BERKSHIRE EXTENDED CARE SERVICES INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- BERKSHIRE EXTENDED CARE SERVICES INC (EIN 04-3020520)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-11-11
- IRS object ID
- 201123159349302317
- Schema version
- 2010v3.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-11-11T11:25:46-08:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043020520 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berkshire Extended Care Services | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BERK | NameControl |
| Phone | 4134472996 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 North Street Suite 210 | AddressLine1 |
| City | Pittsfield | City |
| State | MA | State |
| ZIP Code | 01201 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | William C Jones Jr | Name |
| Title | President/Treasurer | Title |
| Date Signed | 2011-11-11 | DateSigned |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 7042172 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c3 | X | Organization501c3 |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1990 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | Skilled nursing facility | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 2 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 2 | NbrIndependentVotingMembers |
| Total Nbr Employees | 141 | TotalNbrEmployees |
| Total Nbr Volunteers | 66 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6925564 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 6896757 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 264 | InvestmentIncomePriorYear |
| Investment Income Current Year | 259 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 133874 | OtherRevenuePriorYear |
| Other Revenue Current Year | 145156 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7059702 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7042172 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 3919081 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3933590 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2640037 | OtherExpensePriorYear |
| Other Expenses Current Year | 2617875 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6559118 | TotalExpensesPriorYear |
| Total Expenses Current Year | 6551465 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 500584 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 490707 | RevenuesLessExpensesCY |
| Total Assets BOY | 8207877 | TotalAssetsBOY |
| Total Assets EOY | 8557880 | TotalAssetsEOY |
| Total Liabilities BOY | 7402536 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7261832 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 805341 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1296048 | NetAssetsOrFundBalancesEOY |
| Mission Description | Berkshire 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 6169245 | Expense |
| Revenue | 7042172 | Revenue |
| Description | This 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. | Description |
| Total Program Service Expense | 6169245 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | true | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | false | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 25 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | false | ComplianceWithBackupWitholding |
| Number Of Employees | 141 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Form990-T Filed | false | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Non Deductible Disclosure | false | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Quid Pro Quo Disclosure | false | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Form720 Filed | false | Form720Filed |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 2 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 2 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | false | MinutesOfGoverningBody |
| Minutes Of Committees | false | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | true | LocalChapters |
| Policies Reference Chapters | true | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | William C Jones Jr Treasurer | NamePerson |
| Telephone Number | 4134472996 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 North St Ste 210 | AddressLine1 |
| City | Pittsfield | City |
| State | MA | State |
| ZIP Code | 01201 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (4 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|
| William Jones Jr | |||||
| President/Treas | 54.00 | X | 0 | 386911 | 31957 |
| Lynn Murphy | |||||
| Clerk | 40.00 | X | 0 | 0 | 0 |
| David E Phelps | |||||
| CEO | 58.00 | X | 0 | 522520 | 32074 |
| D Phelps life ins | |||||
| * one time | 0.00 | X | 0 | 1085553 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp Frm Rltd Orgs | 1994984 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 64031 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Genesis Rehabilitation Services | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 7777 | AddressLine1 |
| City | Philadelphia | City |
| State | PA | State |
| ZIP Code | 19175 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Rehab Services | DescriptionOfServices |
| Compensation | 489846 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| services (medical) | |||
| Patient room & board and | 623000 | 6896757 | 6896757 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 6896757 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 259 | TotalRevenueColumn |
| Exclusion | $259 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Miscellaneous | Description |
| Total Revenue Column | 145156 | TotalRevenueColumn |
| Exclusion | $145,156 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 145156 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7042172 | TotalRevenueColumn |
| Related Or Exempt Function Income | 6896757 | RelatedOrExemptFunctionIncome |
| Exclusion | $145,415 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3220918 | Total |
| Program Services | 2985791 | ProgramServices |
| Management And General | 235127 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 479958 | Total |
| Program Services | 444921 | ProgramServices |
| Management And General | 35037 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 232714 | Total |
| Program Services | 215726 | ProgramServices |
| Management And General | 16988 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 69277 | Total |
| Management And General | 69277 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 750 | Total |
| Management And General | 750 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5477 | Total |
| Program Services | 5477 | ProgramServices |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2602 | Total |
| Program Services | 2602 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 336615 | Total |
