WILLOWOOD OF NORTH ADAMS INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- WILLOWOOD OF NORTH ADAMS INC (EIN 04-2893906)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-14
- IRS object ID
- 201703189349302865
- Schema version
- 2016v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-11-14T07:41:13-08:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042893906 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Willowood of North Adams Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WILL | BusinessNameControlTxt |
| Phone | 4134472996 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 North Street Suite 210 | AddressLine1Txt |
| City | Pittsfield | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | William C Jones Jr | PersonNm |
| Person Title | President/Treasurer | PersonTitleTxt |
| Signature | 2017-11-14 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | William C Jones Jr | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 North Street Suite 210 | AddressLine1Txt |
| City | Pittsfield | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,179,218 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.berkshirehealthcare.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2000 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | Skilled nursing facility | ActivityOrMissionDesc |
| Voting Members Governing Body | 2 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 132 | TotalEmployeeCnt |
| Total Volunteers | 15 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $8,739,451 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,557,708 | CYProgramServiceRevenueAmt |
| PY Investment Income | $379 | PYInvestmentIncomeAmt |
| CY Investment Income | $63,854 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,236 | PYOtherRevenueAmt |
| CY Other Revenue | $15,275 | CYOtherRevenueAmt |
| PY Total Revenue | $8,741,066 | PYTotalRevenueAmt |
| CY Total Revenue | $8,636,837 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,932,727 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,783,533 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,782,574 | PYOtherExpensesAmt |
| CY Other Expenses | $4,072,488 | CYOtherExpensesAmt |
| PY Total Expenses | $8,715,301 | PYTotalExpensesAmt |
| CY Total Expenses | $8,856,021 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $25,765 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$219,184 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $12,874,559 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,036,401 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,831,185 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,302,239 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,043,374 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,734,162 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Willowood of North Adams, Inc. is a not-for-profit consumer centered organization committed to fulfilling the health and residential needs of the population in the communities we serve. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $7,180,456 | ExpenseAmt |
| Revenue | $8,636,837 | RevenueAmt |
| Desc | This corporation is formed exclusively for charitable purposes and to acquire, establish, maintain and operate skilled nursing and extended care facilities and render related services to residents who are supported by the Medicaid and Medicare programs as well as by private funds. | Desc |
| Total Program Service Expenses | $7,180,456 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | Yes (true) | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (true) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 39 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 132 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | false | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 2 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | false | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | William C Jones Jr President | PersonNm |
| Phone | 4134472996 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 North St Ste 210 | AddressLine1Txt |
| City | Pittsfield | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| David Phelps | |||||||
| CEO | 0.63 | 50.00 | Yes (X) | $0 | $752,393 | $45,766 | |
| D Phelps Life Insurance Cost | |||||||
| CEO | 0.00 | 0.00 | Yes (X) | $0 | $107,692 | $0 | |
| William C Jones Jr | |||||||
| President/Treas | 3.38 | 54.00 | Yes (X) | $0 | $482,557 | $41,623 | |
| Lynn Murphy | |||||||
| Clerk | 0.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Robert Post | |||||||
| Administrator | 40.00 | 0.00 | $132,857 | $0 | $6,866 | Yes (X) | |
| Theresa Luscier-Belini | |||||||
| Registered Nurse | 60.00 | 0.00 | $123,400 | $0 | $15,531 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $256,257 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,342,642 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $109,786 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | Yes (true) | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Berkshire Health Systems Inc | |||||
| 725 North St | Pittsfield | MA | 01201 | Management services | $955,040 |
| Genesis Eldercare Rehab Services | |||||
| PO Box 7777 | Philadelphia | PA | 19175 | Rehab | $533,265 |
| IntegriNurse Inc | |||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | Registry | $184,041 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Patient Room & Board | Desc |
| Business | 623000 | BusinessCd |
| Total Revenue Column | $8,557,708 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,557,708 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,557,708 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $149 | TotalRevenueColumnAmt |
