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      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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        <CurrentTaxYearMinus3Years>919755</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>639021</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1298127</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1371484</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>919755</CurrentTaxYearMinus3Years>
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      <GrossReceiptsFromAdmissionsEtc>386996</GrossReceiptsFromAdmissionsEtc>
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        <Contributions>677540</Contributions>
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        <EndOfYearBalance>4198057</EndOfYearBalance>
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      <EndowmentsHeldByUnrelatedOrgs>true</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
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        <BookValue>150000</BookValue>
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        <Depreciation>794920</Depreciation>
        <BookValue>408940</BookValue>
      </Buildings>
      <Equipment>
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        <Depreciation>7863</Depreciation>
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      <TotalExpenses>532628</TotalExpenses>
      <ExcessOrDeficitForYear>1231790</ExcessOrDeficitForYear>
      <NetUnrealizedGLOnInvestments>602059</NetUnrealizedGLOnInvestments>
      <TotalAdjustments>602059</TotalAdjustments>
      <ExcessOrDeficitPerFS>1833849</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>2396202</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>602059</NetUnrealizedGainsInvestments>
      <OtherRevenues>29725</OtherRevenues>
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        <Explanation>DIRECT COST FUND RAISERS</Explanation>
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      <Form990ScheduleDPartXIV>
        <Identifier>SCHED DPT D PART IV LINE 4</Identifier>
        <Explanation>ENDOWMENTS ARE HELD TO GENERATE INCOME FOR GRANTS</Explanation>
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        <GrossRevenueEvent1>28097</GrossRevenueEvent1>
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        <GrossRevenueTotalEvents>35518</GrossRevenueTotalEvents>
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        <AddressUS>
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          <State>MA</State>
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      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>BERKSHIRE COMMUNITY COLLEGE</BusinessNameLine1>
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        <AddressUS>
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          <City>PITTSFIELD</City>
          <State>MA</State>
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        <EINOfRecipient>042500539</EINOfRecipient>
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      <RecipientTable>
        <RecipientNameBusiness>
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        </RecipientNameBusiness>
        <AddressUS>
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          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
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        <EINOfRecipient>042500539</EINOfRecipient>
        <IRCSection>501 C3</IRCSection>
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        <PurposeOfGrant>OSHER GRANTS</PurposeOfGrant>
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      <Form990ScheduleIPartIV>
        <Identifier>Pt I Line 2</Identifier>
        <Explanation>A DETAILED REQUEST FOR FUNDING SCHOLARSHIPS IS PROVIDED BY BERKSHIRE COMMUNITY COLLEGE</Explanation>
      </Form990ScheduleIPartIV>
      <Form990ScheduleIPartIV>
        <Identifier>Pt I Line 2</Identifier>
        <Explanation>THE BOARD REVIEWS THE REQUEST AND AUTHORIZES PAYMENT FOR THOSE EXPENDITURES</Explanation>
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      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 11a</Identifier>
        <Explanation>FULL BOARD REVIEWS BEFORE FILING; DOCUMENTED IN MINUTES OF MEETINGS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 12c</Identifier>
        <Explanation>BOARD MEMBERS UPDATE DISCLOSURES ON RELATED PARTY TRANSACTIONS ANNUALLY</Explanation>
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      <GeneralExplanation>
        <Identifier>Pt VI-B, Line 15</Identifier>
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      <GeneralExplanation>
        <Identifier>Pt VI-C, Line 19</Identifier>
        <Explanation>FINANCIAL STATEMENTS AND POLICIES ARE AVAILABLE DURING NORMAL BUSINESS HOURS</Explanation>
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      <GeneralExplanation>
        <Identifier>Pt XI</Identifier>
        <Explanation>OTHER CHANGE IN NET ASSETS - UNREALIZED GAINS INVESTMENTS</Explanation>
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      <GeneralExplanation>
        <Identifier>Pt XII, Line 2c</Identifier>
        <Explanation>FINANCE COMMITTEE PROVIDES OVERSIGHT FOR PREPARATION OF FINANCIAL STATEMENTS</Explanation>
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        <MethodOfAmtDetermination>ACTUAL PAYMENTS</MethodOfAmtDetermination>
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</Return>