Form 990 Return ofOrganization ExemptFromIncomeTax OMBNo ...990s.foundationcenter.org/990_pdf_archive/042/... · Return ofOrganization ExemptFromIncomeTax OMBNo 1545-M Undersection

Form 990Department of the TreasuryInternal Revenue Service

Return of Organization Exempt From Income Tax OMB No 1545-MUnder section 501(c ), 527, or 4947( a)(1) of the Internal Revenue Code (except black lung

2007benefit trust or private foundation )

Opeto Public► The organization may have to use a copy of this return to satisfy state reporting requirements action

A For the 2007 calendar year , or tax year beginning OCT 1 2007 and ending SEP 30, 2008

B Check if ply C Name of organization D Employer Identification numberapplicable

use IRS

halabel

or' ERKSHIRE FACULTY SERVICES , INC . 04-29950530Namee type

seeNumber and street (or P 0 box If mail is not delivered to street address) Room/sude E Telephone number

=retu rn clecspe 725 NORTH STREET 413-447-2081Termin-

=abonIneWC-none City or town, state or country, and ZIP + 4 Q Cash OX AccrualF Accounting nemoct

= returnitl^ ITTSFIELD MA 01201 0 )specs ►= ^d9von • Section 501(c )(3) organizations and 4947 ( a)(1) nonexempt charitable trusts H and I are not applicable to section 527 organizations.

must attach a completed Schedule A (Form 990 or 990 EZ ).H(a) Is this a group return for affiliates? =Yes M No

G Website H(b) If'Yes' enter number of affiliates ► N/!iJ Organization type 501(c)( 3 )/ Insert no) 04947(a)(1)orE:] 527 H(c) Are all affiliates included? N/A 0Yes =No

K Check here 10, if the organization is not a 509(a)(3) supporting organization and its gross(IT -NO ' attach a list )

H(d)Issthisthis a separate return filed by an or-

receipts are normally not more than $25,000 A return is not required, but if the organization g anization covered by a g rou p rulin g ? 0 Yes EXI No

chooses to file a return, be sure to file a complete return I Grou p Exem ption Number ► N/A

M Check ► OX if the organization is not required to attach

L Gross receipts Add lines 6b, 8b, 9b, and 10b to line 12 ► 27 , 941 , 790. Sch B (Form 990, 990-EZ, or 990-PF)

PAri t Revenue . Expenses. and Chanaes in Net Assets or Fund Balances

1

a

Contributions , gifts, grants , and similar amounts received

Contributions to donor advised funds 1 a

b Direct public support ( not included on line 1 a) 1 b

c Indirect public support ( not included on line 1a) _ 1c

it Government contributions ( grants ) ( not included on line 1a) ld

e Total ( add lines la through 1d) (cash $ noncash $ ) le 0.

2 Program service revenue including government fees and contracts (from Part VII, lin e 93 ) 2 27,926,276.

3 Membership dues and assessments 3

4 Interest on savings and temporary cash investments 4 15,514.

5 Dividends and interest from securities 5

6 a

b

c

Gross rents

Less rental expenses

Net rental income or ( loss) Subtract line 6b from line 6a

6a

6b

6c

e 7 Other investment income (describe ► 7d

8 a Gross amount from sales of assets other (A) Securities ( B ) Other

cc W 8a

b Leôd^r s I penses 8b

c G n or ( loss) (attach schedule) W 8c

d gai sT OrjbDfirle columns (A) and (B ) 8d

9

a

b

c

cial events and activities ( aft chedule ) If any amount is from gaming , check here ► 0

Gross of confnbubons reported on line I b) 9a

Less of an fu raising expenses 9b

Net income or (loss ) from special events Subtract line 9b from line 9a c

10 a

b

c

Gross sales of inventory , less returns and allowances 10a

Less cost of goods sold 10b

Gross profit or (loss ) from sales of inventory (attach schedule) Subtract line 10b from line 10a 10c

11 Other revenue (from Part VII , line 103) _ 11

12 Total revenue . Add lines le 2 3 4 5 , 6c 7 8d 9c , 10c and 11 12 27 , 941 , 790.

13 Program services (from line 44, column (8)) 13 25 , 206 , 123.

14 Management and general (from line 44, column (C)) 14 2 , 735 , 667 .

15 Fundraising (from line 44, column (D)) 15CLW 16 Payments to affiliates ( attach schedule) 16

17 Total exp enses . Add lines 16 and 44 , column (A) 17 27 , 941 , 790 .

18 Excess or (deficit ) for the year Subtract line 17 from line 12 18 0 .

6 19 Net assets or fund balances at beginning of year (from line 73, column (A)) 19 0 .

yZ, 20 Other changes in net assets or fund balances (attach explanation) 20 0 .

21 Net assets or fund balances at end of year Combine lines 18 , 19, and 20 21 0

izii07 LHA For Privacy Act and Paperwork Reduction Act Notice , see the separate instructions.

113360807 781957 221 2007.07091 BERKSHIRE FACULTY SERVICES,

Form 990 (2007)1

221 2-'^

Form 990 2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Page 2^f Statement of All organizations must complete column (A) Columns (B), (C), and ( D) are required for section 501(c)(3)

Functional Expenses and (4 ) organizations and section 4947(a)(1) nonexempt chartable trusts but optional for others

Do not include amounts reported on line6b, 8b, 9b, 1Ob, or 16 of Part/.

(A) Total (B) Programservices

(C) Managementand general

(D) Fundraising

22a Grants paid from donor advised funds

(attach schedule)

(cash $ 0 • noncash $ 0

It this amount includes foreign grants , check here 10, 0 2a

22b Other grants and allocations (attach schedule

(cash $ 0 • noncash $ 0

If this amount includes foreign grants , check here 0 22b

23 Specific assistance to individuals (attach

schedule) 23

24 Benefits paid to or for members (attach

schedule) 24

25a Compensation of current officers, directors, key

employees, etc listed in Part V-A 25a 0. 0. 0. 0.

b Compensation of former officers, directors, key

employees, etc listed in Part V-B 25b 0. 0. 0. 0.

c Compensation and other distributions, not included

above, to disqualified persons (as defined under

section 4958(f)(1)) and persons described in

section 4958(c)(3)(B) 5c

26 Salaries and wages of employees not

included on lines 25a, b, and c 26 17 , 465,643. 17,337,817. 127 , 826.27 Pension plan contributions not included on

lines25a,b,andc 27 407 246. 404,077. 3,169.28 Employee benefits not included on lines

25a•27 28 1, 653, 809. 1, 641, 736. 12 , 073.29 Payroll taxes 29 892,411. 885,896. 6 , 515.30 Professional fundraising fees 30

31 Accounting fees 31

32 Legal fees 32

33 Supplies 33 991 613. 926, 725. 64 , 888.34 Telephone 34 40 825. 40 , 527. 298.35 Postage and shipping 35 1,812. 1 , 799. 13.

36 Occupancy 36 800 630. 800 630.37 Equipment rental and maintenance 37 7,565. 7,510. 55.

38 Punting and publications 38 3,839. 3,811. 28.39 Travel 39 100, 601. 99,867. 734.40 Conferences, conventions, and meetings 40

41 Interest _ 41 1 , 170. 1 170.42 Depreciation, depletion, etc. (attach schedule) 42

43 Other expenses not covered above (Itemize):

a 43a

b 43b

c 43c

d 43d

e 43e

f 4311g SEE STATEMENT 1 43 5 , 574 , 626. 3 , 055 , 728. 2 , 518 , 898.

44 Total functional expenses . Add lines 22a through

43g (Organizations completing columns (B)-(D),

carry these totals to lines 13-15) 44 27 , 941 , 790. 25 , 206 , 123. 2 , 735 , 667. 1 0.Joint Costs . Check 0 0 if you are following SOP 98-2.

Are any joint costs from a combined educational campaign and fundraising solicitation reported in (B) Program services . 0 0 Yes 0 No

if 'Yes,' enter ( I) the aggregate amount of these joint costs $ N/A , (ii) the amount allocated to Program services $ N/A

llul tha amount allocated to Mananement and neneral $ N/A . and tivl the amount allocated to Fundraisina $ N/A

i-27 o7 Form 990 (2007)

213360807 781957 221 2007. 07091 BERKSHIRE FACULTY SERVICES, 221 2

Form 990 200 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Page 3Part 11f Statement of Program Service Accomplishments (See the instructions.)

