Berkeley Chess School

Nonprofit profile at a glance

EIN
943225242
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Berkeley, CA, USA
Phone
5108430150
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$951,051
Expenses
$1,085,925
Assets
$2,681,474
Liabilities
$1,287,573

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

Leadership & pay

7 people listed

Executive titles in this filing

  • ELIZABETH SHAUGHNESSY (President)
  • Stephen Shaughnessy (Vice President)

Highest reported compensation

  • ELIZABETH SHAUGHNESSY (President): $100,000 total reported compensation
  • Stephen Shaughnessy (Vice President): $93,213 total reported compensation
  • Roger Poehlmann (Secretary): $12,467 total reported compensation

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

Overview

Mission

True to its mission of enriching the lives of children from all backgrounds, BCS has undertaken ambitious new outreach programs in Oakland and Richmond Title 1 elementary schools.

What it reported doing in 2024

The Berkeley Chess School offers chess instruction to over 3,000 children in over 70 schools throughout Northern California. Established in 1982 by Elizabeth Shaughnessy, former Irish Women's Chess Champion and former president of the Berkeley School Board, the Berkeley Chess School has introduced the joy of chess to thousands of Bay Area children.The Berkeley Chess School is dedicated to sharing the wonders and joys of chess with as many young people as possible. Through the medium of chess the Berkeley Chess School teaches critical thinking, problem solving, decision making and mental discipline -- skills that affect the learning experience in the classroom and prepare children to enter the adult world as contributing members of society.

Operating model

Revenue model
Earned-program. 94% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 92
  • Accountability: 66
  • Sustainability: 30
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91%; rating input score 91
  • Program expense ratio: 79.7%; rating input score 80
  • Fundraising efficiency: $0.83 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 57.1%; rating input score 57; 12th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -14.2%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 2.47; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 18.9%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 19th percentile among comparable filings
  • Asset growth: 18.4% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 91% of revenue deployed · 79.7% of spending went to programs
  • Governance: 4 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $865K in reported program spending
  • Leadership: top reported pay $100K · 7 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Accountability: Independent voting board scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • High — Sustainability: Operating margin scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.