Civic Intelligence

Lee Central Enriched Housing Inc

EIN 55-0814215 • 501(c)3 • Pittsfield, MA

Profile

To provide low income housing for the elderly.

PO Box 1180Pittsfield, MA 01202

n/A

Siviq Scores

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

Liabilities / Assets

98th percentile

2.04x

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

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

Liabilities / Revenue

99th percentile

12.14x

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

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

Net Margin

8th percentile

-39%

Higher net margin than 8% 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

24th percentile

-5.0%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

62nd percentile

15%

Faster revenue growth than 62% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$3,054,630

Down $162,413 (-5.0%) from 2023

Liabilities

Up

$6,244,864

Up $37,415 (+0.6%) from 2023

Net Assets

Down

-$3,190,234

Down $199,828 (-6.7%) from 2023

Operations
Liabilities / Revenue99th percentileNet Margin8th percentile

Revenue

Up

$514,405

Up $68,896 (+15%) from 2023

Expenses

Up

$714,233

Up $55,263 (+8.4%) from 2023

Net Income

Up

-$199,828

Up $13,633 (+6.4%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$10M$5.0M$0-$5.0MAssets 2010: $5,418,113Liabilities 2010: $6,186,583Net Assets 2010: -$768,4702010Assets 2011: $5,240,552Liabilities 2011: $6,184,379Net Assets 2011: -$943,8272011Assets 2012: $5,106,729Liabilities 2012: $6,185,054Net Assets 2012: -$1,078,3252012Assets 2013: $4,946,563Liabilities 2013: $6,187,744Net Assets 2013: -$1,241,1812013Assets 2014: $4,793,304Liabilities 2014: $6,195,957Net Assets 2014: -$1,402,6532014Assets 2015: $4,636,984Liabilities 2015: $6,193,663Net Assets 2015: -$1,556,6792015Assets 2016: $4,439,399Liabilities 2016: $6,195,950Net Assets 2016: -$1,756,5512016Assets 2017: $4,253,967Liabilities 2017: $6,197,446Net Assets 2017: -$1,943,4792017Assets 2018: $4,072,829Liabilities 2018: $6,195,734Net Assets 2018: -$2,122,9052018Assets 2019: $3,876,013Liabilities 2019: $6,192,922Net Assets 2019: -$2,316,9092019Assets 2020: $3,695,918Liabilities 2020: $6,207,157Net Assets 2020: -$2,511,2392020Assets 2021: $3,508,671Liabilities 2021: $6,206,860Net Assets 2021: -$2,698,1892021Assets 2022: $3,433,980Liabilities 2022: $6,210,925Net Assets 2022: -$2,776,9452022Assets 2023: $3,217,043Liabilities 2023: $6,207,449Net Assets 2023: -$2,990,4062023Assets 2024: $3,054,630Liabilities 2024: $6,244,864Net Assets 2024: -$3,190,2342024

Highlighted filing

2024

Assets$3,054,630
Liabilities$6,244,864
Net Assets-$3,190,234
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$1.0M$500K$0-$500KExpenses 2010: $530,8482010Expenses 2011: $541,7772011Expenses 2012: $506,1632012Revenue 2013: $350,776Expenses 2013: $513,632Net Income 2013: -$162,8562013Revenue 2014: $365,564Expenses 2014: $527,036Net Income 2014: -$161,4722014Revenue 2015: $373,951Expenses 2015: $527,977Net Income 2015: -$154,0262015Revenue 2016: $341,447Expenses 2016: $541,319Net Income 2016: -$199,8722016Revenue 2017: $384,441Expenses 2017: $571,369Net Income 2017: -$186,9282017Revenue 2018: $407,786Expenses 2018: $587,212Net Income 2018: -$179,4262018Revenue 2019: $409,424Expenses 2019: $603,428Net Income 2019: -$194,0042019Revenue 2020: $436,417Expenses 2020: $630,747Net Income 2020: -$194,3302020Revenue 2021: $436,119Expenses 2021: $623,069Net Income 2021: -$186,9502021Revenue 2022: $533,441Expenses 2022: $612,197Net Income 2022: -$78,7562022Revenue 2023: $445,509Expenses 2023: $658,970Net Income 2023: -$213,4612023Revenue 2024: $514,405Expenses 2024: $714,233Net Income 2024: -$199,8282024

