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BERKSHIRE FACULTY SERVICES INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BERKSHIRE FACULTY SERVICES INC (EIN 04-2995053)
Tax period
2023-10-01 to 2024-09-30
Filed
2025-08-14
IRS object ID
202502269349301445
Schema version
2023v6.0
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

FieldValueIRS element (for citing)
Return2025-08-14T15:32:55-05:00ReturnTs
Tax Period End2024-09-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2023-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042995053EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BERKSHIRE FACULTY SERVICES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBERKBusinessNameControlTxt
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 TitleCFOPersonTitleTxt
Phone4134472706PhoneNum
Signature2025-08-14SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd
Tax2023TaxYr
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$58,378,544GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BERKSHIREHEALTHSYSTEMS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1988FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO ADVANCE HEALTH & WELLNESS OF OUR COMMUNITY IN A WELCOMING, INCLUSIVE & PERSONALIZED ENVIRONMENT.ActivityOrMissionDesc
Voting Members Governing Body2VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee425TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$53,149,207PYProgramServiceRevenueAmt
CY Program Service Revenue$58,378,544CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$53,149,207PYTotalRevenueAmt
CY Total Revenue$58,378,544CYTotalRevenueAmt
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$61,179,094PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$66,688,090CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$20,229,111PYOtherExpensesAmt
CY Other Expenses$22,967,609CYOtherExpensesAmt
PY Total Expenses$81,408,205PYTotalExpensesAmt
CY Total Expenses$89,655,699CYTotalExpensesAmt
PY Revenues Less Expenses-$28,258,998PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$31,277,155CYRevenuesLessExpensesAmt
Total Assets BOY$13,856,740TotalAssetsBOYAmt
Total Assets EOY$18,364,255TotalAssetsEOYAmt
Total Liabilities BOY$13,856,740TotalLiabilitiesBOYAmt
Total Liabilities EOY$18,364,255TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$0NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$0NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF BERKSHIRE FACULTY SERVICES IS TO ADVANCE HEALTH AND WELLNESS FOR EVERYONE IN OUR COMMUNITY IN A WELCOMING, INCLUSIVE AND PERSONALIZED ENVIRONMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$80,566,597ExpenseAmt
Revenue$58,378,544RevenueAmt
DescPROVIDING MEDICAL EDUCATION AND MEDICAL SERVICES THROUGH DULYQUALIFIED AND LICENSED PHYSICIANS, NURSES, AND SUPPORT PERSONNELFOR THE BENEFIT OF BERKSHIRE MEDICAL CENTER, INC. AND AFFILIATEDORGANIZATIONS. BERKSHIRE FACULTY SERVICES EMPLOYS FACULTYMEMBERS OF THE UNIVERSITY OF MASSACHUSETTS MEDICAL SCHOOL ANDBERKSHIRE MEDICAL CENTER TO PROVIDE MEDICAL CARE TO PATIENTS ATBERKSHIRE MEDICAL CENTER; SUCH PATIENT CARE IS AN INTEGRAL PART OFTHE CLINICAL INSTRUCTION PROVIDED FOR MEDICAL STUDENTS ANDRESIDENTS. BMC PROVIDES SUCH CLINICAL INSTRUCTION AS A NECESSARYPART OF THE EDUCATIONAL PROCESS FOR UNIVERSITY OF MASSACHUSETTSMEDICAL SCHOOL MEDICAL STUDENTS AND ACCEPTED PARTICIPANTS INBERKSHIRE MEDICAL CENTER'S RESIDENCY PROGRAM. IN CONNECTION WITHTHE PATIENT CARE IT PROVIDES, BERKSHIRE FACULTY SERVICES BILLS THEPATIENTS OR THIRD-PARTY PAYORS, PAYS ITS EMPLOYEES SALARIES ANDOTHER OPERATING EXPENSES, AND TO THE EXTENT POSSIBLE, PROVIDESCONTRIBUTIONS TO BERKSHIRE MEDICAL CENTER IN SUPPORT OF ITSEDUCATIONAL AND RESEARCH MISSIONS.Desc
Total Program Service Expenses$80,566,597TotalProgramServiceExpensesAmt
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 Document14IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee425EmployeeCnt
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 Members2GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
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 (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DARLENE RODOWICZ
PRESIDENT8.7541.25Yes (X)Yes (X)$0$1,055,499$37,153
SCOTT ST GEORGE
TREASURER7.0043.00Yes (X)Yes (X)$0$602,502$25,392
JAMES LEDERER JR
TRUSTEE/CHIEF MED & QUAL OFFICER1.0049.00Yes (X)$0$595,737$52,362
CHERYL BOUDREAU
CLERK8.0032.00Yes (X)$0$129,314$19,721
SEAN MULLALLY
PHYSICIAN50.00$1,199,351$0$45,603Yes (X)
ANDREW DEMAGGIO
PHYSICIAN50.00$925,242$0$14,259Yes (X)
JEFFERY ST JOHN
PHYSICIAN50.00$909,129$0$59,209Yes (X)
NISAR AHMAD
PHYSICIAN50.00$890,898$0$55,950Yes (X)
TREVOR BAYLISS
PHYSICIAN50.00$757,321$0$56,159Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$4,681,941TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,383,052TotReportableCompRltdOrgAmt
Total Other Compensation$365,808TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K161IndivRcvdGreaterThan100KCnt
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
WEATHERBY LOCUMS INC
PO BOX 972633DALLASTX753972633MEDICAL STAFFING$2,154,095
COMPHEALTH MEDICAL STAFFING
PO BOX 972670DALLASTX753972670MEDICAL STAFFING$735,412
HENRY SCHEININC
PO BOX 371952PITTSBURGHMA152507952MEDICAL SUPPLIES$451,210
INTEGRITUS HEALTHCARE
PO BOX 2489PITTSFIELDMA01202ADMIN SERVICES$376,781
MASSACHUSETTES GENERAL PHYSICIANS ORGANI
PO BOX 3662BOSTONMA022413662CONTRACTED SERVICES$220,212
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
NET PATIENT SVC REV.621110$51,021,864$51,021,864
MEDICAL SVCS REV.621110$6,905,569$6,905,569
TEACHING & ADMIN REV.611600$451,111$451,111
FieldValueIRS element (for citing)
Total Program Service Revenue$58,378,544TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$58,378,544TotalRevenueColumnAmt
Related Or Exempt Func Income$58,378,544RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$57,517,937TotalAmt
Program Services$57,517,937ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$1,964,686TotalAmt
Program Services$1,964,686ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$3,734,828TotalAmt
Program Services$3,734,828ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$3,470,639TotalAmt
Program Services$3,470,639ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$9,089,102TotalAmt
Management And General$9,089,102ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$165,487TotalAmt
Program Services$165,487ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,129,667TotalAmt
Program Services$1,129,667ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$130,995TotalAmt
Program Services$130,995ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$437,443TotalAmt
Program Services$437,443ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$29,607TotalAmt
Program Services$29,607ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,878,813TotalAmt
Program Services$1,878,813ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
EXTERNAL LABOR$7,128,737$7,128,737
CME & OTHER MD EXPENSE$917,823$917,823
CONTRACTED SERVICES$662,041$662,041
INTERCOMPANY SALARY & F$505,121$505,121

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$892,773TotalAmt
Program Services$892,773ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$89,655,699TotalAmt
Program Services$80,566,597ProgramServicesAmt
Management And General$9,089,102ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$65,287BOYAmt
EOY$69,395EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,828,192BOYAmt
EOY$3,749,962EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$289,526BOYAmt
EOY$229,791EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$140,312BOYAmt
EOY$353,286EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$10,533,423BOYAmt
EOY$13,961,821EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,856,740BOYAmt
EOY$18,364,255EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$6,709,427BOYAmt
EOY$8,853,625EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$162,776BOYAmt
EOY$162,776EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,984,537BOYAmt
EOY$9,347,854EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,856,740BOYAmt
EOY$18,364,255EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

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$13,856,740BOYAmt
EOY$18,364,255EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$31,277,155ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$31,277,155OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
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 Org0MajorityDirTrstSupportedOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, SECTION C, LINE 1FormAndLineReferenceDesc
ExplanationBERKSHIRE FACULTY SERVICES, INC. HAS TWO DIRECTORS. DARLENE RODOWICZ IS A DIRECTOR FOR BERKSHIRE FACULTY SERVICES, INC. AS WELL AS BERKSHIRE MEDICAL CENTER, INC., FAIRVIEW HOSPITAL, AND NORTH ADAMS REGIONAL HOSPITAL CORPORATION.ExplanationTxt

