Berkana Institute

Nonprofit profile at a glance

EIN
870487834
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2014, Form 990-N 2015
Location
Provo Canyon, UT, USA
Phone
8013768540
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Cultural Organizations - Multipurpose

Official website

Reported finances

Revenue
$216,461
Expenses
$203,323
Assets
$59,001
Liabilities
$18,877

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • MARGARET WHEATLEY (President)

Highest reported compensation

  • MARGARET WHEATLEY (President): $15,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Since 1991, The Berkana Institute has worked in partnership with a rich diversity of people around the world to strengthen their communities by working with the wisdom and wealth already present in their people, traditions and environment. As edgewalkers, we do not deny or flee from our global crises. We respond by moving courageously into the future now, experimenting with many different ways to engage communities to create what they need from what they already have. We know that Whatever the problem, community is the answer. This understanding underpins all of Berkanas work. We prepare for an unknown future by creating strong and sustainable relationships within communities and, trans-locally, creating a worldwide web of dedicated and sane leaders.

What it reported doing in 2024

Our activities focus on: seminars, on-the-ground engagement, publications, and processes for trans-local learning among pioneering leaders. Weve produced clear information in simple and usable form at minimal cost. We want what we know to be easily available to a global audience. Weve led the way in developing a new paradigm of how change happens in living systems and new roles for leaders. We partner with a diversity of organizations and initiatives to encourage experimentation with our theories and ideas. Weve developed community engagement processes for people to work for what they care about and discover solutions to their community problems. For 30 years, weve: Developed multiple conversation resource kits: for women; for local leaders-in- communitySponsored circles (for 4 years) led by younger leaders in 30+ countries to encourage local leadership, From the Four Directions: Leading the WayDeveloped practice materials for engaging community : Building Healthy Communities Toolkit created in partnership with Baker-Ripley Inc. of Houston TX.Published several books and many articles: Turning To One Another: Simple Conversations to Restore Hope To The Future Margaret WheatleyWalk Out Walk On: A Learning Journey into Communities Daring To Live The Future Now. Margaret Wheatley and Deborah FriezeAdditionally, Margaret Wheatleys books serve as guidance for all Berkanas work, including Leadership and the New Science, Perseverance, and Who Do We Choose To BeGiven keynotes and seminars globally led by Berkanas formal leadersSponsored Learning Journeys to India, Mexico, S. Africa, Zimbabwe, Japan, BrazilCreated initiatives for trans-local learning, i.e. The Berkana Exchange; The Berkana FellowsSupported and added to the work of several partners, including: Art of Hosting; The World Caf; PeerSpirit and The Circle Way; New Stories; Swaraj University.Since 2015 and continuing, offered in-depth training to leaders from 30+ countries on how to be Warriors for the Human Spiritdedicating themselves to serving people. These trainings also develop a strong and supportive community among those in the program.

Operating model

Revenue model
Earned-program. 81% 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 31
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 51.3%; rating input score 51
  • Program expense ratio: 54.7%; rating input score 55
  • Fundraising efficiency: $164.8 raised per $1 spent on fundraising; rating input score 90; 90th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.1%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 15; 15th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: -3.3% per year; rating input score 0; 14th percentile among comparable filings

Details

  • Where the money goes: 51.3% of revenue deployed · 54.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $111K in reported program spending
  • Leadership: top reported pay $15K · 5 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Operating margin scored 53/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 15/100.