Civic Intelligence

Berean Education Center

990 • Fiscal year 2023 • EIN 41-1403701

Sep 01, 2022 to Aug 31, 2023 • Filed on Dec 31, 2023

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

0.04x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$45,669

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

81st percentile

37%

Faster asset growth than 81% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

19%

Faster revenue growth than 64% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$332,683

Up $89,580 (+37%) from 2022

Net Assets

Up

$319,139

Up $88,202 (+38%) from 2022

Liabilities

Up

$13,544

Up $1,378 (+11%) from 2022

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin76th percentile

Revenue

Up

$391,151

Up $62,221 (+19%) from 2022

Expenses

Up

$302,949

Up $27,766 (+10%) from 2022

Net Income

Up

$88,202

Up $34,455 (+64%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth81st 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

2023

Assets$332,683
Liabilities$13,544
Net Assets$319,139
Open 2023 Filing

Operations Trend

Revenue Growth64th 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

2023

Revenue$391,151
Expenses$302,949
Net Income$88,202
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Dec 31, 2023
Return Version
2022v5.0
Gross Receipts
$391,151
Mission and Program Overview

Mission

Preschool and childcare

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$232,436$325,572▲ $93,136
Land, Buildings, and Equipment, Net$10,667$7,111▼ $3,556
Total Assets$243,103$332,683▲ $89,580
Liabilities
Accounts Payable and Accrued Expenses$12,166$13,544▲ $1,378
Total Liabilities$12,166$13,544▲ $1,378
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$230,937$319,139▲ $88,202
Total Net Assets Fund Balance$230,937$319,139▲ $88,202
Total Liabilities and Net Assets / Fund Balance$243,103$332,683▲ $89,580

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,111$34,306$24,888
Equipment-$11,083-
Leasehold Improvements-$1,510-
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kelly PetersonDirectorFT$45,669$45,669

Board Members and Trustees

NameTitle
Heidi LieschPresident
Dusty DeckerDirector
Jennica SilbernagelDirector
Logan FlanneryDirector
Rachel HerronDirector
Ross FrenchDirector
Scott TungsethTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,727
Program Service Revenue
$367,206
Investment Income
$4,218
Other Revenue
$0
Change in Net Assets
$88,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$226,990
Other Expenses$75,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,804$62,470-$209,274
Office Expenses$19,311$3,398-$22,709
Payroll Taxes$11,980$3,993-$15,973
Occupancy$11,700$1,300-$13,000
Insurance$6,038$3,019-$9,057
Fees for Services Accounting$2,503$1,252-$3,755
Depreciation Depletion$3,556--$3,556
Advertising$3,418--$3,418
Other Employee Benefits$1,743--$1,743
Fees for Services Other$1,365--$1,365
Other Expenses$1,064$828-$1,064
All Other Expenses$790$245-$1,035
Total Functional Expenses$222,598$80,351$0$302,949
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 12th 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
Heidi Liesch
Title
President
Phone
9522231814
Signed
2023-12-31

Organization Details

Principal Officer
Kelly Peterson
Formed
1981
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
15

