Civic Intelligence

Berkshire County Christian School

990 • Fiscal year 2019 • EIN 04-2743402

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 23, 2019

Organization ProfileWWW.BERKSHIRECHRISTIANSCHOOL.COM
PO Box 1980Lenox, MA 01240

(413) 637-2474

Siviq Scores

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

Liabilities / Assets

80th percentile

0.11x

Higher debt load relative to assets than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

53rd percentile

4.8%

Higher net margin than 53% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

85th percentile

$24,944

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

67th percentile

15%

Faster asset growth than 67% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

42nd percentile

-3.9%

Faster revenue growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets80th percentile

Assets

Up

$129,565

Up $16,871 (+15%) from 2018

Net Assets

Up

$114,845

Up $14,861 (+15%) from 2018

Liabilities

Up

$14,720

Up $2,010 (+16%) from 2018

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin53rd percentile

Revenue

Down

$310,325

Down $12,725 (-3.9%) from 2018

Expenses

Down

$295,464

Down $9,603 (-3.1%) from 2018

Net Income

Down

$14,861

Down $3,122 (-17%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth67th 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

2019

Assets$129,565
Liabilities$14,720
Net Assets$114,845
Open 2019 Filing

Operations Trend

Revenue Growth42nd 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

2019

Revenue$310,325
Expenses$295,464
Net Income$14,861
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 23, 2019
Return Version
2018v3.1
Gross Receipts
$312,897
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
Cash and Non-Interest-Bearing Accounts$75,181$66,274▼ $8,907
Accounts Receivable$37,513$63,291▲ $25,778
Total Assets$112,694$129,565▲ $16,871
Liabilities
Deferred Revenue$12,750$14,720▲ $1,970
Accounts Payable and Accrued Expenses$-40--
Total Liabilities$12,710$14,720▲ $2,010
Net Assets / Fund Balance
Unrestricted Net Assets$99,984$114,845▲ $14,861
Total Net Assets Fund Balance$99,984$114,845▲ $14,861
Total Liabilities and Net Assets / Fund Balance$112,694$129,565▲ $16,871
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Heidi DickersonPrincipalFT$24,944$24,944

Board Members and Trustees

NameTitle
Jason DickersonPresident & Treasurer
Mitch LackerVice-president
Jeff BlackTrustee
Terry CowdreyTrustee
Matt KinnamanClerk
Revenue and Support

Revenue Composition

Contributions and Grants
$75,699
Program Service Revenue
$237,191
Investment Income
$7
Other Revenue
$-2,572
All Other Contributions
$45,716
Change in Net Assets
$14,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$225,660
Other Expenses$69,804
Total Fundraising Expense$5,377
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$184,450--$184,450
Current Officers, Directors, Trustees, and Key Employees-$19,955$4,989$24,944
Payroll Taxes$14,328$1,550$388$16,266
Occupancy$15,354--$15,354
Fees for Services Other$12,133$1,521-$13,654
Office Expenses$2,597$4,044-$6,641
Other Expenses$8,183$4,449-$4,449
Information Technology$2,626$1,320-$3,946
Insurance-$2,551-$2,551
Conferences and Meetings$740--$740
Advertising$360--$360
Fees for Services Accounting-$336-$336
Total Functional Expenses$254,361$35,726$5,377$295,464
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,572
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Year End Campaign$18,184-$2,418-
Founders Dinner$11,799-$154-
Total Events$29,983-$2,572$-2,572
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 11B

“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 1980, LENOX, MA 01240
Doing Business As
Berkshire Christian School

Signing Officer

Name
Jason Dickerson
Title
President
Phone
4136372474
Signed
2019-12-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Dickerson
Formed
1981
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
12
Volunteers
25

Preparer

Firm
Adelson & Company Pc
Address
100 NORTH STREET, PITTSFIELD, MA 01201
Preparer
David M Irwin CPA
Phone
4134436408
Raw XML Appendix380 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0-40
IRS990/AccountsReceivableGrp/BOYAmt037513
IRS990/AccountsReceivableGrp/EOYAmt063291
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0BERKSHIRE 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.
IRS990/AdvertisingGrp/ProgramServicesAmt0360
IRS990/AdvertisingGrp/TotalAmt0360
IRS990/AllOtherContributionsAmt045716
IRS990/BooksInCareOfDetail/PersonNm0MITCH LACKER
IRS990/BooksInCareOfDetail/PhoneNum04136372474
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0259 KEMBLE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0LENOX
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001240
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt075181
IRS990/CashNonInterestBearingGrp/EOYAmt066274
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt04989
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt019955
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt024944
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0740
IRS990/ConferencesMeetingsGrp/TotalAmt0740
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContriRptFundraisingEventAmt029983
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt075699
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt07
IRS990/CYOtherExpensesAmt069804
IRS990/CYOtherRevenueAmt0-2572
IRS990/CYProgramServiceRevenueAmt0237191
IRS990/CYRevenuesLessExpensesAmt014861
IRS990/CYSalariesCompEmpBnftPaidAmt0225660
IRS990/CYTotalExpensesAmt0295464
IRS990/CYTotalFundraisingExpenseAmt05377
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0310325
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt012750
IRS990/DeferredRevenueGrp/EOYAmt014720
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE OPERATION OF AN ELEMENTARY SCHOOL - PRESCHOOL THROUGH 12TH GRADETHERE WERE 62 STUDENTS ENROLLED.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0BERKSHIRE CHRISTIAN SCHOOL
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0254361
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0336
IRS990/FeesForServicesAccountingGrp/TotalAmt0336
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01521
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt012133
IRS990/FeesForServicesOtherGrp/TotalAmt013654
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JASON DICKERSON
IRS990/Form990PartVIISectionAGrp/PersonNm1MITCH LACKER
IRS990/Form990PartVIISectionAGrp/PersonNm2MATT KINNAMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3JEFF BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm4TERRY COWDREY
IRS990/Form990PartVIISectionAGrp/PersonNm5HEIDI DICKERSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt524944
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRINCIPAL
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt029983
IRS990/FundraisingDirectExpensesAmt02572
IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0312897
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01320
IRS990/InformationTechnologyGrp/ProgramServicesAmt02626
IRS990/InformationTechnologyGrp/TotalAmt03946
IRS990/InsuranceGrp/ManagementAndGeneralAmt02551
IRS990/InsuranceGrp/TotalAmt02551
IRS990/InvestmentIncomeGrp/ExclusionAmt07
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0BERKSHIRE CHRISTIAN SCHOOL'S MISSION IS TO OFFER AN EXCELLENT ACADEMIC EDUCATION INFORMED BY THE TRUTH OF CHRIST.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt099984
IRS990/NetAssetsOrFundBalancesEOYAmt0114845
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-2572
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-2572
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt015354
IRS990/OccupancyGrp/TotalAmt015354
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04044
IRS990/OfficeExpensesGrp/ProgramServicesAmt02597
IRS990/OfficeExpensesGrp/TotalAmt06641
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CLASSROOM SUPPLIES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04449
IRS990/OtherExpensesGrp/ProgramServicesAmt013590
IRS990/OtherExpensesGrp/ProgramServicesAmt18183
IRS990/OtherExpensesGrp/TotalAmt013590
IRS990/OtherExpensesGrp/TotalAmt18183
IRS990/OtherExpensesGrp/TotalAmt24449
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0184450
IRS990/OtherSalariesAndWagesGrp/TotalAmt0184450
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0388
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01550
IRS990/PayrollTaxesGrp/ProgramServicesAmt014328
IRS990/PayrollTaxesGrp/TotalAmt016266
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JASON DICKERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/Desc1FEES
IRS990/ProgramServiceRevenueGrp/Desc2ASSESSED CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0218227
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114183
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt24781
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0218227
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114183
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt24781
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt071234
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt07
IRS990/PYOtherExpensesAmt062016
IRS990/PYOtherRevenueAmt0-1156
IRS990/PYProgramServiceRevenueAmt0252965
IRS990/PYRevenuesLessExpensesAmt017983
IRS990/PYSalariesCompEmpBnftPaidAmt0243051
IRS990/PYTotalExpensesAmt0305067
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0323050
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt014861
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0237191
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL INCLUDES A STATEMENT OF ITS RACIALLY NONDISCRIMINATORY POLICY IN ALL ADVERTISED SOLICITATIONS FOR STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt029983
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt018184
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt011799
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt02572
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0YEAR END CAMPAIGN
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FOUNDERS DINNER
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018184
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011799
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt029983
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2572
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02572
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02418
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0154
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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0112694
IRS990/TotalAssetsEOYAmt0129565
IRS990/TotalAssetsGrp/BOYAmt0112694
IRS990/TotalAssetsGrp/EOYAmt0129565
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt075699
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05377
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035726
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0254361
IRS990/TotalFunctionalExpensesGrp/TotalAmt0295464
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012710
IRS990/TotalLiabilitiesEOYAmt014720
IRS990/TotalLiabilitiesGrp/BOYAmt012710
IRS990/TotalLiabilitiesGrp/EOYAmt014720
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt099984
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0114845
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0254361
IRS990/TotalProgramServiceRevenueAmt0237191
IRS990/TotalReportableCompFromOrgAmt024944
IRS990/TotalRevenueGrp/ExclusionAmt0-2565
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0237191
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0310325
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0112694
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0129565
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt099984
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0114845
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0259 KEMBLE STREET
IRS990/USAddress/CityNm0LENOX
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001240
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.BERKSHIRECHRISTIANSCHOOL.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON DICKERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04136372474
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-12-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERKSHIRE COUNTY CHRISTIAN SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0042743402
ReturnHeader/Filer/PhoneNum04136372474
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1980
ReturnHeader/Filer/USAddress/CityNm0LENOX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001240
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId07DBFD963D22164255B3CE5B4833FFC92837DD683
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C07CB12CE4D993FC44B525511BFA31654F914FB1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.125.165.90
ReturnHeader/FilingSecurityInformation/IPDt02019-12-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm013:56:15
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205711238
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ADELSON & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 NORTH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001201
ReturnHeader/PreparerPersonGrp/PhoneNum04134436408
ReturnHeader/PreparerPersonGrp/PreparationDt02019-12-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M IRWIN CPA
ReturnHeader/ReturnTs02019-12-23T13:15:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$129,565
Liabilities
$14,720
Net assets
$114,845
Revenue
$310,325
Expenses
$295,464
Net income
$14,861
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
2019Detailed filing. Detailed filing data is available for this year.$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
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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