HILLCREST EXTENTED CARE SERVICES INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
HILLCREST EXTENTED CARE SERVICES INC (EIN 36-3700875)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-13
IRS object ID
201513179349301911
Schema version
2014v5.0
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)
Return2015-11-13T07:45:11-08:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363700875EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Hillcrest Extended Care Services IncBusinessNameLine1Txt
Business Name Line2Formerly Berkshire Missouri IncBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlHILLBusinessNameControlTxt
Phone4134472996PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 North Street Suite 210AddressLine1Txt
CityPittsfieldCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWilliam C Jones JrPersonNm
Person TitlePresident/TreasurerPersonTitleTxt
Signature2015-11-13SignatureDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-02-25 16:41:14ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWilliam C Jones JrPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 North Street Suite 210AddressLine1Txt
CityPittsfieldCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$23,570,003GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.berkshirehealthcare.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1990FormationYr
Legal Domicile StateMOLegalDomicileStateCd
Activity Or MissionSkilled nursing facilityActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee384TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$22,870,702PYProgramServiceRevenueAmt
CY Program Service Revenue$23,557,902CYProgramServiceRevenueAmt
PY Investment Income$5,498PYInvestmentIncomeAmt
CY Investment Income$5,515CYInvestmentIncomeAmt
PY Other Revenue$11,444PYOtherRevenueAmt
CY Other Revenue$6,586CYOtherRevenueAmt
PY Total Revenue$22,887,644PYTotalRevenueAmt
CY Total Revenue$23,570,003CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$11,632,893PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$11,538,662CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$9,799,728PYOtherExpensesAmt
CY Other Expenses$10,116,842CYOtherExpensesAmt
PY Total Expenses$21,432,621PYTotalExpensesAmt
CY Total Expenses$21,655,504CYTotalExpensesAmt
PY Revenues Less Expenses$1,455,023PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,914,499CYRevenuesLessExpensesAmt
Total Assets BOY$35,887,956TotalAssetsBOYAmt
Total Assets EOY$36,501,236TotalAssetsEOYAmt
Total Liabilities BOY$20,262,777TotalLiabilitiesBOYAmt
Total Liabilities EOY$19,035,221TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$15,625,179NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$17,466,015NetAssetsOrFundBalancesEOYAmt
MissionHillcrest Extended Care Services, 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 SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$17,893,529ExpenseAmt
Revenue$23,570,003RevenueAmt
DescThis corporation is formed exclusively for charitable purposes 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$17,893,529TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficeYes (true)ForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document42IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee384EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Form8282 Filed0Form8282FiledCnt
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members2GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersYes (true)LocalChaptersInd
Policies Reference ChaptersYes (true)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWilliam C Jones Jr PresidentPersonNm
Phone4134472996PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 North St Suite 210AddressLine1Txt
CityPittsfieldCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
David E Phelps
CEO1.3450.00Yes (X)$0$712,285$35,883
D Phelps Life Insurance Cost
CEO0.000.00Yes (X)$0$107,692$0
William C Jones Jr
President/Treas7.2354.00Yes (X)$0$481,152$34,753
Lynn Murphy
Clerk0.0040.00Yes (X)$0$0$0
Delores Thimot
Administrator40.000.00$130,682$0$12,213Yes (X)
Michael Glasser
Dietician38.000.00$114,022$0$6,381Yes (X)
James Taylor
LPN66.000.00$105,601$0$14,434Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$350,305TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,301,129TotReportableCompRltdOrgAmt
Total Other Compensation$103,664TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (true)CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Genesis Eldercare Rehab Svcs
101 East State StreetKennett SquarePA19348Therapy CPS$1,859,295
BHS Management Services Inc
725 North StreetPittsfieldMA01201Management Fees$2,120,737
Integrinurse
75 North Street Suite 210PittsfieldMA01201Registry$953,625
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Ancillary services &623000$23,557,902$23,557,902
patient room & board
FieldValueIRS element (for citing)
Total Program Service Revenue$23,557,902TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,515TotalRevenueColumnAmt
Exclusion$5,515ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMiscellaneousDesc
Total Revenue Column$6,586TotalRevenueColumnAmt
Exclusion$6,586ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$6,586OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,570,003TotalRevenueColumnAmt
Related Or Exempt Func Income$23,557,902RelatedOrExemptFuncIncomeAmt
Exclusion$12,101ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$9,576,062TotalAmt
Program Services$8,379,054ProgramServicesAmt
Management And General$1,197,008ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,242,376TotalAmt
Program Services$1,087,079ProgramServicesAmt
Management And General$155,297ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$720,224TotalAmt
Program Services$630,196ProgramServicesAmt
Management And General$90,028ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$1,993,104TotalAmt
Management And General$1,993,104ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$59,202TotalAmt
Management And General$59,202ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$10,031TotalAmt
Program Services$10,031ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$16,040TotalAmt
Program Services$16,040ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$202,226TotalAmt
Program Services$176,948ProgramServicesAmt
Management And General$25,278ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$840,276TotalAmt
Program Services$735,241ProgramServicesAmt
Management And General$105,035ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total-$38,051TotalAmt
Program Services-$33,295ProgramServicesAmt
Management And General-$4,756ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Supplies$6,465,246$6,465,246
Equipment Rental$341,779$341,779
Bad Debts$140,600$140,600
Telephone$66,749$66,749

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$19,640TotalAmt
Program Services$18,461ProgramServicesAmt
Management And General$1,179ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$21,655,504TotalAmt
Program Services$17,893,529ProgramServicesAmt
Management And General$3,761,975ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$82,082BOYAmt
EOY$42,587EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,894,954BOYAmt
EOY$2,871,771EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$52,217BOYAmt
EOY$52,217EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$881,688BOYAmt
EOY$787,037EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$22,615,104LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$10,149,007LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$12,650,392BOYAmt
EOY$12,466,097EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,058,399BOYAmt
EOY$1,077,440EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$18,268,224BOYAmt
EOY$19,204,087EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$35,887,956BOYAmt
EOY$36,501,236EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,172,778BOYAmt
EOY$3,110,278EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$16,129,135BOYAmt
EOY$14,998,566EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$960,864BOYAmt
EOY$926,377EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$20,262,777BOYAmt
EOY$19,035,221EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$15,625,179BOYAmt
EOY$17,466,015EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,625,179BOYAmt
EOY$17,466,015EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,887,956BOYAmt
EOY$36,501,236EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,914,499ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$73,663OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
HospitalYes (X)HospitalInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Form4720 Filed Section4955 TaxfalseForm4720FiledSection4955TaxInd
Correction MadefalseCorrectionMadeInd
VolunteersfalseVolunteersInd
Paid Staff Or ManagementfalsePaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsfalseDirectContactLegislatorsInd
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesYes (true)OtherActivitiesInd
Other Activities$3,212OtherActivitiesAmt
Total Lobbying Expenditures$3,212TotalLobbyingExpendituresAmt
Not Described Section501c3falseNotDescribedSection501c3Ind
Form4720 Filed4912 TaxfalseForm4720Filed4912TaxInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart II-B, Line 1i - Other Activities DescriptionFormAndLineReferenceDesc
ExplanationPart 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.ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,242,534OtherCostOrOtherBasisAmt
Book Value$1,242,534BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$16,554,429OtherCostOrOtherBasisAmt
Depreciation$6,814,070DepreciationAmt
Book Value$9,740,359BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,172,259OtherCostOrOtherBasisAmt
Depreciation$568,260DepreciationAmt
Book Value$603,999BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,764,649OtherCostOrOtherBasisAmt
Depreciation$1,329,695DepreciationAmt
Book Value$434,954BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,881,233OtherCostOrOtherBasisAmt
Depreciation$1,436,982DepreciationAmt
Book Value$444,251BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$12,466,097TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescLease ReserveDesc
Book Value$877,734BookValueAmt
Method ValuationCMethodValuationCd

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
Due from 501 (c) (3) Affiliates$19,034,465
Patient Personal Needs Accounts$91,408
Renewal and Replacement Fund$78,214
FieldValueIRS element (for citing)
Total Book Value Other Assets$19,204,087TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDue to Third PartiesDesc
Amt$926,377Amt
FieldValueIRS element (for citing)
Total Liability$926,377TotalLiabilityAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd
Rebuttable Presumption ProcfalseRebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt
D Phelps Life Insurance Cost
CEO$107,692$107,692
David E Phelps
CEO$712,285$748,168$35,883
William C Jones Jr
President/Treas$481,152$515,905$34,753

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart III, Additional InformationFormAndLineReferenceDesc
ExplanationIn 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 $10,180 3.86 $34,384Greenfield Management Systems, Inc. 0.66 $ 9,395 3.56 $31,733New Bedford Management Systems, Inc. 0.75 $10,735 4.07 $36,259Northampton Management Systems, Inc. 0.65 $ 9,197 3.49 $31,062East Longmeadow Management Systems, Inc. 0.37 $ 5,337 2.02 $18,027Danvers Management Systems, Inc. 0.35 $ 4,950 1.88 $16,719Peabody Management Systems, Inc. 0.63 $ 8,968 3.40 $30,291In reference to Schedule J Part 2, cont.South Yarmouth Management Systems, Inc. 0.40 $ 5,719 2.17 $19,316Berkshire Pennsylvania, Inc. 0.09 $ 1,285 0.49 $ 4,340Xenia East Management Systems, Inc. 0.09 $ 1,285 0.49 $ 4,340Willowood of Great Barrington, Inc. 0.55 $ 7,793 2.95 $26,322Willowood of North Adams, Inc. 0.63 $ 8,926 3.38 $30,146Willowood of Williamstown, Inc. 0.79 $11,299 4.28 $38,163Hillcrest Extended Care Services, Inc. 1.46 $20,787 7.88 $70,208Berkshire Retirement Community, Inc. 0.31 $ 4,459 1.68 $14,938Berkshire Extended Care Services, Inc. 0.04 $ 526 0.21 $ 1,900IntegriNurse, Inc. 0.12 $ 1,641 0.62 $ 5,542IntegriScript, Inc. 0.29 $ 4,157 1.58 $14,040Pittsfield Management Systems, Inc. 0.69 $ 9,882 3.75 $33,376HospiceCare in the Berkshires, Inc. 0.42 $ 5,935 2.25 $20,047Non Affiliated Entities 40.00 $569,828 0.00 $ 0Non Affiliated Life Insurance Cost n/a $107,692ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of MeetingsBerkshire Healthcare Systems, Inc. (BHCS) is the parent corporation of Willowood Extended Care Services, Inc. Hillcrest Extended Care Services, Inc. is a subsidiary of Willowood Extended Care Services, Inc. Governance duties conducted on behalf of Hillcrest Extended Care Services, Inc., take place at the BHCS level. Meeting 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 ProcessForm 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 ConflictsThe 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 ManagementThe full relevant governing body 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 AvailableGovernance 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 DecreasesEffect of interest rate swap = -$73663

