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        <FormAndLineReferenceDesc>Part II-B, Line 1i - Other Activities Description</FormAndLineReferenceDesc>
        <ExplanationTxt>Part II-B, Line 1(I), Other Lobbying Activities:Annual membership dues are paid to Massachusetts Senior Care Association and American Healthcare Association. A portion of these dues are used to conduct lobbying activities for the fiscal year.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part IV - Additional Information</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>Part III, Additional Information</FormAndLineReferenceDesc>
        <ExplanationTxt>In reference to Form 990, Part VII and Schedule J Part II, no compensation is paid by the filing entity to any director (trustee) for his or her role as director (trustee). The officers of the filing entity are all compensated by BHS Management Services, Inc., ("BHSMS")a supporting organization of the filing entity. A portion of the compensation amount paid to officers of the filing entity is allocated internally among the filing entity and its 20 associated non-profit, tax-exempt entities and, in the case of the chief executive officer, six other entities in order to reflect the division of the officers' time and effort among those various entities and each entity's relative contribution to the officers' total compensation. (See Below). Compensation of the chief executive officer of the filing entity is reviewed and established every two to three years by the independent volunteer governing body of the Berkshire Health Systems, Inc., (the parent company of BHSMS) based on performance reviews and comparison to independently established, regionally appropriate benchmarks for similar positions in similarly sized healthcare organizations, as verified by independent, nationally recognized compensation consultants. Compensation of the president of the filing entity is reviewed and established every two to three years by the independent volunteer governing body of Berkshire Healthcare Systems, Inc., (the filing entity or parent company of the filing entity) based on performance reviews and comparison to independently established, regionally appropriate benchmarks for similiar positions in similarly sized healthcare organizations, as verified by independent, nationally recognized compensation consultants. Compensation of any other officers and key employees is set in accordance with governing-body established principles based on comparable benchmarks identified by such independent consultants. The governing bodies currently target total compensation for management employees at the 60th percentile of appropriate benchmarks. David E. Phelps William C. Jones Hrs/Wk Dollars Hrs/Wk DollarsBourne Management Systems, Inc. 0.59 $13,361 3.17 $30,063Greenfield Management Systems, Inc. 0.61 $13,988 3.32 $31,473New Bedford Management Systems, Inc. 0.73 $16,593 3.94 $37,335Northampton Management Systems, Inc. 0.76 $17,247 4.09 $38,807East Longmeadow Management Systems, Inc. 0.33 $ 7,501 1.78 $16,877In reference to Schedule J Part 2, cont.Danvers Management Systems, Inc. 0.32 $ 7,365 1.75 $16,572Peabody Management Systems, Inc. 0.59 $13,346 3.17 $30,028South Yarmouth Management Systems, Inc. 0.37 $ 8,517 2.02 $19,163Willowood of Great Barrington, Inc. 0.51 $11,596 2.75 $26,091Willowood of North Adams, Inc. 0.46 $10,466 2.48 $23,548Willowood of Williamstown, Inc. 0.74 $16,281 3.99 $37,847Hillcrest Extended Care Services, Inc. 1.46 $33,175 7.85 $74,643Berkshire Retirement Community, Inc. 0.23 $ 5,193 1.23 $11,684Berkshire Extended Care Services, Inc. 0.12 $ 2,632 0.62 $ 5,922IntegriNurse, Inc. 0.09 $ 2,034 0.48 $ 4,577IntegriScript, Inc. 0.23 $ 5,153 1.22 $11,595Pittsfield Management Systems, Inc. 0.65 $14,690 3.49 $33,052HospiceCare in the Berkshires, Inc. 0.53 $12,069 2.86 $27,155Hospice of Franklin County, Inc. 0.20 $ 4,472 1.06 $10,061Holyoke Retirement Community, Inc. 0.50 $11,307 2.68 $25,441In reference to Schedule J Part 2, cont.Non Affiliated Entities 40.00 $910,105 0.00 $ 0</ExplanationTxt>
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        <ExplanationTxt>Berkshire Healthcare Systems, Inc. (BHCS) is the parent corporation of CEC Management Systems, Inc. Greenfield Management Systems, Inc. is a subsidiary of CEC Management Systems, Inc. Goverance duties conducted on behalf of Greenfield Management Systems, 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.</ExplanationTxt>
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        <ExplanationTxt>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.</ExplanationTxt>
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        <ExplanationTxt>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.</ExplanationTxt>
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        <ExplanationTxt>The full relevant governing body (Berkshire Health Systems, Inc. and Berkshire Healthcare Systems, Inc.) reviews and approves the compensation of the CEO and President. Every two or three years, the organization engages a nationally recognized healthcare compensation firm to provide information concerning market rates of compensation and assess the organization's compensation structure against those independent benchmarks.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>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 President/Treasurer's office at 75 North Street, Pittsfield, MA 01201.</ExplanationTxt>
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        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(c)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Berkshire Healthcare Systems Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>BHCS Management Company Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>75 North Street Suite 210</AddressLine1Txt>
          <CityNm>Pittsfield</CityNm>
          <StateAbbreviationCd>MA</StateAbbreviationCd>
          <ZIPCd>01201</ZIPCd>
        </USAddress>
        <EIN>043472881</EIN>
        <PrimaryActivitiesTxt>Management company</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Berkshire Healthcare Systems Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C corp</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
