Berkeley High School Development Group FY2024 filing

Tax-deductible

Berkeley, CA501(c)(3)EducationEIN 94-3173406Revenue $529K in FY2024

On file with the IRSbshdg.orgPo Box 519, 94701-0519 · Berkeley, CATax-exempt since Aug 1993Publicly supported charity — 170(b)(1)(A)(vi)

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To raise and distribute funds to enhance the educational experience of all students.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
3 of 5
filings with a surplus
Average surplus $10K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Looks good: 5.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
8
named funders · $112K
Looks good: 8 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$3K
0.5% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
21
of 21 voting members
Looks good: 21 of 21 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$529K
-3% vs prior year
Spent
$608K
To programs
93%
Net assets
$539K
By yearFY2021–FY2025
Revenue
$529K
FY2024▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2021$387K
FY2022$478K
FY2023$544K
FY2024$529K
FY2025$722K
Expenses
$608K
FY2024▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2021$313K
FY2022$375K
FY2023$675K
FY2024$608K
FY2025$638K
Net assets
$539K
FY2024▼ -13%
Tap a bar for its year
Net assets by fiscal year
FY2021$648K
FY2022$751K
FY2023$620K
FY2024$539K
FY2025$623K

From the FY2024 Form 990 (year ending June 2024) · see the original

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You’re viewing the FY2024 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 Aug 1993.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $568K Management & general 5% · $30K Fundraising 2% · $10K

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.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Co-President
$0Pt VII · Sec A
Co-President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Co-Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See Berkeley High School Development Group 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

Funds educational experiences for all students.

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Provided by the organization

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3 programs · $568K · in their own filed words · FY2023
01

The BHSDG provides funds for student academic support. This includes paying classroom teachers for afterschool tutoring and providing discretionary funds used for attendance incentives.

$368Kprogram expense
02

The BHSDG provides financial support to purchase classroom and program supplies. This includes teacher classroom supply grants and curricular materials.

$146Kprogram expense
03

The BHSDG provides financial assistance to students and programs to increase access to college and explore post-high school options. Specifically grants are provided to cover college application fees and to support the transition to college.

$53Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
See all 8 funders →
Grants paid · 22 grants · $1.2M · 2020–2024
Berkeley Unified School DistrFY2024$93,349
Unitemized GrantFY2024$53,234
Berkeley Public Schools FundCA · FY2024$25,195
Unitemized GrantFY2024$15,296
Berkeley Unified School DistrFY2023$102,834
Unitemized GrantFY2023$68,814
Unitemized GrantFY2023$14,253
Berkeley Public Schools FundCA · FY2023$13,812
Berkeley Unified School DistrFY2022$115,163
Unitemized GrantFY2022$76,588
Berkeley Public Schools FundCA · FY2022$25,000
Unitemized GrantFY2022$12,785
Unitemized GrantFY2021$253,662
Unitemized GrantFY2021$52,950
Individual RecipientFY2021$44,291
Individual RecipientFY2020$71,169
Unitemized GrantFY2020$55,401
Unitemized GrantFY2020$40,500
See all 22 grants →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$529K
Ln 12
Gifts and grantsLn 1h$518K
Investment incomeLn 3$13K
Money outPt IX
$608K
Ln 25
Programscol B$568K
Managementcol C$30K
Fundraisingcol D$10K
Owns and owesPt X
$539K
net assets · Ln 32
Cash and savingsLn 1–2$284K
Total assetsLn 16$542K
LiabilitiesLn 26$3K
PeoplePt VI, VII
21
listed · VII A
PaidVII A0
Voting boardVI 1a21
IndependentVI 1b21
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$518K
Noncash giftsLn 1g$500
Fundraising eventsLn 1c$24K
Investment incomeLn 3$13K
Gains on assetsLn 7$0
Total revenueLn 12$529K
Assets in detailPt X, end of year
CashLn 1$284K
SavingsLn 2$0
Cash and savings togetherLn 1–2$284K
InvestmentsLn 11–13$258K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$542K
LiabilitiesLn 26$3K
Net assetsLn 32$539K
OperationsPt I, VI
EmployeesI 50
VolunteersI 621
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 FY24End FY24
Cash and savingsLn 1–2$375K$284K
InvestmentsLn 11–13$245K$258K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$620K$542K
LiabilitiesLn 26$9$3K
Net assetsLn 32$620K$539K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$117K$117K
Grants to domestic individualsLn 2$83K$83K
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$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$13K$13K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$0
Office expensesLn 13$16K$10K$6K
Information technologyLn 14$12K$8K$4K
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$140K$140K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$50K$50K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$170K$170K$336
All other expensesLn 24e$0
Total functional expensesLn 25$608K$568K$30K$10K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $722K$638K$84K$623K 990 PDF
FY2024 Viewing $529K$608K−$78K$539K 990 PDF
FY2023 $544K$675K−$131K$620K 990 PDF
FY2022 $478K$375K$103K$751K 990 PDF
FY2021 $387K$313K$74K$648K 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 FY2024 990 (6 parts)
Part I · Summary $529,183 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $539,727$517,803
I-9 Program service revenue$0
I-10 Investment incomePrior year $8,372$12,684
I-11 Other revenuePrior year −$3,947−$1,304
I-12 Total revenuePrior year $544,152$529,183
I-13 Grants and similar amounts paidPrior year $257,846$199,713
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $417,121$407,838
I-18 Total expensesPrior year $674,967$607,551
I-19 Revenue less expensesPrior year −$130,815−$78,368
Part VI · Governance 21 of 21 board members independent, 1 to look at
VI-1a Voting members of the governing body21
VI-1b Independent voting members21
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-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $529,183 across 10 lines filed
VIII-1c Fundraising events$24,475
VIII-1f All other contributions, gifts and grants$493,328
VIII-1g Noncash contributions (included above)$500
VIII-1h Total contributions, gifts and grants$517,803
VIII-3 Investment incomeExcluded from tax $12,684$12,684
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−$1,304
VIII-12 Total revenueExcluded from tax $12,684$529,183
Part IX · Statement of functional expenses $607,551 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $116,646$116,646
IX-2 Grants to domestic individualsPrograms $83,067$83,067
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 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 $13,205$13,205
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesFundraising $4,000$4,000
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $9,694 · Fundraising $6,016$15,710
IX-14 Information technologyPrograms $7,617 · Management $4,383$12,000
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $140,194$140,194
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $50,222$50,222
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsuranceManagement $2,210$2,210
IX-24 Other expenses (24a–d)Programs $169,961 · Management $336$170,297
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $567,707 · Management $29,828 · Fundraising $10,016$607,551
Part X · Balance sheet $541,857 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $374,741$283,905
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securitiesStart of year $245,268$257,952
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $620,009$541,857
X-17 Accounts payable and accrued expensesStart of year $9$2,546
X-26 Total liabilitiesStart of year $9$2,546
X-27 Net assets without donor restrictionsStart of year $428,769$348,080
X-28 Net assets with donor restrictionsStart of year $191,231$191,231
X-32 Total net assets or fund balancesStart of year $620,000$539,311
X-33 Total liabilities and net assetsStart of year $620,009$541,857
Part XI · Reconciliation of net assets $539,311 net assets at year end
XI-1 Total revenue$529,183
XI-2 Total expenses$607,551
XI-3 Revenue less expenses−$78,368
XI-4 Net assets at start of year$620,000
XI-8 Prior period adjustments−$2,321
XI-10 Net assets at end of year$539,311

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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