Nonprofit · EIN 58-2665243
BEREAN COMMUNITY DEVELOPMENT CORPORATION
Tax-exempt · STONE MTN, GA 30088
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,240,542 | $1,517,106 | -$276,564 | $212,982 | $573,188 | -$360,206 |
| December 31, 2023 | 990 | $1,219,518 | $1,509,288 | -$289,770 | $471,011 | $601,348 | -$130,337 |
| December 31, 2022 | 990 | $1,300,572 | $1,278,564 | $22,008 | $444,858 | $285,425 | $159,433 |
| December 31, 2021 | 990 | $1,500,600 | $1,110,222 | $390,378 | $226,832 | $89,407 | $137,425 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $554,000
- Program service revenue
- $686,542
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $798,684
- Salaries, compensation and benefits (total)
- $851,962
- Professional fundraising fees
- $0
- Accounting fees
- $49,344
- Occupancy
- $159,486
- Travel
- $487
- Program services (functional)
- $1,122,475
- Management and general (functional)
- $394,631
Balance sheet and other
- Total assets, start of year
- $471,011
- Total assets, end of year
- $212,982
- Total liabilities, end of year
- $573,188
- Net assets, end of year
- -$360,206
- Land, buildings and equipment
- $497
- Net assets without donor restrictions
- -$360,206
- Gross receipts
- $1,240,542
- Employees
- 37
- Volunteers
- 50
- Year formed
- 2001
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Pastor Kerwin B Lee | President Trustee or director, Officer | 20 | $0 | $1,111,542 | $559,246 |
| Dr Bernetta Jones | Vice President Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| Kim Dawson | Secretary Trustee or director, Officer | 0.2 | $0 | $0 | $0 |
| Earl Moton | Treasurer Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Pastor Kerwin B Lee | President Trustee or director, Officer | 20 | $0 | $1,049,309 | $531,465 |
| Dr Bernetta Jones | Vice President Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| Kim Dawson | Secretary Trustee or director, Officer | 0.2 | $0 | $0 | $0 |
| Earl Moton | Treasurer Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
990 for the year ended December 31, 2022: 5 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Pastor Kerwin B Lee | President Trustee or director, Officer | 20 | $0 | $925,201 | $432,808 |
| Dr Bernetta Jones | Vice President Trustee or director, Officer | 0 | $0 | $0 | $0 |
| Kim Dawson | Secretary Trustee or director, Officer | 0 | $0 | $0 | $0 |
| Earl Moton | Treasurer Trustee or director, Officer | 0 | $0 | $0 | $0 |
| Wanda Wallace | Board Member Trustee or director | 0 | $0 | $0 | $0 |
990 for the year ended December 31, 2021: 5 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| PASTOR KERWIN B LEE | PRESIDENT Trustee or director, Officer | 20 | $0 | $1,107,764 | $390,450 |
| DR BERNETTA JONES | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 | $0 |
| KIM DAWSON | SECRETARY Trustee or director, Officer | 0.2 | $0 | $0 | $0 |
| EARL MOTON | TREASURER Trustee or director, Officer | 0.1 | $0 | $0 | $0 |
| WANDA WALLACE | BOARD MEMBER Trustee or director | 0.1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2197 YOUNG RD, STONE MTN, GA 30088-4107
- In care of
- % KERWIN B LEE
- Principal officer (990 for 2024)
- Kerwin B Lee, 2197 Young Road, Stone Mountain, GA 30088
- Signed the 990
- Niko Tidwell, CFO
- Phone
- (770) 593-4421
- Return prepared by
- Aprio Advisory Group LLC
Mission
To provide quality Christian educaton, child care and promote community health and welfare.
Program accomplishments
- 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.Expenses $693,424 · revenue $224,642
- 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.Expenses $429,051 · revenue $461,900
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 58-2665243
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $212,982
- Income (IRS master file)
- $1,240,542
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,240,542 | $1,517,106 | $212,982 | IRS |
| 990 | December 2023 | $1,219,518 | $1,509,288 | $471,011 | XML |
| 990 | December 2022 | $1,300,572 | $1,278,564 | $444,858 | XML |
| 990 | December 2021 | $1,500,600 | $1,110,222 | $226,832 | XML |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 58-2665243).
Questions about BEREAN COMMUNITY DEVELOPMENT CORPORATION
- What is the EIN of BEREAN COMMUNITY DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of BEREAN COMMUNITY DEVELOPMENT CORPORATION is 58-2665243.
- Is BEREAN COMMUNITY DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to BEREAN COMMUNITY DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BEREAN COMMUNITY DEVELOPMENT CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BEREAN COMMUNITY DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BEREAN COMMUNITY DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of BEREAN COMMUNITY DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2024 names Kerwin B Lee.
- Who are the officers and directors of BEREAN COMMUNITY DEVELOPMENT CORPORATION?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does BEREAN COMMUNITY DEVELOPMENT CORPORATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,240,542, expenses of $1,517,106 and total assets of $212,982 at year end.
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