| Exclusion | $149 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $606,086 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $542,381 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $63,705 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $63,705 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $63,705 | RelatedOrExemptFuncIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Miscellaneous | Desc |
| Total Revenue Column | $15,275 | TotalRevenueColumnAmt |
| Exclusion | $15,275 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $15,275 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,636,837 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,621,413 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $15,424 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,004,022 | TotalAmt |
| Program Services | $3,707,724 | ProgramServicesAmt |
| Management And General | $296,298 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $478,267 | TotalAmt |
| Program Services | $442,875 | ProgramServicesAmt |
| Management And General | $35,392 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301,244 | TotalAmt |
| Program Services | $278,952 | ProgramServicesAmt |
| Management And General | $22,292 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $976,284 | TotalAmt |
| Management And General | $976,284 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,408 | TotalAmt |
| Management And General | $17,408 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,177 | TotalAmt |
| Program Services | $7,177 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,650 | TotalAmt |
| Program Services | $4,650 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,180 | TotalAmt |
| Management And General | $118,180 | ManagementAndGeneralAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $558,117 | TotalAmt |
| Program Services | $516,816 | ProgramServicesAmt |
| Management And General | $41,301 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,410 | TotalAmt |
| Management And General | $34,410 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Supplies | $2,067,702 | $2,067,702 | |
| Prov. for Uncoll. Accounts | $134,000 | $134,000 | |
| Equipment Rental | $108,616 | $108,616 | |
| Telephone | $39,698 | $39,698 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,246 | TotalAmt |
| Program Services | $6,246 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,856,021 | TotalAmt |
| Program Services | $7,180,456 | ProgramServicesAmt |
| Management And General | $1,675,565 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,258 | BOYAmt |
| EOY | $188,066 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,369,601 | BOYAmt |
| EOY | $1,278,426 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,797 | BOYAmt |
| EOY | $28,797 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,974 | BOYAmt |
| EOY | $22,285 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,698,884 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,363,155 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,026,463 | BOYAmt |
| EOY | $10,335,729 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,292,466 | BOYAmt |
| EOY | $1,183,098 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,874,559 | BOYAmt |
| EOY | $13,036,401 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $975,949 | BOYAmt |
| EOY | $877,958 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,855,236 | BOYAmt |
| EOY | $4,640,847 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $783,434 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,831,185 | BOYAmt |
| EOY | $6,302,239 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,043,374 | BOYAmt |
| EOY | $6,734,162 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,043,374 | BOYAmt |
| EOY | $6,734,162 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,874,559 | BOYAmt |
| EOY | $13,036,401 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$219,184 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$90,028 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,358,297 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,745,978 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,644,932 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,739,451 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,557,708 | CurrentTaxYearAmt |
| Total | $42,046,366 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,358,297 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,745,978 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,644,932 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,739,451 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,557,708 | CurrentTaxYearAmt |
| Total | $42,046,366 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $42,046,366 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,937 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $379 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,854 | CurrentTaxYearAmt |
| Total | $72,218 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,937 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $39 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $379 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $63,854 | CurrentTaxYearAmt |
| Total | $72,218 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $430 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $127 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $523 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,236 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $15,275 | CurrentTaxYearAmt |
| Total | $17,591 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $9,366,664 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $8,746,144 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,645,464 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,741,066 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $8,636,837 | CurrentTaxYearAmt |
| Total | $42,136,175 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99790 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99970 | PublicSupportPY509Pct |
| Investment Income CY | 0.00170 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form4720 Filed Section4955 Tax | false | Form4720FiledSection4955TaxInd |
| Correction Made | false | CorrectionMadeInd |
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | false | DirectContactLegislatorsInd |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | Yes (true) | OtherActivitiesInd |
| Other Activities | $1,397 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $1,397 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
| Form4720 Filed4912 Tax | false | Form4720Filed4912TaxInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1i - Other Activities Description | FormAndLineReferenceDesc |
| Explanation | Part II-B, Line 1(I), Other Lobbying Activities:Annual membership dues are paid to Massachusetts Senior Care Association and American Healthcare Association. A portion of these dues are used to conduct lobbying activities for the fiscal year ending. | ExplanationTxt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $920,000 | OtherCostOrOtherBasisAmt |
| Book Value | $920,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,580,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,916,000 | DepreciationAmt |
| Book Value | $7,664,000 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,178,792 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,157,203 | DepreciationAmt |
| Book Value | $1,021,589 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,995,913 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,289,952 | DepreciationAmt |
| Book Value | $705,961 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $24,179 | OtherCostOrOtherBasisAmt |
| Book Value | $24,179 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $10,335,729 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (5 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Due from affiliated entities | |
| Due from third parties | $344,461 |
| Goodwill | $792,689 |
| Other | $40,998 |
| Other long term assets | $4,950 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,183,098 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Cost of Issuance | -$62,415 |
| Due to 501(c)(3) affiliates | $845,849 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $783,434 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
| Rebuttable Presumption Proc | false | RebuttablePresumptionProcInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)
| TitleTitleTxt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt |
|---|---|---|---|---|---|
| D Phelps Life Insurance Cost | |||||
| CEO | $107,692 | $107,692 | |||
| David Phelps | |||||
| CEO | $712,414 | $798,159 | $39,979 | $11,925 | $33,841 |
| William C Jones Jr | |||||
| President/Treas | $425,086 | $524,180 | $57,471 | $11,925 | $29,698 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part III, Additional Information | FormAndLineReferenceDesc |
| Explanation | In reference to Form 990, Part VII and Schedule J Part II, no compensation is paid by the filing entity to any director (trustee) for his or her role as director (trustee). The officers of the filing entity are all compensated by BHS Management Services, Inc., ("BHSMS")a supporting organization of the filing entity. A portion of the compensation amount paid to officers of the filing entity is allocated internally among the filing entity and its 26 associated non-profit, tax-exempt entities in order to reflect the division of the officers' time and effort among those various entities and each entity's relative contribution to the officers' total compensation. (See Below). Compensation of the chief executive officer of the filing entity is reviewed and established at least biannually by the independent volunteer governing body of the Berkshire Health Systems, Inc., (the parent company of BHSMS) based on performance reviews and comparison to independently established, regionally appropriate benchmarks for similar positions in similarly sized healthcare organizations, as verified by independent, nationally recognized compensation consultants. Compensation of the president of the filing entity is reviewed and established at least biannually the the independent volunteer governing body of Berkshire Healthcare Systems, Inc., (the filing entity or parent company of the filing entity) based on performance reviews and comparison to independently established, regionally appropriate benchmarks for similiar positions in similarly sized healthcare organizations, as verified by independent, nationally recognized compensation consultants. Compensation of any other officers and key employees is set in accordance with governing-body established principles based on comparable benchmarks identified by such independent consultants. The governing bodies currently target total compensation for management employees at the 60th percentile of appropriate benchmarks. David E. Phelps William C. Jones Hrs/Wk Dollars Hrs/Wk DollarsBourne Management Systems, Inc. 0.71 $10,743 3.86 $34,450Greenfield Management Systems, Inc. 0.66 $ 9,915 3.56 $31,795New Bedford Management Systems, Inc. 