A call report is the name given to a report that all banks are required to file with the FDIC. Call reports have nothing to do with the SEC or anything having to do with a bank's stock. They are a requlatory requirement and are often available prior to any SEC filings. In BERK's case, that is true as they tend to report on the later side.
In any case, as you probably know, when you hold stock in a bank you actually hold stock in the bank holding company. The BHC's primary asset in most cases, at least in the case of a community bank, is IT'S stock in the bank. In this case, Berkshire Bank paid $4 mil to Berkshire Bancorp. That is significant in its own right as they have not been able to pay dividends to the holding company in a long time.
So BERK now has $4 mil it didn't have before which since it has no other "real" obligations would presumably be used in whole or in part to pay a dividend. As to whether $0.27/share would be a special dividend or not, it's tough to say. The bank itself had net income of $4.355 mil last quarter (Q2), so we'll see what BERK reports in the coming weeks.