Civic Intelligence

Berkshire Theatre Group Inc

EIN 04-6134497 • 501(c)3 • Pittsfield, MA

Profile

The organization's mission is to sustain, promote and produce theatre for the community through performances and educational activities.

111 South StPittsfield, MA 01201

berkshire theatre.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.26x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.69x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

22nd percentile

-6.6%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$200,000

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

33rd percentile

0.3%

Faster asset growth than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

85th percentile

45%

Faster revenue growth than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$15,165,970

Up $40,832 (+0.3%) from 2023

Liabilities

Up

$3,909,998

Up $412,164 (+12%) from 2023

Net Assets

Down

$11,255,972

Down $371,332 (-3.2%) from 2023

Operations
Liabilities / Revenue75th percentileNet Margin22nd percentile

Revenue

Up

$5,647,262

Up $1,745,817 (+45%) from 2023

Expenses

Up

$6,018,595

Up $628,268 (+12%) from 2023

Net Income

Up

-$371,333

Up $1,117,549 (+75%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

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

$30M$20M$10M$0-$10MAssets 2010: $2,493,942Liabilities 2010: $1,685,742Net Assets 2010: $808,2002010Assets 2011: $2,414,163Liabilities 2011: $1,853,084Net Assets 2011: $561,0792011Assets 2012: $2,279,159Liabilities 2012: $2,020,801Net Assets 2012: $258,3582012Assets 2013: $1,980,158Liabilities 2013: $2,091,698Net Assets 2013: -$111,5402013Assets 2014: $19,336,060Liabilities 2014: $16,214,259Net Assets 2014: $3,121,8012014Assets 2015: $19,028,541Liabilities 2015: $16,481,524Net Assets 2015: $2,547,0172015Assets 2016: $18,977,290Liabilities 2016: $16,652,105Net Assets 2016: $2,325,1852016Assets 2017: $18,628,295Liabilities 2017: $16,659,634Net Assets 2017: $1,968,6612017Assets 2018: $20,052,354Liabilities 2018: $16,075,524Net Assets 2018: $3,976,8302018Assets 2019: $19,731,748Liabilities 2019: $16,549,575Net Assets 2019: $3,182,1732019Assets 2020: $17,340,944Liabilities 2020: $2,189,012Net Assets 2020: $15,151,9322020Assets 2021: $17,772,616Liabilities 2021: $1,819,065Net Assets 2021: $15,953,5512021Assets 2022: $16,236,245Liabilities 2022: $3,120,059Net Assets 2022: $13,116,1862022Assets 2023: $15,125,138Liabilities 2023: $3,497,834Net Assets 2023: $11,627,3042023Assets 2024: $15,165,970Liabilities 2024: $3,909,998Net Assets 2024: $11,255,9722024

Highlighted filing

2024

Assets$15,165,970
Liabilities$3,909,998
Net Assets$11,255,972
Open 2024 Filing

Operations Trend

Revenue Growth85th percentile

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

$10M$5.0M$0-$5.0MExpenses 2010: $2,389,5722010Revenue 2011: $2,339,335Expenses 2011: $2,575,300Net Income 2011: -$235,9652011Revenue 2012: $2,049,717Expenses 2012: $2,352,438Net Income 2012: -$302,7212012Revenue 2013: $2,033,065Expenses 2013: $2,404,959Net Income 2013: -$371,8942013Revenue 2014: $1,561,350Expenses 2014: $2,365,013Net Income 2014: -$803,6632014Revenue 2015: $2,365,755Expenses 2015: $3,025,360Net Income 2015: -$659,6052015Revenue 2016: $3,332,705Expenses 2016: $3,568,639Net Income 2016: -$235,9342016Revenue 2017: $3,845,613Expenses 2017: $4,202,137Net Income 2017: -$356,5242017Revenue 2018: $6,526,496Expenses 2018: $4,633,295Net Income 2018: $1,893,2012018Revenue 2019: $4,595,646Expenses 2019: $5,390,303Net Income 2019: -$794,6572019Revenue 2020: $3,165,344Expenses 2020: $3,358,194Net Income 2020: -$192,8502020Revenue 2021: $5,217,169Expenses 2021: $4,415,550Net Income 2021: $801,6192021Revenue 2022: $2,447,262Expenses 2022: $5,284,627Net Income 2022: -$2,837,3652022Revenue 2023: $3,901,445Expenses 2023: $5,390,327Net Income 2023: -$1,488,8822023Revenue 2024: $5,647,262Expenses 2024: $6,018,595Net Income 2024: -$371,3332024

Highlighted filing

2024

Revenue$5,647,262
Expenses$6,018,595
Net Income-$371,333
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$15,165,970
Liabilities
$3,909,998
Net assets
$11,255,972
Revenue
$5,647,262
Expenses
$6,018,595
Net income
-$371,333
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.2$3.91$11.3$5.65$6.02$0.37
2023Detailed filing. Detailed filing data is available for this year.$15.1$3.50$11.6$3.90$5.39$1.49
2022Detailed filing. Detailed filing data is available for this year.$16.2$3.12$13.1$2.45$5.28$2.84
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.8$1.82$16.0$5.22$4.42$0.80
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.3$2.19$15.2$3.17$3.36$0.19
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$16.5$3.18$4.60$5.39$0.79
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.1$16.1$3.98$6.53$4.63$1.89
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.6$16.7$1.97$3.85$4.20$0.36
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.0$16.7$2.33$3.33$3.57$0.24
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.0$16.5$2.55$2.37$3.03$0.66
2014Summary only. Only limited summary data is available for this year.$19.3$16.2$3.12$1.56$2.37$0.80
2013Summary only. Only limited summary data is available for this year.$1.98$2.09$0.11$2.03$2.40$0.37
2012Summary only. Only limited summary data is available for this year.$2.28$2.02$0.26$2.05$2.35$0.30
2011Summary only. Only limited summary data is available for this year.$2.41$1.85$0.56$2.34$2.58$0.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$1.69$0.81$2.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 1, 2025
Return Version
2024v5.0
Gross Receipts
$5,739,412
Mission and Program Overview

Mission

The organization's mission is to sustain, promote and produce theatre for the community through performances and educational activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,988,117$13,990,288▲ $2,171
Pledges and Grants Receivable$961,978$702,059▼ $259,919
Savings and Temporary Cash Investments$50,271$178,782▲ $128,511
Accounts Receivable$20,765$148,824▲ $128,059
Loans From Officers Directors$52,620$58,128▲ $5,508
Prepaid Expenses and Deferred Charges$60,077$55,176▼ $4,901
Intangible Assets$8,569$6,393▼ $2,176
Total Assets$15,125,138$15,165,970▲ $40,832
Other Assets Total$35,361$84,448▲ $49,087
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,494,347$2,883,067▲ $388,720
Accounts Payable and Accrued Expenses$819,638$846,122▲ $26,484
Deferred Revenue$131,229$122,681▼ $8,548
Total Liabilities$3,497,834$3,909,998▲ $412,164
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,527,325$10,027,912▼ $499,413
Net Assets With Donor Restrictions$1,099,979$1,228,060▲ $128,081
Total Net Assets Fund Balance$11,627,304$11,255,972▼ $371,332
Total Liabilities and Net Assets / Fund Balance$15,125,138$15,165,970▲ $40,832

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,061,995$11,030,973$24,092,968
Equipment$204,442$870,525$1,074,967
Land$684,695-$684,695
Other Land Buildings$39,156$40,655$79,811
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kathleen MaguireArtistic DirectorFT$200,000$200,000
Kathleen MaguireArtistic Dir./CEO-$200,000$200,000
Allison Rachele BaylesEducation DiPT$81,701$81,701

Board Members and Trustees

NameTitle
Lee PerlmanPresident
Alan BassmanTrustee
Brian MarshallTrustee
Daniel ProskinTrustee
Dr Leslie Borck JamesonTrustee
Gerry McintyreTrustee
Kathleen FabrizioTrustee
Lori a RobbinsTrustee
Madelaine BergTrustee
Marvin KrislovTrustee
Mel BarkanTrustee
Robert BeckerTrustee
Tara Wilson NothTrustee
Thomas FynanTrustee
Liz ZieminskiAssistant Tr
David Lloyd JrExecutive VP
Robert BerzokSecretary
Bruce BirenboimVice Preside
Linda RubertoVice Preside
Mary Carol RudinVice Preside
Wende CarverVice Preside
David AuerbachVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,457,556
Program Service Revenue
$2,145,763
Investment Income
$87
Other Revenue
$43,856
All Other Contributions
$2,894,529
Change in Net Assets
$-371,333

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,647,262
Revenue Not Reported on Form 990
$92,150
Total Revenue per Audited Statements
$5,739,412
Total Revenue per Form 990
$5,647,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,284,954
Other Expenses$2,626,317
Total Fundraising Expense$381,308
Professional Fundraising Fees$107,324
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,073,197$657,689$127,098$2,857,984
Depreciation Depletion$381,887$127,297-$509,184
Payroll Taxes$287,173-$13,993$301,166
All Other Expenses$205,908$53,655$-70,000$189,563
Occupancy$41,692$125,076-$166,768
Other Expenses$157,723-$187,831$157,723
Other Employee Benefits$56,058$44,846$11,212$112,116
Interest-$109,045-$109,045
Fees for Services Professional Fundraising--$107,324$107,324
Advertising$100,411--$100,411
Insurance$62,225$31,217$3,850$97,292
Travel$90,095--$90,095
Fees for Services Accounting-$27,717-$27,717
Fees for Services Other$24,470--$24,470
Office Expenses$723$14,812-$15,535
Pension Plan Contributions$13,688--$13,688
Total Functional Expenses$4,445,933$1,191,354$381,308$6,018,595

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,110,744
Total Expenses per Form 990$6,018,595
Expenses per Audited Statements$6,016,417
Expenses Not Reported on Form 990$94,327
Expenses Not Reported on Financial Statements$2,178
Other Expense Adjustments$2,178
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$107,324
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Isadora WolfeCEO DaughterActor, ChoreographerNo$34,485
Brendan BaylesTrustee SonProductionNo$7,480
Eric HillCEO SpouseDirectorNo$5,012
Michael FabrizioTrustee SonMusicianNo$2,500
Alexander HillCEO SonVideographerNo$1,300
Joseph PoulsonCEO Son-in-lawProduction OverhireNo$878

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$52,620$58,128▲ $5,508
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 11B

“The board reviews and approves prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Board members and key staff sign conflict of interest form annually.”

