Berger Action Fund Inc
Berger Action Fund Inc. experiences extreme revenue volatility, including a $12.9 million deficit in 2023, alongside increasing liabilities.
EIN: 208948868 · Washington, DC · NTEE: C30 · Updated: 2026-03-28
Is Berger Action Fund Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Berger Action Fund Inc directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Berger Action Fund Inc
Berger Action Fund Inc (EIN: 208948868) is a nonprofit organization based in Washington, DC, classified under NTEE code C30. The organization reported total revenue of $273.9M and total assets of $387.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Berger Action Fund Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Berger Action Fund Inc is a major nonprofit that has been operating for 19 years, with 12 years of IRS 990 filings on record (2012–2023).
Financial Trends
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -104.2% | -12.1% | -25.1% |
| 2022 | +78.8% | +30.2% | +149.3% |
| 2021 | +6733.7% | -3.0% | +117.5% |
| 2020 | -91.0% | -26.3% | -46.0% |
| 2019 | -87.6% | +33.6% | -29.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Berger Action Fund Inc with a Mission Score of 55 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, Berger Action Fund Inc allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- Debt-to-asset ratio: 0.1%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, which is unusual for an organization of its size with annual expenses often exceeding tens of millions of dollars. This suggests that executive compensation may be reported under other expense categories or that the organization relies entirely on unpaid leadership, which would require further clarification for full transparency.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Berger Action Fund Inc's IRS 990 filings:
- Negative revenue of $12,915,831 in the most recent filing (2023).
- Significant increase in liabilities from $30,866 in 2022 to $158,784 in 2023.
- Highly volatile revenue, making financial planning and stability uncertain.
- Consistent reporting of 0% officer compensation despite large operational expenses, raising transparency questions.
- Substantial expenses ($64,099,612) in 2023 despite negative revenue, indicating a significant operational deficit.
Strengths
The following positive indicators were identified for Berger Action Fund Inc:
- Significant asset base of $387,752,942 (latest available) provides substantial resources.
- Demonstrated ability to raise substantial funds in certain years, such as $309,671,160 in 2022.
- History of operations over a decade (12 filings), indicating longevity.
Frequently Asked Questions about Berger Action Fund Inc
Is Berger Action Fund Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Berger Action Fund Inc (EIN: 208948868) some concerns. Mission Score: 55/100. 5 red flags identified, 3 strengths noted.
How does Berger Action Fund Inc spend its money?
Berger Action Fund Inc directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Berger Action Fund Inc tax-deductible?
Berger Action Fund Inc is registered as a tax-exempt nonprofit (EIN: 208948868). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Why did Berger Action Fund Inc. report negative revenue of $12,915,831 in 2023?
The negative revenue in 2023 is a significant financial event that requires detailed explanation, potentially indicating substantial returns, write-offs, or a reclassification of funds.
What caused the substantial increase in liabilities from $30,866 in 2022 to $158,784 in 2023?
The dramatic increase in liabilities suggests new debt, significant deferred revenue, or other financial obligations that could impact the organization's future financial health.
How does Berger Action Fund Inc. manage its highly volatile revenue streams, which have ranged from $0 to over $300 million?
The extreme fluctuations in revenue indicate an unpredictable funding model, which could pose challenges for long-term planning and program stability.
Where is executive compensation reported if 'Officer Comp' is consistently 0%?
It is unusual for an organization of this scale to report no officer compensation. This could mean compensation is included in other expense lines, or the leadership is entirely volunteer-based, which warrants further investigation for transparency.
Filing History
IRS 990 filing history for Berger Action Fund Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Berger Action Fund Inc's revenue has declined by 1274.2%, moving from $1.1M to $-12,915,831. Total assets increased by 24759.7% over the same period, from $1.1M to $263.4M. Total functional expenses rose by 153321.8%, from $42K to $64.1M. The organization holds $159K in liabilities against $263.4M in assets (debt-to-asset ratio: 0.1%), resulting in net assets of $263.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $-12,915,831 | $64.1M | $263.4M | $159K | — | View 990 |
| 2022 | $309.7M | $72.9M | $351.7M | $31K | — | View 990 |
| 2021 | $173.2M | $56.0M | $141.1M | $19K | — | View 990 |
| 2020 | $2.5M | $57.8M | $64.9M | $33K | — | View 990 |
| 2019 | $28.0M | $78.4M | $120.1M | $26K | — | View 990 |
| 2018 | $226.1M | $58.6M | $170.4M | $0 | — | View 990 |
| 2017 | $13.5M | $16.7M | $2.9M | $0 | — | View 990 |
| 2016 | $10.0M | $3.9M | $6.1M | $0 | — | View 990 |
| 2015 | $200K | $771K | $44K | $0 | — | View 990 |
| 2014 | $0 | $274K | $616K | $0 | — | View 990 |
| 2013 | $0 | $170K | $889K | $0 | — | View 990 |
| 2012 | $1.1M | $42K | $1.1M | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $-12,915,831, expenses of $64.1M, and assets of $263.4M (revenue -104.2% year-over-year).
- 2022: Revenue of $309.7M, expenses of $72.9M, and assets of $351.7M (revenue +78.8% year-over-year).
- 2021: Revenue of $173.2M, expenses of $56.0M, and assets of $141.1M (revenue +6733.7% year-over-year).
- 2020: Revenue of $2.5M, expenses of $57.8M, and assets of $64.9M (revenue -91.0% year-over-year).
- 2019: Revenue of $28.0M, expenses of $78.4M, and assets of $120.1M (revenue -87.6% year-over-year).
- 2018: Revenue of $226.1M, expenses of $58.6M, and assets of $170.4M (revenue +1574.6% year-over-year).
- 2017: Revenue of $13.5M, expenses of $16.7M, and assets of $2.9M (revenue +35.0% year-over-year).
- 2016: Revenue of $10.0M, expenses of $3.9M, and assets of $6.1M (revenue +4900.0% year-over-year).
- 2015: Revenue of $200K, expenses of $771K, and assets of $44K.
- 2014: Revenue of $0, expenses of $274K, and assets of $616K.
- 2013: Revenue of $0, expenses of $170K, and assets of $889K (revenue -100.0% year-over-year).
- 2012: Revenue of $1.1M, expenses of $42K, and assets of $1.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Berger Action Fund Inc:
Data Sources and Methodology
This transparency report for Berger Action Fund Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.