BERKSHIRE DANCE THEATRE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BERKSHIRE DANCE THEATRE INC (EIN 04-2767893)
- Tax period
- 2023-09-01 to 2024-08-31
- Filed
- 2026-08-12
- IRS object ID
- 202602249349300515
- Schema version
- 2023v6.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-08-12T18:02:44-04:00 | ReturnTs |
| Tax Period End | 2024-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043178583 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GIARDINA & BRESETT PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 809 NORTH ST | AddressLine1Txt |
| City | PITTSFIELD | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042767893 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BERKSHIRE DANCE THEATRE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BERK | BusinessNameControlTxt |
| Phone | 4137434645 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 129 | AddressLine1Txt |
| City | NORTH ADAMS | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01247 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EMMA WHITTUM | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 4137434645 | PhoneNum |
| Signature | 2026-08-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | WILLIAM J BRESETT JR CPA | PreparerPersonNm |
| PTIN | P01062749 | PTIN |
| Phone | 4134439122 | PhoneNum |
| Preparation | 2026-08-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | EMMA WHITTUM | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 129 | AddressLine1Txt |
| City | NORTH ADAMS | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01247 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $264,857 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.BERKSHIREDANCE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1981 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | BERKSHIRE DANCE THEATRE IS DEDICATED TO PROVIDING THE HIGHEST QUALITY DANCE AND PERFORMING ARTS EDUCATION. THE JOY, CONFIDENCE AND MUTUAL RESPECT OUR STUDENTS GAIN ENHANCE THEIR COMMUNITIES AND CONTINUE TO GUIDE THEM THROUGHOUT THEIR LIVES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 23 | TotalEmployeeCnt |
| Total Volunteers | 80 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $13,342 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,854 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $216,799 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $244,002 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$3,488 | PYInvestmentIncomeAmt |
| CY Investment Income | $1 | CYInvestmentIncomeAmt |
| PY Other Revenue | $7,098 | PYOtherRevenueAmt |
| CY Other Revenue | $3,913 | CYOtherRevenueAmt |
| PY Total Revenue | $233,751 | PYTotalRevenueAmt |
| CY Total Revenue | $256,770 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,340 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,140 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $117,556 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $137,763 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $133,577 | PYOtherExpensesAmt |
| CY Other Expenses | $156,144 | CYOtherExpensesAmt |
| PY Total Expenses | $252,473 | PYTotalExpensesAmt |
| CY Total Expenses | $295,047 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$18,722 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$38,277 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $95,797 | TotalAssetsBOYAmt |
| Total Assets EOY | $57,914 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $85,147 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $85,541 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,650 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$27,627 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | BERKSHIRE DANCE THEATRE IS DEDICATED TO PROVIDING THE HIGHEST QUALITY DANCE AND PERFORMING ARTS EDUCATION. THE JOY, CONFIDENCE AND MUTUAL RESPECT OUR STUDENTS GAIN ENHANCE THEIR COMMUNITIES AND CONTINUE TO GUIDE THEM THROUGHOUT THEIR LIVES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $250,744 | ExpenseAmt |
| Grant | $1,140 | GrantAmt |
| Revenue | $244,002 | RevenueAmt |
| Desc | BERKSHIRE DANCE THEATRE, THROUGH ITS CURRICULUM, FOSTERS A STRENGTH-BASED ENVIRONMENT FOR STUDENTS IN DANCE AND THE PERFORMING ARTS TO ACCOMPLISH THE FOLLOWING GOALS: EXPAND APPRECIATION FOR DANCE AND THE PERFORMING ARTS; SHOWCASE STUDENTS' ACHIEVEMENTS, TALENTS AND PASSION FOR THE ARTS THEREBY DEEPENING PUBLIC SUPPORT AND ENGAGEMENT; BROADEN OPPORTUNITIES FOR COMMUNITY MEMBERS TO ACTIVELY PARTICIPATE IN THE ARTS. CLASSES ARE OFFERED FOR YOUNG CHILDREN THROUGH ADULT AND PRE-PROFESSIONAL LEVELS. | Desc |
| Total Program Service Expenses | $250,744 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | 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 | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 23 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TAYLOR DOYLE | PersonNm |
| Phone | 4137434645 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 129 | AddressLine1Txt |
| City | NORTH ADAMS | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01247 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CAROLYN GREENE | ||||||
| PRESIDENT TO | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| EMMA WHITTUM | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MEGHAN LABBEE | ||||||
| VP/TREAS TO | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TAYLOR DOYLE | ||||||
| VP/TREAS AS | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KIRSTEN ROSE | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERICA VOSBURGH | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GINA FARRY | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STACY PARADISO | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LISA WILK | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $8,854 | AllOtherContributionsAmt |
| Total Contributions | $8,854 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| TUITION AND FEES | $226,334 | $226,334 |
| PRODUCTION REVENUE | $17,668 | $17,668 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $244,002 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1 | TotalRevenueColumnAmt |
| Exclusion | $1 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $7,861 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $5,067 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,794 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,139 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $3,020 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,119 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,119 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $256,770 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $245,121 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $1 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,140 | TotalAmt |
| Program Services | $1,140 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,707 | TotalAmt |
| Program Services | $111,336 | ProgramServicesAmt |
| Management And General | $12,371 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,824 | TotalAmt |
| Program Services | $1,642 | ProgramServicesAmt |
| Management And General | $182 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,232 | TotalAmt |
| Program Services | $11,008 | ProgramServicesAmt |
| Management And General | $1,224 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,325 | TotalAmt |
| Management And General | $7,325 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,457 | TotalAmt |
| Program Services | $3,198 | ProgramServicesAmt |
| Management And General | $259 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,041 | TotalAmt |
| Program Services | $3,041 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,551 | TotalAmt |
| Program Services | $4,340 | ProgramServicesAmt |
| Management And General | $2,211 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,020 | TotalAmt |
| Program Services | $68,418 | ProgramServicesAmt |
| Management And General | $7,602 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248 | TotalAmt |
| Management And General | $248 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26 | TotalAmt |
| Program Services | $26 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,476 | TotalAmt |
| Program Services | $2,774 | ProgramServicesAmt |
| Management And General | $702 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PRODUCTION EXPENSES | $43,821 | $43,821 | |
| BANK & CREDIT CARD FEES | $11,998 | $11,998 | |
| LICENSE FEES | $181 | $181 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $295,047 | TotalAmt |
| Program Services | $250,744 | ProgramServicesAmt |
| Management And General | $44,303 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,490 | BOYAmt |
| EOY | $8,401 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $785 | BOYAmt |
| EOY | $539 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,062 | BOYAmt |
| EOY | $3,186 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,594 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $51,455 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $38,256 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,225 | BOYAmt |
| EOY | $13,199 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,641 | BOYAmt |
| EOY | $32,589 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,797 | BOYAmt |
| EOY | $57,914 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,881 | BOYAmt |
| EOY | $20,640 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,625 | BOYAmt |
| EOY | $25,312 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $13,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,641 | BOYAmt |
| EOY | $26,589 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,147 | BOYAmt |
| EOY | $85,541 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,689 | BOYAmt |
| EOY | -$28,401 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $961 | BOYAmt |
| EOY | $774 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,650 | BOYAmt |
| EOY | -$27,627 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,797 | BOYAmt |
| EOY | $57,914 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$38,277 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $16,956 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $32,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,088 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $13,342 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,854 | CurrentTaxYearAmt |
| Total | $72,740 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $182,094 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $112,658 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $188,669 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $226,318 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $256,002 | CurrentTaxYearAmt |
| Total | $965,741 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $435 | CurrentTaxYearMinus2YearsAmt |
| Total | $435 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $199,050 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $145,158 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $190,192 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $239,660 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $264,856 | CurrentTaxYearAmt |
| Total | $1,038,916 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,038,916 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $95 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $40 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $840 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1 | CurrentTaxYearAmt |
| Total | $982 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $95 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $40 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $6 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $840 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1 | CurrentTaxYearAmt |
| Total | $982 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $199,145 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $145,198 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $190,198 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $240,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $264,857 | CurrentTaxYearAmt |
| Total | $1,039,898 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99910 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99890 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $13,225 | OtherCostOrOtherBasisAmt |
| Depreciation | $26 | DepreciationAmt |
| Book Value | $13,199 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,230 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,230 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,199 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT OF USE ASSET OPERATING LEASE | $26,589 |
| SECURITY DEPOSIT | $6,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $32,589 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT OF USE LIABILITY - OP LEASE | Desc |
| Amt | $26,589 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $26,589 | TotalLiabilityAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROLYN GREENE | PersonNm |
| Relationship With Org | PRESIDENT THRU 12/31 | RelationshipWithOrgTxt |
| Loan Purpose | VT STUDIO MOVE & OPERATING EXP | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $13,000 | OriginalPrincipalAmt |
| Balance Due | $13,000 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | Yes (true) | BoardOrCommitteeApprovalInd |
| Written Agreement | Yes (true) | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $13,000 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | BERKSHIRE DANCE THEATRE IS DEDICATED TO PROVIDING THE HIGHEST QUALITY DANCE AND PERFORMING ARTS EDUCATION. THE JOY, CONFIDENCE AND MUTUAL RESPECT OUR STUDENTS GAIN ENHANCE THEIR COMMUNITIES AND CONTINUE TO GUIDE THEM THROUGHOUT THEIR LIVES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PRESENTED TO AND REVIEWED BY THE BOARD AT A MONTHLY BOARD MEETING PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | EACH MEMBER OF THE BOARD OF DIRECTORS COMPLETES A CONFLICT OF INTEREST FORM ANNUALLY. THE FORMS ARE COLLECTED AND REVIEWED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AND IS REVIEWED ON A REGULAR YEARLY BASIS WITH COMPARISON TO MARKET RATES AND BUDGET. |
| FORM 990, PAGE 6, PART VI, LINE 15B | COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AND IS REVIEWED ON A REGULAR YEARLY BASIS WITH COMPARISON TO MARKET RATES AND BUDGET. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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