Skip to content
Nonprofiteer
← BEREAN CHRISTIAN LAYMENS ASSOCIATION

Form 990 for tax year 2022

Filed by BEREAN CHRISTIAN LAYMENS ASSOCIATION.

Totals

Total revenue
$3,481,885
Total expenses
$2,934,560
Contributions and grants received
$973,618
Grants paid
$0
Program service revenue
$2,436,670
Investment income
$68,951
Other revenue
$2,646
Total assets, end of year
$6,481,518
Total liabilities, end of year
$141,811
Net assets or fund balances, end of year
$6,339,707
Program services expenses (Part IX)
$2,405,072
Management and general expenses
$501,673
Fundraising expenses
$27,815
Program service expenses (Part III)
$2,405,072

Program services were 82.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $276,214

  • 1f · All other contributions, gifts and grants

    $697,404

  • 1g · Noncash contributions included above

    $174,187

  • 2a · Program service revenue: TUITION AND FEES

    total $2,135,033 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: FOOD SERVICE

    total $175,288 · unrelated business $0 · excluded $175,288

  • 2c · Program service revenue: TRANSPORTATION

    total $27,025 · unrelated business $0 · excluded $27,025

  • 2d · Program service revenue: DEPARTMENTAL INCOME

    total $39,339 · unrelated business $0 · excluded $39,339

  • 2e · Program service revenue: ACTIVITY FUNDS

    total $59,985 · unrelated business $0 · excluded $59,985

  • 3 · Investment income

    total $73,063 · unrelated business $0 · excluded $73,063

  • 7a · Gross sales of assets other than inventory

    other assets $0

  • 7b · Less cost or other basis and sales expenses

    other assets $4,112

  • 7c · Gain or loss

    other assets -$4,112

  • 7d · Net gain or loss

    total -$4,112 · related or exempt $0 · unrelated business $0 · excluded -$4,112

  • 8a · Fundraising events: gross income

    $15,439

  • 8a · Fundraising events: contributions included on line 1c

    $276,214

  • 8b · Fundraising events: direct expenses

    $23,247

  • 8c · Net income from fundraising events

    total -$7,808 · unrelated business $0 · excluded -$7,808

  • 11d · All other revenue

    total $10,454 · related or exempt $0 · unrelated business $0 · excluded $10,454

  • 11e · Other revenue, total

    $10,454

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $75,608 · program services $0 · management and general $75,608 · fundraising $0

  • 7 · Other salaries and wages

    total $1,472,358 · program services $1,274,697 · management and general $182,519 · fundraising $15,142

  • 8 · Pension plan contributions

    total $64,450 · program services $54,010 · management and general $10,440 · fundraising $0

  • 9 · Other employee benefits

    total $275,440 · program services $198,990 · management and general $76,450 · fundraising $0

  • 10 · Payroll taxes

    total $113,509 · program services $92,898 · management and general $19,502 · fundraising $1,109

  • 11c · Fees: accounting

    total $8,050 · program services $0 · management and general $8,050 · fundraising $0

  • 11f · Fees: investment management

    total $4,179 · program services $0 · management and general $4,179 · fundraising $0

  • 12 · Advertising and promotion

    total $12,909 · program services $0 · management and general $4,917 · fundraising $7,992

  • 14 · Information technology

    total $11,281 · program services $0 · management and general $11,281 · fundraising $0

  • 16 · Occupancy

    total $166,800 · program services $141,570 · management and general $23,832 · fundraising $1,398

  • 19 · Conferences, conventions and meetings

    total $2,766 · program services $0 · management and general $2,766 · fundraising $0

  • 22 · Depreciation, depletion and amortization

    total $222,204 · program services $182,977 · management and general $37,053 · fundraising $2,174

  • 23 · Insurance

    total $59,926 · program services $55,213 · management and general $4,713 · fundraising $0

  • 24a · Other expenses: DUES AND FEES

    total $24,741 · program services $21,343 · management and general $3,398 · fundraising $0

  • 24b · Other expenses: SUPPLIES

    total $293,340 · program services $271,384 · management and general $21,956 · fundraising $0

  • 24c · Other expenses: SPECIAL PROJECTS

    total $74,083 · program services $74,083 · management and general $0 · fundraising $0

  • 24d · Other expenses: HOST FAMILY EXPENSE

    total $10,760 · program services $10,760 · management and general $0 · fundraising $0

  • 24e · All other expenses

    total $42,156 · program services $27,147 · management and general $15,009 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $500 · end of year $500

  • 2 · Savings and temporary cash investments

    beginning of year $701,712 · end of year $419,486

  • 4 · Accounts receivable

    beginning of year $14,400 · end of year $2,642

  • 9 · Prepaid expenses and deferred charges

    beginning of year $9,152 · end of year $10,980

  • 10a · Land, buildings and equipment: cost or other basis

    $7,010,681

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,314,815

  • 10c · Land, buildings and equipment, net

    beginning of year $3,734,581 · end of year $3,695,866

  • 11 · Investments: publicly traded securities

    beginning of year $338,569 · end of year $583,793

  • 15 · Other assets

    beginning of year $1,186,534 · end of year $1,768,251

  • 17 · Accounts payable and accrued expenses

    beginning of year $127,059 · end of year $59,054

  • 19 · Deferred revenue

    beginning of year $48,641 · end of year $32,492

  • 25 · Other liabilities

    beginning of year $51,646 · end of year $50,265

  • 27 · Net assets without donor restrictions

    beginning of year $5,186,666 · end of year $5,187,153

  • 28 · Net assets with donor restrictions

    beginning of year $571,436 · end of year $1,152,554

Mission and programs · 2022

Mission

BEREAN ACADEMY IS A K-12 PRIVATE CHRISTIAN SCHOOL WHICH SERVED 336 STUDENTS THROUGH THE 2022-23 SCHOOL YEAR. BEREAN PROVIDES EDUCATION WHICH PROMOTES A CHRIST-CENTERED LIFESTYLE, UPHOLDS A STANDARD OF SCHOLASTIC EXCELLENCE, PROMOTES THE PRINCIPLES ESTABLISHED IN THE WORD OF GOD, FURNISHES INSTRUCTION IN A CHRISTIAN WORLDVIEW, AND PREPARES STUDENTS TO TAKE THEIR PLACES IN THE HOME, THE CHURCH, THEIR VOCATION AND THEIR COUNTRY.

Activities or mission (Part I)

K-12th GRADE PRIVATE CHRISTIAN SCHOOL. PROVIDES EDUCATION PROMOTING SCHOLASTIC EXCELLENCE, A CHRIST-CENTERED LIFESTYLE, PRINCIPLES IN THE WORD OF GOD, INSTRUCTION IN CHRISTIAN WORLDVIEW, AND PREPARES STUDENTS TO TAKE THEIR PLACES IN THE HOME, THE CHURCH, THEIR VOCATION AND THEIR COUNTRY.

  • PROVIDED CHRISTIAN-BASED EDUCATION FOR 336 STUDENTS IN GRADES K-12. MOST REVENUE IS FROM TUITION PAID BY THE STUDENT'S FAMILIES. THE MAJORITY OF EXPENSES ARE FOR SALARIES OF EMPLOYEES, FOLLOWED BY STUDENT-ORIENTED EXPENSES AND EDUCATIONAL DEPARTMENT EXPENSES.

    Expenses $2,198,522 · Revenue $2,135,033

  • FOOD SERVICE: PROVIDED A DAILY HOT LUNCH PROGRAM FOR STUDENTS AND STAFF. REVENUE IS FROM MEALS PURCHASED BY STUDENTS AND STAFF. EXPENSES INCLUDE SALARIES, FOOD, AND SUPPLY COSTS, BUT DOES NOT INCLUDE OCCUPANCY COSTS WHICH ARE INCLUDED IN 4A ABOVE.

    Expenses $170,555 · Revenue $175,288

  • TRANSPORTATION: PROVIDED (2) BUS ROUTES TO AND FROM SCHOOL DAILY, PLUS TRANSPORTATION TO AND FROM ACTIVITIES AS NEEDED. REVENUE IS FROM BUS FARES PURCHASED BY STUDENTS FOR DAILY BUS ROUTES. EXPENSES INCLUDE FUEL, INSURANCE, AND MAINTENANCE BUT NOT SALARIES WHICH ARE INCLUDED IN 4A ABOVE.

    Expenses $35,995 · Revenue $27,025

As filed on the 2022 return.

Listed in Part VII

  • TIM MACE

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • JOEL MCCLENAHAN

    VICE-PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • KEN MULLINS

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • MARC FRIESEN

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • MATT KRUSE

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • CHUCK HARDER

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • AUSTIN BUSENITZ

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • BILL GOOD

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • JOEL SMITH

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TODD BRISCOE

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • MARIO REGIER

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • KELSEY VEER

    MEMBER

    Total calculated
    $0
    Hours/week
    2

  • TAD NUCE

    HEAD OF SCHOOL

    Total calculated
    $74,881
    From this org
    $74,881
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
24 August 2023
IRS schema version
2022v5.0
Source object
202343349349300214

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.