BERKSHIRE COMMUNITY COLLEGE FOUNDATION INC: Form 990, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- BERKSHIRE COMMUNITY COLLEGE FOUNDATION INC (EIN 04-2736585)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2015-10-07
- IRS object ID
- 201532809349300408
- Schema version
- 2014v5.0
- 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 M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-10-07T06:58:23-07:00 | ReturnTs |
| Tax Period End | 2015-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FURLANO & ARACE PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 386 SOUTH STREET | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2014-07-01 | 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 INC | BusinessNameLine1Txt |
| 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 | CHARLES PLUNGIS | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 4134994660 | PhoneNum |
| Signature | 2015-09-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | NELSON E FURLANO | PreparerPersonNm |
| Phone | 4134990207 | PhoneNum |
| Preparation | 2015-10-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHARLES PLUNGIS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST ST | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,422,193 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | 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 | 17 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 17 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 35 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $302,473 | PYContributionsGrantsAmt |
| CY Contributions Grants | $450,306 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $549,703 | PYInvestmentIncomeAmt |
| CY Investment Income | $497,476 | CYInvestmentIncomeAmt |
| PY Other Revenue | $150,494 | PYOtherRevenueAmt |
| CY Other Revenue | $142,130 | CYOtherRevenueAmt |
| PY Total Revenue | $1,002,670 | PYTotalRevenueAmt |
| CY Total Revenue | $1,089,912 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $641,042 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $704,637 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $11,831 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $145,710 | PYOtherExpensesAmt |
| CY Other Expenses | $139,213 | CYOtherExpensesAmt |
| PY Total Expenses | $786,752 | PYTotalExpensesAmt |
| CY Total Expenses | $843,850 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $215,918 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $246,062 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,660,830 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,482,523 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $145,009 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $101,398 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,515,821 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $9,381,125 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO ENCOURAGE, RECEIVE AND ADMINISTER | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $706,834 | ExpenseAmt |
| Grant | $704,367 | GrantAmt |
| Desc | EXPENSES CONSIST PRIMARILY OF SCHOLARSHIPS TO STUDENTS WHO ATTEND BERKSHIRE COMMUNITY COLLEGE PLUS DIRECT GRANTS AND CONTRIBUTIONS TO BERKSHIRE COMMUNITY COLLEGE. THESE AMOUNTS INCLUDE THE EXPENDITURES RELATED TO THE OSHER LIFETIME LEARNING INSTITUTE PROGRAM WITH BERKSHIRE COMMUNITY COLLEGE | Desc |
| Total Program Service Expenses | $706,834 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| 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 | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | 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 | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 17 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 17 | 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 | Yes (true) | 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 | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | 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 | C SMITH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4134994660 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1350 WEST ST | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| EUGENE DELLEA | ||||||
| PRESIDENT | 3.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES PLUNGIS | ||||||
| TREASURER | 3.00 | 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 | ||||||
| EXEC. DIRECTOR | 9.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| BARBARA HOCHBERG | ||||||
| VICE PRESIDENT | 3.00 | 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 | |
| WM 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 | |
| ARTHUR STEIN | ||||||
| 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) | $0 | $0 | $0 | |
| SUSAN LOMBARD | ||||||
| DIRECTOR | 3 | Yes (X) | ||||
| BERNARD PINSONNAULT | ||||||
| DIRECTOR | 3 | Yes (X) | ||||
| PATRICIA NAVENTI SINCLAIR | ||||||
| DIRECTOR | 3 | Yes (X) | ||||
| STANLEY WALCZYK | ||||||
| DIRECTOR | 3 | Yes (X) | ||||
| 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 | $450,306 | AllOtherContributionsAmt |
| Noncash Contributions | $25,649 | NoncashContributionsAmt |
| Total Contributions | $450,306 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $139,500 | TotalRevenueColumnAmt |
| Exclusion | $139,500 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $298,137 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $178,342 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $119,795 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $119,795 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $119,795 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,493,794 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,135,818 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $357,976 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $357,976 | TotalRevenueColumnAmt |
| Exclusion | $357,976 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $38,912 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $18,121 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $20,791 | TotalRevenueColumnAmt |
| Exclusion | $20,791 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,544 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,544 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,544 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,089,912 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $121,339 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $518,267 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $704,637 | TotalAmt |
| Program Services | $704,637 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,861 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $22,861 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,946 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $61,946 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,515 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $1,515 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,585 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $5,585 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,009 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $16,009 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,197 | TotalAmt |
| Program Services | $2,197 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| DUES AND SUBSCRIPTIONS | $892 | $0 | $892 | $0 |
| PRINTING/BROCHURES | $6,246 | $0 | $0 | $6,246 |
| OTHER TAXES & LICENSES | $14,277 | $0 | $14,277 | $0 |
| ADMINISTRATIVE SUPPORT | $7,685 | $0 | $7,685 | $0 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $843,850 | TotalAmt |
| Program Services | $706,834 | ProgramServicesAmt |
| Management And General | $125,185 | ManagementAndGeneralAmt |
