Uc Berkeley Center for Executive Education

Tax-deductible

Berkeley, CA501(c)(3)Since 2012Colleges & UniversitiesEIN 46-1482891Revenue $39.9M in FY2025

On file with the IRSexecutive.berkeley.edu2220 Piedmont Avenue Suite F-299, 94720-2171 · Berkeley, CATax-exempt since Aug 2013Publicly supported — 509(a)(2)

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UC Berkeley Center for Executive Education ("CEE") is a nonprofit public benefit corporation dedicated to promoting and advancing education through its executive education programs for corporate and institutional clients seeking continuing professional development.

501(c)(3) charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
$3.4M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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 $0 a year · under 1% 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
67%
of spending
Fine: 67% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$3.4M
to officers and key staff · 9% of spending
Top officer’s pay higher than 93% of similar orgs
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$19.6M
100% of total assets
Concern: liabilities are 100% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$39.9M
-0.4% vs prior year
Spent
$39.9M
To programs
67%
Net assets
$0
By yearFY2020–FY2025
Revenue
$39.9M
FY2025-0.4%
Tap a bar for its year
Revenue by fiscal year
FY2020$27.5M
FY2021$24.2M
FY2022$37.4M
FY2023$39.0M
FY2024$40.1M
FY2025$39.9M
Expenses
$39.9M
FY2025-0.4%
Tap a bar for its year
Expenses by fiscal year
FY2020$27.5M
FY2021$24.2M
FY2022$37.4M
FY2023$39.0M
FY2024$40.1M
FY2025$39.9M
Net assets
$0
FY2025
Tap a bar for its year
Net assets by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$0
FY2024$0
FY2025$0

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 Aug 2013.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $26.6M Management & general 33% · $13.3M

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

19 people listed on the 990; $3.4M 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
$595,364Pt VII · Sec A
Dir Bus Dev
$545,703Pt VII · Sec A
$420,649Pt VII · Sec A
Dir Bus Dev
$326,161Pt VII · Sec A
$266,073Pt VII · Sec A
$199,204Pt VII · Sec A
VP Product Design
$198,580Pt VII · Sec A
VP Prgm Svcs
$191,347Pt VII · Sec A

Mike Rielly’s $595K as CEO is at the 93rd 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
Andrea Salvemini$326,161$528,594$763,464$713,504$593,316$688,664
Mike Rielly$595,364$557,864$602,648$384,937$429,848$524,146
Elizabeth Lowry$545,703——$241,056——
Elizabeth a Lowry—$509,612$479,177—$157,722—
Carolyn Anne Robertson$420,649$446,254$325,057$200,084$144,892—
Andrew Isaacs$190,680$230,000—$236,455—$405,061
Jon Greco$266,073$228,690$273,880$198,000$247,500$219,750
Judith Walklet——$255,710$244,789$180,000—

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.

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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 15aYes

Programs and updates

Provides executive education programs for professionals seeking continuing development.

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1 program · $26.6M · in their own filed words · FY2024
01

Executive Education at the UC Berkeley Haas School of Business offers a portfolio of programs developed by academias and industrys most forward-thinking minds to accelerate the careers of professionals around the globe.

$26.6Mprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$11K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$39.9M
Ln 12
Fees for servicesLn 2g$39.9M
Gifts and grantsLn 1h$1K
Money outPt IX
$39.9M
Ln 25
Programscol B$26.6M
Managementcol C$13.3M
Owns and owesPt X
$0
net assets · Ln 32
Cash and savingsLn 1–2$9.6M
Total assetsLn 16$19.6M
LiabilitiesLn 26$19.6M
PeoplePt VI, VII
19
listed · VII A
PaidVII A12
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1K
Fees for servicesLn 2g$39.9M
Gains on assetsLn 7$0
Total revenueLn 12$39.9M
Assets in detailPt X, end of year
CashLn 1$9.6M
SavingsLn 2$0
Cash and savings togetherLn 1–2$9.6M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$436K
Other assetsLn 15$550K
Total assetsLn 16$19.6M
LiabilitiesLn 26$19.6M
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 570
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$12.1M$9.6M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$988K$436K
Total assetsLn 16$21.0M$19.6M
LiabilitiesLn 26$21.0M$19.6M
Net assetsLn 32$0$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$2.8M$2.8M
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$4.5M$2.8M$1.7M
Pension plan contributionsLn 8$137K$60K$77K
Other employee benefitsLn 9$1.4M$407K$961K
Payroll taxesLn 10$493K$158K$335K
Management feesLn 11a$0
Legal feesLn 11b$14K$14K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$12.9M$11.4M$1.5M
Advertising and promotionLn 12$461K$461K
Office expensesLn 13$1.9M$1.1M$829K
Information technologyLn 14$2K$331$2K
RoyaltiesLn 15$0
OccupancyLn 16$703K$226K$477K
TravelLn 17$2.6M$2.2M$379K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$552K$552K
InsuranceLn 23$57K$57K
Other expenses (24a–d)Ln 24$11.4M$7.8M$3.6M
All other expensesLn 24e$0
Total functional expensesLn 25$39.9M$26.6M$13.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $39.9M$39.9M$0$0 990 PDF
FY2024 $40.1M$40.1M$0$0 990 PDF
FY2023 $39.0M$39.0M$0$0 990 PDF
FY2022 $37.4M$37.4M$0$0 990 PDF
FY2021 $24.2M$24.2M$0$0 990 PDF
FY2020 $27.5M$27.5M$0$0 990 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 $39,891,665 revenue, 12 lines filed
I-8 Contributions and grants$1,486
I-9 Program service revenuePrior year $40,055,164$39,890,179
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $40,055,164$39,891,665
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $8,864,374$9,315,213
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $31,190,790$30,576,452
I-18 Total expensesPrior year $40,055,164$39,891,665
I-19 Revenue less expenses$0
Part VI · Governance 5 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $39,891,665 across 9 lines filed
VIII-1f All other contributions, gifts and grants$1,486
VIII-1h Total contributions, gifts and grants$1,486
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $39,890,179$39,890,179
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $39,890,179$39,891,665
Part IX · Statement of functional expenses $39,891,665 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $2,787,632$2,787,632
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $2,790,932 · Management $1,738,431$4,529,363
IX-8 Pension plan contributionsPrograms $59,541 · Management $77,485$137,026
IX-9 Other employee benefitsPrograms $406,942 · Management $961,355$1,368,297
IX-10 Payroll taxesPrograms $157,971 · Management $334,924$492,895
IX-11a Management fees$0
IX-11b Legal feesManagement $14,206$14,206
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $11,448,644 · Management $1,476,338$12,924,982
IX-12 Advertising and promotionPrograms $461,216$461,216
IX-13 Office expensesPrograms $1,074,332 · Management $829,227$1,903,559
IX-14 Information technologyPrograms $331 · Management $2,153$2,484
IX-15 Royalties$0
IX-16 OccupancyPrograms $225,760 · Management $477,366$703,126
IX-17 TravelPrograms $2,193,535 · Management $378,854$2,572,389
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsManagement $1,493$1,493
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $552,112$552,112
IX-23 InsuranceManagement $57,062$57,062
IX-24 Other expenses (24a–d)Programs $7,793,572 · Management $3,590,251$11,383,823
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $26,612,776 · Management $13,278,889 · Fundraising $0$39,891,665
Part X · Balance sheet $19,605,893 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $12,095,580$9,560,536
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $6,285,466$8,515,339
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $760,076$543,657
X-10c Land, buildings and equipment, netStart of year $988,473$436,361
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $850,000$550,000
X-16 Total assetsStart of year $20,979,595$19,605,893
X-17 Accounts payable and accrued expensesStart of year $4,285,887$4,379,935
X-19 Deferred revenueStart of year $9,254,573$9,036,863
X-25 Other liabilitiesStart of year $7,439,135$6,189,095
X-26 Total liabilitiesStart of year $20,979,595$19,605,893
X-32 Total net assets or fund balancesStart of year $0$0
X-33 Total liabilities and net assetsStart of year $20,979,595$19,605,893
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$39,891,665
XI-2 Total expenses$39,891,665
XI-3 Revenue less expenses$0
XI-10 Net assets at end of year$0

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

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