2024-12-20T18:42:03-08:00 2024-06-30 Crosby & Kaneda CPAs LLP 548 Market St PMB 97503 San Francisco CA 94104 990 2023-07-01 941571768 The Berkeley School BERK 5106658800 1310 University Ave Berkeley CA 94702 Elise Wilks CFO 2024-12-20 true true Felix Gorrindo P01658413 5108352727 2023 2024-10-15 13:58:12Z Mitch Bostian 7830002 false X www.theberkeleyschool.org X 1963 CA A preschool-8th grade independent school whose mission is to ignite curious minds, awaken generous hearts, and engage a changing world. 15 15 77 100 0 244672 255931 7050518 7309671 102732 261568 2917 2832 7400839 7830002 976825 963156 0 5195000 4832401 0 70698 1431089 1527288 7602914 7322845 -202075 507157 15351979 15070001 10845337 10056202 4506642 5013799 To ignite curious minds, awaken generous hearts and engage in a changing world. false false 6408241 963156 7309671 Educational services through the operation of The Berkeley School, elementary, kindergarten & day care for approximately 220 students. 6408241 true true false false false false false false false false true false false true true true true false true false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false true 35 0 true 77 true false false false false false false false 0 false false false true false false false X 15 15 false false false false false false false true true false false true true true true true true true true false CA X X Elise Wilks 5106658800 1310 University Ave Berkeley CA 94702 Mitchell Bostian Head of School 40.00 0.00 X 319726 0 12685 Elise Wilks CFO 40.00 0.00 X 165227 0 2707 Christine Chun Dir Teaching/Learn 40.00 0.00 130554 0 8989 Lamar Johnson Dir Enrlmnt/Outrch 40.00 0.00 119077 0 6067 Randy Yee Controller 40.00 0.00 108400 0 12073 Rebecca Blythe EC Campus Director 40.00 0.00 101492 0 9165 Bhumi Shah Secretary 4.00 0.00 X X 0 0 0 Allison Macbeth Treasurer 4.00 0.00 X X 0 0 0 Lisa Haney Chair 4.00 0.00 X X 0 0 0 Fabiano Valerio Vice Chair 4.00 0.00 X X 0 0 0 Tim Nunes Trustee 4.00 0.00 X 0 0 0 Alegria Barclay Trustee 4.00 0.00 X 0 0 0 Carol Starks Trustee 4.00 0.00 X 0 0 0 Nate Lundy Trustee 4.00 0.00 X 0 0 0 Tanya Susoev Trustee 4.00 0.00 X 0 0 0 Free Gary Trustee 4.00 0.00 X 0 0 0 Kate Ai Le Trustee 4.00 0.00 X 0 0 0 Jessica Boualavong Trustee 4.00 0.00 X 0 0 0 Adelina Elo Trustee 4.00 0.00 X 0 0 0 Brian Ambrosch Trustee 4.00 0.00 X 0 0 0 Andy Singer Trustee 4.00 0.00 X 0 0 0 944476 51686 6 false true false 0 255931 255931 Before and after school 900099 468361 468361 Break camps 900099 39659 39659 Other school fees 900099 90478 90478 Summer school programs 900099 268752 268752 Tuition 611600 6442421 6442421 7309671 261568 261568 0 0 0 0 0 0 0 Other 900099 2832 2832 2832 7830002 7309671 264400 0 963156 963156 0 0 483793 290276 183841 9676 0 3633468 3389297 229028 15143 25732 24617 1037 78 385836 348189 35481 2166 303572 271635 30123 1814 0 36784 36784 38477 38477 0 0 0 80202 80202 76235 76235 176068 90958 76098 9012 114256 85692 22851 5713 0 158374 142537 11086 4751 58533 58533 0 0 156630 140967 10964 4699 0 326634 293971 22864 9799 64138 32826 30218 1094 School & summer supplies 171162 171162 Staff development & meetings 41056 24223 16833 Other expense 28739 21986 6753 0 7322845 6408241 843906 70698 20870 96809 656527 228104 0 477281 356288 0 0 0 0 77816 57106 12670658 6262566 6645735 6408092 5041285 6152852 0 0 0 2432465 1770750 15351979 15070001 710151 705825 3535066 3253323 4512858 4326304 2087262 1770750 10845337 10056202 X 4444748 4954089 61894 59710 4506642 5013799 15351979 15070001 507157 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1755608 1755608 8010717 4112966 3897751 2153271 1506540 646731 693413 643060 50353 57649 57649 6408092 Tuition contracts receivable 1770750 1770750 Deferred revenue - tuition contracts 1770750 1770750 X 6866846 6866846 963156 963156 7830002 6359689 6359689 963156 963156 7322845 Part X : FIN48 Footnote The Internal Revenue Service and the California Franchise Tax Board have determined that the Organization is exempt from federal and state income taxes under IRC 501(c)(3) and California RTC 23701(d). The Organization has evaluated its current tax positions as of June 30, 2024 and is not aware of any significant uncertain tax positions for which a reserve would be necessary. The Organizations tax returns are generally subject to examination by federal and state taxing authorities for three and four years, respectively, after they are filed. Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Tuition Assistance $963156 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Tuition assistance $963156 true true true true true true true false false false false false false false false false false true Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized Published on the Organization's website. Schedule E, Line 4 - Explanation of Records and Materials Not Maintained Schedule E, Line 5 - Explanation of Organization Discrimination by Race true 0 0 Tuition Assistance 63 963156 FMV Tuition assistance Grantmaker's Description of How Grants are Used Family apply through online third party, School and Student Services (SSS), to determine a tuition level that is right for their family. X X X X X X false false false false false false false false false Elise Wilks CFO 165227 2400 307 167934 Mitchell Bostian Head of School 319726 3000 9685 332411 A CEDA 352273601 2022-06-01 4776000 Refund existing debt false false false A 4776000 80020 4695980 true false true true A false false false false false false false A false false Form 990, Part VI, Section B, Line 11b The form 990 is reviewed by CFO and the audit committee before being forwarded to all members of the Board for final review before approval. Form 990, Part VI, Section B, Line 12c The conflict of interest policy is reviewed every year and will be specifically addressed if a situation arises. A conflict of interest form is signed annually. Form 990, Part VI, Section B, Line 15a The compensation committee of the Board of Directors reviews salary data on an annual basis from independent sources for comparable sized organizations and documents their decision making process. Form 990, Part VI, Section B, Line 15b The compensation committee of the Board of Directors reviews salary data on an annual basis from independent sources for comparable sized organizations and documents their decision making process. Form 990, Part VI, Section C, Line 19 The school makes available their governing documents, conflict of interest policy, and financial statements to the public upon request.