BERKSHIRE COMMUNITY COLLEGE FOUNDATION INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization
BERKSHIRE COMMUNITY COLLEGE FOUNDATION INC (EIN 04-2736585)
Tax period
2017-07-01 to 2018-06-30
Filed
2019-05-10
IRS object ID
201901309349301895
Schema version
2017v2.3
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

FieldValueIRS element (for citing)
Return2019-05-10T08:18:57-05:00ReturnTs
Tax Period End2018-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN043000523PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1O'CONNOR & DREW PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line125 BRAINTREE HILL OFC PK SUITE 102AddressLine1Txt
CityBRAINTREECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02184ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2017-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042736585EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BERKSHIRE COMMUNITY COLLEGE FOUNDATIONBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBERKBusinessNameControlTxt
Phone4134994660PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11350 WEST STREETAddressLine1Txt
CityPITTSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonPATRICIA SINCLAIRPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4134994660PhoneNum
Signature2018-11-20SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonDAVID A DIIULISPreparerPersonNm
PTINP00303577PTIN
Phone6174711120PhoneNum
Preparation2018-11-20PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address108.7.66.186IPv4AddressTxt
FieldValueIRS element (for citing)
IP2018-11-20IPDt
IP Tm17:27:26IPTm
IP TimezoneESIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id0FDFAC0CDC4D063B8CD0772194DC67AD025E4054AtSubmissionCreationDeviceId
At Submission Filing Device Id95B8FFD26F64C979AB64DC3012DA71CC75ECBA82AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2017TaxYr
Build TS2019-02-21 02:37:17ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerPATRICIA SINCLAIRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11350 WEST STREETAddressLine1Txt
CityPITTSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,631,071GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressBERKSHIRECC.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1980FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO ENCOURAGE, RECEIVE AND ADMINISTER GIFTS AND BEQUESTS OF PROPERTY AND FUNDS FOR EDUCATIONAL AND CHARITABLE PURPOSES FOR THE ADVANCEMENT OF BERKSHIRE COMMUNITY COLLEGE.ActivityOrMissionDesc
Voting Members Governing Body16VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers35TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$500,227PYContributionsGrantsAmt
CY Contributions Grants$780,494CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$849,805PYInvestmentIncomeAmt
CY Investment Income$502,488CYInvestmentIncomeAmt
PY Other Revenue$140,789PYOtherRevenueAmt
CY Other Revenue$133,292CYOtherRevenueAmt
PY Total Revenue$1,490,821PYTotalRevenueAmt
CY Total Revenue$1,416,274CYTotalRevenueAmt
PY Grants And Similar Paid$366,510PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$670,915CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$10,023CYTotalFundraisingExpenseAmt
PY Other Expenses$150,012PYOtherExpensesAmt
CY Other Expenses$191,961CYOtherExpensesAmt
PY Total Expenses$516,522PYTotalExpensesAmt
CY Total Expenses$862,876CYTotalExpensesAmt
PY Revenues Less Expenses$974,299PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$553,398CYRevenuesLessExpensesAmt
Total Assets BOY$10,254,854TotalAssetsBOYAmt
Total Assets EOY$11,008,486TotalAssetsEOYAmt
Total Liabilities BOY$23,457TotalLiabilitiesBOYAmt
Total Liabilities EOY$123,264TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,231,397NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,885,222NetAssetsOrFundBalancesEOYAmt
MissionTO ENCOURAGE, RECEIVE AND ADMINISTERGIFTS AND BEQUESTS OF PROPERTY AND FUNDS FOR EDUCATIONALAND CHARITABLE PURPOSES FOR THE ADVANCEMENT OF BERKSHIRECOMMUNITY COLLEGE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$670,915ExpenseAmt
Grant$670,915GrantAmt
DescPROVIDE SCHOLARSHIPS AND AWARDS TO THE STUDENTS OF BERKSHIRE COMMUNITY COLLEGE AND FUNDING FOR EDUCATIONAL PROGRAMS AND EXHIBITS.Desc
Total Program Service Expenses$670,915TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document5IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members16GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BCC FOUNDATION BUSINESS OFFICEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4134994660PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11350 WEST STREETAddressLine1Txt
CityPITTSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
EUGENE DELLEA
PRESIDENT3.00Yes (X)Yes (X)$0$0$0