0.75 $11,329 4.07 $36,329Northampton Management Systems, Inc. 0.79 $11,902 4.27 $38,169East Longmeadow Management Systems, Inc. 0.37 $ 5,632 2.02 $18,062Danvers Management Systems, Inc. 0.35 $ 5,224 1.87 $16,752Peabody Management Systems, Inc. 0.63 $ 9,464 3.40 $30,350In reference to Schedule J Part 2, cont.South Yarmouth Management Systems, Inc. 0.40 $ 6,035 2.17 $19,353Willowood of Great Barrington, Inc. 0.55 $ 8,224 2.95 $26,373Willowood of North Adams, Inc. 0.63 $ 9,419 3.38 $30,205Willowood of Williamstown, Inc. 0.79 $11,924 4.28 $38,237Hillcrest Extended Care Services, Inc. 1.46 $21,936 7.87 $70,345Berkshire Retirement Community, Inc. 0.24 $ 3,545 1.27 $11,367Berkshire Extended Care Services, Inc. 0.11 $ 1,665 0.60 $ 5,338IntegriNurse, Inc. 0.10 $ 1,505 0.54 $ 4,826IntegriScript, Inc. 0.25 $ 3,812 1.37 $12,225Pittsfield Management Systems, Inc. 0.69 $10,428 3.74 $33,441HospiceCare in the Berkshires, Inc. 0.38 $ 5,746 2.06 $18,425Hospice of Franklin County, Inc. 0.14 $ 2,032 0.73 $ 6,516Non Affiliated Entities 40.00 $601,913 0.00 $ 0Non Affiliated Life Insurance Cost n/a $107,692 | ExplanationTxt |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
Issuer Name IssuerName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Mass Dev Finance Agency | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Issued | 2016-11-30 | BondIssuedDt |
| Issue Price | $4,638,061 | IssuePriceAmt |
| Purpose | Refunding of existing bonds | PurposeDesc |
| Defeased | false | DefeasedInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Pool Financing | false | PoolFinancingInd |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Total Proceeds | $4,638,061 | TotalProceedsAmt |
| Issuance Costs From Proceeds | $59,970 | IssuanceCostsFromProceedsAmt |
| Other Spent Proceeds | $4,542,511 | OtherSpentProceedsAmt |
| Unspent | $95,550 | UnspentAmt |
| Current Refunding | Yes (true) | CurrentRefundingInd |
| Advance Refunding | false | AdvanceRefundingInd |
| Final Allocation Made | Yes (true) | FinalAllocationMadeInd |
| Adequate Books And Rec Maint | Yes (true) | AdequateBooksAndRecMaintInd |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Owning Bond Financed Property | false | OwningBondFinancedPropertyInd |
| Any Lease Arrangements | false | AnyLeaseArrangementsInd |
| Mgmt Contract Bond Fincd Prop | false | MgmtContractBondFincdPropInd |
| Any Research Agreements | false | AnyResearchAgreementsInd |
| Engage Bond Counsel Research | false | EngageBondCounselResearchInd |
| Bond Iss Meet Prvt Sec Pymt Test | false | BondIssMeetPrvtSecPymtTestInd |
| Change In Use Bond Financed Prop | false | ChangeInUseBondFinancedPropInd |
| Procs Nonqualified Bond Remdtd | Yes (true) | ProcsNonqualifiedBondRemdtdInd |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Form8038 T Filed | false | Form8038TFiledInd |
| Rebate Not Due Yet | Yes (true) | RebateNotDueYetInd |
| Hedge Identified In Bks And Rec | false | HedgeIdentifiedInBksAndRecInd |
| Gross Proceeds Invested In GIC | false | GrossProceedsInvestedInGICInd |
| Gross Proceeds Invested | false | GrossProceedsInvestedInd |
| Written Proc To Monitor Reqs | Yes (true) | WrittenProcToMonitorReqsInd |
Procedures Corrective Action ProceduresCorrectiveActionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bond Reference | A | BondReferenceCd |
| Procedures Corrective Action | Yes (true) | ProceduresCorrectiveActionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part VI | FormAndLineReferenceDesc |
| Explanation | Part II Line 11Other spent proceeds were used to refund a prior issue. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings | Berkshire Healthcare Systems, Inc. (BHCS) is the parent corporation of Willowood Extended Care Services, Inc. Willowood of North Adams, Inc. is a subsidiary of Willowood Extended Care Services, Inc. Governance duties conducted on behalf of Willowood of North Adams, Inc., take place at the BHCS level. Meetings of the governing board and committees with authority to act on behalf of the governing board of BHCS are documented. |
| Form 990, Part VI, Line 11b: Form 990 Review Process | Form 990 is reviewed by executive management. Prior to filing, all members of the Berkshire Healthcare Systems, Inc. Board are provided with a copy of Form 990 via a secure intranet connection. The Berkshire Healthcare Systems, Inc. Board delegates review of Form 990 to its Finance Committee. Finance Committee members conduct their review of Form 990 prior to filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | The organization enforces and monitors its conflict of interest policy by requiring all members of the governing body and senior employees to disclose potential conflicts of interest (a) annually and (b) as potential conflicts arise. Senior employees are not permitted to have material conflicts of interests and members of the governing body are to abstain from action that may be influenced by their conflict or potential conflict. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | The full relevant governing body (Berkshire Health Systems, Inc. and Berkshire Healthcare Systems, Inc.) reviews and approves the compensation of the CEO and President. Every two or three years, the organization engages a nationally recognized healthcare compensation firm to provide information concerning market rates of compensation and assess the organization's compensation structure against those independent benchmarks. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Governance documents, the conflict of interest policy and financial statements are available to the public at the office of the Vice President and General Counsel at 725 North Street, Pittsfield, MA 01201, and at the President/Treasurer's office at 75 North Street, Pittsfield, MA 01201. |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Effect of interest rate swap = -$22760 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Loss on Bond Refinancing = -$67268 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (26 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Berkshire Extended Care Services Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043020520 | Skilled nursing facility | MA | 501(c)(3) | 3 | Berkshire Retirement Community Inc | false | |
