Berkshire Summer Music Inc.

990EZ • Fiscal year 2016 • EIN 46-4824442

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 09, 2017

Organization Profile WWW.BERKSHIRESUMMERMUSIC.ORG

8 Maple View DriveWest Stockbridge, MA 01266

(212) 874-0279

Siviq Scores

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

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

1.0%

Higher net margin than 45% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

$10,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

21%

Faster asset growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

3.6%

Faster revenue growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet

Liabilities / Assets56th percentile

Assets

$11,458

Up $1,988 (+21%) from 2015

Net Assets

$11,458

Up $1,988 (+21%) from 2015

Liabilities

Flat

Flat from 2015

Revenue And Expenses

Liabilities / Revenue55th percentile Net Margin45th percentile

Revenue

$194,838

Up $6,807 (+3.6%) from 2015

Expenses

$192,850

Up $12,783 (+7.1%) from 2015

Net Income

Down

$1,988

Down $5,976 (-75%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

Highlighted filing

2016

Assets$11,458

Liabilities$0

Net Assets$11,458

Open 2016 Filing

Operations Trend

Revenue Growth55th percentile

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

Highlighted filing

2016

Revenue$194,838

Expenses$192,850

Net Income$1,988

Open 2016 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2016 to Dec 31, 2016
Signed: Jun 9, 2017
Return Version: 2016v3.0
Gross Receipts: $194,838

Mission and Program Overview

Mission

Berkshire summer music brings serious music students to the berkshires to provide them with outstanding musical instruction. Working side by side with top teachers and players, students hone their skills as instrumentalists and deepen their love for music.

Program Services

Description	Grants	Expenses
MUSIC WORKSHOPS, CHAMBER MUSIC ENSEMBLES, MASTER CLASSES, RECITALS AND PRIVATE LESSONS WITH TOP PLAYERS AND TEACHERS FROM AROUND THE COUNTRY	$0	$188,299

Compensation and Service Providers

Top Officer Pay79th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
KRISTEN KRAUSS	President	PT	$10,000	-	$10,000
DAVID KRAUSS	Treasurer/Clerk	PT	$5,000	-	$5,000
ERENDIRA MATZUMURA	Director	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Berkshire Summer Music Inc
EIN: 46-4824442
Phone: 2128740279
Address: 8 MAPLE VIEW DRIVE, WEST STOCKBRIDGE, MA 01266

Signing Officer

Name: Kristen Krauss
Title: President
Phone: 2128740279
Signed: 2017-06-09
Discuss with paid preparer: Yes

Preparer

Firm: Adelson & Company Pc
Address: 100 NORTH ST, PITTSFIELD, MA 01201
Preparer: David M Irwin CPA
Phone: 4134436408

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: music scores. Amount: 578. Description: musician travel. Amount: 572. Description: supplies. Amount: 1,758. Description: office expense. Amount: 26. Description: travel & meetings. Amount: 1,479. Description: other program costs. Amount: 8,202. Description: bank service charges. Amount: 3. Description: website. Amount: 216. Description: business registration fees. Amount: 85. Description: payroll taxes. Amount: 7,100. Description: payroll expenses. Amount: 500. Total to form 990-ez, line 16: 20,519.”

