Berkana Institute

Analysis

Berkana Institute is a registered charity in United States, based in Provo Canyon, UT. It received its IRS tax-exemption ruling in August 1992, 34 years ago. Its declared purposes cover arts, culture and humanities, which this site groups under arts, culture, heritage and science. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Berkana Institute reported income of $276k and spending of $320k, spending 116% of what it took in. Across the 5 years on record, from December 2019 to December 2023, income fell from $322k to $276k (-14%), an average of -3.8% a year. Over the whole period it spent 106% of the income it received.

Among 45,478 United States charities whose main cause is arts, culture, heritage and science and that reported income, Berkana Institute sits at the 67th percentile: it is larger than about 66% of them. Against every charity in United States with reported income it ranks in the 60th percentile, and in the 59th percentile within UT. Charities of a similar size with the same main cause include Corsicanas Palace Theatre ($276k), Latin Ballet of Virginia Inc ($276k) and North American Associates of the STS Forum ($276k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 8.2% and program service revenue 92% of the total. Other salaries and wages came to $61k. At year end it held assets of $38k against liabilities of $11k, net assets of $27k.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.