Civic Intelligence

Is183 Inc

EIN 04-3132409 • 501(c)3 • Stockbridge, MA

Profile

IS183, Inc. (dba Berkshire Art Center) is a nonprofit community art school encouraging people of all ages, means and skill levels to enrich their lives through hands on experience in the visual arts.

PO Box 1400Stockbridge, MA 01262

berkshireartcenter.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.40x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.59x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

19th percentile

-10%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-19%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$810,646

Down $123,349 (-13%) from 2023

Liabilities

Down

$312,414

Down $60,924 (-16%) from 2023

Net Assets

Down

$498,232

Down $62,425 (-11%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin19th percentile

Revenue

Up

$716,570

Up $86,852 (+14%) from 2023

Expenses

Up

$778,995

Up $51,738 (+7.1%) from 2023

Net Income

Up

-$62,425

Up $35,114 (+36%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth19th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $749,626Liabilities 2010: $265,325Net Assets 2010: $484,3012010Assets 2011: $713,383Liabilities 2011: $257,132Net Assets 2011: $456,2512011Assets 2012: $703,800Liabilities 2012: $258,145Net Assets 2012: $445,6552012Assets 2013: $714,157Liabilities 2013: $289,307Net Assets 2013: $424,8502013Assets 2014: $679,261Liabilities 2014: $357,594Net Assets 2014: $321,6672014Assets 2015: $663,121Liabilities 2015: $369,234Net Assets 2015: $293,8872015Assets 2016: $699,738Liabilities 2016: $333,687Net Assets 2016: $366,0512016Assets 2017: $653,518Liabilities 2017: $284,201Net Assets 2017: $369,3172017Assets 2018: $665,788Liabilities 2018: $268,274Net Assets 2018: $397,5142018Assets 2019: $642,765Liabilities 2019: $292,399Net Assets 2019: $350,3662019Assets 2020: $795,828Liabilities 2020: $399,499Net Assets 2020: $396,3292020Assets 2021: $854,045Liabilities 2021: $420,380Net Assets 2021: $433,6652021Assets 2022: $1,041,938Liabilities 2022: $383,742Net Assets 2022: $658,1962022Assets 2023: $933,995Liabilities 2023: $373,338Net Assets 2023: $560,6572023Assets 2024: $810,646Liabilities 2024: $312,414Net Assets 2024: $498,2322024

Highlighted filing

2024

Assets$810,646
Liabilities$312,414
Net Assets$498,232
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

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

$1.0M$500K$0-$500KRevenue 2010: $377,018Expenses 2010: $408,782Net Income 2010: -$31,7642010Revenue 2011: $425,572Expenses 2011: $453,622Net Income 2011: -$28,0502011Revenue 2012: $527,644Expenses 2012: $543,221Net Income 2012: -$15,5772012Revenue 2013: $621,905Expenses 2013: $642,710Net Income 2013: -$20,8052013Revenue 2014: $597,146Expenses 2014: $700,329Net Income 2014: -$103,1832014Revenue 2015: $534,269Expenses 2015: $562,049Net Income 2015: -$27,7802015Revenue 2016: $672,408Expenses 2016: $600,244Net Income 2016: $72,1642016Revenue 2017: $509,394Expenses 2017: $526,345Net Income 2017: -$16,9512017Revenue 2018: $553,164Expenses 2018: $524,967Net Income 2018: $28,1972018Revenue 2019: $484,364Expenses 2019: $531,512Net Income 2019: -$47,1482019Revenue 2020: $566,150Expenses 2020: $520,187Net Income 2020: $45,9632020Revenue 2021: $410,001Expenses 2021: $372,665Net Income 2021: $37,3362021Revenue 2022: $773,409Expenses 2022: $548,878Net Income 2022: $224,5312022Revenue 2023: $629,718Expenses 2023: $727,257Net Income 2023: -$97,5392023Revenue 2024: $716,570Expenses 2024: $778,995Net Income 2024: -$62,4252024

Highlighted filing

2024

Revenue$716,570
Expenses$778,995
Net Income-$62,425
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$810,646
Liabilities
$312,414
Net assets
$498,232
Revenue
$716,570
Expenses
$778,995
Net income
-$62,425
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.81$0.31$0.50$0.72$0.78$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.93$0.37$0.56$0.63$0.73$0.10
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.38$0.66$0.77$0.55$0.22
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.42$0.43$0.41$0.37$0.04
2020Summary only. Only limited summary data is available for this year.$0.80$0.40$0.40$0.57$0.52$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.64$0.29$0.35$0.48$0.53$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.67$0.27$0.40$0.55$0.52$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.65$0.28$0.37$0.51$0.53$0.02
2016Summary only. Only limited summary data is available for this year.$0.70$0.33$0.37$0.67$0.60$0.07
2015Summary only. Only limited summary data is available for this year.$0.66$0.37$0.29$0.53$0.56$0.03
2014Summary only. Only limited summary data is available for this year.$0.68$0.36$0.32$0.60$0.70$0.10
2013Summary only. Only limited summary data is available for this year.$0.71$0.29$0.42$0.62$0.64$0.02
2012Summary only. Only limited summary data is available for this year.$0.70$0.26$0.45$0.53$0.54$0.02
2011Summary only. Only limited summary data is available for this year.$0.71$0.26$0.46$0.43$0.45$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.27$0.48$0.38$0.41$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$723,502
Mission and Program Overview

Mission

Founded in 1991, is183 art school of the berkshires is a nonprofit community art school encouraging peaople of all ages, means and skill levels to enrich their lives through hands on experience in the visual arts. The art school's reach extends throughout berkshire county and neighboring states to attract 2,500 people per year to year-round programs in ceramics, painting, drawing, fiber arts, sculpture, animation, mixed media, photography, collage, jewelry, and more for children, teens and adults at locations throughout berkshire county. With the learning through arts program, launched in 2007, is183 brings an innovative arts educatons curriculum to more than 1,250 area elementary, middle and high school students which promotes creative thinking, problem solving, experimentation and collaboration - skills that resonate long after students have left the classroom.

IS183, Inc. (dba Berkshire Art Center) is a nonprofit community art school encouraging people of all ages, means and skill levels to enrich their lives through hands on experience in the visual arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$528,347$503,698▼ $24,649
Savings and Temporary Cash Investments$181,355$136,849▼ $44,506
Cash and Non-Interest-Bearing Accounts$126,028$102,946▼ $23,082
Pledges and Grants Receivable$67,816$49,102▼ $18,714
Prepaid Expenses and Deferred Charges$11,226$12,213▲ $987
Accounts Receivable$18,235$4,850▼ $13,385
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$933,995$810,646▼ $123,349
Other Assets Total$988$988→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$248,056$163,209▼ $84,847
Deferred Revenue$83,582$111,607▲ $28,025
Accounts Payable and Accrued Expenses$41,700$37,598▼ $4,102
Total Liabilities$373,338$312,414▼ $60,924
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$485,746$452,160▼ $33,586
Net Assets With Donor Restrictions$74,911$46,072▼ $28,839
Total Net Assets Fund Balance$560,657$498,232▼ $62,425
Total Liabilities and Net Assets / Fund Balance$933,995$810,646▼ $123,349

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$253,174$274,432$527,606
Buildings$114,905$110,095$225,000
Land$100,000-$100,000
Equipment$28,187$4,419$32,606
Other Land Buildings$7,432$12,121$19,553
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lucie CastaldoExecutive DirectorFT$65,262$7,025$72,287

Board Members and Trustees

NameTitle
Mike ZippelBoard Chair
Cheryl MirerDirector
Michael IbrahimDirector
Elissa Haskins-VaughanClerk
David GilbertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$294,564
Program Service Revenue
$362,562
Investment Income
$83
Other Revenue
$59,361
All Other Contributions
$196,714
Change in Net Assets
$-62,425

Audited Revenue Reconciliation

Revenue per Audited Statements
$716,570
Total Revenue per Audited Statements
$716,570
Total Revenue per Form 990
$716,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$562,021
Other Expenses$216,974
Total Fundraising Expense$35,058
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$405,623$12,522$6,493$424,638
Current Officers, Directors, Trustees, and Key Employees$30,343$37,929$7,586$75,858
Payroll Taxes$32,802$6,996$2,000$41,798
Fees for Services Other$6,654$22,746$7,181$36,581
All Other Expenses$8,656$11,097$5,161$24,914
Depreciation Depletion$19,345$4,126$1,179$24,650
Other Employee Benefits$18,551$649$527$19,727
Advertising$6,300$3,030$2,201$11,531
Insurance$7,248$1,546$442$9,236
Other Expenses$5,670$930$469$7,069
Fees for Services Accounting-$6,500-$6,500
Interest-$3,831-$3,831
Total Functional Expenses$622,772$121,165$35,058$778,995

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$778,995
Total Expenses per Audited Statements$778,995
Total Expenses per Form 990$778,995
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,932
Fundraising Gross Income$6,932
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Benefit$17,855$6,932-$6,932
Total Events$17,855$6,932$6,932-
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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

“Board of Directors review and approve Form 990 before filing.”

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

“The board reviews and updates (as needed) the policy annually. Each board member completes the Conflict of Interest disclosure annually.”

Form 990, Part VI, Section B, Line 15A

“Reviewed by Board in Executive Session.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Is183 Inc
EIN
04-3132409
Phone
4132985252
Address
PO BOX 1400, STOCKBRIDGE, MA 01262

Signing Officer

Name
Laura Thompson
Title
Executive Director
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Zippel
Formed
1991
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
64
Volunteers
25

Preparer

Firm
Mary G Sormeley CPA
Address
560 Day Ave, Ridgefield, NJ 07657
Preparer
Mary G Sormeley
Phone
2018328922
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization does not believe its financial statements include any material, uncertain tax positions. The Organizations tax returns are generally subject to examination by taxing authorities for a period of three years from the date of filing.”

Raw XML AppendixShowing 400 of 499 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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IRS990/Desc0IS183, INC (dba Berkshire Art Center) is a nonprofit community art school encouraging people of all ages, means and skill levels to enrich their lives through hands-on experience in the visual arts.Visual Arts Programming - Berkshire Art Center's core program provides classes and workshops in the visual arts for all ages, year-round. Taught by local visual artists, classes are offered in a variety of mediums including, ceramics, painting, drawing, collage, printmaking, and metal arts. Class tuition is subsidized and scholarships are awarded to students who demonstrate financial need. Berkshire Art Centers robust after-school program is offered with heavily subsidized tuition or entirely free to Berkshire County public school students. Berkshire Art Center presents the work of over 45 artists annually through exhibitions and residencies.
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0IS183, Inc. (dba Berkshire Art Center) is a nonprofit community art school encouraging people of all ages, means and skill levels to enrich their lives through hands on experience in the visual arts.
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IRS990/OtherExpensesGrp/TotalAmt216886
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization does not believe its financial statements include any material, uncertain tax positions. The Organizations tax returns are generally subject to examination by taxing authorities for a period of three years from the date of filing.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Non-discriminatory policy listed on website.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
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