Black Pine Circle INC FY2022 filing

Tax-deductible

Berkeley, CA501(c)(3)Since 1967EducationEIN 94-1700228

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Black Pine circle's mission is to create a learning community that encourages humanity, empathy, moral depth, cultural understanding, and intellectual freedom.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$1.2M 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

FY2022 · 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
4 of 6
filings with a surplus
Average surplus $186K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 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
$1.2M
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 4.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $169K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$9.8M
78% of total assets
Worth a look: liabilities are 78% of assets; over 65%.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$11.4M
-0.5% vs prior year
Spent
$11.0M
To programs
80%
Net assets
$2.7M
By yearFY2020–FY2025
Revenue
$11.4M
FY2022-0.5%
Revenue by fiscal year
FY2020$10.1M
FY2021$11.5M
FY2022$11.4M
FY2023$12.0M
FY2024$13.0M
FY2025$13.9M
Expenses
$11.0M
FY2022▼ -2%
Expenses by fiscal year
FY2020$10.0M
FY2021$11.3M
FY2022$11.0M
FY2023$12.4M
FY2024$13.5M
FY2025$12.7M
Net assets
$2.7M
FY2022▲ +17%
Net assets by fiscal year
FY2020$2.1M
FY2021$2.3M
FY2022$2.7M
FY2023$2.3M
FY2024$1.9M
FY2025$3.1M

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 1971.

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% · $8.8M Management & general 18% · $2.0M Fundraising 2% · $263K

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

21 people listed on the 990; $1.2M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Executive Director
$347,950Pt VII · Sec A
Director of Finance/CFO
$224,599Pt VII · Sec A
Upper School Head
$163,650Pt VII · Sec A
Lower School Head
$131,500Pt VII · Sec A
K-8 Counselor
$118,695Pt VII · Sec A
Upper School Math Teacher
$113,663Pt VII · Sec A
Controller
$111,176Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Deandre Calhoun’s $235K as Interim Head of School is at the 48th 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
John Carlstrom$232,637$388,777————
John Carlstroem——$353,741$347,950$343,243$280,351
William Shea$131,121$247,914$235,261$224,599$213,357$186,600
Deandre Calhoun$235,166$220,458$178,515$163,650$151,557$133,650
Tanveer Alibhai$149,378$182,643$169,486$131,500——
Terri Hamer$173,135—————
Greta Wong$150,075$134,280————
Christine Mytko——$142,190—$115,150$118,904

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 15aNo

Programs and updates

Fosters a learning community to encourage humanity, empathy, and intellectual freedom.

Provided by the organization

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1 program · $8.8M · in their own filed words · FY2021
01

See schedule oserving the educational and emotional needs of 330 students, grades kindergarten through eighth grade, with a comprehensive and award winning curriculum and philosophy. The school year lasts over 176 days and students matriculate to the most sought after high schools.

$8.8Mprogram 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 · FY2024
See all 8 funders →

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$11.4M
Ln 12
Fees for servicesLn 2g$10.9M
Gifts and grantsLn 1h$540K
Investment incomeLn 3$3K
Money outPt IX
$11.0M
Ln 25
Programscol B$8.8M
Managementcol C$2.0M
Fundraisingcol D$263K
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$4.4M
Total assetsLn 16$12.5M
LiabilitiesLn 26$9.8M
PeoplePt VI, VII
21
listed · VII A
PaidVII A7
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$540K
Noncash giftsLn 1g$31K
Fundraising eventsLn 1c$42K
Fees for servicesLn 2g$10.9M
Investment incomeLn 3$3K
Gains on assetsLn 7$1K
Total revenueLn 12$11.4M
Assets in detailPt X, end of year
CashLn 1$3.1M
SavingsLn 2$1.4M
Cash and savings togetherLn 1–2$4.4M
InvestmentsLn 11–13$256K
Land, buildings, equipmentLn 10c$7.6M
Total assetsLn 16$12.5M
LiabilitiesLn 26$9.8M
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 590
VolunteersI 6313
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 FY22End FY22
Cash and savingsLn 1–2$3.8M$4.4M
InvestmentsLn 11–13$227K$256K
Land, buildings, equipmentLn 10c$7.8M$7.6M
Total assetsLn 16$12.0M$12.5M
LiabilitiesLn 26$9.7M$9.8M
Net assetsLn 32$2.3M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.4M$1.4M
Pay of current officers, directors and key staffLn 5$1.3M$968K$251K$38K
Other salaries and wagesLn 7$4.7M$3.6M$931K$140K
Pension plan contributionsLn 8$205K$145K$55K$4K
Other employee benefitsLn 9$1.2M$867K$279K$14K
Payroll taxesLn 10$438K$328K$100K$10K
Legal feesLn 11b$18K$13K$4K$526
Accounting feesLn 11c$22K$17K$4K$675
Advertising and promotionLn 12$16K$3K$13K$390
Office expensesLn 13$682K$525K$136K$20K
Information technologyLn 14$108K$80K$26K$2K
OccupancyLn 16$416K$400K$15K
InterestLn 20$163K$125K$33K$5K
Depreciation, depletion and amortizationLn 22$434K$334K$87K$13K
InsuranceLn 23$40K$18K$22K$666
Other expenses (24a–d)Ln 24$15K$15K
Total functional expensesLn 25$11.0M$8.8M$2.0M$263K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $13.9M$12.7M$1.2M$3.1M 990 PDF
FY2024 $13.0M$13.5M−$404K$1.9M 990 PDF
FY2023 $12.0M$12.4M−$397K$2.3M 990 PDF
FY2022 Viewing $11.4M$11.0M$402K$2.7M 990 PDF
FY2021 $11.5M$11.3M$225K$2.3M 990 PDF
FY2020 $10.1M$10.0M$102K$2.1M 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 FY2022 990 (5 parts)
Part I · Summary $11,436,125 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,392,138$540,462
I-9 Program service revenuePrior year $10,101,386$10,893,008
I-10 Investment incomePrior year $124$2,655
I-11 Other revenuePrior year −$983$0
I-12 Total revenuePrior year $11,492,665$11,436,125
I-13 Grants and similar amounts paidPrior year $1,465,041$1,405,670
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $7,983,603$7,715,375
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,819,005$1,913,165
I-18 Total expensesPrior year $11,267,649$11,034,210
I-19 Revenue less expensesPrior year $225,016$401,915
Part VIII · Statement of revenue $11,436,125 across 8 lines filed
Lines not itemized here account for $1,408 of total revenue; see the IRS return.
VIII-1c Fundraising events$42,192
VIII-1f All other contributions, gifts and grants$498,270
VIII-1g Noncash contributions (included above)$31,073
VIII-1h Total contributions, gifts and grants$540,462
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $10,893,008$10,893,008
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,247$1,247
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $10,893,008 · Unrelated business $0 · Excluded from tax $2,655$11,436,125
Part IX · Statement of functional expenses $11,034,210 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $1,405,670$1,405,670
IX-5 Pay of current officers, directors and key staffPrograms $968,042 · Management $251,439 · Fundraising $37,716$1,257,197
IX-7 Other salaries and wagesPrograms $3,585,099 · Management $931,195 · Fundraising $139,679$4,655,973
IX-8 Pension plan contributionsPrograms $145,380 · Management $55,286 · Fundraising $4,095$204,761
IX-9 Other employee benefitsPrograms $867,011 · Management $278,501 · Fundraising $14,149$1,159,661
IX-10 Payroll taxesPrograms $327,882 · Management $99,952 · Fundraising $9,949$437,783
IX-11b Legal feesPrograms $13,499 · Management $3,506 · Fundraising $526$17,531
IX-11c Accounting feesPrograms $17,325 · Management $4,500 · Fundraising $675$22,500
IX-12 Advertising and promotionPrograms $3,032 · Management $12,595 · Fundraising $390$16,017
IX-13 Office expensesPrograms $525,229 · Management $136,423 · Fundraising $20,463$682,115
IX-14 Information technologyPrograms $80,198 · Management $26,010 · Fundraising $2,168$108,376
IX-16 OccupancyPrograms $400,496 · Management $15,304$415,800
IX-20 InterestPrograms $125,216 · Management $32,524 · Fundraising $4,879$162,619
IX-22 Depreciation, depletion and amortizationPrograms $333,896 · Management $86,726 · Fundraising $13,009$433,631
IX-23 InsurancePrograms $17,713 · Management $21,525 · Fundraising $666$39,904
IX-24 Other expenses (24a–d)Fundraising $14,672$14,672
IX-25 Total functional expensesPrograms $8,815,688 · Management $1,955,486 · Fundraising $263,036$11,034,210
Part X · Balance sheet $12,532,373 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $2,575,146$3,070,632
X-2 Savings and temporary cash investmentsStart of year $1,264,089$1,378,052
X-4 Accounts receivableStart of year $117,323$167,624
X-9 Prepaid expenses and deferred chargesStart of year $29,443$51,655
X-10c Land, buildings and equipment, netStart of year $7,793,940$7,608,278
X-11 Publicly traded securitiesStart of year $227,206$256,132
X-16 Total assetsStart of year $12,007,147$12,532,373
X-17 Accounts payable and accrued expensesStart of year $963,035$753,844
X-19 Deferred revenueStart of year $5,064,532$5,366,257
X-26 Total liabilitiesStart of year $9,708,325$9,831,634
X-27 Net assets without donor restrictionsStart of year $2,298,822$2,700,739
X-32 Total net assets or fund balancesStart of year $2,298,822$2,700,739
X-33 Total liabilities and net assetsStart of year $12,007,147$12,532,373
Part XI · Reconciliation of net assets $2,700,739 net assets at year end
XI-1 Total revenue$11,436,125
XI-2 Total expenses$11,034,210
XI-3 Revenue less expenses$401,915
XI-4 Net assets at start of year$2,298,822
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,700,739

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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