Berkshire South Regional Community Center Inc

Nonprofit profile at a glance

EIN
043348584
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Great Barrington, MA, USA
Phone
4135282810
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Community Recreational Centers

Official website

Reported finances

Revenue
$2,886,038
Expenses
$3,385,566
Assets
$5,029,739
Liabilities
$690,988

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • JENISE LUCEY (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JENISE LUCEY (EXECUTIVE DIRECTOR): $128,183 total reported compensation
  • JENNA CRANDALL (DIRECTOR OF FINANCE & ADMI): $76,738 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Together, our mission is to build a sense of community and common purpose throughout the region and to enhance the recreational, educational, cultural, health and social well-being of the residents of the southern berkshires.

What it reported doing in 2024

Berkshire south regional community center offers enrichment opportunities to enhance the lives of the residents of the southern berkshires through a multitude of offerings for people of all ages. We deliver direct services and programs to meet the needs of our diverse community. Many programs are free to members and the community or some for a fee. Free programs include a weekly community supper, support groups, weekly singing chorus, ukulele band and more. Our fee based programs offer recreation in gymnastics, dance, play groups, bridge games, teen leadership and outdoor adventure. Educational programs offer language classes and american red cross certifications for lifeguard, first aid, cpr and more. The center also is contracted to supervise local town parks; lakes and playground.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.7%; rating input score 92
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: $3.9 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.4%; rating input score 94; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 99.9%; rating input score 100; 42nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -17.3%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 1.49; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 3% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 2.7% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 0.2% per year; rating input score 100; 13th percentile among comparable filings

Details

  • Where the money goes: 91.7% of revenue deployed · 77.2% of spending went to programs
  • Governance: 14 of 14 board members independent · 8 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $128K · 16 people listed
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Sustainability: Operating margin scored 8/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.