Civic Intelligence

Berean Childrens Home Inc

EIN 20-0269990 • 501(c)3 • Brookhaven, MS

Profile

To provide housing to children in a christian based environment while teaching spiritual and moral values, developing intellect, emphasixing citizenship and seeing to the social, mental and physical development of the children.

PO Box 1009Brookhaven, MS 39602

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

42nd percentile

0.04x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

7th percentile

-45%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

15th percentile

-12%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

12th percentile

-26%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,413,169

Up $17,854 (+0.7%) from 2023

Liabilities

Down

$25,757

Down $3,134 (-11%) from 2023

Net Assets

Up

$2,387,412

Up $20,988 (+0.9%) from 2023

Revenue

Up

$847,625

Up $237,912 (+39%) from 2023

Expenses

Up

$826,637

Up $79,006 (+11%) from 2023

Net Income

Up

$20,988

Up $158,906 (+115%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,942,126Liabilities 2010: $300,613Net Assets 2010: $1,641,5132010Assets 2011: $2,456,515Liabilities 2011: $999,926Net Assets 2011: $1,456,5892011Assets 2012: $2,675,160Liabilities 2012: $909,977Net Assets 2012: $1,765,1832012Assets 2013: $2,746,660Liabilities 2013: $965,759Net Assets 2013: $1,780,9012013Assets 2014: $2,728,449Liabilities 2014: $910,375Net Assets 2014: $1,818,0742014Assets 2015: $2,997,385Liabilities 2015: $843,625Net Assets 2015: $2,153,7602015Assets 2016: $2,833,211Liabilities 2016: $747,552Net Assets 2016: $2,085,6592016Assets 2017: $2,657,077Liabilities 2017: $674,079Net Assets 2017: $1,982,9982017Assets 2018: $2,566,050Liabilities 2018: $603,435Net Assets 2018: $1,962,6152018Assets 2019: $3,030,647Liabilities 2019: $21,312Net Assets 2019: $3,009,3352019Assets 2020: $2,798,354Liabilities 2020: $11,740Net Assets 2020: $2,786,6142020Assets 2021: $2,698,813Liabilities 2021: $29,729Net Assets 2021: $2,669,0842021Assets 2022: $2,545,130Liabilities 2022: $40,788Net Assets 2022: $2,504,3422022Assets 2023: $2,395,315Liabilities 2023: $28,891Net Assets 2023: $2,366,4242023Assets 2024: $2,413,169Liabilities 2024: $25,757Net Assets 2024: $2,387,4122024

Highlighted filing

2024

Assets$2,413,169
Liabilities$25,757
Net Assets$2,387,412

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $461,7182010Revenue 2011: $112,327Expenses 2011: $297,251Net Income 2011: -$184,9242011Revenue 2012: $604,096Expenses 2012: $295,502Net Income 2012: $308,5942012Revenue 2013: $432,770Expenses 2013: $369,843Net Income 2013: $62,9272013Revenue 2014: $566,115Expenses 2014: $528,942Net Income 2014: $37,1732014Revenue 2015: $805,315Expenses 2015: $469,629Net Income 2015: $335,6862015Revenue 2016: $443,619Expenses 2016: $512,267Net Income 2016: -$68,6482016Revenue 2017: $604,547Expenses 2017: $707,208Net Income 2017: -$102,6612017Revenue 2018: $491,190Expenses 2018: $511,573Net Income 2018: -$20,3832018Revenue 2019: $1,569,247Expenses 2019: $522,527Net Income 2019: $1,046,7202019Revenue 2020: $490,767Expenses 2020: $713,488Net Income 2020: -$222,7212020Revenue 2021: $502,388Expenses 2021: $619,918Net Income 2021: -$117,5302021Revenue 2022: $587,275Expenses 2022: $752,017Net Income 2022: -$164,7422022Revenue 2023: $609,713Expenses 2023: $747,631Net Income 2023: -$137,9182023Revenue 2024: $847,625Expenses 2024: $826,637Net Income 2024: $20,9882024

Highlighted filing

2024

Revenue$847,625
Expenses$826,637
Net Income$20,988

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.41$0.03$2.39$0.85$0.83$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.40$0.03$2.37$0.61$0.75$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.55$0.04$2.50$0.59$0.75$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$0.03$2.67$0.50$0.62$0.12
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.01$2.79$0.49$0.71$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$0.02$3.01$1.57$0.52$1.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.60$1.96$0.49$0.51$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.66$0.67$1.98$0.60$0.71$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.83$0.75$2.09$0.44$0.51$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.00$0.84$2.15$0.81$0.47$0.34
2014Summary only. Only limited summary data is available for this year.$2.73$0.91$1.82$0.57$0.53$0.04
2013Summary only. Only limited summary data is available for this year.$2.75$0.97$1.78$0.43$0.37$0.06
2012Summary only. Only limited summary data is available for this year.$2.68$0.91$1.77$0.60$0.30$0.31
2011Summary only. Only limited summary data is available for this year.$2.46$1.00$1.46$0.11$0.30$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.30$1.64$0.46
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2017 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 20, 2018
Return Version
2017v2.3
Gross Receipts
$604,547
Mission and Program Overview

Mission

To provide housing to children in a christian based environment while teaching spiritual and moral values, developing intellect, emphasixing citizenship and seeing to the social, mental and physical development of the children.

To provide housing to adolescent children in a christian based environment while teaching spiritual and moral values, developing intellect, emphasizing citizenship, and seeing to the social, mental and physical development of the children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,853,972$1,783,557▼ $70,415
Cash and Non-Interest-Bearing Accounts$326,985$383,862▲ $56,877
Other Notes and Loans Receivable, Net$542,215$370,235▼ $171,980
Investments in Publicly Traded Securities$83,413$88,369▲ $4,956
Intangible Assets$17,256$15,437▼ $1,819
Accounts Receivable$5,951$12,587▲ $6,636
Total Assets$2,833,211$2,657,077▼ $176,134
Other Assets Total$3,419$3,030▼ $389
Liabilities
Mortgage Notes Payable Secured by Investment Property$730,842$656,060▼ $74,782
Accounts Payable and Accrued Expenses$14,845$15,963▲ $1,118
Other Liabilities$1,865$2,056▲ $191
Total Liabilities$747,552$674,079▼ $73,473
Net Assets / Fund Balance
Unrestricted Net Assets$2,085,659$1,982,998▼ $102,661
Total Net Assets Fund Balance$2,085,659$1,982,998▼ $102,661
Total Liabilities and Net Assets / Fund Balance$2,833,211$2,657,077▼ $176,134

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,719,457$494,008$2,213,465
Land$64,100-$64,100
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wendell DavisPresident
Andrew ReddDirector
Bob LeverettDirector
Brad HodgesDirector
Donnie CainDirector
Donny LawsonDirector
Jerry MillerDirector
Jim HartDirector
Mark DavisDirector
Patrick BrownDirector
Ronnie LoftonDirector
Tim WhiteDirector
William CaseDirector
Mark SmithSecretary/tr
Glen ReddVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$584,299
Program Service Revenue
$0
Investment Income
$11,398
Other Revenue
$8,850
All Other Contributions
$480,014
Change in Net Assets
$-102,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$486,756
Salaries, Compensation, and Employee Benefits$219,221
Professional Fundraising Fees$1,231
Total Fundraising Expense$1,231
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$118,985$34,900-$153,885
All Other Expenses$56,820$814-$57,634
Other Employee Benefits$33,303$11,094-$44,397
Insurance$38,593--$38,593
Interest$32,542--$32,542
Other Expenses$28,836$166,038-$28,836
Payroll Taxes$8,989$2,670-$11,659
Office Expenses-$10,981-$10,981
Pension Plan Contributions$5,790$3,490-$9,280
Fees for Services Other-$7,029-$7,029
Travel$5,714--$5,714
Fees for Services Accounting-$2,500-$2,500
Fees for Services Professional Fundraising--$1,231$1,231
Conferences and Meetings$753--$753
Total Functional Expenses$466,461$239,516$1,231$707,208
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,231
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest$2,056
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Wendell davis mark davis president director father/son ron clemons william case secretary director father in law/son in law andrew redd camille redd director employee husband/wife

Form 990, Page 6, Part VI, Line 11B

The president reviews the return before it is submitted

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Berean Childrens Home Inc
EIN
20-0269990
Phone
6018235776
Address
PO BOX 1009, BROOKHAVEN, MS 39602

Signing Officer

Name
Wendell Davis
Title
President
Phone
6018235776
Signed
2018-07-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendell Davis
Formed
2004
Voting Board Members
15
Independent Board Members
15
Employees
10

Preparer

Firm
Lowery Payn and Leggett CPA
Address
207 S RAILROAD AVE, BROOKHAVEN, MS 39601-3331
Preparer
Sharon E Payn CPA
Phone
6018331456
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide housing to children in a christian based environment while teaching spiritual and moral values, developing intellect, emphasixing citizenship and seeing to the social, mental and physical development of the children.

Raw XML AppendixShowing 400 of 408 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt012587
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE HOUSING TO ADOLESCENT CHILDREN IN A CHRISTIAN BASED ENVIRONMENT WHILE TEACHING SPIRITUAL AND MORAL VALUES, DEVELOPING INTELLECT, EMPHASIZING CITIZENSHIP, AND SEEING TO THE SOCIAL, MENTAL AND PHYSICAL DEVELOPMENT OF THE CHILDREN.
IRS990/AllOtherContributionsAmt0480014
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IRS990/AllOtherExpensesGrp/TotalAmt057634
IRS990/BooksInCareOfDetail/PersonNm0CAMILLE REDD
IRS990/BooksInCareOfDetail/PhoneNum06018235776
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01180 BEREA TRAIL SE
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
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IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0753
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IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0584299
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt011398
IRS990/CYOtherExpensesAmt0486756
IRS990/CYOtherRevenueAmt08850
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IRS990/CYRevenuesLessExpensesAmt0-102661
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IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
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IRS990/Desc0THE HOME PROVIDES HOUSING TO CHILDREN AND ASSISTS THEM IN ACHIEVING EXCELLENCE, MATURING SPIRITUALLY, INTELLECTUALLY, EMOTIONALLY, SOCIALLY, AND PHYSICALLY. THE CHILDREN RECEIVE GROUP AND INDIVIDUAL THERAPY AND COUNSELING
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IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
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IRS990/FamilyOrBusinessRlnInd0true
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IRS990/FeesForServicesProfFundraising/TotalAmt01231
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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/PersonNm13JERRY MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm14MARK SMITH
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY/TR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WENDELL DAVIS MARK DAVIS PRESIDENT DIRECTOR FATHER/SON RON CLEMONS WILLIAM CASE SECRETARY DIRECTOR FATHER IN LAW/SON IN LAW ANDREW REDD CAMILLE REDD DIRECTOR EMPLOYEE HUSBAND/WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT REVIEWS THE RETURN BEFORE IT IS SUBMITTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0WENDELL DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
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ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEREAN CHILDRENS HOME INC
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ReturnHeader/FilingSecurityInformation/IPTm010:15:03
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0640941282
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOWERY PAYN AND LEGGETT CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0207 S RAILROAD AVE
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