Civic Intelligence

Berkshire County Christian School

990 • Fiscal year 2015 • EIN 04-2743402

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 25, 2016

Organization ProfileWWW.BERKSHIRECHRISTIANSCHOOL.COM
PO Box 198Lenox, MA 01240

(413) 637-2474

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.11x

Higher debt load relative to assets than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

39th percentile

-0.6%

Higher net margin than 39% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

85th percentile

$26,812

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

41st percentile

-2.3%

Faster asset growth than 41% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

2.6%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$59,512

Down $1,375 (-2.3%) from 2014

Net Assets

Down

$52,952

Down $1,535 (-2.8%) from 2014

Liabilities

Up

$6,560

Up $160 (+2.5%) from 2014

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin39th percentile

Revenue

Up

$248,074

Up $6,301 (+2.6%) from 2014

Expenses

Up

$249,609

Up $16,554 (+7.1%) from 2014

Net Income

Down

-$1,535

Down $10,253 (-118%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0Assets 2011: $68,325Liabilities 2011: $10,345Net Assets 2011: $57,9802011Assets 2012: $37,282Liabilities 2012: $11,050Net Assets 2012: $26,2322012Assets 2013: $50,771Liabilities 2013: $5,002Net Assets 2013: $45,7692013Assets 2014: $60,887Liabilities 2014: $6,400Net Assets 2014: $54,4872014Assets 2015: $59,512Liabilities 2015: $6,560Net Assets 2015: $52,9522015Assets 2016: $78,581Liabilities 2016: $12,866Net Assets 2016: $65,7152016Assets 2017: $109,184Liabilities 2017: $27,183Net Assets 2017: $82,0012017Assets 2018: $112,694Liabilities 2018: $12,710Net Assets 2018: $99,9842018Assets 2019: $129,565Liabilities 2019: $14,720Net Assets 2019: $114,8452019Assets 2020: $141,703Liabilities 2020: $0Net Assets 2020: $141,7032020Assets 2021: $44,004Liabilities 2021: $0Net Assets 2021: $44,0042021Assets 2022: $35,818Liabilities 2022: $0Net Assets 2022: $35,8182022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2015

Assets$59,512
Liabilities$6,560
Net Assets$52,952
Open 2015 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2011: $336,887Expenses 2011: $276,440Net Income 2011: $60,4472011Expenses 2012: $340,6552012Revenue 2013: $264,439Expenses 2013: $244,902Net Income 2013: $19,5372013Revenue 2014: $241,773Expenses 2014: $233,055Net Income 2014: $8,7182014Revenue 2015: $248,074Expenses 2015: $249,609Net Income 2015: -$1,5352015Revenue 2016: $239,416Expenses 2016: $226,653Net Income 2016: $12,7632016Revenue 2017: $292,660Expenses 2017: $276,374Net Income 2017: $16,2862017Revenue 2018: $323,050Expenses 2018: $305,067Net Income 2018: $17,9832018Revenue 2019: $310,325Expenses 2019: $295,464Net Income 2019: $14,8612019Revenue 2020: $349,489Expenses 2020: $322,631Net Income 2020: $26,8582020Revenue 2021: $13,352Expenses 2021: $111,051Net Income 2021: -$97,6992021Revenue 2022: $0Expenses 2022: $8,186Net Income 2022: -$8,1862022Revenue 2023: $0Expenses 2023: $35,818Net Income 2023: -$35,8182023

Highlighted filing

2015

Revenue$248,074
Expenses$249,609
Net Income-$1,535
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 25, 2016
Return Version
2014v6.0
Gross Receipts
$253,188
Mission and Program Overview

Mission

Berkshire christian school's mission is to offer an excellent academic education informed by the truth of christ.

Berkshire christian school's mission is to offer an excellent academic education informed by the truth of christ. We believe that our mission is primarily academic, but that it would be incomplete without the contributions of the two great institutions of god's design: the family and the church. With this conviction in mind, bcs works in concert with its families, and with local churches of the berkshire community to provide our students with the best learning, character development, and christian growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$46,651$46,900▲ $249
Cash and Non-Interest-Bearing Accounts$14,236$12,612▼ $1,624
Total Assets$60,887$59,512▼ $1,375
Liabilities
Deferred Revenue$5,480$6,600▲ $1,120
Accounts Payable and Accrued Expenses$920$-40▼ $960
Total Liabilities$6,400$6,560▲ $160
Net Assets / Fund Balance
Unrestricted Net Assets$54,487$52,952▼ $1,535
Total Net Assets Fund Balance$54,487$52,952▼ $1,535
Total Liabilities and Net Assets / Fund Balance$60,887$59,512▼ $1,375
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Heidi DickersonPrincipalFT$26,812$26,812

Board Members and Trustees

NameTitle
Jason DickersonPresident & Treasurer
Mitch LackerVice-president
Matt KinnamanClerk
Revenue and Support

Revenue Composition

Contributions and Grants
$63,782
Program Service Revenue
$185,529
Investment Income
$18
Other Revenue
$-1,255
All Other Contributions
$21,937
Change in Net Assets
$-1,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$203,186
Other Expenses$46,423
Total Fundraising Expense$5,776
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$161,858--$161,858
Current Officers, Directors, Trustees, and Key Employees-$21,449$5,363$26,812
Payroll Taxes$12,453$1,650$413$14,516
Office Expenses$3,137$5,939-$9,076
Fees for Services Other$5,820$1,153-$6,973
Insurance-$3,211-$3,211
Occupancy$2,841--$2,841
Information Technology$1,475--$1,475
Conferences and Meetings$987--$987
Other Expenses$410$674-$410
Advertising$200--$200
Total Functional Expenses$209,757$34,076$5,776$249,609
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$5,114
Fundraising Gross Income$3,061
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Founders Dinner$20,090-$991-
Road Race$17,614-$3,100-
Total Events$37,704-$4,091$-4,091
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Jason dickerson, president is the husband of heidi dickerson who is the principal of the school.”

Form 990, Part VI, Section B, Line 11

“A copy of the form 990 is emailed to the president, vice president, secretary, and treasurer of the board for approval prior to filing.”

Form 990, Part VI, Section B, Line 15

“The principal's salary, as well as all of the teacher's salaries are reviewed yearly. Some years, low enrollment disallows increases. Salary scale is based on regional averages published by the association of christian schools international. The board president (jason dickerson) recuses himself from discussions about the principal's (heidi dickerson) salary.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Berkshire County Christian School
EIN
04-2743402
Phone
4136372474
Address
PO BOX 198, LENOX, MA 01240
Doing Business As
Berkshire Christian School

Signing Officer

Name
Jason Dickerson
Title
President
Phone
4136372474
Signed
2016-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Dickerson
Formed
1981
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
3
Employees
11
Volunteers
25

Preparer

Firm
Adelson & Company Pc
Address
100 NORTH ST, PITTSFIELD, MA 01201
Preparer
Vincent T Viscuso CPA
Phone
4134436408
Raw XML Appendix364 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.

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL INCLUDES A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY IN ALL ADVERTISED SOLICITATIONS FOR STUDENTS.
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JASON DICKERSON, PRESIDENT IS THE HUSBAND OF HEIDI DICKERSON WHO IS THE PRINCIPAL OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS EMAILED TO THE PRESIDENT, VICE PRESIDENT, SECRETARY, AND TREASURER OF THE BOARD FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRINCIPAL'S SALARY, AS WELL AS ALL OF THE TEACHER'S SALARIES ARE REVIEWED YEARLY. SOME YEARS, LOW ENROLLMENT DISALLOWS INCREASES. SALARY SCALE IS BASED ON REGIONAL AVERAGES PUBLISHED BY THE ASSOCIATION OF CHRISTIAN SCHOOLS INTERNATIONAL. THE BOARD PRESIDENT (JASON DICKERSON) RECUSES HIMSELF FROM DISCUSSIONS ABOUT THE PRINCIPAL'S (HEIDI DICKERSON) SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt060887
IRS990/TotalAssetsEOYAmt059512
IRS990/TotalAssetsGrp/BOYAmt060887
IRS990/TotalAssetsGrp/EOYAmt059512
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt063782
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05776
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034076
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0209757
IRS990/TotalFunctionalExpensesGrp/TotalAmt0249609
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06400
IRS990/TotalLiabilitiesEOYAmt06560
IRS990/TotalLiabilitiesGrp/BOYAmt06400
IRS990/TotalLiabilitiesGrp/EOYAmt06560
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt054487
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt052952
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0209757
IRS990/TotalProgramServiceRevenueAmt0185529
IRS990/TotalReportableCompFromOrgAmt026812
IRS990/TotalRevenueGrp/ExclusionAmt0-2035
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0186327
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0248074
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt060887
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt059512
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt054487
IRS990/UnrestrictedNetAssetsGrp/EOYAmt052952
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0259 KEMBLE STREET
IRS990/USAddress/CityNm0LENOX
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001240
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.BERKSHIRECHRISTIANSCHOOL.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON DICKERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04136372474
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERKSHIRE COUNTY CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0042743402
ReturnHeader/Filer/PhoneNum04136372474
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 198
ReturnHeader/Filer/USAddress/CityNm0LENOX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001240
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205711238
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ADELSON & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 NORTH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001201
ReturnHeader/PreparerPersonGrp/PhoneNum04134436408
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VINCENT T VISCUSO CPA
ReturnHeader/ReturnTs02016-01-25T10:57:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$59,512
Liabilities
$6,560
Net assets
$52,952
Revenue
$248,074
Expenses
$249,609
Net income
-$1,535
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.00$0.36$0.36
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$0.00$0.08$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.00$0.44$0.13$1.11$0.98
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$3.49$3.23$0.27
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.15$1.15$3.10$2.95$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.13$1.00$3.23$3.05$0.18
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.27$0.82$2.93$2.76$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.79$0.13$0.66$2.39$2.27$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.07$0.53$2.48$2.50$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.06$0.54$2.42$2.33$0.09
2013Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.51$0.05$0.46$2.64$2.45$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.11$0.26$3.41
2011Summary only. Only limited summary data is available for this year.$0.68$0.10$0.58$3.37$2.76$0.60