Berkshire Waldorf High School Inc

Nonprofit profile at a glance

EIN
200582262
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Stockbridge, MA, USA
Phone
4132983800
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Secondary, High School

Official website

Reported finances

Revenue
$3,757,701
Expenses
$1,275,876
Assets
$8,429,559
Liabilities
$328,645

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

Leadership & pay

11 people listed

Executive titles in this filing

  • RACHEL KANZ (VICE PRESIDENT)

Highest reported compensation

  • SAMANTHA STIER (DIRECTOR, ADMISSIONS DIREC): $64,280 total reported compensation
  • STEPHEN K SAGARIN (SECRETARY, EXECUTIVE DIREC): $59,061 total reported compensation
  • JULIA NUNEZ (DIRECTOR, TEACHER): $32,500 total reported compensation

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

Overview

Mission

See schedule o. The berkshire waldorf high school provides an education for adolescents that seeks truth, develops imagination, nurtures growth, fosters responsibility, and honors inner freedom in an atmosphere of academic excellence, artistic fulfillment, openness, and mutual respect.

What it reported doing in 2024

To provide an education for adolescents that seeks truth, develops imagination, nurtures growth, fosters responsibility, and honors inner freedom in an atmosphere of academic excellence, artistic fulfillment, openness, and mutual respect. During the course of the 2024-2025 school year there were 51 students enrolled.

Operating model

Revenue model
Donor-supported. 70% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 41% for direct work, and 59% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most filed governance safeguards are in place. 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: 94
  • Accountability: 62
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.7%; rating input score 32
  • Program expense ratio: 86.2%; rating input score 86
  • Fundraising efficiency: $71.33 raised per $1 spent on fundraising; rating input score 83; 83rd 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: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 44.4%; rating input score 44; 7th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 66%; rating input score 96; 96th percentile among comparable filings
  • Total-asset coverage ratio: 6.61; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 14.2%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 12.5% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 17.6% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 27% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 31.7% of revenue deployed · 86.2% of spending went to programs
  • Governance: 4 of 9 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $64K · 11 people listed
  • Highest-paid contractors: 2 contractors listed · $3M reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 32/100.
  • Moderate — Accountability: Independent voting board scored 44/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 20/100.