VISITING NURSE ASSOCIATION AND HOSPICE OF WESTERN NEW ENGLAND INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
VISITING NURSE ASSOCIATION AND HOSPICE OF WESTERN NEW ENGLAND INC (EIN 04-2105803)
Tax period
2023-10-01 to 2024-09-30
Filed
2025-08-11
IRS object ID
202502239349301205
Schema version
2023v6.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-08-11T09:28:58-05:00ReturnTs
Tax Period End2024-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN861065772PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DELOITTE TAX LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line150 SOUTH SIXTH STREET SUITE 2800AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042105803EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VISITING NURSE ASSOCIATION & HOSPICE OFBusinessNameLine1Txt
Business Name Line2WESTERN NEW ENGLAND INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlVISIBusinessNameControlTxt
Phone4137940000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line130 CAPITAL DRIVE SUITE AAddressLine1Txt
CityWEST SPRINGFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01089ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURIE MARTINPersonNm
Person TitleCFO & TREASURERPersonTitleTxt
Phone4137940000PhoneNum
Signature2025-07-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHRIS MESKIMENPreparerPersonNm
PTINP01314196PTIN
Phone6123974000PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRAYMOND MCCARTHYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1759 CHESTNUT STREETAddressLine1Txt
CitySPRINGFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01107ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$44,679,728GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BAYSTATEHEALTH.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1914FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE MISSION OF THE ORGANIZATION IS TO IMPROVE THE HEALTH OF THE PEOPLE IN OUR COMMUNITIES EVERY DAY, WITH QUALITY AND COMPASSION.ActivityOrMissionDesc
Voting Members Governing Body20VotingMembersGoverningBodyCnt
Voting Members Independent16VotingMembersIndependentCnt
Total Employee282TotalEmployeeCnt
Total Volunteers53TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,006,534PYContributionsGrantsAmt
CY Contributions Grants$2,031,537CYContributionsGrantsAmt
PY Program Service Revenue$25,141,055PYProgramServiceRevenueAmt
CY Program Service Revenue$25,962,286CYProgramServiceRevenueAmt
PY Investment Income$71,723PYInvestmentIncomeAmt
CY Investment Income$130,905CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$27,219,312PYTotalRevenueAmt
CY Total Revenue$28,124,728CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$23,280,047PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$21,654,655CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,962,953PYOtherExpensesAmt
CY Other Expenses$8,369,345CYOtherExpensesAmt
PY Total Expenses$30,243,000PYTotalExpensesAmt
CY Total Expenses$30,024,000CYTotalExpensesAmt
PY Revenues Less Expenses-$3,023,688PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,899,272CYRevenuesLessExpensesAmt
Total Assets BOY$9,128,384TotalAssetsBOYAmt
Total Assets EOY$9,298,064TotalAssetsEOYAmt
Total Liabilities BOY$15,437,894TotalLiabilitiesBOYAmt
Total Liabilities EOY$16,784,645TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$6,309,510NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$7,486,581NetAssetsOrFundBalancesEOYAmt
MissionTHE MISSION OF THE ORGANIZATION IS TO IMPROVE THE HEALTH OF THE PEOPLE IN OUR COMMUNITIES EVERY DAY, WITH QUALITY AND COMPASSION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$18,277,562ExpenseAmt
Revenue$14,875,644RevenueAmt
DescHOME CARE: THE HOME CARE PROGRAM OF VISITING NURSE ASSOCIATION AND HOSPICE OF WESTERN NEW ENGLAND (VNAH) SERVES ABOUT 7000 PATIENTS ANNUALLY. THE SERVICES, AIMED AT ALLOWING PATIENTS TO RECUPERATE WHILE REMAINING IN THE COMFORT OF THEIR HOMES, INCLUDE SKILLED NURSING, REHABILITATION THERAPY, MEDICAL SOCIAL WORK, AND PERSONAL CARE. THE ORGANIZATION ASSISTS PATIENTS WITH SELF-MANAGEMENT OF CHRONIC DISEASE, SUCH AS HEART FAILURE, THROUGH TECHNOLOGY AND TEACHING BY INCORPORATING TELEMONITORING INTO THE PLAN OF CARE. CURRENTLY, VNAH PROVIDES REMOTE TELEMONITORING TO APPROXIMATELY 500 PATIENTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$4,861,255ExpenseAmt
Revenue$11,086,642RevenueAmt
DescHOSPICE: THE HOSPICE AND PALLIATIVE CARE PROGRAM OF VISITING NURSE ASSOCIATION AND HOSPICE OF WESTERN NEW ENGLAND PROVIDES END OF LIFE CARE FOR PATIENTS IN THE COMMUNITY, ASSISTED LIVING FACILITIES AND SKILLED NURSING FACILITIES. THE PROGRAMS COORDINATE CARE FOR AN AVERAGE DAILY CENSUS OF ABOUT 150 TO 250 PATIENTS OF ALL AGES. HOSPICE HAS AN INTERDISCIPLINARY APPROACH USING NURSING, SOCIAL WORK, CHAPLAINS, AND HOSPICE AIDES. A UNIQUE FEATURE OF HOSPICE IS ITS STRONG TEAM OF VOLUNTEERS WHO PROVIDE SUCH SERVICES AS ERRANDS, RESPITE, AND COMPANIONSHIP AS WELL AS LEGAL COUNSEL FROM VOLUNTEER ATTORNEYS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$23,138,817TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (1)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document36IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee282EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members20GoverningBodyVotingMembersCnt
Independent Voting Member16IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LAURIE MARTIN BAYSTATE HEALTH INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4137940000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1759 CHESTNUT STREETAddressLine1Txt
CitySPRINGFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01199ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (36 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeIndFormer Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
MARK A KEROACK MD
TRUSTEE (THRU 6/3/24)/PRES. & CEO - BH1.0049.00Yes (X)$0$2,714,007$44,265
NICOLAS JABBOUR MD
TRUSTEE(AS OF 1/1/24)/CHAIR DEPT. OF SURGERY1.0049.00Yes (X)$0$1,026,932$56,490
KEVIN P MORIARTY MD
TRUSTEE(THRU 12/31/23)/CHIEF PED SURGERY1.0049.00Yes (X)$772,803$0$54,493
AKINYELE K LOVELACE DO
TRUSTEE/PER DIEM INTERNIST1.0049.00Yes (X)$102,600$0$4,617
SARA ROURKE MD
TRUSTEE/PER DIEM URG. CARE PHYS.1.0049.00Yes (X)$31,250$0$1,719
COLLEEN W HOLMES
VICE CHAIR/TRUSTEE1.007.00Yes (X)$0$0$0Yes (X)
HARRIET A DEVERRY
CHAIR/TRUSTEE1.007.00Yes (X)$0$0$0Yes (X)
PETER D BANKO
TRUSTEE(AS OF 6/4/24)/PRES & CEO-BH1.0049.00Yes (X)$0$0$0Yes (X)
ANTONIO E DOS SANTOS
TRUSTEE1.005.00Yes (X)$0$0$0
CLAUDIA R COPLEIN DO
TRUSTEE1.005.00Yes (X)$0$0$0
DENISE R JORDAN
TRUSTEE1.005.00Yes (X)$0$0$0
ELIZABETH CARDONA
TRUSTEE (THRU 12/31/23)1.004.00Yes (X)$0$0$0
IRENE RODRIGUEZ-MARTIN
TRUSTEE1.005.00Yes (X)$0$0$0
JAMES R PHANEUF
TRUSTEE (THRU 12/31/23)1.004.00Yes (X)$0$0$0
JULIE QUINK
TRUSTEE (AS OF 1/1/24)1.005.00Yes (X)$0$0$0
LINDA THOMPSON
TRUSTEE1.005.00Yes (X)$0$0$0
MADELINE LANDRAU
TRUSTEE (AS OF 1/1/24)1.005.00Yes (X)$0$0$0
MARIA P GONCALVES
TRUSTEE1.006.00Yes (X)$0$0$0
MARK A O'CONNELL
TRUSTEE1.005.00Yes (X)$0$0$0
PAUL C PICKNELLY
TRUSTEE1.005.00Yes (X)$0$0$0
PAUL R MURPHY
TRUSTEE (THRU 12/31/23)1.004.00Yes (X)$0$0$0
RICHARD BOSSIE
TRUSTEE1.005.00Yes (X)$0$0$0
ROBERT J BACON
TRUSTEE1.005.00Yes (X)$0$0$0
RUTH H CONSTANTINE
TRUSTEE1.005.00Yes (X)$0$0$0
WILLIAM R WEBBER
TRUSTEE1.005.00Yes (X)$0$0$0
RAYMOND MCCARTHY
TRUSTEE/SVP, CFO & TREASURER BH1.0049.00$0$1,181,243$29,919Yes (X)
SAMUEL SKURA
TRUSTEE/PRES BMC SVP1.0049.00$0$1,016,222$186,721Yes (X)
KRISTIN R DELANEY
CLERK/DIR CORP GOVERNANCE1.0049.00$0$176,880$40,432Yes (X)
NANCY REMILLARD
ASST. CLERK OF THE CORP1.0049.00$0$63,112$13,612Yes (X)
ROXANNA HARPER
DIRECTOR, CLINICAL OPS50.000.00$178,323$0$29,120Yes (X)
WENDY COMEY
DIR QUAL. & COMPLIANCE(THRU 3/29/24)50.000.00$162,705$0$8,001Yes (X)
CYNTHIA FORTE
HOSPICE REGISTERED NURSE50.000.00$140,131$0$30,253Yes (X)
NICOLE MARIE BOUTILIER
DIR OF FINANCE HOME/ COMMUNITY50.000.00$119,671$0$37,776Yes (X)
AMY CHERRY-HATHAWAY
MGR HOSPICE & PALLIATIVE CARE50.000.00$111,423$0$33,898Yes (X)
DONNA MARIE KASABULA
HOSPICE RN III50.000.00$123,223$0$17,965Yes (X)
MARION MCGOWAN
FORMER DIRECTOR/EVP, COO-BH0.000.00$0$15,619$380Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,742,129TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$6,194,015TotReportableCompRltdOrgAmt
Total Other Compensation$589,661TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K37IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedYes (1)FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (1)CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BYRAM HEALTH CARE CENTERS
120 BLOOMINGDALE RD STE 301WHITE PLAINSNY106051518MEDICAL SUPPLIES$526,918
OPTUM
4525 EXECUTIVE PARK DRMONTGOMERYAL36116MEDICAL SUPPLIES$427,549
WITTKIEFFER INC
420 LEXINGTON AVENEW YORKNY10170ADMINISTRATIVE SERVICES$356,655
MCBEE ASSOCIATES
565 EAST SWEDESFORD RD SUITE 100WAYNEPA19087ADMINISTRATIVE SERVICES$347,738
73 STATE ST LLC
181 PARKE AVE STE 1WEST SPRINGFIELDMA01089ADMINISTRATIVE SERVICES$298,774
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K11CntrctRcvdGreaterThan100KCnt
Related Organizations$150,790RelatedOrganizationsAmt
Government Grants$1,880,747GovernmentGrantsAmt
Total Contributions$2,031,537TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NET PATIENT SERVICES621610$25,961,156$25,961,156
COPY OF MEDICAL RECORD621610$1,130$1,130
FieldValueIRS element (for citing)
Total Program Service Revenue$25,962,286TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$107,986TotalRevenueColumnAmt
Exclusion$107,986ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$16,577,919SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$16,555,000SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$22,919SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,919TotalRevenueColumnAmt
Exclusion$22,919ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$28,124,728TotalRevenueColumnAmt
Related Or Exempt Func Income$25,962,286RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$130,905ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$364,889TotalAmt
Program Services$364,889ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$16,774,992TotalAmt
Program Services$14,856,840ProgramServicesAmt
Management And General$1,918,152ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$530,459TotalAmt
Program Services$468,794ProgramServicesAmt
Management And General$61,665ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,727,916TotalAmt
Program Services$2,727,916ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,256,399TotalAmt
Program Services$1,115,242ProgramServicesAmt
Management And General$141,157ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$3,158,555TotalAmt
Program Services$52,652ProgramServicesAmt
Management And General$3,105,903ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,936TotalAmt
Program Services$7,044ProgramServicesAmt
Management And General$892ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$1,786,122TotalAmt
Program Services$1,054,435ProgramServicesAmt
Management And General$731,687ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$43,359TotalAmt
Program Services$2,671ProgramServicesAmt
Management And General$40,688ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,429,319TotalAmt
Program Services$1,336,370ProgramServicesAmt
Management And General$92,949ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$782,023TotalAmt
Program Services$548,527ProgramServicesAmt
Management And General$233,496ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$455,535TotalAmt
Program Services$3,915ProgramServicesAmt
Management And General$451,620ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$479,954TotalAmt
Program Services$477,475ProgramServicesAmt
Management And General$2,479ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$31,513TotalAmt
Program Services$28,644ProgramServicesAmt
Management And General$2,869ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$27,734TotalAmt
Program Services$15,208ProgramServicesAmt
Management And General$12,526ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$73,792TotalAmt
Management And General$73,792ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$93,255TotalAmt
Program Services$78,195ProgramServicesAmt
Management And General$15,060ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescDUES & MEMBERSHIPDesc
Total$248TotalAmt
Management And General$248ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$30,024,000TotalAmt
Program Services$23,138,817ProgramServicesAmt
Management And General$6,885,183ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$168,220EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$471,336EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$5,124,458BOYAmt
EOY$4,567,198EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$75,433BOYAmt
EOY$72,408EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,571,701LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,450,496LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$194,997BOYAmt
EOY$121,205EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,733,496BOYAmt
EOY$3,897,697EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$9,128,384BOYAmt
EOY$9,298,064EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$13,280,898BOYAmt
EOY$15,646,231EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$438,392BOYAmt
EOY$358,142EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,718,604BOYAmt
EOY$780,272EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,437,894BOYAmt
EOY$16,784,645EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY-$8,250,264BOYAmt
EOY-$9,711,581EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,940,754BOYAmt
EOY$2,225,000EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$6,309,510BOYAmt
EOY-$7,486,581EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,128,384BOYAmt
EOY$9,298,064EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$1,899,272ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$78,762NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$643,439OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,016,036CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,182,650CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,753,293CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,006,534CurrentTaxYearMinus1YearAmt
Current Tax Year$2,031,537CurrentTaxYearAmt
Total$8,990,050TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$28,274,532CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$26,160,225CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$24,792,015CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,141,055CurrentTaxYearMinus1YearAmt
Current Tax Year$25,962,286CurrentTaxYearAmt
Total$130,330,113TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,290,568CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,342,875CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,545,308CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$27,147,589CurrentTaxYearMinus1YearAmt
Current Tax Year$27,993,823CurrentTaxYearAmt
Total$139,320,163TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$139,320,163PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$62,664CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48,167CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$67,997CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$93,952CurrentTaxYearMinus1YearAmt
Current Tax Year$107,986CurrentTaxYearAmt
Total$380,766TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$62,664CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$48,167CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$67,997CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$93,952CurrentTaxYearMinus1YearAmt
Current Tax Year$107,986CurrentTaxYearAmt
Total$380,766TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$29,353,232CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$28,391,042CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$26,613,305CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$27,241,541CurrentTaxYearMinus1YearAmt
Current Tax Year$28,101,809CurrentTaxYearAmt
Total$139,700,929TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.99730PublicSupportCY509Pct
Public Support PY5090.99760PublicSupportPY509Pct
Investment Income CY0.00270InvestmentIncomeCYPct
Investment Income PY0.00240InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$151,536OtherCostOrOtherBasisAmt
Depreciation$81,894DepreciationAmt
Book Value$69,642BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,420,165OtherCostOrOtherBasisAmt
Depreciation$5,368,602DepreciationAmt
Book Value$51,563BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$121,205TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
BENEFICIAL INTEREST IN BAYSTATE HEALTH FOUNDATION$2,969,766
DEFERRED EXPENSES - ROU ASSETS$900,638
DUE FROM AFFILIATED ENTITIES$27,293
FieldValueIRS element (for citing)
Total Book Value Other Assets$3,897,697TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
MALPRACTICE RESERVE$70,513
LEASE LIABILITY$709,759
FieldValueIRS element (for citing)
Total Liability$780,272TotalLiabilityAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARK A KEROACK MD
TRUSTEE (THRU 6/3/24)/PRES. & CEO -$0$1,487,185$0$683,230$0$543,592$0$24,750$0$19,515$0$2,758,272$0$4,275
RAYMOND MCCARTHY
TRUSTEE/SVP, CFO & TREASURER BH$0$709,330$0$234,559$0$237,354$0$28,050$0$1,869$0$1,211,162$0$4,275
SAMUEL SKURA
TRUSTEE/PRES BMC SVP$0$718,579$0$261,625$0$36,018$0$182,910$0$3,811$0$1,202,943$0$0
NICOLAS JABBOUR MD
TRUSTEE(AS OF 1/1/24)/CHAIR DEPT. OF$0$772,014$0$185,418$0$69,500$0$21,450$0$35,040$0$1,083,422$0$0
KEVIN P MORIARTY MD
TRUSTEE(THRU 12/31/23)/CHIEF PED SUR$584,263$0$127,644$0$60,896$0$28,050$0$26,443$0$827,296$0$4,275$0
KRISTIN R DELANEY
CLERK/DIR CORP GOVERNANCE$0$158,929$0$15,361$0$2,590$0$11,919$0$28,513$0$217,312$0$0
ROXANNA HARPER
DIRECTOR, CLINICAL OPS$162,048$0$15,579$0$696$0$11,747$0$17,373$0$207,443$0$0$0
WENDY COMEY
DIR QUAL. & COMPLIANCE(THRU 3/29/24)$148,644$0$13,614$0$447$0$6,531$0$1,470$0$170,706$0$0$0
CYNTHIA FORTE
HOSPICE REGISTERED NURSE$135,389$0$0$0$4,742$0$10,384$0$19,869$0$170,384$0$0$0
NICOLE MARIE BOUTILIER
DIR OF FINANCE HOME/ COMMUNITY$119,441$0$0$0$230$0$6,660$0$31,116$0$157,447$0$0$0

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3:THE HUMAN RESOURCES COMMITTEE OF BAYSTATE HEALTH, INC. (THE PARENT ORGANIZATION OF THE HEALTH CARE SYSTEM TO WHICH THE FILING ORGANIZATION BELONGS) HAS BEEN APPOINTED THROUGH BOARD RESOLUTION AS THE COMPENSATION COMMITTEE OF THE FILING ORGANIZATION. THIS COMMITTEE CONSISTS ENTIRELY OF INDIVIDUALS SERVING ON THE BOARD OF THE FILING ORGANIZATION. THE INDIVIDUALS RESPONSIBLE FOR DELIBERATING THE COMPENSATION ARRANGEMENT FOR THE PRESIDENT WOULD BE THOSE INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AND WOULD BE CONSIDERED INDEPENDENT FOR COMPENSATION DELIBERATION PURPOSES. THE COMPENSATION OF THE PRESIDENT IS ESTABLISHED BASED ON INFORMATION PROVIDED BY INDEPENDENT THIRD PARTY CONSULTANTS FOR REASONABLENESS AND APPROPRIATE COMPARABILITY DATA. THE COMPENSATION IS THEN ESTABLISHED, REVIEWED AND APPROVED BY THE DULY AUTHORIZED HUMAN RESOURCES COMMITTEE OF BAYSTATE HEALTH, INC. AND ALL SUCH DELIBERATIONS AND DECISIONS ARE DOCUMENTED CONTEMPORANEOUSLY.
