Civic Intelligence

Berkshire School Inc

EIN 04-2121313 • 501(c)3 • Sheffield, MA

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Linked School Profile

Berkshire School

Boarding and Day

425 students

Profile

To provide young men and women with the intellectual and moral foundations and the leadership skills that will enable them to flourish as members of a family and a community as they confront the challenges of college and beyond.

Refreshing map…

245 North Undermountain RoadSheffield, MA 01257-9672

berkshireschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.18x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

1.17x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Net Margin

78th percentile

18%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Top Officer Pay

45th percentile

$637,350

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)3 • $250M-$1B nonprofits • Source year 2025

Asset Growth

50th percentile

5.4%

Faster asset growth than 50% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2025

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $250M-$1B nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets36th percentile

Assets

Up

$403,273,561

Up $21,073,078 (+5.5%) from 2024

Liabilities

Up

$71,104,470

Up $1,024,547 (+1.5%) from 2024

Net Assets

Up

$332,169,091

Up $20,048,531 (+6.4%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin78th percentile

Revenue

Up

$60,945,130

Up $6,322,995 (+12%) from 2024

Expenses

Up

$49,847,612

Up $3,504,404 (+7.6%) from 2024

Net Income

Up

$11,097,518

Up $2,818,591 (+34%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth50th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600M$400M$200M$0Assets 2011: $228,294,024Liabilities 2011: $33,481,513Net Assets 2011: $194,812,5112011Assets 2012: $220,073,360Liabilities 2012: $34,371,792Net Assets 2012: $185,701,5682012Assets 2013: $236,082,834Liabilities 2013: $42,931,826Net Assets 2013: $193,151,0082013Assets 2014: $252,767,655Liabilities 2014: $44,818,451Net Assets 2014: $207,949,2042014Assets 2015: $267,221,178Liabilities 2015: $45,701,850Net Assets 2015: $221,519,3282015Assets 2016: $268,337,995Liabilities 2016: $47,886,217Net Assets 2016: $220,451,7782016Assets 2017: $274,958,155Liabilities 2017: $46,063,005Net Assets 2017: $228,895,1502017Assets 2018: $283,220,625Liabilities 2018: $46,306,094Net Assets 2018: $236,914,5312018Assets 2019: $286,986,830Liabilities 2019: $43,340,885Net Assets 2019: $243,645,9452019Assets 2020: $287,598,668Liabilities 2020: $42,981,965Net Assets 2020: $244,616,7032020Assets 2021: $328,476,974Liabilities 2021: $40,630,562Net Assets 2021: $287,846,4122021Assets 2022: $360,181,943Liabilities 2022: $68,076,300Net Assets 2022: $292,105,6432022Assets 2023: $362,780,790Liabilities 2023: $71,971,116Net Assets 2023: $290,809,6742023Assets 2024: $382,200,483Liabilities 2024: $70,079,923Net Assets 2024: $312,120,5602024Assets 2025: $403,273,561Liabilities 2025: $71,104,470Net Assets 2025: $332,169,0912025

Highlighted filing

2025

Assets$403,273,561
Liabilities$71,104,470
Net Assets$332,169,091
Open 2025 Filing

Operations Trend

Revenue Growth66th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80M$60M$40M$20M$0-$20MExpenses 2011: $28,859,8842011Expenses 2012: $28,782,3972012Revenue 2013: $30,776,192Expenses 2013: $31,107,740Net Income 2013: -$331,5482013Revenue 2014: $38,517,062Expenses 2014: $31,593,512Net Income 2014: $6,923,5502014Revenue 2015: $49,755,736Expenses 2015: $33,303,877Net Income 2015: $16,451,8592015Revenue 2016: $41,712,617Expenses 2016: $35,338,378Net Income 2016: $6,374,2392016Revenue 2017: $38,191,480Expenses 2017: $36,094,572Net Income 2017: $2,096,9082017Revenue 2018: $40,052,614Expenses 2018: $36,032,106Net Income 2018: $4,020,5082018Revenue 2019: $37,467,936Expenses 2019: $36,851,149Net Income 2019: $616,7872019Revenue 2020: $50,413,975Expenses 2020: $37,050,593Net Income 2020: $13,363,3822020Revenue 2021: $46,820,350Expenses 2021: $39,719,521Net Income 2021: $7,100,8292021Revenue 2022: $53,167,690Expenses 2022: $42,324,890Net Income 2022: $10,842,8002022Revenue 2023: $48,315,665Expenses 2023: $45,670,550Net Income 2023: $2,645,1152023Revenue 2024: $54,622,135Expenses 2024: $46,343,208Net Income 2024: $8,278,9272024Revenue 2025: $60,945,130Expenses 2025: $49,847,612Net Income 2025: $11,097,5182025

Highlighted filing

2025

Revenue$60,945,130
Expenses$49,847,612
Net Income$11,097,518
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$403,273,561
Liabilities
$71,104,470
Net assets
$332,169,091
Revenue
$60,945,130
Expenses
$49,847,612
Net income
$11,097,518
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$403$71.1$332$60.9$49.8$11.1
2024Detailed filing. Detailed filing data is available for this year.$382$70.1$312$54.6$46.3$8.28
2023Detailed filing. Detailed filing data is available for this year.$363$72.0$291$48.3$45.7$2.65
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$360$68.1$292$53.2$42.3$10.8
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$328$40.6$288$46.8$39.7$7.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$288$43.0$245$50.4$37.1$13.4
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$287$43.3$244$37.5$36.9$0.62
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$283$46.3$237$40.1$36.0$4.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$275$46.1$229$38.2$36.1$2.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$268$47.9$220$41.7$35.3$6.37
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$267$45.7$222$49.8$33.3$16.5
2014Detailed filing. Detailed filing data is available for this year.$253$44.8$208$38.5$31.6$6.92
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$236$42.9$193$30.8$31.1$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$220$34.4$186$28.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$228$33.5$195$28.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 2, 2026
Return Version
2024v5.5
Gross Receipts
$84,778,219
Mission and Program Overview

Mission

To provide young men and women with the intellectual and moral foundations and the leadership skills that will enable them to flourish as members of a family and a community as they confront the challenges of college and beyond.

To provide secondary educational, social and athletic programs to children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$217,458,503$222,647,711▲ $5,189,208
Land, Buildings, and Equipment, Net$104,707,882$143,561,310▲ $38,853,428
Savings and Temporary Cash Investments$19,056,051$21,743,635▲ $2,687,584
Pledges and Grants Receivable$9,175,612$8,884,941▼ $290,671
Accounts Receivable$2,603,187$3,179,063▲ $575,876
Prepaid Expenses and Deferred Charges$836,057$924,822▲ $88,765
Cash and Non-Interest-Bearing Accounts$2,619,831$500,472▼ $2,119,359
Inventories for Sale or Use$485,141$433,285▼ $51,856
Total Assets$382,200,483$403,273,561▲ $21,073,078
Other Assets Total$25,258,219$1,398,322▼ $23,859,897
Liabilities
Tax Exempt Bond Liabilities$46,605,405$44,509,091▼ $2,096,314
Deferred Revenue$9,840,058$13,114,095▲ $3,274,037
Accounts Payable and Accrued Expenses$12,242,125$11,121,138▼ $1,120,987
Mortgage Notes Payable Secured by Investment Property$636,364$1,357,358▲ $720,994
Other Liabilities$351,738$597,844▲ $246,106
Escrow Account Liability$404,233$404,944▲ $711
Total Liabilities$70,079,923$71,104,470▲ $1,024,547
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$219,709,726$230,900,581▲ $11,190,855
Net Assets With Donor Restrictions$92,410,834$101,268,510▲ $8,857,676
Total Net Assets Fund Balance$312,120,560$332,169,091▲ $20,048,531
Total Liabilities and Net Assets / Fund Balance$382,200,483$403,273,561▲ $21,073,078

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$135,451,331$80,527,113$215,978,444
Other Land Buildings$4,160,358$8,507,928$12,668,286
Equipment$3,858,578$8,547,663$12,406,241
Land$91,043-$91,043

