Boulder School for German Language and Culture EIN 47-4800006

Boulder School for German Language and Culture

EIN  47-4800006 Public charity (501(c)(3)) Boulder, CO Founded 2015
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Size
$100K–1M
What they do
Teaches German language and culture through classes and events for all ages.
Leadership
Birgit Priester · President · $42K
Money in and out
$233K revenue, $251K expenses
Bottom line
83% program efficiency

Teaches German language and culture through classes and events for all ages. For fiscal year 2025 it reported $233K in revenue, $251K in expenses, and $142K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$233K
Pt VIII · Ln 12
Total expenses
$251K
Pt IX · Ln 25
Net assets
$142K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$17K
Where spending went · Part IX cols B–D
Program services $0.83 Management & general $0.15 Fundraising $0.01
Program efficiency
83%
of spending reaches programs▼ -6% vs prior filing year
Operating runway
8.5mo
months of highly liquid reserves at operating expense rate▼ -4% vs prior filing year
Surplus margin
-7%
revenue over expenses, this year▼ -45% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$233K
FY2025▲ +14%
Expenses
$251K
FY2025▲ +16%
Total assets
$178K
FY2025▲ +12%
Total liabilities
$36K
FY2025▲ ×251
Total revenue
$233K
Pt VIII · Ln 12
Total expenses
$251K
Pt IX · Ln 25
Net assets
$142K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$17K
Total assetsPt X · Ln 16$178K
Program-expense ratioPt IX · col B83%
Voting members of governing bodyPt I · Ln 38
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

2 program services account for $209K of program spending, described in the organization's own filed words · FY2025.
01

For 2025 overall student enrollment increased by 9 percent from 287 students to 314 students. Children classes are now being taught in person full time which seems to have helped with the increase in enrollments. Some children and teen classes are taught online based on interest.

$205Kprogram expense
02

To cultivate an understanding and appreciation for the German culture, events are held during the year that are meant to be fun mostly for children and parents. The school held a Maifest event, St Martins or Lantern Walk event, and Lichterfest event this year.

$4Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBoulder School for German Language and Culture
EINHdr · item D47-4800006
Principal addressHdr · item CBoulder, CO
WebsiteHdr · item Jwww.bouldergermanschool.org
Year of formationHdr · item L2015
State of legal domicileHdr · item MCO
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFArts & Culture (A70)
Ruling yearIRS BMFMar 2016

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a8
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$42,010Pt VII · Sec A
VP Communications
$19,611Pt VII · Sec A
Advancement Officer
$9,937Pt VII · Sec A
Treasurer
$5,725Pt VII · Sec A
Treasurer
$4,775Pt VII · Sec A
Board Member
$4,371Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Birgit Priester’s $42K as President is at the 37th percentile of top reported officer pay among 2213 $100K–1M arts & culture 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 · 7 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Birgit Priester$42,010$43,561$27,093$6,000$14,400$15,000
Gisela Barrett$19,611$16,908$13,915$8,616$3,743$4,365
Simone George$9,937
Katja Baetz$5,725
Cheryl Ward$4,775$3,475$2,288$390$1,080$1,870
Uli Leibfried$4,371
Pia Zeller$590

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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Statement of Revenue

Part VIII
Program service revenue$213K · 91%
Contributions & grants$17K · 7%
Investment income$3K · 1%
Program service revenue91%$213K
Contributions & grants7%$17K
Investment income1%$3K
Other revenue$477
Total revenueLn 12$233K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.83 Management & general $0.15 Fundraising $0.01
Program services83%$209K
Management & general15%$39K
Fundraising1%$3K
Total functional expensesLn 25$251K

Balance Sheet

Part X · end of year
CashLn 1$178K
Total assetsLn 16$178K
Total liabilitiesLn 26$36K
Total net assetsLn 32$142K
Months of cash on handcomputed8.5

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $178K · Operating expenses/yr $251K
8.5 months
Where the money goes
Program services
Program services $209K · Total expenses $251K
83%
Management & General
Management & general $39K · Total expenses $251K
15%
Fundraising
Fundraising $3K · Total expenses $251K
1%
Cost to raise $1
Fundraising expense (3-yr avg) $933 · Solicited contributions (3-yr avg) $9K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $17K · Total revenue $233K
7%
Government reliance
Government grants $0 · Total revenue $233K
0%
Earned-income share
Program service revenue $213K · Total revenue $233K
91%
Investment reliance
Investment income $3K · Total revenue $233K
+1%
Program self-sufficiency
Program service revenue $213K · Total expenses $251K
85%
Growth & trend
Revenue growth (YoY)
This year $233K · Prior year $205K
+14%
Revenue CAGR
FY2020 $141K · FY2025 $233K
+11%
Net-asset trend (YoY)
End of year $142K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $233K · Expenses $251K
-7%
Liabilities-to-Assets
Total liabilities — · Total assets $178K
Net-asset ratio
Net assets $142K · Total assets $178K
80%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $178K
0%
People & payroll
Highest Reported Total Compensation
Individual Birgit Priester · Reported title President · Highest reported compensation $42K · Total expenses $251K
17%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $86K · Total expenses $251K
34%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 83%
Overhead ratio 15%
Fundraising cost ratio 16%
Revenue growth 14%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$44

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$233K revenue · viewing · ⤓ 990 PDF
FY2024$205K revenue · ⤓ 990 PDF
FY2023$199K revenue · ⤓ 990 PDF
FY2022$160K revenue · ⤓ 990 PDF
FY2021$179K revenue · ⤓ 990 PDF
FY2020$141K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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