Civic Intelligence

Berean Education Center

990 • Fiscal year 2020 • EIN 41-1403701

Sep 01, 2019 to Aug 31, 2020 • Filed on Dec 08, 2020

Organization ProfileWWW.BEREANBAPTIST.COM/MINISTRIES/DAYCA
309 East County Rd 42Burnsville, MN 55306

(952) 223-1814

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

74th percentile

0.09x

Higher debt load relative to assets than 74% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

70th percentile

0.04x

Higher debt load relative to revenue than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

30th percentile

-7.7%

Higher net margin than 30% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

91st percentile

$46,920

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 15.7% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

23rd percentile

-15%

Faster asset growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

51st percentile

-13%

Faster revenue growth than 51% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$139,863

Down $24,127 (-15%) from 2019

Net Assets

Down

$126,599

Down $23,129 (-15%) from 2019

Liabilities

Down

$13,264

Down $998 (-7.0%) from 2019

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin30th percentile

Revenue

Down

$298,736

Down $42,822 (-13%) from 2019

Expenses

Up

$321,865

Up $16,011 (+5.2%) from 2019

Net Income

Down

-$23,129

Down $58,833 (-165%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2012: $25,612Liabilities 2012: $3,121Net Assets 2012: $22,4912012Assets 2013: $22,024Liabilities 2013: $2,914Net Assets 2013: $19,1102013Assets 2014: $27,126Liabilities 2014: $5,728Net Assets 2014: $21,3982014Assets 2015: $24,332Liabilities 2015: $2,137Net Assets 2015: $22,1952015Assets 2016: $41,283Liabilities 2016: $4,270Net Assets 2016: $37,0132016Assets 2017: $71,207Liabilities 2017: $5,964Net Assets 2017: $65,2432017Assets 2018: $121,087Liabilities 2018: $7,063Net Assets 2018: $114,0242018Assets 2019: $163,990Liabilities 2019: $14,262Net Assets 2019: $149,7282019Assets 2020: $139,863Liabilities 2020: $13,264Net Assets 2020: $126,5992020Assets 2021: $190,659Liabilities 2021: $13,469Net Assets 2021: $177,1902021Assets 2022: $243,103Liabilities 2022: $12,166Net Assets 2022: $230,9372022Assets 2023: $332,683Liabilities 2023: $13,544Net Assets 2023: $319,1392023Assets 2025: $672,511Liabilities 2025: $13,058Net Assets 2025: $659,4532025

Highlighted filing

2020

Assets$139,863
Liabilities$13,264
Net Assets$126,599
Open 2020 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2012: $272,2382012Revenue 2013: $260,142Expenses 2013: $263,523Net Income 2013: -$3,3812013Revenue 2014: $238,554Expenses 2014: $236,266Net Income 2014: $2,2882014Revenue 2015: $200,597Expenses 2015: $199,800Net Income 2015: $7972015Revenue 2016: $231,889Expenses 2016: $217,071Net Income 2016: $14,8182016Revenue 2017: $271,747Expenses 2017: $243,517Net Income 2017: $28,2302017Revenue 2018: $341,723Expenses 2018: $292,942Net Income 2018: $48,7812018Revenue 2019: $341,558Expenses 2019: $305,854Net Income 2019: $35,7042019Revenue 2020: $298,736Expenses 2020: $321,865Net Income 2020: -$23,1292020Revenue 2021: $360,854Expenses 2021: $309,352Net Income 2021: $51,5022021Revenue 2022: $328,930Expenses 2022: $275,183Net Income 2022: $53,7472022Revenue 2023: $391,151Expenses 2023: $302,949Net Income 2023: $88,2022023Revenue 2025: $651,630Expenses 2025: $542,530Net Income 2025: $109,1002025

Highlighted filing

2020

Revenue$298,736
Expenses$321,865
Net Income-$23,129
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Dec 8, 2020
Return Version
2019v5.0
Gross Receipts
$298,736
Mission and Program Overview

Mission

Preschool and childcare

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,657$122,086▼ $20,571
Land, Buildings, and Equipment, Net$21,333$17,777▼ $3,556
Total Assets$163,990$139,863▼ $24,127
Liabilities
Accounts Payable and Accrued Expenses$14,262$13,264▼ $998
Total Liabilities$14,262$13,264▼ $998
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$149,728$126,599▼ $23,129
Total Net Assets Fund Balance$149,728$126,599▼ $23,129
Total Liabilities and Net Assets / Fund Balance$163,990$139,863▼ $24,127

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$17,777$23,640$24,888
Equipment-$11,083-
Leasehold Improvements-$1,510-
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rebekah HallTrustee/direFT$46,920$46,920

Board Members and Trustees

NameTitle
Ben HoldenDirector
Kristin RutherfordDirector
Morris R MillerDirector
Rachel HerronDirector
Samuel BickelDirector
Scott TungsethDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$238,597
Investment Income
$0
Other Revenue
$60,139
Change in Net Assets
$-23,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$272,340
Other Expenses$49,525
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,906$59,219-$244,125
Payroll Taxes$14,356$4,785-$19,141
Office Expenses$13,375$2,855-$16,230
Other Employee Benefits$6,970$2,104-$9,074
Occupancy$5,940$660-$6,600
Insurance$3,450$1,725-$5,175
Depreciation Depletion$3,556--$3,556
Fees for Services Accounting$1,871$935-$2,806
Other Expenses$2,028$655-$2,028
Fees for Services Other$1,030--$1,030
All Other Expenses$586$55-$641
Total Functional Expenses$246,091$75,774$0$321,865
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 7A

“Members of the board of directors are allowed a single vote in the election process of new directors.”