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$216,872,834$3,222,960▲ $23,899,864$14,533,174$229,462,484
2023$200,813,884$3,226,864▲ $19,571,095$6,739,009$216,872,834
2022$199,023,614$5,150,545▲ $3,107,317$6,467,592$200,813,884
2021$191,018,516$11,978,267▲ $1,124,051$5,097,220$199,023,614
2020$147,138,839$4,596,382▲ $44,369,016$5,085,721$191,018,516
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pieter M MulderSecretary/head of SchoolFT$533,399$103,951$637,350
Robert S BoydAsst Treasurer/CFOFT$406,751$124,391$531,142
Andrew BogardusDirector of AdvancementFT$213,955$54,869$268,824
Peter QuiltyAssociate Head of SchoolFT$182,327$42,768$225,095
Vitaly NazarovMedical DirectorFT$178,705$41,714$220,419
Timothy J FulcoDirector of Physical PlantFT$161,256$44,523$205,779
Carol VisnapuuDirector of Advancement OperationsFT$164,410$15,472$179,882

Board Members and Trustees

NameTitle
James L HaskelChair
Michael a HermanTreasurer/vice Chair
Ann Brackbill MckeeTrustee
C Kirk KelloggTrustee
David RondeauTrustee
Hillary SchaferTrustee
James DemmertTrustee
James E HooperTrustee
James FeeleyTrustee
Jeffrey SofferTrustee
Jennifer JohnsTrustee
Jerry WeilTrustee
John EspositoTrustee
John WatkinsTrustee
Katharine CoughlinTrustee
Ken Gammill JrTrustee
Kenny CoardTrustee
Lauren WalshTrustee
Matthew KopelTrustee
Matthew SharpTrustee
Nick KunklerTrustee
Nicole Picotte SmithTrustee
Peter BarkanTrustee
Peter FreundTrustee
Robert MoranTrustee
Robin LeviTrustee
Roney EfordTrustee
Susan Block CasdinTrustee
Thomas SteinerTrustee
William GraceTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Fip Construction INCConstruction Services1536 NEW BRITAIN AVENUE, Farmington, CT 06032-3112$20,310,130
Flik Compass Group USAFood ServicesPO BOX 417632, Boston, MA 02241-7632$3,246,376
Voith & Mactavish Architects LLPArchitectural Services2401 WALNUT STREET FL 6, Philadelphia, PA 19103-4223$1,361,632
Total Communications INCInformation Technology Contractor333 BURNHAM STREET, East Hartford, CT 06108-1183$444,053
Mcgrath RentcorpTemporary Kitchen131 W JEFFERSON AVENUE STE 223, Naperville, IL 60540-4683$380,440
Revenue and Support

Revenue Composition

Contributions and Grants
$9,975,099
Program Service Revenue
$34,751,679
Investment Income
$16,155,824
Other Revenue
$62,528
All Other Contributions
$9,975,099
Change in Net Assets
$11,097,518

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded28$529,610Fair Market Value (FMV)
Total Noncash Contributions28$529,610-

Audited Revenue Reconciliation

Revenue per Audited Statements
$52,601,523
Revenue Not Reported on Financial Statements
$8,343,607
Revenue Not Reported on Form 990
$9,267,785
Other Revenue Adjustments
$7,467,971
Total Revenue per Audited Statements
$61,869,308
Total Revenue per Form 990
$60,945,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$21,734,561
Other Expenses$20,535,855
Grants and Similar Amounts Paid$6,199,596
Total Fundraising Expense$2,351,207
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,662,861$3,144,411$1,523,416$15,330,688
Office Expenses$4,741,966$1,230,914$126,277$6,099,157
Depreciation Depletion$6,010,929--$6,010,929
Grants to Domestic Individuals$5,304,671--$5,304,671
Occupancy$4,851,556--$4,851,556
Other Employee Benefits$2,153,622$636,199$260,634$3,050,455
Benefits to Members$1,377,600--$1,377,600
Current Officers, Directors, Trustees, and Key Employees$485,168$727,751-$1,212,919
Payroll Taxes$690,967$276,865$106,080$1,073,912
Pension Plan Contributions$685,955$267,281$113,351$1,066,587
Fees for Service Investment Mgmnt Fees$875,636--$875,636
Foreign Grants$785,700--$785,700
Interest$716,764--$716,764
Information Technology$98,877$584,837-$683,714
Insurance-$587,777-$587,777
Advertising$105,563-$111,603$217,166
Travel-$4,358$105,734$110,092
Grants to Domestic Orgs$109,225--$109,225
Conferences and Meetings--$4,112$4,112
Other Expenses$709$298,975-$709
Total Functional Expenses$39,737,037$7,759,368$2,351,207$49,847,612

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$49,847,612
Expenses per Audited Statements$41,504,005
Total Expenses per Audited Statements$41,504,005
Expenses Not Reported on Financial Statements$8,343,607
Other Expense Adjustments$7,467,971
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Town of SheffieldSheffield, MAGovtGeneral Assistance$94,325
SHEFFIELD VOLUNTEER HOSE COMPANY #1Sheffield, MA501(c)(4)General Assistance$7,900
Fairview HospitalGreat Barrington, MA501(c)(3)General Assistance$7,000

International Summary

Offices
0
Employees
0
Spending
$118,947,700

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanInvestmentsReduction of Tuition Charged to Students00$80,176,000
EuropeInvestmentsReduction of Tuition Charged to Students00$34,038,000
North AmericaInvestmentsReduction of Tuition Charged to Students00$3,948,000
North America - Canada and Mexico, But Not the United StatesGrants to Recipients-00$406,600
Sub-saharan Africa - Angola, Benin, Botswana, Burkina Faso,Grants to Recipients-00$303,500
South America - Argentina, Bolivia, Brazil, Chile, Columbia, Ecuador,Grants to Recipients-00$75,600
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Lucia MulderCertain Trustees and Family Members of Trustees Are Partners in EntitySale of ElectricityNo$303,036
-Spouse of Head of School Pieter M. MulderEmploymentNo$130,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$597,844

Bond Issues

BondIssuerIssuedIssue PricePurpose
DMassachusetts Development Finance Agency2022-05-01$30,000,000Renovation and addition to the student center
AMassachusetts Development Finance Agency2012-08-13$10,000,000Construction of a state-of-the-art math and science center
BMassachusetts Development Finance Agency2015-11-02$9,485,000To refund prior bond issued on 10/1/2001
CMassachusetts Development Finance Agency2017-11-01$3,000,000Construction of an addition to the spurr dormitory

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
D$30,000,000---
A$10,000,000$9,485,000-$125,519
B$9,485,000--$60,000
C$3,000,000--$156,435

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“This year's 990, without schedule b, was reviewed in detail by the chief financial officer and members of the audit, risk and compliance committee prior to the filing of the return. The chief financial officer and the chair of the audit, risk and compliance committee reviewed schedule b prior to the filing of the 990 return. In addition, the form 990 without schedule b is provided to the full board for their review prior to filing the return.”

Form 990, Part VI, Section B, Line 12C

“All members of the board are annually asked to read and sign the conflict of interest policy.”

Form 990, Part VI, Section B, Line 15

“A compensation committee of the board, whose members are independent, using comparative salary information from several sources, makes recommendations to the independent members of the board and this group approves compensation for the officers and key employees.”

Form 990, Part VI, Section C, Line 19

“The school makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
The Berkshire School Inc
EIN
04-2121313
Phone
4132298511
Address
245 NORTH UNDERMOUNTAIN ROAD, SHEFFIELD, MA 01257-9672

Signing Officer

Name
Pieter M Mulder
Title
Head of School
Phone
4132291231
Signed
2026-02-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pieter M Mulder
Formed
1919
Legal Domicile
Ma
Voting Board Members
31
Independent Board Members
30
Employees
275
Volunteers
432

Preparer

Firm
SEWARD AND MONDE CPA'S
Address
296 STATE STREET, NORTH HAVEN, CT 06473-2165
Preparer
Gayle a Carbone
Phone
2032489341
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Postretirement medical benefits -316,772.”

Financial Statement Notes

PART IV, LINE 2B:

“The school is an agent for the trustees of the j.f. Schoellkopf iv berkshire scholarship fund, and invests and recognizes income for the fund, and additionally performs certain accounting, tax and financial reporting tasks as requested by the trustees.”

PART V, LINE 4:

“The school follows a policy that attempts to provide a predictable stream of funding supported by its endowment while seeking to maintain the long term integrity of endowment assets.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid grants 6,090,371. Faculty and staff remissions 1,377,600.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid grants 6,090,371. Faculty and staff remissions 1,377,600.”

Raw XML AppendixShowing 400 of 1,221 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0TO PROVIDE SECONDARY EDUCATIONAL, SOCIAL AND ATHLETIC PROGRAMS TO CHILDREN.
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