Schedule D IRS990ScheduleD

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

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
DEFERRED COMPENSATION$9,181,020
LEASE ASSETS$295,757
DUE FROM AFFILIATES$4,485,044
FieldValueIRS element (for citing)
Total Book Value Other Assets$13,961,821TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DEFERRED COMPENSATION$9,181,020
LEASE LIABILITY$166,834
FieldValueIRS element (for citing)
Total Liability$9,347,854TotalLiabilityAmt
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 FACULTY SERVICES, INC. ARE INCLUDED WITHIN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF BERKSHIRE HEALTH SYSTEMS, INC. AND AFFILIATES FOR THE YEARS ENDED SEPTEMBER 30, 2024 AND 2023. THOSE FINANCIALS INCLUDE THE FOLLOWING FIN-48 FOOTNOTE: "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)
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 (8 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
SEAN MULLALLY
PHYSICIAN$491,407$0$704,257$0$3,687$0$14,850$0$30,753$0$1,244,954$0$0$0
DARLENE RODOWICZ
PRESIDENT$0$829,481$0$142,617$0$83,401$0$13,723$0$23,430$0$1,092,652$0$0
JEFFERY ST JOHN
PHYSICIAN$526,095$0$380,244$0$2,790$0$14,850$0$44,359$0$968,338$0$0$0
NISAR AHMAD
PHYSICIAN$485,716$0$402,280$0$2,902$0$14,850$0$41,100$0$946,848$0$0$0
ANDREW DEMAGGIO
PHYSICIAN$516,687$0$403,179$0$5,376$0$9,848$0$4,411$0$939,501$0$0$0
TREVOR BAYLISS
PHYSICIAN$532,427$0$222,196$0$2,698$0$14,850$0$41,309$0$813,480$0$0$0
JAMES LEDERER JR
TRUSTEE/CHIEF MED & QUAL OFFICER$0$484,083$0$42,500$0$69,154$0$12,430$0$39,932$0$648,099$0$0
SCOTT ST GEORGE
TREASURER$0$498,127$0$42,925$0$61,450$0$9,013$0$16,379$0$627,894$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE J, PART IIFormAndLineReferenceDesc
ExplanationIN 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 COMPENSATED FOR THEIR ROLES AS OFFICERS. PHYSICIANS WHO SERVE AS DIRECTOR (TRUSTEE) ARE COMPENSATED FOR THEIR ROLES AS PHYSICIANS. COMPENSATION OF THE OFFICERS AND KEY EMPLOYEES IS REVIEWED AND ESTABLISHED AT LEAST BIANNUALLY 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 BENCHMARK 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 2023, COMPENSATION FOR THE CEO WAS AT THE 40TH PERCENTILE FOR BASE PAY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3BERKSHIRE FACULTY SERVICES RELIES ON BHS MANAGEMENT SERVICES, INC. TO PROVIDE MANAGEMENT AND SUPPORT SERVICES FOR THE CHIEF EXECUTIVE OFFICER, CHIEF FINANCIAL OFFICER, VP GENERAL COUNSEL, VP OF HUMAN RESOURCES, AND VP OF PHYSICIAN SERVICES.
FORM 990, PART VI, SECTION A, LINE 6BHS MANAGEMENT SERVICES, INC. IS THE SOLE CORPORATE MEMBER OF BERKSHIRE FACULTY SERVICES.
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF TRUSTEES IS ELECTED BY THE MEMBERS OF THE BOARD OF TRUSTEES OF BERKSHIRE HEALTH SYSTEMS, INC.
FORM 990, PART VI, SECTION A, LINE 7BDECISIONS OF THE BFS BOARD ARE SUBJECT TO REVIEW BY THE BOARD OF BHS, 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 ENFORCES AND MONITORS ITS CONFLICT OF INTEREST POLICY BY REQUIRING ALL MEMBERS OF THE GOVERNING BODY AS WELL AS 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 BOARD IS NOT PERMITTED TO HAVE MATERIAL CONFLICTS OF INTEREST AND MEMBERS OF THE GOVERNING BODY ARE TO ABSTAIN FROM ACTION THAT MAY BE INFLUENCED BY THEIR CONFLICT OR POTENTIAL CONFLICT BY (A) NOT VOTING, OR (B) NOT VOTING AND LEAVING THE ROOM, OR (C) LEAVING THE GOVERNING BODY, AS DETERMINED BY THE GOVERNING BODY.
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 BENCHMARK IDENTIFIED BY SUCH INDEPENDENT CONSULTANTS. IN THE REPORTING YEAR, THE GOVERNING BODY TARGETED BASE COMPENSATION FOR MANAGEMENT EMPLOYEES AT THE 60TH PERCENTILE OF APPROPRIATE BENCHMARKS. THE ORGANIZATION FOLLOWED THIS PROCESS FOR TAX YEAR BEING REPORTED.
FORM 990, PART VI, SECTION C, LINE 18BERKSHIRE FACULTY SERVICES, INC'S FORM 990 REPORT IS AVAILABLE ON THE FOLLOWING WEBSITES: GUIDESTAR AT WWW.GUIDESTAR.ORG OFFICE OF THE MA ATTORENY 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.
FORM 990, PART XI, LINE 9:EQUITY TRANSFER 31,277,155.
FORM 990, PART XII, LINE 2CTHE PROCESS USED BY THE AUDIT COMMITTEE FOR THE OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS HAS NOT CHANGED COMPARED TO THE PRIOR YEAR.
FORM 990, PART VI, LINE 2BERKSHIRE FACULTY SERVICES (BFS) IS PART OF AN INTEGRATED DELIVERY SYSTEM INCLUDING NOT FOR PROFIT COMMUNITY HOSPITALS, WHICH HAVE COMMUNITY BOARDS. BFS IS A PHYSICIAN SERVICES SUPPORTING ORGANIZATION, WHICH SUPPORTS BERKSHIRE HEALTH SYSTEMS AND ITS AFFILIATES. THE BFS BOARD IS COMPRISED OF EMPLOYEES OF BERKSHIRE HEALTH SYSTEMS MANAGEMENT SERVICES, INC. (BHSMS) WHO ARE ALSO THE OFFICERS OF BERKSHIRE FACULTY SERVICES, INC. AND WHO HOLD THE SAME OFFICE ON THE BOARD OF BERKSHIRE MEDICAL CENTER INC. THIS BOARD STRUCTURE HAS NOT CHANGED SIGNIFICANTLY SINCE THE ORGANIZATION APPLIED FOR EXEMPT STATUS.

