BERKSHIRE RUNNING FOUNDATION INC (EIN 921258292) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2023

Legal Domicile

Principal Officer

KENT LEMME

Phone

4133444472

Tax Period

2025-01-01 to 2025-12-31

BERKSHIRE RUNNING FOUNDATION INC, founded in 2023, is a micro nonprofit in the Human Services sector that reported $98K in total revenue in fiscal year 2025. Revenue surged 67% from the prior year, signaling strong growth momentum. Expenses of $108K exceeded revenue, resulting in a 11% operating deficit.

Mission

ORGANIZATION PROMOTES AND EDUCATES HEALTH AND WELLNESS THROUGHOUT THE BERKSHIRE COUNTY, MA NEIGHBORHOODS WHERE THERE IS LITTLE TO NO ACCESS TO FITNESS AND WELLNESS ACTIVITIES AND EVENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $44,540

Program Service Revenue $26,125

Investment Income $0

Other Revenue $27,452

TOTAL REVENUE $98,117

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $103,413

Other Expenses $108,458

TOTAL EXPENSES $108,458

Year-over-Year Comparison

	2025	2024	Change
Revenue	$98,117	$58,928	+0.7%
Expenses	$108,458	$49,154	+1.2%
Net Income	$-10,341	$9,774	-2.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

400

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTINE ARACE	TREASURER	2.00	Officer Director	$0	$0	$0
MELISSA CANATA	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
KENT LEMME	PRESIDENT	2.00	Officer Director	$0	$0	$0
ASHLEY SCHERBEN	SECRETARY	2.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$98,117	$108,458	$7,319	$-10,341

BERKSHIRE RUNNING FOUNDATION INC