WESTERN MASS PHYSICIAN ASSOCIATES INC: Form 990, tax year 2022
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- Organization
- WESTERN MASS PHYSICIAN ASSOCIATES INC (EIN 04-3202198)
- Tax period
- 2022-10-01 to 2023-09-30
- Filed
- 2024-08-12
- IRS object ID
- 202442259349300444
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-08-12T11:26:35-05:00 | ReturnTs |
| Tax Period End | 2023-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 010494526 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Baker Newman & Noyes | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 507 | AddressLine1Txt |
| City | Portland | CityNm |
| State Abbreviation | ME | StateAbbreviationCd |
| ZIP | 04112 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 043202198 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Western Mass Physician Associates Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 4135342667 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 Hospital Drive | AddressLine1Txt |
| City | Holyoke | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010406644 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Dean Vitarisi | PersonNm |
| Person Title | Treasurer & CFO | PersonTitleTxt |
| Phone | 4135342667 | PhoneNum |
| Signature | 2024-08-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Connor Smart | PreparerPersonNm |
| PTIN | P02285543 | PTIN |
| Phone | 2078792100 | PhoneNum |
| Preparation | 2024-08-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Garry M Bombardier MD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 Hospital Drive | AddressLine1Txt |
| City | Holyoke | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010406644 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,476,025 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | N/A | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | To provide Pediatrics, Internal Medicine, and other healthcare services to residents of Holyoke, Massachusetts and the surrounding communities. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 112 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $7,668,320 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,476,025 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $7,668,320 | PYTotalRevenueAmt |
| CY Total Revenue | $8,476,025 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,490,650 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,984,929 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,602,729 | PYOtherExpensesAmt |
| CY Other Expenses | $2,630,350 | CYOtherExpensesAmt |
| PY Total Expenses | $9,093,379 | PYTotalExpensesAmt |
| CY Total Expenses | $9,615,279 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$1,425,059 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,139,254 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,162,857 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,125,027 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,807,670 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,061,094 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$5,644,813 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$4,936,067 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide medical services, including pediatrics and internal medicine, to the residents of Holyoke, Massachusetts and the surrounding communities. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,506,301 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $8,476,025 | RevenueAmt |
| Desc | Provided medical services, including pediatrics and internal medicine, to the residents of Holyoke, Massachusetts and the surrounding communities. | Desc |
| Total Program Service Expenses | $8,506,301 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 5 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 112 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Dean Vitarisi | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4135342667 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 15 Hospital Drive | AddressLine1Txt |
| City | Holyoke | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 010406644 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Carl Cameron | ||||||||
| Director | 0.50 | 42.50 | Yes (X) | $0 | $470,369 | $47,179 | ||
| Marcel Moniz | ||||||||
| Director | 0.50 | 40.50 | Yes (X) | $0 | $180,714 | $15,831 | ||
| Kartik Viswanathan MD | ||||||||
| Director/Medical Director | 50.00 | 0.50 | Yes (X) | $338,495 | $0 | $27,991 | ||
| Garry Bombardier MD | ||||||||
| President of Board | 50.00 | 1.00 | Yes (X) | $12,323 | $217,953 | $14,602 | Yes (X) | |
| Spiridon E Hatiras | ||||||||
| President & CEO, Clerk | 1.00 | 48.50 | Yes (X) | $0 | $907,453 | $73,368 | Yes (X) | |
| Dean Vitarisi | ||||||||
| Treasurer & CFO | 1.00 | 47.00 | Yes (X) | $0 | $338,192 | $25,084 | Yes (X) | |
| Joanna Cichon MD | ||||||||
