BERKELEY HILLS PARENT ASSOCIATION (EIN 941113996) - 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

1947

Legal Domicile

Principal Officer

KATHLEEN BERLAND

Phone

5108491216

Tax Period

2024-07-01 to 2025-06-30

BERKELEY HILLS PARENT ASSOCIATION, founded in 1947, is a small nonprofit in the Education sector that reported $120K in total revenue in fiscal year 2024. Revenue fell 65% from the prior year — a significant decline worth monitoring. Expenses of $268K exceeded revenue, resulting in a 123% operating deficit.

Mission

BERKELEY HILLS NURSERY SCHOOL IS A COMMUNITY OF TEACHERS, PARENTS AND CHILDREN WORKING AND LEARNING TOGETHER THROUGH PLAY.

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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 (2024)

Revenue Breakdown

Contributions & Grants $9,700

Program Service Revenue $102,568

Investment Income $7,695

Other Revenue $0

TOTAL REVENUE $119,963

Expense Breakdown

Grants Paid $0

Salaries & Benefits $168,214

Fundraising Expenses $5,287

Program Expenses $210,684

Other Expenses $99,582

TOTAL EXPENSES $267,796

Year-over-Year Comparison

	2024	2023	Change
Revenue	$119,963	$340,360	-0.6%
Expenses	$267,796	$373,749	-0.3%
Net Income	$-147,833	$-33,389	+3.4%

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

Volunteers

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

$75,762

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHLEEN BERLAND	EXEC. DIRECT	40.00	Officer	$75,762	$0	$75,762
CAROLYN GLASER	CO-CHAIR/TRE	5.00	Officer Director	$0	$0	$0
EMILY CROSSEN	CO-CHAIR	5.00	Officer Director	$0	$0	$0
BARBARA CROSSEN	SECRETARY	5.00	Officer Director	$0	$0	$0
LUCIA BLAKESLEE	MEMBER	5.00	Director	$0	$0	$0
MEGAN DEAN	MEMBER	5.00	Director	$0	$0	$0
NATALIE BRODY	MEMBER	5.00	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	$119,963	$267,796	$648,378	$-147,833
2024	$340,360	$373,749	$795,029	$-33,389
2023	$755,547	$415,823	$845,853	$339,724
2022	$396,948	$356,603	$510,035	$40,345
2021	$158,827	$173,055	$510,129	$-14,228
2020	$359,248	$466,404	$547,679	$-107,156
2019	$473,997	$441,485	$598,020	$32,512
2018	$430,986	$518,669	$525,288	$-87,683

BERKELEY HILLS PARENT ASSOCIATION