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      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>JOHN ROGERS</NamePerson>
        <BaseCompensationFilingOrg>290532</BaseCompensationFilingOrg>
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        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
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        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ANTHONY J RINALDI</NamePerson>
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        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
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      <Form990ScheduleJPartII>
        <NamePerson>JILL M ZUCCO</NamePerson>
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        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
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      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>EUGENE DELLEA</NamePerson>
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      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>THOMAS ROMEO</NamePerson>
        <BaseCompensationFilingOrg>150991</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
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        <DeferredCompFilingOrg>8458</DeferredCompFilingOrg>
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      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>SUPPLEMENTAL INFORMATION</Identifier>
        <ReturnReference>PART III</ReturnReference>
        <Explanation>IN REFERENCE TO SCHEDULE J PART II, NO COMPENSATION IS PAID BY THE FILING ENTITY TO ANY DIRECTOR (TRUSTEE) FOR HIS OR HER ROLE AS DIRECTOR (TRUSTEE). A PORTION OF THE COMPENSATION AMOUNT PAID TO OFFICERS OF THE FILING ENTITY IS ALLOCATED INTERNALLY AMONG THE FILING ENTITY AND ITS 26 ASSOCIATED NON-PROFIT, TAX-EXEMPT ENTITIES IN ORDER TO PROPERLY REFLECT THE DIVISION OF THE OFFICERS' TIME AND EFFORT AMONG THOSE VARIOUS ENTITIES AND EACH ENTITY'S RELATIVE CONTRIBUTION TO THE OFFICERS' TOTAL COMPENSATION. (SEE BELOW). COMPENSATION OF THE CHIEF EXECUTIVE OFFICER IS REVIEWED AND ESTABLISHED AT LEAST BIANNUALLY BY THE INDEPENDENT VOLUNTEER GOVERNING BODY, BASED ON PERFORMANCE REVIEWS AND COMPARISON TO INDEPENDENTLY ESTABLISHED, REGIONALLY APPROPRIATE BENCHMARKS FOR SIMILAR POSITIONS IN SIMILARLY SIZED HEALTHCARE ORGANIZATIONS, AS VERIFIED BY INDEPENDENT, NATIONALLY RECOGNIZED COMPENSATION CONSULTANTS. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS SET IN ACCORDANCE WITH GOVERNING BODY-ESTABLISHED PRINCIPLES BASED ON COMPARABLE BENCHMARK IDENTIFIED BY SUCH INDEPENDENT CONSULTANTS. IN THE REPORTING YEAR, THE GOVERNING BODY TARGETED TOTAL COMPENSATION FOR MANAGEMENT EMPLOYEES AT THE 50TH PERCENTILE OF APPROPRIATE BENCHMARKS. DAVID E. PHELPS: BERKSHIRE MEDICAL CENTER, INC. 30 HOURS/58 TOTAL HOURS $339,021 BERKSHIRE FACULTY SERVICES, INC. 10/58 HOURS $112,919 FAIRVIEW HOSPITAL 4/58 HOURS $45,194 BERKSHIRE INDEMNITY COMPANY, SPC, LTD. 2/58 HOURS $22,597 BHS MANAGEMENT SERVICES, INC. 12/58 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $33,863 BOURNE MANAGEMENT SYSTEMS, INC. $ 2,685 GREENFIELD MANAGEMENT SYSTEMS, INC. $ 2,685 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $ 2,685 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $ 2,685 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $ 2,685 DANVERS MANAGEMENT SYSTEMS, INC. $ 2,685 PEABODY MANAGEMENT SYSTEMS, INC. $ 2,685 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $ 2,685 BERKSHIRE PENNSYLVANIA, INC. $ 2,685 XENIA EAST MANAGEMENT SYSTEMS, INC. $ 2,685 WILLOWOOD OF GREAT BARRINGTON, INC. $ 5,436 WILLOWOOD OF NORTH ADAMS, INC. $ 4,061 WILLOWOOD OF WILLIAMSTOWN, INC. $ 4,061 HILLCREST EXTENDED CARE SERVICES, INC. $ 9,497 BERKSHIRE RETIREMENT COMMUNITY, INC. $ 13,558 BERKSHIRE EXTENDED CARE SERVICES, INC. $ 9,497 INTEGRINURSE, INC. $ 4,061 INTEGRISCRIPT, INC. $ 4,061 HOSPICECARE IN THE BERKSHIRES, INC. $ 13,558 PITTSFIELD MANAGEMENT SYSTEMS, INC. $ 6,746 DARLENE RODOWICZ: BERKSHIRE MEDICAL CENTER, INC. 38 HOURS/51 TOTAL HOURS $292,820 BERKSHIRE FACULTY SERVICES, INC. 7/51 HOURS $55,398 FAIRVIEW HOSPITAL 3/51 HOURS $23,742 BERKSHIRE INDEMNITY COMPANY, SPC, LTD. 2.5/51 HOURS $19,785 BHS MANAGEMENT SERVICES, INC. 0.5/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $3,957 CHERYL BOUDREAU: BERKSHIRE MEDICAL CENTER, INC. 20 HOURS/41 TOTAL HOURS $49,342 BERKSHIRE FACULTY SERVICES, INC. 8/41 HOURS $19,744 FAIRVIEW HOSPITAL 2/41 HOURS $4,939 BERKSHIRE INDEMNITY COMPANY, SPC, LTD. 1/41 HOURS $2,469 BHS MANAGEMENT SERVICES, INC. 10/41 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $6,163 BOURNE MANAGEMENT SYSTEMS, INC. $ 496 GREENFIELD MANAGEMENT SYSTEMS, INC. $ 496 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $ 496 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $ 496 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $ 496 DANVERS MANAGEMENT SYSTEMS, INC. $ 496 PEABODY MANAGEMENT SYSTEMS, INC. $ 496 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $ 496 BERKSHIRE PENNSYLVANIA, INC. $ 496 XENIA EAST MANAGEMENT SYSTEMS, INC. $ 496 WILLOWOOD OF GREAT BARRINGTON, INC. $ 992 WILLOWOOD OF NORTH ADAMS, INC. $ 739 WILLOWOOD OF WILLIAMSTOWN, INC. $ 739 HILLCREST EXTENDED CARE SERVICES, INC. $ 1,731 BERKSHIRE RETIREMENT COMMUNITY, INC. $ 2,469 BERKSHIRE EXTENDED CARE SERVICES, INC. $ 1,731 INTEGRINURSE, INC. $ 739 INTEGRISCRIPT, INC. $ 739 HOSPICECARE IN THE BERKSHIRES, INC. $ 2,469 PITTSFIELD MANAGEMENT SYSTEMS, INC. $ 1,235 WILLIAM JONES: BHS MANAGEMENT SERVICES, INC. 50/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $112,265 BOURNE MANAGEMENT SYSTEMS, INC. $ 8,902 GREENFIELD MANAGEMENT SYSTEMS, INC. $ 8,902 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $ 8,902 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $ 8,902 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $ 8,902 DANVERS MANAGEMENT SYSTEMS, INC. $ 8,902 PEABODY MANAGEMENT SYSTEMS, INC. $ 8,902 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $ 8,902 BERKSHIRE PENNSYLVANIA, INC. $ 8,902 XENIA EAST MANAGEMENT SYSTEMS, INC. $ 8,902 WILLOWOOD OF GREAT BARRINGTON, INC. $ 18,022 WILLOWOOD OF NORTH ADAMS, INC. $ 13,463 WILLOWOOD OF WILLIAMSTOWN, INC. $ 13,463 HILLCREST EXTENDED CARE SERVICES, INC. $ 31,485 BERKSHIRE RETIREMENT COMMUNITY, INC. $ 44,949 BERKSHIRE EXTENDED CARE SERVICES, INC. $ 31,485 INTEGRINURSE, INC. $ 13,463 INTEGRISCRIPT, INC. $ 13,463 HOSPICECARE IN THE BERKSHIRES, INC. $ 44,949 PITTSFIELD MANAGEMENT SYSTEMS, INC. $ 22,365 ARTHUR D. MILANO: BERKSHIRE MEDICAL CENTER, INC. 37.26 HOURS/50 TOTAL HOURS $180,413 BERKSHIRE FACULTY SERVICES, INC. 8.51/50 HOURS $41,205 FAIRVIEW HOSPITAL 2.13/50 HOURS $10,313 BHS MANAGEMENT SERVICES, INC. 2.1/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $484 BOURNE MANAGEMENT SYSTEMS, INC. $ 484 GREENFIELD MANAGEMENT SYSTEMS, INC. $ 484 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $ 484 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $ 484 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $ 484 DANVERS MANAGEMENT SYSTEMS, INC. $ 484 PEABODY MANAGEMENT SYSTEMS, INC. $ 484 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $ 484 BERKSHIRE PENNSYLVANIA, INC. $ 484 XENIA EAST MANAGEMENT SYSTEMS, INC. $ 484 WILLOWOOD OF GREAT BARRINGTON, INC. $ 484 WILLOWOOD OF NORTH ADAMS, INC. $ 484 WILLOWOOD OF WILLIAMSTOWN, INC. $ 484 HILLCREST EXTENDED CARE SERVICES, INC. $ 484 BERKSHIRE RETIREMENT COMMUNITY, INC. $ 484 BERKSHIRE EXTENDED CARE SERVICES, INC. $ 484 INTEGRINURSE, INC. $ 484 INTEGRISCRIPT, INC. $ 484 HOSPICECARE IN THE BERKSHIRES, INC. $ 484 PITTSFIELD MANAGEMENT SYSTEMS, INC. $ 484 WILLIAM YOUNG: BERKSHIRE MEDICAL CENTER, INC. 36.5 HOURS/50 TOTAL HOURS $211,174 BERKSHIRE FACULTY SERVICES, INC. 9/50 HOURS $52,070 FAIRVIEW HOSPITAL 4/50 HOURS $23,142 BHS MANAGEMENT SERVICES, INC. .5/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $2,893</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>BERKSHIRE HEALTH SYSTEMS, INC. IS THE SOLE CORPORATE MEMBER OF BHS MANAGEMENT SERVICES, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE BOARD OF TRUSTEES IS COMPOSED OF THE INCUMBENT MEMBERS OF THE BOARD OF TRUSTEES OF BERKSHIRE HEALTH SYSTEMS, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>BERKSHIRE HEATLH SYSTEMS ("BHS") WILL MAKE THE FORMS 990 FOR BHS AND AFFILIATES AVAILABLE TO THE MEMBERS OF THE RESPECTIVE GOVERNING BODIES FOR THEIR REVIEW BY (A) SENDING COPIES TO THEM PHYSICALLY OR ELECTRONICALLY, OR (B)NOTIFYING THE MEMBERS THAT THE FORMS 990 CAN BE ACCESSED BY A SECURE WEB-BASED FOLDER BEFORE THEY ARE FILED WITH THE IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION ENFORCES AND MONITORS ITS CONFLICT OF INTEREST POLICY BY REQUIRING ALL MEMBERS OF THE GOVERNING BODY AND SENIOR MANAGEMENT TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST (A) ANNUALLY AND (B) AS POTENTIAL CONFLICTS ARISE. SENIOR EMPLOYEES ARE NOT PERMITTED TO HAVE MATERIAL CONFLICTS OF INTEREST. MEMBERS OF THE GOVERNING BODY ARE TO ABSTAIN FROM ACTION THAT MAY BE INFLUENCED BY THEIR CONFLICT OR POTENTIAL CONFLICT BY (A) NOT VOTING OR (B) NOT VOTING AND LEAVING THE ROOM OR (C) LEAVING THE GOVERNING BODY, AS DETERMINED BY THE GOVERNING BODY</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>COMPENSATION OF THE CHIEF EXECUTIVE OFFICER IS REVIEWED AND ESTABLISHED AT LEAST BIANNUALLY BY THE INDEPENDENT, VOLUNTEER, BHS GOVERNING BODY, BASED ON PERFORMANCE REVIEWS AND COMPARISON TO INDEPENDENTLY ESTABLISHED, REGIONALLY APPROPRIATE BENCHMARKS FOR SIMILAR POSITIONS IN SIMILARLY SIZED HEALTHCARE ORGANIZATIONS, AS VERIFIED BY INDEPENDENT, NATIONALLY RECOGNIZED COMPENSATION CONSULTANTS. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS SET IN ACCORDANCE WITH GOVERNING BODY-ESTABLISHED PRINCIPLES BASED ON COMPARABLE BENCHMARK IDENTIFIED BY SUCH INDEPENDENT CONSULTANTS. IN THE REPORTING YEAR, THE GOVERNING BODY TARGETED TOTAL COMPENSATION FOR MANAGEMENT EMPLOYEES AT THE 50TH PERCENTILE OF APPROPRIATE BENCHMARKS. THE ORGANIZATION FOLLOWED THIS PROCESS FOR YEAR ENDED 9/30/12.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNANCE DOCUMENTS, THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AT THE OFFICES OF (A) THE CHIEF FINANCIAL OFFICER AND (B) THE VICE PRESIDENT AND GENERAL COUNSEL AT 725 NORTH STREET, PITTSFIELD, MA 01201</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AVERAGE HOURS DEVOTED TO RELATED ORGANIZATIONS</Identifier>
        <ReturnReference>FORM 990, SCHEDULE J</ReturnReference>
        <Explanation>JOHN ROGERS BERKSHIRE MEDICAL CENTER INC. - 25 HOURS/WEEK FAIRVIEW HOSPITAL - 3.5 HOURS/WEEK BERKSHIRE FACULTY SERVICES, INC. - 11.5 HOURS/WEEK BERKSHIRE HEALTHCARE SYSTEMS, INC. - 10 HOURS/WEEK ANTHONY J. RINALDI FAIRVIEW HOSPITAL - 50 HOURS/WEEK JILL M ZUCCO BERKSHIRE HEALTHCARE SYSTEMS, INC. - 50 HOURS/WEEK EUGENE A. DELLEA FAIRVIEW HOSPITAL - 50 HOURS/WEEK THOMAS ROMEO BERKSHIRE FACULTY SERVICES, INC. - 50 HOURS/WEEK BRIAN T BURKE, MD FAIRVIEW HOSPITAL - 48 HOURS/WEEK EDMUND H HORNSTEIN, DO BERKSHIRE MEDICAL CENTER, INC. - CONTRACTED AS NEEDED ROBERT P WESPISER, MD BERKSHIRE MEDICAL CENTER, INC. - CONTRACTED AS NEEDED</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BERKSHIRE HEALTH SYSTEMS INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>725 NORTH STREET</AddressLine1>
          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
        </AddressUS>
        <EIN>042442944</EIN>
        <PrimaryActivities>PARENT CORP</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>11B</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
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        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>725 NORTH STREET</AddressLine1>
          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
        </AddressUS>
        <EIN>042133860</EIN>
        <PrimaryActivities>ACUTE CARE</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
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          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
        </AddressUS>
        <EIN>042791396</EIN>
        <PrimaryActivities>ACUTE CARE</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
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        </NameOfDisregardedEntity>
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          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
        </AddressUS>
        <EIN>042995053</EIN>
        <PrimaryActivities>PHYSICIAN SERVICES</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>11B</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
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        <NameOfRelatedOrg>
          <BusinessNameLine1>TRI-STATE MEDICAL MANAGEMENT CORP</BusinessNameLine1>
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          <AddressLine1>725 NORTH STREET</AddressLine1>
          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
        </AddressUS>
        <EIN>042913352</EIN>
        <PrimaryActivity>REAL ESTATE MANAGEMENT</PrimaryActivity>
        <LegalDomicileState>MA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>FAIRVIEW HOSPITAL</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>1</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>