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

“On december 10th the board met; copies of the 990 were distributed among other agenda items, it was provided, reviewed, and discussed before being approved to be filed”

Form 990, Page 6, Part VI, Line 12C

“Annually, compliance with the conflict of interest policy is discussed and reviewed by the directors.”

Form 990, Page 6, Part VI, Line 15A

“Within this organization only one of the directors is compensated. This person acts as management for the organization. Her objectives which include financial management are reviewed annually and are approved by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy, financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Berean Education Center
EIN
41-1403701
Phone
9522231814
Address
309 EAST COUNTY RD 42, BURNSVILLE, MN 55306

Signing Officer

Name
Morris R Miller
Title
Director
Phone
9522231814
Signed
2020-12-08

Organization Details

Principal Officer
Rebekah Hall
Formed
1981
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
22

Preparer

Firm
Freimuth & Co LLC
Address
3262 RICE ST, ST PAUL, MN 55126
Preparer
Scott D Saari
Phone
6514831977
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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/ExplanationTxt0MEMBERS OF THE BOARD OF DIRECTORS ARE ALLOWED A SINGLE VOTE IN THE ELECTION PROCESS OF NEW DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON DECEMBER 10TH THE BOARD MET; COPIES OF THE 990 WERE DISTRIBUTED AMONG OTHER AGENDA ITEMS, IT WAS PROVIDED, REVIEWED, AND DISCUSSED BEFORE BEING APPROVED TO BE FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS DISCUSSED AND REVIEWED BY THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WITHIN THIS ORGANIZATION ONLY ONE OF THE DIRECTORS IS COMPENSATED. THIS PERSON ACTS AS MANAGEMENT FOR THE ORGANIZATION. HER OBJECTIVES WHICH INCLUDE FINANCIAL MANAGEMENT ARE REVIEWED ANNUALLY AND ARE APPROVED BY THE BOARD OF DIRECTORS.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0163990
IRS990/TotalAssetsEOYAmt0139863
IRS990/TotalAssetsGrp/BOYAmt0163990
IRS990/TotalAssetsGrp/EOYAmt0139863
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075774
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0246091
IRS990/TotalFunctionalExpensesGrp/TotalAmt0321865
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014262
IRS990/TotalLiabilitiesEOYAmt013264
IRS990/TotalLiabilitiesGrp/BOYAmt014262
IRS990/TotalLiabilitiesGrp/EOYAmt013264
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0149728
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0126599
IRS990/TotalProgramServiceExpensesAmt0246091
IRS990/TotalProgramServiceRevenueAmt0238597
IRS990/TotalReportableCompFromOrgAmt046920
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0298736
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0298736
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0163990
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0139863
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0309 E CTY RD 42
IRS990/USAddress/CityNm0BURNSVILLE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055306
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.BEREANBAPTIST.COM/MINISTRIES/DAYCA
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MORRIS R MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09522231814
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-12-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEREAN EDUCATION CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BERE
ReturnHeader/Filer/EIN0411403701
ReturnHeader/Filer/PhoneNum09522231814
ReturnHeader/Filer/USAddress/AddressLine1Txt0309 EAST COUNTY RD 42
ReturnHeader/Filer/USAddress/CityNm0BURNSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055306
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411987179
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FREIMUTH & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03262 RICE ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST PAUL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055126
ReturnHeader/PreparerPersonGrp/PhoneNum06514831977
ReturnHeader/PreparerPersonGrp/PreparationDt02021-01-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT D SAARI
ReturnHeader/ReturnTs02021-01-15T13:06:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-09-01
ReturnHeader/TaxPeriodEndDt02020-08-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$139,863
Liabilities
$13,264
Net assets
$126,599
Revenue
$298,736
Expenses
$321,865
Net income
-$23,129
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.73$0.13$6.59$6.52$5.43$1.09
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.33$0.14$3.19$3.91$3.03$0.88
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$0.12$2.31$3.29$2.75$0.54
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.13$1.77$3.61$3.09$0.52
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.13$1.27$2.99$3.22$0.23
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.14$1.50$3.42$3.06$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.07$1.14$3.42$2.93$0.49
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.06$0.65$2.72$2.44$0.28
2016Detailed filing. Detailed filing data is available for this year.$0.41$0.04$0.37$2.32$2.17$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.02$0.22$2.01$2.00$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.06$0.21$2.39$2.36$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.03$0.19$2.60$2.64$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.03$0.22$2.72