BERKSHIRE COMMUNITY COLLEGE FOUNDATION INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- BERKSHIRE COMMUNITY COLLEGE FOUNDATION INC (EIN 04-2736585)
- Tax period
- 2016-07-01 to 2017-06-30
- Filed
- 2017-12-11
- IRS object ID
- 201713459349300136
- Schema version
- 2016v3.0
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-12-11T14:06:26-06:00 | ReturnTs |
| Tax Period End | 2017-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043000523 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | O'CONNOR & DREW PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25 BRAINTREE HILL OFC PK SUITE 102 | AddressLine1Txt |
| City | BRAINTREE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02184 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042736585 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKSHIRE COMMUNITY COLLEGE FOUNDATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BERK | BusinessNameControlTxt |
| Phone | 4134994660 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST STREET | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PATRICIA SINCLAIR | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4134994660 | PhoneNum |
| Signature | 2017-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID A DIIULIS | PreparerPersonNm |
| PTIN | P00303577 | PTIN |
| Phone | 6174711120 | PhoneNum |
| Preparation | 2017-11-14 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 108.7.66.186 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-14 | IPDt |
| IP Tm | 10:23:32 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 422812CC0309432DCCBE8D273ABE3A87CE042BE8 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 422812CC0309432DCCBE8D273ABE3A87CE042BE8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PATRICIA SINCLAIR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST STREET | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,327,090 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | BERKSHIRECC.EDU | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | TO 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 Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $495,215 | PYContributionsGrantsAmt |
| CY Contributions Grants | $500,227 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $124,413 | PYInvestmentIncomeAmt |
| CY Investment Income | $849,805 | CYInvestmentIncomeAmt |
| PY Other Revenue | $162,021 | PYOtherRevenueAmt |
| CY Other Revenue | $140,789 | CYOtherRevenueAmt |
| PY Total Revenue | $781,649 | PYTotalRevenueAmt |
| CY Total Revenue | $1,490,821 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $449,702 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $366,510 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $7,542 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $129,376 | PYOtherExpensesAmt |
| CY Other Expenses | $150,012 | CYOtherExpensesAmt |
| PY Total Expenses | $579,078 | PYTotalExpensesAmt |
| CY Total Expenses | $516,522 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $202,571 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $974,299 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,267,009 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,254,854 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $93,950 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $23,457 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,173,059 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,231,397 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ENCOURAGE, RECEIVE AND ADMINISTERGIFTS AND BEQUESTS OF PROPERTY AND FUNDS FOR EDUCATIONALAND CHARITABLE PURPOSES FOR THE ADVANCEMENT OF BERKSHIRECOMMUNITY COLLEGE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $366,510 | ExpenseAmt |
| Grant | $366,510 | GrantAmt |
| Desc | PROVIDE SCHOLARSHIPS AND AWARDS TO THE STUDENTS OF BERKSHIRE COMMUNITY COLLEGE AND FUNDING FOR EDUCATIONAL PROGRAMS AND EXHIBITS. | Desc |
| Total Program Service Expenses | $366,510 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | 0 | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | 0 | TaxableDistributionsInd |
| Distribution To Donor | 0 | DistributionToDonorInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CRAIG SMITH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4134994660 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST STREET | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| EUGENE DELLEA | |||||||
| PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PATRICIA SINCLAIR | |||||||
| TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DANIEL DILLON | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| JANET DOHONEY | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| CRAIG SMITH | |||||||
| EXECUTIVE DIRECTOR | 9.00 | Yes (X) | Yes (X) | $0 | $99,210 | $24,710 | 31.00 |
| BARBARA HOCHBERG | |||||||
| VICE PRESIDENT | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| KEYBURN HOLLISTER | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD RILLA | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM KIRBY | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| NANCY MCINTIRE | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ELLEN WHITTAKER | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| PAM ROBERTS | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| AUGUSTA LEIBOWITZ | |||||||
| CLERK | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SUSAN LOMBARD | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| BERNARD PINSONNAULT | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERTO LAURENS | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| SHERI QUINN | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| TESS SORRENTINO | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| STAN WALCZYK | |||||||
| DIRECTOR | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $99,210 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $24,710 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $64,840 | FundraisingAmt |
| All Other Contributions | $435,387 | AllOtherContributionsAmt |
| Total Contributions | $500,227 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $155,792 | TotalRevenueColumnAmt |
