Civic Intelligence

The Berean Call

990 • Fiscal year 2024 • EIN 93-0803583

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 20, 2024

Organization ProfileWWW.THEBEREANCALL.ORG

View Organization Page

910 SE Wilson Ave Ste B-2Bend, OR 97702

(541) 323-5310

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.00x

Higher debt load relative to revenue than 40% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

12th percentile

-25%

Higher net margin than 12% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$94,869

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

4th percentile

-44%

Faster asset growth than 4% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

19th percentile

-15%

Faster revenue growth than 19% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets48th percentile

Assets

Flat

$283,166

Flat from 2024

Net Assets

Flat

$279,902

Flat from 2024

Liabilities

Flat

$3,264

Flat from 2024

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin12th percentile

Revenue

Flat

$851,253

Flat from 2024

Expenses

Flat

$1,062,678

Flat from 2024

Net Income

Flat

-$211,425

Flat from 2024

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$1.0M$500K$0Assets 2011: $836,729Liabilities 2011: $45,976Net Assets 2011: $790,7532011Assets 2012: $781,990Liabilities 2012: $51,204Net Assets 2012: $730,7862012Assets 2013: $803,727Liabilities 2013: $60,000Net Assets 2013: $743,7272013Assets 2014: $810,347Liabilities 2014: $34,930Net Assets 2014: $775,4172014Assets 2015: $823,343Liabilities 2015: $50,060Net Assets 2015: $773,2832015Assets 2016: $947,760Liabilities 2016: $34,819Net Assets 2016: $912,9412016Assets 2017: $852,092Liabilities 2017: $26,463Net Assets 2017: $825,6292017Assets 2018: $674,777Liabilities 2018: $34,825Net Assets 2018: $639,9522018Assets 2019: $389,066Liabilities 2019: $10,481Net Assets 2019: $378,5862019Assets 2020: $475,883Liabilities 2020: $23,800Net Assets 2020: $452,0832020Assets 2021: $494,173Liabilities 2021: $24,773Net Assets 2021: $469,4002021Assets 2022: $563,131Liabilities 2022: $18,264Net Assets 2022: $544,8672022Assets 2023: $502,958Liabilities 2023: $11,647Net Assets 2023: $491,3112023Assets 2024: $283,166Liabilities 2024: $3,264Net Assets 2024: $279,9022024Assets 2024: $283,166Liabilities 2024: $3,264Net Assets 2024: $279,9022024Assets 2025: $212,806Liabilities 2025: $5,940Net Assets 2025: $206,8662025

Highlighted filing

2024

Assets$283,166
Liabilities$3,264
Net Assets$279,902
Open 2024 Filing

Operations Trend

Revenue Growth19th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,364,850Expenses 2011: $1,414,665Net Income 2011: -$49,8152011Expenses 2012: $1,369,9802012Revenue 2013: $1,390,433Expenses 2013: $1,378,611Net Income 2013: $11,8222013Revenue 2014: $1,379,622Expenses 2014: $1,350,183Net Income 2014: $29,4392014Revenue 2015: $1,305,870Expenses 2015: $1,307,277Net Income 2015: -$1,4072015Revenue 2016: $1,346,742Expenses 2016: $1,206,280Net Income 2016: $140,4622016Revenue 2017: $1,102,837Expenses 2017: $1,195,608Net Income 2017: -$92,7712017Revenue 2018: $1,010,733Expenses 2018: $1,199,439Net Income 2018: -$188,7062018Revenue 2019: $952,908Expenses 2019: $1,218,666Net Income 2019: -$265,7582019Revenue 2020: $1,113,782Expenses 2020: $1,035,860Net Income 2020: $77,9222020Revenue 2021: $1,015,675Expenses 2021: $1,001,448Net Income 2021: $14,2272021Revenue 2022: $1,079,282Expenses 2022: $1,003,815Net Income 2022: $75,4672022Revenue 2023: $1,003,496Expenses 2023: $1,057,168Net Income 2023: -$53,6722023Revenue 2024: $851,253Expenses 2024: $1,062,678Net Income 2024: -$211,4252024Revenue 2024: $851,253Expenses 2024: $1,062,678Net Income 2024: -$211,4252024Revenue 2025: $781,069Expenses 2025: $854,105Net Income 2025: -$73,0362025

Highlighted filing

2024

Revenue$851,253
Expenses$1,062,678
Net Income-$211,425
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 20, 2024
Return Version
2023v5.1
Gross Receipts
$933,333
Mission and Program Overview

Mission

The berean call is a religious ministry organized to alert, exhort, supply and mobilize all believers, thereby impacting the church.

The berean call is a religious ministry organized to alert exhort supply and mobilize all believers thereby impacting the church

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$191,913$198,219▲ $6,306
Cash and Non-Interest-Bearing Accounts$238,190$37,891▼ $200,299
Prepaid Expenses and Deferred Charges$23,078$19,723▼ $3,355
Land, Buildings, and Equipment, Net$25,403$12,243▼ $13,160
Savings and Temporary Cash Investments$10,265$1,223▼ $9,042
Accounts Receivable$506$219▼ $287
Total Assets$502,958$283,166▼ $219,792
Other Assets Total$13,603$13,648▲ $45
Liabilities
Other Liabilities$6,255$1,839▼ $4,416
Accounts Payable and Accrued Expenses$4,927$881▼ $4,046
Deferred Revenue$465$544▲ $79
Total Liabilities$11,647$3,264▼ $8,383
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$491,311$279,902▼ $211,409
Total Net Assets Fund Balance$491,311$279,902▼ $211,409
Total Liabilities and Net Assets / Fund Balance$502,958$283,166▼ $219,792

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,243$94,219-
Leasehold Improvements-$83,986-
Other Assets Org$13,648--
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Thomas a McmahonExecutive DirectorFT$94,869$94,869
Mark E Vander ArkBusiness Mgrexec VPFT$92,410$92,410

Board Members and Trustees

NameTitle
Craig OverallDirector
Randall SortinoDirector
Rob YardleyDirector
Zachary KleinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$772,568
Program Service Revenue
$0
Investment Income
$1,622
Other Revenue
$77,063
All Other Contributions
$772,568
Change in Net Assets
$-211,425
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$708,064
Other Expenses$309,791
Grants and Similar Amounts Paid$44,823
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$419,274$46,586-$465,860
Current Officers, Directors, Trustees, and Key Employees$131,095$56,184-$187,279
Office Expenses$91,394$25,778-$117,172
Occupancy$53,883$15,198-$69,081
Payroll Taxes$38,180$10,769-$48,949
Grants to Domestic Orgs$44,823--$44,823
Conferences and Meetings$40,145--$40,145
Information Technology$27,787$7,837-$35,624
Depreciation Depletion$11,482$3,238-$14,720
Insurance$11,259$3,176-$14,435
Fees for Services Other$5,994$7,717-$13,711
Other Employee Benefits$4,661$1,315-$5,976
Royalties-$5,257-$5,257
Fees for Service Investment Mgmnt Fees-$239-$239
Other Expenses$168--$168
Travel-$84-$84
Fees for Services Accounting-$48-$48
Total Functional Expenses$879,252$183,426$0$1,062,678
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Let US Reason MinistriesWaianae, HI-Promote Missions Message$6,180
Mark Cahill MinistriesStone Mountain, GA-Promote Missions Message$6,000
Midwest Christian OutreachWonder Lake, IL-Promote Missions Message$6,000
Reasons for HopeHebron, KY-Promote Missions Message$6,000
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
Form 990 Part IVLine 11e$1,839
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 11B

“See Schedule O”

Part VI Line 18

“See Schedule O”

Part VI Line 19

“See Schedule O”

FORM 990 PART VI SECTION B LINE 11B

“The organization's business manager reviews form 990.”

FORM 990 PART VI SECTION B LINE 15A

“The officers (2) are non-voting members of the board.”

Form 990 Part VI Section C Line 18

“The documents are available upon request at the organization's main office”

Form 990 Part VI Section C Line 19

“These documents are available but never requested by anyone (see above)”

Filing and Contact Details

Filer

Filer Name
Berean Call
EIN
93-0803583
In Care Of
% Mark E Vander Ark
Phone
5413235310
Address
910 SE Wilson Ave Ste B-2, Bend, OR 97702
Doing Business As
The Berean Call

Signing Officer

Name
Mark E Vander Ark
Title
General Manager
Phone
5413235310
Signed
2024-11-20

Organization Details

Principal Officer
Mark E Vander Ark
Formed
1992
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
15
Supplemental Narrative

Financial Statement Notes

P10, Ln 2

“Capital Lease Obligation (Xerox copier)”

Other

“Part IX State Unemployment Bond”

Other

“The berean call qualifies as a non-profit organization exempt from income”

Other

“Taxes under section 501(c)(3) of the internal revenue code: consequently”

Other

“There is no provision for income taxes. The organization files income tax”

Other

“Returns in the u.s.federal jurisdiction and the state of oregon.”

Other

“The organization is no longer subject to the u.s.federal and state”

Other

“Income tax examinations by tax authorities for years before 2021.”

Other

“The organization has no unrecognized income tax benefit, nor any interest”

Other

“And penalties associated with unrecognized income tax benefits, accrued or”

Other

“Expensed as of and for the years ended june 30,2024 and 2023 respectfully.”

Raw XML AppendixShowing 400 of 479 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/BOYAmt04927
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0881
IRS990/AccountsReceivableGrp/BOYAmt0506
IRS990/AccountsReceivableGrp/EOYAmt0219
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE BEREAN CALL IS A RELIGIOUS MINISTRY ORGANIZED TO ALERT EXHORT SUPPLY AND MOBILIZE ALL BELIEVERS THEREBY IMPACTING THE CHURCH
IRS990/AllOtherContributionsAmt0772568
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0MARK E VANDER ARK
IRS990/BooksInCareOfDetail/PhoneNum05413235310
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0910 SE Wilson Ave Ste B-2
IRS990/BooksInCareOfDetail/USAddress/CityNm0Bend
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097702
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0238190
IRS990/CashNonInterestBearingGrp/EOYAmt037891
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt056184
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0131095
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0187279
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt040145
IRS990/ConferencesMeetingsGrp/TotalAmt040145
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt082080
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0772568
IRS990/CYGrantsAndSimilarPaidAmt044823
IRS990/CYInvestmentIncomeAmt01622
IRS990/CYOtherExpensesAmt0309791
IRS990/CYOtherRevenueAmt077063
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-211425
IRS990/CYSalariesCompEmpBnftPaidAmt0708064
IRS990/CYTotalExpensesAmt01062678
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0851253
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0465
IRS990/DeferredRevenueGrp/EOYAmt0544
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03238
IRS990/DepreciationDepletionGrp/ProgramServicesAmt011482
IRS990/DepreciationDepletionGrp/TotalAmt014720
IRS990/Desc0THE BEREAN CALL IS A RELIGIOUS MINISTRY ORGANIZED TO ALERT, EXHORT, SUPPLY AND MOBILIZE ALL BELIEVERS BY THE USE OF NEWSLETTERS, RADIO PRODUCTIONS AND SPEAKING ENGAGEMENTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0The Berean Call
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0834429
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt048
IRS990/FeesForServicesAccountingGrp/TotalAmt048
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt07717
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05994
IRS990/FeesForServicesOtherGrp/TotalAmt013711
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt0239
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0239
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.000
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt145.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt245.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.000
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.000
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.000
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ROB YARDLEY
IRS990/Form990PartVIISectionAGrp/PersonNm1THOMAS A MCMAHON
IRS990/Form990PartVIISectionAGrp/PersonNm2MARK E VANDER ARK
IRS990/Form990PartVIISectionAGrp/PersonNm3ZACHARY KLEIN
IRS990/Form990PartVIISectionAGrp/PersonNm4RANDALL SORTINO
IRS990/Form990PartVIISectionAGrp/PersonNm5CRAIG OVERALL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt194869
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt292410
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2BUSINESS MGREXEC VP
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0445
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt044823
IRS990/GrantsToDomesticOrgsGrp/TotalAmt044823
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0445
IRS990/GrossReceiptsAmt0933333
IRS990/GrossSalesOfInventoryAmt0142437
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt07837
IRS990/InformationTechnologyGrp/ProgramServicesAmt027787
IRS990/InformationTechnologyGrp/TotalAmt035624
IRS990/InsuranceGrp/ManagementAndGeneralAmt03176
IRS990/InsuranceGrp/ProgramServicesAmt011259
IRS990/InsuranceGrp/TotalAmt014435
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0191913
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0198219
IRS990/InvestmentIncomeGrp/ExclusionAmt01177
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01177
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0178205
IRS990/LandBldgEquipBasisNetGrp/BOYAmt025403
IRS990/LandBldgEquipBasisNetGrp/EOYAmt012243
IRS990/LandBldgEquipCostOrOtherBssAmt0190448
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE BEREAN CALL IS A RELIGIOUS MINISTRY ORGANIZED TO ALERT, EXHORT, SUPPLY AND MOBILIZE ALL BELIEVERS, THEREBY IMPACTING THE CHURCH.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0491311
IRS990/NetAssetsOrFundBalancesEOYAmt0279902
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0445
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0445
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt060358
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt060357
IRS990/NetUnrlzdGainsLossesInvstAmt016
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0491311
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0279902
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt015198
IRS990/OccupancyGrp/ProgramServicesAmt053883
IRS990/OccupancyGrp/TotalAmt069081
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt025778
IRS990/OfficeExpensesGrp/ProgramServicesAmt091394
IRS990/OfficeExpensesGrp/TotalAmt0117172
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt013603
IRS990/OtherAssetsTotalGrp/EOYAmt013648
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01315
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04661
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05976
IRS990/OtherExpensesGrp/Desc0INVENTORY ADJUSTMENTS
IRS990/OtherExpensesGrp/Desc1DIRECTOR'S EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0-893
IRS990/OtherExpensesGrp/ProgramServicesAmt1168
IRS990/OtherExpensesGrp/TotalAmt0-893
IRS990/OtherExpensesGrp/TotalAmt1168
IRS990/OtherLiabilitiesGrp/BOYAmt06255
IRS990/OtherLiabilitiesGrp/EOYAmt01839
IRS990/OtherRevenueMiscGrp/BusinessCd0513190
IRS990/OtherRevenueMiscGrp/BusinessCd1513190
IRS990/OtherRevenueMiscGrp/Desc0Conference Receipts
IRS990/OtherRevenueMiscGrp/Desc1Royalty Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt016429
IRS990/OtherRevenueMiscGrp/ExclusionAmt1277
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016429
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1277
IRS990/OtherRevenueTotalAmt016706
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046586
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0419274
IRS990/OtherSalariesAndWagesGrp/TotalAmt0465860
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010769
IRS990/PayrollTaxesGrp/ProgramServicesAmt038180
IRS990/PayrollTaxesGrp/TotalAmt048949
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023078
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019723
IRS990/PrincipalOfficerNm0MARK E VANDER ARK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0AS FUNDS ARE AVAILABLE, THE BEREAN CALL WILL SUPPORT OTHER ORGANIZATIONS AND INDIVIDUALS HAVING A SIMILAR MISSION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt040980
IRS990/ProgSrvcAccomActy3Grp/Desc0UPON REQUEST AND DEMONSTRATION OF NEED, THE BEREAN CALL WILL PROVIDE FREE OF CHARGE, PUBLICATIONS AND MATERIALS TO ORGANIZATIONS AND INDIVIDUALS HAVING A SIMILAR MISSION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt03843
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0938387
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt037228
IRS990/PYInvestmentIncomeAmt0893
IRS990/PYOtherExpensesAmt0291832
IRS990/PYOtherRevenueAmt064216
IRS990/PYRevenuesLessExpensesAmt0-53672
IRS990/PYSalariesCompEmpBnftPaidAmt0728108
IRS990/PYTotalExpensesAmt01057168
IRS990/PYTotalRevenueAmt01003496
IRS990/ReconcilationRevenueExpnssAmt0-211425
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt05257
IRS990/RoyaltiesGrp/TotalAmt05257
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010265
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01223
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0INTEREST:2019 $143; 2020 $25; 2021 $8; 2022 $268; 2023 $742
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1DIVDND:2019 $853; 2020 $560; 2021 $777; 2022 $489; 2023 $435
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2TOTALS 2019 $996; 2020 $585; 2021 $785; 2022 $757; 2023 $1177
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3All years: Conference receipts--Contributions to a specific event
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4Other Income: 2019 $228; 2020 $0; 2021 $0;2022 $0; 2023 $0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt5RoyaltyIncome:2019 $244;2020 $576;2021 $1312;2022 $1585;2023 $277
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt6TOTALS: 2019 $472; 2020 $576; 2021 $1312; 2022 $1585;2023 $277
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A Part II Line 8
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A Part II Line 8
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Schedule A Part II Line 8
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3Schedule A Part II Line 9
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc4Schedule A Part II Line10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc5Schedule A Part II Line10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc6Schedule A Part II Line10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0772568
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0938387
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01007987
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0928952
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01023410
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04671304
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01177
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0757
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0785
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0585
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0996
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04300
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0852651
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0277
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01585
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01312
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0576
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0472
IRS990ScheduleA/OtherIncome170Grp/TotalAmt04222
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98274
IRS990ScheduleA/PublicSupportPY170Pct00.98229
IRS990ScheduleA/PublicSupportTotal170Amt04671304
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0772568
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0938387
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01007987
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0928952
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01023410
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04671304
IRS990ScheduleA/TotalSupportAmt04753351
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt016429
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt019978
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt05177
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt03795
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt028146
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt073525
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt012243
IRS990ScheduleD/EquipmentGrp/DepreciationAmt094219
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0106462
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt083986
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt083986
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt013648
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Form 990 Part XLine 15
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01839
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Form 990 Part IVLine 11e
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Capital Lease Obligation (Xerox copier)
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Part IX State Unemployment Bond
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE BEREAN CALL QUALIFIES AS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE: CONSEQUENTLY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4THERE IS NO PROVISION FOR INCOME TAXES. THE ORGANIZATION FILES INCOME TAX
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5RETURNS IN THE U.S.FEDERAL JURISDICTION AND THE STATE OF OREGON.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION IS NO LONGER SUBJECT TO THE U.S.FEDERAL AND STATE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt7INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION HAS NO UNRECOGNIZED INCOME TAX BENEFIT, NOR ANY INTEREST
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt9AND PENALTIES ASSOCIATED WITH UNRECOGNIZED INCOME TAX BENEFITS, ACCRUED OR
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt10EXPENSED AS OF AND FOR THE YEARS ENDED JUNE 30,2024 AND 2023 RESPECTFULLY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0P10, Ln 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc6Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc7Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc8Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc9Other
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc10Other
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012243
IRS990ScheduleD/TotalBookValueOtherAssetsAmt013648
IRS990ScheduleD/TotalLiabilityAmt01839
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06180
IRS990ScheduleI/RecipientTable/CashGrantAmt16000
IRS990ScheduleI/RecipientTable/CashGrantAmt26000
IRS990ScheduleI/RecipientTable/CashGrantAmt36000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROMOTE MISSIONS MESSAGE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1PROMOTE MISSIONS MESSAGE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2PROMOTE MISSIONS MESSAGE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3PROMOTE MISSIONS MESSAGE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0LET US REASON MINISTRIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1REASONS FOR HOPE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2MIDWEST CHRISTIAN OUTREACH
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3MARK CAHILL MINISTRIES
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt087-131 HELELUA ST Ste APT J204
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 415
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO BOX 446
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3987 FLAMECREST DR
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WAIANAE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1HEBRON
IRS990ScheduleI/RecipientTable/USAddress/CityNm2WONDER LAKE
IRS990ScheduleI/RecipientTable/USAddress/CityNm3STONE MOUNTAIN
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0HI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1KY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2IL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3GA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0967924929
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd1410480415
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd2600970046
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd3300832513
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0See Schedule O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1See Schedule O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2See Schedule O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S BUSINESS MANAGER REVIEWS FORM 990.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$283,166
Liabilities
$3,264
Net assets
$279,902
Revenue
$851,253
Expenses
$1,062,678
Net income
-$211,425
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.01$0.21$0.78$0.85$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.28$0.00$0.28$0.85$1.06$0.21
2024Summary only. Only limited summary data is available for this year.$0.28$0.00$0.28$0.85$1.06$0.21
2023Summary only. Only limited summary data is available for this year.$0.50$0.01$0.49$1.00$1.06$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.02$0.54$1.08$1.00$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.02$0.47$1.02$1.00$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.48$0.02$0.45$1.11$1.04$0.08
2019Summary only. Only limited summary data is available for this year.$0.39$0.01$0.38$0.95$1.22$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.03$0.64$1.01$1.20$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.03$0.83$1.10$1.20$0.09
2016Summary only. Only limited summary data is available for this year.$0.95$0.03$0.91$1.35$1.21$0.14
2015Summary only. Only limited summary data is available for this year.$0.82$0.05$0.77$1.31$1.31$0.00
2014Summary only. Only limited summary data is available for this year.$0.81$0.03$0.78$1.38$1.35$0.03
2013Summary only. Only limited summary data is available for this year.$0.80$0.06$0.74$1.39$1.38$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.05$0.73$1.37
2011Summary only. Only limited summary data is available for this year.$0.84$0.05$0.79$1.36$1.41$0.05