Berkshires Tomorrow Inc

Nonprofit profile at a glance

EIN
030572303
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2014
Location
Pittsfield, MA, USA
Phone
4134421521
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Educational Services and Schools - Other

Official website

Reported finances

Revenue
$252,861
Expenses
$242,815
Assets
$167,764
Liabilities
$101,032

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

Leadership & pay

6 people listed

Executive titles in this filing

  • MALCOLM FICK (PRESIDENT)
  • JOHN BUCK DONOVAN (VICE PRESIDENT)

Highest reported compensation

  • THOMAS MATUSZKO (DIRECTOR): $130,449 total reported compensation
  • MARIANNE SNIEZEK (CLERK): $105,049 total reported compensation

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

Overview

Mission

The corporation is organized exclusively for charitable, educational, and scientific purposes including improving and enhancing the quality of education and learning opportunities for the general public and local officials, and planning and integrating innovative methods and technologies into regional and local education and governance.

What it reported doing in 2024

Berkshires tomorrow provides grants for various projects every year. For fy2025: berkshires tomorrow, inc. Advanced regional capacity-building, cultural planning, and economic development initiatives through targeted grant-funded programs. Through berkshire funding focus, the organization supported berkshire county schools, municipalities, small businesses, and nonprofits in identifying, evaluating, applying for, and managing federal and state funding opportunities, with an emphasis on pandemic recovery, rebuilding, and long-term organizational and sector capacity. In addition, with support from the national endowment for the arts. Berkshires tomorrow partnered with the city of pittsfield to advance development of a community-led cultural plan that positions arts and culture as strategic tools to address community challenges, improve livability, and strengthen inclusive civic engagement. Berkshires tomorrow also supported implementation of the eoeea woodlands partnership - berkshires outside website phase ii initiative, collaborating with communities in the berkshire county portion of the woodlands partnership region to improve the berkshires outside website and conduct outreach and promotion efforts aligned with statewide goals to increase economic development tied to natural resource-based tourism.

Operating model

Revenue model
Grant-funded. 69% of the money available for current operations came from government grants.
Distribution model
Grant intermediary. The nonprofit sent 89% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 94
  • Accountability: 72
  • Sustainability: 33
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.1%; rating input score 91
  • Program expense ratio: 94.9%; rating input score 95
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 80th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 4%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.69; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -16.2% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 91.1% of revenue deployed · 94.9% of spending went to programs
  • Governance: 4 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $230K in reported program spending
  • Leadership: top reported pay $130K · 6 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • 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: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.