Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
990 • Fiscal year 2023 • EIN 04-3132409
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
76th percentile
Higher top officer pay than 76% of similar nonprofits.
Top officer pay equals 11.2% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Assets
Down$933,995
Down $107,943 (-10%) from 2022
Net Assets
Down$560,657
Down $97,539 (-15%) from 2022
Liabilities
Down$373,338
Down $10,404 (-2.7%) from 2022
Revenue
Down$629,718
Down $143,691 (-19%) from 2022
Expenses
Up$727,257
Up $178,379 (+32%) from 2022
Net Income
Down-$97,539
Down $322,070 (-143%) from 2022
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $513,166 | $528,347 | ▲ $15,181 |
| Savings and Temporary Cash Investments | $181,267 | $181,355 | ▲ $88 |
| Cash and Non-Interest-Bearing Accounts | $166,245 | $126,028 | ▼ $40,217 |
| Pledges and Grants Receivable | $163,218 | $67,816 | ▼ $95,402 |
| Accounts Receivable | $9,954 | $18,235 | ▲ $8,281 |
| Prepaid Expenses and Deferred Charges | $7,624 | $11,226 | ▲ $3,602 |
| 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 | $1,041,938 | $933,995 | ▼ $107,943 |
| Other Assets Total | $464 | $988 | ▲ $524 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $274,738 | $248,056 | ▼ $26,682 |
| Deferred Revenue | $75,567 | $83,582 | ▲ $8,015 |
| Accounts Payable and Accrued Expenses | $25,187 | $41,700 | ▲ $16,513 |
| Other Liabilities | $8,250 | - | - |
| Total Liabilities | $383,742 | $373,338 | ▼ $10,404 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $504,147 | $485,746 | ▼ $18,401 |
| Net Assets With Donor Restrictions | $154,049 | $74,911 | ▼ $79,138 |
| Total Net Assets Fund Balance | $658,196 | $560,657 | ▼ $97,539 |
| Total Liabilities and Net Assets / Fund Balance | $1,041,938 | $933,995 | ▼ $107,943 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $267,873 | $259,733 | $527,606 |
| Buildings | $120,674 | $104,326 | $225,000 |
| Land | $100,000 | - | $100,000 |
| Equipment | $30,152 | $2,454 | $32,606 |
| Other Land Buildings | $9,648 | $9,905 | $19,553 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lucie Castaldo | Executive Director | FT | $62,358 | $7,860 | $70,218 |
| Name | Title |
|---|---|
| Mike Zippel | Board Chair |
| Marie Rudden | Director |
| Michael Ibrahim | Director |
| Elissa Haskins-Vaughan | Clerk |
| Maurice Peterson | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $494,047 |
| Other Expenses | $233,210 |
| Total Fundraising Expense | $35,105 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $356,651 | $5,872 | $5,209 | $367,732 |
| Current Officers, Directors, Trustees, and Key Employees | $29,242 | $36,554 | $7,310 | $73,106 |
| Payroll Taxes | $29,120 | $5,892 | $1,799 | $36,811 |
| Fees for Services Other | $2,797 | $30,961 | $1,160 | $34,918 |
| All Other Expenses | $10,544 | $4,819 | $16,140 | $31,503 |
| Depreciation Depletion | $18,442 | $3,731 | $1,140 | $23,313 |
| Other Employee Benefits | $16,226 | $-205 | $377 | $16,398 |
| Other Expenses | $10,172 | $2,058 | $629 | $12,859 |
| Interest | - | $11,334 | - | $11,334 |
| Insurance | $7,639 | $1,545 | $472 | $9,656 |
| Advertising | $7,831 | - | - | $7,831 |
| Fees for Services Accounting | - | $6,000 | - | $6,000 |
| Total Functional Expenses | $564,127 | $128,025 | $35,105 | $727,257 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $727,257 |
| Total Expenses per Audited Statements | $727,257 |
| Total Expenses per Form 990 | $727,257 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $11,323 |
| Fundraising Gross Income | $11,323 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Benefit | $22,871 | $11,323 | - | $11,323 |
| Total Events | $22,871 | $11,323 | $11,323 | - |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“Board of Directors review and approve Form 990 before filing.”
“The board reviews and updates (as needed) the policy annually. Each board member completes the Conflict of Interest disclosure annually.”
“Reviewed by Board in Executive Session.”
“No documents available to the public.”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 25187 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 41700 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 9954 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 18235 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 7831 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7831 |
| IRS990/AllOtherContributionsAmt | 0 | 117004 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 16140 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4819 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10544 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 31503 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Lucie Castaldo |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4132985252 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 13 Willard Hill Road |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Stockbridge |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01262 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 166245 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 126028 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 7310 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 36554 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 29242 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 73106 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 11548 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 230607 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 523 |
| IRS990/CYOtherExpensesAmt | 0 | 233210 |
| IRS990/CYOtherRevenueAmt | 0 | 23524 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 375064 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -97539 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 494047 |
| IRS990/CYTotalExpensesAmt | 0 | 727257 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 35105 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 629718 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 75567 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 83582 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 1140 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 3731 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 18442 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 23313 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 154049 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 74911 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 58 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 564127 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 1160 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 30961 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 2797 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 34918 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 7860 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Lucie Castaldo |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Marie Rudden |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Maurice Peterson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Mike Zippel |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Elissa Haskins-Vaughan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Michael Ibrahim |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 62358 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Clerk |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1991 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 11548 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 11323 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 11323 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 90738 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 641041 |
| IRS990/GrossRentsGrp/PersonalAmt | 0 | 4908 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 16220 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 472 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1545 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7639 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9656 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 11334 |
| IRS990/InterestGrp/TotalAmt | 0 | 11334 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 523 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 523 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 376418 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 513166 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 528347 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 904765 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 11317 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 274738 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 248056 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 658196 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 560657 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21128 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 21128 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 504147 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 485746 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 464 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 988 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 377 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | -205 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 16226 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 16398 |
| IRS990/OtherExpensesGrp/Desc | 0 | Program expense |
| IRS990/OtherExpensesGrp/Desc | 1 | Utilities |
| IRS990/OtherExpensesGrp/Desc | 2 | Repairs and maintenance |
| IRS990/OtherExpensesGrp/Desc | 3 | Bank and credit card charges |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 869 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 629 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2846 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 16618 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2058 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 61396 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 14067 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 10172 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 61396 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 17782 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16618 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 12859 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 8250 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Merchandise/Gallery/Exhib |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Miscellaneous |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2012 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 384 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2012 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 384 |
| IRS990/OtherRevenueTotalAmt | 0 | 2396 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 5209 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 5872 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 356651 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 367732 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1799 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5892 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 29120 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 36811 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 163218 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 67816 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 7624 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 11226 |
| IRS990/PrincipalOfficerNm | 0 | Mike Zippel |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Materials income |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Tuition and fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20547 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 354517 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 20547 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 354517 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 469289 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 635 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 165420 |
| IRS990/PYOtherRevenueAmt | 0 | 32704 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 270781 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 224531 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 383458 |
| IRS990/PYTotalExpensesAmt | 0 | 548878 |
| IRS990/PYTotalRevenueAmt | 0 | 773409 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -97539 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 4908 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 16220 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 375064 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 181267 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 181355 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 120674 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 104326 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 225000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 30152 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2454 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 32606 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 727257 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 100000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 100000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 267873 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 259733 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 527606 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 9648 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 9905 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 19553 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 629718 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 528347 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 727257 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 629718 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 629718 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 727257 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Non-discriminatory policy listed on website. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/EmailSolicitationsInd | 0 | X |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 11548 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 11548 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 11323 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Benefit |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 8323 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 8323 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 22871 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 22871 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 11323 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 11323 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt | 0 | 3000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt | 0 | 3000 |
| IRS990ScheduleG/InPersonSolicitationsInd | 0 | X |
| IRS990ScheduleG/LicensedStatesCd | 0 | MA |
| IRS990ScheduleG/MailSolicitationsInd | 0 | X |
| IRS990ScheduleG/PhoneSolicitationsInd | 0 | X |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.