2020-08-14T08:41:54-05:00 2019-09-30 990 2018-10-01 042995053 BERKSHIRE FACULTY SERVICES INC BERK 4134472508 725 NORTH STREET PITTSFIELD MA 012014109 DARLENE RODOWICZ CFO & TREASURER 4134472508 2020-08-14 199.190.159.246 2020-08-14 09:33:59 ED P FE83AACB922434D76771044DEB7C22514A49A873 FE83AACB922434D76771044DEB7C22514A49A873 2018 2020-09-23 17:36:50Z DARLENE RODOWICZ 725 NORTH STREET PITTSFIELD MA 012014109 45850215 0 X WWW.BERKSHIREHEALTHSYSTEMS.ORG X 1988 MA TO IMPROVE THE HEALTH OF ALL PEOPLE IN OUR COMMUNITY REGARDLESS OF THEIR ABILITY TO PAY. 2 0 281 0 0 0 0 0 42137572 45850215 0 0 0 0 42137572 45850215 0 0 0 0 48605912 49122648 0 0 0 13376742 15052974 61982654 64175622 -19845082 -18325407 8260051 7955134 8260051 7955134 0 0 X THE MISSION OF BERKSHIRE FACULTY SERVICES IS TO IMPROVE THE HEALTH OF THE PEOPLE OF THE BERKSHIRES AND SURROUNDING COMMUNITIES BY PROVIDING MEDICAL EDUCATION AND MEDICAL SERVICES IN SUPPORT OF BERKSHIRE MEDICAL CENTER AND FAIRVIEW HOSPITAL. 0 0 57122896 45850215 PROVIDING 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. 57122896 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 39 0 281 1 0 0 0 0 0 0 0 0 0 0 X 2 0 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X X X DARLENE RODOWICZ 4134472809 725 NORTH STREET PITTSFIELD MA 01201 DAVID E PHELPS PRESIDENT 7.60 42.40 X X 0 784434 46882 DARLENE RODOWICZ TREASURER 7.00 43.00 X X 0 551301 40216 CHERYL BOUDREAU CLERK 8.00 32.00 X 0 115683 17882 GAURAV JAIN PHYSICIAN 50.00 X 675734 0 37061 ANDREW LEDERMAN PHYSICIAN 50.00 X 646734 0 39234 JOSEPH EMRICH PHYSICIAN 50.00 X 625427 0 31410 STEVEN WILL PHYSICIAN 50.00 X 619683 0 39524 GEORGE VEINOGLOU PHYSICIAN 50.00 X 630744 0 10403 3198322 1451418 262612 146 0 1 0 MCKESSON SPECIALTY CARE 15212 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 MEDICAL SUPPLIES 392878 MCKESSON SPECIALTY CARE 15212 COLLECTIONS CENTER DRIVE CHICAGO IL 60693 MEDICAL SUPPLIES 392878 HENRY SCHEIN INC PO BOX 371952 PITTSBURGH PA 152507952 MEDICAL SUPPLIES 358181 HENRY SCHEIN INC PO BOX 371952 PITTSBURGH PA 152507952 MEDICAL SUPPLIES 358181 BERKSHIRE MEDICAL MANAGMENT SERVICES PO BOX 594 PITTSFIELD MA 01202 MGT SERVICES 278790 8 NET PATIENT SVC REV. 621110 42156962 42156962 MEDICAL SVCS REV. 621110 3023287 3023287 TEACHING & ADMIN REV. 611600 669966 669966 45850215 45850215 45850215 0 0 42778600 42778600 1381792 1381792 2743501 2743501 2218755 2218755 7052726 7052726 2710428 2710428 1005938 1005938 8380 8380 545298 545298 11008 11008 2028557 2028557 CONTINUING MED EDUCATIO 809928 809928 INTERCOMPANY SALARY AND 380218 380218 CLEANING 101130 101130 TRANSCRIPTION 66958 66958 332405 332405 64175622 57122896 7052726 0 10948 254197 2609346 2696963 106449 121523 22701 35153 5510607 4847298 8260051 7955134 4460266 3789603 3799785 4165531 8260051 7955134 X 0 0 8260051 7955134 X -18325407 18325407 X X 0 1 X 1 0 X X 2 BERKSHIRE MEDICAL CENTER INC 042791396 3 1 0 0 FAIRVIEW HOSPITAL 042133860 3 1 0 0 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE A, SECTION C, LINE 1 BERKSHIRE FACULTY SERVICES, INC. HAS TWO DIRECTORS. DAVE PHELPS IS A DIRECTOR FOR BERKSHIRE FACULTY SERVICES, INC. AS WELL AS BERKSHIRE MEDICAL CENTER, INC. AND FAIRVIEW HOSPITAL. 0 DEFERRED COMPENSATION 457B 4165531 DUE FROM AFFILIATES 681767 4847298 DEFERRED COMPENSATION 4165531 4165531 X PART X, LINE 2: THE 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, 2019 AND 2018. 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." 0 0 0 0 0 0 0 0 0 DAVID E PHELPS PRESIDENT 0 744278 0 0 0 40156 0 12375 0 34507 0 831316 0 0 DARLENE RODOWICZ TREASURER 0 513014 0 0 0 38287 0 11357 0 28859 0 591517 0 0 GAURAV JAIN PHYSICIAN 434765 0 238476 0 2493 0 12375 0 24686 0 712795 0 0 0 ANDREW LEDERMAN PHYSICIAN 446272 0 197874 0 2588 0 12375 0 26859 0 685968 0 0 0 JOSEPH EMRICH PHYSICIAN 617403 0 0 0 8024 0 12375 0 19035 0 656837 0 0 0 STEVEN WILL PHYSICIAN 616926 0 0 0 2757 0 12375 0 27149 0 659207 0 0 0 GEORGE VEINOGLOU PHYSICIAN 512961 0 45774 0 72009 0 10403 0 0 0 641147 0 0 0 SCHEDULE J, PART II 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 COMPENSATED FOR THEIR ROLES AS OFFICERS. A PORTION OF THE COMPENSATION AMOUNT PAID TO OFFICERS OF THE FILING ENTITY IS ALLOCATED INTERNALLY AMONG THE FILING ENTITY AND ITS 23 ASSOCIATED NON-PROFIT, TAX-EXEMPT ENTITIES IN ORDER TO PROPERLY 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, DAVID PHELPS, 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 TOTAL COMPENSATION FOR MANAGEMENT EMPLOYEES AT THE 60TH PERCENTILE OF APPROPRIATE BENCHMARKS (OTHER THAN THE CHIEF EXECUTIVE OFFICER WHOSE TOTAL COMPENSATION REMAINS TARGETED AT THE 50TH PERCENTILE). MR. PHELPS' TOTAL COMPENSATION INCLUDES A PAYOUT FROM A VESTED RETIREMENT PROGRAM AND THE COST OF A LIFE INSURANCE POLICY, AS WELL AS CERTAIN OTHER TAXABLE BENEFITS THAT ARE GENERALLY AVAILABLE TO EMPLOYEES OF THE REPORTING ENTITY AND ITS RELATED ORGANIZATIONS. MR. PHELPS' BASE COMPENSATION AND VESTED RETIREMENT PROGRAM (AND OTHER TAXABLE BENEFITS) ARE REPORTED SEPARATELY ON SCHEDULE J, PART II, COLUMNS (B) (I) AND B (II) RESPECTIVELY AND FORM 990, PART VII COLUMN (E). MR. PHELPS' CASH COMPENSATION AND BENEFITS ARE ALLOCATED AMONG THE 23 RELATED ENTITIES FOR WHICH MR. PHELPS IS RESPONSIBLE. THE FOLLOWING LIST SHOWS THE ENTITIES TO WHICH THE IDENTIFIED OFFICER PROVIDED SERVICES, THE AVERAGE WEEKLY HOURS ALLOCATED TO EACH ENTITY, AND THE RESPECTIVE ALLOCABLE SHARE OF HIS OR HER ANNUAL COMPENSATION (REPORTABLE COMPENSATION AND OTHER COMPENSATION) FOR CALENDAR 2017: DAVID E. PHELPS, PRESIDENT: BERKSHIRE MEDICAL CENTER, INC. 26 HOURS/50 TOTAL HOURS $407,909 BERKSHIRE FACULTY SERVICES, INC. 8.75/50 HOURS $137,276 FAIRVIEW HOSPITAL 3.5/50 HOURS $54,910 BERKSHIRE INDEMNITY COMPANY, SPC, LTD. 1.75/50 HOURS $27,455 BHS MANAGEMENT SERVICES, INC. 10/50 HOURS FOR THE BENEFIT OF: BOURNE MANAGEMENT SYSTEMS, INC. $ 10,464 GREENFIELD MANAGEMENT SYSTEMS, INC. $ 9,656 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $ 11,029 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $ 11,719 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $ 5,483 DANVERS MANAGEMENT SYSTEMS, INC. $ 5,083 PEABODY MANAGEMENT SYSTEMS, INC. $ 9,217 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $ 5,875 WILLOWOOD OF GREAT BARRINGTON, INC. $ 8,009 WILLOWOOD OF NORTH ADAMS, INC. $ 9,170 WILLOWOOD OF WILLIAMSTOWN, INC. $ 11,610 HILLCREST EXTENDED CARE SERVICES, INC. $ 21,360 BERKSHIRE RETIREMENT COMMUNITY, INC. $ 3,718 BERKSHIRE EXTENDED CARE SERVICES, INC. $ 1,796 INTEGRINURSE, INC. $ 1,553 INTEGRISCRIPT, INC. $ 3,938 HOSPICECARE IN THE BERKSHIRES, INC. $ 6,236 HOSPICE OF FRANKLIN COUNTY, INC. $ 2,173 PITTSFIELD MANAGEMENT SYSTEMS, INC. $ 10,158 HOLYOKE RETIREMENT COMMUNITY $8,637 DARLENE RODOWICZ: BERKSHIRE MEDICAL CENTER, INC. 37 HOURS/50 TOTAL HOURS $407,963 BERKSHIRE FACULTY SERVICES, INC. 7/50 HOURS $77,182 FAIRVIEW HOSPITAL 3/50 HOURS $33,078 BERKSHIRE INDEMNITY COMPANY, SPC, LTD. 2.5/50 HOURS $27,565 BHS MANAGEMENT SERVICES, INC. 0.5/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $5,513 FORM 990, PART VI, SECTION A, LINE 3 BERKSHIRE FACULTY SERVICES RELIES ON BHS MANAGMENT 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 6 BHS MANAGMENT SERVICES, INC. IS THE SOLE CORPORATE MEMBER OF BERKSHIRE FACULTY SERVICES. FORM 990, PART VI, SECTION A, LINE 7A THE 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 7B DECISIONS OF THE BFS BOARD ARE SUBJECT TO REVIEW BY THE BOARD OF BHS, INC. FORM 990, PART VI, SECTION B, LINE 11B BERKSHIRE 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 12C THE 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 15 COMPENSATION 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 TOTAL 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 18 BERKSHIRE 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 19 GOVERNANCE 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 18,325,407. FORM 990, PART XII, LINE 2C THE PROCESS USED BY THE AUDIT COMMITTEE FOR THE OVERSIGHT OF THE AUDIT OF FINANCIAL STATEMENTS HAS NOT CHANGED COMPARE TO THE PRIOR YEAR. FORM 990, PART I, LINE 2 BERKSHIRE 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. BERKSHIRE HEALTH SYSTEMS INC 725 NORTH STREET PITTSFIELD MA 01201 042442944 PARENT CORPORATION MA 501 (C) (3) 12B-II N/A 0 BERKSHIRE MEDICAL CENTER INC 725 NORTH STREET PITTSFIELD MA 01201 042791396 ACUTE CARE HOSPITAL MA 501 (C) (3) 3 N/A 0 FAIRVIEW HOSPITAL 725 NORTH STREET PITTSFIELD MA 01201 042133860 ACUTE CARE HOSPITAL MA 501 (C) (3) 3 N/A 0 BHS MANAGEMENT SERVICES INC 725 NORTH STREET PITTSFIELD MA 01201 222755258 MANAGEMENT SERVICES MA 501 (C) (3) 12B-II N/A 0 TRI-STATE MEDICAL MANAGEMENT CORP 725 NORTH STREET PITTSFIELD MA 01201 040913352 REAL ESTATE MANAGEMENT MA FAIRVIEW HOSPITAL C 1.00000 0 BERKSHIRE FAMILY PRACTICE ASSOCIATES PC 20 ELM STREET PITTSFIELD MA 01201 842155335 HEALTHCARE SERVICES MA N/A C 0 BERKSHIRE ORTHOPAEDIC ASSOCIATES PC 24 PARK STREET PITTSFIELD MA 01201 043017240 HEALTHCARE SERVICES MA N/A C 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 1 1 1 1 0