Preparer

Firm
Freimuth & Co LLC
Address
3262 RICE ST, ST PAUL, MN 55126
Preparer
Scott D Saari
Phone
6514831977
Raw XML Appendix358 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt012166
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013544
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PRESCHOOL AND CHILDCARE
IRS990/AdvertisingGrp/ProgramServicesAmt03418
IRS990/AdvertisingGrp/TotalAmt03418
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0245
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0790
IRS990/AllOtherExpensesGrp/TotalAmt01035
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0KELLY PETERSON
IRS990/BooksInCareOfDetail/PhoneNum09522231814
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0309 COUNTY ROAD 42 E
IRS990/BooksInCareOfDetail/USAddress/CityNm0BURNSVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0553064522
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0232436
IRS990/CashNonInterestBearingGrp/EOYAmt0325572
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt019727
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04218
IRS990/CYOtherExpensesAmt075959
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0367206
IRS990/CYRevenuesLessExpensesAmt088202
IRS990/CYSalariesCompEmpBnftPaidAmt0226990
IRS990/CYTotalExpensesAmt0302949
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0391151
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03556
IRS990/DepreciationDepletionGrp/TotalAmt03556
IRS990/Desc0DAYCARE: FULL AND HALF TIME DAYCARE FOR CHILDREN 33 MONTHS TO 12 YEAR OLD (YEAR ROUND) CLIENT DAYS: 3,861
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0126231
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01252
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02503
IRS990/FeesForServicesAccountingGrp/TotalAmt03755
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01365
IRS990/FeesForServicesOtherGrp/TotalAmt01365
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0HEIDI LIESCH
IRS990/Form990PartVIISectionAGrp/PersonNm1SCOTT TUNGSETH
IRS990/Form990PartVIISectionAGrp/PersonNm2JENNICA SILBERNAGEL
IRS990/Form990PartVIISectionAGrp/PersonNm3RACHEL HERRON
IRS990/Form990PartVIISectionAGrp/PersonNm4LOGAN FLANNERY
IRS990/Form990PartVIISectionAGrp/PersonNm5DUSTY DECKER
IRS990/Form990PartVIISectionAGrp/PersonNm6ROSS FRENCH
IRS990/Form990PartVIISectionAGrp/PersonNm7KELLY PETERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt745669
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt019727
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0391151
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03019
IRS990/InsuranceGrp/ProgramServicesAmt06038
IRS990/InsuranceGrp/TotalAmt09057
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt04218
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04218
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt046899
IRS990/LandBldgEquipBasisNetGrp/BOYAmt010667
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07111
IRS990/LandBldgEquipCostOrOtherBssAmt054010
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PRESCHOOL AND CHILDCARE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0230937
IRS990/NetAssetsOrFundBalancesEOYAmt0319139
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0230937
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0319139
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01300
IRS990/OccupancyGrp/ProgramServicesAmt011700
IRS990/OccupancyGrp/TotalAmt013000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03398
IRS990/OfficeExpensesGrp/ProgramServicesAmt019311
IRS990/OfficeExpensesGrp/TotalAmt022709
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01743
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01743
IRS990/OtherExpensesGrp/Desc0EQUIPMENT
IRS990/OtherExpensesGrp/Desc1SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2PAYROLL SERVICE
IRS990/OtherExpensesGrp/Desc3TRAINING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03846
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1828
IRS990/OtherExpensesGrp/ProgramServicesAmt09841
IRS990/OtherExpensesGrp/ProgramServicesAmt12485
IRS990/OtherExpensesGrp/ProgramServicesAmt21064
IRS990/OtherExpensesGrp/TotalAmt09841
IRS990/OtherExpensesGrp/TotalAmt13846
IRS990/OtherExpensesGrp/TotalAmt23313
IRS990/OtherExpensesGrp/TotalAmt31064
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt062470
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0146804
IRS990/OtherSalariesAndWagesGrp/TotalAmt0209274
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03993
IRS990/PayrollTaxesGrp/ProgramServicesAmt011980
IRS990/PayrollTaxesGrp/TotalAmt015973
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KELLY PETERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0PRESCHOOL/DAY CARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0367206
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0367206
IRS990/ProgSrvcAccomActy2Grp/Desc0PRESCHOOL: HALF-DAY EDUCATION PROGRAMS FOR PRESCHOOL CHILDREN 2,3,4 DAYS PER WEEK (SEPT- MAY) CLIENT DAYS: 12,100
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt096367
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0176380
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt033557
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0773
IRS990/PYOtherExpensesAmt061549
IRS990/PYOtherRevenueAmt0804
IRS990/PYProgramServiceRevenueAmt0293796
IRS990/PYRevenuesLessExpensesAmt053747
IRS990/PYSalariesCompEmpBnftPaidAmt0213634
IRS990/PYTotalExpensesAmt0275183
IRS990/PYTotalRevenueAmt0328930
IRS990/ReconcilationRevenueExpnssAmt088202
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0190826
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011083
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt011083
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01510
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt01510
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07111
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034306
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt016529
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024888
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07111
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY PUBLICIZED THROUGH THE INTERNET (WEB)
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1CONTRIBUTIONS ARE NOT SOLICITED AWARD SCHOLARSHIPS ARE NOT GIVEN
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS OF THE BOARD OF DIRECTORS ARE ALLOWED A SINGLE VOTE IN THE ELECTION PROCESS OF NEW DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON DECEMBER 12TH 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
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/TotalAssetsBOYAmt0243103
IRS990/TotalAssetsEOYAmt0332683
IRS990/TotalAssetsGrp/BOYAmt0243103
IRS990/TotalAssetsGrp/EOYAmt0332683
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019727
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080351
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0222598
IRS990/TotalFunctionalExpensesGrp/TotalAmt0302949
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012166
IRS990/TotalLiabilitiesEOYAmt013544
IRS990/TotalLiabilitiesGrp/BOYAmt012166
IRS990/TotalLiabilitiesGrp/EOYAmt013544
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0230937
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0319139
IRS990/TotalProgramServiceExpensesAmt0222598
IRS990/TotalProgramServiceRevenueAmt0367206
IRS990/TotalReportableCompFromOrgAmt045669
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0371424
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0391151
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0243103
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0332683
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0309 COUNTY ROAD 42 E
IRS990/USAddress/CityNm0BURNSVILLE
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd0553064522
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BEREANBAPTIST.COM/MINISTRIES/DAYCA
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0HEIDI LIESCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09522231814
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-31
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/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02023-12-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT D SAARI
ReturnHeader/ReturnTs02023-12-21T09:36:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HEIDI
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LIESCH
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$332,683
Liabilities
$13,544
Net assets
$319,139
Revenue
$391,151
Expenses
$302,949
Net income
$88,202
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.
2023Detailed filing. Detailed filing data is available for this year.$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
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)3 • <$500k nonprofits