Raw XML Appendix154 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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IRS990EZ/BooksInCareOfDetail/PhoneNum	0	2128740279
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	8 MAPLE VIEW DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	WEST STOCKBRIDGE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	01266
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	9470
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	11458
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	12863
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/EngagedInExcessBenefitTransInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	1988
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	15291
IRS990EZ/FiledScheduleAInd	0	1
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	9470
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	11458
IRS990EZ/GrossReceiptsAmt	0	194838
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/LobbyingActivitiesInd	0	0
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingAccrualInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	9470
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	11458
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	9470
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	11458
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	85297
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	7.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	7.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	0.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	10000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	5000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	KRISTEN KRAUSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	DAVID KRAUSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	ERENDIRA MATZUMURA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	TREASURER/CLERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	DIRECTOR
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	20519
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	BERKSHIRE SUMMER MUSIC BRINGS SERIOUS MUSIC STUDENTS TO THE BERKSHIRES TO PROVIDE THEM WITH OUTSTANDING MUSICAL INSTRUCTION. WORKING SIDE BY SIDE WITH TOP TEACHERS AND PLAYERS, STUDENTS HONE THEIR SKILLS AS INSTRUMENTALISTS AND DEEPEN THEIR LOVE FOR MUSIC.
IRS990EZ/PrintingPublicationsPostageAmt	0	143
IRS990EZ/ProgramServiceRevenueAmt	0	181975
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	MUSIC WORKSHOPS, CHAMBER MUSIC ENSEMBLES, MASTER CLASSES, RECITALS AND PRIVATE LESSONS WITH TOP PLAYERS AND TEACHERS FROM AROUND THE COUNTRY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	188299
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	71600
IRS990EZ/SchoolOperatingInd	0	0
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	MA
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	0
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TaxImposedOnOrganizationMgrAmt	0	0
IRS990EZ/TaxImposedUnderIRC4911Amt	0	0
IRS990EZ/TaxImposedUnderIRC4912Amt	0	0
IRS990EZ/TaxImposedUnderIRC4955Amt	0	0
IRS990EZ/TaxReimbursedByOrganizationAmt	0	0
IRS990EZ/TotalExpensesAmt	0	192850
IRS990EZ/TotalProgramServiceExpensesAmt	0	188299
IRS990EZ/TotalRevenueAmt	0	194838
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd	0	0
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	WWW.BERKSHIRESUMMERMUSIC.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt	0	0
IRS990ScheduleA/First5Years509Ind	0	X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	12863
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	27775
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	30700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	71338
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt	0	181975
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt	0	160256
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt	0	99300
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt	0	441531
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportTotal509Amt	0	512869
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt	0	0
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt	0	0
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	194838
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	188031
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	130000
IRS990ScheduleA/Total509Grp/TotalAmt	0	512869
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt	0	194838
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt	0	188031
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt	0	130000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	512869
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: MUSIC SCORES. AMOUNT: 578. DESCRIPTION: MUSICIAN TRAVEL. AMOUNT: 572. DESCRIPTION: SUPPLIES. AMOUNT: 1,758. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 26. DESCRIPTION: TRAVEL & MEETINGS. AMOUNT: 1,479. DESCRIPTION: OTHER PROGRAM COSTS. AMOUNT: 8,202. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 3. DESCRIPTION: WEBSITE. AMOUNT: 216. DESCRIPTION: BUSINESS REGISTRATION FEES. AMOUNT: 85. DESCRIPTION: PAYROLL TAXES. AMOUNT: 7,100. DESCRIPTION: PAYROLL EXPENSES. AMOUNT: 500. TOTAL TO FORM 990-EZ, LINE 16: 20,519.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS	0	2017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	KRISTEN KRAUSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	2128740279
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2017-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	BERKSHIRE SUMMER MUSIC INC
ReturnHeader/Filer/BusinessNameControlTxt	0	BERK
ReturnHeader/Filer/EIN	0	464824442
ReturnHeader/Filer/PhoneNum	0	2128740279
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	8 MAPLE VIEW DRIVE
ReturnHeader/Filer/USAddress/CityNm	0	WEST STOCKBRIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	MA
ReturnHeader/Filer/USAddress/ZIPCd	0	01266
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	CA592AACB0D2CE50963A1ED6BD34266FB82D9BDE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	8AF4F7319E71385CE2C7C1F47AB5C605CAA294E4
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	208.125.165.90
ReturnHeader/FilingSecurityInformation/IPDt	0	2017-06-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	ED
ReturnHeader/FilingSecurityInformation/IPTm	0	13:42:59
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	205711238
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	ADELSON & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	100 NORTH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	PITTSFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	01201
ReturnHeader/PreparerPersonGrp/PhoneNum	0	4134436408
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2017-06-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	DAVID M IRWIN CPA
ReturnHeader/ReturnTs	0	2017-06-29T13:11:22-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2016-01-01
ReturnHeader/TaxPeriodEndDt	0	2016-12-31
ReturnHeader/TaxYr	0	2016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $11,458
Liabilities: $0
Net assets: $11,458
Revenue: $194,838
Expenses: $192,850
Net income: $1,988

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.05	$0.00	$0.05	$2.68	$2.74	$0.06
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.14	$0.04	$0.11	$2.35	$2.54	$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.30	$0.00	$0.30	$2.13	$2.30	$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.48	$0.00	$0.48	$2.57	$2.22	$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.12	$0.00	$0.12	$0.65	$0.55	$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.	$0.02	$0.00	$0.02	$2.08	$2.09	$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.03	$0.00	$0.03	$2.17	$2.17	$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.04	$0.00	$0.04	$2.26	$2.34	$0.08
2016Detailed filing. Detailed filing data is available for this year.	$0.11	$0.00	$0.11	$1.95	$1.93	$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.09	$0.00	$0.09	$1.88	$1.80	$0.08
2014Summary only. Only limited summary data is available for this year.	$0.02	$0.00		$1.30	$1.28	$0.02