Form 990, Page 6, Part VI, Line 15A

“Board committee reviews comparison of directors compensation in the region to ensure that compensation is within a reasonable range for a similiar position in the area.”

Form 990, Page 6, Part VI, Line 15B

“Board committee reviews comparison of directors compensation in the region to ensure that compensation is within a reasonable range for a similiar position in the area.”

Form 990, Page 6, Part VI, Line 19

“During normal business hours at main office.”

Filing and Contact Details

Filer

Filer Name
Berkshire Theatre Group Inc
EIN
04-6134497
Phone
4132985526
Address
111 SOUTH ST, PITTSFIELD, MA 01201

Signing Officer

Name
Kathleen Maguire
Title
Artistic Dir./CEO
Phone
4134488084
Signed
2025-12-01

Organization Details

Principal Officer
Kathleen Maguire
Formed
1966
Voting Board Members
24
Independent Board Members
22
Employees
165
Volunteers
176

Preparer

Firm
Smith Watson & Company Llp
Address
7 NORTH ST SUITE 205, PITTSFIELD, MA 01201
Preparer
Bryon M Sherman CPA
Phone
4134649940
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“The organization is filing this amended form 990 to correct the following items from the originally filed return: 1. Minor corections to spelling errors identified on the originally filed return. 2. Removal of an individual previously listed as an officer who was incorrectly included. 3. Updated compensation information for key employee to reflect accurate amount. These changes do not materially affect the organization's financial statements or tax-exempt status. The organization has reviewed and confirmed that all other information reported on the return remains accurate.”

Form 990, Page 2, Part III, Line 4A

“Founded in 1928, the berkshire theatre festival (btf) is one of the oldest and most prestigious theatres and mirrors the very history of the american theatre movement. Located in the heart of the village of stockbridge, ma btf remains dedicated to producing theatre that recognizes its venerable past as well as providing a home for the next generation of the american theatres' artists. Its main stage (which houses a 400 seat proscenium theatre) is a national historic site and was designed by the prestigious firm of stanford white. The barn, which is home to the 120 set unicorn theatre, was once owned by the mellon family. The company is dedicated to three areas of activity: performance, education and training. Now in partnership with the colonial theatre in pittsfield ma, the breadth of programming and performances has expanded.”

Form 990, Part XI, Line 9

“Cost of goods sold 92,150 cost of goods sold -92,150 interest reported as amortization on return -2,177 amortization as interest on f/s 2,177 book / tax depreciation difference 1 total 1”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Cost of goods sold 92,150”

Schedule D, Page 4, Part XII, Line 2D

“Cost of goods sold 92,150 interest reported as amortization on return 2,177”

Schedule D, Page 4, Part XII, Line 4B

“Amortization as interest on f/s 2,177 book / tax depreciation difference 1”

Raw XML AppendixShowing 400 of 729 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/Desc0FOUNDED IN 1928, THE BERKSHIRE THEATRE FESTIVAL (BTF) IS ONE OF THE OLDEST AND MOST PRESTIGIOUS THEATRES AND MIRRORS THE VERY HISTORY OF THE AMERICAN THEATRE MOVEMENT. LOCATED IN THE HEART OF THE VILLAGE OF STOCKBRIDGE, MA BTF REMAINS DEDICATED TO PRODUCING THEATRE THAT RECOGNIZES ITS VENERABLE PAST AS WELL AS PROVIDING A HOME FOR THE NEXT GENERATION OF THE AMERICAN THEATRES' ARTISTS. ITS MAIN STAGE (WHICH HOUSES A 400 SEAT PROSCENIUM THEATRE) IS A NATIONAL HISTORIC SITE AND WAS DESIGNED BY THE PRESTIGIOUS FIRM OF STANFORD WHITE. THE BARN, WHICH IS HOME TO THE 120 SET UNICORN THEATRE, WAS ONCE OWNED BY THE MELLON FAMILY. THE COMPANY IS DEDICATED TO THREE AREAS OF ACTIVITY: PERFORMANCE, EDUCATION AND TRAINING. NOW IN PARTNERSHIP WITH THE COLONIAL THEATRE IN PITTSFIELD MA, THE BREADTH OF PROGRAMMING AND PERFORMANCES HAS EXPANDED.
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