2026-02-10T14:22:50-06:00 2025-06-30 060530830 SEWARD AND MONDE CPA'S 296 STATE STREET NORTH HAVEN CT 064732165 990 2024-07-01 042121313 THE BERKSHIRE SCHOOL INC BERK 4132298511 245 NORTH UNDERMOUNTAIN ROAD SHEFFIELD MA 012579672 PIETER M MULDER HEAD OF SCHOOL 4132291231 2026-02-02 1 1 GAYLE A CARBONE P01010777 2032489341 2024 2025-03-06 01:10:19Z PIETER M MULDER 245 NORTH UNDERMOUNTAIN ROAD SHEFFIELD MA 012579672 84778219 0 X BERKSHIRESCHOOL.ORG X 1919 MA TO PROVIDE SECONDARY EDUCATIONAL, SOCIAL AND ATHLETIC PROGRAMS TO CHILDREN. 31 30 275 432 679843 0 12849579 9975099 33250407 34751679 8480049 16155824 42100 62528 54622135 60945130 5966275 6199596 1495800 1377600 20312070 21734561 0 0 2351207 18569063 20535855 46343208 49847612 8278927 11097518 382200483 403273561 70079923 71104470 312120560 332169091 TO PROVIDE YOUNG MEN AND WOMEN WITH THE INTELLECTUAL AND MORAL FOUNDATIONS AND THE LEADERSHIP SKILLS THAT WILL ENABLE THEM TO FLOURISH AS MEMBERS OF A FAMILY AND A COMMUNITY AS THEY CONFRONT THE CHALLENGES OF COLLEGE AND BEYOND. 0 0 32615799 6199596 32516175 INSTRUCTION OF APPROXIMATELY 433 HIGH SCHOOL AGED CHILDREN BY APPROXIMATELY 102 QUALIFIED INSTRUCTORS. 2043860 1041949 CONDUCTING ATHLETIC PROGRAMS AND VARIOUS OTHER STUDENT ACTIVITIES. 5077378 362942 PROVIDING FOOD SERVICES AND SUPPLIES AND INFIRMARY FOR STUDENTS. 39737037 1 1 0 0 0 0 0 0 1 1 1 0 0 0 1 0 1 0 1 0 1 0 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 X 110 0 1 275 1 1 1 1 BD EI CJ BF CA 0 0 0 0 0 0 0 0 0 0 X 31 30 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MA NY X ROBERT S BOYD 4132298511 BERKSHIRE SCHOOL SHEFFIELD MA 01257 PIETER M MULDER SECRETARY/HEAD OF SCHOOL 40.00 X X 533399 0 103951 JAMES L HASKEL CHAIR 1.00 X X 0 0 0 MICHAEL A HERMAN TREASURER/VICE CHAIR 1.00 X X 0 0 0 PETER BARKAN TRUSTEE 1.00 X 0 0 0 SUSAN BLOCK CASDIN TRUSTEE 1.00 X 0 0 0 KENNY COARD TRUSTEE 1.00 X 0 0 0 KATHARINE COUGHLIN TRUSTEE 1.00 X 0 0 0 JAMES DEMMERT TRUSTEE 1.00 X 0 0 0 RONEY EFORD TRUSTEE 1.00 X 0 0 0 JOHN ESPOSITO TRUSTEE 1.00 X 0 0 0 JAMES FEELEY TRUSTEE 1.00 X 0 0 0 PETER FREUND TRUSTEE 1.00 X 0 0 0 KEN GAMMILL JR TRUSTEE 1.00 X 0 0 0 WILLIAM GRACE TRUSTEE 1.00 X 0 0 0 JAMES E HOOPER TRUSTEE 1.00 X 0 0 0 JENNIFER JOHNS TRUSTEE 1.00 X 0 0 0 C KIRK KELLOGG TRUSTEE 1.00 X 0 0 0 MATTHEW KOPEL TRUSTEE 1.00 X 0 0 0 NICK KUNKLER TRUSTEE 1.00 X 0 0 0 ROBIN LEVI TRUSTEE 1.00 X 0 0 0 ANN BRACKBILL MCKEE TRUSTEE 1.00 X 0 0 0 ROBERT MORAN TRUSTEE 1.00 X 0 0 0 DAVID RONDEAU TRUSTEE 1.00 X 0 0 0 HILLARY SCHAFER TRUSTEE 1.00 X 0 0 0 MATTHEW SHARP TRUSTEE 1.00 X 0 0 0 NICOLE PICOTTE SMITH TRUSTEE 1.00 X 0 0 0 JEFFREY SOFFER TRUSTEE 1.00 X 0 0 0 THOMAS STEINER TRUSTEE 1.00 X 0 0 0 LAUREN WALSH TRUSTEE 1.00 X 0 0 0 JOHN WATKINS TRUSTEE 1.00 X 0 0 0 JERRY WEIL TRUSTEE 1.00 X 0 0 0 ROBERT S BOYD ASST TREASURER/CFO 40.00 X 406751 0 124391 PETER QUILTY ASSOCIATE HEAD OF SCHOOL 40.00 X 182327 0 42768 ANDREW BOGARDUS DIRECTOR OF