Form 990 is available for public inspection and, for some people, serves as the primary or sole source of information about a particular organization.

How the public perceives an organization in such cases may be determined by the information presented on its return. Therefore, please make sure the

return is complete and accurate and fully describes, in Part III, the organization's programs and accomplishments.

What is the organization 's primary exempt purpose? ►SEE STATEMENT 3

Program ServiceExpenses

All organizations must describe their exempt purpose achievements in a clear and concise manner . State the number of

clients served , publications issued , etc. Discuss achievements that are not measurable . (Section 501 (c)(3) and (4)

organizations and 4947(a)(1) nonexempt charitable trusts must also enter the amount of grants and allocations to others .)

(Required for 501(c)(3)and ( 4) orgs , and

4947(a)(1) trusts, butoptional for others )

a SEE STATEMENT 2

(Grants and allocations $ If this amount includes foreign rants check here ► 0 25,206,123 .

b

(Grants and allocations $ If this amount includes foreig n grants , check here ► QC

(Grants and allocations $ If this amount includes foreig n grants , check here ►d

(Grants and allocations $ If this amount includes foreig n rants check here ► E]

e Other program services (attach schedule)

(Grants and allocations $ If this amount includes foreig n rants check here ► E]

f Total of Program Service Expenses (should equal line 44, column (B), Program services) ► 25,206,123.

Form 990 (2007)

n=i12-27-07

313360807 781957 221 2007.07091 BERKSHIRE FACULTY SERVICES, 221 2

Form990 2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Page 4Part IV Balance Sheets (See the instructions.)

Note : Where required, attached schedules and amounts within the description column (A) (B)should be for end-of-year amounts only. Beginning of year End of year

45 Cash - non-interest-bearing 3,183. 45 1 , 736.46 Savings and temporary cash investments 40,132. 46 50 , 511.

47 a Accounts receivable 47a 3,057 , 084.b Less: allowance for doubtful accounts 47b 1 , 2 01 3 5 5. 1,260,897. 47c 1,855 , 729.

48 a Pledges receivable 48a

b Less: allowance for doubtful accounts 48b 48c

49 Grants receivable 49

50 a Receivables from current and former officers, directors, trustees, and

key employees 50a

b Receivables from other disqualified persons (as defined under section

4958(f)(1)) and persons described in section 4958(c)(3 (B) 50b

51 a Other notes and loans receivable STMT 3 51a 335 , 260.b Less allowance for doubtful accounts 51 b 52,013. 153,551. 51c 283 , 247.

52 Inventories for sale or use 52

53 Prepaid expenses and deferred charges 27,619. 53 50,086.54 a Investments - publicly-traded securities ► Cost FMV 54a

b Investments - other securities ► Cost FMV 54b

55 a Investments - land, buildings, and

equipment: basis 55a

b Less: accumulated depreciation 55b 55c

56 Investments - other 56

57 a Land, buildings, and equipment: basis 57a

b Less: accumulated depreciation 57b 57c

58 Other assets, including program-related investments

(describe ► SEE STATEMENT 4 ) 2 0 46,745. 58 1 , 2 19 2 8.59 Total assets must eq ual line 74 ) . Add lines 45 throu gh 58 3 , 532 , 127. 59 3 , 453 , 237.60 Accounts payable and accrued expenses 3,353 , 626. 60 3 , 265 , 132.61 Grants payable 61

62 Deferred revenue 7 , 196. 62 7 , 533.

63 Loans from officers, directors, trustees, and key employees 63

64 a Tax-exempt bond liabilities 64a

b Mortgages and other notes payable 64b

65 Other liabilities (describe ► SEE STATEMENT 5 ) 171 , 305. 65 180 , 572.

66 Total liabilities . Add lines 60 through 65 3 , 532 , 127. 66 3 , 453 , 237.Organizations that follow SFAS 117, check here ► E] and complete lines

67 through 69 and lines 73 and 74.N

67 Unrestricted 67

j 68 Temporarily restricted 68_òff 69 Permanently restricted 69

C Organizations that do not follow SFAS 117, check here 01 ERK andLL complete lines 70 through 74.

° 70 Capital stock, trust principal, or current funds 0. 70 0

71 Paid-in or capital surplus, or land, building, and equipment fund 0. 71 0 .

72 Retained earnings, endowment, accumulated income, or other funds 0. 72 0 .

73 Total net assets or fund balances . Add lines 67 through 69 or lines 70 through 72

(Column (A) must equal line 19 and column ( B) must equal line 21) _ 0. 1 73 0

74 Total liabilities and net assets/fund balances . Add lines 66 and 73 3 , 532 , 127. 1 74 3 , 453 , 237.Form 990 (2007)

72303112-27-07

13360807 781957 221 2007.07091 BERKSHIRE FACULTY SERVICES, 221

Form 990 2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Page 5IFWt IV-A Reconciliation of Revenue per Audited Financial Statements With Revenue per Return (seethe

instruc tions)

a Total revenue, gains, and other support per audited financial statements a 27 , 941,790.b Amounts included on line a but not on Part I, line 12:

1 Net unrealized gains on investments b1

2 Donated services and use of facilities b2

3 Recoveries of prior year grants b3

4 Other (specify): b4

Add lines b1 through b4 b 0

C Subtractlinebfromlinea c 27 941,790.d Amounts included on Part I, line 12, but not on line a:

1 Investment expenses not included on Part I, line 6b dl

2 Other (specify): d2

Add lines dl and d2 d 0 .

e Total revenue Part I line 12) . Add lines c and d ► e 2 7 941 790 .P NV-B Reconciliation of Expenses per Audited Financial Statements With Expenses per Return

a Total expenses and losses per audited financial statements a 27,941,790.

b Amounts included on line a but not on Part I, line 17:

1 Donated services and use of facilities b1

2 Prior year adjustments reported on Part I, line 20 b2

3 Losses reported on Part I, line 20 b3

4 Other (specify): b4

Add lines b1 through b4 b 0

c Subtractlinebfromlinea c 27,941,790.

d Amounts included on Part I, line 17, but not on line a:

1 Investment expenses not included on Part 1, line 6b d1

2 Other (specify): d2

Add lines dl and d2 d 0 .

.e Total expenses Part I line 17) . Add lines c and d ► e 127 , 941 , 790Part V-AJ Current Officers, Directors , Trustees, and Key Employees (List each person who was an officer, director, trustee,

or kev emolovee at any time dunna the year even if they were not compensated .) (See the Instructions.)

(A) Name and address(B) Title and average hours

per week devoted toposition

(C) Compensation(If not paid, enter

-0 -,

( D)Contnbunons toemployee °e

com "satio" la"9

(E) Expenseaccount and

other allowances

DAVID PHELPS RESIDENT/DI CTOR______________________45 GRAVESLEIGH TERRACE-------------------------------PITTSFIELD MA 01201 50.00 0. 0. 0.CHERYL BOUDREAU CLERK___________________3 PONDVIEW DRIVE---------------------------------DALTON MA 01226 50.00 0. 0. 0.DARLENE RODOWICZ TREASURER/DIR ECTOR3--

9--E-.- HA----RB-R--R-O-AD------------------O1 _____ ________________________CHESHIRE MA 01225 50.00 0. 0. 0.LISA TRUMBLE

-----------------P PHYSICIAN SERVICES

- ----S-U-MME---R- STREET32ADAMS , MA 01220 50.00 0. 0. 0.ARTHUR MILANO

-------------------------P HUMAN RESO URCES

--------TO TRE TL ING N S E50 AR _ _ _ _________________ _ _ _ _ _ __ _

PITTSFIELD MA 01201 50.00 0. 0. 0.JOHN ROGERS

-----------------------P GENERAL COUNSEL

-----COURT__

LENOX MA 01240 50.00 0. 0. 0.

------------------------------------------------------------------

---------------------------------

---------------------------------

Form 990 (2007)

723041 12-27-07

13360807 781957 2215

2007.07091 BERKSHIRE FACULTY SERVICES, 221 2

Form 990 (2007) BERKSH IRE FACULTY SERVICES, INC. 04 -2995053 Page6Part Y-Al Officers, Directors, Trustees , and Key Employees (continued) Yes No75 a Enter the total number of officers, directors, and trustees permitted to vote on organization business at board

meetings ` . ► 2

b Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employeeslisted in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A,Part II-A or II-B, related to each other through family or business relationships? If 'Yes,' attach a statement that identifiesthe individuals and explains the relationship(s) 75b X

C Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employeeslisted in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A,Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to theorganization? See the instructions for the definition of 'related organization.' SEE STATEMENT 7 75c X

If 'Yes,' attach a statement that includes the information described in the instructions.

d Does the organization have a written conflict of interest policy? 75d X

Part V- Former Officers, Directors, Trustees , and Key Employees That Received Compensation or OtherBenefits (If any former officer, director, trustee, or key employee received compensation or other benefits (described below) duringthe year, list that person below and enter the amount of compensation or other benefits in the appropriate column. See the instructions.)

(A) Name and addressNONE

(B) Loans and Advances(C) Compensation

(if not paid,enter -0-)

(D) cont,hbuuons toemployee benefit

comep' pe

ns d eferred

on plans

(E) Expenseaccount and

other allowances

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

---------------------------------

Pad Other Information (See the instructions) Yes No76 Did the organization make a change in its activities or methods of conducting activities? If 'Yes,' attach a detailed

statement of each change 76 X

77 Were any changes made in the organizing or governing documents but not reported to the IRS? 77 X

If 'Yes,' attach a conformed copy of the changes.

78 a Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return? 78a X

b If 'Yes,' has rt filed a tax return on Form 990-T for this year? N/A 78b

79 Was there a liquidation, dissolution, termination, or substantial contraction during the year? If 'Yes,' attach a statement 79 X

80 a Is the organization related (other than by association with a statewide or nationwide organization) through common

membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization? 80a X

b If 'Yes,' enter the name of the SEE STATEMENT 6

and check whether it is = exempt or nonexempt

81 a Enter direct and indirect political expenditures. (See line 81 instructions.) 81a 0

b Did the or anization file Form 1120-POL for this year? 1b XForm 990 (2007)

723161/12-27-07

13360807 781957 2216

2007.07091 BERKSHIRE FACULTY SERVICES, 221 2

Form 990 2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Page 7Pan V1 I Other Information (continued) Yes No82 a Did the organization receive donated services or the use of materials , equipment , or facilities at no charge or at substantially

less than fair rental value?

b If 'Yes ,' you may indicate the value of these items here . Do not include this

amount as revenue in Part I or an expense in P II.

b j Y(See instructions in Part III .) i (QC4o1S . ow. - * &erv I G'es 182b I N/A

83 a Did the organization comply with the public inspection requirements for returns and exemption applications?

b Did the organization comply with the disclosure requirements relating to quid pro quo contributions? _

84 a Did the organization solicit any contributions or gifts that were not tax deductible?

b If 'Yes ,' did the organization include with every solicitation an express statement that such contributions or gifts were not

tax deductible? N./A85 a 501 (c)(4), (5), or (6). Were substantially all dues nondeductible by members? N/A

b Did the organization make only in -house lobbying expenditures of $2,000 or less? N/A

If 'Yes' was answered to either 85a or 85b , do not complete 85c through 85h below unless the organization received a

waiver for proxy tax owed for the prior year.

c Dues, assessments, and similar amounts from members 85c N/A

d Section 162(e) lobbying and political expenditures 85d N/A

e Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices 85e N/A

f Taxable amount of lobbying and political expenditures (line 85d less 85e) 85f N/A

g Does the organization elect to pay the section 6033(e) tax on the amount on line 85f? N/A

h If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount on line 85f

to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the

following tax year? N/A

88 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on

line 12 86a N/A

b Gross receipts, included on line 12, for public use of club facilities 86b N/A

87 501(c)(12) organizations Enter: a Gross income from members or shareholders 87a N/A

b Gross income from other sources. (Do not net amounts due or paid to other sources

against amounts due or received from them.) 187b I N/A

88 a At any time during the year, did the organization own a 50% or greater interest in a taxable corporation or partnership,

or an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?

If 'Yes,' complete Part IX

b At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of

section 512(b)(13)? If "Yes,' complete Part XI

89 a 501(c)(3) organizations. Enter: Amount of tax imposed on the organization during the year under:

section 4911100, 0 . , section 4912 ► 0 . , section 4955 ►b 501(c)(3) and 501(c)(4) organizations. Did the organization engage in any section 4958 excess benefit

transaction during the year or did it become aware of an excess benefit transaction from a prior year?

If 'Yes,' attach a statement explaining each transaction 89b X

C Enter: Amount of tax imposed on the organization managers or disqualified persons during the year under

sections 4912, 4955, and 4958 ► 0.

d Enter: Amount of tax on line 89c, above, reimbursed by the organization ► 0.

e All organizations. At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? 898 X

f All organizations. Did the organization acquire a direct or indirect interest in any applicable insurance contract? 89f X

g For supporting organizations and sponsoring organizations maintaining donor advised funds. Did the supporting organization,

or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year? 89 X

90 a List the states with which a copy of this return is filed

b Number of employees employed in the pay period that includes March 12, 2007 90b 842

91 a The books are in care of ► DARLENE RODOWICZ Telephone no ► 413-447-2809

Locatedat ► 725 NORTH STREET, PITTSFIELD, MA ZIP+4 ► 01201

b At any time during the calendar year, did the organization have an interest in or a signature or other authority over Yes No

a financial account in a foreign country (such as a bank account, securities account, or other financial account)? 91 b X

If 'Yes,' enter the name of the foreign country ► N/A

See the instructions for exceptions and filing requirements for Form TD F 90-22.1, Report of Foreign Bank

and Financial Accounts.

Form 990 (2007)

723162 / 12-27-07

X

XX

X

85h

88a X

► 88b X

0.


Form 990 2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Page 8Part VI Other Information (continued) Yes No

c At any time during the calendar year , did the organization maintain an office outside of the United States? 91C X

If 'Yes,' enter the name of the foreign country ► N/A

92 Section 4947(a)(1) nonexempt chartable trusts filing Form 990 in lieu of Form 1041 - Check here ► 0and enter the amount of tax-exempt interest received or accrued during the tax year ► 1 92 I N/A

Noteindic

93

a

b

C

d

0

f

994

95 1

96

97

a

b

98

99

100

101

102

103

a

b

Cd

0

104

(See the instructions.)

Enter ross amounts unless otherwise Unrelated business income Excluded by section 512, 513, or 514gated.

rogram service revenue :

(A)Businesscode

(B)Amount

MExcl u-g

e

(D)Amount

(E)

Related or exemptfunction income

PATIENT REVENUE 26 829 630.TEACHING REVENUE 1 , 096 , 646.

Medicare/Medicaid payments

ees and contracts from government agencies

Membership dues and assessments

nterest on savings and temporary cash investments 14 15,514.ividends and interest from securities

et rental income or (loss) from real estate:

ebt•fnanced property

ot debt-financed property

et rental income or (loss) from personal property

ther investment income

am or (loss) from sales of assets

ther than inventory

et income or (loss) from special events

ross profit or (loss) from sales of inventory

ther revenue:

ubtotal (add columns (B), (D), and (E)) 0. 1 15 514.

P

F

D

N

d

n

N

O

G

o

N

G

O

27 , 926 , 276.S105 Total (add line 104 , columns (B), (D), and (E))Note : Line 105 plus line le, Part 1, should equal the amount on line 12, Part I.

► l/,941,190.

part Vltl Relationship of Activities to the Accomplishment of Exempt Purposes (see the Instructions)Line No . Explain how each activity for which income is reported in column (E) of Part VII contributed importantly to the accomplishment of the organization's

exempt purposes (other than by providing funds for such purposes)

SEE STATEMENT 8

fa>'t 1X Information Regarding Taxable Subsidiaries and Disregarded Entities (See the Instructions)

Name, address, and EIN of corporation, Percentage of Natu

N/A

't X....I Information Regarding Transfers Associated

(a) Did the organization, during the year, receive any funds, directly or indirectly,

(b) Did the organization, during the year, pay premiums, directly or indirectly, on

Note: If "Yes" to (b), file Form 8870 and Form 4720 (see instructions).

72316312-27-07

13360807 781957 221 2007.07091

Form 990 2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Page 9Part X Information Regarding Transfers To and From Controlled Entities . Complete only if the organization is a

controlling organization as defined in section 512(b)(13). N/A

Yes No106 Did the reporting organization make any transfers to a controlled entity as defined in section 512(b)(13) of the Code? If 'Yes,'

complete the schedule below for each controlled entity .

