Berkland Foundation INC

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The foundation operates a study center promoting cultural and spiritual growth of persons living in the San Francisco Bay Area.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-3207717) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
100¢ 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
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $143K a year · 26% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
99% of spending went to programs.
Pt IX · Ln 25 · col B
1.3 mo
of spending, in cash
1.3 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $191K
3 funders name it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$7.8M
85% of total assets
Liabilities are 85% of assets.
Pt X · Ln 26
Independent board members
3
of 3 voting members
3 of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.7M
+340% vs prior year
Spent
$2.4M
To programs
99%
Net assets
$1.3M
By yearFY2020–FY2024
Revenue
$1.7M
FY2024▲ +340%
Tap a bar for its year
Revenue by fiscal year
FY2020$223K
FY2021$233K
FY2022$248K
FY2023$380K
FY2024$1.7M
Expenses
$2.4M
FY2024▲ +637%
Tap a bar for its year
Expenses by fiscal year
FY2020$221K
FY2021$235K
FY2022$240K
FY2023$332K
FY2024$2.4M
Net assets
$1.3M
FY2024▼ -37%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.0M
FY2021$2.0M
FY2022$2.1M
FY2023$2.1M
FY2024$1.3M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1997.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $2.4M Management & general 0% · $8K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Chief Financial Officer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
See Berkland Foundation INC 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
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Promotes cultural and spiritual growth through a Bay Area study center.

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3 programs · $2.4M · in their own filed words · FY2024
01

Acquisition and renovation of new residence in 1890 Arch St, Berkeley, California. The new residence is approximately three times the size of the current operating residence and will supersede it in early 2026.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-3207717) · Dispute this line
$2.2Mprogram expense
02

Operation of study center residence. Includes room/board for residents. Activities include talks, conferences, and min-retreats for residents, which help them carry out similar program activities, both at the site of the residence and also outside of the residence. Expenses are largely predominated by occupancy expenses.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-3207717) · Dispute this line
$136Kprogram expense
03

Doctrinal-religious program. Attendance at program-related conferences and meetings attended offsite by various residents form a large component of this program. Travel associated with conducting offsite, program-related activities, such as retreats, also forms a significant component of of this program.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 94-3207717) · Dispute this line
$49Kprogram 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
Total grants receivedfrom 3 funders$191K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.4M
Fees for servicesLn 2g$176K
Other incomeLn 4–11$52K
Money outPt IX
$2.4M
Ln 25
Programscol B$2.4M
Managementcol C$8K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$261K
Total assetsLn 16$9.1M
LiabilitiesLn 26$7.8M
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$176K
Investment incomeLn 3$2K
Other incomeLn 4–11$52K
Gains on assetsLn 7$0
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$261K
Cash and savings togetherLn 1–2$261K
Accounts receivableLn 4$493
Land, buildings, equipmentLn 10c$8.8M
Total assetsLn 16$9.1M
LiabilitiesLn 26$7.8M
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$104K$261K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$2.0M$8.8M
Total assetsLn 16$2.1M$9.1M
LiabilitiesLn 26$24K$7.8M
Net assetsLn 32$2.1M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Legal feesLn 11b$72K$67K$5K
Other fees for servicesLn 11g$1.3M$1.3M
Office expensesLn 13$63K$63K$268
Information technologyLn 14$1K$1K
OccupancyLn 16$663K$663K
TravelLn 17$30K$30K
Conferences, conventions and meetingsLn 19$14K$14K
InterestLn 20$0
InsuranceLn 23$39K$36K$3K
Other expenses (24a–d)Ln 24$263K$263K$0$0
Total functional expensesLn 25$2.4M$2.4M$8K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 11, 2025 $1.7M$2.4M−$773K$1.3M 990 PDF
FY2023Filed with the IRS May 12, 2024 $380K$332K$48K$2.1M 990 PDF
FY2022Filed with the IRS May 12, 2023 $248K$240K$8K$2.1M 990 PDF
FY2021Filed with the IRS May 8, 2022 $233K$235K−$1K$2.0M 990 PDF
FY2020Filed with the IRS Nov 1, 2021 $223K$221K$1K$2.0M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $1,672,410 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $149,822$1,442,673
I-9 Program service revenuePrior year $175,768$175,742
I-10 Investment incomePrior year $0$1,764
I-11 Other revenuePrior year $54,336$52,231
I-12 Total revenuePrior year $379,926$1,672,410
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $331,950$2,445,047
I-18 Total expensesPrior year $331,950$2,445,047
I-19 Revenue less expensesPrior year $47,976−$772,637
Part VI · Governance 3 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,672,410 across 15 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$1,442,673
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,442,673
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $175,742 · Unrelated business $0 · Excluded from tax $0$175,742
VIII-3 Investment incomeRelated to mission $1,764 · Unrelated business $0 · Excluded from tax $0$1,764
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $52,231$52,231
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $177,506 · Unrelated business $0 · Excluded from tax $52,231$1,672,410
Part IX · Statement of functional expenses $2,445,047 across 10 lines filed
IX-11b Legal feesPrograms $67,134 · Management $4,700$71,834
IX-11g Other fees for servicesPrograms $1,300,043$1,300,043
IX-13 Office expensesPrograms $62,575 · Management $268$62,843
IX-14 Information technologyPrograms $1,248$1,248
IX-16 OccupancyPrograms $663,289$663,289
IX-17 TravelPrograms $29,859$29,859
IX-19 Conferences, conventions and meetingsPrograms $14,390$14,390
IX-20 Interest$0
IX-23 InsurancePrograms $35,607 · Management $2,934$38,541
IX-24 Other expenses (24a–d)Programs $263,000 · Management $0 · Fundraising $0$263,000
IX-25 Total functional expensesPrograms $2,437,145 · Management $7,902 · Fundraising $0$2,445,047
Part X · Balance sheet $9,082,417 assets, 30 lines filed
X-1 Cash, non-interest-bearingStart of year $104,041$261,120
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$493
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans 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 $2,020,804$8,820,804
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 $2,124,845$9,082,417
X-17 Accounts payable and accrued expensesStart of year $23,970$215,225
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-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$7,538,954
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $23,970$7,754,179
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $2,100,875$1,328,238
X-32 Total net assets or fund balancesStart of year $2,100,875$1,328,238
X-33 Total liabilities and net assetsStart of year $2,124,845$9,082,417
Part XI · Reconciliation of net assets $1,328,238 net assets at year end
XI-1 Total revenue$1,672,410
XI-2 Total expenses$2,445,047
XI-3 Revenue less expenses−$772,637
XI-4 Net assets at start of year$2,100,875
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,328,238

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

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