Beran Community Development Corporation (EIN 582665243) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2001

Legal Domicile

Principal Officer

Kerwin B Lee

Phone

7705934421

Tax Period

2023-01-01 to 2023-12-31

Beran Community Development Corporation, founded in 2001, is a community nonprofit in the Human Services sector that reported $1.2M in total revenue in fiscal year 2023. Revenue decreased 6% compared to the prior year. Expenses of $1.5M exceeded revenue, resulting in a 24% operating deficit.

Mission

To provide quality Christian educaton, child care and promote community health and welfare.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $270,000

Program Service Revenue $949,518

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,219,518

Expense Breakdown

Grants Paid $80,530

Salaries & Benefits $730,324

Fundraising Expenses $0

Program Expenses $1,124,458

Other Expenses $698,434

TOTAL EXPENSES $1,509,288

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,219,518	$1,300,572	-0.1%
Expenses	$1,509,288	$1,278,564	+0.2%
Net Income	$-289,770	$22,008	-14.2%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,580,774

Total Directors

$1,580,774

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Pastor Kerwin B Lee	President	20.00	Officer Director	$0	$531,465	$1,580,774
Dr Bernetta Jones	Vice President	0.50	Officer Director	$0	$0	$0
Kim Dawson	Secretary	0.20	Officer Director	$0	$0	$0
Earl Moton	Treasurer	0.10	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$1,219,518	$1,509,288	$471,011	$-289,770
2022	$1,300,572	$1,278,564	$444,858	$22,008
2021	$1,500,600	$1,110,222	$226,832	$390,378
2020	$1,470,809	$1,806,358	$136,906	$-335,549
2019	$2,908,953	$2,818,993	$206,008	$89,960
2018	$2,994,517	$3,058,688	$147,177	$-64,171

Beran Community Development Corporation