Civic Intelligence

Berkshire County Christian School

990 • Fiscal year 2020 • EIN 04-2743402

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 06, 2020

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

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

54th percentile

7.7%

Higher net margin than 54% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

85th percentile

$25,600

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

57th percentile

9.4%

Faster asset growth than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

13%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$141,703

Up $12,138 (+9.4%) from 2019

Net Assets

Up

$141,703

Up $26,858 (+23%) from 2019

Liabilities

Down

$0

Down $14,720 (-100%) from 2019

Revenue

Up

$349,489

Up $39,164 (+13%) from 2019

Expenses

Up

$322,631

Up $27,167 (+9.2%) from 2019

Net Income

Up

$26,858

Up $11,997 (+81%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$141,703
Liabilities$0
Net Assets$141,703

Operations Trend

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

2020

Revenue$349,489
Expenses$322,631
Net Income$26,858
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 6, 2020
Return Version
2019v5.1
Gross Receipts
$351,533
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$66,274$83,080▲ $16,806
Accounts Receivable$63,291$58,623▼ $4,668
Total Assets$129,565$141,703▲ $12,138
Liabilities
Deferred Revenue$14,720--
Total Liabilities$14,720$0▼ $14,720
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$114,845$141,703▲ $26,858
Total Net Assets Fund Balance$114,845$141,703▲ $26,858
Total Liabilities and Net Assets / Fund Balance$129,565$141,703▲ $12,138
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heidi DickersonPrincipalFT$25,600$25,600

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$114,139
Program Service Revenue
$232,288
Investment Income
$7
Other Revenue
$3,055
All Other Contributions
$97,155
Change in Net Assets
$26,858
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$229,660
Other Expenses$92,971
Total Fundraising Expense$5,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,400--$187,400
Current Officers, Directors, Trustees, and Key Employees-$20,480$5,120$25,600
Fees for Services Other$18,911$2,681-$21,592
Payroll Taxes$14,679$1,585$396$16,660
Occupancy$14,827--$14,827
Information Technology$3,245$1,100-$4,345
Office Expenses$1,162$2,746-$3,908
Other Expenses$12,268$2,153-$2,153
Insurance-$1,987-$1,987
Advertising$21--$21
Total Functional Expenses$284,383$32,732$5,516$322,631
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,044
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Legacy Dinner$15,875-$1,439-
Other Events$1,109-$605-
Total Events$16,984-$2,044$-2,044
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 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
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
2020-10-06
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 Appendix382 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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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015875
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt01109
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016984
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-2044
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02044
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01439
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0605
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0129565
IRS990/TotalAssetsEOYAmt0141703
IRS990/TotalAssetsGrp/BOYAmt0129565
IRS990/TotalAssetsGrp/EOYAmt0141703
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0114139
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05516
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032732
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0284383
IRS990/TotalFunctionalExpensesGrp/TotalAmt0322631
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014720
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt014720
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0114845
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0141703
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0284383
IRS990/TotalProgramServiceRevenueAmt0232288
IRS990/TotalReportableCompFromOrgAmt025600
IRS990/TotalRevenueGrp/ExclusionAmt0-2037
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0237387
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0349489
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0129565
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0141703
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON DICKERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04136372474
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-06
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/AtSubmissionCreationDeviceId0A92C75D2DC919F39BE3D4BEF393BBC299BAA4506
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C07CB12CE4D993FC44B525511BFA31654F914FB1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.125.165.90
ReturnHeader/FilingSecurityInformation/IPDt02020-10-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm010:21:58
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/PreparationDt02020-10-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M IRWIN CPA
ReturnHeader/ReturnTs02020-10-06T13:09:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

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Filings

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
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