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (25 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
Berkshire Extended Care Services Inc
75 North Street Suite 210PittsfieldMA01201042979430Skilled nursing facilityMA501(c)(3)3Berkshire Retirement Community Incfalse
Berkshire Retirement Community Inc
75 North Street Suite 210PittsfieldMA01201222579838Skilled nursing facility and residential unitsMA501(c)(3)9Berkshire Healthcare Systems Incfalse
Berkshire Pennsylvania Inc
75 North Street Suite 210PittsfieldMA01201251627992Skilled nursing facilityPA501(c)(3)3Fairview Extended Care Services Incfalse
Berkshire Healthcare Systems Inc
75 North Street Suite 210PittsfieldMA01201043030633Maintain skilled nursing facilitiesMA501(c)(3)11anafalse
Bourne Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043337127Skilled nursing facilityMA501(c)(3)9CEC Management Systems Incfalse
CEC Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043337130Maintain skilled nursing facilitiesMA501(c)(3)11aBerkshire Healthcare Systems Incfalse
Fairview Extended Care Services Inc
75 North Street Suite 210PittsfieldMA01201042979430Maintain skilled nursing facilitiesMA501(c)(3)3Berkshire Healthcare Systems Incfalse
East Longmeadow Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043080762Skilled nursing facilityMA501(c)(3)3Fairview Extended Care Services Incfalse
Greenfield Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043337128Skilled nursing facilityMA501(c)(3)9CEC Management Systems Incfalse
South Yarmouth Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043080763Skilled nursing facilityMA501(c)(3)3Fairview Extended Care Services Incfalse
Northampton Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043337116Skilled nursing facilityMA501(c)(3)9CEC Management Systems Incfalse
Peabody Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043080764Skilled nursing facilityMA501(c)(3)3Fairview Extended Care Services Incfalse
New Bedford Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043337124Skilled nursing facilityMA501(c)(3)9CEC Management Systems Incfalse
Danvers Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043080765Skilled nursing facilityMA501(c)(3)3Fairview Extended Care Services Incfalse
Willowood Extended Care Services Inc
75 North Street Suite 210PittsfieldMA01201043480600Maintain skilled nursing facilitiesMA501(c)(3)11aBerkshire Healthcare Systems Incfalse
Willowood of Great Barrington Inc
75 North Street Suite 210PittsfieldMA01201042854118Skilled nursing facilityMA501(c)(3)9Willowood Extended Care Services Incfalse
Willowood of North Adams Inc
75 North Street Suite 210PittsfieldMA01201042893906Skilled nursing facilityMA501(c)(3)9Willowood Extended Care Services Incfalse
Willowood of Williamstown Inc
75 North Street Suite 210Pittsfield MAMA01201042893911Skilled nursing facilityMA501(c)(3)9Willowood Extended Care Services Incfalse
Xenia East Management Systems Inc
75 North Street Suite 210PittsfieldMA01201311295974Skilled nursing facilityOH501(c)(3)3Fairview Extended Care Services Incfalse
Xenia West Management Systems Inc
75 North Street Suite 210PittsfieldMA01201311295975Skilled nursing facilityOH501(c)(3)3Fairview Extended Care Services Incfalse
IntegriNurse Inc
75 North Street Suite 210PittsfieldMA01201261446630Nursing staffingMA501(c)(3)11bBHCS Management Services Incfalse
BHCS Management Services Inc
75 North Street Suite 210PittsfieldMA01201043031987Management companyMA501(c)(3)3Berkshire Healthcare Systems Incfalse
Pittsfield Management Systems Inc
75 North Street Suite 210PittsfieldMA01201042982134Skilled nursing facilityMA501(c)(3)9Berkshire Healthcare Systems Incfalse
Hospicecare in the Berkshires Inc
75 North Street Suite 210PittsfieldMA01201043084466Provide hospice and palliative careMA501(c)(3)7Berkshire Healthcare Systems Incfalse
IntegriScript Inc
75 North StreetPittsfieldMA01201271465523Closed door pharmacyMA501(c)(3)11bBHCS Management Services Incfalse

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1BHCS Management Company IncBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 North Street Suite 105AddressLine1Txt
CityPittsfieldCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd
FieldValueIRS element (for citing)
EIN043472881EIN
Primary ActivitiesManagement companyPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeC corpEntityTypeTxt
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

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