PATRICIA SINCLAIR
TREASURER3.00Yes (X)Yes (X)$0$0$0
BARBARA HOCHBERG
VICE PRESIDENT3.00Yes (X)Yes (X)$0$0$0
AUGUSTA LEIBOWITZ
SECRETARY3.00Yes (X)Yes (X)$0$0$0
DANIEL DILLON
DIRECTOR3.00Yes (X)$0$0$0
KEYBURN HOLLISTER
DIRECTOR3.00Yes (X)$0$0$0
RICHARD RILLA
DIRECTOR3.00Yes (X)$0$0$0
WILLIAM KIRBY
DIRECTOR3.00Yes (X)$0$0$0
NANCY MCINTIRE
DIRECTOR3.00Yes (X)$0$0$0
PAMELA ROBERTS
DIRECTOR3.00Yes (X)$0$0$0
JANET DOHONEY
DIRECTOR3.00Yes (X)$0$0$0
SUSAN LOMBARD
DIRECTOR3.00Yes (X)$0$0$0
BERNARD PINSONNAULT
DIRECTOR3.00Yes (X)$0$0$0
SHERI QUINN
DIRECTOR3.00Yes (X)$0$0$0
TESS SORRENTINO
DIRECTOR3.00Yes (X)$0$0$0
STAN WALCZYK
DIRECTOR3.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$61,300FundraisingAmt
All Other Contributions$719,194AllOtherContributionsAmt
Total Contributions$780,494TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$190,132TotalRevenueColumnAmt
Exclusion$190,132ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$298,750RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$145,945RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$152,805RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$152,805TotalRevenueColumnAmt
Related Or Exempt Func Income$152,805RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,350,286SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,037,930SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$312,356SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$312,356TotalRevenueColumnAmt
Exclusion$312,356ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$11,409FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$61,300ContriRptFundraisingEventAmt
Fundraising Direct Expenses$30,922FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$19,513TotalRevenueColumnAmt
Exclusion-$19,513ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,416,274TotalRevenueColumnAmt
Related Or Exempt Func Income$152,805RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$482,975ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$636,115TotalAmt
Program Services$636,115ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$34,800TotalAmt
Program Services$34,800ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$44,900TotalAmt
Management And General$44,900ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,692TotalAmt
Management And General$5,692ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,500TotalAmt
Management And General$10,500ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$64,042TotalAmt
Management And General$64,042ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,804TotalAmt
Fundraising$2,804FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,024TotalAmt
Management And General$5,805ManagementAndGeneralAmt
Fundraising$7,219FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$42,229TotalAmt
Management And General$42,229ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,025TotalAmt
Management And General$7,025ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDUES & SUBSCRIPTIONSDesc
Total$1,745TotalAmt
Management And General$1,745ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$862,876TotalAmt
Program Services$670,915ProgramServicesAmt
Management And General$181,938ManagementAndGeneralAmt
Fundraising$10,023FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,216,104BOYAmt
EOY$1,309,977EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$200,000BOYAmt
EOY$312,000EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$5,977BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,393,514LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,067,056LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$363,927BOYAmt
EOY$326,458EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$8,468,846BOYAmt
EOY$9,060,051EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,254,854BOYAmt
EOY$11,008,486EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$23,457BOYAmt
EOY$123,264EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$23,457BOYAmt
EOY$123,264EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$798,468BOYAmt
EOY$697,647EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,285,493BOYAmt
EOY$4,004,416EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$6,147,436BOYAmt
EOY$6,183,159EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,231,397BOYAmt
EOY$10,885,222EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,254,854BOYAmt
EOY$11,008,486EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$553,398ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$100,427NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
College OrganizationYes (X)CollegeOrganizationInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$336,993CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$389,218CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$495,215CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$500,227CurrentTaxYearMinus1YearAmt