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 CORPORATIONMA501 (C) (3)12B-IIN/A0
BERKSHIRE MEDICAL CENTER INC
725 NORTH STREETPITTSFIELDMA01201042791396ACUTE CARE HOSPITALMA501 (C) (3)3N/A0
FAIRVIEW HOSPITAL
725 NORTH STREETPITTSFIELDMA01201042133860ACUTE CARE HOSPITALMA501 (C) (3)3N/A0
BHS MANAGEMENT SERVICES INC
725 NORTH STREETPITTSFIELDMA01201222755258MANAGEMENT SERVICESMA501 (C) (3)12B-IIN/A0
NORTH ADAMS REGIONAL HOSPITAL
725 NORTH STREETPITTSFIELDMA01201932484732ACUTE CARE HOSPITALMA501 (C) (3)3N/A0

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 STREETPITTSFIELDMA01201040913352REAL ESTATE MANAGEMENTMAFAIRVIEW HOSPITALC1.000000
BERKSHIRE FAMILY PRACTICE ASSOCIATES PC
20 ELM STREETPITTSFIELDMA01201842155335HEALTH SERVICESMAC0N/A
BERKSHIRE ORTHOPAEDIC ASSOCIATES INC
24 PARK STREETPITTSFIELDMA01201043017240HEALTH SERVICESMAC0N/A
BERKSHIRE APOTHECARY INC
725 NORTH STREETPITTSFIELDMA01201843975327RETAIL PHARMACYMABERKSHIRE MEDICAL CENTER INCC1.000000
BERKSHIRE EAR NOSE THROAT AND AUDIOLOGY ASSOCIATES PC
510 NORTH STREET 10PITTSFIELDMA01201222683819HEALTH SERVICESMAC0N/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 OrgYes (1)RentalOfFcltsFromOthOrgInd
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