Berlin Community Scolarship Corp

Nonprofit profile at a glance

EIN
391543053
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Berlin, WI, USA
Phone
9202900144
Rating
83
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$269,639
Expenses
$121,416
Assets
$2,701,772
Liabilities
$63,050

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

Leadership & pay

13 people listed

Executive titles in this filing

  • Julie Gurkowski-Koehn (President)
  • Tom McCarthy (Vice President)

People named in this filing

  • Steven Arps (Trustee)
  • Jamie Bartol (Trustee)
  • Carrie Blazel (Trustee)

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

Educational Assistance

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

The verdict

STRONG - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 89
  • Accountability: 64
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.9%; rating input score 94
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 55%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 22.25; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 93.9% of revenue deployed · 100% of spending went to programs
  • Governance: 13 of 13 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $121K in reported program spending
  • Leadership: top reported pay $0 · 13 people listed
  • Consistency: 16 of 17 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2010 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.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.