2018-11-12T15:51:05-06:00 2017-12-31 582487348 HAW APRIO LLP FIVE CONCOURSE PARKWAY SUITE 1000 ATLANTA GA 30328 990 2017-01-01 582665243 BEREAN COMMUNITY DEVELOPMENT CORPORATION BERE 7705934421 2197 YOUNG ROAD STONE MOUNTAIN GA 30088 RAYMON LESTER CFO 7705934421 2018-11-07 1 ANGELA T DOTSON CPA P00645864 4048929651 2018-11-07 208.87.234.180 2018-11-07 07:45:24 ES P DDD494BD41BDDE2076716C3FBFD97C0121DC10D6 9BC931C47D371216019AAE596F7FE30E6EB5FB0A 2017 2019-02-21 02:37:17Z RAYMON LESTER 2197 YOUNG ROAD STONE MOUNTAIN GA 30088 2928041 0 X N/A X 2001 GA TO PROVIDE QUALITY CHRISTIAN EDUCATION AND PROMOTE COMMUNITY HEALTH AND WELFARE. 5 4 0 200 0 0 266546 277059 2810128 2650982 0 0 0 0 3076674 2928041 0 0 0 0 2235659 2262786 0 0 0 875136 778374 3110795 3041160 -34121 -113119 257892 179346 87966 122539 169926 56807 X TO PROVIDE QUALITY CHRISTIAN EDUCATION AND PROMOTE COMMUNITY HEALTH AND WELFARE. 0 0 864478 1074323 BEREAN CHRISTIAN ACADEMY IS A CHRISTIAN SCHOOL SERVING OVER 175 K-8 GRADE STUDENTS. THE ACADEMY USES THE ABEKA CURRICULUM, AND SUPPLEMENTS WITH THE PEARSON CURRICULUM, WITH CLASSROOM SIZE LIMITS OF 20 STUDENTS PER CLASS. 826277 1144371 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. 214301 154956 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. 255433 336834 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. 255433 336834 2160489 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 32 0 1 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 1102966 175250 KIM DAWSON SECRETARY 5.00 X X 0 0 0 EARL MOTON TREASURER 1.00 X X 0 0 0 WANDA WALLACE BOARD MEMBER 1.00 X 0 0 0 DR BERNETTA JONES VICE PRESIDENT 20.00 X X 0 0 0 0 1102966 175250 0 0 1 0 0 277059 277059 TUITION AND FEES 900099 2430281 2430281 OTHER INCOME 900099 136484 136484 MEMBERSHIP DUES 900099 84217 84217 2650982 2928041 2650982 0 0 1912540 1338778 573762 17034 11924 5110 174783 122348 52435 158429 110900 47529 163355 92941 70414 35 35 98957 24366 74591 60077 42065 18012 1778 1778 1273 1273 4499 3149 1350 PROGRAM FOOD COSTS 157958 157958 OUTINGS & FIELD TRIPS 87859 87859 SUPPLIES 82741 82741 FINANCIAL SERVICE CHARG 38233 31014 7219 81609 54411 27198 3041160 2160489 880671 0 238821 159859 13512 12272 62935 55720 5559 7215 257892 179346 51349 76472 36617 46067 87966 122539 X 169926 56807 169926 56807 257892 179346 -113119 0 X X 0 1 X 1 0 X 62935 55720 7215 7215 X 3451274 523233 523233 2928041 0 2928041 3564393 523233 523233 3041160 0 3041160 PART X, LINE 2: THE ORGANIZATION APPLIES A RECOGNITION THRESHOLD TO ALL INCOME TAX BENEFITS ARISING FROM UNCERTAIN INCOME TAX POSITIONS SUCH THAT A TAX BENEFIT ARISING FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED FOR FINANCIAL REPORTING PURPOSES IF, AND TO THE EXTENT THAT, THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED IN AN AUDIT BY THE APPLICABLE TAXING AUTHORITY. 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 941814 0 0 0 161152 0 0 0 175250 0 1278216 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 TO SIGN AN AFFADAVIT ANNUALLY THAT STATES THEY ARE NOT INVOLVED WITH ANY ORGANZIATIONS THAT WOULD CREATE A POTENTIAL CONFLICT OF INTEREST. 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 277059 ACTUAL VALUE BEREAN CHRISTIAN CHURCH C 523233 FAIR MARKET VALUE