Highlighted filing

2024

Revenue$514,405
Expenses$714,233
Net Income-$199,828
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$3,054,630
Liabilities
$6,244,864
Net assets
-$3,190,234
Revenue
$514,405
Expenses
$714,233
Net income
-$199,828
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.05$6.24$3.19$0.51$0.71$0.20
2023Detailed filing. Detailed filing data is available for this year.$3.22$6.21$2.99$0.45$0.66$0.21
2022Detailed filing. Detailed filing data is available for this year.$3.43$6.21$2.78$0.53$0.61$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.51$6.21$2.70$0.44$0.62$0.19
2020Detailed filing. Detailed filing data is available for this year.$3.70$6.21$2.51$0.44$0.63$0.19
2019Detailed filing. Detailed filing data is available for this year.$3.88$6.19$2.32$0.41$0.60$0.19
2018Detailed filing. Detailed filing data is available for this year.$4.07$6.20$2.12$0.41$0.59$0.18
2017Detailed filing. Detailed filing data is available for this year.$4.25$6.20$1.94$0.38$0.57$0.19
2016Detailed filing. Detailed filing data is available for this year.$4.44$6.20$1.76$0.34$0.54$0.20
2015Detailed filing. Detailed filing data is available for this year.$4.64$6.19$1.56$0.37$0.53$0.15
2014Detailed filing. Detailed filing data is available for this year.$4.79$6.20$1.40$0.37$0.53$0.16
2013Detailed filing. Detailed filing data is available for this year.$4.95$6.19$1.24$0.35$0.51$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$6.19$1.08$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.24$6.18$0.94$0.54
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.42$6.19$0.77$0.53
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
$514,405
Mission and Program Overview

Mission

To provide low income housing for the elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,692,714$2,552,486▼ $140,228
Investments Other Securities$394,579$381,108▼ $13,471
Pledges and Grants Receivable$87,750$87,750→ $0
Prepaid Expenses and Deferred Charges$14,457$10,862▼ $3,595
Savings and Temporary Cash Investments$7,155$5,956▼ $1,199
Accounts Receivable$6,848$2,613▼ $4,235
Total Assets$3,217,043$3,054,630▼ $162,413
Other Assets Total$13,540$13,855▲ $315
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,138,960$6,138,960→ $0
Accounts Payable and Accrued Expenses$48,551$76,263▲ $27,712
Deferred Revenue$6,398$15,786▲ $9,388
Other Liabilities$13,540$13,855▲ $315
Total Liabilities$6,207,449$6,244,864▲ $37,415
Net Assets / Fund Balance
Net Assets With Donor Restrictions$87,750$87,750→ $0
Net Assets Without Donor Restrictions$-3,078,156$-3,277,984▼ $199,828
Total Net Assets Fund Balance$-2,990,406$-3,190,234▼ $199,828
Total Liabilities and Net Assets / Fund Balance$3,217,043$3,054,630▼ $162,413

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,250,643$3,892,567$6,143,210
Leasehold Improvements$301,720$155,510$457,230
Equipment$123$37,840$37,963
Other Land Buildings$0$15,428$15,428
Other Securities$34,878--
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
$508,008
Investment Income
$6,397
Other Revenue
$0
Change in Net Assets
$-199,828

Audited Revenue Reconciliation

Revenue per Audited Statements
$514,405
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$514,405
Total Revenue per Form 990
$514,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$606,764
Salaries, Compensation, and Employee Benefits$107,469
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$227,288--$227,288
Occupancy$148,956--$148,956
Other Salaries and Wages$57,366$37,634-$95,000
Insurance$42,330--$42,330
Fees for Services Management-$38,066-$38,066
Fees for Services Accounting-$22,026-$22,026
Other Expenses$14,237--$14,237
Other Employee Benefits$8,743--$8,743
All Other Expenses$125$5,636-$5,761
Office Expenses-$5,668-$5,668
Payroll Taxes$3,726--$3,726
Fees for Services Legal-$1,740-$1,740
Fees for Services Other-$327-$327
Advertising-$195-$195
Total Functional Expenses$602,941$111,292$0$714,233

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$714,233
Total Expenses per Audited Statements$714,233
Total Expenses per Form 990$714,233
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
Security Deposits Payable$13,855
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 board of directors will review in detail the form 990 before the form is filed.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Lee Central Enriched Housing Inc
EIN
55-0814215
Phone
4134991630
Address
PO BOX 1180, PITTSFIELD, 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
2002
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 exemptpurpose 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 478 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.

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IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt06138960
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt06138960
IRS990/NetAssetsOrFundBalancesBOYAmt0-2990406
IRS990/NetAssetsOrFundBalancesEOYAmt0-3190234
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-3078156
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-3277984
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0148956
IRS990/OccupancyGrp/TotalAmt0148956
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05668
IRS990/OfficeExpensesGrp/TotalAmt05668
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt013540
IRS990/OtherAssetsTotalGrp/EOYAmt013855
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08743
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08743
IRS990/OtherExpensesGrp/Desc0REPAIRS
IRS990/OtherExpensesGrp/Desc1CLEANING & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SOCIAL SERVICES COORDIN
IRS990/OtherExpensesGrp/Desc3SECURITY
IRS990/OtherExpensesGrp/ProgramServicesAmt057722
IRS990/OtherExpensesGrp/ProgramServicesAmt121252
IRS990/OtherExpensesGrp/ProgramServicesAmt221196
IRS990/OtherExpensesGrp/ProgramServicesAmt314237
IRS990/OtherExpensesGrp/TotalAmt057722
IRS990/OtherExpensesGrp/TotalAmt121252
IRS990/OtherExpensesGrp/TotalAmt221196
IRS990/OtherExpensesGrp/TotalAmt314237
IRS990/OtherLiabilitiesGrp/BOYAmt013540
IRS990/OtherLiabilitiesGrp/EOYAmt013855
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037634
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt057366
IRS990/OtherSalariesAndWagesGrp/TotalAmt095000
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt03726
IRS990/PayrollTaxesGrp/TotalAmt03726
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt087750
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt087750
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014457
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010862
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/RelatedOrExemptFuncIncomeAmt0292516
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1194238
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt221254
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0292516
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1194238
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt221254
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03014
IRS990/PYOtherExpensesAmt0557189
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0442495
IRS990/PYRevenuesLessExpensesAmt0-213461
IRS990/PYSalariesCompEmpBnftPaidAmt0101781
IRS990/PYTotalExpensesAmt0658970
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0445509
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-199828
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0508008
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07155
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05956
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0295591
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0248203
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0347248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0250736
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0252056
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01393834
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06397
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0486
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0460
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0633
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010990
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0466304
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99220
IRS990ScheduleA/PublicSupportPY170Pct00.99610
IRS990ScheduleA/PublicSupportTotal170Amt01393834
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0295591
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0248203
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0347248
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0250736
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0252056
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01393834
IRS990ScheduleA/TotalSupportAmt01404824
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02250643
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03892567
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06143210
IRS990ScheduleD/EquipmentGrp/BookValueAmt0123
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037840
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037963
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0714233
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0301720
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0155510
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0457230
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015428
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015428
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013855
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0346230
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt134878
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CASH REPLACEMENT RESERVE
IRS990ScheduleD/OtherSecuritiesGrp/Desc1ESCROW
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0514405
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 EXEMPTPURPOSE 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/TotalBookValueLandBuildingsAmt02552486
IRS990ScheduleD/TotalBookValueSecuritiesAmt0381108
IRS990ScheduleD/TotalExpensesPerForm990Amt0714233
IRS990ScheduleD/TotalLiabilityAmt013855
IRS990ScheduleD/TotalRevenuePerForm990Amt0514405
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0514405
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0714233
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 BOARD OF DIRECTORS WILL REVIEW IN DETAIL THE FORM 990 BEFORE THE FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION 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 INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CROSSWAY TOWER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042542001
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1261855362
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/InvolvedAmt021196
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ELDER SERVICES OF BERKSHIRE COUNTY INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00

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