Civic Intelligence

Berkshire Institute for Christian Studies Inc

EIN 04-3028401 • 501(c)3 • Lenox, MA

Profile

Berkshire institute for christian studies is a one to two year program of religious studies and nurture

PO Box 1888Lenox, MA 01240

berkshireinstitute.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

43rd percentile

-0.6%

Higher net margin than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

98th percentile

$92,443

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

43rd percentile

-7.4%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

1.2%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$319,419

Down $25,393 (-7.4%) from 2024

Liabilities

Down

$89,726

Down $22,794 (-20%) from 2024

Net Assets

Down

$229,693

Down $2,599 (-1.1%) from 2024

Operations
Liabilities / Revenue86th percentileNet Margin43rd percentile

Revenue

Up

$491,699

Up $5,701 (+1.2%) from 2024

Expenses

Up

$494,593

Up $27,129 (+5.8%) from 2024

Net Income

Down

-$2,894

Down $21,428 (-116%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth43rd percentile

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

$400K$200K$0-$200KAssets 2011: $240,925Liabilities 2011: $191,010Net Assets 2011: $49,9152011Assets 2012: $224,490Liabilities 2012: $205,600Net Assets 2012: $18,8902012Assets 2013: $213,654Liabilities 2013: $209,773Net Assets 2013: $3,8812013Assets 2014: $203,850Liabilities 2014: $173,274Net Assets 2014: $30,5762014Assets 2015: $194,008Liabilities 2015: $130,055Net Assets 2015: $63,9532015Assets 2016: $191,197Liabilities 2016: $129,079Net Assets 2016: $62,1182016Assets 2017: $174,319Liabilities 2017: $131,257Net Assets 2017: $43,0622017Assets 2018: $226,623Liabilities 2018: $273,701Net Assets 2018: -$47,0782018Assets 2019: $235,499Liabilities 2019: $122,459Net Assets 2019: $113,0402019Assets 2020: $275,585Liabilities 2020: $139,799Net Assets 2020: $135,7862020Assets 2021: $292,392Liabilities 2021: $67,588Net Assets 2021: $224,8042021Assets 2022: $362,427Liabilities 2022: $155,259Net Assets 2022: $207,1682022Assets 2023: $344,506Liabilities 2023: $134,299Net Assets 2023: $210,2072023Assets 2024: $344,812Liabilities 2024: $112,520Net Assets 2024: $232,2922024Assets 2025: $319,419Liabilities 2025: $89,726Net Assets 2025: $229,6932025

Highlighted filing

2025

Assets$319,419
Liabilities$89,726
Net Assets$229,693
Open 2025 Filing

Operations Trend

Revenue Growth55th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $369,564Expenses 2011: $417,398Net Income 2011: -$47,8342011Revenue 2012: $496,284Expenses 2012: $527,309Net Income 2012: -$31,0252012Revenue 2013: $402,316Expenses 2013: $417,325Net Income 2013: -$15,0092013Revenue 2014: $485,493Expenses 2014: $456,349Net Income 2014: $29,1442014Revenue 2015: $366,624Expenses 2015: $333,282Net Income 2015: $33,3422015Revenue 2016: $383,849Expenses 2016: $385,649Net Income 2016: -$1,8002016Revenue 2017: $350,574Expenses 2017: $369,798Net Income 2017: -$19,2242017Revenue 2018: $268,469Expenses 2018: $358,609Net Income 2018: -$90,1402018Revenue 2019: $577,815Expenses 2019: $421,586Net Income 2019: $156,2292019Revenue 2020: $455,879Expenses 2020: $433,198Net Income 2020: $22,6812020Revenue 2021: $345,542Expenses 2021: $255,905Net Income 2021: $89,6372021Revenue 2022: $429,945Expenses 2022: $440,250Net Income 2022: -$10,3052022Revenue 2023: $440,233Expenses 2023: $445,326Net Income 2023: -$5,0932023Revenue 2024: $485,998Expenses 2024: $467,464Net Income 2024: $18,5342024Revenue 2025: $491,699Expenses 2025: $494,593Net Income 2025: -$2,8942025

