BERKSHIRE CHRISTIAN COLLEGE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BERKSHIRE CHRISTIAN COLLEGE (EIN 04-2137235)
- Tax period
- 2023-07-01 to 2024-06-30
- Filed
- 2025-05-15
- IRS object ID
- 202531359349316278
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-15T19:59:06-04:00 | ReturnTs |
| Tax Period End | 2024-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043529783 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROY & RURAK LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 84 PARK ROAD | AddressLine1Txt |
| City | CHELMSFORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01824 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042137235 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKSHIRE CHRISTIAN COLLEGE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BERK | BusinessNameControlTxt |
| Phone | 5087316331 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 351 MAIN STREET SUITE 100 | AddressLine1Txt |
| City | OXFORD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01540 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAN THORPE | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 5087316331 | PhoneNum |
| Signature | 2025-05-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DENISE S ROY | PreparerPersonNm |
| PTIN | P00641000 | PTIN |
| Phone | 9784096180 | PhoneNum |
| Preparation | 2025-05-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HAZEL BLACKSTONE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 147 RIDGEWAY AVE | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $272,301 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BERKSHIRE.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Activity Or Mission | CERTIFICATION PROGRAM - TWO CERTIFICATE PROGRAMS ARE AVAILABLE TO ALL STUDENTS IN THE AREAS OF PASTORAL DEVELOPMENT AND LEADERSHIP DEVELOPMENT. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $74,176 | PYContributionsGrantsAmt |
| CY Contributions Grants | $62,522 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $39,920 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $40 | CYProgramServiceRevenueAmt |
| PY Investment Income | $101,918 | PYInvestmentIncomeAmt |
| CY Investment Income | $209,739 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $216,014 | PYTotalRevenueAmt |
| CY Total Revenue | $272,301 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,225 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $135,622 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $47,505 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $3,470 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $57,711 | PYOtherExpensesAmt |
| CY Other Expenses | $104,015 | CYOtherExpensesAmt |
| PY Total Expenses | $197,558 | PYTotalExpensesAmt |
| CY Total Expenses | $151,520 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $18,456 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $120,781 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,160,168 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,187,139 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $42,742 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $33,769 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,117,426 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,153,370 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROVIDE FOR ADVENT CHRISTIAN EDUCATION THROUGH CERTIFICATE PROGRAMS AND PARTNERSHIPS WITH GORDEN-CONWELL THEOLOGICAL SEMINARY AND EASTERN UNIVERSITY. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $46,577 | ExpenseAmt |
| Desc | CERTIFICATED PROGRAM-TWO CERTIFICATE PROGRAMS ARE AVAILABLE TO ALL STUDENTS IN THE AREAS OF PASTORAL DEVELOPMENT AND LEADERSHIP DEVELOPMENT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $29,740 | ExpenseAmt |
| Desc | GORDON-CONWELL - A STRATEGIC PARTNERSHIP WITH GORDON-CONWELL THEOLOGICAL SEMINARY PROVIDES A WAY FOR ADVENT CHRISTIAN STUDENTS TO GET ADVANCED THEOLOGICAL TRAINING. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $3,896 | ExpenseAmt |
| Desc | EASTERN UNIVERSITY - A PARTNERSHIP WITH EASTERN UNIVERSITY ALLOWS FOR STUDENTS TO PARTICIPATE IN WORKSHOPS AND SPECIALIZED MENTORING AND IN THE FUTURE WILL OFFER A MINOR IN ADVENT CHRISTIAN STUDIES. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $8,270 | ExpenseAmt |
| Desc | TO PROVIDE FOR ADVENT CHRISTIAN EDUCATION THROUGH CERTIFICATE PROGRAMS AND PARTNERSHIPS WITH GORDEN-CONWELL THEOLOGICAL SEMINARY AND EASTERN UNIVERSITY | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $8,270 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $88,483 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (true) | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | false | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | false | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAN THORPE | PersonNm |
| Phone | 5087316331 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 351 MAIN ST SUITE 100 | AddressLine1Txt |
| City | DUDLEY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01540 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MR ARTHUR BENSON | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HAZEL BLACKSTONE | ||||||
| BOARD CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| REV JOHN D GUESS | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| REV DANIEL KARL | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| RANDY LAMB | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JUSTIN NASH | ||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| REV JESSE STEVENS | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| BRAD SYLVESTER | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| REV DR KRIS D TESHERA | ||||||
| TRUSTEE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DAN THORPE | ||||||
| EXECUTIVE DI | 3.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $62,522 | AllOtherContributionsAmt |
| Total Contributions | $62,522 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TUITION | Desc |
