Berkley Accelerated Middle School INC

Tax-deductible

Auburndale, FL501(c)(3)Since 2004EducationEIN 45-0536309Revenue $6.1M in FY2025

On file with the IRSberkleymiddle.net5316 Berkley Rd, 33823-8493 · Auburndale, FLTax-exempt since Dec 2004School — 170(b)(1)(A)(ii)

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BAMS is committed to inspiring our students Believe in Better,to encourage them to aspire to higher learning,and challenge them to achieve their maximum individual potential while providing a supportive and safe educational environment.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 20 volunteers and 52 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
2 of 5
filings with a surplus
Average deficit $53K a year · 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$236K
to officers and key staff · 4% of spending
Top officer’s pay lower than 51% of similar orgs
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$9.7M
112% of total assets
Concern: liabilities are 112% of assets; over 80%.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.1M
+7% vs prior year
Spent
$6.0M
To programs
100%
Net assets
−$1.0M
By yearFY2020–FY2025
Revenue
$6.1M
FY2025▲ +7%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.8M
FY2021$3.9M
FY2022$4.2M
FY2023$5.7M
FY2025$6.1M
Expenses
$6.0M
FY2025▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.1M
FY2021$4.0M
FY2022$4.2M
FY2023$5.7M
FY2025$6.0M
Net assets
−$1.0M
FY2025▲ +49%
Tap a bar for its year
Net assets by fiscal year
FY2020−$1.9M
FY2021−$2.0M
FY2022−$2.0M
FY2023−$2.0M
FY2025−$1.0M

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 2004.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $6.0M Management & general 0% · $29K

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

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Who runs it and what they're paid

13 people listed on the 990; $236K 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
Principal
$125,315Pt VII · Sec A
Assistant Principal
$110,476Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jill Bolender’s $125K as Principal is at the 49th percentile of top reported officer pay among 3394 $1–10M 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.

See Berkley Accelerated Middle School INC executive salaries →

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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 15aNo

Programs and updates

Inspiring students to believe in better, aspire to higher learning, and achieve their potential.

Questions for Berkley Accelerated Middle School INC

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Provided by the organization

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1 program · $6.0M · in their own filed words · FY2024
01

The charter school serves students in grades six through TEN.THE school creates a learning environment that promotes communal organization, goal-setting and personal development. The school achieves this learning environment through use of positive enhancements such as inservice and parent involvement.

$6.0Mprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$6.1M
Ln 12
Fees for servicesLn 2g$5.4M
Gifts and grantsLn 1h$414K
Other incomeLn 4–11$328K
Money outPt IX
$6.0M
Ln 25
Programscol B$6.0M
Managementcol C$29K
Owns and owesPt X
−$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$3.0M
Total assetsLn 16$8.7M
LiabilitiesLn 26$9.7M
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$414K
Government grantsLn 1e$414K
Fees for servicesLn 2g$5.4M
Other incomeLn 4–11$328K
Total revenueLn 12$6.1M
Assets in detailPt X, end of year
CashLn 1$3.0M
Cash and savings togetherLn 1–2$3.0M
Land, buildings, equipmentLn 10c$4.7M
Other assetsLn 15$853K
Total assetsLn 16$8.7M
LiabilitiesLn 26$9.7M
Net assetsLn 32−$1.0M
OperationsPt I, VI
EmployeesI 552
VolunteersI 620
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$2.7M$3.0M
Land, buildings, equipmentLn 10c$3.2M$4.7M
Total assetsLn 16$7.5M$8.7M
LiabilitiesLn 26$8.6M$9.7M
Net assetsLn 32−$1.2M−$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
InterestLn 20$269K$269K$0$0
Depreciation, depletion and amortizationLn 22$505K$505K$0$0
Other expenses (24a–d)Ln 24$4.6M$4.5M$29K$0
All other expensesLn 24e$671K$671K$0$0
Total functional expensesLn 25$6.0M$6.0M$29K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $6.1M$6.0M$142K−$1.0M 990 PDF
FY2024 Not on file
FY2023 $5.7M$5.7M$51K−$2.0M 990 PDF
FY2022 $4.2M$4.2M−$16K−$2.0M 990 PDF
FY2021 $3.9M$4.0M−$96K−$2.0M 990 PDF
FY2020 $3.8M$4.1M−$348K−$1.9M 990 PDF

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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 $6,149,887 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,552,925$413,529
I-9 Program service revenuePrior year $5,497,896$5,408,264
I-10 Investment income$0
I-11 Other revenuePrior year $171,696$328,094
I-12 Total revenuePrior year $7,222,517$6,149,887
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $6,387,467$6,007,861
I-18 Total expensesPrior year $6,387,467$6,007,861
I-19 Revenue less expensesPrior year $835,050$142,026
Part VI · Governance 10 of 10 board members independent, 2 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $6,149,887 across 5 lines filed
VIII-1e Government grants$413,529
VIII-1h Total contributions, gifts and grants$413,529
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$5,408,264
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $328,094 · Unrelated business $0 · Excluded from tax $0$328,094
VIII-12 Total revenueRelated to mission $5,736,358 · Unrelated business $0 · Excluded from tax $0$6,149,887
Part IX · Statement of functional expenses $6,007,861 across 4 lines filed
IX-20 InterestPrograms $268,653 · Management $0 · Fundraising $0$268,653
IX-22 Depreciation, depletion and amortizationPrograms $504,881 · Management $0 · Fundraising $0$504,881
IX-24 Other expenses (24a–d)Programs $4,534,179 · Management $29,289 · Fundraising $0$4,563,468
IX-24e All other expensesPrograms $670,859 · Management $0 · Fundraising $0$670,859
IX-25 Total functional expensesPrograms $5,978,572 · Management $29,289 · Fundraising $0$6,007,861
Part X · Balance sheet $8,683,756 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $2,715,883$3,012,398
X-3 Pledges and grants receivableStart of year $633,137$68,559
X-4 Accounts receivableStart of year $88$93
X-9 Prepaid expenses and deferred chargesStart of year $72,641$62,729
X-10c Land, buildings and equipment, netStart of year $3,213,785$4,687,305
X-15 Other assetsStart of year $839,974$852,672
X-16 Total assetsStart of year $7,475,508$8,683,756
X-17 Accounts payable and accrued expensesStart of year $366,389$331,097
X-25 Other liabilitiesStart of year $3,030,506$3,073,527
X-26 Total liabilitiesStart of year $8,635,748$9,701,970
X-32 Total net assets or fund balancesStart of year −$1,160,240−$1,018,214
X-33 Total liabilities and net assetsStart of year $7,475,508$8,683,756
Part XI · Reconciliation of net assets −$1,018,214 net assets at year end
XI-1 Total revenue$6,149,887
XI-2 Total expenses$6,007,861
XI-3 Revenue less expenses$142,026
XI-4 Net assets at start of year−$1,160,240
XI-10 Net assets at end of year−$1,018,214

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

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