Civic Intelligence

Berkshire Carousel Inc.

990EZ • Fiscal year 2013 • EIN 90-0331934

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

Organization ProfileBERKSHIRECAROUSEL.COM
PO Box 2301227

(413) 499-0342

Siviq Scores

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

Liabilities / Assets

89th percentile

0.54x

Higher debt load relative to assets than 89% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

97th percentile

1.81x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

4th percentile

-118%

Higher net margin than 4% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

32nd percentile

-7.5%

Faster asset growth than 32% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$343,792

Down $27,829 (-7.5%) from 2012

Net Assets

Down

$159,097

Down $120,535 (-43%) from 2012

Liabilities

Up

$184,695

Up $92,706 (+101%) from 2012

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin4th percentile

Revenue

$102,270

No earlier filing loaded for comparison.

Expenses

Up

$222,804

Up $99,505 (+81%) from 2012

Net Income

-$120,534

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$1.0M$500K$0-$500KAssets 2012: $371,621Liabilities 2012: $91,989Net Assets 2012: $279,6322012Assets 2013: $343,792Liabilities 2013: $184,695Net Assets 2013: $159,0972013Assets 2014: $341,986Liabilities 2014: $185,689Net Assets 2014: $156,2972014Assets 2015: $648,529Liabilities 2015: $194,118Net Assets 2015: $454,4112015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $558,843Liabilities 2017: $200,846Net Assets 2017: $357,9972017Assets 2018: $330,643Liabilities 2018: $650,4452018Assets 2019: $745,425Liabilities 2019: $964,600Net Assets 2019: -$219,1752019Assets 2020: $703,151Liabilities 2020: $970,815Net Assets 2020: -$267,6642020Assets 2021: $664,925Liabilities 2021: $946,529Net Assets 2021: -$281,6042021Assets 2022: $641,072Liabilities 2022: $922,243Net Assets 2022: -$281,1712022Assets 2023: $647,617Liabilities 2023: $902,005Net Assets 2023: -$254,3882023

Highlighted filing

2013

Assets$343,792
Liabilities$184,695
Net Assets$159,097
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$200K$0-$200KExpenses 2012: $123,2992012Revenue 2013: $102,270Expenses 2013: $222,804Net Income 2013: -$120,5342013Revenue 2014: $58,638Expenses 2014: $61,439Net Income 2014: -$2,8012014Revenue 2015: $370,468Expenses 2015: $63,470Net Income 2015: $306,9982015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $146,875Expenses 2017: $110,411Net Income 2017: $36,4642017Revenue 2018: $30,403Expenses 2018: $155,960Net Income 2018: -$125,5572018Revenue 2019: $84,689Expenses 2019: $94,062Net Income 2019: -$9,3732019Revenue 2020: $1,648Expenses 2020: $50,137Net Income 2020: -$48,4892020Revenue 2021: $31,899Expenses 2021: $45,840Net Income 2021: -$13,9412021Revenue 2022: $21,724Expenses 2022: $21,291Net Income 2022: $4332022Revenue 2023: $61,423Expenses 2023: $34,640Net Income 2023: $26,7832023

Highlighted filing

2013

Revenue$102,270
Expenses$222,804
Net Income-$120,534
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$102,270
Mission and Program Overview

Mission

To own and operate a carousel for public use in Pittsfield, Massachusetts.

To promote and operate an artisic, cultural, educational, and recreational carousal

Program Services

DescriptionGrantsExpenses
TO CREATE A FORM OF FAMILY ENTERTAINMENT AND WORK OF ART BY BUILDING AN AUTHENTIC CLASSICAL CAROUSEL.-$214,010
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JIM SHULMANPresident-$0--
MARJORIE SHULMANVice Preside-$0--
NANCY SHULMANSecretary-$0--
BRYON SHERMANTreasurer-$0--
FRANK BONNEVIEDirector-$0--
ROCCO SHANNON DINICOLADirector-$0--
ROBERTA COHNDirector-$0--
JONATHAN DENMARKDirector-$0--
Filing and Contact Details

Filer

EIN
90-0331934
Phone
4134990342

Signing Officer

Name
Maria Caccavielo
Title
Executive Director
Phone
4134990342
Signed
2014-11-17

Preparer

Preparer
Bryon M Sherman
Phone
4136644650
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses interest expense 515 insurance 8,196 art work commission 990 bank fees 93 contracted services - mar 32,000 contracted services - wal 3,000 educational programs 5,500 misc expense 460 painting supplies 1,100 shop expenses 12,446 storage expense 3,192 bad debts expense 142,726 admin expense 1,483 credit card fees 74 dues and subscriptions 179 marketing expense 1,829 office expense 1,360 permits and fees 320 fundraising expense 1,160 total 216,623”

Form 990-ez, Part II, Line 24

“Pledges receivable 199,726 46,500 construciton in progress 166,861 171,297 mechanisum 0 123,510 total 366,587 341,307”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,990 0 unsecured notes and loans payable 90,000 0 line of credit - jim 0 181,610 accrued expenses 0 3,085”

Form 990-ez, Part III

“To promote and operate an artisic, cultural, educational, and recreational carousal”

Raw XML Appendix157 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0JIM SHULMAN
CompensationExplanation/CompensationExplanationGrp/PersonNm1MARJORIE SHULMAN
CompensationExplanation/CompensationExplanationGrp/PersonNm2NANCY SHULMAN
CompensationExplanation/CompensationExplanationGrp/PersonNm3BRYON SHERMAN
CompensationExplanation/CompensationExplanationGrp/PersonNm4FRANK BONNEVIE
CompensationExplanation/CompensationExplanationGrp/PersonNm5ROCCO SHANNON DINICOLA
CompensationExplanation/CompensationExplanationGrp/PersonNm6ROBERTA COHN
CompensationExplanation/CompensationExplanationGrp/PersonNm7JONATHAN DENMARK
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MARIA CACCIAVELLO
IRS990EZ/BooksInCareOfDetail/PhoneNum04132364146
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine10BERKSHIRE MALL OLD STATE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/City0LANESBOROUGH
IRS990EZ/BooksInCareOfDetail/USAddress/State0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode001237
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt05034
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02485
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0102270
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-120534
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01396
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0371621
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0343792
IRS990EZ/GrossReceiptsAmt0102270
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0279631
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0159097
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0279631
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0159097
IRS990EZ/OccupancyRentUtltsAndMaintAmt04201
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt72.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JIM SHULMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MARJORIE SHULMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NANCY SHULMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BRYON SHERMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4FRANK BONNEVIE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ROCCO SHANNON DINICOLA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6ROBERTA COHN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JONATHAN DENMARK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0366587
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0341307
IRS990EZ/OtherExpensesTotalAmt0216623
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROMOTE AND OPERATE AN ARTISIC, CULTURAL, EDUCATIONAL, AND RECREATIONAL CAROUSAL
IRS990EZ/PrintingPublicationsPostageAmt0584
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO CREATE A FORM OF FAMILY ENTERTAINMENT AND WORK OF ART BY BUILDING AN AUTHENTIC CLASSICAL CAROUSEL.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0214010
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt091990
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0184695
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0222804
IRS990EZ/TotalProgramServiceExpensesAmt0214010
IRS990EZ/TotalRevenueAmt0102270
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0BERKSHIRECAROUSEL.COM
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0102270
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0296023
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0184812
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0128725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0711830
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt040
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt040
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99990
IRS990ScheduleA/PublicSupportTotal170Amt0711830
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0102270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0296023
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0184812
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0128725
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0711830
IRS990ScheduleA/TotalSupportAmt0711870
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INTEREST EXPENSE 515 INSURANCE 8,196 ART WORK COMMISSION 990 BANK FEES 93 CONTRACTED SERVICES - MAR 32,000 CONTRACTED SERVICES - WAL 3,000 EDUCATIONAL PROGRAMS 5,500 MISC EXPENSE 460 PAINTING SUPPLIES 1,100 SHOP EXPENSES 12,446 STORAGE EXPENSE 3,192 BAD DEBTS EXPENSE 142,726 ADMIN EXPENSE 1,483 CREDIT CARD FEES 74 DUES AND SUBSCRIPTIONS 179 MARKETING EXPENSE 1,829 OFFICE EXPENSE 1,360 PERMITS AND FEES 320 FUNDRAISING EXPENSE 1,160 TOTAL 216,623
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PLEDGES RECEIVABLE 199,726 46,500 CONSTRUCITON IN PROGRESS 166,861 171,297 MECHANISUM 0 123,510 TOTAL 366,587 341,307
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,990 0 UNSECURED NOTES AND LOANS PAYABLE 90,000 0 LINE OF CREDIT - JIM 0 181,610 ACCRUED EXPENSES 0 3,085
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROMOTE AND OPERATE AN ARTISIC, CULTURAL, EDUCATIONAL, AND RECREATIONAL CAROUSAL
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIA CACCAVIELO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04134990342
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10BERKSHIRE CAROUSEL INC
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0900331934
ReturnHeader/Filer/PhoneNum04134990342
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 23
ReturnHeader/Filer/USAddress/City0DALTON
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode001227
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042530803
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SMITH WATSON & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1085 MAIN ST STE 111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0NORTH ADAMS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0012473429
ReturnHeader/PreparerPersonGrp/PhoneNum04136644650
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRYON M SHERMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02014-11-17T12:11:04-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$343,792
Liabilities
$184,695
Net assets
$159,097
Revenue
$102,270
Expenses
$222,804
Net income
-$120,534
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.48$9.02$2.54$0.61$0.35$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.41$9.22$2.81$0.22$0.21$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.65$9.47$2.82$0.32$0.46$0.14
2020Summary only. Only limited summary data is available for this year.$7.03$9.71$2.68$0.02$0.50$0.48
2019Summary only. Only limited summary data is available for this year.$7.45$9.65$2.19$0.85$0.94$0.09
2018Summary only. Only limited summary data is available for this year.$3.31$6.50$0.30$1.56$1.26
2017Summary only. Only limited summary data is available for this year.$5.59$2.01$3.58$1.47$1.10$0.36
2016Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2015Detailed filing. Detailed filing data is available for this year.$6.49$1.94$4.54$3.70$0.63$3.07
2014Detailed filing. Detailed filing data is available for this year.$3.42$1.86$1.56$0.59$0.61$0.03
2013Detailed filing. Detailed filing data is available for this year.$3.44$1.85$1.59$1.02$2.23$1.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.92$2.80$1.23
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • <$500k nonprofits