Civic Intelligence

Berean Community Development Corporation

EIN 58-2665243 • 501(c)3 • Stone Mountain, GA

Profile

To provide quality christian education and promote community health and welfare.

2197 Young RoadStone Mountain, GA 30088

n/A

Siviq Scores

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

Liabilities / Assets

99th percentile

2.69x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

80th percentile

0.46x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

13th percentile

-22%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

100th percentile

$1,670,788

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 134.7% of source-year revenue.

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

Asset Growth

4th percentile

-55%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

40th percentile

1.7%

Faster revenue growth than 40% of similar nonprofits.

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

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

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $71,481Liabilities 2011: $26,521Net Assets 2011: $44,9602011Assets 2012: $20,213Liabilities 2012: $43,069Net Assets 2012: -$22,8562012Assets 2013: $87,191Liabilities 2013: $99,758Net Assets 2013: -$12,5672013Assets 2014: $243,715Liabilities 2014: $99,896Net Assets 2014: $143,8192014Assets 2015: $271,199Liabilities 2015: $67,152Net Assets 2015: $204,0472015Assets 2016: $257,892Liabilities 2016: $87,966Net Assets 2016: $169,9262016Assets 2017: $179,346Liabilities 2017: $122,539Net Assets 2017: $56,8072017Assets 2018: $147,177Liabilities 2018: $154,541Net Assets 2018: -$7,3642018Assets 2019: $206,008Liabilities 2019: $123,412Net Assets 2019: $82,5962019Assets 2020: $136,906Liabilities 2020: $389,859Net Assets 2020: -$252,9532020Assets 2021: $226,832Liabilities 2021: $89,407Net Assets 2021: $137,4252021Assets 2022: $444,858Liabilities 2022: $285,425Net Assets 2022: $159,4332022Assets 2024: $212,982Liabilities 2024: $573,188Net Assets 2024: -$360,2062024

Highlighted filing

2024

Assets$212,982
Liabilities$573,188
Net Assets-$360,206

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,410,5952011Expenses 2012: $1,188,2882012Revenue 2013: $1,749,742Expenses 2013: $1,739,453Net Income 2013: $10,2892013Revenue 2014: $2,335,653Expenses 2014: $2,906,000Net Income 2014: -$570,3472014Revenue 2015: $2,852,895Expenses 2015: $2,792,667Net Income 2015: $60,2282015Revenue 2016: $3,076,674Expenses 2016: $3,110,795Net Income 2016: -$34,1212016Revenue 2017: $2,928,041Expenses 2017: $3,041,160Net Income 2017: -$113,1192017Revenue 2018: $2,994,517Expenses 2018: $3,058,688Net Income 2018: -$64,1712018Revenue 2019: $2,908,953Expenses 2019: $2,818,993Net Income 2019: $89,9602019Revenue 2020: $1,470,809Expenses 2020: $1,806,358Net Income 2020: -$335,5492020Revenue 2021: $1,500,600Expenses 2021: $1,110,222Net Income 2021: $390,3782021Revenue 2022: $1,300,572Expenses 2022: $1,278,564Net Income 2022: $22,0082022Revenue 2024: $1,240,542Expenses 2024: $1,517,106Net Income 2024: -$276,5642024

Highlighted filing

2024

Revenue$1,240,542
Expenses$1,517,106
Net Income-$276,564

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.57$0.36$1.24$1.52$0.28
2022Summary only. Only limited summary data is available for this year.$0.44$0.29$0.16$1.30$1.28$0.02
2021Summary only. Only limited summary data is available for this year.$0.23$0.09$0.14$1.50$1.11$0.39
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.39$0.25$1.47$1.81$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.12$0.08$2.91$2.82$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.15$0.01$2.99$3.06$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.12$0.06$2.93$3.04$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.09$0.17$3.08$3.11$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.07$0.20$2.85$2.79$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.10$0.14$2.34$2.91$0.57
2013Summary only. Only limited summary data is available for this year.$0.09$0.10$0.01$1.75$1.74$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.04$0.02$1.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.03$0.04$1.41
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,240,542
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Equipment$497$61,366$61,863
Other Assets Org$44,498--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Pastor Kerwin B LeePresident
Dr Bernetta JonesVice President
Kim DawsonSecretary
Earl MotonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$554,000
Program Service Revenue
$686,542
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-276,564
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Due to Affiliate - BCC$428,674
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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, Part VI, Section B, line 11B

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.

Form 990, Part VI, Section B, line 12C

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.

Form 990, Part VI, Section C, line 19

Documents will be made available upon request.

Filing and Contact Details

Filer

Filer Name
Beran Community Development Corporation
EIN
58-2665243
Phone
7705934421
Address
2197 Young Road, Stone Mountain, GA 30088

Signing Officer

Name
Niko Tidwell
Title
CFO
Phone
7705934421
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kerwin B Lee
Formed
2001
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
3
Employees
37
Volunteers
50

Preparer

Firm
Aprio Advisory Group LLC
Address
2002 Summit Boulevard Suite 120, Atlanta, GA 30319
Preparer
Stacy Cullen
Phone
4048929651
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

Other Professional Fees: Program service expenses 198,366. Management and general expenses 9,435. Fundraising expenses 0. Total expenses 207,801.

Raw XML AppendixShowing 400 of 415 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.

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IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The organization prints a marketing brochure that describes its racially nondiscriminatory policies a well as posts it at certain locations within the facility.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0986873
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt0559246
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0124669
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Pastor Kerwin B Lee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt01670788
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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/ExplanationTxt1The 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/ExplanationTxt2Documents will be made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other Professional Fees: Program service expenses 198,366. Management and general expenses 9,435. Fundraising expenses 0. Total expenses 207,801.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, line 11g
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Berean Christian Church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0621621203
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Worship Services
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Church
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02201 Young Road
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Stone Mountain
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030088
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0554000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Actual Value
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Berean Christian Church
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0471011
IRS990/TotalAssetsEOYAmt0212982
IRS990/TotalAssetsGrp/BOYAmt0471011
IRS990/TotalAssetsGrp/EOYAmt0212982
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0554000
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0394631
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01122475
IRS990/TotalFunctionalExpensesGrp/TotalAmt01517106
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0601348
IRS990/TotalLiabilitiesEOYAmt0573188
IRS990/TotalLiabilitiesGrp/BOYAmt0601348
IRS990/TotalLiabilitiesGrp/EOYAmt0573188
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-130337
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-360206
IRS990/TotalOtherCompensationAmt0559246
IRS990/TotalProgramServiceExpensesAmt01122475
IRS990/TotalProgramServiceRevenueAmt0686542
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0686542
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01240542
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0471011
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0212982
IRS990/TotReportableCompRltdOrgAmt01111542
IRS990/TravelGrp/ManagementAndGeneralAmt0146
IRS990/TravelGrp/ProgramServicesAmt0341
IRS990/TravelGrp/TotalAmt0487
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02197 Young Road
IRS990/USAddress/CityNm0Stone Mountain
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030088
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Niko Tidwell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum07705934421
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Beran Community Development Corporation
ReturnHeader/Filer/BusinessNameControlTxt0BERA
ReturnHeader/Filer/EIN0582665243
ReturnHeader/Filer/PhoneNum07705934421
ReturnHeader/Filer/USAddress/AddressLine1Txt02197 Young Road
ReturnHeader/Filer/USAddress/CityNm0Stone Mountain
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030088

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