| Exclusion | $155,792 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $305,540 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $145,352 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $160,188 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $160,188 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $160,188 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,354,238 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,660,225 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $694,013 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $694,013 | TotalRevenueColumnAmt |
| Exclusion | $694,013 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $11,293 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $64,840 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $30,692 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$19,399 | TotalRevenueColumnAmt |
| Exclusion | -$19,399 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,490,821 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $160,188 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $830,406 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $330,510 | TotalAmt |
| Program Services | $330,510 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,000 | TotalAmt |
| Program Services | $36,000 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,400 | TotalAmt |
| Management And General | $42,400 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,400 | TotalAmt |
| Management And General | $10,400 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,841 | TotalAmt |
| Management And General | $57,841 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,310 | TotalAmt |
| Fundraising | $2,310 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,834 | TotalAmt |
| Management And General | $3,602 | ManagementAndGeneralAmt |
| Fundraising | $5,232 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,385 | TotalAmt |
| Management And General | $24,385 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,805 | TotalAmt |
| Management And General | $2,805 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUES & SUBSCRIPTIONS | Desc |
| Total | $1,037 | TotalAmt |
| Management And General | $1,037 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $516,522 | TotalAmt |
| Program Services | $366,510 | ProgramServicesAmt |
| Management And General | $142,470 | ManagementAndGeneralAmt |
| Fundraising | $7,542 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,374,164 | BOYAmt |
| EOY | $1,216,104 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $100,000 | BOYAmt |
| EOY | $200,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,038 | BOYAmt |
| EOY | $5,977 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,393,514 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $1,029,587 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $391,577 | BOYAmt |
| EOY | $363,927 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,400,230 | BOYAmt |
| EOY | $8,468,846 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,267,009 | BOYAmt |
| EOY | $10,254,854 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,960 | BOYAmt |
| EOY | $23,457 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,990 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,950 | BOYAmt |
| EOY | $23,457 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $890,048 | BOYAmt |
| EOY | $798,468 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,169,127 | BOYAmt |
| EOY | $3,285,493 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,113,884 | BOYAmt |
| EOY | $6,147,436 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,173,059 | BOYAmt |
| EOY | $10,231,397 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,267,009 | BOYAmt |
| EOY | $10,254,854 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $974,299 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $84,039 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| College Organization | Yes (X) | CollegeOrganizationInd |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $280,890 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $336,993 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $389,218 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $495,215 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $500,227 | CurrentTaxYearAmt |
| Total | $2,002,543 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $280,890 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $336,993 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $389,218 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $495,215 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $500,227 | CurrentTaxYearAmt |
| Total | $2,002,543 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $2,002,543 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $132,277 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $128,122 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $139,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $159,628 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $461,332 | CurrentTaxYearAmt |
| Total | $1,020,859 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,023,402 | TotalSupportAmt |
| Public Support CY170 | 0.66230 | PublicSupportCY170Pct |
| Public Support PY170 | 0.78910 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,400,230 | BeginningYearBalanceAmt |
| Contributions | $33,552 | ContributionsAmt |
| Investment Earnings Or Losses | $735,064 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $8,168,846 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,726,825 | BeginningYearBalanceAmt |
| Contributions | $175,828 | ContributionsAmt |
| Investment Earnings Or Losses | -$502,423 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $7,400,230 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,119,531 | BeginningYearBalanceAmt |
| Contributions | $257,159 | ContributionsAmt |
| Investment Earnings Or Losses | $116,718 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $391,053 | GrantsOrScholarshipsAmt |
| Other Expenditures | $313,584 | OtherExpendituresAmt |
| Administrative Expenses | $61,946 | AdministrativeExpensesAmt |
| End Year Balance | $7,726,825 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,334,654 | BeginningYearBalanceAmt |
| Contributions | $302,473 | ContributionsAmt |
| Investment Earnings Or Losses | $1,186,163 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $325,077 | GrantsOrScholarshipsAmt |
| Other Expenditures | $315,965 | OtherExpendituresAmt |
| Administrative Expenses | $62,717 | AdministrativeExpensesAmt |
| End Year Balance | $8,119,531 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,672,335 | BeginningYearBalanceAmt |
