Berkeley Model United Nations

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The Berkeley Model United Nations is organized exclusively for charitable, scientific and educational purposes to prepare and execute Model United Nations simulations and other educational programming for high school students and other purposes as determined from time to time and recommended by its officers by a majority of the board of directors.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
Run by 20 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
14 mo
of spending, in cash
Looks good: 13.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $22
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$234K
+65% vs prior year
Spent
$153K
To programs
63%
Net assets
$173K
By yearFY2020–FY2026
Revenue
$234K
FY2026▲ +65%
Tap a bar for its year
Revenue by fiscal year
FY2020$117K
FY2021$66K
FY2022$99K
FY2023$166K
FY2024$154K
FY2025$142K
FY2026$234K
Net assets
$173K
FY2026▲ +86%
Tap a bar for its year
Net assets by fiscal year
FY2020$124K
FY2021$111K
FY2022$73K
FY2023$79K
FY2024$109K
FY2025$93K
FY2026$173K

From the FY2026 Form 990 (year ending May 2026) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Apr 2009.

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

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $96K Management & general 2% · $3K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Secretary General
$0Pt VII · Sec A
Chief of Staff
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Usg of Research
$0Pt VII · Sec A
Usg Outreach and Education
$0Pt VII · Sec A
Usg of External Relations
$0Pt VII · Sec A
Usg of Logistics
$0Pt VII · Sec A
Usg of Administration
$0Pt VII · Sec A
See Berkeley Model United Nations executive salaries →

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

Programs and updates

Berkeley Model United Nations is an international affairs nonprofit based in Berkeley, CA, formed in 1993.

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3 programs · in their own filed words · FY2025
01

The fall conference is bmun's annual crisis focused conference designed to help delegates of all experience levels develop their understanding of model united nations procedure in simulation focused environment.

Pt IX · col B
02

Berkeley model united nations annual conference is a 3 day international conference that brings together more than 2000 high school students from around the world to engage in diplomatic debate, policy analysis, and leadership development.

Pt IX · col B
03

The delegate workshop in bmun's annual introductory and skills development event designed for students of all experience levels. It is a one day conference that teaches model united nations procedure to beginners, allows advanced delgates to practice public speaking skills, and for students to practice chairing committees.

Pt IX · col B

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 · FY2023
Total grants receivedfrom 1 funder$22

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$234K
Ln 12
Fees for servicesLn 2g$231K
Gifts and grantsLn 1h$3K
Other incomeLn 4–11$627
Money outPt IX
$153K
Ln 25
Programscol B$96K
Managementcol C$3K
Owns and owesPt X
$173K
net assets · Ln 32
Cash and savingsLn 1–2$173K
Total assetsLn 16$173K
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Fees for servicesLn 2g$231K
Other incomeLn 4–11$627
Gains on assetsLn 7$0
Total revenueLn 12$234K
Assets in detailPt X, end of year
CashLn 1$173K
SavingsLn 2$0
Cash and savings togetherLn 1–2$173K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$173K
LiabilitiesLn 26$0
Net assetsLn 32$173K
OperationsPt I, VI
EmployeesI 50
VolunteersI 620
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$92K$173K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$92K$173K
LiabilitiesLn 26$0$0
Net assetsLn 32$92K$173K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$15K$15K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$55K
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$7K$7K
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$55K$55K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$19K$19K
Total functional expensesLn 25$153K$96K$3K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest ViewingFiled with the IRS Aug 10, 2026 $234K$153K$81K$173K 990 PDF
FY2025Filed with the IRS Oct 24, 2025 $142K$93K 990 PDF
FY2024Filed with the IRS Sep 19, 2024 $154K$109K 990 PDF
FY2023Filed with the IRS Sep 12, 2023 $166K$79K 990 PDF
FY2022Filed with the IRS Sep 15, 2022 $99K$73K 990 PDF
FY2021Filed with the IRS Oct 12, 2021 $66K$111K 990 PDF
FY2020Filed with the IRS Sep 29, 2021 $117K$124K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $234,466 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$2,681
I-9 Program service revenuePrior year $137,647$231,158
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $4,541$627
I-12 Total revenuePrior year $142,188$234,466
I-13 Grants and similar amounts paidPrior year $2,395$15,145
I-14 Benefits paid to membersPrior year $47,569$54,808
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $92,190$83,219
I-18 Total expensesPrior year $142,154$153,172
I-19 Revenue less expensesPrior year $34$81,294
Part VI · Governance 3 to look at
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $234,466 across 10 lines filed
Lines not itemized here account for −$836 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$2,681
VIII-1h Total contributions, gifts and grants$2,681
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)$231,994
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-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$627
VIII-12 Total revenue$234,466
Part IX · Statement of functional expenses $153,172 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $15,145$15,145
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$54,808
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,629$2,629
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $6,961$6,961
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $54,989$54,989
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $0$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $18,640$18,640
IX-25 Total functional expensesPrograms $95,735 · Management $2,629 · Fundraising $0$153,172
Part X · Balance sheet $173,126 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $91,832$173,126
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $91,832$173,126
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $91,832$173,126
X-33 Total liabilities and net assetsStart of year $91,832$173,126
Part XI · Reconciliation of net assets $173,126 net assets at year end
XI-1 Total revenue$234,466
XI-2 Total expenses$153,172
XI-3 Revenue less expenses$81,294
XI-4 Net assets at start of year$91,832
XI-10 Net assets at end of year$173,126

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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