Berkshire Children And Families Inc in Pittsfield, Massachusetts (MA)

Berkshire Children And Families Inc
Employer Identification Number (EIN)	042226238
Name of Organization	Berkshire Children And Families Inc
Address	480 West St Ste 2, Pittsfield, MA 01201-5784
Activities	Gifts, grants, or loans to other organizations, Gifts or grants to individuals (other than scholarships)
Subsection	Charitable Organization
Ruling Date	04/1958
Deductibility	Contributions are deductible
Foundation	Organization which receives a substantial part of its support from a governmental unit or the general public
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$1,000,000 to $4,999,999
Income	$5,000,000 to $9,999,999
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$2,439,615
Amount of Income	$7,453,908
Form 990 Revenue Amount	$7,408,309

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Functional expenses for 2014

Support schedule

	2013	2014
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	Yes	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	No
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	Yes	No
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	Yes	Yes
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	No	No
Did the organization report an amount for other liabilities?	No	No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	No
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	Yes	No
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	No	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	No	No
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	No	No
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	No	No
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	No	No
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	Yes	Yes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	No	No
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	No	No
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2012	2013	2014
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		30	26
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		215	204
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	No	No	No
Has it filed a Form 990-T for this year?		No	No
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	No
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		No	No
Did the organization notify the donor of the value of the goods or services provided?		No	No
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2013	2014
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$197,871	$197,479
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$17,194	$18,007
Total number of individuals who received more than $100,000 of reportable compensation from the organization	1	1
Total number of independent contractors who received more than $100,000 of compensation from the organization	0	0

	2012	2013	2014
Statement of Revenue
Total revenue	$6,888,500	$7,514,160	$7,408,309
Contributions, Gifts, Grants and Other Similar Amounts	$630,913	$658,803	$754,988
Program Service Revenue	$6,255,896	$6,831,012	$6,620,167
624100		$5,626,355	$5,275,158
Child Day Care Services		$1,204,657	$1,293,218
900099		$0	$51,791
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$7,691	$11,516	$9,803
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$0	$0	$0
Net rental income	$338	$-2,343	$0
Net gain/loss from sales of assets other than inventory	$-6,338	$19,831	$13,090
Gross amount from sales of assets other than inventory (Securities / Other)	$208,378 / $0	$75,000 / $0	$55,000 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$214,716 / $0	$55,169 / $0	$41,910 / $0
Gain or (loss) (Securities / Other)	$-6,338 / $0	$19,831 / $0	$13,090 / $0
Net income/loss from fundraising events	$0	$-4,659	$10,261
Gross income from fundraising events	$0	$5,580	$13,950
Less: direct expenses	$0	$10,239	$3,689
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$0	$0	$0
Miscellaneous Revenue	$0	$0	$0

	2012	2013	2014
Statement of Functional Expenses
Total functional expenses	$7,091,032	$7,377,156	$7,425,649
Grants and other assistance to domestic organizations and domestic governments		$0	$0
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$0	$0
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$205,906	$202,919	$219,215
Compensation not included above, to disqualified persons		$0	$0
Other salaries and wages	$3,786,766	$3,903,046	$4,009,344
Pension plan accruals and contributions		$87,210	$86,717
Other employee benefits		$361,670	$354,898
Payroll taxes	$398,196	$405,781	$417,150
Fees for services (non-employees)
Management		$0	$0
Legal		$6,166	$4,676
Accounting		$37,400	$38,400
Lobbying		$0	$0
Professional fundraising services	$0	$19,610	$6,528
Investment management fees		$7,431	$7,577
Other		$41,720	$130,035
Advertising and promotion		$31,670	$35,918
Office expenses		$71,571	$104,406
Information technology		$0	$0
Royalties		$0	$0
Occupancy		$314,777	$293,635
Travel		$143,741	$155,008
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$0	$18,062
Interest		$0	$3,165
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$59,875	$59,797
Insurance		$3,765	$3,869
Other expenses		$1,402,532	$1,035,425
Other expenses		$113,725	$103,095
Other expenses		$86,160	$81,602
Other expenses		$32,767	$79,699
Other expenses		$43,620	$177,428

	2012	2013	2014
Balance Sheet
Total assets	$2,192,819	$2,254,150	$2,439,615
Cash - non-interest-bearing		$72,485	$52,928
Savings and temporary cash investments		$115,926	$101,813
Pledges and grants receivable, net		$27,733	$41,819
Accounts receivable, net		$639,863	$720,797
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$0	$0
Prepaid expenses and deferred charges		$43,563	$79,867
Land, buildings, and equipment: cost or other basis		$718,054	$762,056
Investments - publicly traded securities		$0	$0
Investments - other securities		$636,526	$673,948
Investments - program-related		$0	$0
Intangible assets		$0	$6,387
Other assets		$0	$0
Total liabilities	$563,570	$472,251	$597,873
Accounts payable and accrued expenses		$454,795	$455,762
Grants payable		$0	$0
Deferred revenue		$0	$0
Tax-exempt bond liabilities	$0	$0	$0
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$73,227	$17,456	$142,111
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$0	$0
Total net assets or fund balances	$1,629,249	$1,781,899	$1,841,742
Unrestricted net assets		$1,705,366	$1,720,569
Temporarily restricted net assets		$66,333	$110,973
Permanently restricted net assets		$10,200	$10,200
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2014)
The organization is not a private foundation because it is:	An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported	0
Sum of amounts of support	$0

	2010 - 2014 Total
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2010 - 2014)
Public Support	$3,146,782
Subtotal Support	$3,208,564
Gifts, grants, contributions, and membership fees received	$3,208,564
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$0
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support	$61,782
Total Support	$3,282,952
Public Support	$3,208,564
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$73,939
Net income from unrelated business activities, whether or not the business is regularly carried on	$7
Other income. Do not include gain or loss from the sale of capital assets	$442
Gross receipts from related activities, etc.	$13,470,709

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Id	Name	Address	State	Established	Total Income
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4	Berkshire Area Health Education Center Inc	Ste 208, Pitssfield, MA 01201	MA	1980-01	$849,602
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8	Berkshire Bank Foundation	PO BOX 1308, Pittsfield, MA 01202-1308	MA	2001-06	$3,523,446
9	Berkshire Bank Foundation-Pioneer Valley	PO BOX 1308, Pittsfield, MA 01202-1308	MA	2000-03	$2,733,102
10	Berkshire Chamber Of Commerce Inc	65 Allen St, Pittsfield, MA 01201	MA	1960-03	$774,036
11	Berkshire Children And Families Inc	480 West St Ste 2, Pittsfield, MA 01201-5784	MA	1958-04	$7,453,908
12	Berkshire Childrens Chorus Inc	PO BOX 18, Sheffield, MA 01257-0018	MA	1999-10	$39,619
13	Berkshire Choral International Inc	245 N Undermountain Rd, Sheffield, MA 01257-9638	MA	1967-03	$6,650,724
14	Berkshire Christian College	PO BOX 826, Haverhill, MA 01831-1026	MA	1960-03	$698,918
15	Berkshire Community Action Council Inc	1531 East St, Pittsfield, MA 01201-5314	MA	1968-06	$10,430,495
16	Berkshire Community College Foundation Inc	1350 West St, Pittsfield, MA 01201-5720	MA	1981-06	$3,818,567
17	Berkshire Community Radio Alliance Inc	PO BOX 152, Gt Barrington, MA 01230-0152	MA	2004-04	$20,851
18	Berkshire Country Day School Inc	PO BOX 867, Lenox, MA 01240-0867	MA	1947-07	$3,596,167
19	Berkshire County Arc Inc	PO BOX 2, Pittsfield, MA 01202-0002	MA	1958-03	$26,236,494
20	Berkshire County Bar Advocates	85 East Street, Pittsfield, MA 01201	MA	1986-03	$43,878

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