2025-12-12T12:34:27-06:00 2025-07-31 621093134 JOHNSON MURPHEY & WRIGHT PC 301 NORTH MARKET STREET CHATTANOOGA TN 37405 990 2024-08-01 620523361 PUBLIC SCHOOL BIBLE STUDY COMMITTEE PUBL 4236480500 200 W MARTIN LUTHER KING BLVD 30 CHATTANOOGA TN 37402 CATHY SCOTT PRESIDENT 4236480500 2025-12-12 1 0 MARIANNE HART CPA P01217461 4237561170 2024 2025-03-06 01:10:19Z BIBLE IN THE SCHOOLS CATHY SCOTT 200 W MARTIN LUTHER KING BLVD 300 CHATTANOOGA TN 37402 3827930 0 X WWW.BIBLEINTHESCHOOLS.COM X 1922 TN TO ADVANCE BIBLE EDUCATION FOR STUDENTS IN HAMILTON COUNTY PUBLIC SCHOOLS 36 35 7 40 0 0 6203293 3493526 0 0 267572 334404 -60591 -78100 6410274 3749830 2342879 2750834 0 0 342723 378651 0 0 372487 381251 357657 3066853 3487142 3343421 262688 9710357 10368663 489076 401026 9221281 9967637 TO ADVANCE BIBLE EDUCATION FOR STUDENTS IN HAMILTON COUNTY PUBLIC SCHOOLS 0 0 2822498 2750834 PROVIDE FUNDING FOR BIBLE PROGRAM IN THE HAMILTON COUNTY PUBLIC MIDDLE AND HIGH SCHOOLS 2822498 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 7 1 0 0 0 0 0 0 0 0 0 0 0 0 X 36 35 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN GA X X BIBLE IN THE SCHOOLS 4236480500 200 W MARTIN LUTHER KING BLVD SUITE CHATTANOOGA TN 37402 ROB HUFFAKER BOARD CHAIRMAN 1.00 X X 0 0 0 BRUCE ZEISER VICE CHAIRMAN 1.00 X X 0 0 0 BENJAMIN PITTS SECRETARY 1.00 X X 0 0 0 JOHN HENEGAR TREASURER 1.00 X X 0 0 0 CATHY SCOTT PRESIDENT 50.00 X X 134967 0 0 JULIAN BELL BOARD MEMBER 1.00 X 0 0 0 NICK BURROWS BOARD MEMBER 1.00 X 0 0 0 NATHAN CATES BOARD MEMBER 1.00 X 0 0 0 THOMAS CLARK BOARD MEMBER 1.00 X 0 0 0 CORKY COKER BOARD MEMBER 1.00 X 0 0 0 MARY COLEMAN BOARD MEMBER 1.00 X 0 0 0 JOSEPH DECOSIMO BOARD MEMBER 1.00 X 0 0 0 JAY EVERETT BOARD MEMBER 1.00 X 0 0 0 FRANKLIN FARROW BOARD MEMBER 1.00 X 0 0 0 TAMI POWELL BOARD MEMBER 1.00 X 0 0 0 TOM GLENN BOARD MEMBER 1.00 X 0 0 0 JOHN HADDOCK BOARD MEMBER 1.00 X 0 0 0 MIKE HARRELL BOARD MEMBER 1.00 X 0 0 0 DR JILL HARTNESS BOARD MEMBER 1.00 X 0 0 0 JOEY B HOGAN BOARD MEMBER 1.00 X 0 0 0 RALPH ROMERO BOARD MEMBER 1.00 X 0 0 0 TRAVIS LYTLE SR BOARD MEMBER 1.00 X 0 0 0 CHRIS MACLELLAN BOARD MEMBER 1.00 X 0 0 0 DR EDNA VARNER BOARD MEMBER 1.00 X 0 0 0 RALPH MOHNEY BOARD MEMBER 1.00 X 0 0 0 DON MORTON BOARD MEMBER 1.00 X 0 0 0 GREG PAWSON BOARD MEMBER 1.00 X 0 0 0 DR GARY PHILLIPS BOARD MEMBER 1.00 X 0 0 0 JOHN PHILLIPS BOARD MEMBER 1.00 X 0 0 0 MINSTER FELICIA PIERCE BOARD MEMBER 1.00 X 0 0 0 OLIVER RICHMOND BOARD MEMBER 1.00 X 0 0 0 CHRIS SANDS BOARD MEMBER 1.00 X 0 0 0 MIKE ST CHARLES BOARD MEMBER 1.00 X 0 0 0 BRITTON STANSELL BOARD MEMBER 1.00 X 0 0 0 KAKHI HUFFAKER WAKEFIELD BOARD MEMBER 1.00 X 0 0 0 TERESA WHITTON BOARD MEMBER 1.00 X 0 0 0 134967 0 0 1 0 0 0 0 823858 2669668 3493526 212769 212769 121635 0 121635 121635 121635 0 823858 78100 -78100 -78100 3749830 0 0 256304 2750834 2750834 139285 19500 34821 84964 191493 26901 46445 118147 6027 617 1743 3667 17743 1682 4509 