| Total Revenue Column | $40 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $40 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $40 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $76,286 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,326 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $73,960 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $133,453 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $133,453 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $133,453 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $133,453 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $272,301 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $135,819 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $73,960 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,173 | TotalAmt |
| Program Services | $19,612 | ProgramServicesAmt |
| Management And General | $23,561 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,332 | TotalAmt |
| Program Services | $1,993 | ProgramServicesAmt |
| Management And General | $2,339 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,200 | TotalAmt |
| Program Services | $840 | ProgramServicesAmt |
| Management And General | $21,520 | ManagementAndGeneralAmt |
| Fundraising | $840 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,246 | TotalAmt |
| Program Services | $7,872 | ProgramServicesAmt |
| Management And General | $1,125 | ManagementAndGeneralAmt |
| Fundraising | $2,249 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $814 | TotalAmt |
| Program Services | $433 | ProgramServicesAmt |
| Fundraising | $381 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171 | TotalAmt |
| Management And General | $171 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,174 | TotalAmt |
| Program Services | $6,695 | ProgramServicesAmt |
| Management And General | $5,479 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,843 | TotalAmt |
| Program Services | $2,421 | ProgramServicesAmt |
| Management And General | $2,422 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,973 | TotalAmt |
| Management And General | $1,973 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,954 | TotalAmt |
| Program Services | $977 | ProgramServicesAmt |
| Management And General | $977 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| AC PROFESSORSHIP | $29,740 | $29,740 |
| SCHOLARSHIP AWARDS | $7,855 | $7,855 |
| CONTRACT WORK | $2,821 | $2,821 |
| PROGRAM DEVELOPMENT | $2,450 | $2,450 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,774 | TotalAmt |
| Program Services | $4,774 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,520 | TotalAmt |
| Program Services | $88,483 | ProgramServicesAmt |
| Management And General | $59,567 | ManagementAndGeneralAmt |
| Fundraising | $3,470 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,435 | BOYAmt |
| EOY | $74,888 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,095 | BOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $4,077 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $26,718 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $20,618 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,100 | BOYAmt |
| EOY | $6,100 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,887,661 | BOYAmt |
| EOY | $2,034,094 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,877 | BOYAmt |
| EOY | $67,980 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,160,168 | BOYAmt |
| EOY | $2,187,139 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,742 | BOYAmt |
| EOY | $6,769 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,000 | BOYAmt |
| EOY | $27,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,742 | BOYAmt |
| EOY | $33,769 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$73,529 | BOYAmt |
| EOY | $129,690 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,190,955 | BOYAmt |
| EOY | $2,023,680 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,117,426 | BOYAmt |
| EOY | $2,153,370 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,160,168 | BOYAmt |
| EOY | $2,187,139 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $120,781 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$84,837 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $26,718 | OtherCostOrOtherBasisAmt |
| Depreciation | $20,618 | DepreciationAmt |
| Book Value | $6,100 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,100 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO FUNDS | Desc |
| Amt | $27,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $27,000 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $272,301 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $272,301 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $272,301 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $151,520 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $151,520 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $151,520 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, LINE 3 | FormAndLineReferenceDesc |
| Explanation | PUBLISHED ON IT'S WEBSITE: BERKSHIRE DOES NOT DISCRIMINATE ON THE BASIS OF RACE, GENDER, COLOR, NATIONAL OR ETHNIC ORIGIN, AGE, HANDICAP, OR VETERAN STATUS. | ExplanationTxt |
Schedule M IRS990ScheduleM
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | TO PROVIDE FOR ADVENT CHRISTIAN EDUCATION THROUGH CERTIFICATE PROGRAMS AND PARTNERSHIPS WITH GORDEN-CONWELL THEOLOGICAL SEMINARY AND EASTERN UNIVERSITY |
| FORM 990, PAGE 6, PART VI, LINE 11B | TAX RETURN WAS REVIEWED IN DETAIL BY THE TREASURER AND PRESENED TO THE BOARD FOR QUESTIONS. A COPY OF THE RETURN IS AVAILABLE TO ALL MEMBERS OF THE BOARD. COPIES OF RETURNS ARE PUBLISHED BY SECRETARY OF STATE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ENFORCEMENT OF CONFLICTS POLICY THE GOVERNING BOARD ADDRESSES THE CONFLICT OF INTEREST POLICY AND REMINDS THE BOARD OF THEIR RESPONSIBILITY TO BRING ANY SUCH CONFLICTS TO THE BOARDS ATTENTION AS SOON AS IT IS KNOWS, FOR A BOARD REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 15A | REVIEWED BY THE BOARD OF TRUSTEES AND VOTED ON. COMPENSATION IS TOO LOW TO BE USING COMPARATIVES IN THE AREA. PAID BELOW ALL COMPARATIVE RATES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |