Civic Intelligence

The Berner Charitable and Scholarship Foundation

EIN 36-3923844 • LA Grange, IL

PO Box 711LA Grange, IL 60525
Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

$5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

$5M-$10M nonprofits • Source year 2024

Net Margin

75th percentile

26%

Higher net margin than 75% of similar nonprofits.

$5M-$10M nonprofits • Source year 2024

Top Officer Pay

84th percentile

$60,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

$5M-$10M nonprofits • Source year 2024

Asset Growth

31st percentile

-0.9%

Faster asset growth than 31% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

12th percentile

-26%

Faster revenue growth than 12% of similar nonprofits.

$5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets28th percentile

Assets

Up

$7,003,628

Up $193,751 (+2.8%) from 2023

Liabilities

Up

$7,413

Up $6,721 (+971%) from 2023

Net Assets

Up

$6,996,215

Up $187,030 (+2.7%) from 2023

Operations
Liabilities / Revenue31st percentileNet Margin75th percentile

Revenue

Up

$715,195

Up $461,728 (+182%) from 2023

Expenses

Down

$532,423

Down $36,092 (-6.3%) from 2023

Net Income

Up

$182,772

Up $497,820 (+158%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $3,670,145Liabilities 2020: $15Net Assets 2020: $3,670,1302020Assets 2021: $3,738,174Liabilities 2021: $15Net Assets 2021: $3,738,1592021Assets 2022: $7,134,324Liabilities 2022: $15Net Assets 2022: $7,134,3092022Assets 2023: $6,809,877Liabilities 2023: $692Net Assets 2023: $6,809,1852023Assets 2024: $7,003,628Liabilities 2024: $7,413Net Assets 2024: $6,996,2152024

Highlighted filing

2024

Assets$7,003,628
Liabilities$7,413
Net Assets$6,996,215
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2020: -$2,168Expenses 2020: $438,672Net Income 2020: -$440,8402020Revenue 2021: $412,288Expenses 2021: $344,259Net Income 2021: $68,0292021Revenue 2022: $1,316,484Expenses 2022: $933,003Net Income 2022: $383,4812022Revenue 2023: $253,467Expenses 2023: $568,515Net Income 2023: -$315,0482023Revenue 2024: $715,195Expenses 2024: $532,423Net Income 2024: $182,7722024

Highlighted filing

2024

Revenue$715,195
Expenses$532,423
Net Income$182,772
Open 2024 Filing

Filings

Most recent year

2024 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,003,628
Liabilities
$7,413
Net assets
$6,996,215
Revenue
$715,195
Expenses
$532,423
Net income
$182,772
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.00$0.01$7.00$0.72$0.53$0.18
2023Detailed filing. Detailed filing data is available for this year.$6.81$0.00$6.81$0.25$0.57$0.32
2022Detailed filing. Detailed filing data is available for this year.$7.13$0.00$7.13$1.32$0.93$0.38
2021Detailed filing. Detailed filing data is available for this year.$3.74$0.00$3.74$0.41$0.34$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.67$0.00$3.67$0.00$0.44$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 27, 2025
Return Version
2024v5.2
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LINDA M NEYLONTrusteePT$60,000-$60,000
RUBEN R VERNOFTrustee-$25,000-$25,000
Filing and Contact Details

Filer

Filer Name
The Berner Charitable and Scholarship
EIN
36-3923844
Phone
3127825885
Address
PO BOX 711, LA GRANGE, IL 60525

Signing Officer

Name
Linda M Neylon
Title
Trustee
Phone
3127825885
Signed
2025-08-27
Discuss with paid preparer
Yes

