Civic Intelligence

Berkshire Community Apartments Inc

EIN 30-0235069 • 501(c)3 • Pittsfield, MA

Profile

To provide low income housing for the disabled.

395 South StreetPittsfield, MA 01201

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.39x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

98th percentile

10.92x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

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 2025

Asset Growth

29th percentile

-3.2%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

19%

Faster revenue growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,621,228

Down $59,831 (-3.6%) from 2023

Liabilities

Down

$2,252,473

Down $19,370 (-0.9%) from 2023

Net Assets

Down

-$631,245

Down $40,461 (-6.8%) from 2023

Revenue

Up

$206,332

Up $78,021 (+61%) from 2023

Expenses

Up

$237,369

Up $69,038 (+41%) from 2023

Net Income

Up

-$31,037

Up $8,983 (+22%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2013: $2,043,933Liabilities 2013: $2,285,979Net Assets 2013: -$242,0462013Assets 2014: $2,002,420Liabilities 2014: $2,302,011Net Assets 2014: -$299,5912014Assets 2015: $1,959,299Liabilities 2015: $2,323,854Net Assets 2015: -$364,5552015Assets 2016: $1,921,516Liabilities 2016: $2,316,554Net Assets 2016: -$395,0382016Assets 2017: $1,903,476Liabilities 2017: $2,329,043Net Assets 2017: -$425,5672017Assets 2019: $1,820,987Liabilities 2019: $2,317,945Net Assets 2019: -$496,9582019Assets 2020: $1,797,851Liabilities 2020: $2,335,674Net Assets 2020: -$537,8232020Assets 2021: $1,738,882Liabilities 2021: $2,339,413Net Assets 2021: -$600,5312021Assets 2022: $1,702,766Liabilities 2022: $2,253,530Net Assets 2022: -$550,7642022Assets 2023: $1,681,059Liabilities 2023: $2,271,843Net Assets 2023: -$590,7842023Assets 2025: $1,621,228Liabilities 2025: $2,252,473Net Assets 2025: -$631,2452025

Highlighted filing

2025

Assets$1,621,228
Liabilities$2,252,473
Net Assets-$631,245

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2013: $143,7722013Revenue 2014: $105,388Expenses 2014: $162,933Net Income 2014: -$57,5452014Revenue 2015: $105,169Expenses 2015: $170,133Net Income 2015: -$64,9642015Revenue 2016: $125,685Expenses 2016: $156,168Net Income 2016: -$30,4832016Revenue 2017: $129,221Expenses 2017: $159,750Net Income 2017: -$30,5292017Revenue 2019: $131,707Expenses 2019: $169,588Net Income 2019: -$37,8812019Revenue 2020: $130,871Expenses 2020: $171,736Net Income 2020: -$40,8652020Revenue 2021: $132,595Expenses 2021: $195,303Net Income 2021: -$62,7082021Revenue 2022: $220,636Expenses 2022: $170,869Net Income 2022: $49,7672022Revenue 2023: $128,311Expenses 2023: $168,331Net Income 2023: -$40,0202023Revenue 2025: $206,332Expenses 2025: $237,369Net Income 2025: -$31,0372025

Highlighted filing

2025

Revenue$206,332
Expenses$237,369
Net Income-$31,037

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 21, 2025
Return Version
2024v5.2
Gross Receipts
$206,332
Mission and Program Overview

Mission

To provide low income housing for the disabled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,410,971$1,364,655▼ $46,316
Savings and Temporary Cash Investments$28,574$7,191▼ $21,383
Prepaid Expenses and Deferred Charges$867$3,900▲ $3,033
Accounts Receivable$11,861$146▼ $11,715
Cash and Non-Interest-Bearing Accounts-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,675,220$1,621,228▼ $53,992
Other Assets Total$222,947$245,336▲ $22,389
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,222,696$2,222,696→ $0
Accounts Payable and Accrued Expenses$48,587$26,066▼ $22,521
Other Liabilities$4,145$3,711▼ $434
Total Liabilities$2,275,428$2,252,473▼ $22,955
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-600,208$-631,245▼ $31,037
Total Net Assets Fund Balance$-600,208$-631,245▼ $31,037
Total Liabilities and Net Assets / Fund Balance$1,675,220$1,621,228▼ $53,992

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,118,683$905,973-
Other Land Buildings$35,033$5,138-
Land$207,970--
Equipment$2,969$1,986-
Other Assets Org$3,711--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$206,256
Investment Income
$76
Other Revenue
$0
Change in Net Assets
$-31,037

Audited Revenue Reconciliation

Revenue per Audited Statements
$206,332
Total Revenue per Audited Statements
$206,332
Total Revenue per Form 990
$206,332
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,443
Salaries, Compensation, and Employee Benefits$42,926
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$54,684--$54,684
Occupancy$47,717--$47,717
Other Salaries and Wages$30,553$3,735-$34,288
All Other Expenses$12,145$785-$12,930
Fees for Services Management-$10,819-$10,819
Fees for Services Accounting-$9,850-$9,850
Other Employee Benefits$5,316$665-$5,981
Insurance$5,467--$5,467
Fees for Services Other-$4,594-$4,594
Other Expenses$4,268$5,950-$4,268
Payroll Taxes$2,368$289-$2,657
Total Functional Expenses$200,682$36,687$0$237,369

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$237,369
Total Expenses per Audited Statements$237,369
Total Expenses per Form 990$237,369
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
TENANTS' SECURITY DEPOSITS$3,711
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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 county arc, inc. Is the management agent for the property. All accounting, and maintenance duties are delegated to the management company.

Form 990, Part VI, Section A, Line 8B

There are no committees of the board due to the relatively small size of the organization.

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

A copy of the 990 is presented to the board before it is filed. The board president reviews and approves prior to signing

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

Annually review conflict of interest policy

Form 990, Part VI, Section C, Line 19

All items available upon request. Irs form 990, annual audit and ma form pc are available on ma attorney general's website and form 990 is also available on guidestar.org

Filing and Contact Details

Filer

Filer Name
Berkshire Community Apartments Inc
EIN
30-0235069
Phone
4134994241
Address
395 SOUTH STREET, PITTSFIELD, MA 01201

Signing Officer

Name
David Cianflone
Title
President
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Lombardi & Keegan
Address
35 Pearl Street, Pittsfield, MA 01201
Preparer
John J Keegan
Phone
4134993733
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt064
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt088
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0376
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0321330
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99920
IRS990ScheduleA/PublicSupportPY170Pct00.99900
IRS990ScheduleA/PublicSupportTotal170Amt0464794
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0133501
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0109876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt068805
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt072030
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt080582
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0464794
IRS990ScheduleA/TotalSupportAmt0465170
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01118683
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0905973
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt02024656
IRS990ScheduleD/EquipmentGrp/BookValueAmt02969
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01986
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt04955
IRS990ScheduleD/ExpensesSubtotalAmt0237369
IRS990ScheduleD/LandGrp/BookValueAmt0207970
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0207970
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0238867
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12758
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt23711
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RESIDUAL RECEIPTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035033
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05138
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt040171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03711
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANTS' SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0206332
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01364655
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0245336
IRS990ScheduleD/TotalExpensesPerForm990Amt0237369
IRS990ScheduleD/TotalLiabilityAmt03711
IRS990ScheduleD/TotalRevenuePerForm990Amt0206332
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0206332
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0237369
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A CONTRACTUAL AGREEMENT EXISTS WHERE BERKSHIRE COUNTY ARC, INC. IS THE MANAGEMENT AGENT FOR THE PROPERTY. ALL ACCOUNTING, AND MAINTENANCE DUTIES ARE DELEGATED TO THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES OF THE BOARD DUE TO THE RELATIVELY SMALL SIZE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS PRESENTED TO THE BOARD BEFORE IT IS FILED. THE BOARD PRESIDENT REVIEWS AND APPROVES PRIOR TO SIGNING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY REVIEW CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL ITEMS AVAILABLE UPON REQUEST. IRS FORM 990, ANNUAL AUDIT AND MA FORM PC ARE AVAILABLE ON MA ATTORNEY GENERAL'S WEBSITE AND FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BERKSHIRE COUNTY ARC INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042218928
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0APPOINTS DIRECTORS AND IS MANAGEMENT AGENT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0EXEMPT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0395 SOUTH STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PITTSFIELD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001201
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt010819
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt134288
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt220401
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0MGMT CONTRACT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1REIMB AT COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2REIMB AT COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0BERKSHIRE COUNTY ARC INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BERKSHIRE COUNTY ARC INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2BERKSHIRE COUNTY ARC INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0m
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1o
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2p
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01675220
IRS990/TotalAssetsEOYAmt01621228
IRS990/TotalAssetsGrp/BOYAmt01675220
IRS990/TotalAssetsGrp/EOYAmt01621228
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt036687
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0200682
IRS990/TotalFunctionalExpensesGrp/TotalAmt0237369
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02275428
IRS990/TotalLiabilitiesEOYAmt02252473
IRS990/TotalLiabilitiesGrp/BOYAmt02275428
IRS990/TotalLiabilitiesGrp/EOYAmt02252473
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-600208
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-631245
IRS990/TotalProgramServiceExpensesAmt0200682

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