Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Berkshire Carousel Inc.
990EZ • Fiscal year 2014 • EIN 90-0331934
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.54x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Balance Sheet
Assets
Down$341,986
Down $1,806 (-0.5%) from 2013
Net Assets
Down$156,297
Down $2,800 (-1.8%) from 2013
Liabilities
Up$185,689
Up $994 (+0.5%) from 2013
Revenue And Expenses
Revenue
Down$58,638
Down $43,632 (-43%) from 2013
Expenses
Down$61,439
Down $161,365 (-72%) from 2013
Net Income
Up-$2,801
Up $117,733 (+98%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Nov 15, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $58,638
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
| Description | Grants | Expenses |
|---|---|---|
| TO CREATE A FORM OF FAMILY ENTERTAINMENT AND WORK OF ART BY BUILDING AN AUTHENTIC CLASSICAL CAROUSEL. | - | $56,137 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JIM SHULMAN | President | - | $0 | - | - |
| MARJORIE SHULMAN | Vice Preside | - | $0 | - | - |
| NANCY SHULMAN | Secretary | - | $0 | - | - |
| BRYON SHERMAN | Treasurer | - | $0 | - | - |
| FRANK BONNEVIE | Director | - | $0 | - | - |
| ROCCO SHANNON DINICOLA | Director | - | $0 | - | - |
| ROBERTA COHN | Director | - | $0 | - | - |
| JONATHAN DENMARK | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Berkshire Carousel Inc
- EIN
- 90-0331934
- Phone
- 4134990342
- Address
- 19 WEALTHY AVENUE, PITTSFIELD, MA 01201
Signing Officer
- Name
- Maria Caccavielo
- Title
- Executive Director
- Phone
- 4134990342
- Signed
- 2015-11-15
Preparer
- Firm
- Smith Watson & Co Llp
- Address
- 85 MAIN ST STE 111, NORTH ADAMS, MA 01247-3429
- Preparer
- Bryon M Sherman
- Phone
- 4136644650
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses interest expense 1,205 insurance 8,108 bank fees 119 contracted services - mar 22,833 painting supplies 872 shop expenses 14,641 office expense 4,167 promotions and advertisin 1,105 wood expense 2,615 moving expense 899 total 56,564”
Form 990-ez, Part II, Line 24
“Pledges receivable 46,500 25,500 construciton in progress 171,297 171,297 mechanisum 123,510 134,510 total 341,307 331,307”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 3,085 4,079 unsecured notes and loans payable 181,610 181,610”
Form 990-ez, Part III
“To promote and operate an artisic, cultural, educational, and recreational carousal”
Raw XML Appendix151 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MARIA CACCIAVELLO |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4132364146 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | BERKSHIRE MALL OLD STATE ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LANESBOROUGH |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01237 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 2486 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 10679 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 58638 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2801 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 995 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 343793 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 341986 |
| IRS990EZ/GrossReceiptsAmt | 0 | 58638 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 159098 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 156297 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 159098 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 156297 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3600 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JIM SHULMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARJORIE SHULMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | NANCY SHULMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BRYON SHERMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | FRANK BONNEVIE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ROCCO SHANNON DINICOLA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ROBERTA COHN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JONATHAN DENMARK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 341307 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 331307 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 56564 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE AND OPERATE AN ARTISIC, CULTURAL, EDUCATIONAL, AND RECREATIONAL CAROUSAL |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 280 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | TO CREATE A FORM OF FAMILY ENTERTAINMENT AND WORK OF ART BY BUILDING AN AUTHENTIC CLASSICAL CAROUSEL. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 56137 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 184695 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 185689 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 61439 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 56137 |
| IRS990EZ/TotalRevenueAmt | 0 | 58638 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | BERKSHIRECAROUSEL.COM |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 58638 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 102270 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 296023 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 184812 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 128725 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 770468 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 40 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 40 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 770468 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 58638 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 102270 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 296023 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 184812 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 128725 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 770468 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 770508 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES INTEREST EXPENSE 1,205 INSURANCE 8,108 BANK FEES 119 CONTRACTED SERVICES - MAR 22,833 PAINTING SUPPLIES 872 SHOP EXPENSES 14,641 OFFICE EXPENSE 4,167 PROMOTIONS AND ADVERTISIN 1,105 WOOD EXPENSE 2,615 MOVING EXPENSE 899 TOTAL 56,564 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PLEDGES RECEIVABLE 46,500 25,500 CONSTRUCITON IN PROGRESS 171,297 171,297 MECHANISUM 123,510 134,510 TOTAL 341,307 331,307 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 3,085 4,079 UNSECURED NOTES AND LOANS PAYABLE 181,610 181,610 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROMOTE AND OPERATE AN ARTISIC, CULTURAL, EDUCATIONAL, AND RECREATIONAL CAROUSAL |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2016-04-25 22:37:26Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARIA CACCAVIELO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4134990342 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BERKSHIRE CAROUSEL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BERK |
| ReturnHeader/Filer/EIN | 0 | 900331934 |
| ReturnHeader/Filer/PhoneNum | 0 | 4134990342 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 19 WEALTHY AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PITTSFIELD |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 01201 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 042530803 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SMITH WATSON & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 85 MAIN ST STE 111 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORTH ADAMS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 012473429 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4136644650 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-11-04 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRYON M SHERMAN |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2015-11-04T15:17:34-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $341,986
- Liabilities
- $185,689
- Net assets
- $156,297
- Revenue
- $58,638
- Expenses
- $61,439
- Net income
- -$2,801