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Berkshire Institute For Christian Studies Inc

Andrew J Rice
  • Lenox, MA
  • Tax-exempt since Sept. 1989
  • EIN: 04-3028401

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Details

According to its June 2024 tax filing, this nonprofit:

Operated a school
Organization is a school. Details are reported on Schedule E.
Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$486k (2024)

Expenses
$467k (2024)

Total Assets
$345k (2024)

Total Liabilities
$113k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$485,998
Expenses
$467,464
Net Income
$18,534
Net Assets
$232,292
Notable Sources of Revenue Percent of Total Revenue
Contributions $416,071
85.6%
Program Services $51,867
10.7%
Investment Income $5,102
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $10,295
2.1%
Sales of Assets $1,534
0.3%
Net Inventory Sales $0
Other Revenue $1,129
0.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $129,497
27.7%
Professional Fundraising Fees $0
Other Salaries and Wages $94,836
20.3%
Assets/Debt
Total Assets $344,812
Total Liabilities $112,520
Net Assets $232,292
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Andrew Rice (President) $90,207 $0 $0
Michael Tuttle (Director) $33,470 $0 $0
Stephen Brown (Director) $4,000 $0 $0
Stephen Ross (Secretary) $1,820 $0 $0
Nathan Hasty (Director) $0 $0 $0
George Karl Iii (Director) $0 $0 $0
David Ross (Director) $0 $0 $0
David Whitaker (Director) $0 $0 $0
Larry Knowles (Chairman) $0 $0 $0
Dean Shaw (Treasurer) $0 $0 $0
John Tate (Vice Chairma) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 9, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$440,233
Expenses
$445,326
Net Income
-$5,093
Net Assets
$210,207
Notable Sources of Revenue Percent of Total Revenue
Contributions $363,486
82.6%
Program Services $72,334
16.4%
Investment Income $5,847
1.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$11,967
Net Inventory Sales $0
Other Revenue $10,533
2.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $126,216
28.3%
Professional Fundraising Fees $0
Other Salaries and Wages $102,466
23.0%
Assets/Debt
Total Assets $344,506
Total Liabilities $134,299
Net Assets $210,207
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Andrew Rice (President) $88,255 $0 $0
Michael Tuttle (Director) $32,211 $0 $0
Stephen Brown (Director) $0 $0 $0
Nathan Hasty (Director) $0 $0 $0
George Karl Iii (Director) $0 $0 $0
David Ross (Director) $0 $0 $0
Stephen Ross (Secretary) $0 $0 $0
David Whitaker (Director) $0 $0 $0
Larry Knowles (Chairman) $0 $0 $0
Dean Shaw (Treasurer) $0 $0 $0
John Tate (Vice Chairma) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 11, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$429,945
Expenses
$440,250
Net Income
-$10,305
Net Assets
$207,168
Notable Sources of Revenue Percent of Total Revenue
Contributions $328,260
76.3%
Program Services $97,568
22.7%
Investment Income $1,858
0.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $3,528
0.8%
Sales of Assets -$1,831
Net Inventory Sales $0
Other Revenue $562
0.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $114,318
26.0%
Professional Fundraising Fees $0
Other Salaries and Wages $84,399
19.2%
Assets/Debt
Total Assets $362,427
Total Liabilities $155,259
Net Assets $207,168
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Andrew Rice (President) $79,269 $0 $0
Michael Tuttle (Director) $29,469 $0 $0
Stephen Brown (Director) $3,900 $0 $0
Stephen Ross (Secretary) $1,680 $0 $0
Nathan Hasty (Director) $0 $0 $0
George Karl Iii (Director) $0 $0 $0
David Ross (Director) $0 $0 $0
David Whitaker (Director) $0 $0 $0
Larry Knowles (Chairman) $0 $0 $0
Dean Shaw (Treasurer) $0 $0 $0
John Tate (Vice Chairma) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 6, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$345,542
Expenses
$255,905
Net Income
$89,637
Net Assets
$224,804
Notable Sources of Revenue Percent of Total Revenue
Contributions $319,718
92.5%
Program Services $21,302
6.2%
Investment Income $526
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $3,563
1.0%
Sales of Assets -$512
Net Inventory Sales $0
Other Revenue $945
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $102,518
40.1%
Professional Fundraising Fees $0
Other Salaries and Wages $51,010
19.9%
Assets/Debt
Total Assets $292,392
Total Liabilities $67,588
Net Assets $224,804
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Andrew Rice (President) $74,240 $0 $0
Michael Tuttle (Director) $28,278 $0 $0
Stephen Brown (Director) $0 $0 $0
Nathan Hasty (Director) $0 $0 $0
George Karl Iii (Director) $0 $0 $0
David Ross (Director) $0 $0 $0
Wesley Ross (Director) $0 $0 $0
David Whitaker (Director) $0 $0 $0
Curtis Beveridge (Secretary) $0 $0 $0
Larry Knowles (Chairman) $0 $0 $0
Dean Shaw (Treasurer) $0 $0 $0
John Tate (Vice Chairma) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 12, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$455,879
Expenses
$433,198
Net Income
$22,681
Net Assets
$135,786
Notable Sources of Revenue Percent of Total Revenue
Contributions $289,368
63.5%
Program Services $166,747
36.6%
Investment Income $476
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$5,706
Sales of Assets $458
0.1%
Net Inventory Sales $0
Other Revenue $4,536
1.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $191,018
44.1%
Assets/Debt
Total Assets $275,585
Total Liabilities $139,799
Net Assets $135,786
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Andrew Rice (President) $73,925 $0 $0
Stephen Brown (Director) $0 $0 $0
Nathan Hasty (Director) $0 $0 $0
George Karl Iii (Director) $0 $0 $0
David Ross (Director) $0 $0 $0
Wesley Ross (Director) $0 $0 $0
Michael Tuttle (Director) $0 $0 $0
David Whitaker (Director) $0 $0 $0
Curtis Beveridge (Secretary) $0 $0 $0
Larry Knowles (Chairman) $0 $0 $0
Dean Shaw (Treasurer) $0 $0 $0
John Tate (Vice Chairma) $0 $0 $0
+ View more people