Highlighted filing

2025

Revenue$491,699
Expenses$494,593
Net Income-$2,894
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$319,419
Liabilities
$89,726
Net assets
$229,693
Revenue
$491,699
Expenses
$494,593
Net income
-$2,894
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.90$2.30$4.92$4.95$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.45$1.13$2.32$4.86$4.67$0.19
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.45$1.34$2.10$4.40$4.45$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$1.55$2.07$4.30$4.40$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.68$2.25$3.46$2.56$0.90
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$1.40$1.36$4.56$4.33$0.23
2019Summary only. Only limited summary data is available for this year.$2.35$1.22$1.13$5.78$4.22$1.56
2018Summary only. Only limited summary data is available for this year.$2.27$2.74$0.47$2.68$3.59$0.90
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$1.31$0.43$3.51$3.70$0.19
2016Summary only. Only limited summary data is available for this year.$1.91$1.29$0.62$3.84$3.86$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.94$1.30$0.64$3.67$3.33$0.33
2014Summary only. Only limited summary data is available for this year.$2.04$1.73$0.31$4.85$4.56$0.29
2013Summary only. Only limited summary data is available for this year.$2.14$2.10$0.04$4.02$4.17$0.15
2012Summary only. Only limited summary data is available for this year.$2.24$2.06$0.19$4.96$5.27$0.31
2011Summary only. Only limited summary data is available for this year.$2.41$1.91$0.50$3.70$4.17$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 2, 2025
Return Version
2024v5.0
Gross Receipts
$491,699
Mission and Program Overview

Mission

To provide a Christian education at the college level

Berkshire institute for christian studies is a one to two year program of religious studies and nurture

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$219,666$196,732▼ $22,934
Investments in Publicly Traded Securities$93,751$95,903▲ $2,152
Savings and Temporary Cash Investments$19,395$14,784▼ $4,611
Receivables From Officers Etc$12,000$12,000→ $0
Total Assets$344,812$319,419▼ $25,393
Liabilities
Mortgage Notes Payable Secured by Investment Property$112,443$89,626▼ $22,817
Accounts Payable and Accrued Expenses$77$100▲ $23
Total Liabilities$112,520$89,726▼ $22,794
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$163,704$151,285▼ $12,419
Net Assets With Donor Restrictions$68,588$78,408▲ $9,820
Total Net Assets Fund Balance$232,292$229,693▼ $2,599
Total Liabilities and Net Assets / Fund Balance$344,812$319,419▼ $25,393

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$136,498$187,285$323,783
Land$49,380-$49,380
Other Land Buildings$8,624$36,375$44,999
Equipment$2,230$34,275$36,505
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Andrew RicePresidentFT$92,443$92,443
Michael TuttleDir/VP StudeFT$34,202$34,202

Board Members and Trustees

NameTitle
Larry KnowlesChairman
John TateVice Chairma
David CrimiDirector
David RossDirector
David WhitakerDirector
George Karl IiiDirector
Nathan HastyDirector
Sandra HaakonsenDirector
Stephen BrownDirector
Stephen RossSecretary
Dean ShawTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$422,335
Program Service Revenue
$56,480
Investment Income
$8,470
Other Revenue
$4,414
All Other Contributions
$422,335
Change in Net Assets
$-2,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$275,866
Salaries, Compensation, and Employee Benefits$218,727
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$126,645--$126,645
Other Salaries and Wages$76,256--$76,256
All Other Expenses$24,984--$24,984
Depreciation Depletion$22,935--$22,935
Payroll Taxes$15,826--$15,826
Insurance$13,429--$13,429
Occupancy$13,290--$13,290
Office Expenses$9,438--$9,438
Other Expenses$5,944--$5,944
Travel$5,149--$5,149
Fees for Services Accounting-$4,600-$4,600
Interest$3,063--$3,063
Information Technology$2,622--$2,622
Conferences and Meetings$1,844--$1,844
Fees for Service Investment Mgmnt Fees-$611-$611
Advertising$144--$144
Total Functional Expenses$489,382$5,211$0$494,593
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 Officers, Directors, Trustees, and Key Employees$12,000$12,000→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Stephen ross david ross director director brothers”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed by the organization's bursar & the board president before it is filed.”

Form 990, Page 6, Part VI, Line 19

“Available through guidestar.org”

Filing and Contact Details

Filer

Filer Name
Berkshire Institute for
EIN
04-3028401
Phone
4136374673
Address
PO BOX 1888, LENOX, MA 01240

Signing Officer

Name
Andrew Rice
Title
President
Phone
4136374673
Signed
2025-09-02

Organization Details

Principal Officer
Andrew Rice
Formed
1988
Legal Domicile
Ma
Voting Board Members
13
Independent Board Members
11
Employees
9
Volunteers
25

Preparer

Firm
Killeen Arace & Quinn Pc
Address
PO BOX 1819, PITTSFIELD, MA 01202-1819
Preparer
Christine Arace CPA
Phone
4134437366
Raw XML AppendixShowing 400 of 422 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/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
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IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ON WEBSITE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt012000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0HOUSING PURCHASE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt012500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ANDREW RICE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt012000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STEPHEN ROSS DAVID ROSS DIRECTOR DIRECTOR BROTHERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE ORGANIZATION'S BURSAR & THE BOARD PRESIDENT BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE THROUGH GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt055 LOWDEN STREET
IRS990/USAddress/CityNm0PITTSFIELD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001201
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0BERKSHIREINSTITUTE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW RICE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04136374673
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERKSHIRE INSTITUTE FOR
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CHRISTIAN STUDIES INC

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