11552 24103 3575 6082 14446 1350 1350 49553 49553 1007 1007 32045 17550 9970 4525 42671 42671 93020 13286 79734 16733 16733 74604 74604 8620 8620 4263 4263 5514 5514 8095 8095 CONSTITUENT CARE 12401 12401 DEVELOPMENT & EVENTS 3582 538 2664 380 4199 1301 2898 3487142 2822498 292157 372487 219196 447040 1549704 1520445 1508707 543834 376884 34382 390661 342502 6036678 7509431 5411 5411 9710357 10368663 107231 67796 381845 333230 489076 401026 X 3085424 3273940 6135857 6693697 9221281 9967637 9710357 10368663 262688 483668 0 X X 0 1 X 1 0 X 2611881 4263004 4257741 6203293 3493526 20829445 2611881 4263004 4257741 6203293 3493526 20829445 4130913 16698532 19101 25021 70750 197810 212769 525451 69 37 106 21355002 16362 0.78190 0.78520 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2021 AMOUNT: $ 69. 2022 AMOUNT: $ 37. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6036678 1051500 732017 310764 7509431 3682049 1801195 586330 32896 6036678 2449059 1170008 205463 142481 3682049 1672922 1090050 -196864 117049 2449059 1148200 275150 289612 40040 1672922 0.18105 0.67547 0.14348 1 0 52269 34382 17887 324615 324615 342502 EQUITY SECURITIES AT THE GENEROSITY TRUST 7509431 F 7509431 LEASE LIABILITY 333230 333230 X 4311598 483668 483668 3827930 -78100 -78100 3749830 3565242 78100 78100 3487142 0 3487142 PART V, LINE 4: THE TEMPORARILY RESTRICTED ENDOWMENT ASSETS INCLUDE AN AMOUNT OF $43,976 TO FUND THE "BAIRD MCCLURE" TEACHER ON AN ANNUAL BASIS AND $1,033,483 FOR THE FINANCIAL SUSTAINABILITY ENDOWMENT. PERMANENTLY RESTRICTED FUNDS OF $5,067,904 FOR THE FINANCIAL SUSTAINABILITY ENDOWMENT TO BE KEPT IN PERPETUITY AND $4,500 FOR BAIRD. BOARD DESIGNATED FUNDS OF $1,359,568 WERE USED TO SET UP A FUND DESIGNATED TO FUNCTION AS AN ENDOWMENT. THIS FUND WILL BE INVESTED AS DIRECTED BY THE BOARD AND AVAILABLE FOR WITHDRAWAL ONLY AS DIRECTED BY THE BOARD. PART X, LINE 2: THE ENTITY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD OF THE RECOGNITION OF THE TAX POSITION BEING SUSTAINED BASED ON THE MERITS OF THE POSITION BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION IS DEEMED TO BE UNCERTAIN, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A PROBABILITY ASSESSMENT. TAX POSITIONS INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN THE FINANCIAL STATEMENTS AT YEAR-END. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE -78,100. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSE 78,100. ANNUAL LUNCHEON 823858 823858 34601 36429 MICRO EVENT-COKER MUSEUM 0 0 613 6457 823858 823858 35214 42886 78100 -78100 1 HAMILTON COUNTY SCHOOLS TN DEPARTMENT OF EDUCATION 3074 HICKORY VALLEY RD CHATTANOOGA TN 37421 626000638 2750834 0 CASH- BOOK VALUE SALARY AND BENEFITS FOR 33 BIBLE TEACHERS AND 1 CONTENT LEAD DURING THE 2024-2025 SCHOOL YEAR. ASSISTANCE PROVIDED TO HAMILTON COUNTY PUBLIC SCHOOLS AND THREE CHARTER SCHOOLS. PART I, LINE 2: THE FUNDS ARE USED TO ANNUALLY REIMBURSE HAMILTON COUNTY SCHOOLS FOR THE SALARIES, BENEFITS, AND ALL ANCILLARY PROGRAM COSTS OF THEIR EMPLOYEES WHO TEACH ELECTIVE BIBLE EDUCATION COURSES, AS REQUESTED BY PARTICIPATING SCHOOL PRINCIPALS. ALL TEACHERS ARE REQUIRED TO COMPLETE A LEGAL COMPLIANCE COURSE AND ARE EITHER LICENSED AND CERTIFIED BY THE STATE OF TENNESSEE, OR ARE ON A STATE-APPROVED PATH TOWARD LICENSURE. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING BOARD MEMBERS HAVE A FAMILY RELATIONSHIP: BOARD CHAIRMAN ROB HUFFAKER IS THE FATHER OF KAKHI HUFFAKER WAKEFIELD. JOHN PHILLIPS IS THE UNCLE OF DR. JILL HARTNESS. FORM 990, PART VI, SECTION B, LINE 11B IT IS THE PUBLIC SCHOOL BIBLE STUDY COMMITTEE'S POLICY THAT THE TREASURER AND FINANCE COMMITTEE OF THE BOARD WILL REVIEW THE IRS FORM 990 PRIOR TO ITS FILING AND MAKE COPIES AVAILABLE TO THE FULL BOARD OF DIRECTORS FOR THEIR REVIEW IN ADVANCE OF THE FILING WITH THE IRS. THE MEANS OF DELIVERY SHALL BE BY EMAIL TO EACH DIRECTOR'S EMAIL ADDRESS. FORM 990, PART VI, SECTION B, LINE 12C THE PRESIDENT ENSURES THAT ALL BOARD MEMBERS, OFFICERS, AGENTS, EMPLOYEES, AND INDEPENDENT CONTRACTORS OF THE ORGANIZATION ARE MADE AWARE OF THE ORGANIZATION'S POLICY WITH RESPECT TO CONFLICTS OF INTEREST. BOARD MEMBERS COMPLETE IT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 IN REVIEWING AND APPROVING COMPENSATION OF ANY "COVERED INDIVIDUALS," THE PUBLIC SCHOOL BIBLE STUDY COMMITTEE BOARD OF DIRECTORS, OR A DELEGATED COMMITTEE OF THE BOARD (REFERRED TO AS THE "APPROVAL BOARD" BELOW), WILL UTILIZE THE FOLLOWING PROCESS: 1. IMPARTIAL DECISION MAKERS. THE COMPENSATION ARRANGEMENT IS APPROVED IN ADVANCE BY THE APPROVAL BODY COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT. 2. COMPARABILITY DATA. WHEN THE APPROVAL BODY IS CONSIDERING COMPENSATION TO COVERED INDIVIDUALS, IT RELIES ON COMPARABILITY DATA THAT DEMONSTRATE THE FAIR MARKET VALUE OF THE COMPENSATION IN QUESTION. 3. CONCURRENT DOCUMENTATION. THE APPROVAL BODY DOCUMENTS HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY AS CONCURRENT DOCUMENTATION, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY MUST NOTE: A. THE TERMS OF THE COMPENSATION AND THE DATE IT WAS APPROVED. B. THE MEMBERS OF THE APPROVAL BODY WHO WERE PRESENT AND THOSE WHO VOTED ON IT. C. THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WAS OBTAINED. D. ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION BY ANYONE WHO IS OTHERWISE A MEMBER OF THE APPROVAL BODY BUT WHO HAD A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION. COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY OF THE PUBLIC SCHOOL BIBLE STUDY COMMITTEE ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. THE FORM 990 AND AUDIT REPORT ARE MADE AVAILABLE ON THE ORGANIZATION'S WEBSITE. FORMS 990, PART XII, LINE 2C THE PROCESS OF SELECTING AN INDEPENDENT AUDITOR AND OVERSEEING THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR.