Civic Intelligence

Berkshire Home Care Inc

990 • Fiscal year 2021 • EIN 20-5580227

Jan 01, 2021 to Oct 26, 2021 • Filed on Apr 06, 2022

600 Atlantic Ave 19th FloorBoston, MA 02210

(413) 281-7157

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2021

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

1st percentile

-35503%

Higher net margin than 1% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

2nd percentile

-100%

Faster revenue growth than 2% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$0

Down $733,972 (-100%) from 2020

Net Assets

Down

$0

Down $732,111 (-100%) from 2020

Liabilities

Down

$0

Down $1,861 (-100%) from 2020

Revenue

Down

$321

Down $1,025,548 (-100%) from 2020

Expenses

Down

$114,285

Down $1,384,329 (-92%) from 2020

Net Income

Up

-$113,964

Up $358,781 (+76%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $858,956Liabilities 2011: $176,095Net Assets 2011: $682,8612011Assets 2012: $979,106Liabilities 2012: $174,810Net Assets 2012: $804,2962012Assets 2013: $1,365,211Liabilities 2013: $180,145Net Assets 2013: $1,185,0662013Assets 2014: $2,101,232Liabilities 2014: $408,187Net Assets 2014: $1,693,0452014Assets 2015: $2,020,938Liabilities 2015: $97,916Net Assets 2015: $1,923,0222015Assets 2016: $2,363,023Liabilities 2016: $246,019Net Assets 2016: $2,117,0042016Assets 2017: $2,232,224Liabilities 2017: $171,703Net Assets 2017: $2,060,5212017Assets 2018: $1,916,629Liabilities 2018: $309,480Net Assets 2018: $1,607,1492018Assets 2019: $1,460,015Liabilities 2019: $255,159Net Assets 2019: $1,204,8562019Assets 2020: $733,972Liabilities 2020: $1,861Net Assets 2020: $732,1112020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2021

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,140,4012011Expenses 2012: $3,287,3332012Revenue 2013: $3,818,969Expenses 2013: $3,438,199Net Income 2013: $380,7702013Revenue 2014: $4,338,277Expenses 2014: $4,118,711Net Income 2014: $219,5662014Revenue 2015: $4,923,917Expenses 2015: $4,693,940Net Income 2015: $229,9772015Revenue 2016: $4,674,911Expenses 2016: $4,480,929Net Income 2016: $193,9822016Revenue 2017: $4,615,444Expenses 2017: $4,671,927Net Income 2017: -$56,4832017Revenue 2018: $4,344,136Expenses 2018: $4,747,508Net Income 2018: -$403,3722018Revenue 2019: $4,409,269Expenses 2019: $4,811,562Net Income 2019: -$402,2932019Revenue 2020: $1,025,869Expenses 2020: $1,498,614Net Income 2020: -$472,7452020Revenue 2021: $321Expenses 2021: $114,285Net Income 2021: -$113,9642021

Highlighted filing

2021

Revenue$321
Expenses$114,285
Net Income-$113,964
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Oct 26, 2021
Signed
Apr 6, 2022
Return Version
2021v4.2
Gross Receipts
$321
Mission and Program Overview

Mission

Berkshire home care seeks to assist area residents in attaining a maximum level of wellness in a home and community setting providing comprehensive personalized, professional, and ancillary home health services. The company is committed to the highest standards of excellence in an atmosphere of caring.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$273,190$0▼ $273,190
Accounts Receivable$80,831$0▼ $80,831
Cash and Non-Interest-Bearing Accounts$4,944$0▼ $4,944
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$733,972$0▼ $733,972
Other Assets Total$375,007$0▼ $375,007
Liabilities
Accounts Payable and Accrued Expenses$1,861$0▼ $1,861
Total Liabilities$1,861$0▼ $1,861
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$732,111$0▼ $732,111
Total Net Assets Fund Balance$732,111$0▼ $732,111
Total Liabilities and Net Assets / Fund Balance$733,972$0▼ $733,972
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$321
Other Revenue
$0
Change in Net Assets
$-113,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,285
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$17,500-$17,500
Fees for Services Other-$9,572-$9,572
Insurance-$5,708-$5,708
Office Expenses-$240-$240
Other Expenses-$110-$110
Total Functional Expenses$0$114,285$0$114,285
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

The sole member of the Corporation shall be Lee Regional Visiting Nurse Association, Inc.

Form 990, Part VI, Section A, line 7A

The Member shall have and exercise all rights and powers conferred upon members generally under Chaper 180 of the Massachusetts General Laws, as amended ("Chapter 180"), including, without limitation, the power to elect and remove Directors and amend these Bylaws.

Form 990, Part VI, Section A, line 7B

Various decisions of the governing board are subject to approval by the board members as written in the bylaws.

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

Form 990 is reviewed by the CEO and CFO.

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

Ongoing communication with board.

Form 990, Part VI, Section B, line 15A

Subject to board review.

Form 990, Part VI, Section C, line 19

Upon request.

Filing and Contact Details

Filer

Filer Name
Berkshire Home Care Inc
EIN
20-5580227
Phone
4132817157
Address
600 Atlantic Ave 19th Floor, Boston, MA 02210
Doing Business As
dba Porchlight Home Care

Signing Officer

Name
Michael Sorrentino
Title
Board President
Phone
4132817157
Signed
2022-04-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Sorrentino
Formed
2006
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Berry Dunn McNeil & Parker LLC
Address
1000 Elm Street 4th Floor, Manchester, NH 03101
Preparer
Melissa Magoon CPA
Phone
6036697337
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 3

In 2021, Berkshire Home Care, Inc. entered into a merger agreement with Lee Regional Visiting Nurse Association, Inc. (LRVNA), a non-profit corporation organized in Massachusetts. The effective merger date was November 17, 2021. The agreement provided that LRVNA is the surviving entity.

Form 990, Part XI, line 9:

Net Asset transfer to Lee Regional Visiting Nurse Association, Inc. -618,147.

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IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Cash & Cash Equivalents
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1Due from PVNA - Chicopee
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0Lee Regional VNA Inc
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1Lee Regional VNA Inc
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02021-10-26
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12021-10-26
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0042173421
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1042173421
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0270191
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1347956
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(c)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(c)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt02024 Westover Road
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt12024 Westover Road
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0Chicopee
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1Chicopee
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0MA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1MA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd001022
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd101022
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0Explanation of Involvement: Michael Sorrentino and Marilyn Hansen were voted onto the Lee Regional VNA board on 11/4/21.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2e:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0In 2021, Berkshire Home Care, Inc. entered into a merger agreement with Lee Regional Visiting Nurse Association, Inc. (LRVNA), a non-profit corporation organized in Massachusetts. The effective merger date was November 17, 2021. The agreement provided that LRVNA is the surviving entity.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The sole member of the Corporation shall be Lee Regional Visiting Nurse Association, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Member shall have and exercise all rights and powers conferred upon members generally under Chaper 180 of the Massachusetts General Laws, as amended ("Chapter 180"), including, without limitation, the power to elect and remove Directors and amend these Bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Various decisions of the governing board are subject to approval by the board members as written in the bylaws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990 is reviewed by the CEO and CFO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Ongoing communication with board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Subject to board review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Net Asset transfer to Lee Regional Visiting Nurse Association, Inc. -618,147.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XI, line 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Lee Regional Visiting Nurse Association Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042173421
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Home Care
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt032 Park Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Lee
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001238
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0733972
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0733972
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0114285
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0114285
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01861
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01861
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0732111
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0321
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0321
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0733972
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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