Civic Intelligence

Berkshire Resources for Integration of Diverse Groups & Education Inc.

990 • Fiscal year 2023 • EIN 26-1211169

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

17 Main StreetLee, MA 01238

(413) 394-4305

Siviq Scores

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

Liabilities / Assets

89th percentile

0.67x

Higher debt load relative to assets than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.36x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

79th percentile

$133,625

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

97th percentile

167%

Faster asset growth than 97% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

89th percentile

81%

Faster revenue growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$983,509

Up $615,665 (+167%) from 2022

Net Assets

Up

$323,475

Up $102,452 (+46%) from 2022

Liabilities

Up

$660,034

Up $513,213 (+350%) from 2022

Revenue

Up

$1,819,607

Up $813,632 (+81%) from 2022

Expenses

Up

$1,751,064

Up $763,286 (+77%) from 2022

Net Income

Up

$68,543

Up $50,346 (+277%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $477Liabilities 2010: $17,400Net Assets 2010: -$16,9232010Assets 2013: $31,658Liabilities 2013: $50,395Net Assets 2013: -$18,7372013Assets 2014: $35,212Liabilities 2014: $72,933Net Assets 2014: -$37,7212014Assets 2015: $22,699Liabilities 2015: $103,416Net Assets 2015: -$80,7172015Assets 2017: $31,236Liabilities 2017: $104,347Net Assets 2017: -$73,1112017Assets 2018: $107,802Liabilities 2018: $128,341Net Assets 2018: -$20,5392018Assets 2019: $110,814Liabilities 2019: $64,795Net Assets 2019: $46,0192019Assets 2020: $544,980Liabilities 2020: $224,767Net Assets 2020: $320,2132020Assets 2021: $474,495Liabilities 2021: $271,669Net Assets 2021: $202,8262021Assets 2022: $367,844Liabilities 2022: $146,821Net Assets 2022: $221,0232022Assets 2023: $983,509Liabilities 2023: $660,034Net Assets 2023: $323,4752023

Highlighted filing

2023

Assets$983,509
Liabilities$660,034
Net Assets$323,475

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2010: $122,067Expenses 2010: $139,270Net Income 2010: -$17,2032010Revenue 2013: $223,817Expenses 2013: $208,251Net Income 2013: $15,5662013Revenue 2014: $191,479Expenses 2014: $210,463Net Income 2014: -$18,9842014Revenue 2015: $156,742Expenses 2015: $192,466Net Income 2015: -$35,7242015Revenue 2017: $146,087Expenses 2017: $150,087Net Income 2017: -$4,0002017Revenue 2018: $294,895Expenses 2018: $242,323Net Income 2018: $52,5722018Revenue 2019: $491,912Expenses 2019: $425,355Net Income 2019: $66,5572019Revenue 2020: $1,231,198Expenses 2020: $954,818Net Income 2020: $276,3802020Revenue 2021: $1,031,803Expenses 2021: $1,149,190Net Income 2021: -$117,3872021Revenue 2022: $1,005,975Expenses 2022: $987,778Net Income 2022: $18,1972022Revenue 2023: $1,819,607Expenses 2023: $1,751,064Net Income 2023: $68,5432023

Highlighted filing

2023

Revenue$1,819,607
Expenses$1,751,064
Net Income$68,543
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$1,819,607
Mission and Program Overview

Mission

the organization serves as a catalyst for change through collaboration, education, training, dialogue, fellowship and advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$101,992$610,586▲ $508,594
Cash and Non-Interest-Bearing Accounts$250,629$186,202▼ $64,427
Land, Buildings, and Equipment, Net$762$137,461▲ $136,699
Investments in Publicly Traded Securities$48,960$48,960→ $0
Prepaid Expenses and Deferred Charges$300$300→ $0
Total Assets$402,643$983,509▲ $580,866
Liabilities
Accounts Payable and Accrued Expenses$70,066$487,253▲ $417,187
Mortgage Notes Payable Secured by Investment Property$77,645$172,781▲ $95,136
Total Liabilities$147,711$660,034▲ $512,323
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$254,932$323,475▲ $68,543
Total Net Assets Fund Balance$254,932$323,475▲ $68,543
Total Liabilities and Net Assets / Fund Balance$402,643$983,509▲ $580,866

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$137,461$12,129$149,590
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gwendolyn H VansantCEOFT$133,625$133,625

Board Members and Trustees

NameTitle
Jeff LowensteinCo-chair
Rev Sloan Letman IvCo-chair
Veronica FentonVice Chair
Alexis ClaytorBoard Member
Elizabeth AdamsBoard Member
Gabriela CruzBoard Member
Maryann NorisBoard Member
Erica BarretoSecretary
Steve GlickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,313,794
Program Service Revenue
$505,744
Investment Income
$69
Other Revenue
$0
All Other Contributions
$1,083,550
Change in Net Assets
$68,543
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$972,389
Salaries, Compensation, and Employee Benefits$778,675
Total Fundraising Expense$270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$499,838$132,248-$632,086
Fees for Services Other$157,015$86,556-$243,571
Current Officers, Directors, Trustees, and Key Employees$66,813$66,812-$133,625
All Other Expenses$58,977$51,443$270$110,690
Occupancy$64,818$22,770-$87,588
Other Expenses$111,923$46,420-$46,420
Office Expenses$24,378$1,255-$25,633
Advertising$20,438--$20,438
Information Technology$15,112$5,309-$20,421
Conferences and Meetings-$14,344-$14,344
Payroll Taxes$6,353$6,611-$12,964
Interest-$6,929-$6,929
Insurance-$6,400-$6,400
Total Functional Expenses$1,256,674$494,120$270$1,751,064
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The 990 is sent to the board of directors for their review prior to the filling of the 990. Each committee member has an opportunity to ask questions or get clarification of any item in the 990. After the return is filed, all board members received a copy of the return.

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

Prior to the election to the board or as an officer, and annually thereafter, all directors and officers are required to disclose in writing to the best of their knowledge any interest in any corporation or other organization which provides goods or professional or other services to the organization for a fee or other compensation.

Form 990, Part VI, Section B, Line 15

Compensation for the ceo is compared to other executive directors in similar size organizations. A recommendation of salary is made and voted on by the board of directors. Key employees salaries are determined by the ceo based on position similar in organizations, performance reviews and employees experience.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Bershire Resources for Integration
EIN
26-1211169
Phone
4133944305
Address
17 MAIN STREET, LEE, MA 01238

Signing Officer

Name
Gwendolyn Vansant
Title
CEO
Phone
4133944305
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gwendolyn Hampton Vansant
Formed
2007
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
0

Preparer

Firm
Adelson & Company Pc
Address
100 NORTH STREET, PITTSFIELD, MA 01201
Preparer
Carol J Leibinger-healey CPA
Phone
4134436408
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 157,015. Management and general expenses 0. Fundraising expenses 0. Total expenses 157,015. Professional fees: program service expenses 0. Management and general expenses 86,556. Fundraising expenses 0. Total expenses 86,556.

Financial Statement Notes

PART X, LINE 2:

Management has evaluated significant tax positions against the criteria established by professional standards and believes there are no such tax positions requiring accounting recognition.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt156150
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYTotalRevenueAmt01031944
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt068543
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0505744
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0560440
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0776576
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0121525
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0403
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0505744
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0207700
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0439066
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0385103
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0329491
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt069
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0198
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0403
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01039796
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0999506
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01161679
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0451016
IRS990ScheduleA/Total509Grp/TotalAmt05451205
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01161718
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0451041
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05451608
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt012129
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED SIGNIFICANT TAX POSITIONS AGAINST THE CRITERIA ESTABLISHED BY PROFESSIONAL STANDARDS AND BELIEVES THERE ARE NO SUCH TAX POSITIONS REQUIRING ACCOUNTING RECOGNITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS SENT TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO THE FILLING OF THE 990. EACH COMMITTEE MEMBER HAS AN OPPORTUNITY TO ASK QUESTIONS OR GET CLARIFICATION OF ANY ITEM IN THE 990. AFTER THE RETURN IS FILED, ALL BOARD MEMBERS RECEIVED A COPY OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRIOR TO THE ELECTION TO THE BOARD OR AS AN OFFICER, AND ANNUALLY THEREAFTER, ALL DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE IN WRITING TO THE BEST OF THEIR KNOWLEDGE ANY INTEREST IN ANY CORPORATION OR OTHER ORGANIZATION WHICH PROVIDES GOODS OR PROFESSIONAL OR OTHER SERVICES TO THE ORGANIZATION FOR A FEE OR OTHER COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE CEO IS COMPARED TO OTHER EXECUTIVE DIRECTORS IN SIMILAR SIZE ORGANIZATIONS. A RECOMMENDATION OF SALARY IS MADE AND VOTED ON BY THE BOARD OF DIRECTORS. KEY EMPLOYEES SALARIES ARE DETERMINED BY THE CEO BASED ON POSITION SIMILAR IN ORGANIZATIONS, PERFORMANCE REVIEWS AND EMPLOYEES EXPERIENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTANTS: PROGRAM SERVICE EXPENSES 157,015. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 157,015. PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 86,556. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86,556.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01256674
IRS990/TotalFunctionalExpensesGrp/TotalAmt01751064
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0660034
IRS990/TotalLiabilitiesGrp/BOYAmt0147711
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalRevenueGrp/ExclusionAmt069
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IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X

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