Civic Intelligence

Bethany Community Church Inc

EIN 22-3148873 • 501(c)3 • Elizabeth, NJ

Profile

Purpose of the church is to promote the word of God as stated in Matt. 28:18-20.

36 40 South Broad StElizabeth, NJ 07202
Siviq Scores

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

Liabilities / Assets

73rd percentile

0.29x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

2.36x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

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 2024

Asset Growth

85th percentile

31%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

6.5%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,605,252

Up $1,081,043 (+31%) from 2023

Liabilities

Up

$1,346,857

Up $35,674 (+2.7%) from 2023

Net Assets

Up

$3,258,395

Up $1,045,369 (+47%) from 2023

Revenue

Up

$571,655

Up $34,949 (+6.5%) from 2023

Expenses

Up

$362,026

Up $130,071 (+56%) from 2023

Net Income

Down

$209,629

Down $95,122 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2023: $3,524,209Liabilities 2023: $1,311,183Net Assets 2023: $2,213,0262023Assets 2024: $4,605,252Liabilities 2024: $1,346,857Net Assets 2024: $3,258,3952024

Highlighted filing

2024

Assets$4,605,252
Liabilities$1,346,857
Net Assets$3,258,395

Operations Trend

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

$600K$400K$200K$0Revenue 2023: $536,706Expenses 2023: $231,955Net Income 2023: $304,7512023Revenue 2024: $571,655Expenses 2024: $362,026Net Income 2024: $209,6292024

Highlighted filing

2024

Revenue$571,655
Expenses$362,026
Net Income$209,629

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 12, 2025
Return Version
2024v5.1
Gross Receipts
$571,655
Mission and Program Overview

Mission

Purpose of the church is to promote the word of God as stated in Matt. 28:18-20.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,536,333$4,044,333▲ $1,508,000
Rtn Earn Endowment Incm Other Fnds$1,909,110$2,953,644▲ $1,044,534
Cash and Non-Interest-Bearing Accounts$987,876$558,704▼ $429,172
Pd in Cap Srpls Land Bldg Eqp Fund$304,751$304,751→ $0
Accounts Receivable-$2,215-
Total Assets$3,525,044$4,605,252▲ $1,080,208
Other Assets Total$835--
Liabilities
Accounts Payable and Accrued Expenses$1,311,183$1,330,868▲ $19,685
Other Liabilities-$15,989-
Total Liabilities$1,311,183$1,346,857▲ $35,674
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,213,861$3,258,395▲ $1,044,534
Total Liabilities and Net Assets / Fund Balance$3,525,044$4,605,252▲ $1,080,208

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,756,780--
Equipment$287,553--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jean F St JustePresidentsenior Pastor
Revenue and Support

Revenue Composition

Contributions and Grants
$565,280
Program Service Revenue
$0
Investment Income
$6,375
Other Revenue
$0
Change in Net Assets
$209,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$258,864
Salaries, Compensation, and Employee Benefits$103,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$92,006--$92,006
Travel$35,000--$35,000
Other Expenses$12,293--$12,293
Payroll Taxes$11,156--$11,156
Fees for Services Other$7,375--$7,375
All Other Expenses$2,635--$2,635
Total Functional Expenses$362,026$0$0$362,026
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
funds to differents groups$15,989
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

Significant written rules that establish the governance structure of a nonprofitDefine the duties, authority limits, and principle operating procedures for the board and board membersInclude the highest-level board policiesShould not contain overly detailed procedures or restrictions as changes must be approved by the membership or full boardShould be reviewed for fine-tuning every few years.

Organizational document changes Part VI line 4

BBC exists to Praise God through Worship, proclaim Gods message of Love and Grace through Evangelism, equip Gods people through Discipleship, promote Gods Love through Ministry, and develop genuine relationships between its members through Fellowships.

Governing body decisions Part VI line 7B

Bethany is a congregational church has active registered members, meeting in general assembly hold the right to vote on any major decisions affecting the governance and managemnet of the church.

Form 990 governing body review Part VI line 11

The Board will protect the unity of my church by acting in love toward other members, refusing to gossip and following the leaders. The board also engages to share responsibility of the church by praying foir its growth.

Conflict of interest policy compliance Part VI line 12C

A-The Board of Directors or the Committee, as applicable, will maintain a written account of all that transpires at the meeting and incorporate such account into the minutes of the meeting and disseminate it to the full Board of Directors. Such minutes will be presented for approval at the next meeting of the Board of Directors and maintained in the corporate record book.B-At the meeting, providing a quorum is present, the conflict will be discussed to ensure that the directors present are aware of the issues and the factors involved. The interested directors may be counted for purposes of a quorum, even though they may not take part in any vote on the issues.C-The Board of Directors or the Committee, as applicable, must decide, in good faith, reasonably justified by the material fact.

