2020-11-13T09:11:58-06:00 2019-12-31 571157523 APRIO LLP 5 CONCOURSE PARKWAY SUITE 1000 ATLANTA GA 30328 990 2019-01-01 582665243 BEREAN COMMUNITY DEVELOPMENT CORPORATION BERE 7705934421 2197 YOUNG ROAD STONE MOUNTAIN GA 30088 RAYMON LESTER CFO 7705934421 2020-11-12 1 MELISA BEAUCHAMP EA P01647853 4048929651 2020-11-12 208.87.238.180 2020-11-12 08:00:48 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 78ECE2F634B7F214ADD844B4D499D063920045B4 2019 2021-01-29 14:40:06Z RAYMON LESTER 2197 YOUNG ROAD STONE MOUNTAIN GA 30088 2908953 0 X N/A X 2001 GA TO PROVIDE QUALITY CHRISTIAN EDUCATION, CHILD CARE AND PROMOTE COMMUNITY HEALTH AND WELFARE. 5 4 104 50 0 0 466112 684697 2528405 2224256 0 0 0 0 2994517 2908953 0 0 0 0 2261156 2162638 0 0 0 797532 656355 3058688 2818993 -64171 89960 147177 206008 154541 123412 -7364 82596 X TO PROVIDE QUALITY CHRISTIAN EDUCATION, CHILD CARE AND PROMOTE COMMUNITY HEALTH AND WELFARE. 0 0 717945 659949 BEREAN 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. 1021268 1274294 BEREAN 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. 186835 139049 BEREAN 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. 136805 150964 BEREAN 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. 136805 150964 2062853 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 23 0 1 104 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 GA X RAYMON LESTER 7705934421 2197 YOUNG ROAD STONE MOUNTAIN GA 30088 PASTOR KERWIN B LEE PRESIDENT 20.00 40.00 X X 0 1102961 188925 DR BERNETTA JONES VICE PRESIDENT 0.50 X X 0 0 0 KIM DAWSON SECRETARY 0.20 X X 0 0 0 EARL MOTON TREASURER 0.10 X X 0 0 0 WANDA WALLACE BOARD MEMBER 0.10 X 0 0 0 0 1102961 188925 0 0 1 0 0 679697 5000 684697 TUITION AND FEES 900099 2059320 2059320 MEMBERSHIP DUES 900099 99861 99861 OTHER INCOME 900099 65075 65075 2224256 2908953 2224256 0 0 1734394 1214076 520318 10558 7390 3168 169304 118513 50791 248382 173868 74514 97204 68043 29161 63441 44410 19031 127597 104209 23388 1864 1864 5493 3845 1648 PROGRAM FOOD COSTS 163752 163752 SUPPLIES 53811 53811 OUTINGS & FIELD TRIPS 41011 41011 FINANCIAL SERVICE CHARG 28081 19657 8424 74101 50268 23833 2818993 2062853 756140 0 131881 159252 9945 43269 62936 59449 5351 3487 147177 206008 112928 95387 41613 28025 154541 123412 X -7364 82596 -7364 82596 147177 206008 89960 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62936 59449 3487 3487 X 3432186 523233 523233 2908953 0 2908953 3342226 523233 523233 2818993 0 2818993 PART X, LINE 2: THE 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. 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 ORGANIZATION PRINTS A MARKETING BROCHURE THAT DESCRIBES ITS RACIALLY NONDISCRIMINATORY POLICIES AS WELL AS POSTS IT AT CERTAIN LOCATIONS WITHIN THE FACILITY. 0 0 0 0 0 0 0 0 0 PASTOR KERWIN B LEE PRESIDENT 0 961331 0 0 0 141630 0 0 0 188925 0 1291886 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE 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 12C THE 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 19 DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C: THERE HAS BEEN NO CHANGES FROM PRIOR YEAR. BEREAN CHRISTIAN CHURCH 2201 YOUNG ROAD STONE MOUNTAIN GA 30088 621621203 WORSHIP SE GA 501(C)(3) CHURCH N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BEREAN CHRISTIAN CHURCH C 679697 ACTUAL VALUE BEREAN CHRISTIAN CHURCH C 523239 FAIR MARKET VALUE