| Contributions | $280,890 | ContributionsAmt |
| Investment Earnings Or Losses | $860,479 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $294,866 | GrantsOrScholarshipsAmt |
| Other Expenditures | $132,422 | OtherExpendituresAmt |
| Administrative Expenses | $51,762 | AdministrativeExpensesAmt |
| End Year Balance | $7,334,654 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.75000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.25000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $150,000 | OtherCostOrOtherBasisAmt |
| Book Value | $150,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,242,465 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,028,538 | DepreciationAmt |
| Book Value | $213,927 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,049 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,049 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $363,927 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,693,063 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $84,039 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $176,044 | OtherRevenueAmt |
| Revenue Not Reported | $260,083 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,432,980 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $57,841 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $57,841 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,490,821 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $634,725 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $176,044 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $176,044 | ExpensesNotReportedAmt |
| Expenses Subtotal | $458,681 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $57,841 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $57,841 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $516,522 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 145,352. FUNDRAISING EVENTS- DIRECT EXPENSES 30,692. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EVENTS- DIRECT EXPENSES 30,692. RENTAL EXPENSES 145,352. |
| PART V, LINE 4 | THE ENDOWMENT FUNDS ARE USED TO PROVIDE SCHOLARSHIPS TO STUDENTS AND FOR OTHER SPECIFIC PURPOSES INTENDED BY DONORS. |
| PART IV, LINE 11F | 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" 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. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FORTY UNDER 40 | Event1Nm |
| Gross Receipts Event1 | $61,400 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $54,500 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $6,900 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $1,397 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $10,776 | RentFacilityCostsEvent1Amt |
| Other Direct Expenses Event1 | $15,281 | OtherDirectExpensesEvent1Amt |
| Event2 | HARVEST RUN | Event2Nm |
| Gross Receipts Event2 | $10,385 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $7,700 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $2,685 | GrossRevenueEvent2Amt |
| Cash Prizes Event2 | $375 | CashPrizesEvent2Amt |
| Food And Beverage Event2 | $36 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $2,176 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $4,348 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $2,640 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $1,708 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $651 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $76,133 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $64,840 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $11,293 | GrossRevenueTotalEventsAmt |
| Cash Prizes Total Events | $375 | CashPrizesTotalEventsAmt |
| Non Cash Prizes Total Events | $1,397 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $10,776 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $36 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $18,108 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $30,692 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$19,399 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| BERKSHIRE COMMUNITY COLLEGE | |||||||
| 1350 WEST STREET | PITTSFIELD | MA | 01201 | 042500539 | 501 C3 | $40,293 | SPECIAL FUND PAYMENTS |
| BERKSHIRE COMMUNITY COLLEGE | |||||||
| 1350 WEST STREET | PITTSFIELD | MA | 01201 | 042500539 | 501 C3 | $214,716 | SCHOLARSHIPS |
| BERKSHIRE COMMUNITY COLLEGE | |||||||
| 1350 WEST STREET | PITTSFIELD | MA | 01201 | 042500539 | 501 C3 | $75,501 | OSHER GRANTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 6 | RecipientCnt |
| Cash Grant | $36,000 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | SCHEDULE 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 J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CRAIG SMITH | PersonNm |
| Title | EXECUTIVE DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $0 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $99,210 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $24,710 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $0 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $123,920 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I. LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION'S EXECUTIVE DIRECTOR IS EMPLOYED BY THE RELATED ORGANIZATION. THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE CHIEF EXECUTIVE OFFICER OF THE COLLEGE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | AS 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 11B | THE ANNUAL FILING IS SENT TO THE BOARD FOR THEIR REVIEW PRIOR TO AND COMMENTS PRIOR TO SUBMISSION. |
| PT VI, LINE 12C | THE 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 12C | PERSONS 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 15 | BERKSHIRE 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 19 | THE 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 2C | FINANCE 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKSHIRE COMMUNITY COLLEGE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST STREET | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042500539 | EIN |
| Primary Activities | COMMUNITY COLLEGE EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Exempt Code Section | 115 | ExemptCodeSectionTxt |
| Public Charity Status | N/A | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BERKSHIRE COMMUNITY COLLEGE | ||
| B | $384,396 | GRANTS PAID |
| BERKSHIRE COMMUNITY COLLEGE | ||
| J | $227,782 | REAL ESTATE LEASE |
Comments