| Internist | 50.00 | 0.00 | $296,851 | $0 | $12,457 | Yes (X) | ||
| Lorenver O Po MD | ||||||||
| Internist | 50.00 | 0.00 | $292,368 | $0 | $27,476 | Yes (X) | ||
| Beth Brown MD | ||||||||
| Pediatrician | 50.00 | 0.00 | $268,409 | $0 | $8,316 | Yes (X) | ||
| Thomas Graziano MD | ||||||||
| Internist | 50.00 | 0.00 | $229,113 | $0 | $24,330 | Yes (X) | ||
| Ana Roca Mattei MD | ||||||||
| Internist | 50.00 | 0.00 | $187,786 | $0 | $10,411 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,625,345 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,114,681 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $287,045 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Holyoke Medical Center Inc | |||||
| 575 Beech Street | Holyoke | MA | 01040 | Management Services | $312,432 |
| Valley Health Systems Inc | |||||
| 20 Hospital Drive | Holyoke | MA | 01040 | Management Services | $284,999 |
| SNI Companies | |||||
| PO Box 825811 | Philadelphia | PA | 19182 | Staffing Services | $162,797 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Patient Care Revenue | Desc |
| Business | 621300 | BusinessCd |
| Total Revenue Column | $8,476,025 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,476,025 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,476,025 | TotalProgramServiceRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,476,025 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,476,025 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $378,920 | TotalAmt |
| Program Services | $366,184 | ProgramServicesAmt |
| Management And General | $12,736 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,597,826 | TotalAmt |
| Program Services | $5,471,742 | ProgramServicesAmt |
| Management And General | $126,084 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,104 | TotalAmt |
| Program Services | $23,104 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $554,444 | TotalAmt |
| Program Services | $448,099 | ProgramServicesAmt |
| Management And General | $106,345 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $430,635 | TotalAmt |
| Program Services | $430,635 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $597,431 | TotalAmt |
| Management And General | $597,431 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $548,766 | TotalAmt |
| Program Services | $381,080 | ProgramServicesAmt |
| Management And General | $167,686 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,450 | TotalAmt |
| Program Services | $217,025 | ProgramServicesAmt |
| Management And General | $98,425 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $589,333 | TotalAmt |
| Program Services | $589,333 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $271 | TotalAmt |
| Management And General | $271 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,209 | TotalAmt |
| Program Services | $6,209 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,776 | TotalAmt |
| Program Services | $122,776 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Medical Supplies | $280,989 | $280,989 |
| Bad Debt Expense | $169,125 | $169,125 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,615,279 | TotalAmt |
| Program Services | $8,506,301 | ProgramServicesAmt |
| Management And General | $1,108,978 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,611 | BOYAmt |
| EOY | $475,040 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,866,729 | BOYAmt |
| EOY | $3,628,679 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $105,578 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $84,270 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,517 | BOYAmt |
| EOY | $21,308 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,162,857 | BOYAmt |
| EOY | $4,125,027 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $709,979 | BOYAmt |
| EOY | $848,246 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,097,691 | BOYAmt |
| EOY | $8,212,848 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,807,670 | BOYAmt |
| EOY | $9,061,094 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,644,813 | BOYAmt |
| EOY | -$4,936,067 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$5,644,813 | BOYAmt |
| EOY | -$4,936,067 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,162,857 | BOYAmt |
| EOY | $4,125,027 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$1,139,254 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,848,000 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $105,578 | OtherCostOrOtherBasisAmt |
| Depreciation | $84,270 | DepreciationAmt |
| Book Value | $21,308 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,308 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Due to Affilates | $5,040,178 |
| Insurance Claims Liabilities | $3,172,670 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $8,212,848 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,306,900 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,306,900 | RevenueSubtotalAmt |
| Other Revenues Not Included | $169,125 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $169,125 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,476,025 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,446,154 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,446,154 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $169,125 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $169,125 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,615,279 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part X, Line 2: | The Organization and the member organizations are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items including unrelated business income or tax status. Under guidance issued by the Financial Accounting Standards Board (FASB), assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. The Organization has evaluated the position taken on its filed tax returns. The Organization has concluded no uncertain income tax positions exist at September 30, 2023. The Organization's tax years from 2021 through 2023 are open and subject to examination. |
| Part XI, Line 4b - Other Adjustments: | Bad Debt Expense 169,125. |
| Part XII, Line 4b - Other Adjustments: | Bad Debt Expense 169,125. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Spiridon E Hatiras | ||||||||||||||
| President & CEO, Clerk | $0 | $907,453 | $0 | $0 | $0 | $0 | $0 | $51,770 | $0 | $21,598 | $0 | $980,821 | $0 | $0 |
| Carl Cameron | ||||||||||||||
| Director | $0 | $470,369 | $0 | $0 | $0 | $0 | $0 | $29,019 | $0 | $18,160 | $0 | $517,548 | $0 | $0 |
| Kartik Viswanathan MD | ||||||||||||||
| Director/Medical Director | $338,495 | $0 | $0 | $0 | $0 | $0 | $2,900 | $0 | $25,091 | $0 | $366,486 | $0 | $0 | $0 |
| Dean Vitarisi | ||||||||||||||
| Treasurer & CFO | $0 | $338,192 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $25,084 | $0 | $363,276 | $0 | $0 |
| Lorenver O Po MD | ||||||||||||||
| Internist | $292,368 | $0 | $0 | $0 | $0 | $0 | $2,513 | $0 | $24,963 | $0 | $319,844 | $0 | $0 | $0 |
| Joanna Cichon MD | ||||||||||||||
| Internist | $296,851 | $0 | $0 | $0 | $0 | $0 | $2,690 | $0 | $9,767 | $0 | $309,308 | $0 | $0 | $0 |
| Beth Brown MD | ||||||||||||||
| Pediatrician | $268,409 | $0 | $0 | $0 | $0 | $0 | $2,276 | $0 | $6,040 | $0 | $276,725 | $0 | $0 | $0 |
| Thomas Graziano MD | ||||||||||||||
| Internist | $229,113 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $24,330 | $0 | $253,443 | $0 | $0 | $0 |
| Garry Bombardier MD | ||||||||||||||
| President of Board | $12,323 | $217,953 | $0 | $0 | $0 | $0 | $0 | $2,274 | $111 | $12,217 | $12,434 | $232,444 | $0 | $0 |
| Ana Roca Mattei MD | ||||||||||||||
| Internist | $187,786 | $0 | $0 | $0 | $0 | $0 | $1,645 | $0 | $8,766 | $0 | $198,197 | $0 | $0 | $0 |
| Marcel Moniz | ||||||||||||||
| Director | $0 | $180,714 | $0 | $0 | $0 | $0 | $0 | $2,029 | $0 | $13,802 | $0 | $196,545 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3 | Garry M. Bombardier, M.D., was compensated as an employee (Internist) of Holyoke Medical Center, Inc. He was also compensated as Director of Quality Assurance for Western Mass Physician Associates, Inc. This compensation was established pursuant to a written employment contract with the organization. |
| Part I, Line 4b | Holyoke Medical Center adopted a 457(f) non-qualified deferred compensation plan that became effective as of July 1, 2017. The Plan allows for eligible individuals and employees of the Medical Center to receive benefits under the Plan until the attainment of age 65. Non-elective contributions made for a Plan participant are tracked and will vest separately based on anniversaries of participants' employment. Each contribution will be 0% vested until the participant reaches the end of their second year of employment after each contribution. Each contribution will become 100% vested as of the last day of the 2nd year of a participant's employment, if the participant is still employed on that date. Only eligible employees are participants in the plan, and the plan does not allow for employee elective deferrals or employer matches. For the 2022 Tax Year, the following listed individuals received 457(f) contributions under the plan: Spiros Hatiras, $48,870; and Carl Cameron, $28,000. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (12 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 2 | Certain officers and directors of Western Mass Physician Associates, Inc. are employed by a related tax-exempt organization which has common officers and/or directors. By virtue of this arrangement, certain individuals listed in Form 990, Part VII have a business relationship with one another. |
| Form 990, Part VI, Section A, line 6 | The sole member of the Organization is MassWest Services, Inc. |