| Hillcrest Extended Care Services Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 363700875 | Skilled nursing facility | MO | 501(c)(3) | 3 | Willowood Extended Care Services Inc | false | |
| Berkshire Pennsylvania Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 251627992 | Skilled nursing facility | PA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false | |
| Berkshire Retirement Community Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 222579838 | Skilled nursing facility and residential units | MA | 501(c)(3) | 9 | Berkshire Healthcare Systems Inc | false | |
| Bourne Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043337127 | Skilled nursing facility | MA | 501(c)(3) | 9 | CEC Management Systems Inc | false | |
| CEC Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043337130 | Maintain skilled nursing facilities | MA | 501(c)(3) | 11a | Berkshire Healthcare Systems Inc | false | |
| Fairview Extended Care Services Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 042979430 | Maintain skilled nursing facilities | MA | 501(c)(3) | 3 | Berkshire Healthcare Systems Inc | false | |
| East Longmeadow Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043080762 | Skilled nursing facility | MA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false | |
| Greenfield Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043337128 | Skilled nursing facility | MA | 501(c)(3) | 9 | CEC Management Systems Inc | false | |
| South Yarmouth Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043080763 | Skilled nursing facility | MA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false | |
| IntegriNurse Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 261446630 | Nursing staffing | MA | 501(c)(3) | 11b | BHCS Management Services Inc | false | |
| Northampton Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043337116 | Skilled nursing facility | MA | 501(c)(3) | 9 | CEC Management Systems Inc | false | |
| Peabody Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043080764 | Skilled nursing facility | MA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false | |
| New Bedford Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043337124 | Skilled nursing facility | MA | 501(c)(3) | 9 | CEC Management Systems Inc | false | |
| Danvers Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043080765 | Skilled nursing facility | MA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false | |
| Willowood Extended Care Services Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043480600 | Maintain skilled nursing facilities | MA | 501(c)(3) | 11a | Berkshire Healthcare Systems Inc | false | |
| Willowood of Great Barrington Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 042854118 | Skilled nursing facility | MA | 501(c)(3) | 9 | Willowood Extended Care Services Inc | false | |
| Willowood of Williamstown Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 042893911 | Skilled nursing facility | MA | 501(c)(3) | 9 | Willowood Extended Care Services Inc | false | |
| Berkshire Healthcare Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043030633 | Maintain skilled nursing facilities | MA | 501(c)(3) | 11a | na | false | |
| Xenia East Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 311295974 | Skilled nursing facility | OH | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false | |
| Xenia West Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 311295975 | Skilled nursing facility | OH | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false | |
| BHCS Management Service Inc | |||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043031987 | Managment services | MA | 501(c)(3) | 3 | Berkshire Healthcare Systems Inc | false | |
| Pittsfield Management Systems Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 042982134 | Skilled nursing facility | MA | 501(c)(3) | 9 | Berkshire Healthcare Systems Inc | false | |
| HospiceCare in the Berkshires Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043084466 | Provide hospice and palliative care | MA | 501(c)(3) | 7 | false | N/A | |
| IntegriScript Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 271465523 | closed door pharmacy | MA | 501(c)(3) | 11b | BHCS Management Services Inc | false | |
| Hospice of Franklin County Inc | |||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 201611913 | Provide Hospice Services | MA | 501(c)(3) | 9 | Berkshire Healthcare Systems Inc | false | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BHCS Management Company Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 North Street Suite 210 | AddressLine1Txt |
| City | Pittsfield | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01201 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043472881 | EIN |
| Primary Activities | Management company | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berkshire Healthcare Systems Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C corp | EntityTypeTxt |
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |