Literacy Network of South Berkshire Inc

Nonprofit profile at a glance

EIN
043252289
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2016
Location
LEE, MA, USA
Phone
4132430471
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Adult, Continuing Education

Official website

Reported finances

Revenue
$419,923
Expenses
$419,208
Assets
$707,222
Liabilities
$23,905

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

Leadership & pay

19 people listed

Executive titles in this filing

  • LEIGH DOHERTY (EXECUTIVE DIRECTOR)
  • MERLE DUSKIN KAILAS (PRESIDENT)
  • JOHN REYNOLDS (VICE PRESIDENT)

Highest reported compensation

  • LEIGH DOHERTY (EXECUTIVE DIRECTOR): $108,407 total reported compensation

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

Overview

Mission

To transform the lives of adult learners through the power of literacy education and advocacy.

What it reported doing in 2025

The literacy network litnet has been providing free one-on-one tutoring sessions for adults since 1991. Our curriculum offers english for speakers of other languagesesol citizenship test preparation hiset test preparation adult basic education and first-generation college support to better serve the large population of immigrants who live and work in berkshire county. By providing fundamental educational support litnet strives to give our learners the tools they need to succeed in their jobs support their families pursue or finish their education and engage with their local communities. In 2025 litnet served a total of 360 learners in its one-on-one tutoring programs 152 community members in its first-gen workshops and 32 community members in its 2nd annual career expo for the immigrant community. Tutors reported 193 specific incidents that showed evidence of learner progress in english speaking comprehension reading or writing. 52 learners got new jobs were promoted or otherwise advanced their careers and 15 enrolled in education programs other than litnet.

Operating model

Revenue model
Donor-supported. 89% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 74.4%; rating input score 74
  • Fundraising efficiency: $20.86 raised per $1 spent on fundraising; rating input score 56; 56th percentile among comparable filings

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: Limited
  • 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: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 0.2%; rating input score 36; 36th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 25.9%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 15.8% per year; rating input score 100; 78th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 66th percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 74.4% of spending went to programs
  • Governance: 19 of 19 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $312K in reported program spending
  • Leadership: top reported pay $108K · 19 people listed
  • Consistency: 45 of 45 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Fundraising efficiency scored 56/100.
  • Moderate — Sustainability: Operating margin scored 36/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.