BERKSHIRE EXTENDED CARE SERVICES INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization
BERKSHIRE EXTENDED CARE SERVICES INC (EIN 04-3020520)
Tax period
2013-01-01 to 2013-12-31
Filed
2014-11-13
IRS object ID
201413179349300411
Schema version
2013v3.1
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)
Return2014-11-13T04:40:56-08:00ReturnTs
Tax Period End2013-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2013-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN043020520EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Berkshire Extended Care ServicesBusinessNameLine1
FieldValueIRS element (for citing)
Business Name ControlBERKBusinessNameControlTxt
Phone4134472996PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 North Street Suite 210AddressLine1
CityPittsfieldCity
StateMAState
ZIP Code01201ZIPCode

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWilliam C Jones JrPersonNm
Person TitlePresident/TreasurerPersonTitleTxt
Signature2014-11-13SignatureDt
FieldValueIRS element (for citing)
Tax2013TaxYr
Build TS2015-11-30 17:44:51ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWilliam C Jones JrPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 North Street Suite 210AddressLine1
CityPittsfieldCity
StateMAState
ZIP Code01201ZIPCode
FieldValueIRS element (for citing)
Gross Receipts$7,443,974GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
All Affiliates IncludedfalseAllAffiliatesIncludedInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresswww.berkshirehealthcare.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1990FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionSkilled nursing facilityActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee143TotalEmployeeCnt
Total Volunteers66TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$7,343,507PYProgramServiceRevenueAmt
CY Program Service Revenue$7,298,355CYProgramServiceRevenueAmt
PY Investment Income$823PYInvestmentIncomeAmt
CY Investment Income$675CYInvestmentIncomeAmt
PY Other Revenue$134,945PYOtherRevenueAmt
CY Other Revenue$144,944CYOtherRevenueAmt
PY Total Revenue$7,479,275PYTotalRevenueAmt
CY Total Revenue$7,443,974CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,987,241PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,170,232CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,761,840PYOtherExpensesAmt
CY Other Expenses$2,700,264CYOtherExpensesAmt
PY Total Expenses$6,749,081PYTotalExpensesAmt
CY Total Expenses$6,870,496CYTotalExpensesAmt
PY Revenues Less Expenses$730,194PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$573,478CYRevenuesLessExpensesAmt
Total Assets BOY$10,132,678TotalAssetsBOYAmt
Total Assets EOY$10,403,283TotalAssetsEOYAmt
Total Liabilities BOY$7,262,267TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,959,394TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,870,411NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,443,889NetAssetsOrFundBalancesEOYAmt
MissionBerkshire Extended Care Services 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$6,466,648ExpenseAmt
Revenue$7,443,974RevenueAmt
DescThis organization is formed exclusively for charitable purposes to operate skilled nursing facilities and render quality related services in a compassionate manner ensuring all residents have access to requisite services.Desc
Total Program Service Expenses$6,466,648TotalProgramServiceExpensesAmt
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 Document38IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee143EmployeeCnt
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
Excess Business HoldingsfalseExcessBusinessHoldingsInd
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 OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
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 210AddressLine1
CityPittsfieldCity
StateMAState
ZIP Code01201ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
David E Phelps
CEO0.0450.00Yes (X)$0$679,177$33,164
D Phelps Life Insurance
* one time0.000.00Yes (X)$0$107,692$0
William C Jones Jr
President/Treas0.2154.00Yes (X)$0$490,926$33,899
Lynn Murphy
Clerk0.0040.00Yes (X)$0$0$0
Sandra Shepard
Administrator40.000.00$108,949$0$14,474Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$108,949TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$1,277,795TotReportableCompRltdOrgAmt
Total Other Compensation$81,537TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1CityContractorAddress/USAddress/CityStateContractorAddress/USAddress/StateZIP CodeContractorAddress/USAddress/ZIPCodeServicesServicesDescCompensationCompensationAmt
Genesis Rehabilitation Services
PO Box 7777PhiladelphiaPA19175Rehab Services$530,776
IntegriNurse Inc
75 North Street Suite 210PittsfieldMA01201Nursing Registry$212,028
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
Patient room & board and623000$7,298,355$7,298,355
services (medical)
FieldValueIRS element (for citing)
Total Program Service Revenue$7,298,355TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$675TotalRevenueColumnAmt
Exclusion$675ExclusionAmt

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$144,944TotalRevenueColumnAmt
Exclusion$144,944ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$144,944OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,443,974TotalRevenueColumnAmt
Exclusion$7,443,974ExclusionAmt

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$3,332,618TotalAmt
Program Services$3,089,337ProgramServicesAmt
Management And General$243,281ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$588,617TotalAmt
Program Services$545,648ProgramServicesAmt
Management And General$42,969ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$248,997TotalAmt
Program Services$230,820ProgramServicesAmt
Management And General$18,177ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$69,652TotalAmt
Management And General$69,652ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

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$5,961TotalAmt
Program Services$5,961ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$2,951TotalAmt
Program Services$2,951ProgramServicesAmt

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$399,748TotalAmt
Program Services$370,566ProgramServicesAmt
Management And General$29,182ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,044TotalAmt
Program Services$7,457ProgramServicesAmt
Management And General$587ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
Supplies$1,819,945$1,819,945
Lease$366,881$366,881
Equipment Rental$35,604$35,604
Telephone$7,496$7,496

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$16,018TotalAmt
Program Services-$16,018ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,870,496TotalAmt
Program Services$6,466,648ProgramServicesAmt
Management And General$403,848ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,674,477BOYAmt
EOY$1,745,630EOYAmt

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$464,011BOYAmt
EOY$411,753EOYAmt

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$13,703BOYAmt
EOY$13,703EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$28,789BOYAmt
EOY$23,839EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$9,169,304LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,495,016LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,838,294BOYAmt
EOY$5,674,288EOYAmt

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$2,113,404BOYAmt
EOY$2,534,070EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,132,678BOYAmt
EOY$10,403,283EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$944,548BOYAmt
EOY$765,631EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,317,719BOYAmt
EOY$6,193,763EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,262,267BOYAmt
EOY$6,959,394EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$2,870,411BOYAmt
EOY$3,443,889EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,870,411BOYAmt
EOY$3,443,889EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,132,678BOYAmt
EOY$10,403,283EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$573,478ReconcilationRevenueExpnssAmt
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$1,179OtherActivitiesAmt
Total Lobbying Expenditures$1,179TotalLobbyingExpendituresAmt
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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$651,802OtherCostOrOtherBasisAmt
Depreciation$211,381DepreciationAmt
Book Value$440,421BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$500,675OtherCostOrOtherBasisAmt
Depreciation$241,600DepreciationAmt
Book Value$259,075BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,016,827OtherCostOrOtherBasisAmt
Depreciation$3,042,035DepreciationAmt
Book Value$4,974,792BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,674,288TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
Due from affiliated entities$2,388,986
Due from Third Party Payers$141,228
Patient Personal Funds$3,856
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,534,070TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
Current portion of lt obligations$170,000
Due to 501 (c) (3) Affiliates$9,212
Long term obligations$5,910,000
Other Current Liabilities$104,551
FieldValueIRS element (for citing)
Total Liability$6,193,763TotalLiabilityAmt

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 (2 entries)

TitleTitleTxtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmt
David E Phelps
CEO$679,177$33,164$712,341
William C Jones Jr
President/Treas$490,926$33,899$524,825

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. 0.66 $ 8,971 3.57 $32,422Greenfield Management Systems, Inc. 0.61 $ 8,252 3.28 $29,823New Bedford Management Systems, Inc. 0.70 $ 9,458 3.76 $34,182Northampton Management Systems, Inc. 0.59 $ 8,077 3.21 $29,193East Longmeadow Management Systems, Inc. 0.34 $ 4,668 1.86 $16,872Danvers Management Systems, Inc. 0.32 $ 4,344 1.73 $15,699Peabody Management Systems, Inc. 0.58 $ 7,870 3.13 $28,442In reference to Schedule J Part 2, cont.South Yarmouth Management Systems, Inc. 0.37 $ 5,018 1.99 $18,137Berkshire Pennsylvania, Inc. 0.55 $ 7,492 2.98 $27,076Xenia East Management Systems, Inc. 0.15 $ 2,103 0.84 $ 7,600Willowood of Great Barrington, Inc. 0.50 $ 6,839 2.72 $24,715Willowood of North Adams, Inc. 0.58 $ 7,832 3.11 $28,306Willowood of Williamstown, Inc. 0.73 $ 9,900 3.94 $35,779Hillcrest Extended Care Services, Inc. 1.34 $18,195 7.23 $65,757Berkshire Retirement Community, Inc. 0.45 $ 6,180 2.46 $22,337Berkshire Extended Care Services, Inc. 0.04 $ 526 0.21 $ 1,900IntegriNurse, Inc. 0.12 $ 1,684 0.67 $ 6,087IntegriScript, Inc. 0.31 $ 4,267 1.70 $15,421Pittsfield Management Systems, Inc. 0.63 $ 8,625 3.43 $31,174HospiceCare in the Berkshires, Inc. 0.41 $ 5,535 2.20 $20,005Non Affiliated Entities 40.00 $543,324 0.00 $ 0Non Affiliated Life Insurance (one time) 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 Berkshire Retirement Community, Inc. Berkshire Extended Care is a subsidiary of Berkshire Retirement Community, Inc. Governance duties conducted on behalf of Berkshire Extended Care Services, 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/AddressLine1CityUSAddress/CityStateUSAddress/StateZIP CodeUSAddress/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Controlled OrganizationControlledOrganizationInd
Berkshire Retirement Community Inc
75 North St Suite 210PittsfieldMA01201222579838Skilled nursing facilityMA501(c)(3)9Berkshire Healthcare Systems Incfalse
Fairview Extended Care Services Inc
75 North St Suite 210PittsfieldMA01201042979430Maintain skilled nursing facilitiesMA501(c)(3)3Berkshire Healthcare Systems Incfalse
East Longmeadow Management Systems Inc
75 North St Suite 210PittsfieldMA01201043080762Skilled nursing facilityMA501(c)(3)3Fairview Extended Care Services Incfalse
Danvers Management Systems Inc
75 North St Suite 210PittsfieldMA01201043080765Skilled nursing facilityMA501(c)(3)3Fairview Extended Care Services Incfalse
Peabody Management Systems Inc
75 North St Suite 210PittsfieldMA01201043080764Skilled nursing facilityMA501(c)(3)3Fairview Extended Care Services Incfalse
South Yarmouth Management Systems Inc
75 North St Suite 210PittsfieldMA01201043080763Skilled nursing facilityMA501(c)(3)3Fairview Extended Care Services Incfalse
Berkshire Pennsylvania Inc
75 North St Suite 210PittsfieldMA01201251627992Skilled nursing facilityPA501(c)(3)3Fairview Extended Care Services Incfalse
Xenia East Management Systems Inc
75 North St Suite 210PittsfieldMA01201311295974Skilled nursing facilityOH501(c)(3)3Fairview Extended Care Services Incfalse
Xenia West Management Systems Inc
75 North St Suite 210PittsfieldMA01201311295975Skilled nursing facilityOH501(c)(3)3Fairview Extended Care Services Incfalse
CEC Management Systems Inc
75 North St Suite 210PittsfieldMA01201043337130Maintain skilled nursing facilitiesMA501(c)(3)11aBerkshire Healthcare Systems Incfalse
Bourne Management Systems Inc
75 North St Suite 210PittsfieldMA01201043337127Skilled nursing facilityMA501(c)(3)9CEC Management Systems Incfalse
Greenfield Management Systems Inc
75 North St Suite 210PittsfieldMA01201043337128Skilled nursing facilityMA501(c)(3)9CEC Management Systems Incfalse
New Bedford Management Systems Inc
75 North St Suite 210PittsfieldMA01201043337124Skilled nursing facilityMA501(c)(3)9CEC Management Services Incfalse
Northampton Management Systems Inc
75 North St Suite 210PittsfieldMA01201043337116Skilled nursing facilityMA501(c)(3)9CEC Management Services Incfalse
Willowood Extended Care Services Inc
75 North St Suite 210PittsfieldMA01201043480600Maintain skilled nursing facilitiesMA501(c)(3)11aBerkshire Healthcare Systems Incfalse
Willowood of Great Barrington Inc
75 North St Suite 210PittsfieldMA01201042854118Skilled nursing facilityMA501(c)(3)9Willowood Extended Care Services Incfalse
Willowood of North Adams Inc
75 North St Suite 210PittsfieldMA01201042893906Skilled nursing facilityMA501(c)(3)9Willowood Extended Care Services Incfalse
Willowood of Williamstown Inc
75 North St Suite 210PittsfieldMA01201042893911Skilled nursing facilityMA501(c)(3)9Willowood Extended Care Services Incfalse
Hillcrest Extended Care Services Inc
75 North St Suite 210PittsfieldMA01201363700875Skilled nursing facilityMO501(c)(3)3Willowood Extended Care Services Incfalse
IntegriNurse Inc
75 North St Suite 210PittsfieldMA01201261446630Nursing staffingMA501(c)(3)BHCS Management Services Incfalse
BHCS Management Services Inc
75 North St Suite 210PittsfieldMA01201043031987ManagementMA501(c)(3)11aBerkshire Healthcare Systems Incfalse
Berkshire Healthcare Systems Inc
75 North Street Suite 210PittsfieldMA01201043030633Maintain skilled nursing facilitiesMA501(c)(3)11anafalse
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 palliaative 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 IncBusinessNameLine1

US Address USAddress

FieldValueIRS element (for citing)
Address Line175 North Street Suite 105AddressLine1
CityPittsfieldCity
StateMAState
ZIP Code01201ZIPCode
FieldValueIRS element (for citing)
EIN043472881EIN
Primary ActivitiesManagementPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Berkshire Healthcare Systems IncBusinessNameLine1
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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