Document Links

990
Filed on Sept. 23, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$577,815
Expenses
$421,586
Net Income
$156,229
Net Assets
$113,040
Notable Sources of Revenue Percent of Total Revenue
Contributions $408,944
70.8%
Program Services $171,793
29.7%
Investment Income $235
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$5,725
Sales of Assets $1,062
0.2%
Net Inventory Sales $0
Other Revenue $1,506
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $54,660
13.0%
Professional Fundraising Fees $0
Other Salaries and Wages $136,550
32.4%
Assets/Debt
Total Assets $235,499
Total Liabilities $122,459
Net Assets $113,040

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$268,469
Expenses
$358,609
Net Income
-$90,140
Net Assets
-$47,078
Notable Sources of Revenue Percent of Total Revenue
Contributions $176,540
65.8%
Program Services $90,909
33.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,020
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $32,881
9.2%
Professional Fundraising Fees $0
Other Salaries and Wages $160,129
44.7%
Assets/Debt
Total Assets $226,623
Total Liabilities $273,701
Net Assets -$47,078

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$350,574
Expenses
$369,798
Net Income
-$19,224
Net Assets
$43,062
Notable Sources of Revenue Percent of Total Revenue
Contributions $222,911
63.6%
Program Services $118,745
33.9%
Investment Income $4
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $1,000
0.3%
Net Inventory Sales $0
Other Revenue $7,914
2.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $73,317
19.8%
Professional Fundraising Fees $0
Other Salaries and Wages $73,643
19.9%
Assets/Debt
Total Assets $174,319
Total Liabilities $131,257
Net Assets $43,062
Other
Operated a school
Compensation
Key Employees and Officers Compensation Related Other
Stephen Brown (President) $58,666 $0 $0
Wesley Ross (V. President) $27,967 $0 $0
Douglas Foss (Director) $5,739 $0 $0
Pat Greco (Director) $0 $0 $0
David Ross (Director) $0 $0 $0
Andrew Rice (Director) $0 $0 $0
John Tate (Director) $0 $0 $0
George Karl Jr (Director) $0 $0 $0
Larry Knowles Jr (Director) $0 $0 $0
Curtis Beverage (Secretary) $0 $0 $0
Dean Shaw (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Nov. 9, 2017

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$383,849
Expenses
$385,649
Net Income
-$1,800
Net Assets
$62,118
Notable Sources of Revenue Percent of Total Revenue
Contributions $225,157
58.7%
Program Services $156,546
40.8%
Investment Income $4
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,142
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $75,031
19.5%
Professional Fundraising Fees $0
Other Salaries and Wages $73,992
19.2%
Assets/Debt
Total Assets $191,197
Total Liabilities $129,079
Net Assets $62,118

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$366,624
Expenses
$333,282
Net Income
$33,342
Net Assets
$63,953
Notable Sources of Revenue Percent of Total Revenue
Contributions $297,894
81.3%
Program Services $67,123
18.3%
Investment Income $3
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,604
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $86,237
25.9%
Professional Fundraising Fees $0
Other Salaries and Wages $66,007
19.8%
Assets/Debt
Total Assets $194,008
Total Liabilities $130,055
Net Assets $63,953
Other
Operated a school
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Stephen Brown (President) $55,849 $0 $0
John Tate (Director) $29,478 $0 $0
Wesley Ross (V. President) $26,904 $0 $0
Douglas Foss (Director) $5,339 $0 $0
Pat Greco (Director) $0 $0 $0
David Ross (Director) $0 $0 $0
Andrew Rice (Director) $0 $0 $0
George Karl Jr (Director) $0 $0 $0
Larry Knowles Jr (Director) $0 $0 $0
Curtis Beverage (Secretary) $0 $0 $0
Dean Shaw (Treasurer) $0 $0 $0
+ View more people

Document Links

990
Filed on Feb. 3, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$485,493
Expenses
$456,349
Net Income
$29,144
Net Assets
$30,576
Notable Sources of Revenue Percent of Total Revenue
Contributions $271,932
56.0%
Program Services $212,060
43.7%
Investment Income $3
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,498
0.3%
Notable Expenses Percent of Total Expenses
Executive Compensation $77,527
17.0%
Professional Fundraising Fees $0
Other Salaries and Wages $75,357
16.5%
Assets/Debt
Total Assets $203,850
Total Liabilities $173,274
Net Assets $30,576

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$402,316
Expenses
$417,325
Net Income
-$15,009
Net Assets
$3,881
Notable Sources of Revenue Percent of Total Revenue
Contributions $233,798
58.1%
Program Services $166,276
41.3%
Investment Income $4
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,238
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $71,253
17.1%
Professional Fundraising Fees $0
Other Salaries and Wages $78,026
18.7%
Assets/Debt
Total Assets $213,654
Total Liabilities $209,773
Net Assets $3,881

No Document Links

The IRS has provided extracted financial data for this filing, but has not yet released the source documents.

Fiscal Year Ending Dec.
2012

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$496,284
Expenses
$527,309
Net Income
-$31,025
Net Assets
$18,890
Notable Sources of Revenue Percent of Total Revenue
Contributions $269,376
54.3%
Program Services $223,947
45.1%
Investment Income $5
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $2,956
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $75,262
14.3%
Professional Fundraising Fees $0
Other Salaries and Wages $79,297
15.0%
Assets/Debt
Total Assets $224,490
Total Liabilities $205,600
Net Assets $18,890

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$369,564
Expenses
$417,398
Net Income
-$47,834
Net Assets
$49,915
Notable Sources of Revenue Percent of Total Revenue
Contributions $195,070
52.8%
Program Services $169,218
45.8%
Investment Income $24
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $5,252
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $67,820
16.2%
Professional Fundraising Fees $0
Other Salaries and Wages $48,984
11.7%
Assets/Debt
Total Assets $240,925
Total Liabilities $191,010
Net Assets $49,915

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated