The Beat Berkeley Performing Arts Inc

Nonprofit profile at a glance

EIN
800268169
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2021
Location
Berkeley, CA, USA
Phone
5108432328
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Official website

Reported finances

Revenue
$277,387
Expenses
$260,853
Assets
$74,473
Liabilities
$1,421

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

Leadership & pay

2 people listed

Highest reported compensation

  • Roger L Dillahunty (Executive Dir.): $28,051 total reported compensation

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

Overview

Mission

Organization's Primary Exempt Purpose: The Beat, Berkeley Performing Arts, Inc. is a non-profit educational and public benefit organization focused on using dance, music and other vehicles of creative expression as a means for community and leadership development. The Beat-BPA offers the East Bay community at large, young people, adults, seniors, children, and families the opportunity to learn diverse dance arts forms. Some of our various styles include Salsa, Jazz, Tango, Rhythm Tap, Contemporary, Ballet, Swing, Samba, Hip Hop, Afro Cuban, Haitian, West African, Tai Chi, Capoeira, Yoga, Soul Line Dance, Zumba and Folkloric---Creating pathways of creativity that leads to a sustained sense of accomplishment, direction, physical fitness and cultural community building.

What it reported doing in 2025

Statement of Program Service Accomplishments: During the year 2024, the studio was again adversely impacted and the health and safety restrictions implemented by state and local authorities caused interruptions. The main concern is recovering lost revenues and encouraging to return to the on site activities. Current operating procedures continued to allow extended outreach programs to children, young people and adults by incorporating the use and access of online zoom classes and outdoor classes in response to the Covid-19 pandemic and its aftermath. In addition to the Beats efforts to overcome cultural barriers of exclusion, The Beat has continued to seek to address economic barriers by offering affordable classes, sliding scales, scholarships and a work exchange program.The West African, Haitian, Afro Cuban, Jazz and Tap classes became a big success in introducing new participants and youth to the fine arts, as well as regular clientele longing to return to dance after months of sheltering in place. The series of fitness, flexibility through movement and exercise classes were also helpful not only for the restoration of physical health but also has had profoundly positive effects on emotional and mental well-being. We hope to continue these activities in the future since general fitness for seniors as well as younger participants is an excellent form of preventative medicine that helps those who partake.

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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

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: 77
  • Transparency & Controls: 83
  • Accountability: 62
  • Sustainability: 35
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.8%; rating input score 85
  • Program expense ratio: 90.2%; rating input score 90
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 22nd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6%; rating input score 49; 49th percentile among comparable filings
  • Total-asset coverage ratio: 0.29; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 10.8%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: -0.5% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 84.8% of revenue deployed · 90.2% of spending went to programs
  • Governance: 3 of 4 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $235K in reported program spending
  • Leadership: top reported pay $28K · 2 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • Moderate — Sustainability: Operating margin scored 49/100.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.