organizations paid no compensation. Form 990, Part IX, Line 10 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. Form 990, Part IX, Line 24a - 24d 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. Form 990, Part XI, Line 6 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. Form 990, Part XII 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. We are not late. An extension was granted until November 2025.