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        <PersonNm>CAROLE G SIEGEL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>GEORGE T SMITH</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
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        <PersonNm>MARILYN L SPERLING</PersonNm>
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        <PersonNm>JOSEPH C THOMPSON</PersonNm>
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        <PersonNm>ANN H TRABULSI</PersonNm>
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        <PersonNm>EDMUND H HORNSTEIN DO</PersonNm>
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        <PersonNm>DARLENE RODOWICZ</PersonNm>
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        <PersonNm>DAVID PHELPS</PersonNm>
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        <PersonNm>WILLIAM JONES JR</PersonNm>
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        <PersonNm>WILLIAM YOUNG</PersonNm>
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        <PersonNm>ARTHUR MILANO</PersonNm>
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        <PersonNm>JOHN ROGERS</PersonNm>
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        <PersonNm>SANDRA RAVELLI</PersonNm>
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        <PersonNm>DAVID ALBERT MD</PersonNm>
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        <PersonNm>THOMAS ROMEO</PersonNm>
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        <PersonNm>JILL ZUCCO</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>WILLIAM JONES JR</PersonNm>
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        <PersonNm>WILLIAM YOUNG</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ARTHUR MILANO</PersonNm>
        <TitleTxt>VP HUMAN RESOURCES</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JOHN ROGERS</PersonNm>
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        <TotalCompensationFilingOrgAmt>486287</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>SANDRA RAVELLI</PersonNm>
        <TitleTxt>CHIEF MEDICAL OFFICER-LTC</TitleTxt>
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        <PersonNm>DAVID ALBERT MD</PersonNm>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII AND SCHEDULE J, PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>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 COMPENSATED FOR THEIR ROLES AS OFFICERS. 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 PROPERLY 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, DAVID PHELPS, IS REVIEWED AND ESTABLISHED AT LEAST BIANNUALLY BY THE INDEPENDENT VOLUNTEER GOVERNING BODY OF BERKSHIRE HEALTH SYSTEMS, INC. (PARENT ORGANIZATION OF THE FILING ENTITY), 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 OTHER OFFICERS AND KEY EMPLOYEES IS SET IN ACCORDANCE WITH GOVERNING-BODY ESTABLISHED PRINCIPLES BASED ON COMPARABLE BENCHMARK IDENTIFIED BY SUCH INDEPENDENT CONSULTANTS. IN THE REPORTING YEAR, THE GOVERNING BODY TARGETED TOTAL COMPENSATION FOR MANAGEMENT EMPLOYEES AT THE 60TH PERCENTILE OF APPROPRIATE BENCHMARKS (OTHER THAN THE CHIEF EXECUTIVE OFFICER WHOSE TOTAL COMPENSATION REMAINS TARGETED AT THE 50TH PERCENTILE). FOR MOST OF MR. PHELPS' 20+-YEAR TENURE AS CHIEF EXECUTIVE OFFICER, A WRITTEN AGREEMENT BETWEEN BERKSHIRE HEALTH SYSTEMS AND MR. PHELPS HAS CALLED FOR BERKSHIRE HEALTH SYSTEMS (AND ITS AFFILIATES) TO FUND A RETIREMENT PROGRAM THAT, WHEN ADDED TO HIS BASE COMPENSATION AND OTHER ROUTINE BENEFITS, WAS INTENDED TO BRING MR. PHELPS' TOTAL COMPENSATION