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
8th percentile
Higher net margin than 8% 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
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Down$2,568,764
Down $117,036 (-4.4%) from 2022
Net Assets
Down-$702,749
Down $76,985 (-12%) from 2022
Liabilities
Down$3,271,513
Down $40,051 (-1.2%) from 2022
Revenue
Up$168,270
Up $15,212 (+9.9%) from 2022
Expenses
Up$245,255
Up $97,366 (+66%) from 2022
Net Income
Down-$76,985
Down $82,154 (-1589%) from 2022
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 | $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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,068,728 | $1,261,209 | $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 |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Berkshire Arts & Technology Charter Public School | Adams, MA | GOV'T UNIT | To Further the Mission of the School. | $144,982 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $8,192 |
| Fundraising Gross Income | $8,192 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Get Bart Smart | $29,936 | $8,192 | - | $8,192 |
| Total Events | $29,936 | $8,192 | $8,192 | $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.”
“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, 2023. 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 | 94383 |
| 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 | 96894 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 117011 |
| 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/ContriRptFundraisingEventAmt | 0 | 21744 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 116127 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 150982 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12092 |
| IRS990/CYOtherExpensesAmt | 0 | 94273 |
| IRS990/CYOtherRevenueAmt | 0 | 40051 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -76985 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 245255 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 570 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 168270 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 3311564 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 3271513 |
| 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 | 76516 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 40620 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 241722 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2400 |
| 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/FundraisingAmt | 0 | 21744 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 8192 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 8192 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantAmt | 0 | 150982 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 6000 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 6000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 144982 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 144982 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 176462 |
| 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 | 795 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 795 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 12092 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12092 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1261209 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2347673 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2257728 |
| 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 | -625764 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -702749 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 40051 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 40051 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -702280 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -743369 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 563 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 563 |
| 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 | 570 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 570 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 197297 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 194025 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | CHARLES SWABEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 23999 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 43758 |
| IRS990/PYInvestmentIncomeAmt | 0 | 71050 |
| IRS990/PYOtherExpensesAmt | 0 | 104131 |
| IRS990/PYOtherRevenueAmt | 0 | 58009 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 5169 |
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| IRS990/PYTotalExpensesAmt | 0 | 147889 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 153058 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -76985 |
| 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 | 52143 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 43936 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 116127 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 23999 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65535 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 36747 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49455 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 291863 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 52143 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 111101 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12082 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 12624 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12961 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 200911 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 66217 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.46090 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.46300 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 227138 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 64725 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 116127 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 23999 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 65535 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 36747 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 49455 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 291863 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 492774 |
| 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 | 2068728 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1261209 |
| 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, 2023. 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 | 2257728 |
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| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 8192 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | GET BART SMART |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 8192 |
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| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | GOV'T UNIT |
| 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 |
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| 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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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 245255 |
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| IRS990/USAddress/CityNm | 0 | WILLIAMSTOWN |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| 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 | 2023-11-21 |
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| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01220 |
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Displayed year
2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.