Civic Intelligence

Friends of Berston

EIN 47-1425785 • 501(c)3 • Flint, MI

Profile

Community enrichment through education, athletics, the arts, and community service

3300 N Saginaw St PO Box 5026Flint, MI 48505

www.berston.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.81x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

15.87x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

95th percentile

75%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

6th percentile

-41%

Faster revenue growth than 6% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$21,462,924

Up $9,166,491 (+75%) from 2023

Liabilities

Up

$17,480,715

Up $17,480,715 from 2023

Net Assets

Down

$3,982,209

Down $8,314,224 (-68%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin67th percentile

Revenue

Down

$1,101,668

Down $775,171 (-41%) from 2023

Expenses

Down

$949,316

Down $36,251 (-3.7%) from 2023

Net Income

Down

$152,352

Down $738,920 (-83%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$30M$20M$10M$0Assets 2018: $39,865Liabilities 2018: $02018Assets 2019: $170,104Liabilities 2019: $15,625Net Assets 2019: $154,4792019Assets 2020: $413,392Liabilities 2020: $10,835Net Assets 2020: $402,5572020Assets 2021: $391,065Liabilities 2021: $16,425Net Assets 2021: $374,6402021Assets 2022: $13,240,909Liabilities 2022: $1,726,302Net Assets 2022: $11,514,6072022Assets 2023: $12,296,433Liabilities 2023: $0Net Assets 2023: $12,296,4332023Assets 2024: $21,462,924Liabilities 2024: $17,480,715Net Assets 2024: $3,982,2092024

Highlighted filing

2024

Assets$21,462,924
Liabilities$17,480,715
Net Assets$3,982,209
Open 2024 Filing

Operations Trend

Revenue Growth6th percentile

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

$15M$10M$5.0M$0-$5.0MRevenue 2018: $82,511Expenses 2018: $71,664Net Income 2018: $10,8472018Revenue 2019: $637,237Expenses 2019: $557,904Net Income 2019: $79,3332019Revenue 2020: $824,860Expenses 2020: $564,874Net Income 2020: $259,9862020Revenue 2021: $987,317Expenses 2021: $1,015,234Net Income 2021: -$27,9172021Revenue 2022: $12,227,328Expenses 2022: $1,087,361Net Income 2022: $11,139,9672022Revenue 2023: $1,876,839Expenses 2023: $985,567Net Income 2023: $891,2722023Revenue 2024: $1,101,668Expenses 2024: $949,316Net Income 2024: $152,3522024

Highlighted filing

2024

Revenue$1,101,668
Expenses$949,316
Net Income$152,352
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$21,462,924
Liabilities
$17,480,715
Net assets
$3,982,209
Revenue
$1,101,668
Expenses
$949,316
Net income
$152,352
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$21.5$17.5$3.98$1.10$0.95$0.15
2023Detailed filing. Detailed filing data is available for this year.$12.3$0.00$12.3$1.88$0.99$0.89
2022Detailed filing. Detailed filing data is available for this year.$13.2$1.73$11.5$12.2$1.09$11.1
2021Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$0.99$1.02$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.41$0.01$0.40$0.82$0.56$0.26
2019Detailed filing. Detailed filing data is available for this year.$0.17$0.02$0.15$0.64$0.56$0.08
2018Summary only. Only limited summary data is available for this year.$0.04$0.00$0.08$0.07$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$1,101,668
Mission and Program Overview

Mission

COMMUNITY ENRICHMENT

Community enrichment through education, athletics, the arts, and community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$502,037$3,102,061▲ $2,600,024
Land, Buildings, and Equipment, Net$1,161,712$1,152,800▼ $8,912
Savings and Temporary Cash Investments$10,547,173$455,654▼ $10,091,519
Pledges and Grants Receivable$85,511$43,746▼ $41,765
Total Assets$12,296,433$21,462,924▲ $9,166,491
Other Assets Total-$16,708,663-
Liabilities
Other Liabilities-$10,024,448-
Deferred Revenue-$7,368,750-
Accounts Payable and Accrued Expenses-$87,517-
Total Liabilities$0$17,480,715▲ $17,480,715
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,296,433$3,982,209▼ $8,314,224
Total Net Assets Fund Balance$12,296,433$3,982,209▼ $8,314,224
Total Liabilities and Net Assets / Fund Balance$12,296,433$21,462,924▲ $9,166,491