Current Tax Year$780,494CurrentTaxYearAmt
Total$2,502,147TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$336,993CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$389,218CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$495,215CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$500,227CurrentTaxYearMinus1YearAmt
Current Tax Year$780,494CurrentTaxYearAmt
Total$2,502,147TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$2,502,147PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$128,122CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$139,500CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$159,628CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$461,332CurrentTaxYearMinus1YearAmt
Current Tax Year$488,882CurrentTaxYearAmt
Total$1,377,464TotalAmt
FieldValueIRS element (for citing)
Total Support$3,879,611TotalSupportAmt
Public Support CY1700.64490PublicSupportCY170Pct
Public Support PY1700.66230PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,168,846BeginningYearBalanceAmt
Contributions$35,723ContributionsAmt
Investment Earnings Or Losses$409,263InvestmentEarningsOrLossesAmt
Grants Or Scholarships$305,878GrantsOrScholarshipsAmt
End Year Balance$8,307,954EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,778,598BeginningYearBalanceAmt
Contributions$33,552ContributionsAmt
Investment Earnings Or Losses$651,378InvestmentEarningsOrLossesAmt
Grants Or Scholarships$294,682GrantsOrScholarshipsAmt
End Year Balance$8,168,846EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,726,825BeginningYearBalanceAmt
Contributions$175,828ContributionsAmt
Investment Earnings Or Losses-$124,055InvestmentEarningsOrLossesAmt
End Year Balance$7,778,598EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$8,119,531BeginningYearBalanceAmt
Contributions$257,159ContributionsAmt
Investment Earnings Or Losses$116,718InvestmentEarningsOrLossesAmt
Grants Or Scholarships$391,053GrantsOrScholarshipsAmt
Other Expenditures$313,584OtherExpendituresAmt
Administrative Expenses$61,946AdministrativeExpensesAmt
End Year Balance$7,726,825EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$7,334,654BeginningYearBalanceAmt
Contributions$302,473ContributionsAmt
Investment Earnings Or Losses$1,186,163InvestmentEarningsOrLossesAmt
Grants Or Scholarships$325,077GrantsOrScholarshipsAmt
Other Expenditures$315,965OtherExpendituresAmt
Administrative Expenses$62,717AdministrativeExpensesAmt
End Year Balance$8,119,531EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.00000BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.74000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.26000TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$150,000OtherCostOrOtherBasisAmt
Book Value$150,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,242,465OtherCostOrOtherBasisAmt
Depreciation$1,066,007DepreciationAmt
Book Value$176,458BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,049OtherCostOrOtherBasisAmt
Depreciation$1,049DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$326,458TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,629,526TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$100,427NetUnrealizedGainsInvstAmt
Other Revenue$176,867OtherRevenueAmt
Revenue Not Reported$277,294RevenueNotReportedAmt
Revenue Subtotal$1,352,232RevenueSubtotalAmt
Investment Expenses Not Incld$64,042InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$64,042RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,416,274TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$975,701TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$176,867OtherExpensesIncludedAmt
Expenses Not Reported$176,867ExpensesNotReportedAmt
Expenses Subtotal$798,834ExpensesSubtotalAmt
Investment Expenses Not Incld2$64,042InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$64,042ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$862,876TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A "MORE LIKELY THAN NOT" SUBSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES, THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY.
PART XI, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES 145,945. FUNDRAISING EVENTS- DIRECT EXPENSES 30,922.
PART XII, LINE 2D - OTHER ADJUSTMENTS:FUNDRAISING EVENTS- DIRECT EXPENSES 30,922. RENTAL EXPENSES 145,945.
PART V, LINE 4THE ENDOWMENT FUNDS ARE USED TO PROVIDE SCHOLARSHIPS TO STUDENTS AND FOR OTHER SPECIFIC PURPOSES INTENDED BY DONORS.
PART IV, LINE 11FACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A "MORE LIKELY THAN NOT" SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES, THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY.
