Berkshire School INC

Tax-deductible

Sheffield, MA501(c)(3)Since 1919EducationEIN 04-2121313Revenue $60.9M in FY2025

On file with the IRSberkshireschool.org245 N Undermountain Rd, 01257-9638 · Sheffield, MATax-exempt since May 1926School — 170(b)(1)(A)(ii)

Tell your story. Claim this org

To provide secondary educational, social, and athletic programs to children.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
Run by 430 volunteers and 238 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $8.9M a year · 17% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.8M
to officers and key staff · 4% of spending
Top officer’s pay higher than 91% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $58K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$71.1M
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
30
of 31 voting members
Looks good: 30 of 31 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$60.9M
+12% vs prior year
Spent
$49.8M
To programs
80%
Net assets
$332.2M
By yearFY2020–FY2025
Revenue
$60.9M
FY2025▲ +12%
Tap a bar for its year
Revenue by fiscal year
FY2020$50.4M
FY2021$46.8M
FY2022$53.2M
FY2023$48.3M
FY2024$54.6M
FY2025$60.9M
Expenses
$49.8M
FY2025▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$37.1M
FY2021$39.7M
FY2022$42.3M
FY2023$45.7M
FY2024$46.3M
FY2025$49.8M
Net assets
$332.2M
FY2025▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2020$244.6M
FY2021$287.8M
FY2022$292.1M
FY2023$290.8M
FY2024$312.1M
FY2025$332.2M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 1926.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $39.7M Management & general 16% · $7.8M Fundraising 5% · $2.4M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to fix it

Who runs it and what they're paid

37 people listed on the 990; $1.8M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Secretary/Head of School
$533,399Pt VII · Sec A
Asst Treasurer/CFO
$406,751Pt VII · Sec A
Director of Advancement
$213,955Pt VII · Sec A
Associate Head of School
$182,327Pt VII · Sec A
Medical Director
$178,705Pt VII · Sec A
Director of Advancement Operations
$164,410Pt VII · Sec A
Director of Physical Plant
$161,256Pt VII · Sec A
$0Pt VII · Sec A

Pieter M Mulder’s $533K as Secretary/Head of School is at the 91st percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Pieter M Mulder$533,399$483,185$445,543$462,662$433,395$382,173
Robert S Boyd$406,751$387,123$354,863$344,009$294,852$243,283
Jean Maher—$192,414$176,888$215,112$170,695$175,137
Andrew Bogardus$213,955$205,853$203,048$203,899$200,012$202,550
Peter Quilty$182,327——$140,431$136,620$138,503
Vitaly Nazarov$178,705—————
Carol Visnapuu$164,410—————
Timothy J Fulco$161,256$151,958$147,887$145,605$133,921$136,039

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Berkshire School INC executive salaries →

On this list? Claim this org

Something off? Claim to fix it

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides secondary education, athletic programs, housing, food services, and medical care for boarding and day school students.

Questions for Berkshire School INC

Tap to ask. Berkshire School INC sees how many people are interested.

Your first name shows with your question. Berkshire School INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $39.7M · in their own filed words · FY2024
01

Instruction of approximately 433 high school aged children by approximately 102 qualified instructors.

$32.6Mprogram expense
02

Providing food services and supplies and infirmary for students.

$5.1Mprogram expense
03

Conducting athletic programs and various other student activities.

$2.0Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
See all 7 funders →
Grants paid · 18 grants · $545K · 2019–2024
Town of SheffieldFY2024$94,325
Fairview HospitalMA · FY2024$7,000
Town of SheffieldFY2023$72,500
Fairview HospitalMA · FY2023$6,800
Town of SheffieldFY2022$69,100
Fairview HospitalMA · FY2022$6,600
Town of SheffieldFY2021$64,600
Fairview HospitalMA · FY2021$6,800
Town of SheffieldFY2020$62,900
Fairview HospitalMA · FY2020$10,000
Town of SheffieldFY2019$71,000
Fairview HospitalMA · FY2019$10,000

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$60.9M
Ln 12
Fees for servicesLn 2g$34.8M
Investment incomeLn 3$16.2M
Gifts and grantsLn 1h$10.0M
Money outPt IX
$49.8M
Ln 25
Programscol B$39.7M
Managementcol C$7.8M
Fundraisingcol D$2.4M
Owns and owesPt X
$332.2M
net assets · Ln 32
Cash and savingsLn 1–2$22.2M
Total assetsLn 16$403.3M
LiabilitiesLn 26$71.1M
PeoplePt VI, VII
37
listed · VII A
PaidVII A7
Voting boardVI 1a31
IndependentVI 1b30
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$10.0M
Noncash giftsLn 1g$530K
Fees for servicesLn 2g$34.8M
Investment incomeLn 3$16.2M
Other incomeLn 4–11$63K
Gains on assetsLn 7$12.5M
Total revenueLn 12$60.9M
Assets in detailPt X, end of year
CashLn 1$500K
SavingsLn 2$21.7M
Cash and savings togetherLn 1–2$22.2M
InvestmentsLn 11–13$222.6M
Land, buildings, equipmentLn 10c$143.6M
Other assetsLn 15$1.4M
Total assetsLn 16$403.3M
LiabilitiesLn 26$71.1M
Net assetsLn 32$332.2M
OperationsPt I, VI
EmployeesI 5238
VolunteersI 6430
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$21.7M$22.2M
InvestmentsLn 11–13$217.5M$222.6M
Land, buildings, equipmentLn 10c$104.7M$143.6M
Total assetsLn 16$382.2M$403.3M
LiabilitiesLn 26$70.1M$71.1M
Net assetsLn 32$312.1M$332.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$109K$109K
Grants to domestic individualsLn 2$5.3M$5.3M
Grants and assistance to foreign recipientsLn 3$786K$786K
Benefits paid to or for membersLn 4$1.4M$1.4M
Pay of current officers, directors and key staffLn 5$1.2M$485K$728K
Other salaries and wagesLn 7$15.3M$10.7M$3.1M$1.5M
Pension plan contributionsLn 8$1.1M$686K$267K$113K
Other employee benefitsLn 9$3.1M$2.2M$636K$261K
Payroll taxesLn 10$1.1M$691K$277K$106K
Investment management feesLn 11f$876K$876K
Advertising and promotionLn 12$217K$106K$112K
Office expensesLn 13$6.1M$4.7M$1.2M$126K
Information technologyLn 14$684K$99K$585K
OccupancyLn 16$4.9M$4.9M
TravelLn 17$110K$4K$106K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$717K$717K
Depreciation, depletion and amortizationLn 22$6.0M$6.0M
InsuranceLn 23$588K$588K
Other expenses (24a–d)Ln 24$379K$80K$299K
Total functional expensesLn 25$49.8M$39.7M$7.8M$2.4M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $60.9M$49.8M$11.1M$332.2M 990 PDF
FY2024 $54.6M$46.3M$8.3M$312.1M 990 PDF
FY2023 $48.3M$45.7M$2.6M$290.8M 990 PDF
FY2022 $53.2M$42.3M$10.8M$292.1M 990 PDF
FY2021 $46.8M$39.7M$7.1M$287.8M 990 PDF
FY2020 $50.4M$37.1M$13.4M$244.6M 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $60,945,130 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,849,579$9,975,099
I-9 Program service revenuePrior year $33,250,407$34,751,679
I-10 Investment incomePrior year $8,480,049$16,155,824
I-11 Other revenuePrior year $42,100$62,528
I-12 Total revenuePrior year $54,622,135$60,945,130
I-13 Grants and similar amounts paidPrior year $5,966,275$6,199,596
I-14 Benefits paid to membersPrior year $1,495,800$1,377,600
I-15 Salaries and benefitsPrior year $20,312,070$21,734,561
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $18,569,063$20,535,855
I-18 Total expensesPrior year $46,343,208$49,847,612
I-19 Revenue less expensesPrior year $8,278,927$11,097,518
Part VI · Governance 30 of 31 board members independent, no flags
VI-1a Voting members of the governing body31
VI-1b Independent voting members30
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $60,945,130 across 8 lines filed
Lines not itemized here account for $126,435 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$9,975,099
VIII-1g Noncash contributions (included above)$529,610
VIII-1h Total contributions, gifts and grants$9,975,099
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $33,794,631 · Unrelated business $442,028 · Excluded from tax $388,585$34,625,244
