BEREAN COMMUNITY DEVELOPMENT CORPORATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
BEREAN COMMUNITY DEVELOPMENT CORPORATION (EIN 58-2665243)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-13
IRS object ID
202013189349301726
Schema version
2019v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-11-13T09:11:58-06:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN571157523PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1APRIO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15 CONCOURSE PARKWAY SUITE 1000AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30328ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN582665243EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BEREAN COMMUNITY DEVELOPMENT CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBEREBusinessNameControlTxt
Phone7705934421PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12197 YOUNG ROADAddressLine1Txt
CitySTONE MOUNTAINCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30088ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRAYMON LESTERPersonNm
Person TitleCFOPersonTitleTxt
Phone7705934421PhoneNum
Signature2020-11-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMELISA BEAUCHAMP EAPreparerPersonNm
PTINP01647853PTIN
Phone4048929651PhoneNum
Preparation2020-11-12PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address208.87.238.180IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-12IPDt
IP Tm08:00:48IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id78ECE2F634B7F214ADD844B4D499D063920045B4AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-01-29 14:40:06ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRAYMON LESTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12197 YOUNG ROADAddressLine1Txt
CitySTONE MOUNTAINCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30088ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,908,953GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTO PROVIDE QUALITY CHRISTIAN EDUCATION, CHILD CARE AND PROMOTE COMMUNITY HEALTH AND WELFARE.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee104TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$466,112PYContributionsGrantsAmt
CY Contributions Grants$684,697CYContributionsGrantsAmt
PY Program Service Revenue$2,528,405PYProgramServiceRevenueAmt
CY Program Service Revenue$2,224,256CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,994,517PYTotalRevenueAmt
CY Total Revenue$2,908,953CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,261,156PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,162,638CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$797,532PYOtherExpensesAmt
CY Other Expenses$656,355CYOtherExpensesAmt
PY Total Expenses$3,058,688PYTotalExpensesAmt
CY Total Expenses$2,818,993CYTotalExpensesAmt
PY Revenues Less Expenses-$64,171PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$89,960CYRevenuesLessExpensesAmt
Total Assets BOY$147,177TotalAssetsBOYAmt
Total Assets EOY$206,008TotalAssetsEOYAmt
Total Liabilities BOY$154,541TotalLiabilitiesBOYAmt
Total Liabilities EOY$123,412TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$7,364NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$82,596NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE QUALITY CHRISTIAN EDUCATION, CHILD CARE AND PROMOTE COMMUNITY HEALTH AND WELFARE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$717,945ExpenseAmt
Revenue$659,949RevenueAmt
DescBEREAN CHRISTIAN ACADEMY IS A CHRISTIAN SCHOOL SERVICE A MAXIMUM OF 175 K-8 GRADE STUDENTS. THE ACADEMY USES THE GEORGIA STANDARD OF EXCELLENCE CURRICULUM, AND SUPPLEMENTS WITH ABEKA AND PERSON CURRICULUM AND OTHER AVAILABLE RESOURCES. THE SCHOOL LIMITS CLASSROOM SIZE TO 18 STUDENTS PER CLASS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,021,268ExpenseAmt
Revenue$1,274,294RevenueAmt
DescBEREAN CHRISTIAN EARLY LEARNING ACADEMY (BCELA) BEGAN OPREATIONS IN 2013 AND IS ANOTHER PART OF THE BEREAN COMMUNITY DEVELOPMENT CORPORATION. BCELA SERVED OVER 150 STUDENTS FROM AGES 6 WEEKS TO 4 YEARS OLD AND AGES 5 TO 10 YEARS OLD FOR ITS BEFORE AND AFTER SCHOOL CARE PROGRAM.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$186,835ExpenseAmt
Revenue$139,049RevenueAmt
DescBEREAN FITNESS & RECREATION CENTER IS A MEMBERSHIP BASED PROGRAMTHAT PROVIDES RECREATIONAL ACTIVITIES THAT PROMOTE HEALTH ANDWELLNESS AMONG YOUTH AND ADULTS. THE COST IS $200 PER YEAR FORINDIVIDUALS, $400 PER YEAR FOR FAMILIES, AND $50 PER YEAR FORSENIORS.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$136,805ExpenseAmt
Revenue$150,964RevenueAmt
DescBEREAN CHRISTIAN SCHOOL AGE CENTER IS A BEFORE AND AFTER SCHOOL PROGRAM AND A SUMMER CAMP PROGRAM THAT SERVES 150 KIDS DURING THE SCHOOL YEAR AND 350 KIDS DURING THE SUMMER. THE PROGRAM PROVIDES A STRUCTURED ENVIRONMENT THAT INCLUDES EDUCATIONAL ACTIVITIES AND FIELD TRIPS.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$136,805TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$150,964TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$2,062,853TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document23IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee104EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonRAYMON LESTERPersonNm
Phone7705934421PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12197 YOUNG ROADAddressLine1Txt
CitySTONE MOUNTAINCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30088ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PASTOR KERWIN B LEE
PRESIDENT20.0040.00Yes (X)Yes (X)$0$1,102,961$188,925
DR BERNETTA JONES
VICE PRESIDENT0.50Yes (X)Yes (X)$0$0$0
KIM DAWSON
SECRETARY0.20Yes (X)Yes (X)$0$0$0
EARL MOTON
TREASURER0.10Yes (X)Yes (X)$0$0$0
WANDA WALLACE
BOARD MEMBER0.10Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,102,961TotReportableCompRltdOrgAmt
Total Other Compensation$188,925TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$679,697RelatedOrganizationsAmt
All Other Contributions$5,000AllOtherContributionsAmt
Total Contributions$684,697TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES900099$2,059,320$2,059,320
MEMBERSHIP DUES900099$99,861$99,861
