Civic Intelligence

The Berkeley School

990 • Fiscal year 2019 • EIN 94-1571768

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 19, 2020

1310 University AveBerkeley, CA 94702

(510) 665-8800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.76x

Higher debt load relative to assets than 85% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

82nd percentile

1.16x

Higher debt load relative to revenue than 82% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

40th percentile

0.6%

Higher net margin than 40% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$282,072

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

36th percentile

0.5%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

51st percentile

3.9%

Faster revenue growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$12,393,435

Up $61,716 (+0.5%) from 2018

Net Assets

Up

$3,027,497

Up $51,362 (+1.7%) from 2018

Liabilities

Up

$9,365,938

Up $10,354 (+0.1%) from 2018

Revenue

Up

$8,107,056

Up $307,415 (+3.9%) from 2018

Expenses

Up

$8,055,694

Up $289,368 (+3.7%) from 2018

Net Income

Up

$51,362

Up $18,047 (+54%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2011: $12,546,436Liabilities 2011: $10,214,010Net Assets 2011: $2,332,4262011Assets 2012: $12,884,505Liabilities 2012: $10,493,441Net Assets 2012: $2,391,0642012Assets 2013: $12,596,785Liabilities 2013: $10,587,324Net Assets 2013: $2,009,4612013Assets 2014: $12,786,116Liabilities 2014: $10,520,398Net Assets 2014: $2,265,7182014Assets 2015: $13,239,202Liabilities 2015: $10,753,945Net Assets 2015: $2,485,2572015Assets 2016: $13,085,825Liabilities 2016: $10,453,747Net Assets 2016: $2,632,0782016Assets 2017: $12,821,833Liabilities 2017: $9,879,013Net Assets 2017: $2,942,8202017Assets 2018: $12,331,719Liabilities 2018: $9,355,584Net Assets 2018: $2,976,1352018Assets 2019: $12,393,435Liabilities 2019: $9,365,938Net Assets 2019: $3,027,4972019Assets 2020: $11,350,909Liabilities 2020: $8,794,395Net Assets 2020: $2,556,5142020Assets 2021: $11,572,744Liabilities 2021: $8,387,225Net Assets 2021: $3,185,5192021Assets 2022: $12,952,438Liabilities 2022: $8,243,721Net Assets 2022: $4,708,7172022Assets 2023: $13,264,717Liabilities 2023: $8,758,075Net Assets 2023: $4,506,6422023Assets 2024: $15,070,001Liabilities 2024: $10,056,202Net Assets 2024: $5,013,7992024Assets 2025: $13,697,403Liabilities 2025: $9,025,186Net Assets 2025: $4,672,2172025

Highlighted filing

2019

Assets$12,393,435
Liabilities$9,365,938
Net Assets$3,027,497

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $5,861,616Expenses 2011: $6,065,037Net Income 2011: -$203,4212011Expenses 2012: $6,048,2442012Revenue 2013: $6,195,198Expenses 2013: $6,576,801Net Income 2013: -$381,6032013Revenue 2014: $6,447,075Expenses 2014: $6,190,818Net Income 2014: $256,2572014Revenue 2015: $6,869,122Expenses 2015: $6,649,583Net Income 2015: $219,5392015Revenue 2016: $7,279,696Expenses 2016: $7,132,875Net Income 2016: $146,8212016Revenue 2017: $7,904,245Expenses 2017: $7,593,503Net Income 2017: $310,7422017Revenue 2018: $7,799,641Expenses 2018: $7,766,326Net Income 2018: $33,3152018Revenue 2019: $8,107,056Expenses 2019: $8,055,694Net Income 2019: $51,3622019Revenue 2020: $7,761,867Expenses 2020: $8,232,850Net Income 2020: -$470,9832020Revenue 2021: $7,547,256Expenses 2021: $6,918,251Net Income 2021: $629,0052021Revenue 2022: $9,017,937Expenses 2022: $7,494,739Net Income 2022: $1,523,1982022Revenue 2023: $7,400,839Expenses 2023: $7,602,914Net Income 2023: -$202,0752023Revenue 2024: $7,830,002Expenses 2024: $7,322,845Net Income 2024: $507,1572024Revenue 2025: $7,180,066Expenses 2025: $7,521,648Net Income 2025: -$341,5822025

Highlighted filing

2019

Revenue$8,107,056
Expenses$8,055,694
Net Income$51,362
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 19, 2020
Return Version
2018v3.1
Gross Receipts
$8,129,609
Mission and Program Overview

Mission

To ignite curious minds, awaken generous hearts and engage in a changing world.