| Program Services | 312042 | ProgramServices |
| Management And General | 24573 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6406 | Total |
| Program Services | 5938 | ProgramServices |
| Management And General | 468 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| Telephone | 25779 | 25779 |
| Supplies | 1718116 | 1718116 |
| Provision for Bad Debts | 29580 | 29580 |
| Lease | 394203 | 394203 |
| Equipment Rental | 23828 | 23828 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5242 | Total |
| Program Services | 5242 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6551465 | Total |
| Program Services | 6169245 | ProgramServices |
| Management And General | 382220 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 710689 | BOY |
| EOY | 926694 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 346916 | BOY |
| EOY | 421398 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13703 | BOY |
| EOY | 13703 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 11703 | BOY |
| EOY | 21024 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 8133392 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2404694 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5996141 | BOY |
| EOY | 5728698 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1128725 | BOY |
| EOY | 1446363 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8207877 | BOY |
| EOY | 8557880 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 680030 | BOY |
| EOY | 643413 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6722506 | BOY |
| EOY | 6618419 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7402536 | BOY |
| EOY | 7261832 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 805341 | BOY |
| EOY | 1296048 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 805341 | BOY |
| EOY | 1296048 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8207877 | BOY |
| EOY | 8557880 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 490707 | ReconcilationRevenueExpenses |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital170b1 Aiii | X | Hospital170b1Aiii |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 253421 | OtherCostOrOtherBasis |
| Depreciation | 101938 | Depreciation |
| Book Value | 151483 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 244293 | OtherCostOrOtherBasis |
| Depreciation | 121159 | Depreciation |
| Book Value | 123134 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 7635678 | OtherCostOrOtherBasis |
| Depreciation | 2181597 | Depreciation |
| Book Value | 5454081 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5728698 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Patient Personal Funds | 5828 |
| Due from Third Party Payers | 153013 |
| Due from affiliated entities | 1287522 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 1446363 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| Other Current Liabilities | $89,435 |
| Long term obligations | $6,380,000 |
| Due to 501 (c) (3) Affiliates | $8,984 |
| Current portion of lt obligations | $140,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 6618419 | TotalOfAmounts |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
| Rebuttable Presumption Procedure | false | RebuttablePresumptionProcedure |
Form990 Schedule J Part II Form990ScheduleJPartII (3 entries)
| Comp Based On Related OrgsCompBasedOnRelatedOrgs | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs | Other Compensation Related OrgsOtherCompensationRelatedOrgs |
|---|---|---|---|---|
| William Jones Jr | ||||
| 386911 | 31957 | 418868 | 421573 | |
| David E Phelps | ||||
| 522520 | 32074 | 554594 | 563911 | |
| D Phelps life ins | ||||
| 1085553 | 1085553 | |||
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Sch J, Part III, Additional Information | Identifier |
| Return Reference | Part III, Additional Information | ReturnReference |
| Explanation | In reference to Schedule J Part 2, no compensation is paid by the filing entity to any officer or director, although a proportional share of the compensation amount is allocated internally to the filing entity for accounting and management purposes (see below). Compensation is paid to the officers of the filing entity by BHS Management Services, Inc., a supporting organization that provides management services to the filing entity and 30 other not-for-profit, tax-exempt healthcare service entities. Compensation for these two individuals is reviewed and established at least biannually by independent volunteer governing bodies, based on performance review and comparison to independent, regionally appropriate benchmarks for similar positions in similarly sized organizations, as verified by independent, nationally recognized compensation consultants. The governing bodies target total compensation for management employees at the 50th to 60th percentiles of appropriate benchmarks. In 2010, the governing body of BHS Management Services parent and Mr. Phelps agreed to reorganize his compensation and compromise many years of historical compensation adjustments that had not been made and had resulted in his historical compensation being substantially below the governing body's compensation targets. In its place, the governing body and Mr. Phelps have agreed upon a simplified compensation arrangement for future years, adjusted to meet the governing body's 50th to 60th In reference to Schedule J Part 2, cont.percentile target. Part of the compromise was paying over to Mr. Phelps as ordinary income the cash value of a surrendered life insurance policy in which he had an ownership interest, the cash value having accumulated through most of the 17 years of his tenure in his current role. The cash value of the surrendered life insurance policy is reflected below, as is the portion of compensation allocable to each of the supported organizations. David E. Phelps William C. Jones Hrs/Wk Dollars Hrs/Wk DollarsBourne Management Systems, Inc. 0.82 $12,087 3.67 $26,324Greenfield Management Systems, Inc. 0.75 $11,128 3.38 $24,236New Bedford Management Systems, Inc. 0.86 $12,736 3.87 $27,737Northampton Management Systems, Inc. 0.74 $10,896 3.31 $23,730East Longmeadow Management Systems, Inc. 0.42 $ 6,222 1.89 $13,551Danvers Management Systems, Inc. 0.39 $ 5,790 1.76 $12,609Peabody Management Systems, Inc. 0.71 $10,489 3.19 $22,844In reference to Schedule J Part 2, cont.South Yarmouth Management Systems, Inc. 0.45 $ 6,689 2.03 $14,567Berkshire Pennsylvania, Inc. 0.67 $ 9,985 3.04 $21,746Xenia East Management Systems, Inc. 0.19 $ 2,803 0.85 $ 6,104Willowood of Great Barrington, Inc. 0.62 $ 9,115 2.77 $19,851Willowood of North Adams, Inc. 0.71 $10,439 3.17 $22,735Willowood of Williamstown, Inc. 0.89 $13,195 4.01 $28,737Hillcrest Extended Care Services, Inc. 1.64 $24,251 7.37 $52,815Berkshire Retirement Community, Inc. 0.56 $ 8,331 2.54 $18,143Berkshire Extended Care Services, Inc. 0.05 $ 708 0.22 $ 1,543IntegriNurse, Inc. 0.16 $ 2,426 0.74 $ 5,284IntegriScript, Inc. 0.24 $ 3,612 1.10 $ 7,867Pittsfield Management Systems, Inc. 0.78 $11,497 3.49 $25,038HospiceCare in the Berkshires, Inc. 0.36 $ 5,257 1.60 $11,449Non Affiliated Entities 46.00 $344,863 0.00 $ 0Life Insurance Cash Out (one time) n/a $1,085,553 n/a $ 0 | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part VI, Line 19 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Governance 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 Executive Vice President/Treasurer's office at 75 North Street, Pittsfield, MA 01201. |
| Form 990, Part VI, Line 15b | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | Performance and compensation are reviewed annually by a subcommittee of the governing body, whose members are independent. The full governing body reviews and approves the compensation of the senior executive. 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 12c | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | The 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 11 | Form 990, Part VI, Line 11: Form 990 Review Process | Form 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 8 | Form 990, Part VI, Line 8 : Explanation of No Contemporaneously Documentation of Meetings | Berkshire 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (25 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| IntegriScript Inc | ||||||||||
| 75 North Street | Pittsfield | MA | 01201 | 271465523 | Closed door pharmacy | MA | 501(c)(3) | 11b | BHCS Management Services Inc | false |
| Hospicecare in the Berkshires Inc | ||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043084466 | Provide hospice and palliaative care | MA | 501 (c)(3) | 7 | Berkshire Healthcare Systems Inc | false |
| Pittsfield Management Systems Inc | ||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 042982134 | Skilled nursing facility | MA | 501 (c)(3) | 9 | Berkshire Healthcare Systems Inc | false |
| Berkshire Healthcare Systems Inc | ||||||||||
| 75 North Street Suite 210 | Pittsfield | MA | 01201 | 043030633 | Maintain skilled nursing facilities | MA | 501(c)(3) | 11a | na | false |
| BHCS Management Services Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043031987 | Management | MA | 501(c)(3) | 11a | Berkshire Healthcare Systems Inc | false |
| IntegriNurse Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 261446630 | Nursing staffing | MA | 501(c)(3) | BHCS Management Services Inc | false | |
| Hillcrest Extended Care Services Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 363700875 | Skilled nursing facility | MO | 501(c)(3) | 3 | Willowood Extended Care Services Inc | false |
| Willowood of Williamstown Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 042893911 | Skilled nursing facility | MA | 501(c)(3) | 9 | Willowood Extended Care Services Inc | false |
| Willowood of North Adams Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 042893906 | Skilled nursing facility | MA | 501(c)(3) | 9 | Willowood Extended Care Services Inc | false |
| Willowood of Great Barrington Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 042854118 | Skilled nursing facility | MA | 501(c)(3) | 9 | Willowood Extended Care Services Inc | false |
| Willowood Extended Care Services Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043480600 | Maintain skilled nursing facilities | MA | 501(c)(3) | 11a | Berkshire Healthcare Systems Inc | false |
| Northampton Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043337116 | Skilled nursing facility | MA | 501(c)(3) | 9 | CEC Management Services Inc | false |
| New Bedford Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043337124 | Skilled nursing facility | MA | 501(c)(3) | 9 | CEC Management Services Inc | false |
| Greenfield Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043337128 | Skilled nursing facility | MA | 501(c)(3) | 9 | CEC Management Systems Inc | false |
| Bourne Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043337127 | Skilled nursing facility | MA | 501(c)(3) | 9 | CEC Management Systems Inc | false |
| CEC Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043337130 | Maintain skilled nursing facilities | MA | 501(c)(3) | 11a | Berkshire Healthcare Systems Inc | false |
| Xenia West Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 311295975 | Skilled nursing facility | OH | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false |
| Xenia East Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 311295974 | Skilled nursing facility | OH | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false |
| Berkshire Pennsylvania Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 251627992 | Skilled nursing facility | PA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false |
| South Yarmouth Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043080763 | Skilled nursing facility | MA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false |
| Peabody Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043080764 | Skilled nursing facility | MA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false |
| Danvers Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043080765 | Skilled nursing facility | MA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false |
| East Longmeadow Management Systems Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 043080762 | Skilled nursing facility | MA | 501(c)(3) | 3 | Fairview Extended Care Services Inc | false |
| Fairview Extended Care Services Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 042979430 | Maintain skilled nursing facilities | MA | 501(c)(3) | 3 | Berkshire Healthcare Systems Inc | false |
| Berkshire Retirement Community Inc | ||||||||||
| 75 North St Suite 210 | Pittsfield | MA | 01201 | 222579838 | Skilled nursing facility | MA | 501(c)(3) | 9 | Berkshire Healthcare Systems Inc | false |
Form990 Schedule R Part IV Form990ScheduleRPartIV
Name Of Related Org NameOfRelatedOrg
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BHCS Management Company Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 75 North Street Suite 210 | AddressLine1 |
| City | Pittsfield | City |
| State | MA | State |
| ZIP Code | 01201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043472881 | EIN |
| Primary Activity | Management | PrimaryActivity |
| Legal Domicile State | MA | LegalDomicileState |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Berkshire Healthcare Systems Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Entity | C corp | TypeOfEntity |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
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