Preparer

Firm
VERNOF SCHWARTZ & CO CPA'S
Address
30 S WACKER DRIVE SUITE 2725, CHICAGO, IL 60606
Preparer
Linda M Neylon CPA
Phone
3127825885
Raw XML AppendixShowing 400 of 1,925 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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AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt0VERNOF, SCHWARTZ & CO., C.P.A.'S
AccountingFeesSchedule/AccountingFeesDetail/DisbursementsCharitablePrpsAmt05401
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GeneralExplanationAttachment/GeneralExplanationGrp/FormAndLineReferenceDesc0FORM 990-PF, PART XV, LINE 2(B), (C) AND (D)
GeneralExplanationAttachment/GeneralExplanationGrp/IdentifierTxt0APPLICATION SUBMISSION FORM, DEADLINES AND ANY RESTRICTIONS OR LIMITATIONS.
GeneralExplanationAttachment/GeneralExplanationGrp/MediumExplanationTxt01. THE SCHOLARSHIP SELECTION COMMITTEE CONSISTS OF RUBEN R. VERNOF, CO-TRUSTEE, JEFFREY TODD, ANGELO DE VIVO, JORDAN BERLIN, MARTHA ANN TODD AND LINDA M. NEYLON, CO-TRUSTEE. A MAJORITY OF THE COMMITTEE SHALL ELECT THE PERSON OR PERSONS TO WHOM THE SCHOLARSHIPS ARE AWARDED.2. ONLY RESIDENTS OF THE UNITED STATES OF AMERICA ARE ELIGIBLE TO BE RECIPIENTS OF THESE SCHOLARSHIPS. ELIGIBLE STUDENTS ARE THOSE WHO ARE PLANNING TO ATTEND OR ARE ATTENDING ANY ACCREDITED UNITED STATES COLLEGE OR UNIVERSITY GRANTING ANY OF THE FOLLOWING DEGREES: BACHELORS, MASTERS, DOCTOR OF PHILOSOPHY, DOCTOR OF MEDICINE, DOCTOR OF DENTISTRY, DOCTOR OF LAWS, DOCTOR OF VETERINARY MEDICINE OR OTHER COMMONLY ACCEPTED ACCREDITED ADVANCED DEGREES.3. PERSONS OF BOTH SEXES AND ALL AGES, RACES AND RELIGIONS SHALL BE ELIGIBLE TO RECEIVE THESE SCHOLARSHIPS. SELECTION SHALL BE BASED ON SCHOLASTIC ACHIEVEMENT OR THE POTENTIAL TO MAKE SCHOLASTIC ACHIEVEMENTS, FINANCIAL NEED AND DEMONSTRATED QUALITY OF LEADERSHIP.4. THE NUMBER OF POTENTIAL RECIPIENTS WILL DEPEND ON THE AMOUNT OF AVAILABLE FUNDS, AND IT IS ANTICIPATED TO BE AT LEAST FOUR (4) PER YEAR.5. APPLICANTS MUST GRADUATE FROM HIGH SCHOOL WITH A "C" AVERAGE OR BETTER IF THE SCHOLARSHIP IS FOR AN UNDERGRADUATE DEGREE. IF THE STUDENT IS SEEKING A GRADUATE DEGREE, HE OR SHE MUST HAVE GRADUATED COLLEGE WITH A "C OR BETTER AVERAGE. APPLICANTS MUST ENROLL AS FULL-TIME STUDENTS AND CARRY A FULL-TIME COURSE LOAD.6. THE AVAILABILITY OF THE GRANT WILL BE PUBLICIZED THROUGH THE FINANCIAL AID OFFICES OF THE RESPECTIVE SCHOOLS.7. THE GRANT WILL BE PAID TO THE RECIPIENT, TO HIS OR HER FAMILY OR DIRECTLY TO THE COLLEGE OR UNIVERSITY FOR THE BENEFIT OF THE RECIPIENT.A) ARRANGEMENTS WILL BE MADE TO RECEIVE REPORTS OF COURSES TAKEN AND GRADES IN EACH ACADEMIC PERIOD.B) IN THE EVENT THAT A RECIPIENT SHALL FAIL TO MAINTAIN AN AVERAGE OF "C OR BETTER, SHOULD ABANDON COLLEGE OR UNIVERSITY ATTENDANCE, SHOULD DIE, OR SHOULD FAIL TO COMPLETE ONE ACADEMIC YEAR WITHIN TWELVE (12) MONTHS FROM THE BEGINNING OF THE SCHOLASTIC YEAR NEXT FOLLOWING HIS OR HER AWARD, THE SCHOLARSHIP SHALL BE TERMINATED IN THE DISCRETION OF THE SELECTION COMMITTEE AND THE UNUSED PORTION OF THE SCHOLARSHIP SHALL BE PROMPTLY REFUNDED TO THE TRUSTEE.C) THE SELECTION COMMITTEE SHALL SELECT ONE OR MORE ALTERNATES WHO SHALL BE THE RECIPIENTS OF THE SCHOLARSHIPS PREVIOUSLY AWARDED TO PERSONS WHO, PRIOR TO BEGINING SUCH ACADEMIC YEAR, FAIL TO ENTER HIS OR HER COLLEGE OR UNIVERSITY.8. NO GRANTS WILL BE AWARDED TO ANY DISQUALIFIED PERSON AS DESCRIBED IN SEC. 4946(A) OF THE INTERNAL REVENUE CODE.9. THE RECIPIENT WILL BE REQUIRED TO EXECUTE A PROMISSORY NOTE IN ACCORDANCE WITH THE TERMS OF THE TRUST DOCUMENT AND NO SECURITY WILL BE REQUIRED.10. THE PROCEDURES IN MAKING AND MANAGING THE LOAN PORTION OF THE SCHOLARSHIP GRANTS WILL NOT DIFFER IN ANY MATERIAL WAY FROM THE PROCEDURES DESCRIBED IN 1, 2, 3, 5, 6 AND 7.11. TO THE EXTENT THAT THE TRUSTEE ELECTS NOT TO DISTRIBUTE THE ENTIRE NET INCOME OF THE TRUST IN ANY YEAR FOR SCHOLARSHIP PURPOSES, THE TRUSTEE SHALL DISTRIBUTE THE BALANCE OF THE NET INCOME FOR ANY SUCH YEAR TO ANY ONE OR MORE OF THE CHARITABLE ORGANIZATIONS AS THE TRUSTEE SHALL DEEM APPROPRIATE.
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