Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Assets
Down$342,604
Down $2,450,240 (-88%) from 2020
Net Assets
Down$282,341
Down $395,307 (-58%) from 2020
Liabilities
Down$60,263
Down $2,054,933 (-97%) from 2020
Revenue
Up$77,617
Up $27,062 (+54%) from 2020
Expenses
Down$50,233
Down $34,235 (-41%) from 2020
Net Income
Up$27,384
Up $61,297 (+181%) from 2020
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Other Notes and Loans Receivable, Net | $203,841 | $202,819 | ▼ $1,022 |
| Cash and Non-Interest-Bearing Accounts | $38,221 | $71,043 | ▲ $32,822 |
| Savings and Temporary Cash Investments | $55,428 | $55,434 | ▲ $6 |
| Prepaid Expenses and Deferred Charges | $12,663 | $13,308 | ▲ $645 |
| Other Assets Total | $2,482,691 | $0 | ▼ $2,482,691 |
| Total Assets | $2,792,844 | $342,604 | ▼ $2,450,240 |
| Liabilities | |||
| Tax Exempt Bond Liabilities | $2,053,023 | - | - |
| Deferred Revenue | $60,984 | $60,263 | ▼ $721 |
| Accounts Payable and Accrued Expenses | $1,189 | - | - |
| Total Liabilities | $2,115,196 | $60,263 | ▼ $2,054,933 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $622,036 | $203,224 | ▼ $418,812 |
| Net Assets With Donor Restrictions | $55,612 | $79,117 | ▲ $23,505 |
| Total Net Assets Fund Balance | $677,648 | $282,341 | ▼ $395,307 |
| Total Liabilities and Net Assets / Fund Balance | $2,792,844 | $342,604 | ▼ $2,450,240 |
| Name | Title |
|---|---|
| Charles Swabey | President |
| Micah Singer | Trustee |
| Pamela J Johnson | Trustee |
| William Mulholland | Trustee |
| William Polk | Trustee |
| Charles Stevenson | Clerk/treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $40,656 |
| Grants and Similar Amounts Paid | $9,577 |
| Total Fundraising Expense | $3,815 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | $25,064 | - | - | $25,064 |
| Grants to Domestic Orgs | $9,577 | - | - | $9,577 |
| Depreciation Depletion | $6,977 | - | - | $6,977 |
| Fees for Services Accounting | - | $4,138 | - | $4,138 |
| Other Expenses | - | - | $3,815 | $3,815 |
| Office Expenses | - | $662 | - | $662 |
| Total Functional Expenses | $41,618 | $4,800 | $3,815 | $50,233 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Berkshire Arts & Technology Charter Public School | Adams, MA | 501(c)(3) | To Further the Mission of the School. | $5,577 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“Board members are required to sign a conflict of interest disclosure statement annually.”
“A request can be made of any foundation board member.”
“Forgiveness of long-term debt -422,691.”
“The board of the bart foundation, inc. Assumes oversight of the audit as well as approval of independent accountant.”
“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, 2021. The foundation's information returns are subject to examination by the federal and state jurisdictions.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1189 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 65535 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | JULIA MARKO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4137437311 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1 COMMERCIAL ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ADAMS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01220 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 38221 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 71043 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 65535 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 9577 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12082 |
| IRS990/CYOtherExpensesAmt | 0 | 40656 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 27384 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 50233 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 3815 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 77617 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 60984 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 60263 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 6977 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6977 |
| IRS990/Desc | 0 | TO ASSIST IN THE ESTABLISHMENT, DEVELOPMENT, IMPROVEMENT AND EXPANSION OF EDUCATIONAL OPPORTUNITIES, FACILITIES AND PROGRAMS OF BERKSHIRE ARTS & TECHNOLOGY CHARTER PUBLIC SCHOOL. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 55612 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 79117 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 41618 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4138 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4138 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| 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/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| 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 | CHARLES SWABEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHARLES STEVENSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PAMELA J JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | WILLIAM MULHOLLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MICAH SINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | WILLIAM POLK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| 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 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CLERK/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2005 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 9577 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 9577 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 9577 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 77617 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 25064 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 25064 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12082 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12082 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 677648 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 282341 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 622036 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 203224 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 662 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 662 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2482691 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -422691 |
| IRS990/OtherExpensesGrp/Desc | 0 | FUNDRAISING SUPPLIES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 3815 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3815 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 203841 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 202819 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 12663 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13308 |
| IRS990/PrincipalOfficerNm | 0 | CHARLES SWABEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 36747 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 33423 |
| IRS990/PYInvestmentIncomeAmt | 0 | 12624 |
| IRS990/PYOtherExpensesAmt | 0 | 51045 |
| IRS990/PYOtherRevenueAmt | 0 | 1184 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -33913 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 84468 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 50555 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 27384 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 12082 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 55428 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 55434 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 65535 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 36747 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 49455 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 118302 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 148761 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 418800 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 12082 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 12624 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12961 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12147 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12386 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 62200 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 73637 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.61450 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.89350 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 295587 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 123213 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 65535 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 36747 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 49455 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 118302 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 148761 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 418800 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 481000 |
| 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 | 1 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2021. THE FOUNDATION'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 5577 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TO FURTHER THE MISSION OF THE SCHOOL. |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | BERKSHIRE ARTS & TECHNOLOGY CHARTER PUBLIC SCHOOL |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1 COMMERCIAL ST |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | ADAMS |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 01220 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | THE 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/FormAndLineReferenceDesc | 0 | PART I, LINE 2 |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A REQUEST CAN BE MADE OF ANY FOUNDATION BOARD MEMBER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FORGIVENESS OF LONG-TERM DEBT -422,691. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF THE BART FOUNDATION, INC. ASSUMES OVERSIGHT OF THE AUDIT AS WELL AS APPROVAL OF INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
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| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 4800 |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 50233 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 60263 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 282341 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 342604 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 912 COLD SPRINGS ROAD |
| IRS990/USAddress/CityNm | 0 | WILLIAMSTOWN |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 01267 |
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| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 3 |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHARLES SWABEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4137437311 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-11-08 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE BART FOUNDATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BART |
| ReturnHeader/Filer/EIN | 0 | 203281228 |
| ReturnHeader/Filer/PhoneNum | 0 | 4137437311 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 185 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ADAMS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01220 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 042571780 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | AAFCPAS INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 50 WASHINGTON STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WESTBOROUGH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 01581 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5083669100 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-11-08 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NICHOLE REILLY CPA |
| ReturnHeader/ReturnTs | 0 | 2021-11-11T08:58:04-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | CHARLES |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | SWABEY |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2021-06-30 |
| ReturnHeader/TaxYr | 0 | 2020 |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.