﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-10-08T10:34:54-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271162812</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>PINNACLE CONSULTING CPAS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>620 W REPUBLIC ROAD STE 104</AddressLine1Txt>
        <CityNm>SPRINGFIELD</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>658075818</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>431354872</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BEREAN LIBERTY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BERE</BusinessNameControlTxt>
      <PhoneNum>4178866590</PhoneNum>
      <USAddress>
        <AddressLine1Txt>620 W REPUBLIC ROAD STE 104</AddressLine1Txt>
        <CityNm>SPRINGFIELD</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>65807</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAY SCRIBNER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>4178866590</PhoneNum>
      <SignatureDt>2025-10-03</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DAN WISER</PreparerPersonNm>
      <PTIN>P00971876</PTIN>
      <PhoneNum>4178866590</PhoneNum>
      <PreparationDt>2025-10-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <PrincipalOfficerNm>JAY SCRIBNER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>105 GALEWOOD DRIVE</AddressLine1Txt>
        <CityNm>BRANSON</CityNm>
        <StateAbbreviationCd>MO</StateAbbreviationCd>
        <ZIPCd>65616</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>22676</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>NONE</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1984</FormationYr>
      <LegalDomicileStateCd>MO</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO SPREAD THE GOSPEL OF JESUS CHRIST WORLDWIDE</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>4</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>1</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>17561</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>17615</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>2484</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>5061</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>20045</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>22676</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>17270</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>20470</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>17270</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>20470</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>2775</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>2206</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>269780</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>271986</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>269780</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>271986</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO SPREAD THE GOSPEL OF JESUS CHRIST WORLDWIDE</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>18016</ExpenseAmt>
      <Desc>THE BEREAN LIBERTY FOUNDATION FUNDED VARIOUS MINISTRIES AND OUTCOMES. IT ADVANCED ITS EXEMPT PURPOSE AND STRENGTHENED ITS CAPACITY AS AN ORGANIZATION BY DEVELOPING PROGRAMS AND PARTNERSHIPS IN THE FOLLOWING AREAS: CHRISTIAN RADIO DRUG AND ALCOHOL REHABILITATION BIBLICAL WORLD VIEW TEACHING AND PREACHING CATALYTIC EVENTS MOTIVATIONAL SPEAKING NON-PROFIT FUND RAISING ASSISTANCE VOLUNTEERISM COUNSELING, ENCOURAGEMENT, ONE-ON-ONE MINISTRY DURING 2024, THE FOUNDATION ENGAGED IN THE FOLLOWING ACTIVITIES IN SUPPORT OF AND ACCOMPLISHMENT OF ITS EXEMPT PURPOSES AND MISSION: GOOD MORNING OZARKS ON KLFC CHRISTIAN RADIO - KLFC IS AN 1800 WATT STATION LOCATED IN BRANSON, MO. GOOD MORNING OZARKS IS A LIVE BROADCAST WHICH AIRS DAILY ON KLFC AND THROUGH THE INTERNET. THE VICE PRESIDENT SERVED AS A CO-HOST FOR THESE BROADCASTS. THE FORMAT OF THIS BROADCAST IS A MIX OF MUSIC AND INTERVIEWS OF LOCAL AS WELL AS NATIONAL INTEREST. THE CHRISTIAN GOSPEL IS VERY PREVALENT THROUGH BOTH MUSIC AND TESTIMONIALS. THE OUTREACH OF THIS PROGRAM IS VERY EXTENSIVE WITH SEVERAL THOUSAND AS A WEEKLY AUDIENCE. FURTHER, THE VICE PRESIDENT IS RECOGNIZED THROUGHOUT THE COMMUNITY FOR HIS SERVICE AS A HOST ON GOOD MORNING OZARKS. CHURCH ARMY BRANSON/C.O.R.E. (COMMUNITY OF RECOVERY EXPERIENCE) - THIS IS AN EXEMPT ORGANIZATION DESIGNED TO ASSIST MEN AND WOMEN WHO ARE DRUG AND ALCOHOL ADDICTS TO BECOME SET FREE FROM THEIR ADDICTIONS AND TO BE REHABILITATED AS A PRODUCTIVE MEMBER OF SOCIETY. THE PRESIDENT OF THE FOUNDATION SPOKE UPON VARIOUS OCCASIONS IN 2024,AS WELL AS MENTORING AND COUNSELING PERSONNEL RELATED TO CHURCH ARMY. THE PREACHING AND TEACHING ASSIGNMENTS WERE DESIGNED TO ENCOURAGE,MOTIVATE, EXPLAIN BIBLICAL PRINCIPLES, OFFER HOPE, AND ENHANCE THEIR PROGRESS TOWARD REHABILITATION. THE PRESIDENT HAS PREACHED AT THEIR WEEKLY SERVICE VARIOUS TIMES THROUGHOUT THE YEAR WITH APPROXIMATELY 200 IN ATTENDANCE AT EACH OF THREE SERVICES. HERE'S HOPE AMERICA - THIS INTERNET MINISTRY HAS INCREASED IN OUTREACH IN 2024.A WEEKLY MESSAGE OF ENCOURAGEMENT AND HOPE IS PRESENTED ON THE HERE'S HOPE AMERICA FACEBOOK PAGE. THIS OUTREACH ENABLES THE DIRECTOR TO REACH PEOPLE ACROSS THE GLOBE WITH THE GOSPEL. CONFERENCES, MEETINGS, AND SPECIAL EVENTS - IN FURTHERANCE OF THE FOUNDATION'S EXEMPT PURPOSE, THE FOUNDATION PRESIDENT AND WIFE PARTICIPATED IN SPECIAL MEETINGS, REVIVALS, CONFERENCES, TEACHING, AND SPEAKING ENGAGEMENTS. THERE WAS PARTICIPATION IN 25 DIFFERENT EVENTS WITH AN AVERAGE OF 75 IN ATTENDANCE. ROSE HOUSE - THIS IS AN ASSISTED LIVING SENIOR CENTER. THE VICE PRESIDENT AND HIS WIFE HOLD SERVICES AT THIS FACILITY EVERY OTHER WEEK. IT IS A MEETING OF WORSHIP AND ENCOURAGEMENT FOR THE RESIDENTS. THERE ARE APPROXIMATELY 10-12 IN ATTENDANCE EACH WEEK. INTERNATIONAL MINISTRY - THE PRESIDENT AND HIS WIFE HAVE CONTINUED TO ENCOURAGE AND MINISTER TO INDIVIDUALS WHO WERE MET THROUGH THE BIBLE STUDIES HELD IN 2018 AND 2019 AT STONECROFT. ONE-ON-ONE MINISTRY HAS BEEN ATTAINED THROUGH HOSTING COUPLES AND INDIVIDUALS IN THE HOME. HOSTING BIBLE STUDIES AND COUNSELING - THE PRESIDENT HOSTS A WEEKLY BIBLE STUDY IN HIS HOME WITH AN AVERAGE OF 8 MEN ATTENDING. THE PRESIDENT AND HIS WIFE ALSO HAVE AN ON-GOING MINISTRY OF COUNSELING AND ENCOURAGING COUPLES AND INDIVIDUALS ON AN ON-DEMAND BASIS. VARIOUS INDIVIDUALS AND COUPLES HAVE REACHED OUT FOR THIS MINISTRY OF ENCOURAGEMENT AND COUNSEL. TAKE THE CHALLENGE - THE PRESIDENT HAS ASSISTED THIS INTERNATIONAL DISCIPLESHIP MINISTRY THROUGH MENTORING AND COUNSELING THE DIRECTOR AS WELL AS OVERSEEING AND COORDINATING THE ANNUAL FUNDRAISING BANQUET. THIS MINISTRY HAS AN EXTENSIVE DISCIPLESHIP MINISTRY IN GHANA, KENYA, NIGER, THE PHILLIPPINES, AND SOUTHEAST ASIA. BRANSON PRAYER MARCH - THIS IS AN ANNUAL EVENT HELD SINCE 2019 TO HELP PROMOTE UNITY IN THE TRI LAKES AREA THROUGH PRAYER FOR THE COMMUNITY, INDIVIDUALS, AND OUR NATION. VARIOUS PASTORS HAVE PARTICIPATED BY LEADING IN PRAYER AT THE STOPS ALONG THE ROUTE OF HIGHWAY 76. THE PRESIDENT AND HIS WIFE HELP TO PLAN AND ORGANIZE THIS EVENT. AROUND 200 INDIVIDUALS FROM VARIOUS CHURCHES PARTICIPATED IN THIS EVENT. IN 2024 A "WORSHIP ON THE STREETS" WAS ADDED WITH LOCAL PASTORS SHARING IN THE RESPONSIBILITY OF BRINGING THE MESSAGE ON "IF MY PEOPLE." THE EVENT WAS HELD IN THE PARKING LOT OF "BEYOND THE LENS" AT THE CONCLUSION OF THE MARCH.</Desc>
      <TotalProgramServiceExpensesAmt>18016</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc4">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc2">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc2">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc2">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc2">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc2">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc2">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc2">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc2">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc2">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc2">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc2">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc2">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc2">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>4</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>1</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>DAN WISER</PersonNm>
        <PhoneNum>4178866590</PhoneNum>
        <USAddress>
          <AddressLine1Txt>620 W REPUBLIC ROAD STE 104</AddressLine1Txt>
          <CityNm>SPRINGFIELD</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>65807</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES ENGRAM</PersonNm>
        <TitleTxt>VP/TREAS</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARY ENGRAM</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAY SCRIBNER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KAY SCRIBNER</PersonNm>
        <TitleTxt>ASST SEC.</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>17615</AllOtherContributionsAmt>
      <TotalContributionsAmt>17615</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>5061</TotalRevenueColumnAmt>
        <ExclusionAmt>5061</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>22676</TotalRevenueColumnAmt>
        <ExclusionAmt>5061</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherExpensesGrp>
        <Desc>OTHER GRANTS</Desc>
        <TotalAmt>8673</TotalAmt>
        <ProgramServicesAmt>8673</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>HERE'S HOPE AMERICA COSTS</Desc>
        <TotalAmt>5282</TotalAmt>
        <ProgramServicesAmt>5282</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>HOME FELLOWSHIP COSTS</Desc>
        <TotalAmt>3100</TotalAmt>
        <ProgramServicesAmt>3100</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OUTSIDE SERVICES</Desc>
        <TotalAmt>2430</TotalAmt>
        <ManagementAndGeneralAmt>2430</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>985</TotalAmt>
        <ProgramServicesAmt>961</ProgramServicesAmt>
        <ManagementAndGeneralAmt>24</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>20470</TotalAmt>
        <ProgramServicesAmt>18016</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2454</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>83438</BOYAmt>
        <EOYAmt>86598</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>186342</BOYAmt>
        <EOYAmt>185388</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <LandBldgEquipCostOrOtherBssAmt>12140</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>12140</LandBldgEquipAccumDeprecAmt>
      <TotalAssetsGrp>
        <BOYAmt>269780</BOYAmt>
        <EOYAmt>271986</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>269780</BOYAmt>
        <EOYAmt>271986</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>269780</BOYAmt>
        <EOYAmt>271986</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>269780</BOYAmt>
        <EOYAmt>271986</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>2206</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc4">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>20127</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17960</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30958</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17561</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17615</CurrentTaxYearAmt>
        <TotalAmt>104221</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>20127</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17960</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30958</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>17561</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17615</CurrentTaxYearAmt>
        <TotalAmt>104221</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>104221</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>4106</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>689</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>377</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2484</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5061</CurrentTaxYearAmt>
        <TotalAmt>12717</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>4106</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>689</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>377</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2484</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5061</CurrentTaxYearAmt>
        <TotalAmt>12717</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <NetIncomeFromOtherUBIGrp>
        <CurrentTaxYearMinus4YearsAmt>106</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>106</TotalAmt>
      </NetIncomeFromOtherUBIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>24339</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>18649</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31335</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20045</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>22676</CurrentTaxYearAmt>
        <TotalAmt>117044</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.89040</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.93240</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.11000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.07000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>12140</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>12140</DepreciationAmt>
      </EquipmentGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BEREAN LIBERTY FOUNDATION FUNDED VARIOUS MINISTRIES AND OUTCOMES. IT ADVANCED ITS EXEMPT PURPOSE AND STRENGTHENED ITS CAPACITY AS AN ORGANIZATION BY DEVELOPING PROGRAMS AND PARTNERSHIPS IN THE FOLLOWING AREAS: CHRISTIAN RADIO DRUG AND ALCOHOL REHABILITATION BIBLICAL WORLD VIEW TEACHING AND PREACHING CATALYTIC EVENTS MOTIVATIONAL SPEAKING NON-PROFIT FUND RAISING ASSISTANCE VOLUNTEERISM COUNSELING, ENCOURAGEMENT, ONE-ON-ONE MINISTRY DURING 2024, THE FOUNDATION ENGAGED IN THE FOLLOWING ACTIVITIES IN SUPPORT OF AND ACCOMPLISHMENT OF ITS EXEMPT PURPOSES AND MISSION: GOOD MORNING OZARKS ON KLFC CHRISTIAN RADIO - KLFC IS AN 1800 WATT STATION LOCATED IN BRANSON, MO. GOOD MORNING OZARKS IS A LIVE BROADCAST WHICH AIRS DAILY ON KLFC AND THROUGH THE INTERNET. THE VICE PRESIDENT SERVED AS A CO-HOST FOR THESE BROADCASTS. THE FORMAT OF THIS BROADCAST IS A MIX OF MUSIC AND INTERVIEWS OF LOCAL AS WELL AS NATIONAL INTEREST. THE CHRISTIAN GOSPEL IS VERY PREVALENT THROUGH BOTH MUSIC AND TESTIMONIALS. THE OUTREACH OF THIS PROGRAM IS VERY EXTENSIVE WITH SEVERAL THOUSAND AS A WEEKLY AUDIENCE. FURTHER, THE VICE PRESIDENT IS RECOGNIZED THROUGHOUT THE COMMUNITY FOR HIS SERVICE AS A HOST ON GOOD MORNING OZARKS. CHURCH ARMY BRANSON/C.O.R.E. (COMMUNITY OF RECOVERY EXPERIENCE) - THIS IS AN EXEMPT ORGANIZATION DESIGNED TO ASSIST MEN AND WOMEN WHO ARE DRUG AND ALCOHOL ADDICTS TO BECOME SET FREE FROM THEIR ADDICTIONS AND TO BE REHABILITATED AS A PRODUCTIVE MEMBER OF SOCIETY. THE PRESIDENT OF THE FOUNDATION SPOKE UPON VARIOUS OCCASIONS IN 2024,AS WELL AS MENTORING AND COUNSELING PERSONNEL RELATED TO CHURCH ARMY. THE PREACHING AND TEACHING ASSIGNMENTS WERE DESIGNED TO ENCOURAGE,MOTIVATE, EXPLAIN BIBLICAL PRINCIPLES, OFFER HOPE, AND ENHANCE THEIR PROGRESS TOWARD REHABILITATION. THE PRESIDENT HAS PREACHED AT THEIR WEEKLY SERVICE VARIOUS TIMES THROUGHOUT THE YEAR WITH APPROXIMATELY 200 IN ATTENDANCE AT EACH OF THREE SERVICES. HERE'S HOPE AMERICA - THIS INTERNET MINISTRY HAS INCREASED IN OUTREACH IN 2024.A WEEKLY MESSAGE OF ENCOURAGEMENT AND HOPE IS PRESENTED ON THE HERE'S HOPE AMERICA FACEBOOK PAGE. THIS OUTREACH ENABLES THE DIRECTOR TO REACH PEOPLE ACROSS THE GLOBE WITH THE GOSPEL. CONFERENCES, MEETINGS, AND SPECIAL EVENTS - IN FURTHERANCE OF THE FOUNDATION'S EXEMPT PURPOSE, THE FOUNDATION PRESIDENT AND WIFE PARTICIPATED IN SPECIAL MEETINGS, REVIVALS, CONFERENCES, TEACHING, AND SPEAKING ENGAGEMENTS. THERE WAS PARTICIPATION IN 25 DIFFERENT EVENTS WITH AN AVERAGE OF 75 IN ATTENDANCE. ROSE HOUSE - THIS IS AN ASSISTED LIVING SENIOR CENTER. THE VICE PRESIDENT AND HIS WIFE HOLD SERVICES AT THIS FACILITY EVERY OTHER WEEK. IT IS A MEETING OF WORSHIP AND ENCOURAGEMENT FOR THE RESIDENTS. THERE ARE APPROXIMATELY 10-12 IN ATTENDANCE EACH WEEK. INTERNATIONAL MINISTRY - THE PRESIDENT AND HIS WIFE HAVE CONTINUED TO ENCOURAGE AND MINISTER TO INDIVIDUALS WHO WERE MET THROUGH THE BIBLE STUDIES HELD IN 2018 AND 2019 AT STONECROFT. ONE-ON-ONE MINISTRY HAS BEEN ATTAINED THROUGH HOSTING COUPLES AND INDIVIDUALS IN THE HOME. HOSTING BIBLE STUDIES AND COUNSELING - THE PRESIDENT HOSTS A WEEKLY BIBLE STUDY IN HIS HOME WITH AN AVERAGE OF 8 MEN ATTENDING. THE PRESIDENT AND HIS WIFE ALSO HAVE AN ON-GOING MINISTRY OF COUNSELING AND ENCOURAGING COUPLES AND INDIVIDUALS ON AN ON-DEMAND BASIS. VARIOUS INDIVIDUALS AND COUPLES HAVE REACHED OUT FOR THIS MINISTRY OF ENCOURAGEMENT AND COUNSEL. TAKE THE CHALLENGE - THE PRESIDENT HAS ASSISTED THIS INTERNATIONAL DISCIPLESHIP MINISTRY THROUGH MENTORING AND COUNSELING THE DIRECTOR AS WELL AS OVERSEEING AND COORDINATING THE ANNUAL FUNDRAISING BANQUET. THIS MINISTRY HAS AN EXTENSIVE DISCIPLESHIP MINISTRY IN GHANA, KENYA, NIGER, THE PHILLIPPINES, AND SOUTHEAST ASIA. BRANSON PRAYER MARCH - THIS IS AN ANNUAL EVENT HELD SINCE 2019 TO HELP PROMOTE UNITY IN THE TRI LAKES AREA THROUGH PRAYER FOR THE COMMUNITY, INDIVIDUALS, AND OUR NATION. VARIOUS PASTORS HAVE PARTICIPATED BY LEADING IN PRAYER AT THE STOPS ALONG THE ROUTE OF HIGHWAY 76. THE PRESIDENT AND HIS WIFE HELP TO PLAN AND ORGANIZE THIS EVENT. AROUND 200 INDIVIDUALS FROM VARIOUS CHURCHES PARTICIPATED IN THIS EVENT. IN 2024 A "WORSHIP ON THE STREETS" WAS ADDED WITH LOCAL PASTORS SHARING IN THE RESPONSIBILITY OF BRINGING THE MESSAGE ON "IF MY PEOPLE." THE EVENT WAS HELD IN THE PARKING LOT OF "BEYOND THE LENS" AT THE CONCLUSION OF THE MARCH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>JAY SCRIBNER KAY SCRIBNER PRESIDENT ASST SEC SPOUSE CHARLES ENGRAM MARY ENGRAM VP/TREAS SECRETARY SPOUSE</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION'S CPA PREPARES A DRAFT OF THE TAX RETURN WHICH IS THEN REVIEWED BY TWO OFFICERS OF THE FOUNDATION BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD SETS THE SALARIES OF THE OFFICERS ANNUALLY BASED UPON REASONABLE COMPENSATION FOR DUTIES PERFORMED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>