Civic Intelligence

Berkshire Dance Theatre Inc

990 • Fiscal year 2017 • EIN 04-2767893

Sep 01, 2016 to Aug 31, 2017 • Filed on Jul 16, 2018

PO Box 359 21 Maple StreetAdams, MA 01220

(413) 743-4645

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.68x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

37th percentile

-1.5%

Higher net margin than 37% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

82nd percentile

$15,900

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

32nd percentile

-7.3%

Faster asset growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

67th percentile

14%

Faster revenue growth than 67% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$44,968

Down $3,541 (-7.3%) from 2016

Net Assets

Down

$14,241

Down $3,576 (-20%) from 2016

Liabilities

Up

$30,727

Up $35 (+0.1%) from 2016

Revenue

Up

$241,128

Up $30,323 (+14%) from 2016

Expenses

Up

$244,787

Up $15,850 (+6.9%) from 2016

Net Income

Up

-$3,659

Up $14,473 (+80%) from 2016

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2010: $146,715Liabilities 2010: $17,592Net Assets 2010: $129,1232010Assets 2011: $127,516Liabilities 2011: $20,006Net Assets 2011: $107,5102011Assets 2012: $108,583Liabilities 2012: $47,625Net Assets 2012: $60,9582012Assets 2013: $88,517Liabilities 2013: $30,172Net Assets 2013: $58,3452013Assets 2014: $72,561Liabilities 2014: $23,973Net Assets 2014: $48,5882014Assets 2015: $59,454Liabilities 2015: $23,550Net Assets 2015: $35,9042015Assets 2016: $48,509Liabilities 2016: $30,692Net Assets 2016: $17,8172016Assets 2017: $44,968Liabilities 2017: $30,727Net Assets 2017: $14,2412017Assets 2018: $24,808Liabilities 2018: $34,070Net Assets 2018: -$9,2622018Assets 2019: $21,766Liabilities 2019: $26,455Net Assets 2019: -$4,6892019Assets 2020: $24,180Liabilities 2020: $9,545Net Assets 2020: $14,6352020Assets 2021: $58,677Liabilities 2021: $15,027Net Assets 2021: $43,6502021Assets 2022: $57,809Liabilities 2022: $28,437Net Assets 2022: $29,3722022Assets 2023: $95,797Liabilities 2023: $85,147Net Assets 2023: $10,6502023

Highlighted filing

2017

Assets$44,968
Liabilities$30,727
Net Assets$14,241

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $332,037Expenses 2010: $322,616Net Income 2010: $9,4212010Revenue 2011: $357,135Expenses 2011: $381,547Net Income 2011: -$24,4122011Revenue 2012: $339,642Expenses 2012: $385,543Net Income 2012: -$45,9012012Revenue 2013: $333,804Expenses 2013: $333,988Net Income 2013: -$1842013Revenue 2014: $327,365Expenses 2014: $337,225Net Income 2014: -$9,8602014Revenue 2015: $240,798Expenses 2015: $253,327Net Income 2015: -$12,5292015Revenue 2016: $210,805Expenses 2016: $228,937Net Income 2016: -$18,1322016Revenue 2017: $241,128Expenses 2017: $244,787Net Income 2017: -$3,6592017Revenue 2018: $212,264Expenses 2018: $235,842Net Income 2018: -$23,5782018Revenue 2019: $251,452Expenses 2019: $246,758Net Income 2019: $4,6942019Revenue 2020: $194,241Expenses 2020: $175,069Net Income 2020: $19,1722020Revenue 2021: $144,099Expenses 2021: $115,501Net Income 2021: $28,5982021Revenue 2022: $187,452Expenses 2022: $201,647Net Income 2022: -$14,1952022Revenue 2023: $233,751Expenses 2023: $252,473Net Income 2023: -$18,7222023

Highlighted filing

2017

Revenue$241,128
Expenses$244,787
Net Income-$3,659
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jul 16, 2018
Return Version
2016v3.0
Gross Receipts
$243,727
Mission and Program Overview

Mission

The organization is dedicated to providing the highest quality dance and performing arts education. The joy, confidence and mutual respect our students gain enhance their communities and continue to guide them throughout their lives.

The organization is dedicated to providing the highest quality dance and performing arts education. The joy, confidence and mutual respect our studetns gain enhance their communities and continue to guide them throughout their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$23,473$20,081▼ $3,392
Inventories for Sale or Use$2,500$12,500▲ $10,000
Accounts Receivable$12,197--
Cash and Non-Interest-Bearing Accounts$5,986$7,893▲ $1,907
Investments Other Securities$1,059$1,200▲ $141
Total Assets$48,509$44,968▼ $3,541
Other Assets Total$3,294$3,294→ $0
Liabilities
Deferred Revenue$23,184$16,095▼ $7,089
Accounts Payable and Accrued Expenses$7,508$14,632▲ $7,124
Total Liabilities$30,692$30,727▲ $35
Net Assets / Fund Balance
Unrestricted Net Assets$17,817$14,241▼ $3,576
Total Net Assets Fund Balance$17,817$14,241▼ $3,576
Total Liabilities and Net Assets / Fund Balance$48,509$44,968▼ $3,541

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1$100,205$100,206
Equipment$2,587$40,049$42,636
Leasehold Improvements$17,493$2,400$19,893
Other Assets Org$3,294--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Hope FontaineCo-directorPT$15,900$15,900
Rebecca AhamadCo-directorPT$13,742$13,742

