Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Assets
Up$2,685,800
Up $2,343,196 (+684%) from 2021
Net Assets
Down-$625,764
Down $908,105 (-322%) from 2021
Liabilities
Up$3,311,564
Up $3,251,301 (+5395%) from 2021
Revenue
Up$153,058
Up $75,441 (+97%) from 2021
Expenses
Up$147,889
Up $97,656 (+194%) from 2021
Net Income
Down$5,169
Down $22,215 (-81%) from 2021
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 | |||
| Land, Buildings, and Equipment, Net | $0 | $2,347,673 | ▲ $2,347,673 |
| Other Notes and Loans Receivable, Net | $202,819 | $197,297 | ▼ $5,522 |
| Cash and Non-Interest-Bearing Accounts | $71,043 | $96,894 | ▲ $25,851 |
| Savings and Temporary Cash Investments | $55,434 | $43,936 | ▼ $11,498 |
| Prepaid Expenses and Deferred Charges | $13,308 | - | - |
| Total Assets | $342,604 | $2,685,800 | ▲ $2,343,196 |
| Liabilities | |||
| Deferred Revenue | $60,263 | $3,311,564 | ▲ $3,251,301 |
| Total Liabilities | $60,263 | $3,311,564 | ▲ $3,251,301 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $79,117 | $76,516 | ▼ $2,601 |
| Net Assets Without Donor Restrictions | $203,224 | $-702,280 | ▼ $905,504 |
| Total Net Assets Fund Balance | $282,341 | $-625,764 | ▼ $908,105 |
| Total Liabilities and Net Assets / Fund Balance | $342,604 | $2,685,800 | ▲ $2,343,196 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,158,673 | $1,171,264 | $3,329,937 |
| Land | $189,000 | - | $189,000 |
| 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 | $104,131 |
| Grants and Similar Amounts Paid | $43,758 |
| Total Fundraising Expense | $471 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $89,945 | - | - | $89,945 |
| Grants to Domestic Orgs | $38,758 | - | - | $38,758 |
| Fees for Services Accounting | - | $7,719 | - | $7,719 |
| Insurance | $5,342 | - | - | $5,342 |
| Grants to Domestic Individuals | $5,000 | - | - | $5,000 |
| Office Expenses | - | $654 | - | $654 |
| Other Expenses | - | - | $471 | $471 |
| Total Functional Expenses | $139,045 | $8,373 | $471 | $147,889 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Berkshire Arts & Technology Charter Public School | Adams, MA | 501(c)(3) | To Further the Mission of the School. | $38,758 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $23,698 |
| Fundraising Direct Expenses | $5,740 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Get Bart Smart | $23,698 | $23,698 | $543 | $23,155 |
| Total Events | $23,698 | $23,698 | $5,740 | $17,958 |
“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.”
“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, 2022. 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/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 | 23999 |
| 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 | 71043 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 96894 |
| 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 | 23999 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 43758 |
| IRS990/CYInvestmentIncomeAmt | 0 | 71050 |
| IRS990/CYOtherExpensesAmt | 0 | 104131 |
| IRS990/CYOtherRevenueAmt | 0 | 58009 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 5169 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 147889 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 471 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 153058 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 60263 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 3311564 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 89945 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 89945 |
| 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 | 79117 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 76516 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 139045 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7719 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7719 |
| 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 | 1 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 5740 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 23698 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 43758 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 5000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 5000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 38758 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 38758 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 158798 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 40051 |
| 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/InsuranceGrp/ProgramServicesAmt | 0 | 5342 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5342 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 71050 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 71050 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1171264 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2347673 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3518937 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| 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 | 282341 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -625764 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 17958 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 17958 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 40051 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 40051 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 203224 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -702280 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 654 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 654 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | FUNDRAISING SUPPLIES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 471 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 471 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 202819 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 197297 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 13308 |
| IRS990/PrincipalOfficerNm | 0 | CHARLES SWABEY |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -913274 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 65535 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 9577 |
| IRS990/PYInvestmentIncomeAmt | 0 | 12082 |
| IRS990/PYOtherExpensesAmt | 0 | 40656 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 27384 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 50233 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 77617 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 5169 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 40051 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 111101 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 55434 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 43936 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 23999 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 65535 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 36747 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 49455 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 118302 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 294038 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 111101 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 12082 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12624 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12961 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12147 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 160915 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 91273 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.46300 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.61450 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 210660 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 83378 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 23999 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 65535 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 36747 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 49455 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 118302 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 294038 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 454953 |
| 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/BuildingsGrp/BookValueAmt | 0 | 2158673 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1171264 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3329937 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 189000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 189000 |
| 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, 2022. 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 | 2347673 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 5740 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | GET BART SMART |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 5197 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 5197 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 23698 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 23698 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 23698 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 23698 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 17958 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 543 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 543 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 38758 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| 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 | 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 XII, LINE 2C: |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | BERKSHIRE ARTS & TECHNOLOGY CHARTER PUBLIC SCHOOL |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | CHARTER PUBLIC SCHOOL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1 COMMERCIAL ST |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | ADAMS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 01220 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 1 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 342604 |
| IRS990/TotalAssetsEOYAmt | 0 | 2685800 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 342604 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2685800 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 23999 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 471 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 8373 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 139045 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 147889 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 60263 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3311564 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 60263 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3311564 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 282341 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -625764 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 139045 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 17958 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 111101 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 153058 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 342604 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2685800 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| 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 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| 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 | 2022-11-02 |
| 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 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.