Beraca Baptist Church

Nonprofit profile at a glance

EIN
113017648
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Brooklyn, NY, USA
Phone
7182571000
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$1,399,349
Expenses
$1,275,358
Assets
$371,650
Liabilities
$51,424

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Mullery Jean-Pierre (President)

Highest reported compensation

  • Mullery Jean-Pierre (President): $105,000 total reported compensation
  • Joseph Emmanuel Jean (Treasurer): $95,000 total reported compensation
  • Edzer Elie (Officer): $60,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Equiping them to become disciples

What it reported doing in 2025

In 2025, our church continued cultivating disciples, developing leaders, and transforming communities locally and internationally through impactful ministry initiatives. We advanced spiritual growth by strengthening discipleship programs, expanding evangelistic outreach, and equipping emerging leaders for service and ministry. Through benevolence efforts and community engagement across Brooklyn, we provided practical support, hope, and compassionate care to individuals and families in need. Additionally, we expanded our global mission efforts by mobilizing believers for international outreach, fostering partnerships, and sharing the Gospel across diverse communities. These accomplishments positioned our church as a catalyst for faith, leadership development, and transformational outreach throughout the year.

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. Some filing-based governance responses are negative or unanswered and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 100
  • Accountability: 14
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.6%; rating input score 55
  • Program expense ratio: 59.9%; rating input score 60
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.9%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 20.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 7.5% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 2.4% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: -12.1% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 54.6% of revenue deployed · 59.9% of spending went to programs
  • Governance: 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $764K in reported program spending
  • Leadership: top reported pay $105K · 3 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.