2025-11-17T16:10:30-06:00 2025-07-31 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2024-08-01 274647483 BRAINERD BAPTIST SCHOOL BRAI 4236223873 4107 MAYFAIR AVE CHATTANOOGA TN 37411 SEAN CORCORAN HEAD OF SCHOOL 4236223873 2025-11-10 1 1 T BROCK OLIVER CPA P01679217 4237567771 2025-11-10 2024 2025-03-06 01:10:19Z SEAN CORCORAN 4107 MAYFAIR AVE CHATTANOOGA TN 37411 5476640 0 X WWW.BRAINERDBAPTISTSCHOOL.ORG X 2010 TN THE MISSION OF BRAINERD BAPTIST SCHOOL IS TO PROVIDE A HIGH QUALITY COMPREHENSIVE ACADEMIC PROGRAM 16 16 125 560 0 0 675518 653568 4507889 4823072 0 0 -219396 -268457 4964011 5208183 404365 418135 0 0 3129498 3372369 0 0 114282 1379065 1334857 4912928 5125361 51083 82822 1351222 1409505 62015 37476 1289207 1372029 X 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. 0 0 4828424 418135 4823072 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) 4828424 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 37 0 1 125 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TN X X SEAN CORCORAN 4236223873 4107 MAYFAIR AVE CHATTANOOGA TN 37411 BILL LANE CHAIR 1.00 X X 0 0 0 JIM GILLILAND VICE CHAIR 1.00 X X 0 0 0 CATIE CLINARD SECRETARY 1.00 X X 0 0 0 DAVID HADDOCK TREASURER 1.00 X X 0 0 0 CURTIS HILL TRUSTEE 1.00 X 0 0 0 TAMMY BARBER TRUSTEE 1.00 X 0 0 0 JACK BOWEN TRUSTEE 1.00 X 0 0 0 THOMAS GREEN TRUSTEE 1.00 X 0 0 0 ERIN HANGSTEFER TRUSTEE 1.00 X 0 0 0 AMANDA JACKSON TRUSTEE 1.00 X 0 0 0 LAUREN KAYWOOD TRUSTEE 1.00 X 0 0 0 TAYLOR LAMBERT TRUSTEE 1.00 X 0 0 0 JEREMY PRYOR TRUSTEE 1.00 X 0 0 0 JACOB STONE TRUSTEE 1.00 X 0 0 0 BECKY TEDFORD TRUSTEE 1.00 X 0 0 0 JANDA WHITE TRUSTEE 1.00 X 0 0 0 SEAN CORCORAN HEAD OF SCHOOL 50.00 X 181232 0 41879 181232 0 41879 1 0 1 0 0 297070 20000 336498 653568 TUITION AND REGISTRATION 611710 3993193 3993193 DAY CARE FEES 611710 283144 283144 CAFETERIA REVENUE 611710 204236 204236 OTHER ACTIVITIES 611710 159130 159130 PARENT STUDENT ORGANIZATION 611710 101690 101690 81679 81679 4823072 0 297070 268457 -268457 -268457 5208183 4823072 0 -268457 418135 418135 181232 168668 7179 5385 2662235 2477674 105464 79097 99120 87226 6938 4956 225238 216556 4341 4341 204544 190226 8182 6136 12770 12770 22734 22734 119950 116151 3799 62364 62364 111759 111759 1760 1760 13917 13917 OTHER AUXILIARY ACTIVIT 651251 602902 33982 14367 CAFETERIA 167659 167659 CHILD CARE 101102 101102 ACTIVITY, CLASS, AND ED 69591 69591 5125361 4828424 182655 114282 1052699 199865 297834 1208951 634 634 55 55 1351222 1409505 62015 37476 62015 37476 X 1233971 1342212 55236 29817 1289207 1372029 1351222 1409505 82822 0 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 4151422 0 4151422 1056761 1056761 5208183 4017762 0 4017762 1107599 1107599 5125361 PART X, LINE 2: 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. PART XI, LINE 4B - OTHER ADJUSTMENTS: AUXILLARY INCOME 1,056,761. PART XII, LINE 4B - OTHER ADJUSTMENTS: AUXILLARY EXPENSE 1,107,599. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 TN ANNUAL FUNDRAISER 137669 137669 995 AUCTION 159401 159401 26613 28041 75996 297070 297070 26613 28041 76991 131645 -131645 0 SCHOLARSHIPS AND FINANCIAL AID 84 418135 FMV FINANCIAL AID GRANTED TO STUDENTS 0 0 0 0 0 0 0 0 0 SEAN CORCORAN HEAD OF SCHOOL 181232 0 0 0 0 0 14561 0 27318 0 223111 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 990 WILL BE PRESENATED AT THE ANNUAL MEETING PRIOR TO FILING FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT MONITORS AND ENFORCES POLICIES 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 BRAINERD BAPTIST CHURCH 300 BROOKFIELD AVENUE CHATTANOOGA TN 37411 100147628 ALLOWS THE SCHOOL THE USE OF GROUNDS, STAFF ASSISTANCE, ETC TN 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 BRAINERD BAPTIST CHURCH P 439476 FMV BRAINERD BAPTIST CHURCH C 20000 FMV BRAINERD BAPTIST CHURCH N 1350000 FMV