BERKSHIRE CAROUSEL INC (EIN 900331934) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2006

Legal Domicile

Principal Officer

James Shulman

Phone

6149370888

Tax Period

2025-01-01 to 2025-12-31

BERKSHIRE CAROUSEL INC, founded in 2006, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $71K in total revenue in fiscal year 2025. Revenue surged 905% from the prior year, signaling strong growth momentum. Expenses of $62K left a modest 13% surplus.

Mission

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

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $60,978

Program Service Revenue $8,686

Investment Income $0

Other Revenue $1,260

TOTAL REVENUE $70,924

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,609

Fundraising Expenses $0

Program Expenses $38,668

Other Expenses $57,217

TOTAL EXPENSES $61,826

Year-over-Year Comparison

	2025	2024	Change
Revenue	$70,924	$7,060	+9.0%
Expenses	$61,826	$15,894	+2.9%
Net Income	$9,098	$-8,834	-2.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$4,609

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Joanne Conti	Treasurer	5	Officer	$4,609	$0	$4,609
Joselin Linder-Fannin	Director	2	Director	$0	$0	$0
Rocco Dinicola	Director	2	Director	$0	$0	$0
Kevin O'Hara	Director	2	Director	$0	$0	$0
Frank Bonnevie	Director	2	Director	$0	$0	$0
James Shulman	President	20	Officer	$0	$0	$0
Jamie Lynn Lacroix	Clerk	2	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$70,924	$61,826	$647,881	$9,098
2024	$7,060	$15,894	$638,783	$-8,834
2023	$61,423	$34,640	$647,617	$26,783
2022	$21,724	$21,291	$641,072	$433
2021	$31,899	$45,840	$664,925	$-13,941

BERKSHIRE CAROUSEL INC