CEO executive director top management comp Part VI line 15A

A conflict of interest is written for officers, directors or trustee votes on a contract between the organization and a business that is owned by the officer, director or trustee. Conflicts of interest frequently arise when setting compensation or benefits for officers, directors or trustees. A conflict of interest policy is intended to help ensure that when actual or potential conflicts of interest arise, the organization has a process in place under which the affected individual will advise the governing body about all the relevant facts concerning the situation. A conflict of interest policy is also intended to establish procedures under which individuals who have a conflict of interest will be excused from voting on such matters.

Other officer or key employee compensation Part VI line 15B

Paying an individual who is in a position of substantial authority excessive compensation serves a private interest. Providing facilities, goods or services to an individual who is in a position of substantial authority also serves a private interest unless the benefits are part of a reasonable compensation arrangement or they are available to the public on equal terms and conditions

Governing documents etc available to public Part VI line 19

Some of the documentation is legally required while some are simply helpful to have. Some documents should be available to the public while others must be kept confidential. Some serve as guidelines for decision-making while others are part of the record-keeping. For a board that takes its fiduciary role seriously, written rules simply are part of necessary risk management.

Filing and Contact Details

Filer

Filer Name
Bethany Community Church Inc
EIN
22-3148873
In Care Of
% JEAN F SAINT JUSTE
Phone
9083531721
Address
36 40 SOUTH BROAD ST, Elizabeth, NJ 07202

Signing Officer

Name
Jean F Saint Juste
Title
President
Phone
7325898484
Signed
2025-04-12
Discuss with paid preparer
No

Organization Details

Formed
1976
Legal Domicile
Nj
Voting Board Members
9
Independent Board Members
0
Employees
1

Preparer

Firm
Jims Financial Services LLC
Address
918 ELIZABETH AVE, Elizabeth, NJ 07201
Preparer
Jimmy Michel
Phone
9083550330
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

the amount on line 32 is the net asset minus liability that gives you the net realized owners equity.

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

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Significant written rules that establish the governance structure of a nonprofitDefine the duties, authority limits, and principle operating procedures for the board and board membersInclude the highest-level board policiesShould not contain overly detailed procedures or restrictions as changes must be approved by the membership or full boardShould be reviewed for fine-tuning every few years.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BBC exists to Praise God through Worship, proclaim Gods message of Love and Grace through Evangelism, equip Gods people through Discipleship, promote Gods Love through Ministry, and develop genuine relationships between its members through Fellowships.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bethany is a congregational church has active registered members, meeting in general assembly hold the right to vote on any major decisions affecting the governance and managemnet of the church.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board will protect the unity of my church by acting in love toward other members, refusing to gossip and following the leaders. The board also engages to share responsibility of the church by praying foir its growth.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A-The Board of Directors or the Committee, as applicable, will maintain a written account of all that transpires at the meeting and incorporate such account into the minutes of the meeting and disseminate it to the full Board of Directors. Such minutes will be presented for approval at the next meeting of the Board of Directors and maintained in the corporate record book.B-At the meeting, providing a quorum is present, the conflict will be discussed to ensure that the directors present are aware of the issues and the factors involved. The interested directors may be counted for purposes of a quorum, even though they may not take part in any vote on the issues.C-The Board of Directors or the Committee, as applicable, must decide, in good faith, reasonably justified by the material fact.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A conflict of interest is written for officers, directors or trustee votes on a contract between the organization and a business that is owned by the officer, director or trustee. Conflicts of interest frequently arise when setting compensation or benefits for officers, directors or trustees. A conflict of interest policy is intended to help ensure that when actual or potential conflicts of interest arise, the organization has a process in place under which the affected individual will advise the governing body about all the relevant facts concerning the situation. A conflict of interest policy is also intended to establish procedures under which individuals who have a conflict of interest will be excused from voting on such matters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Paying an individual who is in a position of substantial authority excessive compensation serves a private interest. Providing facilities, goods or services to an individual who is in a position of substantial authority also serves a private interest unless the benefits are part of a reasonable compensation arrangement or they are available to the public on equal terms and conditions
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Some of the documentation is legally required while some are simply helpful to have. Some documents should be available to the public while others must be kept confidential. Some serve as guidelines for decision-making while others are part of the record-keeping. For a board that takes its fiduciary role seriously, written rules simply are part of necessary risk management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8the amount on line 32 is the net asset minus liability that gives you the net realized owners equity.
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ReturnHeader/Filer/InCareOfNm0% JEAN F SAINT JUSTE
ReturnHeader/Filer/PhoneNum09083531721
ReturnHeader/Filer/USAddress/AddressLine1Txt036 40 SOUTH BROAD ST
ReturnHeader/Filer/USAddress/CityNm0Elizabeth
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007202
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472965943
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JIMS FINANCIAL SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0918 ELIZABETH AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elizabeth
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007201
ReturnHeader/PreparerPersonGrp/PhoneNum09083550330
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JIMMY MICHEL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-26T20:37:35-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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