Berkeley Springs State Park Historical Foundation Incorporated

Nonprofit profile at a glance

EIN
474530626
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Berkeley Spgs, WV, USA
Phone
3046767886
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$247,679
Expenses
$104,960
Assets
$357,160
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • Peter Gordon (President)

People named in this filing

  • Peter Gordon (President)
  • Arnold K Stotler (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to protect and improve the beauty safety and historical integrity of Berkeley Springs State Park.

What it reported doing in 2025

We completed four major projects in the park in 2025: Replacement of dilapidated asphalt pad leading to Public Water Supply with historic Fairfax Street pavers 60,759; replacement of rotten outside Museum staircase 16,000; construction of a paver platform where musicians perform in the park 16,500; completion of sidewalk left unfinished in our 2024 Park Improvements Project 11,000.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 92
  • Accountability: 12
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.1%; rating input score 42
  • Program expense ratio: 99.3%; rating input score 99
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 10th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 57.6%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 3.4; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 200% per year; rating input score 100; 100th percentile among comparable filings
  • Revenue growth: 22.8% per year; rating input score 100; 89th percentile among comparable filings
  • Asset growth: 49.9% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 42.1% of revenue deployed · 99.3% of spending went to programs
  • Governance: 0 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $104K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 38 of 40 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.