Civic Intelligence

Berkshire Omega Corporation

EIN 04-2708057 • 501(c)2 • Pittsfield, MA

Pub. 78 Eligible

Profile

The organization is dedicated to and operated exclusively for the benefit of, to perform the functions of, and/or to carry out the purposes of berkshire county arc, inc., an exempt organization under section 501(c)(3) of the internal revenue code. Berkshire omega carries out this purpose by owning residential and commercial real estate in western massachusetts and leasing it to berkshire county arc, inc.

PO Box 421Pittsfield, MA 01202

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.88x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

331.25x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2025

Net Margin

97th percentile

100%

Higher net margin than 97% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)2 • $10M-$25M nonprofits • Source year 2025

Asset Growth

72nd percentile

2.7%

Faster asset growth than 72% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

80th percentile

39%

Faster revenue growth than 80% of similar nonprofits.

501(c)2 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$12,521,680

Up $330,868 (+2.7%) from 2024

Liabilities

Up

$11,007,631

Up $297,637 (+2.8%) from 2024

Net Assets

Up

$1,514,049

Up $33,231 (+2.2%) from 2024

Operations
Liabilities / Revenue98th percentileNet Margin97th percentile

Revenue

Up

$33,231

Up $9,276 (+39%) from 2024

Expenses

Flat

$0

Flat from 2024

Net Income

Up

$33,231

Up $9,276 (+39%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2011: $6,992,106Liabilities 2011: $5,769,624Net Assets 2011: $1,222,4822011Assets 2012: $7,381,179Liabilities 2012: $6,159,015Net Assets 2012: $1,222,1642012Assets 2013: $7,390,158Liabilities 2013: $6,040,998Net Assets 2013: $1,349,1602013Assets 2014: $7,602,478Liabilities 2014: $6,237,409Net Assets 2014: $1,365,0692014Assets 2015: $7,942,359Liabilities 2015: $6,549,548Net Assets 2015: $1,392,8112015Assets 2016: $9,569,543Liabilities 2016: $8,127,418Net Assets 2016: $1,442,1252016Assets 2017: $10,076,934Liabilities 2017: $8,504,352Net Assets 2017: $1,572,5822017Assets 2018: $10,754,103Liabilities 2018: $9,126,817Net Assets 2018: $1,627,2862018Assets 2019: $11,959,570Liabilities 2019: $10,331,926Net Assets 2019: $1,627,6442019Assets 2020: $12,222,309Liabilities 2020: $10,618,212Net Assets 2020: $1,604,0972020Assets 2021: $12,370,047Liabilities 2021: $10,893,214Net Assets 2021: $1,476,8332021Assets 2022: $11,834,598Liabilities 2022: $10,363,116Net Assets 2022: $1,471,4822022Assets 2023: $11,407,737Liabilities 2023: $9,950,874Net Assets 2023: $1,456,8632023Assets 2024: $12,190,812Liabilities 2024: $10,709,994Net Assets 2024: $1,480,8182024Assets 2025: $12,521,680Liabilities 2025: $11,007,631Net Assets 2025: $1,514,0492025

Highlighted filing

2025

Assets$12,521,680
Liabilities$11,007,631
Net Assets$1,514,049
Open 2025 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100K-$200KRevenue 2011: $52,181Expenses 2011: $0Net Income 2011: $52,1812011Expenses 2012: $02012Revenue 2013: $126,996Expenses 2013: $0Net Income 2013: $126,9962013Revenue 2014: $15,909Expenses 2014: $0Net Income 2014: $15,9092014Revenue 2015: $27,742Expenses 2015: $0Net Income 2015: $27,7422015Revenue 2016: $49,314Expenses 2016: $0Net Income 2016: $49,3142016Revenue 2017: $130,457Expenses 2017: $0Net Income 2017: $130,4572017Revenue 2018: $54,704Expenses 2018: $0Net Income 2018: $54,7042018Revenue 2019: $358Expenses 2019: $0Net Income 2019: $3582019Revenue 2020: -$23,547Expenses 2020: $0Net Income 2020: -$23,5472020Revenue 2021: -$127,264Expenses 2021: $0Net Income 2021: -$127,2642021Revenue 2022: -$5,351Expenses 2022: $0Net Income 2022: -$5,3512022Revenue 2023: -$14,619Expenses 2023: $0Net Income 2023: -$14,6192023Revenue 2024: $23,955Expenses 2024: $0Net Income 2024: $23,9552024Revenue 2025: $33,231Expenses 2025: $0Net Income 2025: $33,2312025

Highlighted filing

2025

Revenue$33,231
Expenses$0
Net Income$33,231
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,521,680
Liabilities
$11,007,631
Net assets
$1,514,049
Revenue
$33,231
Expenses
$0
Net income
$33,231
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.5$11.0$1.51$0.03$0.00$0.03
2024Detailed filing. Detailed filing data is available for this year.$12.2$10.7$1.48$0.02$0.00$0.02
2023Detailed filing. Detailed filing data is available for this year.$11.4$9.95$1.46$0.01$0.00$0.01
2022Detailed filing. Detailed filing data is available for this year.$11.8$10.4$1.47$0.01$0.00$0.01
2021Detailed filing. Detailed filing data is available for this year.$12.4$10.9$1.48$0.13$0.00$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$10.6$1.60$0.02$0.00$0.02
2019Detailed filing. Detailed filing data is available for this year.$12.0$10.3$1.63$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$10.8$9.13$1.63$0.05$0.00$0.05
2017Detailed filing. Detailed filing data is available for this year.$10.1$8.50$1.57$0.13$0.00$0.13
2016Detailed filing. Detailed filing data is available for this year.$9.57$8.13$1.44$0.05$0.00$0.05
2015Summary only. Only limited summary data is available for this year.$7.94$6.55$1.39$0.03$0.00$0.03
2014Detailed filing. Detailed filing data is available for this year.$7.60$6.24$1.37$0.02$0.00$0.02
2013Detailed filing. Detailed filing data is available for this year.$7.39$6.04$1.35$0.13$0.00$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.38$6.16$1.22$0.00
2011Summary only. Only limited summary data is available for this year.$6.99$5.77$1.22$0.05$0.00$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 7, 2026
Return Version
2025v4.0
Gross Receipts
$1,593,899
Mission and Program Overview

Mission

The organization is dedicated to and operated exclusively for the benefit of, to perform the functions of, and/or to carry out the purposes of berkshire county arc, inc., an exempt organization under section 501(c)(3) of the internal revenue code. Berkshire omega carries out this purpose by owning residential and commercial real estate in western massachusetts and leasing it to berkshire county arc, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$11,897,022$12,456,558▲ $559,536
Savings and Temporary Cash Investments$52,824$34,398▼ $18,426
Cash and Non-Interest-Bearing Accounts$240,468$30,211▼ $210,257
Prepaid Expenses and Deferred Charges$498$513▲ $15
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$12,190,812$12,521,680▲ $330,868
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$10,245,101$10,498,358▲ $253,257
Other Liabilities$295,159$308,453▲ $13,294
Accounts Payable and Accrued Expenses$119,734$200,820▲ $81,086
Deferred Revenue$50,000--
Total Liabilities$10,709,994$11,007,631▲ $297,637
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,480,818$1,514,049▲ $33,231
Total Net Assets Fund Balance$1,480,818$1,514,049▲ $33,231
Total Liabilities and Net Assets / Fund Balance$12,190,812$12,521,680▲ $330,868

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,205,492$6,490,204$14,695,696
Leasehold Improvements$802,149$2,371,908$3,174,057
Land$2,818,247-$2,818,247
Other Land Buildings$630,670-$630,670
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
David CianflonePresident
Gary LevanteDirector
Clementina MonteleoneClerk
Matt JarckTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$50,000
Investment Income
$13
Other Revenue
$-16,782
Change in Net Assets
$33,231

Audited Revenue Reconciliation

Revenue per Audited Statements
$33,231
Revenue Not Reported on Form 990
$1,560,668
Total Revenue per Audited Statements
$1,593,899
Total Revenue per Form 990
$33,231
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Form 990$1,560,668
Total Expenses per Audited Statements$1,560,668
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Promise to Give$308,453
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Berkshire county arc, inc. Performs management and bookkeeping services.”