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$640,022-$640,022
Land$430,968-$430,968
Leasehold Improvements$73,568$24,929$98,497
Equipment$8,242$31,463$39,705
Other Assets Org$16,708,663--
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Alvern LockPresident
Brianna MosierBoard Member
Chris ChristensonBoard Member
Dr Sounya WalkerBoard Member
Jacqueline NoldenBoard Member
Khalilah MateenBoard Member
Madonna BennettBoard Member
Nathaniel PerryBoard Member
James AveryExecutive Director
Joshua FreemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,089,918
Program Service Revenue
$11,750
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,089,918
Change in Net Assets
$152,352
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$536,732
Salaries, Compensation, and Employee Benefits$412,584
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$376,236-$376,236
Fees for Services Accounting-$42,850-$42,850
Information Technology-$37,810-$37,810
Payroll Taxes-$26,848-$26,848
Occupancy-$21,209-$21,209
Fees for Service Investment Mgmnt Fees-$18,559-$18,559
Insurance-$15,573-$15,573
Comp Disqual Persons-$9,500-$9,500
Fees for Services Other$5,280--$5,280
All Other Expenses$5,068--$5,068
Office Expenses-$4,279-$4,279
Other Expenses$1,586--$1,586
Conferences and Meetings$1,051$401-$1,452
Advertising-$124-$124
Total Functional Expenses$395,927$553,389$0$949,316
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
New Build Grant$10,024,448
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Board reviews prior to issuance”

Governing documents etc available to public Part VI line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Friends of Berston
EIN
47-1425785
In Care Of
% JAMES AVERY
Phone
8107876531
Address
3300 N SAGINAW ST PO BOX 5026, FLINT, MI 48505

Signing Officer

Name
James Avery
Title
Executive Director
Phone
8107876531
Signed
2025-11-15
Discuss with paid preparer
No

Organization Details

Formed
2018
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
12
Volunteers
10

Preparer

Firm
Scampbells Accounting & Tax Service
Address
G2425 S LINDEN RD STE D108, Flint, MI 48532
Preparer
Sylvia Campbell
Phone
8107878750
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“The organization had major changes in staff. Permanent Executive Director, Accountant, Grant Administrator and the CPA Firm for the Annual Audit. Audit is not final. Audited Year end adjustments if necessary will be reflected in an amended 990 Form.”

Part IX response or note to any line in Part IX

“All other program related expensed are day to day expenses such as salaries, supplies, building maintenance and general expenses that are necessary to continue the accomplishments built on Berstons legacy as a unique place for individuals and community enrichments programs to thrive.”

