Skip to the page content
Your donations
Passes our checks

Black Pine Circle Inc

EIN 94-1700228 · Berkeley, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair50 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

BLACK PINE CIRCLE'S MISSION IS TO CREATE A LEARNING COMMUNITY THAT ENCOURAGES HUMANITY, EMPATHY, MORAL DEPTH, CULTURAL UNDERSTANDING, AND FREEDOM IN INTELLECTUAL PURSUITS. EDUCATIONALLY, IT IS OUR GOAL TO CREATE INTELLECTUALLY VIBRANT PEOPLE, INDEPENDENT THINKERS, WHO WILL NEVER LOSE THEIR PASSION FOR LEARNING, THEIR DELIGHT IN RESEARCH AND THEIR INVOLVEMENT IN CULTURAL PURSUITS.

Income
$13.9 million
Spending
$12.7 million
Spent on programs
86%
Reserves
-5.2 months of spending
Largest source of income
fees for its services, 93%
Employees
89
Volunteers
313
Highest pay
$289,176, former head of school

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 50 out of 100. Higher than 32% of charities in its peer group (education, $10m to $100m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    5 of 20

    It owes 74% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 9% of income.

  • Income trend

    15 of 15

    Income rose 6% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs and raising each dollar of donations cost 30 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 50% of charities in its peer group (education, $10m to $100m).

  • Independent board

    25 of 25

    20 of 20 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $10.9 million spent. SERVING THE EDUCATIONAL AND EMOTIONAL NEEDS OF 313 STUDENTS, GRADES KINDERGARTEN THROUGH EIGHTH GRADE, WITH A COMPREHENSIVE AND AWARD WINNING CURRICULUM AND PHILOSOPHY. THE SCHOOL YEAR LASTS OVER 178 DAYS AND STUDENTS MATRICULATE TO THE MOST SOUGHT AFTER HIGH SCHOOLS. THE SCHOOL IS OPEN EACH DAY FROM 7:30 AM UNTIL AT LEAST 6 PM. THEREFORE,10.5 HOURS PER DAY (CONSERVATIVELY) OVER, 178 DAYS, SUGGEST THAT THE SCHOOL PROVIDE 1869 HOURS OF CONTINUOUS SERVICE EACH YEAR. IF ONE MULTIPLIES THIS THROUGH THE STUDENT BODY NUMBER (1869 X 321), BLACK PINE CIRCLE SCHOOL IS PROVIDING 599,949 HOURS OF EDUCATION EACH YEAR TO OUR STUDENTS AND FAMILIES. AS IN PREVIOUS YEARS, BY MAINTAINING A HEALTHY FINANCIAL AID PROGRAM, BLACK PINE CIRCLE SCHOOL RETAINED A VERY HIGH PERCENTAGE OF STUDENTS FROM THE PRIOR YEAR. THE SCHOOL HAS ALSO MANAGED TO RETAIN AND RECRUIT AN EXPERT FACULTY DESPITE THE CHALLENGES SUCH AS ENROLLMENT.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since October 1971.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.