| Fundraising | $11,831 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,139,400 | BOYAmt |
| EOY | $1,080,124 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $100,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,365 | BOYAmt |
| EOY | $1,971 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,370,107 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $957,939 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $451,048 | BOYAmt |
| EOY | $412,168 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,067,017 | BOYAmt |
| EOY | $7,888,260 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,660,830 | BOYAmt |
| EOY | $9,482,523 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,724 | BOYAmt |
| EOY | $12,101 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $139,285 | BOYAmt |
| EOY | $89,297 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $145,009 | BOYAmt |
| EOY | $101,398 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $568,240 | BOYAmt |
| EOY | $826,250 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,115,897 | BOYAmt |
| EOY | $2,616,819 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,831,684 | BOYAmt |
| EOY | $5,938,056 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,515,821 | BOYAmt |
| EOY | $9,381,125 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,660,830 | BOYAmt |
| EOY | $9,482,523 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $246,062 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$380,758 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | 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 | $1,371,484 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,052,018 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $280,890 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $336,993 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $389,218 | CurrentTaxYearAmt |
| Total | $3,430,603 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,371,484 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,052,018 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $280,890 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $336,993 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $389,218 | CurrentTaxYearAmt |
| Total | $3,430,603 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $3,430,603 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $89,074 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $123,074 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $132,277 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $128,122 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $139,500 | CurrentTaxYearAmt |
| Total | $612,047 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,042,650 | TotalSupportAmt |
| Public Support CY170 | 0.84860 | PublicSupportCY170Pct |
| Public Support PY170 | 0.88000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
| Public Support Total509 | $0 | PublicSupportTotal509Amt |
| Public Support CY509 | 0 | PublicSupportCY509Pct |
| Investment Income CY | 0 | InvestmentIncomeCYPct |
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 | $8,947,581 | BeginningYearBalanceAmt |
| Contributions | $350,306 | 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 | $8,648,022 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,162,704 | 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 | $8,947,581 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,500,385 | 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 | $8,162,704 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $6,914,333 | BeginningYearBalanceAmt |
| Contributions | $1,052,018 | ContributionsAmt |
| Investment Earnings Or Losses | $283,761 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $279,215 | GrantsOrScholarshipsAmt |
| Other Expenditures | $428,334 | OtherExpendituresAmt |
| Administrative Expenses | $42,178 | AdministrativeExpensesAmt |
| End Year Balance | $7,500,385 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $5,135,296 | BeginningYearBalanceAmt |
| Contributions | $1,371,484 | ContributionsAmt |
| Investment Earnings Or Losses | $894,383 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $262,065 | GrantsOrScholarshipsAmt |
| Other Expenditures | $186,628 | OtherExpendituresAmt |
| Administrative Expenses | $38,137 | AdministrativeExpensesAmt |
| End Year Balance | $6,914,333 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.69000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.31000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | 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 | $1,211,195 | OtherCostOrOtherBasisAmt |
| Depreciation | $949,027 | DepreciationAmt |
| Book Value | $262,168 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,912 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,912 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $412,168 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $727,275 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$380,758 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $18,121 | OtherRevenueAmt |
| Revenue Not Reported | -$362,637 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,089,912 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,089,912 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $861,971 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $18,121 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $18,121 | ExpensesNotReportedAmt |
| Expenses Subtotal | $843,850 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $843,850 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Pt V, Line 4 | THE ENDOWMENT FUNDS ARE USED TO PROVIDE SCHOLARSHIPS TO STUDENTS AND FOR OTHER SPECIFIC PURPOSES AS INTENDED BY DONORS. |
| Pt XI, Line 2d | SPECIAL EVENT COSTS |
| Pt XII, Line 2d | SPECIAL EVENT COSTS |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Orchid Show | Event1Nm |
| Gross Receipts Event1 | $26,194 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $26,194 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $13,407 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $12,718 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $12,718 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $4,714 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $38,912 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $38,912 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $18,121 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $18,121 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $20,791 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | 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 ST | PITTSFIELD | MA | 01201 | 042500539 | 501 C3 | $313,584 | SPECIAL FUND PAYMENTS |
| BERKSHIRE COMMUNITY COLLEGE | |||||||
| 1350 WEST ST | PITTSFIELD | MA | 01201 | 042500539 | 501 C3 | $246,456 | SCHOLARSHIPS |
| BERKSHIRE COMMUNITY COLLEGE | |||||||
| 1350 WEST ST | PITTSFIELD | MA | 01201 | 042500539 | 501 C3 | $137,446 | OSHER GRANTS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 9 | RecipientCnt |
| Cash Grant | $7,151 | CashGrantAmt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 6 | ContributionCnt |
| Noncash Contributions Rpt F990 | $25,649 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | LISTED SECURITY VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 |
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 | 501 (C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | PUBLIC | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| BERKSHIRE COMMUNITY COLLEGE | ||
| b | $697,486 | AMOUNT PAID |
| BERKSHIRE COMMUNITY COLLEGE | ||
| j | $220,086 | LEASE |
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