Civic Intelligence

Crossway Tower Inc

EIN 26-1855362 • 501(c)3 • Ptttsfield, MA

Profile

To provide low income housing for the elderly.

PO Box 1180Ptttsfield, MA 01202

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.59x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

17.14x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

6th percentile

-51%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

27th percentile

-3.8%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

42%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$2,272,278

Down $88,847 (-3.8%) from 2023

Liabilities

Up

$3,614,370

Up $19,346 (+0.5%) from 2023

Net Assets

Down

-$1,342,092

Down $108,193 (-8.8%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin6th percentile

Revenue

Up

$210,860

Up $62,544 (+42%) from 2023

Expenses

Up

$319,053

Up $17,773 (+5.9%) from 2023

Net Income

Up

-$108,193

Up $44,771 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$2.0M$0-$2.0MAssets 2013: $3,470,391Liabilities 2013: $3,582,525Net Assets 2013: -$112,1342013Assets 2014: $3,353,274Liabilities 2014: $3,577,211Net Assets 2014: -$223,9372014Assets 2015: $3,241,611Liabilities 2015: $3,576,857Net Assets 2015: -$335,2462015Assets 2016: $3,138,733Liabilities 2016: $3,579,293Net Assets 2016: -$440,5602016Assets 2017: $3,049,268Liabilities 2017: $3,590,190Net Assets 2017: -$540,9222017Assets 2018: $2,929,848Liabilities 2018: $3,577,583Net Assets 2018: -$647,7352018Assets 2019: $2,814,671Liabilities 2019: $3,578,439Net Assets 2019: -$763,7682019Assets 2020: $2,703,927Liabilities 2020: $3,582,168Net Assets 2020: -$878,2412020Assets 2021: $2,591,990Liabilities 2021: $3,582,998Net Assets 2021: -$991,0082021Assets 2022: $2,498,480Liabilities 2022: $3,579,415Net Assets 2022: -$1,080,9352022Assets 2023: $2,361,125Liabilities 2023: $3,595,024Net Assets 2023: -$1,233,8992023Assets 2024: $2,272,278Liabilities 2024: $3,614,370Net Assets 2024: -$1,342,0922024

Highlighted filing

2024

Assets$2,272,278
Liabilities$3,614,370
Net Assets-$1,342,092
Open 2024 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2013: $115,687Expenses 2013: $263,913Net Income 2013: -$148,2262013Revenue 2014: $153,328Expenses 2014: $265,131Net Income 2014: -$111,8032014Revenue 2015: $159,651Expenses 2015: $270,960Net Income 2015: -$111,3092015Revenue 2016: $164,045Expenses 2016: $269,359Net Income 2016: -$105,3142016Revenue 2017: $165,054Expenses 2017: $265,416Net Income 2017: -$100,3622017Revenue 2018: $162,956Expenses 2018: $269,769Net Income 2018: -$106,8132018Revenue 2019: $163,809Expenses 2019: $279,842Net Income 2019: -$116,0332019Revenue 2020: $159,239Expenses 2020: $273,712Net Income 2020: -$114,4732020Revenue 2021: $165,003Expenses 2021: $277,770Net Income 2021: -$112,7672021Revenue 2022: $194,967Expenses 2022: $284,894Net Income 2022: -$89,9272022Revenue 2023: $148,316Expenses 2023: $301,280Net Income 2023: -$152,9642023Revenue 2024: $210,860Expenses 2024: $319,053Net Income 2024: -$108,1932024

Highlighted filing

2024

Revenue$210,860
Expenses$319,053
Net Income-$108,193
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,272,278
Liabilities
$3,614,370
Net assets
-$1,342,092
Revenue
$210,860
Expenses
$319,053
Net income
-$108,193
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.27$3.61$1.34$0.21$0.32$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$3.60$1.23$0.15$0.30$0.15
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$3.58$1.08$0.19$0.28$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.59$3.58$0.99$0.17$0.28$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.70$3.58$0.88$0.16$0.27$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.81$3.58$0.76$0.16$0.28$0.12
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$3.58$0.65$0.16$0.27$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$3.59$0.54$0.17$0.27$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.14$3.58$0.44$0.16$0.27$0.11
2015Detailed filing. Detailed filing data is available for this year.$3.24$3.58$0.34$0.16$0.27$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.35$3.58$0.22$0.15$0.27$0.11
2013Detailed filing. Detailed filing data is available for this year.$3.47$3.58$0.11$0.12$0.26$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 24, 2025
Return Version
2024v5.2
Gross Receipts
$210,860
Mission and Program Overview

Mission

To provide low income housing for the elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,213,655$2,077,709▼ $135,946
Investments Other Securities$132,814$140,254▲ $7,440
Accounts Receivable$53$39,833▲ $39,780
Prepaid Expenses and Deferred Charges$4,960$5,157▲ $197
Savings and Temporary Cash Investments$4,221$4,300▲ $79
Total Assets$2,361,125$2,272,278▼ $88,847
Other Assets Total$5,422$5,025▼ $397
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,545,370$3,545,370→ $0
Accounts Payable and Accrued Expenses$34,276$51,526▲ $17,250
Other Liabilities$12,122$11,851▼ $271
Deferred Revenue$3,256$5,623▲ $2,367
Total Liabilities$3,595,024$3,614,370▲ $19,346
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,233,899$-1,342,092▼ $108,193
Total Net Assets Fund Balance$-1,233,899$-1,342,092▼ $108,193
Total Liabilities and Net Assets / Fund Balance$2,361,125$2,272,278▼ $88,847

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,021,029$1,708,914$3,729,943
Leasehold Improvements$56,680$76,516$133,196
Other Land Buildings$0$58,099$58,099
Equipment$0$1,197$1,197
Other Securities$54,697--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Jeffrey MenkesPresident
Bruce BernsteinVice President
Patricia CarlinoBoard Member
Rhona HetsronyBoard Member
Randy BurdickBoard Member (through March 2024)
Jacob DabrowskiBoard Member (through October 2024)
Christopher MclaughlinNon-voting Member
Mark KimNon-voting Member
Georgette KinneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$210,590
Investment Income
$270
Other Revenue
$0
Change in Net Assets
$-108,193

Audited Revenue Reconciliation

Revenue per Audited Statements
$210,860
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$210,860
Total Revenue per Form 990
$210,860
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$287,377
Salaries, Compensation, and Employee Benefits$31,676
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$135,945--$135,945
Occupancy$63,398--$63,398
Other Salaries and Wages$11,937$14,825-$26,762
Insurance$19,066--$19,066
Fees for Services Accounting-$17,909-$17,909
Fees for Services Management-$11,080-$11,080
Other Expenses$5,401--$5,401
Other Employee Benefits$3,457--$3,457
Payroll Taxes$1,457--$1,457
Fees for Services Other-$231-$231
Advertising-$195-$195
Office Expenses-$158-$158
All Other Expenses$70$23-$93
Fees for Services Legal-$90-$90
Total Functional Expenses$274,542$44,511$0$319,053

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$319,053
Total Expenses per Audited Statements$319,053
Total Expenses per Form 990$319,053
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Real Estate Taxes$6,826
Security Deposits Payable$5,025
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

“A contractual agreement exists where berkshire housing services, inc. Is the management agent for the property. All leasing, accounting, and maintenance duties are delegated to the management company.”

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

“The treasurer will review in detail the form 990 before the form is filed.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Crossway Tower Inc
EIN
26-1855362
Phone
4134991630
Address
PO BOX 1180, PTTTSFIELD, MA 01202

Signing Officer

Name
Jeffrey Menkes
Title
President
Phone
4134991630
Signed
2025-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Menkes
Formed
2008
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Cbiz Advisors LLC
Address
100 WESTMINSTER STREET SUITE 500, PROVIDENCE, RI 02903
Preparer
David Fontaine
Phone
4016004500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year”

Financial Statement Notes

PART X, LINE 2:

“The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. The organization is also exempt from rhode island income taxes. However, income from certain activities not directly related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income at both the state and federal levels. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The organization periodically evaluates all significant tax positions. As of december 31, 2024, the organization does not believe that it has taken any tax positions that would require the recording of any additional tax liability nor does it believe that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. If the organization were to incur an income tax liability in the future, interest and penalties would be applied as income taxes. The organization's income tax returns are subject to examination by the appropriate taxing jurisdictions.”

Raw XML AppendixShowing 400 of 479 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AdvertisingGrp/TotalAmt0195
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IRS990/Desc0THE ORGANIZATION PROVIDES 13 UNITS OF LOW INCOME HOUSING FOR THE ELDERLY. PROJECT RENTAL ASSISTANCE IS AVAILABLE FOR ALL APARTMENTS IN THE PROJECT.
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER (THROUGH OCTOBER 2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER (THROUGH MARCH 2024)
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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05422
IRS990/OtherAssetsTotalGrp/EOYAmt05025
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03457
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03457
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1SOCIAL SERVICES COORDIN
IRS990/OtherExpensesGrp/Desc2CLEANING & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3SECURITY
IRS990/OtherExpensesGrp/ProgramServicesAmt020677
IRS990/OtherExpensesGrp/ProgramServicesAmt17061
IRS990/OtherExpensesGrp/ProgramServicesAmt26073
IRS990/OtherExpensesGrp/ProgramServicesAmt35401
IRS990/OtherExpensesGrp/TotalAmt020677
IRS990/OtherExpensesGrp/TotalAmt17061
IRS990/OtherExpensesGrp/TotalAmt26073
IRS990/OtherExpensesGrp/TotalAmt35401
IRS990/OtherLiabilitiesGrp/BOYAmt012122
IRS990/OtherLiabilitiesGrp/EOYAmt011851
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014825
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt011937
IRS990/OtherSalariesAndWagesGrp/TotalAmt026762
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt01457
IRS990/PayrollTaxesGrp/TotalAmt01457
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04960
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05157
IRS990/PrincipalOfficerNm0JEFFREY MENKES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/BusinessCd2531390
IRS990/ProgramServiceRevenueGrp/Desc0PROJECT RENTAL ASSISTA
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL RECEIPTS
IRS990/ProgramServiceRevenueGrp/Desc2LAUNDRY/OTHER RECEIPTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0136107
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt174061
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2422
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0136107
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt174061
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2422
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0292
IRS990/PYOtherExpensesAmt0266343
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0148024
IRS990/PYRevenuesLessExpensesAmt0-152964
IRS990/PYSalariesCompEmpBnftPaidAmt034937
IRS990/PYTotalExpensesAmt0301280
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0148316
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-108193
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0210590
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04221
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04300
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0139227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt083758
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0129831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0100625
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt098011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0551452
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0270
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0292
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0130
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt082
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt098
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0872
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0155429
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99840
IRS990ScheduleA/PublicSupportPY170Pct00.99860
IRS990ScheduleA/PublicSupportTotal170Amt0551452
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0139227
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt083758
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0129831
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0100625
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt098011
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0551452
IRS990ScheduleA/TotalSupportAmt0552324
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02021029
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01708914
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03729943
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01197
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01197
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0319053
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt056680
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt076516
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0133196
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt058099
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058099
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06826
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15025
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED REAL ESTATE TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSITS PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt075363
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt110194
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt254697
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CASH REPLACEMENT RESERVE
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CASH RESIDUAL RECEIPTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2ESCROW
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0210860
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM RHODE ISLAND INCOME TAXES. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME AT BOTH THE STATE AND FEDERAL LEVELS. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION PERIODICALLY EVALUATES ALL SIGNIFICANT TAX POSITIONS. AS OF DECEMBER 31, 2024, THE ORGANIZATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. IF THE ORGANIZATION WERE TO INCUR AN INCOME TAX LIABILITY IN THE FUTURE, INTEREST AND PENALTIES WOULD BE APPLIED AS INCOME TAXES. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02077709
IRS990ScheduleD/TotalBookValueSecuritiesAmt0140254
IRS990ScheduleD/TotalExpensesPerForm990Amt0319053
IRS990ScheduleD/TotalLiabilityAmt011851
IRS990ScheduleD/TotalRevenuePerForm990Amt0210860
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0210860
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0319053
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A CONTRACTUAL AGREEMENT EXISTS WHERE BERKSHIRE HOUSING SERVICES, INC. IS THE MANAGEMENT AGENT FOR THE PROPERTY. ALL LEASING, ACCOUNTING, AND MAINTENANCE DUTIES ARE DELEGATED TO THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER WILL REVIEW IN DETAIL THE FORM 990 BEFORE THE FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ELDER SERVICES OF BERKSHIRE COUNTY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LEE CENTRAL ENRICHED HOUSING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042542001
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1550814215
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SERVICE BERKSHIRE ELDERS IN ALL MATTERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1LOW INCOME HOUSING FOR ELDERLY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt073 SOUTH CHURCH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 1180
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PITTSFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1PITTSFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001201
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd101202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt07061
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ELDER SERVICES OF BERKSHIRE COUNTY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00

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