To provide educational services through the operation of The Berkeley School

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,530,459$7,456,515▼ $73,944
Savings and Temporary Cash Investments$4,540,129$4,668,359▲ $128,230
Accounts Receivable$54,488$106,406▲ $51,918
Pledges and Grants Receivable$40,419$65,695▲ $25,276
Prepaid Expenses and Deferred Charges$29,392$54,584▲ $25,192
Cash and Non-Interest-Bearing Accounts$134,648$41,876▼ $92,772
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$12,331,719$12,393,435▲ $61,716
Other Assets Total$2,184$0▼ $2,184
Liabilities
Tax Exempt Bond Liabilities$5,394,146$5,131,543▼ $262,603
Deferred Revenue$3,302,312$3,348,349▲ $46,037
Accounts Payable and Accrued Expenses$659,126$886,046▲ $226,920
Total Liabilities$9,355,584$9,365,938▲ $10,354
Net Assets / Fund Balance
Unrestricted Net Assets$2,860,857$2,853,435▼ $7,422
Temporarily Rstr Net Assets$115,278$174,062▲ $58,784
Total Net Assets Fund Balance$2,976,135$3,027,497▲ $51,362
Total Liabilities and Net Assets / Fund Balance$12,331,719$12,393,435▲ $61,716

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,882,987$3,127,730$8,010,717
Land$1,755,608-$1,755,608
Leasehold Improvements$499,278$982,690$1,481,968
Equipment$90,498$590,746$681,244
Other Land Buildings$228,144-$228,144
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mitch BostianHead of SchoolFT$267,847$14,225$282,072
Amy CotyDirector of Fin/OpsFT$156,813$12,618$169,431
Araxi GundelfingerDirector of AdvancementFT$120,081$23,453$143,534
Bliss TobinElementary DirectorFT$118,978$18,012$136,990
Kathy DuhlECC DirectorFT$113,582$13,879$127,461
Jose ArrellanoTechnology DirectorPT$113,120$1,010$114,130

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$363,330
Program Service Revenue
$7,604,775
Investment Income
$58,585
Other Revenue
$80,366
All Other Contributions
$319,608
Change in Net Assets
$51,362

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,169,681
Revenue Not Reported on Financial Statements
$937,375
Other Revenue Adjustments
$937,375
Total Revenue per Audited Statements
$7,169,681
Total Revenue per Form 990
$8,107,056
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,607,609
Other Expenses$1,510,710
Grants and Similar Amounts Paid$937,375
Total Fundraising Expense$241,034
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,849,063$178,100$144,327$4,171,490
Grants to Domestic Individuals$937,375--$937,375
Other Employee Benefits$466,546$37,934$17,518$521,998
Current Officers, Directors, Trustees, and Key Employees$240,124$224,118$9,474$473,716
Payroll Taxes$307,946$29,402$11,579$348,927
Occupancy$286,745$49,972$9,558$346,275
Depreciation Depletion$299,669$23,308$9,989$332,966
Interest$147,071$11,439$4,902$163,412
Pension Plan Contributions$85,317$2,966$3,195$91,478
Office Expenses$27,870$39,376$8,833$76,079
Advertising-$58,632-$58,632
Travel$50,206--$50,206
Insurance$18,263$18,506$609$37,378
Information Technology$24,918$6,645$1,661$33,224
Fees for Services Accounting-$27,550-$27,550
Conferences and Meetings$18,914$1,645-$20,559
Other Expenses$1,661$72,558$18,888$20,549
Fees for Services Legal-$5,162-$5,162
Total Functional Expenses$6,962,594$852,066$241,034$8,055,694

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$8,055,694
Expenses per Audited Statements$7,118,319
Total Expenses per Audited Statements$7,118,319
Expenses Not Reported on Financial Statements$937,375
Other Expense Adjustments$937,375
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,553
Fundraising Gross Income$13,938
Gaming Gross Income$1,886
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall & Winter Event$17,060-$1,550-
Wrap Party$40,600$13,938$796$13,142
Total Events$57,660$13,938$22,553$-8,615
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
AABAG Finance Authority2013-06-27$7,141,063Refund existing debt

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$7,141,063--$94,953

Bond Financing Compliance

Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested in GIC
No
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 family members
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

There shall be one class of membership in the corporation. Members are: a) parents or legal guardians of children currently and properly enrolled in The Berkeley School; b) full-time employees of The Berkeley School; c) members of the board of trustees. For the purposes of these bylaws, "full-time" shall mean employees working at least 30 hours per week or who work enough hours to qualify for health insurance benefits under current corporation policy, whichever is less. Any person who satisfies any of the categories of membership shall be a member as long as the person satisfies any one category. There shall be a single class of members regardless of any contractual relationship a member may have with the corporation, including but not limited to any contract that may create different rights or liabilities among members with respect to the corporation. Any dispute regarding a person's admission as member, or with respect to the person's rights or obligations as a member, shall be resolved by a majority vote of the board of trustees after notice to and hearing of all interested persons.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The members are empowered to amend any of the articles in these by-laws, elect trustees or remove trustees in accordance with the laws of the State of California, by vote of a majority of the members.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The members are empowered to amend any of the articles in these by-laws, elect trustees or remove trustees in accordance with the laws of the State of California, by vote of a majority of the members. Resolutions approved by a majority of the members shall prevail over resolutions adopted by the Board of Trustees in the event of a conflict between them. All members must be notified in writing by U.S. Mail at least seven (7) days in advance of any vote.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 is reviewed by the director of finance and the finance committee before being forwarded to all members of the Board for final review before approval.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The conflict of interest policy is reviewed every year and will be specifically addressed if a situation arises.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The compensation committee of the Board of Directors reviews salary data on an annual basis from independent sources for comparable sized organizations and documents their decision making process.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The compensation committee of the Board of Directors reviews salary data on an annual basis from independent sources for comparable sized organizations and documents their decision making process.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

Filer Name
Berkeley Montessori School Inc
EIN
94-1571768
Phone
5106658800
Address
1310 University Ave, Berkeley, CA 94702

Signing Officer

Name
Amy Coty
Title
Director of Fin/Ops
Signed
2020-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mitch Bostian
Formed
1963
Legal Domicile
CA
Voting Board Members
18
Independent Board Members
14
Employees
114
Volunteers
350

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
August Zajonc CPA
Phone
5108352727
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of June 30, 2019 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed.

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Tuition Assistance $937375

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Tuition assistance $937375

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IRS990/Form990PartVIISectionAGrp/PersonNm0Samantha Good
IRS990/Form990PartVIISectionAGrp/PersonNm1Lauren Webster
IRS990/Form990PartVIISectionAGrp/PersonNm2Dean Shin
IRS990/Form990PartVIISectionAGrp/PersonNm3Brian Amborsch
IRS990/Form990PartVIISectionAGrp/PersonNm4Samuel Beltran
IRS990/Form990PartVIISectionAGrp/PersonNm5Taryn Gorgan
IRS990/Form990PartVIISectionAGrp/PersonNm6Nolan Highbaugh
IRS990/Form990PartVIISectionAGrp/PersonNm7Catherine Hunter
IRS990/Form990PartVIISectionAGrp/PersonNm8Sarah King
IRS990/Form990PartVIISectionAGrp/PersonNm9Katie Lederer
IRS990/Form990PartVIISectionAGrp/PersonNm10Nate Lundy
IRS990/Form990PartVIISectionAGrp/PersonNm11Richard Lynch
IRS990/Form990PartVIISectionAGrp/PersonNm12Allison Macbeth
IRS990/Form990PartVIISectionAGrp/PersonNm13Susi Marzuola
IRS990/Form990PartVIISectionAGrp/PersonNm14Stephanie Mechura
IRS990/Form990PartVIISectionAGrp/PersonNm15Nina Oliai
IRS990/Form990PartVIISectionAGrp/PersonNm16Stuart Strickland
IRS990/Form990PartVIISectionAGrp/PersonNm17Mariel Triggs
IRS990/Form990PartVIISectionAGrp/PersonNm18Mitch Bostian
IRS990/Form990PartVIISectionAGrp/PersonNm19Amy Coty
IRS990/Form990PartVIISectionAGrp/PersonNm20Araxi Gundelfinger
IRS990/Form990PartVIISectionAGrp/PersonNm21Kathy Duhl
IRS990/Form990PartVIISectionAGrp/PersonNm22Bliss Tobin
IRS990/Form990PartVIISectionAGrp/PersonNm23Jose Arrellano
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Head of School
IRS990/Form990PartVIISectionAGrp/TitleTxt19Dir of Fin/Ops
IRS990/Form990PartVIISectionAGrp/TitleTxt20Dir of Advancement
IRS990/Form990PartVIISectionAGrp/TitleTxt21ECC Director
IRS990/Form990PartVIISectionAGrp/TitleTxt22Elementary Dir
IRS990/Form990PartVIISectionAGrp/TitleTxt23Technology Dir
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IRS990/MissionDesc0To ignite curious minds, awaken generous hearts and engage in a changing world.
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IRS990/OtherExpensesGrp/Desc0School supplies

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$13.7$9.03$4.67$7.18$7.52$0.34
2024Detailed filing. Detailed filing data is available for this year.$15.1$10.1$5.01$7.83$7.32$0.51
2023Detailed filing. Detailed filing data is available for this year.$13.3$8.76$4.51$7.40$7.60$0.20
2022Detailed filing. Detailed filing data is available for this year.$13.0$8.24$4.71$9.02$7.49$1.52
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$8.39$3.19$7.55$6.92$0.63
2020Detailed filing. Detailed filing data is available for this year.$11.4$8.79$2.56$7.76$8.23$0.47
2019Detailed filing. Detailed filing data is available for this year.$12.4$9.37$3.03$8.11$8.06$0.05
2018Detailed filing. Detailed filing data is available for this year.$12.3$9.36$2.98$7.80$7.77$0.03
2017Detailed filing. Detailed filing data is available for this year.$12.8$9.88$2.94$7.90$7.59$0.31
2016Detailed filing. Detailed filing data is available for this year.$13.1$10.5$2.63$7.28$7.13$0.15
2015Summary only. Only limited summary data is available for this year.$13.2$10.8$2.49$6.87$6.65$0.22
2014Summary only. Only limited summary data is available for this year.$12.8$10.5$2.27$6.45$6.19$0.26
2013Summary only. Only limited summary data is available for this year.$12.6$10.6$2.01$6.20$6.58$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.9$10.5$2.39$6.05
2011Summary only. Only limited summary data is available for this year.$12.5$10.2$2.33$5.86$6.07$0.20