Board Members and Trustees

NameTitle
Thomas JammaloPresident/chairman of the
Megan LabbeeVice President/secretary
Carrie GreeenDirector
Chaila SekoraDirector
Terry ZiembaDirector
MAUREEN O'MARAFormer Treasurer
Carol MacdonaldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$580
Program Service Revenue
$224,330
Investment Income
$58
Other Revenue
$16,160
All Other Contributions
$580
Change in Net Assets
$-3,659
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$123,173
Salaries, Compensation, and Employee Benefits$120,839
Grants and Similar Amounts Paid$775
Total Fundraising Expense$121
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$73,294$8,144-$81,438
Occupancy$53,828$5,981-$59,809
Current Officers, Directors, Trustees, and Key Employees$2,964$26,678-$29,642
Payroll Taxes$8,783$976-$9,759
Office Expenses-$8,912-$8,912
Fees for Services Accounting-$7,925-$7,925
Insurance$5,394$599-$5,993
Depreciation Depletion$3,392--$3,392
Fees for Services Other$610$1,160-$1,770
Other Expenses$1,320$147-$1,467
Advertising$1,091-$121$1,212
Grants to Domestic Individuals$775--$775
All Other Expenses$192$21-$213
Total Functional Expenses$183,881$60,785$121$244,787
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,055
Fundraising Direct Expenses$6,932
Professional Fundraising Fees$0
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The form 990 is presented to and reviewed by the board at a monthly board meeting prior to filing.

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

Each member of the board of directors completes a conflict of interest form annually. The forms are collected and reviewed.

Form 990, Part VI, Section B, Line 15

Compensation is determined by the board of directors and is reviewed on a regular yearly basis with comparison to market rates and budget.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Berkshire Dance Theatre Inc
EIN
04-2767893
Phone
4137434645
Address
PO BOX 359 21 MAPLE STREET, ADAMS, MA 01220

Signing Officer

Name
Hope Fontaine
Title
Co-director
Phone
4137434645
Signed
2018-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Jammalo
Formed
1981
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
23
Volunteers
80

Preparer

Firm
Giardina & Bresett Pc
Address
809 NORTH STREET, PITTSFIELD, MA 01201
Preparer
William J Bresett Jr CPA
Phone
4134439122
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IRS990/RevenueAmt0224330
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0560
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03448
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt022464
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt032705
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt032948
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt092125
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt058
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt077
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0112
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt089
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0432
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0233034
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0204673
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0224477
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0305638
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0307166
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01274988
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt077
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0112
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt096
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt089
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0432
IRS990ScheduleA/InvestmentIncomeCYPct00.00030
IRS990ScheduleA/InvestmentIncomePYPct00.00070
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99970
IRS990ScheduleA/PublicSupportPY509Pct00.99930
IRS990ScheduleA/PublicSupportTotal509Amt01367113
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0233594
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0208121
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0246941
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0338343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0340114
IRS990ScheduleA/Total509Grp/TotalAmt01367113
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0233652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0208198
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0247053
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0338439
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0340203
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01367545
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02587
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040049
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042636
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017493
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02400
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt019893
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03294
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0100205
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0100206
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020081
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03294
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PRESENTED TO AND REVIEWED BY THE BOARD AT A MONTHLY BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER OF THE BOARD OF DIRECTORS COMPLETES A CONFLICT OF INTEREST FORM ANNUALLY. THE FORMS ARE COLLECTED AND REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS AND IS REVIEWED ON A REGULAR YEARLY BASIS WITH COMPARISON TO MARKET RATES AND BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt048509
IRS990/TotalAssetsEOYAmt044968
IRS990/TotalAssetsGrp/BOYAmt048509
IRS990/TotalAssetsGrp/EOYAmt044968
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0580
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0121
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060785
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0183881
IRS990/TotalFunctionalExpensesGrp/TotalAmt0244787
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030692
IRS990/TotalLiabilitiesEOYAmt030727
IRS990/TotalLiabilitiesGrp/BOYAmt030692
IRS990/TotalLiabilitiesGrp/EOYAmt030727
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt017817
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt014241
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0183881
IRS990/TotalProgramServiceRevenueAmt0224330
IRS990/TotalReportableCompFromOrgAmt029642
IRS990/TotalRevenueGrp/ExclusionAmt016218
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0224330
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0241128
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt080
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt048509
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt044968
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt017817
IRS990/UnrestrictedNetAssetsGrp/EOYAmt014241
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 359
IRS990/USAddress/CityNm0ADAMS
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001220
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.BERKSHIREDANCE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.96$0.85$0.11$2.34$2.52$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.28$0.29$1.87$2.02$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.15$0.44$1.44$1.16$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.10$0.15$1.94$1.75$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.26$0.05$2.51$2.47$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.25$0.34$0.09$2.12$2.36$0.24
2017Detailed filing. Detailed filing data is available for this year.$0.45$0.31$0.14$2.41$2.45$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.49$0.31$0.18$2.11$2.29$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.24$0.36$2.41$2.53$0.13
2014Summary only. Only limited summary data is available for this year.$0.73$0.24$0.49$3.27$3.37$0.10
2013Summary only. Only limited summary data is available for this year.$0.89$0.30$0.58$3.34$3.34$0.00
2012Summary only. Only limited summary data is available for this year.$1.09$0.48$0.61$3.40$3.86$0.46
2011Summary only. Only limited summary data is available for this year.$1.28$0.20$1.08$3.57$3.82$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.18$1.29$3.32$3.23$0.09
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits