BHS MANAGEMENT SERVICES INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BHS MANAGEMENT SERVICES INC (EIN 22-2755258)
Tax period
2024-10-01 to 2025-09-30
Filed
2026-08-13
IRS object ID
202602259349300925
Schema version
2024v5.5
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)
Return2026-08-13T11:05:23-05:00ReturnTs
Tax Period End2025-09-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2024-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222755258EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BHS MANAGEMENT SERVICES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBHSMBusinessNameControlTxt
Phone4134472508PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1725 NORTH STREETAddressLine1Txt
CityPITTSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP012014109ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSCOTT ST GEORGEPersonNm
Person TitleTREASURER & CFOPersonTitleTxt
Phone4134472706PhoneNum
Signature2026-08-13SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDARLENE RODOWICZPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1725 NORTH STREETAddressLine1Txt
CityPITTSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP012014109ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$73,326,908GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BERKSHIREHEALTHSYSTEMS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO ADVANCE HEALTH & WELLNESS OF OUR COMMUNITY IN A WELCOMING, INCLUSIVE & PERSONALIZED ENVIRONMENTActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee385TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$65,408,886PYProgramServiceRevenueAmt
CY Program Service Revenue$73,326,908CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$65,408,886PYTotalRevenueAmt
CY Total Revenue$73,326,908CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$34,398,712PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$36,428,835CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$31,010,174PYOtherExpensesAmt
CY Other Expenses$36,898,073CYOtherExpensesAmt
PY Total Expenses$65,408,886PYTotalExpensesAmt
CY Total Expenses$73,326,908CYTotalExpensesAmt
PY Revenues Less Expenses$0PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$0CYRevenuesLessExpensesAmt
Total Assets BOY$15,957,380TotalAssetsBOYAmt
Total Assets EOY$17,347,801TotalAssetsEOYAmt
Total Liabilities BOY$15,957,380TotalLiabilitiesBOYAmt
Total Liabilities EOY$17,347,801TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$0NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$0NetAssetsOrFundBalancesEOYAmt
MissionTO ADVANCE HEALTH & WELLNESS FOR EVERYONE IN OUR COMMUNITY IN A WELCOMING, INCLUSIVE,& PERSONALIZED ENVIRONMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$73,326,908ExpenseAmt
Revenue$73,326,908RevenueAmt
DescBHS MANAGEMENT SERVICES PROVIDES MANAGEMENT SERVICES AT COST TO NOT FOR PROFIT CORPORATIONS INCLUDING CONTROLLED AFFILIATES OF BERKSHIRE HEALTH SYSTEMS, INC. THIS COORDINATED EFFORT PROVIDES FINANCIAL ACCOUNTING AND ADMINISTRATIVE SERVICES WHICH ALLOWS THE SYSTEM TO OPERATE MORE EFFICIENTLY, REACT MORE QUICKLY AND PERFORM IN AN INTEGRATED MANNER.Desc
Total Program Service Expenses$73,326,908TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document86IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee385EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SCOTT ST GEORGEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4134472706PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1725 NORTH STREETAddressLine1Txt
CityPITTSFIELDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01201ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
DARLENE M RODOWICZ
PRESIDENT CEO9.0041.00Yes (X)Yes (X)$1,124,806$0$55,410
RICHARD ALCOMBRIGHT
TRUSTEE/CHAIR BOARD1.002.00Yes (X)$0$0$0
ALFRED BARBALUNGA
TRUSTEE1.002.00Yes (X)$0$0$0
ALEC R BELMAN
TRUSTEE1.002.00Yes (X)$0$523,724$75,570
JASON BRATCHER
TRUSTEE1.002.00Yes (X)$0$803,327$35,316
ALBERT BRAVO DPM
TRUSTEE1.002.00Yes (X)$0$0$0
TIMOTHY BURKE TERM ENDED 1224
TRUSTEE1.002.00Yes (X)$0$0$0
ROBERT CELLA JR MD
TRUSTEE1.002.00Yes (X)$0$0$0
SHAWN CUSSON TERM BEGAN 124
TRUSTEE1.002.00Yes (X)$0$0$0
EDITH DOBELLE
TRUSTEE1.002.00Yes (X)$0$0$0
DAVID HALL
TRUSTEE1.002.00Yes (X)$0$0$0
LETICIA SE HAYNES
TRUSTEE1.002.00Yes (X)$0$0$0
EDMUND HORNSTEINMD
TRUSTEE1.002.00Yes (X)$0$480,174$11,426
SUSAN KORMANIK
TRUSTEE1.002.00Yes (X)$0$0$0
JOHN A LOIODICE MD TERM ENDED 1224
TRUSTEE1.002.00Yes (X)$0$244,652$40,071
KATHLEEN MCCORMICK ESQ
TRUSTEE1.002.00Yes (X)$0$0$0
DAVID MORESI
TRUSTEE/VICE CHAIR BOARD1.002.00Yes (X)$0$0$0
LAURIE NORTON MOFFATT
TRUSTEE1.002.00Yes (X)$0$0$0
FREDERICK PUDDESTER
TRUSTEE1.002.00Yes (X)$0$0$0
ASHLEY BENSON TERM BEGAN 125
TRUSTEE1.002.00Yes (X)Yes (X)$0$0$0
DEBORAH RENZI TERM BEGAN 124
TRUSTEE1.002.00Yes (X)$0$0$0
JEANETTE SMITH PH D
TRUSTEE1.002.00Yes (X)$0$0$0
ANAKATINA CORDON SUFFISH
TRUSTEE1.002.00Yes (X)$0$0$0
BARTON D RASER
TRUSTEE CHAIR-BOARD1.002.00Yes (X)Yes (X)$0$0$0
LISA LESCARBEAU BEGAN 1625
CLERK5.0035.00Yes (X)$0$0$0
SCOTT ST GEORGE
TREASURER CFO9.0041.00Yes (X)$624,977$0$61,106
CHERYL M BOUDREAU TERM END 3925
CLERK5.0035.00Yes (X)$127,165$0$22,361
JARED BARNES
VP & GENERAL COUNSEL10.0040.00$421,723$0$35,943Yes (X)
WILLIAM A YOUNG
CHIEF INFORMATION OFFICER1.0049.00$661,278$0$56,240Yes (X)
PATRICK M BOREK
VP HUMAN RESOURCES1.0049.00$372,382$0$55,795Yes (X)
JAMES LEDERER JR
CHIEF MEDICAL OFFICER1.0049.00$592,774$0$67,744Yes (X)
ANTHONY J RINALDI
VP OF FAIRVIEW1.0050.00$392,436$0$14,923Yes (X)
CHRISTOPHER CAMILLO
VP PHYSICIAN SERVICES1.0049.00$393,058$0$66,892Yes (X)
DEBORAH C DELANEY
ASST. TREASURER/VP ON FINA10.0040.00$310,082$0$54,684Yes (X)
LAURIES LAMARRE
VP OF REV CYCLE1.0050.00$358,070$0$44,539Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$5,378,751TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,051,877TotReportableCompRltdOrgAmt
Total Other Compensation$698,020TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K11IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
PNC EQUIPMENT
995 DALTON AVENUECINCINNATIOH45203SOFTWARE MAINTENANCE$1,898,002
MEDICAL INFORMATION TECHNOLOGY
7 BLUE HILL RIVER ROADCANTONMA02021SOFTWARE MAINTENANCE$1,805,749
PROPER CONNECTIONS
668 COLUMBIA TURNPIKEEAST GREENBUSHNY12061SOFTWARE MAINTENANCE$1,339,626
UKG INC
P O BOX 930953ATLANTAGA31193SOFTWARE MAINTENANCE$1,024,599
CAIN HIBBARD & MYERS
2999 OLYMPUS BLVDDALLASTX75019MANAGEMENT CONSULTING$1,012,827
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K78CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescCENTRALIZED SVC FEES &Desc
Business561110BusinessCd
Total Revenue Column$73,326,908TotalRevenueColumnAmt
Related Or Exempt Func Income$73,326,908RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$73,326,908TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$73,326,908TotalRevenueColumnAmt
Related Or Exempt Func Income$73,326,908RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$4,217,016TotalAmt
Program Services$4,217,016ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$24,351,431TotalAmt
Program Services$24,351,431ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,069,408TotalAmt
Program Services$1,069,408ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$4,900,217TotalAmt
Program Services$4,900,217ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,890,763TotalAmt
Program Services$1,890,763ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$231,049TotalAmt
Program Services$231,049ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,764,894TotalAmt
Program Services$1,764,894ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$626,708TotalAmt
Program Services$626,708ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,795,443TotalAmt
Program Services$2,795,443ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,554,205TotalAmt
Program Services$2,554,205ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,487,582TotalAmt
Program Services$2,487,582ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$23,924,957TotalAmt
Program Services$23,924,957ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,084,721TotalAmt
Program Services$1,084,721ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$186,215TotalAmt
Program Services$186,215ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$84,798TotalAmt
Program Services$84,798ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
EMPLOYEE RECRUITMENT$410,454$410,454
HR CONSULTING$310,276$310,276
EDUCATION SERVICES$267,039$267,039
LICENSES & DUES$169,732$169,732

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$73,326,908TotalAmt
Program Services$73,326,908ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$81,156BOYAmt
EOY$8,859EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$2,543,489BOYAmt
EOY$3,339,028EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$13,332,735BOYAmt
EOY$13,999,914EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$15,957,380BOYAmt
EOY$17,347,801EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$7,311,142BOYAmt
EOY$7,277,411EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$75,845BOYAmt
EOY$37,740EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,570,393BOYAmt
EOY$10,032,650EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,957,380BOYAmt
EOY$17,347,801EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$15,957,380BOYAmt
EOY$17,347,801EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$0ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
Supported Organizations3SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (3 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
BERKSHIRE MEDICAL CENTER INC
0427913963Yes (1)$0$0
FAIRVIEW HOSPITAL
0421338603Yes (1)$0$0
NORTH ADAMS REGIONAL HOSPITAL
9324847323Yes (1)$0$0
FieldValueIRS element (for citing)
Supported Organizations Total3SupportedOrganizationsTotalCnt
Support Sum$0SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgYes (1)MajorityDirTrstSupportedOrgInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
DEFERRED COMPENSATION$9,458,581
LEASED ASSET VALUE$2,582,809
DUE FROM AFFILIATED ENTITIES$1,958,524
FieldValueIRS element (for citing)
Total Book Value Other Assets$13,999,914TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DEFERRED COMPENSATION$9,458,581
OTHER LIABILITIES$439,167
LEASED ASSETS$134,902
FieldValueIRS element (for citing)
Total Liability$10,032,650TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE FINANCIAL ACTIVITIES OF BERKSHIRE MANAGEMENT SERVICES, INC. ARE INCLUDED WITHIN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF BERKSHIRE HEALTH SYSTEMS, INC AND AFFILIATES FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024. THOSE FINANCIALS INCLUDE THE FOLLOWING FIN-48 FOOTNOOTE: THE HEALTH SYSTEM FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTIES IN INCOME TAX POSITIONS, WHICH REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE LIKELY THAN NOT" THRESHOLD. THE HEALTH SYSTEM HAS DETERMINED THAT THERE ARE NO SUCH POSITIONS, INDIVIDUALLY OR IN THE AGGREGATE, THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS."ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (14 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
DARLENE M RODOWICZ
PRESIDENT CEO$891,974$0$175,175$0$57,657$0$14,243$0$41,167$0$1,180,216$0$0$0
JASON BRATCHER
TRUSTEE$0$497,206$0$279,425$0$26,696$0$14,765$0$20,551$0$838,643$0$0
WILLIAM A YOUNG
CHIEF INFORMATION OFFICER$348,551$0$271,858$0$40,869$0$14,736$0$41,504$0$717,518$0$0$0
SCOTT ST GEORGE
TREASURER CFO$520,962$0$38,865$0$65,150$0$9,627$0$51,479$0$686,083$0$0$0
JAMES LEDERER JR
CHIEF MEDICAL OFFICER$503,352$0$38,480$0$50,942$0$12,776$0$54,968$0$660,518$0$0$0
ALEC R BELMAN
TRUSTEE$0$516,393$0$3,769$0$3,562$0$16,904$0$58,666$0$599,294$0$0
EDMUND HORNSTEINMD
TRUSTEE$0$464,583$0$3,188$0$12,403$0$10,166$0$1,260$0$491,600$0$0
CHRISTOPHER CAMILLO
VP PHYSICIAN SERVICES$325,812$0$25,397$0$41,849$0$15,024$0$51,868$0$459,950$0$0$0
JARED BARNES
VP & GENERAL COUNSEL$358,889$0$26,936$0$35,898$0$16,519$0$19,424$0$457,666$0$0$0
PATRICK M BOREK
VP HUMAN RESOURCES$300,751$0$23,407$0$48,224$0$14,773$0$41,022$0$428,177$0$0$0
ANTHONY J RINALDI
VP OF FAIRVIEW$9,963$0$0$0$382,473$0$4,116$0$10,807$0$407,359$0$0$0
LAURIES LAMARRE
VP OF REV CYCLE$297,963$0$22,958$0$37,149$0$13,323$0$31,216$0$402,609$0$0$0
DEBORAH C DELANEY
ASST. TREASURER/VP ON FINA$251,380$0$19,762$0$38,940$0$11,451$0$43,233$0$364,766$0$0$0
JOHN A LOIODICE MD TERM ENDED 1224
TRUSTEE$0$237,087$0$1,832$0$5,733$0$8,920$0$31,151$0$284,723$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990, PART VIII AND SCHEDULE J, PART IIFormAndLineReferenceDesc
ExplanationFORM 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 COMPENSATED FOR THEIR ROLES AS OFFICERS. PHYSICIANS WHO SERVE AS DIRECTOR (TRUSTEE) ARE COMPANSATED FOR THEIR ROLES AS PHYSICIANS. COMPENSATION OF THE OFFICERS AND KEY EMPLOYEES IS REVIEWED AND ESTABLISHED AT LEAST BIANNAUALLY BY THE INDEPENDENT VOLUNTEER GOVERNING BODY OF BERKSHIRE HEALTH SYSTEMS, INC.(PARENT ORGANIZATION OF THE FILING ENTITY), 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 BENCHMARKS IDENTIFIED BY SUCH INDEPENDENT CONSULTANTS. IN THE REPORTING YEAR, THE GOVERNING BODY TARGETED BASE COMPENSATION FOR MANAGEMENT EMPLOYEES AT THE 50TH PERCENTILE OF APPROPRIATE BENCHMARKS. IN CALENDAR YEAR 2024, THE COMPENSATION FOR THE CEO WAS AT THE 50TH PERCENTILE FOR BASE PAY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6BERKSHIRE HEALTH SYSTEMS, INC. IS THE SOLE CORPORATE MEMBER.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF TRUSTEES IS COMPOSED OF THE INCUMBENT MEMBERS OF THE BOARD OF TRUSTEES OF BERKSHIRE HEALTH SYSTEMS, INC.
FORM 990, PART VI, SECTION B, LINE 11BBERKSHIRE HEALTH 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.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY BY REQUIRING ALL MEMBERS OF THE GOVERNING BODY AND ALL OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST (A) ANNUALLY AND (B) AS POTENTIAL CONFLICTS ARISE. THE EXECUTIVE COMMITTEE OF THE GOVERNING BODY IS CHARGED WITH REVIEWING POTENTIAL CONFLICTS OF INTEREST INVOLVING MEMBERS OF THE GOVERNING BODY OR THE PRESIDENT AND CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION. THE PRESIDENT AND CHIEF EXECUTIVE OFFICER IS CHARGED WITH REVIEWING POTENTIAL CONFLICTS OF INTEREST INVOLVING ANY OTHER OFFICERS. (INCLUDING THE PRESIDENT AND CHIEF EXECUTIVE OFFICER), KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES ARE NOT PERMITTED TO HAVE MATERIAL CONFLICTS OF INTEREST. THE DISINTERESTED MEMBERS OF THE GOVERNING BODY ARE CHARGED WITH DETERMINING WHETHER A CONFLICT EXISTS IN THE CASE OF MEMBERS OF THE GOVERNING BODY AND HOW THE AFFECTED MEMBER IS TO ABSTAIN FROM ACTIONS THAT MAY BE INFLUENCED BY HIS OR HER CONFLICT OR POTENTIAL CONFLICT, INCLUDING BY (A) NOT VOTING, OR (B) NOT VOTING AND LEAVING THE ROOM, OR (C) LEAVING THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 15COMPENSATION 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 BENCHMARKS IDENTIFIED BY SUCH INDEPENDENT CONSULTANTS. IN THE REPORTING YEAR, THE GOVERNING BODY TARGETED BASE COMPENSATION FOR MANAGEMENT EMPLOYEES AT THE 50TH PERCENTILE OF APPROPRIATE BENCHMARKS. THE ORGANIZATION FOLLOWED THIS PRACTICE FOR THE TAX YEAR BEING REPORTED.
FORM 990, PART VI, SECTION C, LINE 18BHS MANAGEMENT SERVICES, INC.'S FORM 990 REPORT IS AVAILABLE ON THE FOLLOWING WEBSITES: CANDID AT WWW.GUIDESTAR.ORG AND OFFICE OF THE MA ATTORNEY GENERAL AT WWW.CHARITIES.AGO.STATE.MA.US/CHARITIES/
FORM 990, PART VI, SECTION C, LINE 19GOVERNANCE 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

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationInd
BERKSHIRE HEALTH SYSTEMS INC
725 NORTH STREETPITTSFIELDMA01201042442944PARENT CORPMA501 (C) (3)12B - IIN/A0
FAIRVIEW HOSPITAL
725 NORTH STREETPITTSFIELDMA01201042133860ACUTE CAREMA501 (C) (3)30
BERKSHIRE MEDICAL CENTER INC
725 NORTH STREETPITTSFIELDMA01201042791396ACUTE CAREMA501 (C) (3)30
BERKSHIRE FACULTY SERVICES INC
725 NORTH STREETPITTSFIELDMA01201042995053PHYSICIAN SERVICESMA501 (C) (3)12B - II0
NORTH ADAMS REGIONAL HOSPITAL
725 NORTH STREETPITTSFIELDMA01201932484732ACUTE CAREMA501 (C) (3)30

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtOwnershipOwnershipPctControlled OrganizationControlledOrganizationIndDirect Controlling NADirectControllingNACd
TRI-STATE MEDICAL MANAGEMENT CORP
725 NORTH STREETPITTSFIELDMA01201042913352REAL ESTATE MANAGEMENTMAFAIRVIEW HOSPITALC1.000000
BERKSHIRE ORTHOPAEDIC ASSOCIATES INC
24 PARK STREETPITTSFIELDMA01201043017240HEALTH SERVICESMAC0N/A
BERKSHIRE FAMILY PRACTICE ASSOCIATES PC
20 ELM STPITTSFIELDMA01201842155335HEALTH SERVICESMAC0N/A
BERKSHIRE APOTHECARY INC
725 NORTH STREETPITTSFIELDMA01201843975327RETAIL PHARMACYMABERKSHIRE MEDICAL CENTER INCC1.000000
SHIELDS IMAGING SERVICES LLC
700 CONGRESS STREETQUINCYMA02169815066570HEALTH SERVICESMA0.500000N/A
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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