CEC MANAGEMENT SYSTEMS INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
CEC MANAGEMENT SYSTEMS INC (EIN 04-3337130)
Tax period
2014-01-01 to 2014-12-31
Filed
2015-11-13
IRS object ID
201523179349302337
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)
Return2015-11-13T07:42:57-08:00ReturnTs
Tax Period End2014-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2014-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043337130EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CEC Management Systems IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCECMBusinessNameControlTxt
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 TS2016-03-07 17:11:31ZBuildTS

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$3,085GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.berkshirehealthcare.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1989FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTo acquire, establish, maintain and operate skilled nursing and extended care facilities.ActivityOrMissionDesc
Voting Members Governing Body12VotingMembersGoverningBodyCnt
Voting Members Independent12VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$2,967PYInvestmentIncomeAmt
CY Investment Income$2,802CYInvestmentIncomeAmt
PY Other Revenue$129PYOtherRevenueAmt
CY Other Revenue$283CYOtherRevenueAmt
PY Total Revenue$3,096PYTotalRevenueAmt
CY Total Revenue$3,085CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$15,051PYOtherExpensesAmt
CY Other Expenses$22,923CYOtherExpensesAmt
PY Total Expenses$15,051PYTotalExpensesAmt
CY Total Expenses$22,923CYTotalExpensesAmt
PY Revenues Less Expenses-$11,955PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$19,838CYRevenuesLessExpensesAmt
Total Assets BOY$8,903,264TotalAssetsBOYAmt
Total Assets EOY$6,307,177TotalAssetsEOYAmt
Total Liabilities BOY$15,885,319TotalLiabilitiesBOYAmt
Total Liabilities EOY$13,309,070TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$6,982,055NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$7,001,893NetAssetsOrFundBalancesEOYAmt
MissionCEC Management Systems, 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$16,612ExpenseAmt
Revenue$3,085RevenueAmt
DescThis Corporation was 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$16,612TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
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 Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
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 Members12GoverningBodyVotingMembersCnt
Independent Voting Member12IndependentVotingMemberCnt
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 Ste 210AddressLine1Txt
CityPittsfieldCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Michael Christopher
Director0.000.00Yes (X)$0$0$0
Robert McGraw
Director0.000.00Yes (X)$0$0$0
Mary Garofano
Director0.000.00Yes (X)$0$0$0
Marilyn Haus
Director0.000.00Yes (X)$0$0$0
Richard Herrick
Director0.000.00Yes (X)$0$0$0
John Kittredge
Director0.000.00Yes (X)$0$0$0
Carmen Massimiano
Director0.000.00Yes (X)$0$0$0
Catherine May
Chairperson0.000.00Yes (X)$0$0$0
Clifford Nilan
Director0.000.00Yes (X)$0$0$0
Mario DeMartino
Director0.000.00Yes (X)$0$0$0
David E Phelps
CEO0.0050.00$0$712,285$35,883Yes (X)
D Phelps Life Insurance Cost
CEO0.000.00$0$107,692$0Yes (X)
William C Jones Jr
President/Treas0.0054.00$0$481,152$34,753Yes (X)
Lynn Murphy
Clerk0.0040.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Tot Reportable Comp Rltd Org$1,301,129TotReportableCompRltdOrgAmt
Total Other Compensation$70,636TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsYes (true)CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Colucci Colucci Marcus & FlavinBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1424 Adams StreetAddressLine1Txt
CityMiltonCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02186ZIPCd
FieldValueIRS element (for citing)
ServicesLegalServicesDesc
Compensation$225,000CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt
Total Program Service Revenue$0TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,802TotalRevenueColumnAmt
Exclusion$2,802ExclusionAmt

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$283TotalRevenueColumnAmt
Exclusion$283ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$283OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,085TotalRevenueColumnAmt
Exclusion$3,085ExclusionAmt

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$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$5,561TotalAmt
Management And General$5,561ManagementAndGeneralAmt

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$0TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$6,814TotalAmt
Program Services$6,064ProgramServicesAmt
Management And General$750ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Supplies$9,965$9,965
Telephone$339$339
Postage and Shipping$244$244

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$22,923TotalAmt
Program Services$16,612ProgramServicesAmt
Management And General$6,311ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$8,507,736BOYAmt
EOY$5,903,290EOYAmt

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)
EOY$0EOYAmt

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)
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$313,212LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$275,234LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$39,826BOYAmt
EOY$37,978EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

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$355,702BOYAmt
EOY$365,909EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,903,264BOYAmt
EOY$6,307,177EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$59,145BOYAmt
EOY$77,550EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,826,174BOYAmt
EOY$13,231,520EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,885,319BOYAmt
EOY$13,309,070EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$6,982,055BOYAmt
EOY-$7,001,893EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$6,982,055BOYAmt
EOY-$7,001,893EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,903,264BOYAmt
EOY$6,307,177EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$19,838ReconcilationRevenueExpnssAmt
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)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations5SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (5 entries)

EINEINOrganization TypeOrganizationTypeDescGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
Berkshire Healthcare Systems Inc
04303063311afalse$0$0
Bourne Management Systems Inc
0433371279false$0$0
Greenfield Management Systems Inc
0433371289false$0$0
New Bedford Management Systems Inc
0433371249false$0$0
Northampton Management Systems In
0433371169false$0$0
FieldValueIRS element (for citing)
Supported Organizations Total5SupportedOrganizationsTotalCnt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (true)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt OrgfalseOperateBenefitNonSuprtOrgInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$115,130OtherCostOrOtherBasisAmt
Depreciation$86,300DepreciationAmt
Book Value$28,830BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$198,082OtherCostOrOtherBasisAmt
Depreciation$188,934DepreciationAmt
Book Value$9,148BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$37,978TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
Due from Third Parties$300,062
Other Assets$55,250
Prepaid Expenses$10,597
FieldValueIRS element (for citing)
Total Book Value Other Assets$365,909TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDue to Affiliates 501(c)3Desc
Amt$13,231,520Amt
FieldValueIRS element (for citing)
Total Liability$13,231,520TotalLiabilityAmt

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 (5 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 CEC Management Systems, Inc. Governance duties conducted on behalf of CEC Management Systems, 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 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.

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 OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
Berkshire Extended Care Services Inc
75 North Street Suite 210PittsfieldMA01201043020520Skilled nursing facilityMA501(c)(3)3Berkshire Retirement Community Incfalse
Hillcrest Extended Care Services Inc
75 North Street Suite 210PittsfieldMA01201363700875Skilled nursing facilityMO501(c)(3)3Willowood Extended Care Services Incfalse
Berkshire Pennsylvania Inc
75 North Street Suite 210PittsfieldMA01201251627992Skilled nursing facilityPA501(c)(3)3Fairview Extended Care Services Incfalse
Berkshire Retirement Community Inc
75 North Street Suite 210PittsfieldMA01201222579838Skilled nursing facility and residential unitsMA501(c)(3)9Berkshire Healthcare Systems Incfalse
Bourne Management Systems Inc
75 North Street Suite 210PittsfieldMA01201043337127Skilled nursing facilityMA501(c)(3)9CEC Management Systems Incfalse
Berkshire Healthcare Systems Inc
75 North Street Suite 210PittsfieldMA01201043030633Maintain skilled nursing facilitiesMA501(c)(3)11anafalse
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
BHCS Management Services Inc
75 North Street Suite 210PittsfieldMA01201043031987ManagementMA501(c)(3)3falseN/A
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)9Berkshire 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 210PittsfieldMA01201042893911Skilled 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 RegistryMA501(c)(3)11bBHCS Management Services 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 Street Suite 210PittsfieldMA01201271465523Closed 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 210AddressLine1Txt
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 Line1Berkshire Healthcare Systems IncBusinessNameLine1Txt
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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