PART VENDOWMENT FUNDS WERE RESTATED FOR 2015 TO REFLECT TRANSACTIONS IN THE PROPER PERIOD.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FORTY UNDER 40Event1Nm
Gross Receipts Event1$53,690GrossReceiptsEvent1Amt
Charitable Contri Event1$45,950CharitableContriEvent1Amt
Gross Revenue Event1$7,740GrossRevenueEvent1Amt
Non Cash Prizes Event1$1,400NonCashPrizesEvent1Amt
Rent Facility Costs Event1$9,372RentFacilityCostsEvent1Amt
Other Direct Expenses Event1$16,771OtherDirectExpensesEvent1Amt
Event2HARVEST RUNEvent2Nm
Gross Receipts Event2$19,019GrossReceiptsEvent2Amt
Charitable Contri Event2$15,350CharitableContriEvent2Amt
Gross Revenue Event2$3,669GrossRevenueEvent2Amt
Cash Prizes Event2$375CashPrizesEvent2Amt
Food And Beverage Event2$42FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$2,962OtherDirectExpensesEvent2Amt
Gross Receipts Total$72,709GrossReceiptsTotalAmt
Charitable Contributions Tot$61,300CharitableContributionsTotAmt
Gross Revenue Total Events$11,409GrossRevenueTotalEventsAmt
Cash Prizes Total Events$375CashPrizesTotalEventsAmt
Non Cash Prizes Total Events$1,400NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$9,372RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$42FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$19,733OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$30,922DirectExpenseSummaryEventsAmt
Net Income Summary-$19,513NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxt
BERKSHIRE COMMUNITY COLLEGE
1350 WEST STREETPITTSFIELDMA01201042500539501 C3$327,368EDUCATIONAL SUPPORT
BERKSHIRE COMMUNITY COLLEGE
1350 WEST STREETPITTSFIELDMA01201042500539501 C3$198,095SCHOLARSHIPS
BERKSHIRE COMMUNITY COLLEGE
1350 WEST STREETPITTSFIELDMA01201042500539501 C3$110,652OSHER GRANTS

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeSCHOLARSHIPSGrantTypeTxt
Recipient6RecipientCnt
Cash Grant$34,800CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationSCHEDULE I, PART I, LINE 2: FIRST, THE FOUNDATION INSPECTS CHARGES TO ENSURE THAT THEY ARE APPROPRIATE AND ALLOWABLE. THIS INCLUDES CHECKING CLERICAL ACCURACY, REVIEWING ENCUMBRANCE BALANCE AND CHECKING COMPLIANCE WITH APPLICABLE AGENCY, CDU, AND FEDERAL GUIDELINES. THE FOUNDATION ALSO MAKES SURE THAT EXPENSES FIT WITHIN THE REQUIRED CATEGORIES AND BUDGET AMOUNTS. THIS INCLUDES REVIEWING EXPENSE CATEGORIES, REBUDGETING OR TRANSFERRING EXPENSES AS NEEDED, AND DETERMINING IF THE AWARD WILL BE UNDER SPENT AT THE END OF THE BUDGET OR PROJECT PERIOD.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BAS PART OF THE FORM 990 REVIEW PROCESS THE FORM 990 NEEDS TO BE REVIEWED BY THE BERKSHIRE COMMUNITY COLLEGE FOUNDATION BOARD OF DIRECTORS OR WILL BE DELEGATED TO A SUB-COMMITTEE WHERE A MEMBER OF THE FINANCE COMMITTEE WILL BE ABLE TO REVIEW THE RETURN FOR COMPLETENESS AND ACCURACY. ONCE THE FORM 990 HAS BEEN APPROVED BY THE BOARD OF DIRECTORS OR A MEMBER OF THE FINANCE COMMITTEE THE FORM 990 THEN CAN BE FILED WITH THE INTERNAL REVENUE SERVICE AND THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE.
PT VI, LINE 11BTHE ANNUAL FILING IS SENT TO THE BOARD FOR THEIR REVIEW PRIOR TO AND COMMENTS PRIOR TO SUBMISSION.
PT VI, LINE 12CTHE BOARD SUBMITS ANNUAL STATEMENTS ACKNOWLEDGING THAT THEY READ THE CONFLICT OF INTEREST POLICY AND AGREE TO THE POLICY.
FORM 990, PART VI, SECTION B, LINE 12CPERSONS COVERED BY THIS POLICY WILL ANNUALLY DISCLOSE OR UPDATE THE CHAIRMAN OF THE BOARD OF DIRECTORS ON A FORM PROVIDED BY THE BERKSHIRE COMMUNITY COLLEGE FOUNDATION, INC. THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS.
FORM 990, PART VI, SECTION B, LINE 15BERKSHIRE COMMUNITY COLLEGE FOUNDATION, INC. HAS NO EMPLOYEES. THE FOUNDATION INSTEAD USES EMPLOYEES OF BERKSHIRE COMMUNITY COLLEGE. ALL SALARIES FOR THESE EMPLOYEES ARE PAID BY BERKSHIRE COMMUNITY COLLEGE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH THE USE OF ITS WEBSITE AND THE PUBLISHING OF PRINTED REPORTS.
PART XII, LINE 2CFINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT. THERE HAVE BEEN NO CHANGES IN THIS PROCESS FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1BERKSHIRE COMMUNITY COLLEGEBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11350 WEST STREETAddressLine1Txt
CityPITTSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd
FieldValueIRS element (for citing)
EIN042500539EIN
Primary ActivitiesCOMMUNITY COLLEGE EDUCATIONPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section115ExemptCodeSectionTxt
Public Charity StatusN/APublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
BERKSHIRE COMMUNITY COLLEGE
B$636,115GRANTS PAID
BERKSHIRE COMMUNITY COLLEGE
J$228,910REAL ESTATE LEASE

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