CLOSE TO THE 50TH PERCENTILE RANGE OF TOTAL COMPENSATION FOR COMPARABLE EXECUTIVES IN COMPARABLE HEALTHCARE ORGANIZATIONS, AS DETERMINED BY INDEPENDENT, NATIONALLY RECOGNIZED COMPENSATION REVIEWERS. MR. PHELPS' TOTAL COMPENSATION INCLUDES THE COST OF A LIFE INSURANCE POLICY AS WELL AS CERTAIN OTHER TAXABLE BENEFITS THAT ARE GENERALLY AVAILABLE TO EMPLOYEES OF THE REPORTING ENTITY AND ITS RELATED ORGANIZATIONS. MR. PHELPS' BASE COMPENSATION AND LIFE INSURANCE (AND OTHER TAXABLE BENEFITS) ARE REPORTED SEPARATELY ON SCHEDULE J, PART II, COLUMNS (B) (I) AND (B) (II) RESPECTIVELY AND FORM 990, PART VII COLUMN (E). MR. PHELPS' CASH COMPENSATION AND BENEFITS ARE ALLOCATED AMONG THE 26 RELATED ENTITIES FOR WHICH MR. PHELPS IS RESPONSIBLE. DAVID E. PHELPS, PRESIDENT (INCLUSIVE OF $107,692 LIFE INSURANCE): BERKSHIRE MEDICAL CENTER, INC. 25.9 HOURS/50 TOTAL HOURS $448,719 BERKSHIRE FACULTY SERVICES, INC. 8.6/50 HOURS $151,011 FAIRVIEW HOSPITAL 3.5/50 HOURS $60,404 BERKSHIRE INDEMNITY COMPANY, SPC, LTD. 2/50 HOURS $30,202 BHS MANAGEMENT SERVICES, INC. 10/50 HOURS FOR THE BENEFIT OF: BOURNE MANAGEMENT SYSTEMS, INC. $ 12,253 GREENFIELD MANAGEMENT SYSTEMS, INC. $ 11,391 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $ 12,944 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $ 11,218 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $ 6,386 DANVERS MANAGEMENT SYSTEMS, INC. $ 6,040 PEABODY MANAGEMENT SYSTEMS, INC. $ 10,873 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $ 6,903 BERKSHIRE PENNSYLVANIA, INC. $ 1,553 XENIA EAST MANAGEMENT SYSTEMS, INC. $ 1,553 WILLOWOOD OF GREAT BARRINGTON, INC. $ 9,492 WILLOWOOD OF NORTH ADAMS, INC. $ 10,873 WILLOWOOD OF WILLIAMSTOWN, INC. $ 13,634 HILLCREST EXTENDED CARE SERVICES, INC. $ 25,197 BERKSHIRE RETIREMENT COMMUNITY, INC. $ 5,350 BERKSHIRE EXTENDED CARE SERVICES, INC. $ 690 INTEGRINURSE, INC. $ 2,071 INTEGRISCRIPT, INC. $ 5,005 HOSPICECARE IN THE BERKSHIRES, INC. $ 11,908 PITTSFIELD MANAGEMENT SYSTEMS, INC. $ 7,249 DARLENE RODOWICZ: BERKSHIRE MEDICAL CENTER, INC. 37 HOURS/50 TOTAL HOURS $379,294 BERKSHIRE FACULTY SERVICES, INC. 7/50 HOURS $71,759 FAIRVIEW HOSPITAL 3/50 HOURS $30,754 BERKSHIRE INDEMNITY COMPANY, SPC, LTD. 2.5/50 HOURS $25,628 BHS MANAGEMENT SERVICES, INC. 0.5/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $5,126 WILLIAM JONES: BHS MANAGEMENT SERVICES, INC. 50/50 HOURS FOR THE BENEFIT OF: BOURNE MANAGEMENT SYSTEMS, INC. $ 37,274 GREENFIELD MANAGEMENT SYSTEMS, INC. $ 34,199 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $ 39,098 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $ 33,526 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $ 19,405 DANVERS MANAGEMENT SYSTEMS, INC. $ 18,060 PEABODY MANAGEMENT SYSTEMS, INC. $ 32,662 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $ 20,846 BERKSHIRE PENNSYLVANIA, INC. $ 4,707 XENIA EAST MANAGEMENT SYSTEMS, INC. $ 4,707 WILLOWOOD OF GREAT BARRINGTON, INC. $ 28,339 WILLOWOOD OF NORTH ADAMS, INC. $ 32,470 WILLOWOOD OF WILLIAMSTOWN, INC. $ 41,115 HILLCREST EXTENDED CARE SERVICES, INC. $ 75,698 BERKSHIRE RETIREMENT COMMUNITY, INC. $ 16,139 BERKSHIRE EXTENDED CARE SERVICES, INC. $ 2,017 INTEGRINURSE, INC. $ 5,956 INTEGRISCRIPT, INC. $ 15,178 HOSPICECARE IN THE BERKSHIRES, INC. $ 36,024 PITTSFIELD MANAGEMENT SYSTEMS, INC. $ 21,518 ARTHUR D. MILANO: BERKSHIRE MEDICAL CENTER, INC. 37.26 HOURS/50 TOTAL HOURS $217,605 BERKSHIRE FACULTY SERVICES, INC. 8.51/50 HOURS $49,768 FAIRVIEW HOSPITAL 2.13/50 HOURS $12,457 BHS MANAGEMENT SERVICES, INC. 2.1/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $599 BOURNE MANAGEMENT SYSTEMS, INC. $599 GREENFIELD MANAGEMENT SYSTEMS, INC. $599 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $599 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $599 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $599 DANVERS MANAGEMENT SYSTEMS, INC. $599 PEABODY MANAGEMENT SYSTEMS, INC. $599 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $599 BERKSHIRE PENNSYLVANIA, INC. $599 XENIA EAST MANAGEMENT SYSTEMS, INC. $599 WILLOWOOD OF GREAT BARRINGTON, INC. $599 WILLOWOOD OF NORTH ADAMS, INC. $599 WILLOWOOD OF WILLIAMSTOWN, INC. $599 HILLCREST EXTENDED CARE SERVICES, INC. $599 BERKSHIRE RETIREMENT COMMUNITY, INC. $599 BERKSHIRE EXTENDED CARE SERVICES, INC. $599 INTEGRINURSE, INC. $599 INTEGRISCRIPT, INC. $599 HOSPICECARE IN THE BERKSHIRES, INC. $599 PITTSFIELD MANAGEMENT SYSTEMS, INC. $599 WILLIAM YOUNG: BERKSHIRE MEDICAL CENTER, INC. 36.5 HOURS/50 TOTAL HOURS $268,381 BERKSHIRE FACULTY SERVICES, INC. 9/50 HOURS $66,176 FAIRVIEW HOSPITAL 4/50 HOURS $29,412 BHS MANAGEMENT SERVICES, INC. .5/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $3,676</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BERKSHIRE HEALTH SYSTEMS, INC. IS THE SOLE CORPORATE MEMBER OF BHS MANAGEMENT SERVICES, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES IS COMPOSED OF THE INCUMBENT MEMBERS OF THE BOARD OF TRUSTEES OF BERKSHIRE HEALTH SYSTEMS, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11</FormAndLineReferenceDesc>
        <ExplanationTxt>BERKSHIRE HEALTH SYSTEMS ("BHS") WILL MAKE THE FORMS 990 FOR BHS AND AFFILIATES AVAILABLE TO THE MEMBERS OF THE RESPECTIVE GOVERNING BODIES FOR THEIR REVIEW BY (A) SENDING COPIES TO THEM PHYSICALLY OR ELECTRONICALLY, OR (B)NOTIFYING THE MEMBERS THAT THE FORMS 990 CAN BE ACCESSED BY A SECURE WEB-BASED FOLDER BEFORE THEY ARE FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ENFORCES AND MONITORS ITS CONFLICT OF INTEREST POLICY BY REQUIRING ALL MEMBERS OF THE GOVERNING BODY AND SENIOR MANAGEMENT TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST (A) ANNUALLY AND (B) AS POTENTIAL CONFLICTS ARISE. SENIOR EMPLOYEES ARE NOT PERMITTED TO HAVE MATERIAL CONFLICTS OF INTEREST. MEMBERS OF THE GOVERNING BODY ARE TO ABSTAIN FROM ACTION THAT MAY BE INFLUENCED BY THEIR CONFLICT OR POTENTIAL CONFLICT BY (A) NOT VOTING OR (B) NOT VOTING AND LEAVING THE ROOM OR (C) LEAVING THE GOVERNING BODY, AS DETERMINED BY THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION OF THE CHIEF EXECUTIVE OFFICER IS REVIEWED AND ESTABLISHED AT LEAST BIANNUALLY BY THE INDEPENDENT, VOLUNTEER, BHS GOVERNING BODY, 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 OTHER OFFICERS AND KEY EMPLOYEES IS SET IN ACCORDANCE WITH GOVERNING BODY-ESTABLISHED PRINCIPLES BASED ON COMPARABLE BENCHMARK IDENTIFIED BY SUCH INDEPENDENT CONSULTANTS. IN THE REPORTING YEAR, THE GOVERNING BODY TARGETED TOTAL COMPENSATION FOR MANAGEMENT EMPLOYEES AT THE 60TH PERCENTILE OF APPROPRIATE BENCHMARKS. THE ORGANIZATION FOLLOWED THIS PROCESS FOR YEAR ENDED 9/30/15.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNANCE DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE OFFICES OF (A) THE CHIEF FINANCIAL OFFICER AND (B) THE VICE PRESIDENT AND GENERAL COUNSEL AT 725 NORTH STREET, PITTSFIELD, MA 01201</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, SCHEDULE J</FormAndLineReferenceDesc>
        <ExplanationTxt>AVERAGE HOURS DEVOTED TO RELATED ORGANIZATIONS: JOHN ROGERS BERKSHIRE MEDICAL CENTER INC. - 25 HOURS/WEEK FAIRVIEW HOSPITAL - 3.5 HOURS/WEEK BERKSHIRE FACULTY SERVICES, INC. - 11.5 HOURS/WEEK BERKSHIRE HEALTHCARE SYSTEMS, INC. - 10 HOURS/WEEK SANDRA RAVELLI BERKSHIRE HEALTHCARE SYSTEMS, INC. - 50 HOURS/WEEK DAVID ALBERT, MD BERKSHIRE MEDICAL CENTER, INC. 37 HOURS/WEEK BERKSHIRE FACULTY SERVICES, INC. 9 HOURS/WEEK FAIRVIEW HOSPITAL 4 HOURS/WEEK THOMAS ROMEO BERKSHIRE FACULTY SERVICES, INC. - 50 HOURS/WEEK JILL ZUCCO BERKSHIRE HEALTHCARE SYSTEMS, INC. - 50 HOURS/WEEK BRIAN T BURKE, MD FAIRVIEW HOSPITAL - 50 HOURS/WEEK EDMUND H HORNSTEIN, DO BERKSHIRE MEDICAL CENTER, INC. - CONTRACTED AS NEEDED JOHN KEARNS, MD BERKSHIRE MEDICAL CENTER, INC. - 50 HOURS/WEEK</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BERKSHIRE HEALTH SYSTEMS INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>725 NORTH STREET</AddressLine1Txt>
          <CityNm>PITTSFIELD</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01201</ZIPCd>
        </USAddress>
        <EIN>042442944</EIN>
        <PrimaryActivitiesTxt>PARENT CORP</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>11B - II</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FAIRVIEW HOSPITAL</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>725 NORTH STREET</AddressLine1Txt>
          <CityNm>PITTSFIELD</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01201</ZIPCd>
        </USAddress>
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        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BERKSHIRE MEDICAL CENTER INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>725 NORTH STREET</AddressLine1Txt>
          <CityNm>PITTSFIELD</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01201</ZIPCd>
        </USAddress>
        <EIN>042791396</EIN>
        <PrimaryActivitiesTxt>ACUTE CARE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BERKSHIRE FACULTY SERVICES INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>725 NORTH STREET</AddressLine1Txt>
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          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01201</ZIPCd>
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        <PrimaryActivitiesTxt>PHYSICIAN SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501 (C) (3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>11B - II</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>TRI-STATE MEDICAL MANAGEMENT CORP</BusinessNameLine1Txt>
        </RelatedOrganizationName>
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          <AddressLine1Txt>725 NORTH STREET</AddressLine1Txt>
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          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01201</ZIPCd>
        </USAddress>
        <EIN>042913352</EIN>
        <PrimaryActivitiesTxt>REAL ESTATE MANAGEMENT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FAIRVIEW HOSPITAL</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WILLIAMSTOWN MEDICAL ASSOCIATES PC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>197 ADAMS ROAD</AddressLine1Txt>
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          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01267</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>HEALTH SERVICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>1</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>1</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>1</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>WILLIAMSTOWN MEDICAL ASSOCIATES PC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>J</TransactionTypeTxt>
        <InvolvedAmt>221496</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL DOLLAR AMOUNT</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>