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      <Form990ScheduleJPartII>
        <NamePerson>WILLIAM YOUNG</NamePerson>
        <Title>DIRECTOR OF IT</Title>
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      <Form990ScheduleJPartII>
        <NamePerson>ARTHUR MILANO</NamePerson>
        <Title>VP HUMAN RESOURCES</Title>
        <BaseCompensationFilingOrg>178450</BaseCompensationFilingOrg>
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      <Form990ScheduleJPartII>
        <NamePerson>JOHN ROGERS</NamePerson>
        <Title>VP GENERAL COUNSEL</Title>
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        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
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      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>THOMAS ROMEO</NamePerson>
        <Title>VP PHYSICIAN SERVICES</Title>
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      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ANTHONY J RINALDI</NamePerson>
        <Title>VP FAIRVIEW HOSPITAL</Title>
        <BaseCompensationFilingOrg>167460</BaseCompensationFilingOrg>
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      <Form990ScheduleJPartII>
        <NamePerson>EUGENE DELLEA</NamePerson>
        <Title>PRES FAIRVIEW HOSPITAL</Title>
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      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>RUTH BLODGETT</NamePerson>
        <Title>SR VP SYSTEM PLANNING &amp; PROGAMS</Title>
        <BaseCompensationFilingOrg>171906</BaseCompensationFilingOrg>
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      <Form990ScheduleJPartIII>
        <Identifier>SUPPLEMENTAL INFORMATION</Identifier>
        <ReturnReference>PART III</ReturnReference>
        <Explanation>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 26 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 ENTITIY), 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. FOR MOST OF MR. PHELPS 20+-YEAR TENURE AS CHIEF EXECUTIVE OFFICER, A WRITTEN AGREEMENT BETWEEN BERKSHIRE HEALTH SYSTEMS AND MR. PHELPS HAS CALLED FOR BERKSHIRE HEALTH SYSTEMS (AND ITS AFFILIATES) TO FUND A RETIREMENT PROGRAM THAT, WHEN ADDED TO HIS BASE COMPENSATION AND OTHER ROUTINE BENEFITS, WAS INTENDED TO BRING MR. PHELPS TOTAL COMPENSATION CLOSE TO THE 50TH PERCENTILE RANGE OF TOTAL COMPENSATION FOR COMPARABLE EXECUTIVES IN COMPARABLE HEALTHCARE ORGANIZATIONS, AS DETERMINED BY INDEPENDENT, NATIONALLY RECOGNIZED COMPENSATION REVIEWERS. CONTRIBUTIONS TO MR. PHELPS RETIREMENT PROGRAM HAVE BEEN FULLY REPORTED IN PRIOR YEARS. MR. PHELPSS INTEREST IN THE RETIREMENT PROGRAM BECAME FULLY VESTED AND, THEREFORE, FULLY REPORTABLE AND TAXABLE AS INCOME IN THE REPORTING YEAR. THE FULL AMOUNT OF MR. PHELPS INTEREST IN THE RETIREMENT PROGRAM IS REFLECTED ON FORM 990 PART VII LINE 1A ITEM 26 AND SCHEDULE J PART II ITEM 3. A PORTION OF THE RETIREMENT PROGRAM FUNDING IS ALLOCATED AMONG BERKSHIRE HEALTH SYSTEMS AND ITS DIRECT AFFILIATES. DAVID E. PHELPS, PRESIDENT (ALLOCATION IS INCLUSIVE OF $107,692 LIFE INSURANCE IN OTHER BENEFITS): BERKSHIRE MEDICAL CENTER, INC. 25.9 HOURS/50 TOTAL HOURS $358,104 BERKSHIRE FACULTY SERVICES, INC. 8.6/50 HOURS $120,285 FAIRVIEW HOSPITAL 3.5/50 HOURS $47,427 BERKSHIRE INDEMNITY COMPANY, SPC, LTD. 2/50 HOURS $24,057 BHS MANAGEMENT SERVICES, INC. 10/50 HOURS FOR THE BENEFIT OF: BOURNE MANAGEMENT SYSTEMS, INC. $ 9,210 GREENFIELD MANAGEMENT SYSTEMS, INC. $ 8,523 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $ 9,760 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $ 8,248 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $ 4,674 DANVERS MANAGEMENT SYSTEMS, INC. $ 4,399 PEABODY MANAGEMENT SYSTEMS, INC. $ 7,973 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $ 5,086 BERKSHIRE PENNSYLVANIA, INC. $ 7,561 XENIA EAST MANAGEMENT SYSTEMS, INC. $ 2,199 WILLOWOOD OF GREAT BARRINGTON, INC. $ 7,011 WILLOWOOD OF NORTH ADAMS, INC. $ 7,973 WILLOWOOD OF WILLIAMSTOWN, INC. $ 10,035 HILLCREST EXTENDED CARE SERVICES, INC. $ 18,421 BERKSHIRE RETIREMENT COMMUNITY, INC. $ 6,186 BERKSHIRE EXTENDED CARE SERVICES, INC. $ 550 INTEGRINURSE, INC. $ 1,650 INTEGRISCRIPT, INC. $ 3,987 HOSPICECARE IN THE BERKSHIRES, INC. $ 8,798 PITTSFIELD MANAGEMENT SYSTEMS, INC. $ 5,224 NON-AFFILIATED RABBI TRUST (ONE TIME PAYMENT) $1,770,636 DARLENE RODOWICZ: BERKSHIRE MEDICAL CENTER, INC. 37 HOURS/50 TOTAL HOURS $394,984 BERKSHIRE FACULTY SERVICES, INC. 7/50 HOURS $74,726 FAIRVIEW HOSPITAL 3/50 HOURS $32,026 BERKSHIRE INDEMNITY COMPANY, SPC, LTD. 2.5/50 HOURS $26,688 BHS MANAGEMENT SERVICES, INC. 0.5/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $5,338 WILLIAM JONES: BHS MANAGEMENT SERVICES, INC. 50/50 HOURS FOR THE BENEFIT OF: BOURNE MANAGEMENT SYSTEMS, INC. $ 36,272 GREENFIELD MANAGEMENT SYSTEMS, INC. $ 33,366 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $ 38,176 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $ 32,665 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $ 18,637 DANVERS MANAGEMENT SYSTEMS, INC. $ 17,334 PEABODY MANAGEMENT SYSTEMS, INC. $ 31,463 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $ 20,040 BERKSHIRE PENNSYLVANIA, INC. $ 30,060 XENIA EAST MANAGEMENT SYSTEMS, INC. $ 8,417 WILLOWOOD OF GREAT BARRINGTON, INC. $ 27,354 WILLOWOOD OF NORTH ADAMS, INC. $ 31,262 WILLOWOOD OF WILLIAMSTOWN, INC. $ 39,579 HILLCREST EXTENDED CARE SERVICES, INC. $ 72,745 BERKSHIRE RETIREMENT COMMUNITY, INC. $ 24,749 BERKSHIRE EXTENDED CARE SERVICES, INC. $ 2,104 INTEGRINURSE, INC. $ 6,212 INTEGRISCRIPT, INC. $ 15,731 HOSPICECARE IN THE BERKSHIRES, INC. $ 20,441 PITTSFIELD MANAGEMENT SYSTEMS, INC. $ 34,469 ARTHUR D. MILANO: BERKSHIRE MEDICAL CENTER, INC. 37.26 HOURS/50 TOTAL HOURS $226,767 BERKSHIRE FACULTY SERVICES, INC. 8.51/50 HOURS $51,794 FAIRVIEW HOSPITAL 2.13/50 HOURS $12,964 BHS MANAGEMENT SERVICES, INC. 2.1/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $609 BOURNE MANAGEMENT SYSTEMS, INC. $609 GREENFIELD MANAGEMENT SYSTEMS, INC. $609 NEW BEDFORD MANAGEMENT SYSTEMS, INC. $609 NORTHAMPTON MANAGEMENT SYSTEMS, INC. $609 EAST LONGMEADOW MANAGEMENT SYSTEMS, INC. $609 DANVERS MANAGEMENT SYSTEMS, INC. $609 PEABODY MANAGEMENT SYSTEMS, INC. $609 SOUTH YARMOUTH MANAGEMENT SYSTEMS, INC. $609 BERKSHIRE PENNSYLVANIA, INC. $609 XENIA EAST MANAGEMENT SYSTEMS, INC. $609 WILLOWOOD OF GREAT BARRINGTON, INC. $609 WILLOWOOD OF NORTH ADAMS, INC. $609 WILLOWOOD OF WILLIAMSTOWN, INC. $609 HILLCREST EXTENDED CARE SERVICES, INC. $609 BERKSHIRE RETIREMENT COMMUNITY, INC. $609 BERKSHIRE EXTENDED CARE SERVICES, INC. $609 INTEGRINURSE, INC. $609 INTEGRISCRIPT, INC. $609 HOSPICECARE IN THE BERKSHIRES, INC. $609 PITTSFIELD MANAGEMENT SYSTEMS, INC. $609 WILLIAM YOUNG: BERKSHIRE MEDICAL CENTER, INC. 36.5 HOURS/50 TOTAL HOURS $246,675 BERKSHIRE FACULTY SERVICES, INC. 9/50 HOURS $60,824 FAIRVIEW HOSPITAL 4/50 HOURS $27,033 BHS MANAGEMENT SERVICES, INC. .5/50 HOURS FOR THE BENEFIT OF: BERKSHIRE HEALTHCARE SYSTEMS, INC. $3,379</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>BERKSHIRE HEALTH SYSTEMS, INC. IS THE SOLE CORPORATE MEMBER OF BHS MANAGEMENT SERVICES, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>THE BOARD OF TRUSTEES IS COMPOSED OF THE INCUMBENT MEMBERS OF THE BOARD OF TRUSTEES OF BERKSHIRE HEALTH SYSTEMS, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>BERKSHIRE HEATLH 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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION ENFORCES AND MONITORS ITS CONFLICT OF INTEREST POLICY BY REQUIRING ALL MEMBERS OF THE GOVERNING BODY AND SENIOR MANAGEMENT TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST (A) ANNUALLY AND (B) AS POTENTIAL CONFLICTS ARISE. SENIOR EMPLOYEES ARE NOT PERMITTED TO HAVE MATERIAL CONFLICTS OF INTEREST. 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</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>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 YEAR ENDED 9/30/13.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>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</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AVERAGE HOURS DEVOTED TO RELATED ORGANIZATIONS</Identifier>
        <ReturnReference>FORM 990, SCHEDULE J</ReturnReference>
        <Explanation>JOHN ROGERS BERKSHIRE MEDICAL CENTER INC. - 25 HOURS/WEEK FAIRVIEW HOSPITAL - 3.5 HOURS/WEEK BERKSHIRE FACULTY SERVICES, INC. - 11.5 HOURS/WEEK BERKSHIRE HEALTHCARE SYSTEMS, INC. - 10 HOURS/WEEK ANTHONY J. RINALDI FAIRVIEW HOSPITAL - 50 HOURS/WEEK EUGENE A. DELLEA FAIRVIEW HOSPITAL - 50 HOURS/WEEK THOMAS ROMEO BERKSHIRE FACULTY SERVICES, INC. - 50 HOURS/WEEK RUTH BLODGETT BERKSHIRE MEDICAL CENTER, INC. - 50 HOURS/WEEK BRIAN T BURKE, MD FAIRVIEW HOSPITAL - 48 HOURS/WEEK EDMUND H HORNSTEIN, DO BERKSHIRE MEDICAL CENTER, INC. - CONTRACTED AS NEEDED ROBERT P WESPISER, MD BERKSHIRE MEDICAL CENTER, INC. - CONTRACTED AS NEEDED</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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      <Form990ScheduleRPartII>
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          <BusinessNameLine1>BERKSHIRE HEALTH SYSTEMS INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>725 NORTH STREET</AddressLine1>
          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
        </AddressUS>
        <EIN>042442944</EIN>
        <PrimaryActivities>PARENT CORP</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>11B</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
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        <NameOfDisregardedEntity>
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        <AddressUS>
          <AddressLine1>725 NORTH STREET</AddressLine1>
          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
        </AddressUS>
        <EIN>042133860</EIN>
        <PrimaryActivities>ACUTE CARE</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
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          <AddressLine1>725 NORTH STREET</AddressLine1>
          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
        </AddressUS>
        <EIN>042791396</EIN>
        <PrimaryActivities>ACUTE CARE</PrimaryActivities>
        <LegalDomicileState>MA</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BERKSHIRE FACULTY SERVICES INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>725 NORTH STREET</AddressLine1>
          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
        </AddressUS>
        <EIN>042995053</EIN>
        <PrimaryActivities>PHYSICIAN SERVICES</PrimaryActivities>
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        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>11B</PublicCharityStatus>
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        <NameOfRelatedOrg>
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          <AddressLine1>725 NORTH STREET</AddressLine1>
          <City>PITTSFIELD</City>
          <State>MA</State>
          <ZIPCode>01201</ZIPCode>
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        <PrimaryActivity>REAL ESTATE MANAGEMENT</PrimaryActivity>
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          <AddressLine1>197 ADAMS ROAD</AddressLine1>
          <City>WILLIAMSTOWN</City>
          <State>MA</State>
          <ZIPCode>01267</ZIPCode>
        </AddressUS>
        <EIN>042680535</EIN>
        <PrimaryActivity>HEALTH SERVICES</PrimaryActivity>
        <LegalDomicileState>MA</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>0</ControlledOrg>
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      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>1</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>1</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>1</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>WILLIAMSTOWN MEDICAL ASSOCIATES PC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>D</TransactionType>
        <AmountInvolved>161717</AmountInvolved>
        <MethodOfAmtDetermination>ACTUAL DOLLAR AMOUNT ADVANCED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>WILLIAMSTOWN MEDICAL ASSOCIATES PC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>135000</AmountInvolved>
        <MethodOfAmtDetermination>ACTUAL DOLLAR AMOUNT RECEIVED</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>