Civic Intelligence

The Bart Foundation Inc

EIN 20-3281228 • 501(c)3 • Adams, MA

Profile

The purpose of the bart foundation is to enhance the educational opportunities of children in berkshire county, by supporting the berkshire arts and technology charter public school, and such other charter schools and education institutions fostering arts and technology based education, by collecting, maintaining and distributing real property and money.

PO Box 185Adams, MA 01220

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.30x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

23.02x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

10th percentile

-33%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

27th percentile

-3.3%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-17%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$2,483,533

Down $85,231 (-3.3%) from 2023

Liabilities

Down

$3,232,213

Down $39,300 (-1.2%) from 2023

Net Assets

Down

-$748,680

Down $45,931 (-6.5%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin10th percentile

Revenue

Down

$140,436

Down $27,834 (-17%) from 2023

Expenses

Down

$186,367

Down $58,888 (-24%) from 2023

Net Income

Up

-$45,931

Up $31,054 (+40%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $6,115,970Liabilities 2011: $5,480,442Net Assets 2011: $635,5282011Assets 2012: $2,817,152Liabilities 2012: $2,069,118Net Assets 2012: $748,0342012Assets 2013: $2,752,675Liabilities 2013: $2,074,937Net Assets 2013: $677,7382013Assets 2014: $7,036,650Liabilities 2014: $6,100,458Net Assets 2014: $936,1922014Assets 2015: $2,858,110Liabilities 2015: $2,091,629Net Assets 2015: $766,4812015Assets 2016: $2,797,847Liabilities 2016: $2,092,972Net Assets 2016: $704,8752016Assets 2017: $2,847,753Liabilities 2017: $2,106,874Net Assets 2017: $740,8792017Assets 2018: $2,850,158Liabilities 2018: $2,105,262Net Assets 2018: $744,8962018Assets 2019: $2,815,252Liabilities 2019: $2,103,691Net Assets 2019: $711,5612019Assets 2020: $2,792,844Liabilities 2020: $2,115,196Net Assets 2020: $677,6482020Assets 2021: $342,604Liabilities 2021: $60,263Net Assets 2021: $282,3412021Assets 2022: $2,685,800Liabilities 2022: $3,311,564Net Assets 2022: -$625,7642022Assets 2023: $2,568,764Liabilities 2023: $3,271,513Net Assets 2023: -$702,7492023Assets 2024: $2,483,533Liabilities 2024: $3,232,213Net Assets 2024: -$748,6802024

Highlighted filing

2024

Assets$2,483,533
Liabilities$3,232,213
Net Assets-$748,680
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $306,8232011Expenses 2012: $192,1012012Expenses 2013: $227,9472013Revenue 2014: $1,112,159Expenses 2014: $853,705Net Income 2014: $258,4542014Revenue 2015: $82,429Expenses 2015: $252,140Net Income 2015: -$169,7112015Revenue 2016: $129,608Expenses 2016: $191,214Net Income 2016: -$61,6062016Revenue 2017: $160,272Expenses 2017: $124,268Net Income 2017: $36,0042017Revenue 2018: $125,209Expenses 2018: $121,192Net Income 2018: $4,0172018Revenue 2019: $95,602Expenses 2019: $128,937Net Income 2019: -$33,3352019Revenue 2020: $50,555Expenses 2020: $84,468Net Income 2020: -$33,9132020Revenue 2021: $77,617Expenses 2021: $50,233Net Income 2021: $27,3842021Revenue 2022: $153,058Expenses 2022: $147,889Net Income 2022: $5,1692022Revenue 2023: $168,270Expenses 2023: $245,255Net Income 2023: -$76,9852023Revenue 2024: $140,436Expenses 2024: $186,367Net Income 2024: -$45,9312024

Highlighted filing

2024

Revenue$140,436
Expenses$186,367
Net Income-$45,931
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$2,483,533
Liabilities
$3,232,213
Net assets
-$748,680
Revenue
$140,436
Expenses
$186,367
Net income
-$45,931
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$3.23$0.75$0.14$0.19$0.05
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.57$3.27$0.70$0.17$0.25$0.08
2022Detailed filing. Detailed filing data is available for this year.$2.69$3.31$0.63$0.15$0.15$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.06$0.28$0.08$0.05$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.79$2.12$0.68$0.05$0.08$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.82$2.10$0.71$0.10$0.13$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.85$2.11$0.74$0.13$0.12$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$2.11$0.74$0.16$0.12$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.80$2.09$0.70$0.13$0.19$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.86$2.09$0.77$0.08$0.25$0.17
2014Detailed filing. Detailed filing data is available for this year.$7.04$6.10$0.94$1.11$0.85$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$2.07$0.68$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$2.07$0.75$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.12$5.48$0.64$0.31
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 21, 2023
Return Version
2022v5.0
Gross Receipts
$176,462
Mission and Program Overview

Mission

The purpose of the bart foundation is to enhance the educational opportunities of children in berkshire county, by supporting the berkshire arts and technology charter public school, and such other charter schools and education institutions fostering arts and technology based education, by collecting, maintaining, and distributing real property and money.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,347,673$2,257,728▼ $89,945
Other Notes and Loans Receivable, Net$197,297$194,025▼ $3,272
Cash and Non-Interest-Bearing Accounts$96,894$117,011▲ $20,117
Savings and Temporary Cash Investments$43,936--
Total Assets$2,685,800$2,568,764▼ $117,036
Liabilities
Deferred Revenue$3,311,564$3,271,513▼ $40,051
Total Liabilities$3,311,564$3,271,513▼ $40,051
Net Assets / Fund Balance
Net Assets With Donor Restrictions$76,516$40,620▼ $35,896
Net Assets Without Donor Restrictions$-702,280$-743,369▼ $41,089
Total Net Assets Fund Balance$-625,764$-702,749▼ $76,985
Total Liabilities and Net Assets / Fund Balance$2,685,800$2,568,764▼ $117,036

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,068,728$1,261,209$3,329,937
Land$189,000-$189,000
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Charles SwabeyPresident
Micah SingerTrustee
Pamela J JohnsonTrustee
William MulhollandTrustee
William PolkTrustee
Charles StevensonClerk/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$116,127
Program Service Revenue
$0
Investment Income
$12,092
Other Revenue
$40,051
All Other Contributions
$94,383
Change in Net Assets
$-76,985
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$150,982
Other Expenses$94,273
Total Fundraising Expense$570
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$144,982--$144,982
Depreciation Depletion$89,945--$89,945
Grants to Domestic Individuals$6,000--$6,000
Fees for Services Accounting-$2,400-$2,400
Insurance$795--$795
Other Expenses--$570$570
Office Expenses-$563-$563
Total Functional Expenses$241,722$2,963$570$245,255
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Berkshire Arts & Technology Charter Public SchoolAdams, MAGOV'T UNITTo Further the Mission of the School.$144,982
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,192
Fundraising Gross Income$8,192
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Get Bart Smart$29,936$8,192-$8,192
Total Events$29,936$8,192$8,192$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
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Each member of the board of trustees received a copy of the form 990 prior to their november meeting for review. The form 990 is discussed, reviewed and accepted by the board during the meeting.”

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

“Board members are required to sign a conflict of interest disclosure statement annually.”

Form 990, Part VI, Section C, Line 19

“A request can be made of any foundation board member.”

Filing and Contact Details

Filer

Filer Name
The Bart Foundation Inc
EIN
20-3281228
Phone
4137437311
Address
PO BOX 185, ADAMS, MA 01220

Signing Officer

Name
Charles Swabey
Title
President
Phone
4137437311
Signed
2023-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Swabey
Formed
2005
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
16

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Nichole Reilly CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board of the bart foundation, inc. Assumes oversight of the audit as well as approval of independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“The foundation accounts for uncertainty in income taxes in accordance with fasb asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the financial statement regarding a tax position taken or expected to be taken in a tax return. The foundation has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements at june 30, 2023. The foundation's information returns are subject to examination by the federal and state jurisdictions.”

Raw XML AppendixShowing 400 of 417 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE PURPOSE OF THE BART FOUNDATION IS TO ENHANCE THE EDUCATIONAL OPPORTUNITIES OF CHILDREN IN BERKSHIRE COUNTY, BY SUPPORTING THE BERKSHIRE ARTS AND TECHNOLOGY CHARTER PUBLIC SCHOOL, AND SUCH OTHER CHARTER SCHOOLS AND EDUCATION INSTITUTIONS FOSTERING ARTS AND TECHNOLOGY BASED EDUCATION, BY COLLECTING, MAINTAINING, AND DISTRIBUTING REAL PROPERTY AND MONEY.
IRS990/AllOtherContributionsAmt094383
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JULIA MARKO
IRS990/BooksInCareOfDetail/PhoneNum04137437311
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01 COMMERCIAL ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0ADAMS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001220
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt096894
IRS990/CashNonInterestBearingGrp/EOYAmt0117011
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContriRptFundraisingEventAmt021744
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0116127
IRS990/CYGrantsAndSimilarPaidAmt0150982
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IRS990/CYOtherExpensesAmt094273
IRS990/CYOtherRevenueAmt040051
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IRS990/CYRevenuesLessExpensesAmt0-76985
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0245255
IRS990/CYTotalFundraisingExpenseAmt0570
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0168270
IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt089945
IRS990/DepreciationDepletionGrp/TotalAmt089945
IRS990/Desc0TO ASSIST IN THE ESTABLISHMENT, DEVELOPMENT, IMPROVEMENT AND EXPANSION OF EDUCATIONAL OPPORTUNITIES, FACILITIES AND PROGRAMS OF BERKSHIRE ARTS & TECHNOLOGY CHARTER PUBLIC SCHOOL.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
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IRS990/DonorAdvisedFundInd00
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IRS990/DonorRestrictionNetAssetsGrp/EOYAmt040620
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0241722
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02400
IRS990/FeesForServicesAccountingGrp/TotalAmt02400
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES SWABEY
IRS990/Form990PartVIISectionAGrp/PersonNm1CHARLES STEVENSON
IRS990/Form990PartVIISectionAGrp/PersonNm2PAMELA J JOHNSON
IRS990/Form990PartVIISectionAGrp/PersonNm3WILLIAM MULHOLLAND
IRS990/Form990PartVIISectionAGrp/PersonNm4MICAH SINGER
IRS990/Form990PartVIISectionAGrp/PersonNm5WILLIAM POLK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CLERK/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt021744
IRS990/FundraisingDirectExpensesAmt08192
IRS990/FundraisingGrossIncomeAmt08192
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt0150982
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt06000
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IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0144982
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IRS990/GrossReceiptsAmt0176462
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01261209
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IRS990/LoanOutstandingInd00
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IRS990/LocalChaptersInd00
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0THE PURPOSE OF THE BART FOUNDATION IS TO ENHANCE THE EDUCATIONAL OPPORTUNITIES OF CHILDREN IN BERKSHIRE COUNTY, BY SUPPORTING THE BERKSHIRE ARTS AND TECHNOLOGY CHARTER PUBLIC SCHOOL, AND SUCH OTHER CHARTER SCHOOLS AND EDUCATION INSTITUTIONS FOSTERING ARTS AND TECHNOLOGY BASED EDUCATION, BY COLLECTING, MAINTAINING, AND DISTRIBUTING REAL PROPERTY AND MONEY.
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IRS990/OtherExpensesGrp/TotalAmt0570
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CHARLES SWABEY
IRS990/ProfessionalFundraisingInd00
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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-76985
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
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IRS990/ReportLandBuildingEquipmentInd01
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt052143
IRS990/SavingsAndTempCashInvstGrp/BOYAmt043936
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0116127
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt023999
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt065535
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt036747
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt049455
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0291863
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt052143
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0111101
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012082
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012624
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012961
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0200911
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt066217
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.46090
IRS990ScheduleA/PublicSupportPY170Pct00.46300
IRS990ScheduleA/PublicSupportTotal170Amt0227138
IRS990ScheduleA/SubstantialContributorsTotAmt064725
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0116127
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt023999
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt065535
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt036747
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt049455
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0291863
IRS990ScheduleA/TotalSupportAmt0492774
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02068728
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01261209
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03329937
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0189000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0189000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH FASB ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE FOUNDATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2023. THE FOUNDATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02257728
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt021744
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt021744
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08192
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GET BART SMART
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08192
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08192
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt029936
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt029936
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08192
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt08192
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt06000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt05
IRS990ScheduleI/RecipientTable/CashGrantAmt0144982
IRS990ScheduleI/RecipientTable/IRCSectionDesc0GOV'T UNIT
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO FURTHER THE MISSION OF THE SCHOOL.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BERKSHIRE ARTS & TECHNOLOGY CHARTER PUBLIC SCHOOL
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01 COMMERCIAL ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0ADAMS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd001220
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE BART FOUNDATION, INC. SUPPORTS THE BERKSHIRE ARTS & TECHNOLOGY CHARTER PUBLIC SCHOOL BY FUNDRAISING AND ACCEPTING PUBLIC DONATIONS TO SUPPORT THE SCHOOL. THE NET PROCEEDS OF THE FUNDRAISING AND THE FULL AMOUNT OF PUBLIC DONATIONS ARE GRANTED TO THE SCHOOL.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH MEMBER OF THE BOARD OF TRUSTEES RECEIVED A COPY OF THE FORM 990 PRIOR TO THEIR NOVEMBER MEETING FOR REVIEW. THE FORM 990 IS DISCUSSED, REVIEWED AND ACCEPTED BY THE BOARD DURING THE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A REQUEST CAN BE MADE OF ANY FOUNDATION BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF THE BART FOUNDATION, INC. ASSUMES OVERSIGHT OF THE AUDIT AS WELL AS APPROVAL OF INDEPENDENT ACCOUNTANT.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BERKSHIRE ARTS & TECHNOLOGY CHARTER PUBLIC SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0115
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHARTER PUBLIC SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01 COMMERCIAL ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ADAMS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001220
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02685800
IRS990/TotalAssetsEOYAmt02568764
IRS990/TotalAssetsGrp/BOYAmt02685800
IRS990/TotalAssetsGrp/EOYAmt02568764
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0116127
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0570
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02963
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0241722
IRS990/TotalFunctionalExpensesGrp/TotalAmt0245255
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03311564
IRS990/TotalLiabilitiesEOYAmt03271513
IRS990/TotalLiabilitiesGrp/BOYAmt03311564
IRS990/TotalLiabilitiesGrp/EOYAmt03271513
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-625764
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-702749
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0241722
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt052143
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0168270
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02685800
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02568764
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0912 COLD SPRINGS ROAD
IRS990/USAddress/CityNm0WILLIAMSTOWN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001267
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES SWABEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04137437311
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE BART FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BART
ReturnHeader/Filer/EIN0203281228
ReturnHeader/Filer/PhoneNum04137437311
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 185
ReturnHeader/Filer/USAddress/CityNm0ADAMS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001220

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