Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
EIN 58-2665243 • 501(c)3 • Stone Mountain, GA
Profile
To provide quality christian education and promote community health and welfare.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
100th percentile
Higher top officer pay than 100% of similar nonprofits.
Top officer pay equals 134.7% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Down$212,982
Down $231,876 (-52%) from 2022
Liabilities
Up$573,188
Up $287,763 (+101%) from 2022
Net Assets
Down-$360,206
Down $519,639 (-326%) from 2022
Revenue
Down$1,240,542
Down $60,030 (-4.6%) from 2022
Expenses
Up$1,517,106
Up $238,542 (+19%) from 2022
Net Income
Down-$276,564
Down $298,572 (-1357%) from 2022
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide quality christian education, child care and promote community health and welfare.
To provide quality Christian educaton, child care and promote community health and welfare.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $381,042 | $138,352 | ▼ $242,690 |
| Prepaid Expenses and Deferred Charges | $60,683 | $29,635 | ▼ $31,048 |
| Land, Buildings, and Equipment, Net | $497 | $497 | → $0 |
| Total Assets | $471,011 | $212,982 | ▼ $258,029 |
| Other Assets Total | $28,789 | $44,498 | ▲ $15,709 |
| Liabilities | |||
| Other Liabilities | $397,209 | $428,674 | ▲ $31,465 |
| Accounts Payable and Accrued Expenses | $204,139 | $144,514 | ▼ $59,625 |
| Total Liabilities | $601,348 | $573,188 | ▼ $28,160 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-130,337 | $-360,206 | ▼ $229,869 |
| Total Net Assets Fund Balance | $-130,337 | $-360,206 | ▼ $229,869 |
| Total Liabilities and Net Assets / Fund Balance | $471,011 | $212,982 | ▼ $258,029 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $497 | $61,366 | $61,863 |
| Other Assets Org | $44,498 | - | - |
| Name | Title |
|---|---|
| Pastor Kerwin B Lee | President |
| Dr Bernetta Jones | Vice President |
| Kim Dawson | Secretary |
| Earl Moton | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $851,962 |
| Other Expenses | $665,144 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $614,947 | $183,737 | - | $798,684 |
| Fees for Services Other | $198,366 | $9,435 | - | $207,801 |
| Occupancy | $113,731 | $45,755 | - | $159,486 |
| Fees for Services Accounting | - | $49,344 | - | $49,344 |
| All Other Expenses | $36,233 | $11,680 | - | $47,913 |
| Other Employee Benefits | $35,914 | $8,979 | - | $44,893 |
| Office Expenses | $3,455 | $20,808 | - | $24,263 |
| Other Expenses | $20,800 | $19,556 | - | $19,556 |
| Pension Plan Contributions | $6,708 | $1,677 | - | $8,385 |
| Travel | $341 | $146 | - | $487 |
| Total Functional Expenses | $1,122,475 | $394,631 | $0 | $1,517,106 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Affiliate - BCC | $428,674 |
“The 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 tax return has been reviewed by all board members, they are asked to sign a resolution stating the return has been fully reviewed and explained.”
“The Board of Directors are asked each year if they are involved with any organizations that would create a potential conflict of interest. Should a conflict of interest arise the board member will abstain from all votes related to conflict.”
“Documents will be made available upon request.”
“Other Professional Fees: Program service expenses 198,366. Management and general expenses 9,435. Fundraising expenses 0. Total expenses 207,801.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 204139 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 144514 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | To provide quality Christian educaton, child care and promote community health and welfare. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11680 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 36233 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 47913 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Niko Tidwell CFO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7705934421 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2197 Young Road |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Stone Mountain |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30088 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 381042 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 138352 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 554000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 665144 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 686542 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -276564 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 851962 |
| IRS990/CYTotalExpensesAmt | 0 | 1517106 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1240542 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Berean Fitness & Recreation Center is a membership based program that provides recreational activities that promotes health and wellness among youth and adults. The cost is $200 per year for individuals, $400 per year for families, and for $50 per year for seniors. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 37 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 693424 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 49344 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 49344 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 9435 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 198366 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 207801 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.10 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 559246 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Pastor Kerwin B Lee |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Dr Bernetta Jones |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Kim Dawson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Earl Moton |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 1111542 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1240542 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 21 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 61366 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 497 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 497 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 61863 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide quality Christian educaton, child care and promote community health and welfare. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -130337 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -360206 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -130337 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -360206 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 45755 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 113731 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 159486 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 20808 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 3455 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 24263 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 28789 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 44498 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8979 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 35914 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 44893 |
| IRS990/OtherExpensesGrp/Desc | 0 | Program Food Costs |
| IRS990/OtherExpensesGrp/Desc | 1 | Taxes |
| IRS990/OtherExpensesGrp/Desc | 2 | Telecommunications |
| IRS990/OtherExpensesGrp/Desc | 3 | Adminsitrative Costs |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 43514 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 19556 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 91980 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 20800 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 91980 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 43514 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20800 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 19556 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 397209 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 428674 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 183737 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 614947 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 798684 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1677 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 6708 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8385 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 60683 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 29635 |
| IRS990/PrincipalOfficerNm | 0 | Kerwin B Lee |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 46695 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition and Fees |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other Program Income |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 597726 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 88816 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 597726 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 88816 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Berean Christian Early Learning Academy (BCELA) began operations in 2013 and is another part of the Berean Community Development Corporation. BCELA served over 150 students from ages 6 weeks to 4 years old and ages 5 to 10 years old in the after school care program. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 429051 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 461900 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 80530 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 698434 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 949518 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -289770 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 730324 |
| IRS990/PYTotalExpensesAmt | 0 | 1509288 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1219518 |
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| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -276564 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 554000 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 224642 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 497 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 61366 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 61863 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 44498 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Due to Affiliate - BCC |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 428674 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Due to Affiliate - BCC |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 497 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 44498 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 428674 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | The organization prints a marketing brochure that describes its racially nondiscriminatory policies a well as posts it at certain locations within the facility. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 986873 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 559246 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 124669 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Pastor Kerwin B Lee |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | President |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 1670788 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The 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 tax return has been reviewed by all board members, they are asked to sign a resolution stating the return has been fully reviewed and explained. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Board of Directors are asked each year if they are involved with any organizations that would create a potential conflict of interest. Should a conflict of interest arise the board member will abstain from all votes related to conflict. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Documents will be made available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Other Professional Fees: Program service expenses 198,366. Management and general expenses 9,435. Fundraising expenses 0. Total expenses 207,801. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part IX, line 11g |
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| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
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| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 621621203 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | GA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | Worship Services |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | Stone Mountain |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 30088 |
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| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
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| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Actual Value |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | C |
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| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
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| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 212982 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 471011 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 212982 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 554000 |
| IRS990/TotalEmployeeCnt | 0 | 37 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 394631 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1122475 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1517106 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 573188 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 601348 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 573188 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -130337 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -360206 |
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| IRS990/TotalProgramServiceExpensesAmt | 0 | 1122475 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 686542 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1240542 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 50 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 471011 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 212982 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 1111542 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 146 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 341 |
| IRS990/TravelGrp/TotalAmt | 0 | 487 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2197 Young Road |
| IRS990/USAddress/CityNm | 0 | Stone Mountain |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 30088 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 3 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Niko Tidwell |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CFO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7705934421 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Beran Community Development Corporation |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BERA |
| ReturnHeader/Filer/EIN | 0 | 582665243 |
| ReturnHeader/Filer/PhoneNum | 0 | 7705934421 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2197 Young Road |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Stone Mountain |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 30088 |
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