The Berkshire School Inc
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.
What it reported doing in 2024
Instruction of approximately 433 high school aged children by approximately 102 qualified instructors.
Operating model
- Revenue model
- Earned-program. 70% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The nonprofit carried out 81% of its reported program work directly.
- Includes noncash contributions: Reported contributions include donated property or goods.
Nonprofit profile at a glance
- EIN
- 042121313
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Headquarters
- Sheffield, MA, USA
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Education
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and the filing reports few safeguards for setting executive pay.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 82
- Accountability: 94
- Sustainability: 77
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.4%; rating input score 83
- Program expense ratio: 79.7%; rating input score 80
- Fundraising efficiency: $4.24 raised per $1 spent on fundraising; rating input score 17; 17th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 71st percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Foreign activity oversight: 1 of 8 controls in place; rating input score 12
- Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
- Public monitoring controls: Limited
- Public policy transparency: Limited
- Public financial transparency: Limited
- Impact reporting controls: Limited
- Public relationship transparency: Limited
Accountability
- Independent voting board: 96.8%; rating input score 97; 50th percentile among comparable filings
- Governance controls: 8 of 9 controls in place; rating input score 89
- Public governance controls: Limited
- Zakat policy transparency: Limited
Sustainability
- Operating margin: 18.2%; rating input score 85; 85th percentile among comparable filings
- Operating reserve ratio: 8.09; rating input score 89; 89th percentile among comparable filings
- Liabilities to assets ratio: 0.18; rating input score 71; 71st percentile among comparable filings
- Officer compensation ratio: 4.6%; rating input score 20; 20th percentile among comparable filings
Growth
- Program expense growth: 3.9% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: 4.3% per year; rating input score 100; 35th percentile among comparable filings
- Asset growth: 4.2% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 83.4% of revenue deployed · 79.7% of spending went to programs
- Governance: 30 of 31 board members independent · 8 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $39.7M in reported program spending
- Leadership: top reported pay $637K · 37 people listed · 5 of 6 pay-setting controls reported
- Consistency: 39 of 39 current checks pass
- Schedules: 11 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 16 annual filings from 2009 to 2024
- Money network: 10 filed money-flow records
- Related organizations: 3 filed related-organization links