ADVANCEMENT 40.00 X 213955 0 54869 TIMOTHY J FULCO DIRECTOR OF PHYSICAL PLANT 40.00 X 161256 0 44523 VITALY NAZAROV MEDICAL DIRECTOR 40.00 X 178705 0 41714 CAROL VISNAPUU DIRECTOR OF ADVANCEMENT OPERATIONS 40.00 X 164410 0 15472 1840803 0 427688 22 0 1 0 FIP CONSTRUCTION INC 1536 NEW BRITAIN AVENUE FARMINGTON CT 060323112 CONSTRUCTION SERVICES 20310130 FLIK COMPASS GROUP USA PO BOX 417632 BOSTON MA 022417632 FOOD SERVICES 3246376 VOITH & MACTAVISH ARCHITECTS LLP 2401 WALNUT STREET FL 6 PHILADELPHIA PA 191034223 ARCHITECTURAL SERVICES 1361632 TOTAL COMMUNICATIONS INC 333 BURNHAM STREET EAST HARTFORD CT 061081183 INFORMATION TECHNOLOGY CONTRACTOR 444053 MCGRATH RENTCORP 131 W JEFFERSON AVENUE STE 223 NAPERVILLE IL 605404683 TEMPORARY KITCHEN 380440 14 9975099 529610 9975099 TUITION & FEES 900099 32345898 32345898 STUDENT SUPPORT SERVICES 611710 1278456 1278456 SPECIAL PROGRAMS 711300 442028 442028 DAY CARE 624410 388585 388585 MISCELLANEOUS INCOME 611710 170277 170277 126435 126435 34751679 3670767 237815 3432952 36318146 23589486 243603 12728660 -243603 12485057 12485057 FINANCE CHARGES 900099 92163 92163 P.V. ADJ FOR SPLIT-INTEREST AGREE 900099 -29635 -29635 62528 60945130 33921066 679843 16369122 109225 109225 5304671 5304671 785700 785700 1377600 1377600 1212919 485168 727751 15330688 10662861 3144411 1523416 1066587 685955 267281 113351 3050455 2153622 636199 260634 1073912 690967 276865 106080 875636 875636 217166 105563 111603 6099157 4741966 1230914 126277 683714 98877 584837 4851556 4851556 110092 4358 105734 4112 4112 716764 716764 6010929 6010929 587777 587777 PROFESSIONAL FEES 378243 79268 298975 BAD DEBT, NET 709 709 49847612 39737037 7759368 2351207 2619831 500472 19056051 21743635 9175612 8884941 2603187 3179063 485141 433285 836057 924822 241144014 97582704 104707882 143561310 217458503 222647711 25258219 1398322 382200483 403273561 12242125 11121138 9840058 13114095 46605405 44509091 404233 404944 636364 1357358 351738 597844 70079923 71104470 X 219709726 230900581 92410834 101268510 312120560 332169091 382200483 403273561 X 11097518 9267785 -316772 X 0 1 X 1 0 X 7414677 13769094 7948518 12849579 9975099 51956967 7414677 13769094 7948518 12849579 9975099 51956967 6824445 45132522 4314138 2114653 2679466 3198772 3670767 15977796 67934763 156864747 0.66440 0.63360 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 216872834 3222960 23899864 14533174 229462484 200813884 3226864 19571095 6739009 216872834 199023614 5150545 3107317 6467592 200813884 191018516 11978267 1124051 5097220 199023614 147138839 4596382 44369016 5085721 191018516 0.59900 0.24240 0.15860 0 0 91043 91043 215978444 80527113 135451331 12406241 8547663 3858578 12668286 8507928 4160358 143561310 LEASE LIABILITIES 597844 597844 61869308 9267785 9267785 52601523 875636 7467971 8343607 60945130 41504005 0 41504005 875636 7467971 8343607 49847612 PART IV, LINE 2B: THE SCHOOL IS AN AGENT FOR THE TRUSTEES OF THE J.F. SCHOELLKOPF IV BERKSHIRE SCHOLARSHIP FUND, AND INVESTS AND RECOGNIZES INCOME FOR THE FUND, AND ADDITIONALLY PERFORMS CERTAIN ACCOUNTING, TAX AND FINANCIAL REPORTING TASKS AS REQUESTED BY THE TRUSTEES. PART V, LINE 4: THE SCHOOL FOLLOWS A POLICY THAT ATTEMPTS TO PROVIDE A PREDICTABLE STREAM OF FUNDING SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE LONG TERM INTEGRITY OF ENDOWMENT ASSETS. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID GRANTS 6,090,371. FACULTY AND STAFF REMISSIONS 1,377,600. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID GRANTS 6,090,371. FACULTY AND STAFF REMISSIONS 1,377,600. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NOTED IN GENERAL PUBLICATIONS AND ADVERTISEMENTS 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 INVESTMENTS 80176000 EUROPE 0 0 INVESTMENTS 34038000 NORTH AMERICA 0 0 INVESTMENTS 3948000 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 GRANTS TO RECIPIENTS REDUCTION OF TUITION CHARGED TO STUDENTS 303500 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 GRANTS TO RECIPIENTS REDUCTION OF TUITION CHARGED TO STUDENTS 406600 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 GRANTS TO RECIPIENTS REDUCTION OF TUITION CHARGED TO STUDENTS 75600 0 0 0 0 0 0 118947700 0 118947700 REDUCTION OF TUITION CHARGED TO STUDENTS SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 4 303500 FAIR MARKET VALUE REDUCTION OF TUITION CHARGED TO STUDENTS NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 6 406600 FAIR MARKET VALUE REDUCTION OF TUITION CHARGED TO STUDENT SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 1 75600 FAIR MARKET VALUE 0 0 1 0 1 0 PART I, LINE 2: PART III - THE ORGANIZATION MAINTAINS A LISTING OF ALL SCHOLARSHIP RECIPIENTS AND AMOUNTS AWARDED TO EACH STUDENT. PART IV, QUESTION 3 AND 5: THE SCHOOL DOES NOT HAVE THE MINIMUM OWNERSHIP INTEREST IN A FOREIGN CORPORATION OR A FOREIGN PARTNERSHIP THAT WOULD REQUIRE FILING FORM 5471 (CORPORATIONS) OR FORM 8865 (PARTNERSHIPS) 1 TOWN OF SHEFFIELD 21 DEPOT SQUARE SHEFFIELD MA 01254 046001296 GOVT 94325 0 GENERAL ASSISTANCE SHEFFIELD VOLUNTEER HOSE COMPANY #1 65 DEPOT SQUARE SHEFFIELD MA 01257 042593582 501(C)(4) 7900 0 GENERAL ASSISTANCE FAIRVIEW HOSPITAL 29 LEWIS AVENUE GREAT BARRINGTON MA 01230 042133860 501(C)(3) 7000 0 GENERAL ASSISTANCE 2 1 FINANCIAL AID TO STUDENTS 94 5304671 FAIR MARKET VALUE REDUCTION OF TUITION CHARGED TO STUDENTS PART I, LINE 2: PART II - NO ADDITIONAL MONITORING OF GRANTS DEEMED NECESSARY. PART III - THE ORGANIZATION MAINTAINS A LISTING OF ALL SCHOLARSHIP RECIPIENTS AND AMOUNTS AWARDED TO EACH STUDENT. X X X X X 0 1 X X X X X 0 1 0 0 0 0 0 0 0 PIETER M MULDER SECRETARY/HEAD OF SCHOOL 533399 0 0 0 0 0 44771 0 59180 0 637350 0 0 0 ROBERT S BOYD ASST TREASURER/CFO 406751 0 0 0 0 0 86164 0 38227 0 531142 0 0 0 ANDREW BOGARDUS DIRECTOR OF ADVANCEMENT 213955 0 0 0 0 0 19694 0 35175 0 268824 0 0 0 PETER QUILTY ASSOCIATE HEAD OF SCHOOL 182327 0 0 0 0 0 14391 0 28377 0 225095 0 0 0 VITALY NAZAROV MEDICAL DIRECTOR 178705 0 0 0 0 0 13701 0 28013 0 220419 0 0 0 TIMOTHY J FULCO DIRECTOR OF PHYSICAL PLANT 161256 0 0 0 0 0 16261 0 28262 0 205779 0 0 0 CAROL VISNAPUU DIRECTOR OF ADVANCEMENT OPERATIONS 164410 0 0 0 0 0 14567 0 905 0 179882 0 0 0 PART I, LINE 1B THE ORGANIZATION HAS A PRACTICE OF PROVIDING ON CAMPUS HOUSING FOR KEY EMPLOYEES WHO NEED TO HAVE DIRECT AND REGULAR CONTACT WITH OUR STUDENTS. PART I, LINE 4B ROBERT BOYD $50,000 BERKSHIRE SCHOOL SPONSORS A NONQUALIFIED DEFERRED COMPENSATION PLAN COVERING A SELECT GROUP OF EMPLOYEES. ONCE A PARTICIPANT BECOMES VESTED IN THIS NONQUALIFIED DEFERRED PLAN, BY LAW, THE PARTICIPANT IS TAXED ON THE VESTED AMOUNT. THE ABOVE AMOUNT IS INCLUDED ON SCHEDULE J, PART II, COLUMN C. A MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2012-08-13 10000000 CONSTRUCTION OF A STATE-OF-THE-ART MATH AND SCIENCE CENTER 0 0 0 B MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2015-11-02 9485000 TO REFUND PRIOR BOND ISSUED ON 10/1/2001 0 0 0 C MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2017-11-01 3000000 CONSTRUCTION OF AN ADDITION TO THE SPURR DORMITORY 0 0 0 D MASSACHUSETTS DEVELOPMENT FINANCE AGENCY 043431814 2022-05-01 30000000 RENOVATION AND ADDITION TO THE STUDENT CENTER 0 0 0 A 10000000 125519 9874481 2012 0 0 1 1 B 9485000 9485000 2015 1 0 1 1 C 3000000 60000 2940000 2018 0 0 1 1 D 30000000 156435 29843565 2025 0 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 0 C 0 0 0 0 0 0 0 D 0 0 0 0 0 0 0 A 0 0 0 0 0 0 0 0 1 B 0 0 0 0 0 0 0 0 1 C 0 0 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 PPS BERKSHIRE SOLAR LLC CERTAIN TRUSTEES AND FAMILY MEMBERS OF TRUSTEES ARE PARTNERS IN ENTITY 303036 SALE OF ELECTRICITY 0 LUCIA MULDER SPOUSE OF HEAD OF SCHOOL PIETER M. MULDER 130000 EMPLOYMENT 0 X 28 529610 FMV 0 1 0 PART I, COLUMN (B): 28 IS THE ACTUAL NUMBER OF CONTRIBUTIONS MADE FORM 990, PART VI, SECTION B, LINE 11B THIS YEAR'S 990, WITHOUT SCHEDULE B, WAS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER AND MEMBERS OF THE AUDIT, RISK AND COMPLIANCE COMMITTEE PRIOR TO THE FILING OF THE RETURN. THE CHIEF FINANCIAL OFFICER AND THE CHAIR OF THE AUDIT, RISK AND COMPLIANCE COMMITTEE REVIEWED SCHEDULE B PRIOR TO THE FILING OF THE 990 RETURN. IN ADDITION, THE FORM 990 WITHOUT SCHEDULE B IS PROVIDED TO THE FULL BOARD FOR THEIR REVIEW PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C ALL MEMBERS OF THE BOARD ARE ANNUALLY ASKED TO READ AND SIGN THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION COMMITTEE OF THE BOARD, WHOSE MEMBERS ARE INDEPENDENT, USING COMPARATIVE SALARY INFORMATION FROM SEVERAL SOURCES, MAKES RECOMMENDATIONS TO THE INDEPENDENT MEMBERS OF THE BOARD AND THIS GROUP APPROVES COMPENSATION FOR THE OFFICERS AND KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: POSTRETIREMENT MEDICAL BENEFITS -316,772.