OTHER INCOME900099$65,075$65,075
FieldValueIRS element (for citing)
Total Program Service Revenue$2,224,256TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,908,953TotalRevenueColumnAmt
Related Or Exempt Func Income$2,224,256RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,734,394TotalAmt
Program Services$1,214,076ProgramServicesAmt
Management And General$520,318ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$10,558TotalAmt
Program Services$7,390ProgramServicesAmt
Management And General$3,168ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$169,304TotalAmt
Program Services$118,513ProgramServicesAmt
Management And General$50,791ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$248,382TotalAmt
Program Services$173,868ProgramServicesAmt
Management And General$74,514ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$97,204TotalAmt
Program Services$68,043ProgramServicesAmt
Management And General$29,161ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$63,441TotalAmt
Program Services$44,410ProgramServicesAmt
Management And General$19,031ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$127,597TotalAmt
Program Services$104,209ProgramServicesAmt
Management And General$23,388ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,864TotalAmt
Management And General$1,864ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,493TotalAmt
Program Services$3,845ProgramServicesAmt
Management And General$1,648ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PROGRAM FOOD COSTS$163,752$163,752
SUPPLIES$53,811$53,811
OUTINGS & FIELD TRIPS$41,011$41,011
FINANCIAL SERVICE CHARG$28,081$19,657$8,424

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$74,101TotalAmt
Program Services$50,268ProgramServicesAmt
Management And General$23,833ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,818,993TotalAmt
Program Services$2,062,853ProgramServicesAmt
Management And General$756,140ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$131,881BOYAmt
EOY$159,252EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,945BOYAmt
EOY$43,269EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$62,936LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$59,449LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,351BOYAmt
EOY$3,487EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$147,177BOYAmt
EOY$206,008EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$112,928BOYAmt
EOY$95,387EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$41,613BOYAmt
EOY$28,025EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$154,541BOYAmt
EOY$123,412EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$7,364BOYAmt
EOY$82,596EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$7,364BOYAmt
EOY$82,596EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$147,177BOYAmt
EOY$206,008EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$89,960ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consol And Sep Basis Fincl StmtYes (X)ConsolAndSepBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$62,936OtherCostOrOtherBasisAmt
Depreciation$59,449DepreciationAmt
Book Value$3,487BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,487TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,432,186TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$523,233DonatedServicesAndUseFcltsAmt
Revenue Not Reported$523,233RevenueNotReportedAmt
Revenue Subtotal$2,908,953RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,908,953TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,342,226TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$523,233DonatedServicesUseFcltsAmt
Expenses Not Reported$523,233ExpensesNotReportedAmt
Expenses Subtotal$2,818,993ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,818,993TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION IS A NONPROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES IS REQUIRED. THE ORGANIZATION APPLIES THE GUIDANCE ON ACCOUNTING FOR UNCERTAIN TAX PROVISIONS IN FASB ASC 740 INCOME TAXES. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS UP TO AND INCLUDING 2017.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd0GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, PART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION PRINTS A MARKETING BROCHURE THAT DESCRIBES ITS RACIALLY NONDISCRIMINATORY POLICIES AS WELL AS POSTS IT AT CERTAIN LOCATIONS WITHIN THE FACILITY.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonPASTOR KERWIN B LEEPersonNm
TitlePRESIDENTTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$961,331CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$141,630OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$188,925NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$1,291,886TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS ARE EACH GIVEN A COPY OF THE FORM 990 AND ASKED TO MAKE ANY COMMENTS OR ASK ANY QUESTIONS REGARDING THE RETURN. ONCE THE TAX RETURN HAS BEEN REVIEWED BY ALL BOARD MEMBERS, THEY ARE ASKED TO SIGN A RESOLUTION STATING THE RETURN HAS BEEN FULLY REVIEWED AND EXPLAINED.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS ARE ASKED EACH YEAR IF THEY ARE INVOLVED WITH ANY ORGANZIATIONS THAT WOULD CREATE A POTENTIAL CONFLICT OF INTEREST. SHOULD A CONFLICT OF INTEREST ARISE THE BOARD MEMBER WILL ABSTAIN FROM ALL VOTES RELATED TO THE CONFLICT.
FORM 990, PART VI, SECTION C, LINE 19DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST
FORM 990, PART XII, LINE 2C:THERE HAS BEEN NO CHANGES FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BEREAN CHRISTIAN CHURCHBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line12201 YOUNG ROADAddressLine1Txt
CitySTONE MOUNTAINCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30088ZIPCd
FieldValueIRS element (for citing)
EIN621621203EIN
Primary ActivitiesWORSHIP SEPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusCHURCHPublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
BEREAN CHRISTIAN CHURCH
C$679,697ACTUAL VALUE
BEREAN CHRISTIAN CHURCH
C$523,239FAIR MARKET VALUE

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