BEREAN COMMUNITY DEVELOPMENT CORPORATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
BEREAN COMMUNITY DEVELOPMENT CORPORATION (EIN 58-2665243)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-05-15
IRS object ID
201431359349302528
Schema version
2013v3.0
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)
Return2014-05-15T09:27:28-05:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN571157523PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HABIF AROGETI & WYNNE LLPBusinessNameLine1

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1FIVE CONCOURSE PARKWAY SUITE 1000AddressLine1
CityATLANTACity
StateGAState
ZIP Code30328ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN582665243EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BEREAN COMMUNITY DEVELOPMENT CORPORATIONBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlBEREBusinessNameControlTxt
Phone7705934421PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12197 YOUNG ROADAddressLine1
CitySTONE MOUNTAINCity
StateGAState
ZIP Code30088ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRAYMON LESTERPersonNm
Person TitleCFOPersonTitleTxt
Phone7705934421PhoneNum
Signature2014-05-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJANA M BLEDSOE CPAPreparerPersonNm
PTINP00118021PTIN
Phone4048929651PhoneNum
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRAYMON LESTERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12197 YOUNG ROADAddressLine1
CitySTONE MOUNTAINCity
StateGAState
ZIP Code30088ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$1,749,742GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTO PROVIDE QUALITY CHRISTIAN EDUCATION AND PROMOTE COMMUNITY HEALTH AND WELFARE.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers25TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,120,472PYProgramServiceRevenueAmt
CY Program Service Revenue$1,749,742CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,120,472PYTotalRevenueAmt
CY Total Revenue$1,749,742CYTotalRevenueAmt
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$1,889PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,186,399PYOtherExpensesAmt
CY Other Expenses$1,739,453CYOtherExpensesAmt
PY Total Expenses$1,188,288PYTotalExpensesAmt
CY Total Expenses$1,739,453CYTotalExpensesAmt
PY Revenues Less Expenses-$67,816PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$10,289CYRevenuesLessExpensesAmt
Total Assets BOY$20,213TotalAssetsBOYAmt
Total Assets EOY$87,191TotalAssetsEOYAmt
Total Liabilities BOY$43,069TotalLiabilitiesBOYAmt
Total Liabilities EOY$99,758TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$22,856NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$12,567NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE QUALITY CHRISTIAN EDUCATION AND PROMOTE COMMUNITY HEALTH AND WELFARE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$648,674ExpenseAmt
Revenue$1,187,225RevenueAmt
DescBEREAN CHRISTIAN ACADEMY IS A CHRISTIAN SCHOOL SERVING OVER ONE HUNDRED FORTY K-4 THROUGH 5TH GRADE STUDENTS. THE ACADEMY USES THE ABEKA CURRICULUM WITH CLASSROOM SIZE LIMITS OF 15 STUDENTS PER CLASS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$357,640ExpenseAmt
Revenue$244,213RevenueAmt
DescBEREAN CHRISTIAN SCHOOL AGE CENTER IS A BEFORE AND AFTER SCHOOL PROGRAM ALONG WITH 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

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$158,179ExpenseAmt
Revenue$318,304RevenueAmt
DescBEREAN FITNESS & RECREATION CENTER IS A MEMBERSHIP BASED PROGRAM THAT PROVIDES RECREATIONAL ACTIVITIES THAT PROMOTE HEALTH AND WELLNESS AMONG YOUTH AND ADULTS. THE COST IS $200 PER YEAR FOR INDIVIDUALS, $400 PER YEAR FOR FAMILIES, AND $50 PER YEAR FOR SENIORS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,164,493TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
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 Required0ScheduleJRequiredInd
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 With Officer Ent0BusinessRlnWithOfficerEntInd
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 Document31IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
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
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RAYMON LESTERBusinessNameLine1
FieldValueIRS element (for citing)
Phone7705934421PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12197 YOUNG ROADAddressLine1
CitySTONE MOUNTAINCity
StateGAState
ZIP Code30088ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PASTOR KERWIN B LEE
PRESIDENT20.00Yes (X)Yes (X)$0$138,141$0
HORACE MCMILLIAN
VICE PRESIDENT15.00Yes (X)Yes (X)$0$0$0
KIM DAWSON
SECRETARY5.00Yes (X)Yes (X)$0$0$0
DEMONTE WALKER
TREASURER1.00Yes (X)Yes (X)$0$0$0
VONTRICE DERICO
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$138,141TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION AND FEES900099$1,315,707$1,315,707
OTHER INCOME900099$336,320$336,320
MEMBERSHIP DUES900099$97,715$97,715
FieldValueIRS element (for citing)
Total Program Service Revenue$1,749,742TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,749,742TotalRevenueColumnAmt
Related Or Exempt Func Income$1,749,742RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,276,160TotalAmt
Program Services$893,312ProgramServicesAmt
Management And General$382,848ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$827TotalAmt
Management And General$827ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,111TotalAmt
Program Services$5,111ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,595TotalAmt
Program Services$2,595ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$4,685TotalAmt
Management And General$4,685ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$81,827TotalAmt
Management And General$81,827ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
PROGRAM FOOD COSTS$104,619$104,619
SUPPLIES$103,885$69,027$34,858$0
OUTINGS & FIELD TRIPS$45,265$45,265
BOOKS & REFERENCE$37,681$37,681

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$76,798TotalAmt
Program Services$6,883ProgramServicesAmt
Management And General$69,915ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,739,453TotalAmt
Program Services$1,164,493ProgramServicesAmt
Management And General$574,960ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,641BOYAmt
EOY$59,086EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$881BOYAmt
EOY$22,233EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$53,088LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$47,216LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$10,556BOYAmt
EOY$5,872EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$135BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$20,213BOYAmt
EOY$87,191EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$18,618BOYAmt
EOY$30,239EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$21,317BOYAmt
EOY$18,916EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,134BOYAmt
EOY$50,603EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$43,069BOYAmt
EOY$99,758EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$22,856BOYAmt
EOY-$12,567EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$22,856BOYAmt
EOY-$12,567EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$20,213BOYAmt
EOY$87,191EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$10,289ReconcilationRevenueExpnssAmt
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)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$53,088InvestmentCostOrOtherBasisAmt
Depreciation$47,216DepreciationAmt
Book Value$5,872BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,872TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescINTERCOMPANY A/P - BCCDesc
Amt$50,603Amt
FieldValueIRS element (for citing)
Total Liability$50,603TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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.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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11THE 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 RETURN HAS BEEN REVIEWED BY ALL BOARD MEMBERS, THEY ARE ASKED TO SIGN A RESOLUTION STATING THAT THE RETURN HAS BEEN REVIEWED AND FULLY EXPLAINED.
FORM 990, PART VI, SECTION B, LINE 12CTHE BOARD OF DIRECTORS ARE ASKED TO SIGN AN AFFADAVIT ANNUALLY THAT STATES THAT THEY ARE NOT INVOLVED WITH ANY ORGANIZATIONS THAT WOULD CREATE A POTENTIAL CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS AVAILABLE FOR PUBLIC INSPECTION.
FORM 990, PART IX, LINE 11GCONTRACT LABOR: PROGRAM SERVICE EXPENSES 893,312. MANAGEMENT AND GENERAL EXPENSES 382,848. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,276,160.
FORM 990, PART XII, LINE 2CTHERE HAS BEEN NO CHANGE FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BEREAN CHRISTIAN CHURCHBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line12201 YOUNG ROADAddressLine1
CitySTONE MOUNTAINCity
StateGAState
ZIP Code30088ZIPCode
FieldValueIRS element (for citing)
EIN621621203EIN
Primary ActivitiesWORSHIP SERVICESPrimaryActivitiesTxt
Legal Domicile StateGALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 1PublicCharityStatusTxt
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 Org0GiftGrntCapContriFromOthOrgInd
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 OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
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
K$1CONTRACT
BEREAN CHRISTIAN CHURCH
NN/A

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