Civic Intelligence

Berkshire Carousel Inc.

990 • Fiscal year 2023 • EIN 90-0331934

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 25, 2024

Organization Profileberkshirecarousel.com
PO Box 3123Pittsfield, MA 01202

(614) 937-0888

Siviq Scores

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

Liabilities / Assets

96th percentile

1.39x

Higher debt load relative to assets than 96% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

99th percentile

14.69x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

88th percentile

44%

Higher net margin than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

43rd percentile

1.0%

Faster asset growth than 43% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

95th percentile

183%

Faster revenue growth than 95% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets96th percentile

Assets

Flat

$647,617

Flat from 2023

Net Assets

Flat

-$254,388

Flat from 2023

Liabilities

Flat

$902,005

Flat from 2023

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin88th percentile

Revenue

Flat

$61,423

Flat from 2023

Expenses

Flat

$34,640

Flat from 2023

Net Income

Flat

$26,783

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth43rd 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: -$254,3882023Assets 2023: $647,617Liabilities 2023: $902,005Net Assets 2023: -$254,3882023

Highlighted filing

2023

Assets$647,617
Liabilities$902,005
Net Assets-$254,388
Open 2023 Filing

Operations Trend

Revenue Growth95th percentile

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: $26,7832023Revenue 2023: $61,423Expenses 2023: $34,640Net Income 2023: $26,7832023

Highlighted filing

2023

Revenue$61,423
Expenses$34,640
Net Income$26,783
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 25, 2024
Return Version
2023v5.0
Gross Receipts
$61,423
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$902,005$902,005→ $0
Land, Buildings, and Equipment, Net$625,207$625,207→ $0
Cash and Non-Interest-Bearing Accounts$15,865$22,410▲ $6,545
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$641,072$647,617▲ $6,545
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$20,238$0▼ $20,238
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$922,243$902,005▼ $20,238
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-281,171$-254,388▲ $26,783
Total Net Assets Fund Balance$-281,171$-254,388▲ $26,783
Total Liabilities and Net Assets / Fund Balance$641,072$647,617▲ $6,545

Asset Categories

AssetBook ValueDepreciationBasis
Land$333,162-$333,162
Buildings$190,841$0$190,841
Other Land Buildings$101,204$0$101,204
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
James ShulmanPresident
Frank BonnevieDirector
Rocco DinicolaDirector
Nancy ShulmanSecretary
Monroe WaschTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$60,667
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$756
All Other Contributions
$60,667
Change in Net Assets
$26,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$34,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance-$10,003-$10,003
Other Expenses$2,973$0$0$2,973
Fees for Services Accounting-$1,620-$1,620
Office Expenses$1,340--$1,340
Interest-$1,324-$1,324
Total Functional Expenses$21,693$12,947$0$34,640
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$902,005$902,005→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section A, Line 2

“Two of the officers have a familial relationship.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is submitted to all officers and directors for their review and comment prior to filing.”

Form 990, Part VI, Section B, Line 12C

“A conflict of interest policy exists and is reviewed annually by the Board of Directors. All persons in conflict situations are required to sign a policy statement.”

Form 990, Part VI, Section B, Line 15

“Compensation for all persons is reviewed and approved by the Board of Directors on an annual basis.”

Form 990, Part VI, Section C, Line 19

“These documents are available to the public at the Berkshire Carousel office in Pittsfield, Massachusetts, Monday through Friday from 10:00 a.m. to 2:00 p.m.”

Filing and Contact Details

Filer

Filer Name
Berkshire Carousel Inc
EIN
90-0331934
Phone
6149370888
Address
PO Box 3123, Pittsfield, MA 01202

Signing Officer

Name
James Shulman
Title
President
Phone
6149370888
Signed
2024-03-25

Organization Details

Principal Officer
James Shulman
Formed
2006
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
2
Employees
0
Volunteers
0
Supplemental Narrative

Financial Statement Notes

Schedule D, Part III, Line 4

“We created an authentic, classic, wooden carousel that is both a work of art and a form of public, family entertainment.”

Raw XML AppendixShowing 400 of 445 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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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt0198295
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt060667
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt021400
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt031508
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0263
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt084457
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0198295
IRS990ScheduleA/TotalSupportAmt0198295
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt0101204
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/RevenuesIncludedAmt060667
IRS990ScheduleD/BuildingsGrp/BookValueAmt0190841
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0190841
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/HeldWorksArtGrp/AssetsIncludedAmt0101204
IRS990ScheduleD/HeldWorksArtGrp/RevenuesIncludedAmt060667
IRS990ScheduleD/LandGrp/BookValueAmt0333162
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0333162
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0101204
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0101204
IRS990ScheduleD/SolicitedAssetsSaleInd00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0We created an authentic, classic, wooden carousel that is both a work of art and a form of public, family entertainment.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part III, Line 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0625207
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0902005
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Operations/Construction
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0190493
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0James Shulman
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt0902005
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two of the officers have a familial relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The form 990 is submitted to all officers and directors for their review and comment prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A conflict of interest policy exists and is reviewed annually by the Board of Directors. All persons in conflict situations are required to sign a policy statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation for all persons is reviewed and approved by the Board of Directors on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4These documents are available to the public at the Berkshire Carousel office in Pittsfield, Massachusetts, Monday through Friday from 10:00 a.m. to 2:00 p.m.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0641072
IRS990/TotalAssetsEOYAmt0647617
IRS990/TotalAssetsGrp/BOYAmt0641072
IRS990/TotalAssetsGrp/EOYAmt0647617
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt060667
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012947
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt021693
IRS990/TotalFunctionalExpensesGrp/TotalAmt034640
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0922243
IRS990/TotalLiabilitiesEOYAmt0902005
IRS990/TotalLiabilitiesGrp/BOYAmt0922243
IRS990/TotalLiabilitiesGrp/EOYAmt0902005
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-281171
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-254388
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt021693
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0756

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$647,617
Liabilities
$902,005
Net assets
-$254,388
Revenue
$61,423
Expenses
$34,640
Net income
$26,783
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$6.48$9.02$2.54$0.61$0.35$0.27
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