PART I, LINE 4B:MARK A. KEROACK, MD - SUPPLEMENTAL RETIREMENT OF $431,905 IS INCLUDED IN COLUMN B. THIS AMOUNT CONSISTS OF $427,630 EARNED AND PAID IN 2023 AND $4,275 THAT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS FORMS 990 AND THAT IS CURRENTLY REPORTED AS TAXABLE INCOME. THE AMOUNT IS LISTED IN COLUMN F IN ACCORDANCE WITH REPORTING REQUIREMENTS. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023. NICHOLAS JABBOUR, MD - SUPPLEMENTAL RETIREMENT OF 33,852 IS INCLUDED IN COLUMN B. THIS AMOUNT WAS EARNED AND PAID IN 2023. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023. KEVIN P. MORIARTY, MD - SUPPLEMENTAL RETIREMENT OF $29,104 IS INCLUDED IN COLUMN B. THIS AMOUNT CONSISTS OF $24,829 EARNED AND PAID IN 2023 AND $4,275 THAT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS FORMS 990 AND THAT IS CURRENTLY REPORTED AS TAXABLE INCOME. THE AMOUNT IS LISTED IN COLUMN F IN ACCORDANCE WITH REPORTING REQUIREMENTS. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023. RAYMOND MCCARTHY - SUPPLEMENTAL RETIREMENT OF $190,955 IS INCLUDED IN COLUMN B. THIS AMOUNT CONSISTS OF $186,680 EARNED AND PAID IN 2023 AND $4,275 THAT WAS PREVIOUSLY REPORTED AS DEFERRED COMPENSATION IN PRIOR YEARS FORMS 990 AND THAT IS CURRENTLY REPORTED AS TAXABLE INCOME. THE AMOUNT IS LISTED IN COLUMN F IN ACCORDANCE WITH REPORTING REQUIREMENTS. SUPPLEMENTAL RETIREMENT OF $4,950 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023. SAMUEL SKURA - SUPPLEMENTAL RETIREMENT OF $166,410 IS INCLUDED IN COLUMN C. THIS AMOUNT WAS EARNED IN 2023.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE FILING ORGANIZATION HAS A STANDING EXECUTIVE COMMITTEE, WHICH IS ENTITLED TO ACT BETWEEN MEETINGS OF THE BOARD, ON ALL MATTERS AS TO WHICH THE BOARD IS ENTITLED TO ACT AND PERMITTED BY LAW TO DELEGATE TO A COMMITTEE.
FORM 990, PART VI, SECTION A, LINE 2TWO OR MORE OF THE PERSONS LISTED IN THIS FORM 990 PART VII HAVE A BUSINESS RELATIONSHIP WITH EACH OTHER BY VIRTUE OF SITTING ON ONE OR MORE BOARDS OF DIRECTORS OR BY SERVING IN AN EMPLOYMENT RELATIONSHIP WITH ONE OR MORE ENTITIES IN THE BAYSTATE GROUP OF AFFILIATED ENTITIES AND IN THE COMMUNITY. THE FOLLOWING TRUSTEES, OFFICERS, OR KEY EMPLOYEES HAVE A BUSINESS RELATIONSHIP: (1) MARK A. KEROACK, MD AND PAUL R. MURPHY.
FORM 990, PART VI, SECTION A, LINE 3VISITING NURSE ASSOCIATION & HOSPICE OF WNE, INC. IS AFFILIATED WITH BAYSTATE ADMINISTRATIVE SERVICES, INC. (BAS) WHICH IS A 501(C) (3) ORGANIZATION. INFORMATION TECHNOLOGY, HUMAN RESOURCES, FINANCE, TREASURY, ACCOUNTING AND OTHER MANAGEMENT AND SUPPORT FUNCTIONS ARE DELEGATED TO BAS.
FORM 990, PART VI, SECTION A, LINE 6THE FILING ORGANIZATION HAS ONE MEMBER, BAYSTATE HEALTH, INC. (BH).
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF TRUSTEES OF THE FILING ORGANIZATION ARE THE SAME INDIVIDUALS SERVING AS MEMBERS OF THE BOARD OF TRUSTEES OF BAYSTATE HEALTH, INC. (BH). THE BOARD OF TRUSTEES OF BH ARE ELECTED ANNUALLY BY THE BOARD OF TRUSTEES OF BH AT THEIR ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7BUNDER MASSACHUSETTS LAW, A VOLUNTARY DISSOLUTION OF THE ORGANIZATION IS REQUIRED TO BE APPROVED BY BAYSTATE HEALTH, INC., AS THE SOLE MEMBER OF THE FILING ORGANIZATION. AS THE SOLE MEMBER, BAYSTATE HEALTH ALSO HAS THE AUTHORITY TO AMEND THE BYLAWS OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 8B: THE TRUSTEES OF VISITING NURSE ASSOCIATION & HOSPICE OF WESTERN NEW ENGLAND, INC. MEET DURING CERTAIN SCHEDULED BAYSTATE HEALTH, INC. (BH) BOARD MEETINGS. THE BH BOARD OF TRUSTEES AND ITS COMMITTEES, INCLUDING THE AUDIT AND COMPLIANCE COMMITTEE, CONTEMPORANEOUSLY DOCUMENT MEETINGS AND ACTIONS RELATIVE TO VISITING NURSE ASSOCIATION & HOSPICE OF WESTERN NEW ENGLAND, INC. AS WELL AS THE ANNUAL ACCEPTANCE OF THE AUDITED FINANCIAL STATEMENTS.
FORM 990, PART VI, SECTION B, LINE 11BPRIOR TO FILING THE FORM 990, APPROPRIATE SECTIONS WERE REVIEWED BY THE TAX, FINANCE, AND HUMAN RESOURCES AREAS OF BAYSTATE HEALTH, INC. (THE PARENT ORGANIZATION OF THE HEALTH CARE SYSTEM TO WHICH THE FILING ORGANIZATION BELONGS) AND BY OUTSIDE LEGAL COUNSEL. THE FORM 990 WAS ALSO REVIEWED BY TAX EXPERTS FROM AN INDEPENDENT ACCOUNTING FIRM AND SIGNED-OFF AS A PAID PREPARER. THE PROCESS, KEY AREAS AND ANY NEW CHANGES WERE REVIEWED PRIOR TO FILING WITH THE BAYSTATE HEALTH AUDIT AND COMPLIANCE COMMITTEE (ACC), WHICH IS COMPOSED OF TRUSTEES OF THE FILING ORGANIZATION. THE ACC MEMBERS HAD AN OPPORTUNITY TO ASK QUESTIONS REGARDING THE TAX COMPLIANCE PROCESS AND THE TAX FILINGS IN GENERAL. THE FORM 990 WAS PROVIDED TO ALL MEMBERS OF THE BOARD OF TRUSTEES PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CVISITING NURSE ASSOCIATION & HOSPICE OF WNE, INC. IS AN AFFILIATE OF BAYSTATE HEALTH, INC. (BH). BH AND ITS AFFILIATED ENTITIES HAVE A COMPREHENSIVE CONFLICT OF INTEREST POLICY APPLICABLE TO ALL OF THE AFFILIATED ENTITIES. ALL DIRECTORS, TRUSTEES, OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES OF BH AND ITS AFFILIATES ARE ASKED TO COMPLETE AN ANNUAL "CONFLICT OF INTEREST" FORM. WE UTILIZE AN ELECTRONIC DATABASE TO RECEIVE AND MANAGE ALL CONFLICT OF INTEREST SUBMISSIONS. THIS INFORMATION IS REVIEWED BY THE CHIEF COMPLIANCE OFFICER, CHIEF EXECUTIVE OFFICER, CHAIR OF THE BOARD OF TRUSTEES, CHIEF GENERAL COUNSEL AND THE CHAIR OF THE AUDIT & COMPLIANCE COMMITTEE. A SUMMARY OF THE CONFLICT OF INTEREST DISCLOSURES IS PROVIDED TO THE BAYSTATE HEALTH BOARD OF TRUSTEES AND THE TAX DEPARTMENT. POTENTIAL CONFLICT OF INTEREST TRANSACTIONS ARE REVIEWED AS APPROPRIATE UNDER THE POLICY, WHICH PROVIDES FOR RECUSAL FROM DISCUSSION AND DELIBERATION BY ANY PARTY WITH A POTENTIAL CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION OF THE PRESIDENT IS PAID BY BAYSTATE ADMINISTRATIVE SERVICES, INC., AN AFFILIATE AND RELATED ORGANIZATION OF THE FILING ORGANIZATION. THE COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE HUMAN RESOURCES COMMITTEE OF BAYSTATE HEALTH, INC. (THE PARENT ORGANIZATION OF THE HEALTH CARE SYSTEM TO WHICH THE FILING ORGANIZATION BELONGS), WHICH HAS BEEN APPOINTED THROUGH BOARD RESOLUTION AS THE COMPENSATION COMMITTEE OF THE FILING ORGANIZATION. THIS COMMITTEE CONSISTS ENTIRELY OF INDIVIDUALS SERVING ON THE BOARD OF THE FILING ORGANIZATION. THE INDIVIDUALS RESPONSIBLE FOR DELIBERATING THE COMPENSATION ARRANGEMENT FOR THE PRESIDENT WOULD BE THOSE INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AND WOULD BE CONSIDERED INDEPENDENT FOR COMPENSATION DELIBERATION PURPOSES. THE COMPENSATION OF THE PRESIDENT IS ESTABLISHED BASED ON INFORMATION PROVIDED BY INDEPENDENT THIRD PARTY CONSULTANTS FOR REASONABLENESS AND APPROPRIATE COMPARABILITY DATA.THE COMPENSATION IS THEN ESTABLISHED, REVIEWED AND APPROVED BY THE DULY AUTHORIZED COMPENSATION COMMITTEE OF BAYSTATE HEALTH, INC. THE COMPENSATION OF THE SENIOR VICE PRESIDENT, FINANCE, CFO AND TREASURER IS PAID BY BAYSTATE ADMINISTRATIVE SERVICES, INC., AN AFFILIATE AND RELATED ORGANIZATION OF THE FILING ORGANIZATION. THE COMPENSATION IS REVIEWED AND DETERMINED ANNUALLY BY THE HUMAN RESOURCES COMMITTEE OF BAYSTATE HEALTH, INC. (THE PARENT ORGANIZATION OF THE HEALTH CARE SYSTEM TO WHICH THE FILING ORGANIZATION BELONGS). THIS COMMITTEE CONSISTS ENTIRELY OF INDIVIDUALS SERVING ON THE BOARD OF BAYSTATE HEALTH, INC. THE INDIVIDUALS RESPONSIBLE FOR DELIBERATING THE COMPENSATION ARRANGEMENT FOR THE SENIOR VICE PRESIDENT, FINANCE, CFO AND TREASURER AND OF OTHER OFFICERS WOULD BE THOSE INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AND WOULD BE CONSIDERED INDEPENDENT FOR COMPENSATION DELIBERATION PURPOSES. THE COMPENSATION OF THE SENIOR VICE PRESIDENT, FINANCE, CFO AND TREASURER IS ESTABLISHED BASED ON INFORMATION PROVIDED BY INDEPENDENT THIRD PARTY CONSULTANTS FOR REASONABLENESS AND APPROPRIATE COMPARABILITY DATA.THE COMPENSATION IS THEN ESTABLISHED, REVIEWED AND APPROVED BY THE DULY AUTHORIZED COMPENSATION COMMITTEE OF BAYSTATE HEALTH, INC. THE COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES OF THE FILING ORGANIZATION IS DETERMINED IN ACCORDANCE WITH THE EXECUTIVE COMPENSATION PHILOSOPHY STATEMENT, IN CONSULTATION WITH HUMAN RESOURCES, BASED ON THE BAYSTATE HEALTH BOARD APPROVED BUDGET AND WAGE PROGRAM FOR EACH FISCAL YEAR.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT WWW.BAYSTATEHEALTH.ORG. ARTICLES OF ORGANIZATION AND BYLAWS ARE GENERALLY AVAILABLE AT THE COMMONWEALTH OF MASSACHUSETTS WEBSITE.
FORM 990, PART VII, SECTION A, LINE 5:CERTAIN OFFICERS OR TRUSTEES OF THE FILING ORGANIZATION ARE PAID BY AN ENTITY, BAYSTATE MEDICAL PRACTICES, INC. (BMP) EIN 04-2888373, WHICH IS PART OF THE HEALTH CARE SYSTEM TO WHICH THE FILING ORGANIZATION BELONGS BUT DOES NOT MEET THE TECHNICAL REQUIREMENTS AS A "RELATED ORGANIZATION" PER SCHEDULE R. COMPENSATION FROM BMP TO THE OFFICERS AND TRUSTEES OF THE FILING ORGANIZATION THEREFORE, IS REPORTED AS PAID FROM AN UNRELATED ORGANIZATION IN LINE 5 AND ACCORDING TO THE INSTRUCTIONS REPORTED AS THOUGH PAID BY THE FILING ORGANIZATION.
FORM 990, PART XI, LINE 9:MINIMUM PENSION LIABILITY ADJUSTMENT -6,449,835. INTEREST IN BHF -BINA 284,246. TRANSFER FROM BH 426,455. OPERATIONS TRANSFER - BHF -65,681. DB PENSION CREDIT - BMC 6,448,254.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (10 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
BAYSTATE ADMINISTRATIVE SERVICES INC
759 CHESTNUT STREETSPRINGFIELDMA01199222747685ADMINISTRATIVE SERVICESMA501(C)(3)12C, III-FIBAYSTATE HEALTH INC0
BAYSTATE FRANKLIN MEDICAL CENTER
164 HIGH STREETGREENFIELDMA01301042103575HOSPITALMA501(C)(3)3BAYSTATE HEALTH INC0
BAYSTATE HEALTH FOUNDATION INC
759 CHESTNUT STREETSPRINGFIELDMA01199043549011FUNDRAISINGMA501(C)(3)7BAYSTATE HEALTH INC0
BAYSTATE HEALTH INC
759 CHESTNUT STREETSPRINGFIELDMA01199042105941HEALTHCARE SYSTEM PARENTMA501(C)(3)70
BAYSTATE MEDICAL CENTER INC
759 CHESTNUT STREETSPRINGFIELDMA01199042790311ACUTE CARE TEACHING HOSPITALMA501(C)(3)3BAYSTATE HEALTH INC0
BAYSTATE NOBLE HOSPITAL CORPORATION
115 WEST SILVER STREETWESTFIELDMA010861634222537423HOSPITALMA501(C)(3)3BAYSTATE HEALTH INC0
BAYSTATE TOTAL HOME CARE INC
280 CHESTNUT STREETSPRINGFIELDMA01104203260764REAL ESTATE AND OTHERMA501(C)(3)12B, IIBAYSTATE MEDICAL CENTER INC0
BAYSTATE WING HOSPITAL CORPORATION
40 WRIGHT STREETPALMERMA01069222519813HOSPITALMA501(C)(3)3BAYSTATE HEALTH INC0
HEALTH NEW ENGLAND INC
MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500042864973HMO/INSURANCEMA501(C)(4)BAYSTATE HEALTH INC0
HNE OF CONNECTICUT INC
MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500465190134HMO/INSURANCECT501(C)(4)HEALTH NEW ENGLAND INC0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdDirect Controlling NADirectControllingNACdDisproportionate AllocationsDisproportionateAllocationsIndGeneral Or Managing PartnerGeneralOrManagingPartnerInd
AMSURG BMC LLC
1A BURTON HILLS BOULEVARDNASHVILLETN37125843258572MEDICAL SERVICESTNN/A00
BAYSTATE HEALTH URGENT CARE LLC
700 CONGRESS STREET SUITE 204QUINCYMA02169384059312URGENT HEALTHCARE FACILITYMAN/A00
BAYSTATE NEW ENGLAND ORTHOPEDIC SURGEONS ALLIANCE LLC
9131 ANSON WAY SUITE 304RALEIGHNC27615881824108MEDICAL SERVICESNCN/A00

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (6 entries)

Address Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmCountryForeignAddress/CountryCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile Foreign CountryLegalDomicileForeignCountryCdDirect Controlling NADirectControllingNACdEntity TypeEntityTypeTxtControlled OrganizationControlledOrganizationIndAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdLegal Domicile StateLegalDomicileStateCd
BAYSTATE HEALTH INSURANCE COMPANY LTD
NORTH CHURCH STGEORGETOWNCJ980421413OFFSHORE CAPTIVE INSURANCECJN/AC0
HNE ADVISORY SERVICES INC
043012347ADMINISTRATIVE SERVICESN/AC0MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500MA
HNE HOLDING CORPORATION
464620480HOLDING SHARES IN SUBSIDIARY CORPORATIONSN/AC0MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500MA
HNE INSURANCE COMPANY INC
454462433HEALTH INS SVCS FOR MASS MEDICARE SUPPLEMENT MEMBERSN/AC0MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500MA
HNE INSURANCE SERVICES INC
043183019ANCILLARY INSURANCEN/AC0MONARCH PLACE SUITE 1500SPRINGFIELDMA011441500MA
INGRAHAM CORPORATION
043016257HEALTH CARE AND OTHER BUSINESS ACTIVITIESN/AC0759 CHESTNUT STREETSPRINGFIELDMA01199MA
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (1)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
HEALTH NEW ENGLAND INC
L$3,318,714FMV
BAYSTATE HEALTH FOUNDATION INC
C$153,007FMV

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