Form 990, Part VI, Section B, Line 11B

“Board president reviews form with bookkeeping consultant before signing and filing.”

Form 990, Part VI, Section B, Line 12C

“Board reviews annually for any issues that may arise and sign conflict of interest statements.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available upon request. Form 990 is available on guidestar.org and the form 990, ma form p.c. And financial statements are available on the massachusetts' attorney general's website.”

Filing and Contact Details

Filer

Filer Name
Berkshire Omega Corporation
EIN
04-2708057
Phone
4134994241
Address
PO BOX 421, PITTSFIELD, MA 01202

Signing Officer

Name
David Cianflone
Title
President
Signed
2026-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Cianflone
Formed
1980
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Lombardi & Keegan
Address
35 Pearl Street, Pittsfield, MA 01201
Preparer
John J Keegan
Phone
4134993733
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“RENTAL EXPENSES $1560668”

Part XII, Line 2D: Other expenses and losses per audited F/S

“RENTAL EXPENSES $1560668”

Raw XML AppendixShowing 400 of 418 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0119734
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0200820
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATION IS DEDICATED TO AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND/OR TO CARRY OUT THE PURPOSES OF BERKSHIRE COUNTY ARC, INC., AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. BERKSHIRE OMEGA CARRIES OUT THIS PURPOSE BY OWNING RESIDENTIAL AND COMMERCIAL REAL ESTATE IN WESTERN MASSACHUSETTS AND LEASING IT TO BERKSHIRE COUNTY ARC, INC.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0TAMMY WALGER
IRS990/BooksInCareOfDetail/PhoneNum04134994241
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0395 SOUTH STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0PITTSFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001201
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0240468
IRS990/CashNonInterestBearingGrp/EOYAmt030211
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt013
IRS990/CYOtherExpensesAmt00
IRS990/CYOtherRevenueAmt0-16782
IRS990/CYProgramServiceRevenueAmt050000
IRS990/CYRevenuesLessExpensesAmt033231
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt00
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt033231
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt050000
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE ORGANIZATION IS DEDICATED TO AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND/OR TO CARRY OUT THE PURPOSES OF BERKSHIRE COUNTY ARC, INC., AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. BERKSHIRE OMEGA CARRIES OUT THIS PURPOSE BY OWNING RESIDENTIAL AND COMMERCIAL REAL ESTATE IN WESTERN MASSACHUSETTS AND LEASING IT TO BERKSHIRE COUNTY ARC, INC.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID CIANFLONE
IRS990/Form990PartVIISectionAGrp/PersonNm1MATT JARCK
IRS990/Form990PartVIISectionAGrp/PersonNm2GARY LEVANTE
IRS990/Form990PartVIISectionAGrp/PersonNm3CLEMENTINA MONTELEONE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3CLERK
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01980
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01593899
IRS990/GrossRentsGrp/RealAmt01543886
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt013
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08862112
IRS990/LandBldgEquipBasisNetGrp/BOYAmt011897022
IRS990/LandBldgEquipBasisNetGrp/EOYAmt012456558
IRS990/LandBldgEquipCostOrOtherBssAmt021318670
IRS990/LegalDomicileStateCd0MA
IRS990/LessRentalExpensesGrp/RealAmt01560668
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION IS DEDICATED TO AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND/OR TO CARRY OUT THE PURPOSES OF BERKSHIRE COUNTY ARC, INC., AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. BERKSHIRE OMEGA CARRIES OUT THIS PURPOSE BY OWNING RESIDENTIAL AND COMMERCIAL REAL ESTATE IN WESTERN MASSACHUSETTS AND LEASING IT TO BERKSHIRE COUNTY ARC, INC.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt010245101
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt010498358
IRS990/NetAssetsOrFundBalancesBOYAmt01480818
IRS990/NetAssetsOrFundBalancesEOYAmt01514049
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-16782
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-16782
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01480818
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01514049
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt0295159
IRS990/OtherLiabilitiesGrp/EOYAmt0308453
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0498
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0513
IRS990/PrincipalOfficerNm0DAVID CIANFLONE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DEVELOPMENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt050000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt050000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherRevenueAmt0-21058
IRS990/PYProgramServiceRevenueAmt045000
IRS990/PYRevenuesLessExpensesAmt023955
IRS990/PYTotalRevenueAmt023955
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt033231
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-16782
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt052824
IRS990/SavingsAndTempCashInvstGrp/EOYAmt034398
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/OtherSupportSumAmt0616906
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0042218928
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt0616906
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0BERKSHIRE COUNTY ARC INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt08205492
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06490204
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt014695696
IRS990ScheduleD/ExpensesNotReportedAmt01560668
IRS990ScheduleD/LandGrp/BookValueAmt02818247
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02818247
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0802149
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02371908
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03174057
IRS990ScheduleD/OtherExpensesIncludedAmt01560668
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0630670
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0630670
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0308453
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PROMISE TO GIVE
IRS990ScheduleD/OtherRevenueAmt01560668
IRS990ScheduleD/RevenueNotReportedAmt01560668
IRS990ScheduleD/RevenueSubtotalAmt033231
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSES $1560668
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES $1560668
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012456558
IRS990ScheduleD/TotalLiabilityAmt0308453
IRS990ScheduleD/TotalRevenuePerForm990Amt033231
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01593899
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01560668
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BERKSHIRE COUNTY ARC, INC. PERFORMS MANAGEMENT AND BOOKKEEPING SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD PRESIDENT REVIEWS FORM WITH BOOKKEEPING CONSULTANT BEFORE SIGNING AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS ANNUALLY FOR ANY ISSUES THAT MAY ARISE AND SIGN CONFLICT OF INTEREST STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990 IS AVAILABLE ON GUIDESTAR.ORG AND THE FORM 990, MA FORM P.C. AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE MASSACHUSETTS' ATTORNEY GENERAL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BERKSHIRE COUNTY ARC INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0APPOINTS BOARD MEMBERS AND LEASING OF FACILITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0EXEMPT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0395 SOUTH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PITTSFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0true
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0970274
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt11543886
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt26569
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FAIR VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BERKSHIRE COUNTY ARC INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BERKSHIRE COUNTY ARC INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2BERKSHIRE COUNTY ARC INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0a
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1j
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2p
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012190812
IRS990/TotalAssetsEOYAmt012521680
IRS990/TotalAssetsGrp/BOYAmt012190812
IRS990/TotalAssetsGrp/EOYAmt012521680
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010709994
IRS990/TotalLiabilitiesEOYAmt011007631
IRS990/TotalLiabilitiesGrp/BOYAmt010709994
IRS990/TotalLiabilitiesGrp/EOYAmt011007631
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01480818
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01514049
IRS990/TotalProgramServiceRevenueAmt050000
IRS990/TotalRevenueGrp/ExclusionAmt0-16769
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt050000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt033231
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012190812
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012521680
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt075 SOUTH CHURCH STREET
IRS990/USAddress/CityNm0PITTSFIELD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001201
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID CIANFLONE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERKSHIRE OMEGA CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0042708057

Document Assets

No mirrored PDF or thumbnail assets are attached yet.