Berkshire Association For Behavior Analysis And Therapy Inc
Berkshire Association For Behavior Analysis And Therapy Inc maintains strong assets despite recent operational deficits and reports no officer compensation.
EIN: 204616218 · Wakefield, MA · NTEE: F033 · Updated: 2026-03-28
Is Berkshire Association For Behavior Analysis And Therapy Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Berkshire Association For Behavior Analysis And Therapy Inc directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Berkshire Association For Behavior Analysis And Therapy Inc
Berkshire Association For Behavior Analysis And Therapy Inc (EIN: 204616218) is a nonprofit organization based in Wakefield, MA, classified under NTEE code F033. The organization reported total revenue of $643K and total assets of $1.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Berkshire Association For Behavior Analysis And Therapy Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Berkshire Association For Behavior Analysis And Therapy Inc with a Mission Score of 85 out of 100 (Excellent). 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: 80%
- fundraising: 5%
According to IRS 990 filings, Berkshire Association For Behavior Analysis And Therapy Inc allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no officers receive salaries from the organization. This is highly commendable and suggests a strong dedication to minimizing overhead and maximizing resources for programmatic activities.
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 Berkshire Association For Behavior Analysis And Therapy Inc's IRS 990 filings:
- Expenses exceeded revenue in the most recent filing period (202312), indicating an operational deficit.
Strengths
The following positive indicators were identified for Berkshire Association For Behavior Analysis And Therapy Inc:
- Consistent reporting of 0% officer compensation across all filings, demonstrating high transparency and dedication to mission.
- Significant growth in assets over the past decade, from $261,459 in 2014 to over $1.1 million currently.
- Healthy asset-to-liability ratio, indicating strong financial reserves.
- Consistent IRS 990 filing history over 13 periods, reflecting good governance and transparency.
Frequently Asked Questions about Berkshire Association For Behavior Analysis And Therapy Inc
Is Berkshire Association For Behavior Analysis And Therapy Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Berkshire Association For Behavior Analysis And Therapy Inc (EIN: 204616218) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does Berkshire Association For Behavior Analysis And Therapy Inc spend its money?
Berkshire Association For Behavior Analysis And Therapy Inc directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Berkshire Association For Behavior Analysis And Therapy Inc tax-deductible?
Berkshire Association For Behavior Analysis And Therapy Inc is registered as a tax-exempt nonprofit (EIN: 204616218). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is Berkshire Association For Behavior Analysis And Therapy Inc financially stable?
Yes, despite some recent operational deficits (e.g., 2023 expenses of $651,842 exceeded revenue of $608,479), the organization maintains strong assets, reaching $1,120,331 in the latest period, providing a solid financial buffer.
Does this organization pay its executives?
No, the IRS 990 filings consistently report 0% officer compensation, indicating that no executives receive salaries from the organization.
How has the organization's asset base changed over time?
The organization's assets have grown significantly, from $261,459 in 2014 to $1,120,331 in the latest period, demonstrating strong financial growth and management.
Are there any concerns about liabilities?
Liabilities have increased in recent years, reaching $102,168 in 2023, but they remain a small fraction of the total assets ($1,074,104 in 2023), indicating a healthy balance sheet.
Filing History
IRS 990 filing history for Berkshire Association For Behavior Analysis And Therapy Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Berkshire Association For Behavior Analysis And Therapy Inc's revenue has grown by 49775.3%, moving from $1K to $608K. Total assets increased by 1181.4% over the same period, from $84K to $1.1M. Total functional expenses rose by 579.9%, from $96K to $652K. In its most recent filing year (2023), Berkshire Association For Behavior Analysis And Therapy Inc reported a deficit of $43K, with expenses exceeding revenue. The organization holds $102K in liabilities against $1.1M in assets (debt-to-asset ratio: 9.5%), resulting in net assets of $972K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $608K | $652K | $1.1M | $102K | — | — |
| 2022 | $612K | $612K | $1.1M | $90K | — | View 990 |
| 2021 | $343K | $313K | $1.1M | $24K | — | View 990 |
| 2020 | $283K | $117K | $1.0M | $16K | — | View 990 |
| 2019 | $770K | $401K | $851K | $18K | — | View 990 |
| 2018 | $353K | $276K | $464K | $0 | — | View 990 |
| 2017 | $274K | $216K | $388K | $0 | — | View 990 |
| 2016 | $251K | $205K | $329K | $0 | — | View 990 |
| 2015 | $253K | $231K | $285K | $2K | — | View 990 |
| 2014 | $245K | $182K | $261K | $0 | — | View 990 |
| 2013 | $212K | $188K | $199K | $0 | — | View 990 |
| 2012 | $320K | $229K | $175K | $0 | — | View 990 |
| 2011 | $1K | $96K | $84K | $0 | — | — |
Year-by-Year Financial Summary
- 2023: Revenue of $608K, expenses of $652K, and assets of $1.1M (revenue -0.6% year-over-year).
- 2022: Revenue of $612K, expenses of $612K, and assets of $1.1M (revenue +78.5% year-over-year).
- 2021: Revenue of $343K, expenses of $313K, and assets of $1.1M (revenue +21.2% year-over-year).
- 2020: Revenue of $283K, expenses of $117K, and assets of $1.0M (revenue -63.3% year-over-year).
- 2019: Revenue of $770K, expenses of $401K, and assets of $851K (revenue +118.3% year-over-year).
- 2018: Revenue of $353K, expenses of $276K, and assets of $464K (revenue +28.5% year-over-year).
- 2017: Revenue of $274K, expenses of $216K, and assets of $388K (revenue +9.5% year-over-year).
- 2016: Revenue of $251K, expenses of $205K, and assets of $329K (revenue -0.9% year-over-year).
- 2015: Revenue of $253K, expenses of $231K, and assets of $285K (revenue +3.3% year-over-year).
- 2014: Revenue of $245K, expenses of $182K, and assets of $261K (revenue +15.4% year-over-year).
- 2013: Revenue of $212K, expenses of $188K, and assets of $199K (revenue -33.8% year-over-year).
- 2012: Revenue of $320K, expenses of $229K, and assets of $175K (revenue +26146.5% year-over-year).
- 2011: Revenue of $1K, expenses of $96K, and assets of $84K.
Data Sources and Methodology
This transparency report for Berkshire Association For Behavior Analysis And Therapy 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.