VIII-3 Investment incomeUnrelated business $237,815 · Excluded from tax $3,432,952$3,670,767
VIII-7 Net gain or loss on sales of assetsExcluded from tax $12,485,057$12,485,057
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $62,528$62,528
VIII-12 Total revenueRelated to mission $33,921,066 · Unrelated business $679,843 · Excluded from tax $16,369,122$60,945,130
Part IX · Statement of functional expenses $49,847,612 across 20 lines filed
IX-1 Grants to domestic organizationsPrograms $109,225$109,225
IX-2 Grants to domestic individualsPrograms $5,304,671$5,304,671
IX-3 Grants and assistance to foreign recipientsPrograms $785,700$785,700
IX-4 Benefits paid to or for membersPrograms $1,377,600$1,377,600
IX-5 Pay of current officers, directors and key staffPrograms $485,168 · Management $727,751$1,212,919
IX-7 Other salaries and wagesPrograms $10,662,861 · Management $3,144,411 · Fundraising $1,523,416$15,330,688
IX-8 Pension plan contributionsPrograms $685,955 · Management $267,281 · Fundraising $113,351$1,066,587
IX-9 Other employee benefitsPrograms $2,153,622 · Management $636,199 · Fundraising $260,634$3,050,455
IX-10 Payroll taxesPrograms $690,967 · Management $276,865 · Fundraising $106,080$1,073,912
IX-11f Investment management feesPrograms $875,636$875,636
IX-12 Advertising and promotionPrograms $105,563 · Fundraising $111,603$217,166
IX-13 Office expensesPrograms $4,741,966 · Management $1,230,914 · Fundraising $126,277$6,099,157
IX-14 Information technologyPrograms $98,877 · Management $584,837$683,714
IX-16 OccupancyPrograms $4,851,556$4,851,556
IX-17 TravelManagement $4,358 · Fundraising $105,734$110,092
IX-19 Conferences, conventions and meetingsFundraising $4,112$4,112
IX-20 InterestPrograms $716,764$716,764
IX-22 Depreciation, depletion and amortizationPrograms $6,010,929$6,010,929
IX-23 InsuranceManagement $587,777$587,777
IX-24 Other expenses (24a–d)Programs $79,977 · Management $298,975$378,952
IX-25 Total functional expensesPrograms $39,737,037 · Management $7,759,368 · Fundraising $2,351,207$49,847,612
Part X · Balance sheet $403,273,561 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $2,619,831$500,472
X-2 Savings and temporary cash investmentsStart of year $19,056,051$21,743,635
X-3 Pledges and grants receivableStart of year $9,175,612$8,884,941
X-4 Accounts receivableStart of year $2,603,187$3,179,063
X-8 Inventories for sale or useStart of year $485,141$433,285
X-9 Prepaid expenses and deferred chargesStart of year $836,057$924,822
X-10c Land, buildings and equipment, netStart of year $104,707,882$143,561,310
X-11 Publicly traded securitiesStart of year $217,458,503$222,647,711
X-15 Other assetsStart of year $25,258,219$1,398,322
X-16 Total assetsStart of year $382,200,483$403,273,561
X-17 Accounts payable and accrued expensesStart of year $12,242,125$11,121,138
X-19 Deferred revenueStart of year $9,840,058$13,114,095
X-20 Tax-exempt bond liabilitiesStart of year $46,605,405$44,509,091
X-25 Other liabilitiesStart of year $351,738$597,844
X-26 Total liabilitiesStart of year $70,079,923$71,104,470
X-27 Net assets without donor restrictionsStart of year $219,709,726$230,900,581
X-28 Net assets with donor restrictionsStart of year $92,410,834$101,268,510
X-32 Total net assets or fund balancesStart of year $312,120,560$332,169,091
X-33 Total liabilities and net assetsStart of year $382,200,483$403,273,561
Part XI · Reconciliation of net assets $332,169,091 net assets at year end
XI-1 Total revenue$60,945,130
XI-2 Total expenses$49,847,612
XI-3 Revenue less expenses$11,097,518
XI-4 Net assets at start of year$312,120,560
XI-5 Net unrealized gains (losses) on investments$9,267,785
XI-9 Other changes in net assets−$316,772
XI-10 Net assets at end of year$332,169,091

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.