Raw XML AppendixShowing 400 of 402 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt087517
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Community enrichment through education, athletics, the arts, and community service
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0124
IRS990/AdvertisingGrp/TotalAmt0124
IRS990/AllOtherContributionsAmt01089918
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05068
IRS990/AllOtherExpensesGrp/TotalAmt05068
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ALVERN LOCK
IRS990/BooksInCareOfDetail/PhoneNum08107876531
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03300 N SAGINAW ST PO BOX 5026
IRS990/BooksInCareOfDetail/USAddress/CityNm0FLINT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048505
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0502037
IRS990/CashNonInterestBearingGrp/EOYAmt03102061
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt09500
IRS990/CompDisqualPersonsGrp/TotalAmt09500
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0401
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01051
IRS990/ConferencesMeetingsGrp/TotalAmt01452
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01089918
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0536732
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt011750
IRS990/CYRevenuesLessExpensesAmt0152352
IRS990/CYSalariesCompEmpBnftPaidAmt0412584
IRS990/CYTotalExpensesAmt0949316
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01101668
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt07368750
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0Professional services by various consultants assist with the Enhancement of the Programs and Capital projects a focus of funding a new building expansion as Berston Field House celebrates 100 years of success in serving the Flint community and surrounding areas
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0224580
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt042850
IRS990/FeesForServicesAccountingGrp/TotalAmt042850
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt05280
IRS990/FeesForServicesOtherGrp/TotalAmt05280
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt018559
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt018559
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0MADONNA BENNETT
IRS990/Form990PartVIISectionAGrp/PersonNm1CHRIS CHRISTENSON
IRS990/Form990PartVIISectionAGrp/PersonNm2KHALILAH MATEEN
IRS990/Form990PartVIISectionAGrp/PersonNm3BRIANNA MOSIER
IRS990/Form990PartVIISectionAGrp/PersonNm4DR SOUNYA WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm5JAMES AVERY
IRS990/Form990PartVIISectionAGrp/PersonNm6NATHANIEL PERRY
IRS990/Form990PartVIISectionAGrp/PersonNm7JOSHUA FREEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8ALVERN LOCK
IRS990/Form990PartVIISectionAGrp/PersonNm9JACQUELINE NOLDEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02018
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01101668
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt037810
IRS990/InformationTechnologyGrp/TotalAmt037810
IRS990/InsuranceGrp/ManagementAndGeneralAmt015573
IRS990/InsuranceGrp/TotalAmt015573
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt056392
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01161712
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01152800
IRS990/LandBldgEquipCostOrOtherBssAmt01209192
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Community enrichment through education, athletics, the arts, and community service
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt012296433
IRS990/NetAssetsOrFundBalancesEOYAmt03982209
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt012296433
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03982209
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt021209
IRS990/OccupancyGrp/TotalAmt021209
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04279
IRS990/OfficeExpensesGrp/TotalAmt04279
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt016708663
IRS990/OtherChangesInNetAssetsAmt0-8466576
IRS990/OtherExpensesGrp/Desc0CONTRACT SERVICES
IRS990/OtherExpensesGrp/Desc1PROGRAM SERVICES
IRS990/OtherExpensesGrp/Desc2SPONSORSHIPS
IRS990/OtherExpensesGrp/Desc3OPERATING SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0224580
IRS990/OtherExpensesGrp/ProgramServicesAmt193848
IRS990/OtherExpensesGrp/ProgramServicesAmt264514
IRS990/OtherExpensesGrp/ProgramServicesAmt31586
IRS990/OtherExpensesGrp/TotalAmt0224580
IRS990/OtherExpensesGrp/TotalAmt193848
IRS990/OtherExpensesGrp/TotalAmt264514
IRS990/OtherExpensesGrp/TotalAmt31586
IRS990/OtherLiabilitiesGrp/EOYAmt010024448
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0376236
IRS990/OtherSalariesAndWagesGrp/TotalAmt0376236
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt026848
IRS990/PayrollTaxesGrp/TotalAmt026848
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt085511
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt043746
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711210
IRS990/ProgramServiceRevenueGrp/Desc0FIELDHOUSE PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011750
IRS990/ProgSrvcAccomActy2Grp/Desc0Various organizations housed inside and outside of Berston Field House are instrumental in offering community services and community enrichment programs through education, athletics, dance, art, health and wellness, financial wisdom and others.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt093848
IRS990/ProgSrvcAccomActy3Grp/Desc0Various community events are hosted inside Berston Field House and throughout the community that provide valuable information to the public such as access to free legal services, small business set-up, health screenings and more
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt064514
IRS990/ProgSrvcAccomActyOtherGrp/Desc0All other program related expenses are normal operating exenses such as salaries, supplies, building maintenance and general expenses that are necessary to continue the accomplishments built on Berstons legacy as a unique place for individuals and community enrichments programs to thrive.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt012985
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01463384
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0398005
IRS990/PYOtherExpensesAmt0678832
IRS990/PYProgramServiceRevenueAmt015450
IRS990/PYRevenuesLessExpensesAmt0891272
IRS990/PYSalariesCompEmpBnftPaidAmt0306735
IRS990/PYTotalExpensesAmt0985567
IRS990/PYTotalRevenueAmt01876839
IRS990/ReconcilationRevenueExpnssAmt0152352
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010547173
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0455654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01101668
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01791328
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt012224334
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0972121
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0813113
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt016902564
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt048454
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt016902564
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01101668
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01791328
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt012224334
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0972121
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0813113
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016902564
IRS990ScheduleA/TotalSupportAmt016902564
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0640022
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0640022
IRS990ScheduleD/EquipmentGrp/BookValueAmt08242
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031463
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt039705
IRS990ScheduleD/LandGrp/BookValueAmt0430968
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0430968
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt073568
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024929
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt098497
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt016708663
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROCESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010024448
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NEW BUILD GRANT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01152800
IRS990ScheduleD/TotalBookValueOtherAssetsAmt016708663
IRS990ScheduleD/TotalLiabilityAmt010024448
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVIEWS PRIOR TO ISSUANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization had major changes in staff. Permanent Executive Director, Accountant, Grant Administrator and the CPA Firm for the Annual Audit. Audit is not final. Audited Year end adjustments if necessary will be reflected in an amended 990 Form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All other program related expensed are day to day expenses such as salaries, supplies, building maintenance and general expenses that are necessary to continue the accomplishments built on Berstons legacy as a unique place for individuals and community enrichments programs to thrive.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part IX response or note to any line in Part IX
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012296433
IRS990/TotalAssetsEOYAmt021462924
IRS990/TotalAssetsGrp/BOYAmt012296433
IRS990/TotalAssetsGrp/EOYAmt021462924
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01089918
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0553389
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0395927
IRS990/TotalFunctionalExpensesGrp/TotalAmt0949316
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt017480715
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt017480715
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012296433
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03982209
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt012985
IRS990/TotalProgramServiceExpensesAmt0395927
IRS990/TotalProgramServiceRevenueAmt011750
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011750
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01101668
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012296433
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021462924
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.berston.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES AVERY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08107876531
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF BERSTON
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0471425785
ReturnHeader/Filer/InCareOfNm0% JAMES AVERY
ReturnHeader/Filer/PhoneNum08107876531
ReturnHeader/Filer/USAddress/AddressLine1Txt03300 N SAGINAW ST PO BOX 5026
ReturnHeader/Filer/USAddress/CityNm0FLINT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048505
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383691414
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCAMPBELLS ACCOUNTING & TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0G2425 S LINDEN RD STE D108
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Flint
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048532
ReturnHeader/PreparerPersonGrp/PhoneNum08107878750
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SYLVIA CAMPBELL
ReturnHeader/ReturnTs02025-11-17T22:07:52-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.