| Form 990, Part VI, Section A, line 7a | MassWest Services, Inc. elects the members of the governing body of the Organization. MassWest Services, Inc. also has the power to remove any member of the governing body, with or without cause, at any time by giving written notice to such governing body member. |
| Form 990, Part VI, Section A, line 7b | Significant decisions of the governing body of Western Mass Physician Associates, Inc. are subject to the approval of MassWest Services, Inc. as specified in the Organization's bylaws. |
| Form 990, Part VI, Section A, line 8b | There are no committees with the authority to act on behalf of the governing body. |
| Form 990, Part VI, Section B, line 11b | A copy of Western Mass Physician Associates, Inc.'s Form 990 was provided to each voting member of the governing body prior to its filing with the Internal Revenue Service. The Form 990 was prepared with the assistance of an independent public accounting firm and thoroughly reviewed by the Senior Vice President of Finance and CFO and key financial staff of the Hospital prior to distributing it to the governing body for review. |
| Form 990, Part VI, Section B, line 12c | The conflict of interest policy of Western Mass Physician Associates, Inc. (WMPA) is monitored and enforced as part of the Valley Health Systems, Inc. System and is reviewed annually by the System's conflict of interest committee. WMPA board members and officers complete and sign a conflict of interest questionnaire annually. All signed questionnaires are then submitted to WMPA and to Valley Health Systems, Inc. (parent) for review and monitoring. |
| Form 990, Part VI, Section B, line 15 | The compensation committee of the Valley Health System, Inc. utilizes a market compensation survey to recommend to the Board the approval of its determination of the appropriate compensation of the Chief Executive Officer. During that process, the Committee also reviews the compensation levels of other senior management and key employees of the System. These individuals are not members of the compensation committee and do not participate in this process. The CEO, as a member of the Board of VHS, does not participate in the approval process of that officer's compensation. |
| Form 990, Part VI, Section C, line 19 | The governing documents, conflict of interest policy, and financial statements of Valley Health Systems and Affiliates, which includes supplemental information of the filing entity, are available to the public upon request at the Organization's administrative office at 575 Beech Street, Holyoke, MA. |
| Form 990, Part VII: | The individuals listed in Part VII as voting members of the governing body are employed by Holyoke Medical Center, Inc. and receive compensation in their capacity as a physician of the Hospital or (as in the case of Mr. Hatiras and Mr. Vitarisi) as the top management and top financial official of the Holyoke healthcare system. The individuals listed in Part VII as voting members of the governing body do not receive compensation in their capacity as members of the Organization's board of directors. |
| Form 990, Part XI, line 9: | Equity Transfers from Affiliates 1,848,000. |
| Form 990, Part XII, Line 2c: | The audit process has not changed from the prior year. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (8 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Community Health Foundation of Western Massachusetts Inc | |||||||||||
| 575 Beech Street | Holyoke | MA | 01040 | 222568962 | Raise & Invest Funds for Affiliates | MA | 501(c)(3) | Line 7 | Valley Health Systems Inc | 0 | |
| Holyoke Medical Center Inc | |||||||||||
| 575 Beech Street | Holyoke | MA | 01040 | 222520073 | Hospital | MA | 501(c)(3) | Line 3 | Valley Health Systems Inc | 0 | |
| Holyoke Visiting Nurse Association Inc | |||||||||||
| 575 Beech Street | Holyoke | MA | 01040 | 042104310 | Home Healthcare | MA | 501(c)(3) | Line 10 | Valley Health Systems Inc | 0 | |
| MassWest Services Inc | |||||||||||
| 575 Beech Street | Holyoke | MA | 01040 | 222515964 | Healthcare | MA | 501(c)(3) | Line 12b, II | Valley Health Systems Inc | 0 | |
| River Valley Counseling Center Inc | |||||||||||
| 187 High Street | Holyoke | MA | 01040 | 042174657 | Outpatient Mental Health | MA | 501(c)(3) | Line 10 | Valley Health Systems Inc | 0 | |
| Valley Health Systems Inc | |||||||||||
| 20 Hospital Drive | Holyoke | MA | 01040 | 042103583 | Healthcare | MA | 501(c)(3) | Line 7 | 0 | N/A | |
| H-C Management Services Inc | |||||||||||
| 20 Hospital Drive | Holyoke | MA | 01040 | 222515981 | Supporting Organization | MA | 501(c)(3) | Line 12b, II | Valley Health Systems Inc | 0 | |
| William Skinner TUA-Holyoke Hospital Trust | |||||||||||
| PO Box 1802 | Providence | RI | 029011802 | 046035855 | Grantmaking | MA | 4797(a)(1) | PF | Valley Health Systems Inc | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (1) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |