Form 990 for tax year 2023
Filed by BARD COLLEGE BERLIN A LIBERAL ARTS UNIVERSITY GGMBH.
Totals
- Total revenue
- $15,968,327
- Total expenses
- $17,364,175
- Contributions and grants received
- $5,066,526
- Grants paid
- $5,553,383
- Program service revenue
- $10,581,514
- Investment income
- $255,305
- Other revenue
- $64,982
- Total assets, end of year
- $42,070,954
- Total liabilities, end of year
- $45,671,079
- Net assets or fund balances, end of year
- -$3,600,125
- Program services expenses (Part IX)
- $15,323,865
- Management and general expenses
- $2,040,310
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $15,323,865
Program services were 88.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1f · All other contributions, gifts and grants
$5,066,526
-
2a · Program service revenue: TUITION
total $10,581,514 · related or exempt $10,581,514
-
3 · Investment income
total $255,305 · excluded $255,305
-
11a · Other revenue: OTHER INCOME
total $64,982 · related or exempt $64,982
-
11e · Other revenue, total
$64,982
Functional expenses
Part IX, the statement of functional expenses.
-
3 · Grants to foreign organizations and individuals
total $5,553,383 · program services $5,553,383
-
5 · Compensation of officers, directors and key employees
total $419,116 · program services $336,410 · management and general $82,706
-
7 · Other salaries and wages
total $4,695,732 · program services $3,745,063 · management and general $950,669
-
8 · Pension plan contributions
total $855,695 · program services $722,281 · management and general $133,414
-
11b · Fees: legal
total $72,607 · program services $9,056 · management and general $63,551
-
11c · Fees: accounting
total $14,402 · program services $1,796 · management and general $12,606
-
11g · Fees: other
total $48,668 · program services $6,070 · management and general $42,598
-
13 · Office expenses
total $1,353,000 · program services $773,390 · management and general $579,610
-
16 · Occupancy
total $3,316,548 · program services $3,234,262 · management and general $82,286
-
17 · Travel
total $106,782 · program services $96,606 · management and general $10,176
-
20 · Interest
total $67,409 · management and general $67,409
-
22 · Depreciation, depletion and amortization
total $234,893 · program services $234,893
-
23 · Insurance
total $45,137 · program services $29,852 · management and general $15,285
-
24a · Other expenses: STUDENT MEALS
total $580,803 · program services $580,803
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $95,130 · end of year $33,065
-
2 · Savings and temporary cash investments
beginning of year $75,707 · end of year $74,954
-
4 · Accounts receivable
beginning of year $70,130 · end of year $100,137
-
9 · Prepaid expenses and deferred charges
beginning of year $92,641 · end of year $87,087
-
10a · Land, buildings and equipment: cost or other basis
$7,207,347
-
10b · Land, buildings and equipment: accumulated depreciation
$2,083,666
-
10c · Land, buildings and equipment, net
beginning of year $5,385,537 · end of year $5,123,681
-
15 · Other assets
beginning of year $259,769 · end of year $36,652,030
-
17 · Accounts payable and accrued expenses
beginning of year $3,838,677 · end of year $4,648,366
-
19 · Deferred revenue
beginning of year $877,200 · end of year $945,103
-
24 · Unsecured notes and loans payable
beginning of year $2,327,948 · end of year $2,126,526
-
25 · Other liabilities
beginning of year $0 · end of year $37,951,084
-
27 · Net assets without donor restrictions
beginning of year -$1,103,048 · end of year -$5,801,394
-
28 · Net assets with donor restrictions
beginning of year $38,137 · end of year $2,201,269
Mission and programs · 2023
Mission
BARD COLLEGE BERLIN (BCB) WAS FORMED TO BE A MODEL FOR CHANGE IN EUROPEAN EDUCATION BY PROVIDING A LIBERAL ARTS ALTERNATIVE. IT IS ALSO INSPIRED BY THE IDEAL OF PROVIDING AN IN-DEPTH INTERNATIONAL EDUCATION EXPERIENCE FOR STUDENTS FROM ALL OVER THE WORLD.
Activities or mission (Part I)
BARD COLLEGE BERLIN (BCB) WAS FORMED TO BE A MODEL FOR CHANGE IN EUROPEAN EDUCATION BY PROVIDING A LIBERAL ARTS ALTERNATIVE. IT IS ALSO INSPIRED BY THE IDEAL OF PROVIDING AN IN-DEPTH INTERNATIONAL EDUCATION EXPERIENCE FOR STUDENTS FROM ALL OVER THE WORLD AS A WAY OF ENCOURAGING INTERNATIONAL UNDERSTANDING. THE TEACHING MODEL IS THE ANGLO-AMERICAN LIBERAL ARTS.
-
BCB'S TEACHING MODEL IS THE ANGLO-AMERICAN LIBERAL ARTS EXPERIENCE, WITH CLOSE INTERACTION BETWEEN STUDENTS AND FACULTY. IT PROVIDES AN INTERDISCIPLINARY CURRICULUM BASED UPON THE EUROPEAN TRADITION AND ENCOURAGES PERSONAL THOUGHT AND EXPRESSION THROUGH AN EMPHASIS ON WRITING. THE DEAN OVERSEES BCB'S ACADEMIC FUNCTIONS IN COLLABORATION WITH AN INTERNATIONAL FACULTY. THE MANAGING DIRECTORS ARE RESPONSIBLE FOR OPERATIONS, PERSONNEL, AND FINANCES. CLOSE COLLABORATION EXISTS BETWEEN THE GERMAN CAMPUS AND BARD COLLEGE (NY), ESPECIALLY ACROSS ACADEMIC, FINANCIAL OVERSIGHT, AND BOARD RESPONSIBILITY. STUDENTS MAY EARN A FULLY ACCREDITED EUROPEAN DEGREE AND A DUAL DEGREE THROUGH BARD'S US ACCREDITED DEGREE.
Expenses $15,323,865 · Grants $5,553,383 · Revenue $10,646,496
As filed on the 2023 return.
Listed in Part VII
-
Alex SorosALEX SOROS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Andrew M L DietscheANDREW M L DIETSCHE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Andrew S GundlachANDREW S GUNDLACH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Annabelle SelldorfANNABELLE SELLDORF
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Asher B EdelmanASHER B EDELMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Barbara S GrossmanBARBARA S GROSSMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Brandon WeberBRANDON WEBER
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Charles S Johnson IIICHARLES S JOHNSON III
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
David E Schwab IIDAVID E SCHWAB II
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Elizabeth ElyELIZABETH ELY
SECRETARY
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Emily H FisherEMILY H FISHER
VICE CHAIR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Fiona AngeliniFIONA ANGELINI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Fredric S MaxikFREDRIC S MAXIK
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Geoffrey SmithGEOFFREY SMITH
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
George A KellnerGEORGE A KELLNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Hilary PenningtonHILARY PENNINGTON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
James A Von KlempererJAMES A VON KLEMPERER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
James C ChambersJAMES C CHAMBERS
CHAIR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
James H OttawayJAMES H OTTAWAY
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Jingqing CaiJINGQING CAI
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Jonathan SloneJONATHAN SLONE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Juliet MorrisonJULIET MORRISON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Leon BotsteinLEON BOTSTEIN
PRESIDENT/TRUSTEE
- Total calculated
- $692,564
- From this org
- $0
- From related orgs
- $575,000
- Other
- $117,564
- Hours/week
- 5 + 60 related
Schedule J breakdown matched by us
- Base
- $0 + $575,000 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0 + $88,932 related
- Nontaxable benefits
- $0 + $28,632 related
- Filer's total
- $0 + $692,564 related
-
Leonard BenardoLEONARD BENARDO
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Marcelle ClementsMARCELLE CLEMENTS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Mark E BrossmanMARK E BROSSMAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Mark Malloch BrownMARK MALLOCH BROWN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Mark N KaplanMARK N KAPLAN
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Martin PeretzMARTIN PERETZ
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Matina S HornerMATINA S HORNER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Mostafiz Shah MohammedMOSTAFIZ SHAH MOHAMMED
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Patricia Ross WeisPATRICIA ROSS WEIS
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Roger N ScotlandROGER N SCOTLAND
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Roland J AugustineROLAND J AUGUSTINE
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Stanley A ReichelSTANLEY A REICHEL
TREASURER
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Stewart ResnickSTEWART RESNICK
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Susan WeberSUSAN WEBER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Kimberly Marteau EmersonKIMBERLY MARTEAU EMERSON
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Jo Frances MeyerJO FRANCES MEYER
TRUSTEE
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
Florian BeckerFLORIAN BECKER
MANAGING DIRECTOR
- Total calculated
- $154,120
- From this org
- $137,601
- From related orgs
- $0
- Other
- $16,519
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $137,601
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $16,519
- Filer's total
- $154,120
-
Taun ToayTAUN TOAY
MANAGING DIRECTOR-BERLIN
- Total calculated
- $450,146
- From this org
- $0
- From related orgs
- $392,502
- Other
- $57,644
- Hours/week
- 5 + 50 related
Schedule J breakdown matched by us
- Base
- $0 + $352,502 related
- Bonus
- $0
- Other
- $0 + $40,000 related
- Deferred
- $0 + $34,232 related
- Nontaxable benefits
- $0 + $23,412 related
- Filer's total
- $0 + $450,146 related
-
Catherine ToalCATHERINE TOAL
DEAN
- Total calculated
- $123,270
- From this org
- $110,861
- From related orgs
- $0
- Other
- $12,409
- Hours/week
- 40
-
Kerry BystromKERRY BYSTROM
ASSOCIATE DEAN
- Total calculated
- $128,428
- From this org
- $112,445
- From related orgs
- $0
- Other
- $15,983
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 1a · Discretionary spending account
- 1a · Health or social club dues or initiation fees
- 1b · Written policy on the line-1a expenses
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Form 990 of other organizations
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Related organizations on this return
Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.
-
501(C)(3) · SCHOOL · NY
-
SIMON'S ROCK IN MONTSERRAT EDUCATIONAL FOUNDATION INC
501(C)(3) · EDUCATION · MH · controlled entity
Directly controlled by BARD COLLEGE
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related partnerships
Part III: related organizations taxable as a partnership, with the filer's share.
-
KW RESIDENCES GMBH & CO KG
N/A · REAL ESTATE · GM
Directly controlled by BARD COLLEGE
-
PANKOW RESIDENCES LLC
N/A · REAL ESTATE · NY
Directly controlled by BARD COLLEGE
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
KW RESIDENCES GP GMBH
C · REAL ESTATE · GM
Directly controlled by PANKOW RESIDENCES LLC
-
BARD REAL ESTATE GMBH
C · REAL ESTATE · GM · 100% owned · share of income -$7,520 · share of assets $298,796
Directly controlled by BARD BERLIN
-
BARD ASIA LIMITED
C · EDUCATION · CH
Directly controlled by BARD COLLEGE
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 15 May 2025
- IRS schema version
- 2023v6.0
- Source object
- 202501359349312550
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