(A) (B) (C) (D)

Name, address, of each Em p toyer Description of Amount ofcontrolled entity

IdentificationNumber transfer transfer

a---------------------------------

---------------------------------

b---------------------------------

- --------------------------------

c---------------------------------

- --------------------------------

Totals

Yes No107 Did the reporting organization receive any transfers from a controlled entity as defined in section 512(b)(13) of the Code? If 'Yes,'

com plete the schedule below for each controlled entity .

(A) (B) (C) (D)Name, address , of each Emp loyer Description of Amount of

controlled entityIdentificationNumber transfer transfer

a---------------------------------

---------------------------------

b---------------------------------

- --------------------------------

c---------------------------------

- --------------------------------

Totals

Yes No108 Did the organization have a binding written contract in effect on August 17, 2006, covering the interest, rents, royalties, and

annuities described in question 107 above?Under h f perjury . I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true , correct,and co plete D aratlon of preparer (oth an officer) is based on all information of which preparer has any knowledge

Please ' ' 3 O

Sign Signature of officer DateHere DARLENE RODOWICZ, CHI FINANCIAL OFFICER

Type or print name and title

Preparer's h Date Check If Preparer's SSN or P N (See Gen Inst. )Q

Paidsignature

self-employed ►

Preparers Firm' s name (orIf EIN ►

Use Only yoursself-employed),address, andzP+a Phone no ►

Form 990 (2007)

723164/12-27-07

13360807 781957 221 2007.07091 BERKSHIRE FACULTY SERVICES, 221

SCHEDULE A(Form 990 or 990-EZ)

Department of the Treasury

Internal Revenue Service

Name of the organization

Organization Exempt Under Section 501(c)(3)(Except Private Foundation ) and Section 501(e), 501(t), 501(k),

501(n), or 4947( a)(1) Nonexempt Charitable Trust

Supplementary Information-(See separate instructions.)► MUST be completed by the above organizations and attached to their Form 990 or 990-EZ

BERKSHIRE FACULTY S INC .

OMB No 1545-0047

2007Employer identification number

04 2995053Pârt I Compensation of the Five Highest Paid Employees Other Than Officers, Directors , and Trustees

(See vane 1 of the instructions List each one If there are none enter 'None ')

(a) Name and address of each employee paid (b) Title and average hoursper week devoted to (c) Compensation (d)Conyeeutions

to

plans & defbenellerred

( e) Expenseaccount and other

more than $50 ,000 p osition compensation allowances

ANDREW DEMAGGIO PHYSICIAN2

T_HOMAS ROAD PITTSFIELD MA 01201 50.00 1108736. 19 , 970.

GORDON KUHAR PHYSICIAN_ _ __ _ ___________2 MANNING_ BOULE_VARD,_ALBANY,_ _NY_

12203 50.00 1007335. 52 , 802.ALLEN KANTROWITZ PHYSICIAN190 TORRIE WOODS ROAD WILLIAMSTOWN 50.00 729,017. 41,385.TODD LASNER PHYSICIAN2 GASTON DRIVE PITTSFIELD MA 01201 50.00 709,431. 30,097.MARINA FUCHS PHYSICIAN27 PINE CREST DRIVE, DALTON, MA 01226 50.00 427,417. 31 , 856.Total number of other employees paid

over $50,000 ► 55

Part 11-A Compensation of the Five Highest Paid Independent Contractors for Professional Services(See nano 2 of the instructions List each one /whether Individuals or firms) If there are none . enter 'None ')

(a) Name and address of each independent contractor paid more than $50,000 (b) Type of service ( c) Compensation

BHS MANAGEMENT SERVICES INC MANAGEMENT-----------------------------------725 NORTH STREET, PITTSFIELD, MA 01201 SERVICES 2510828.MARIA HASSETT MEDICAL-------------------------------------------63 GALE AVE. PITTSFIELD, MA 01201 TRANSCRIPTION SE 130,387.BESSE MEDICAL SUPPLY MEDICAL SUPPLY---------------------------------------1576 SOLUTIONS CENTER CHICAGO, IL 60677--1005 SERVICES 119,273.BAYSTATE MEDICAL EDUCATION & RESEARCH FOUNDATION EDICAL/PROFESSIO------------------------------------- ------3300 MAIN ST SUITE 2-A, SPRINGFIELD MA 01199 AL SERVICES 99,301.MOLARI TEMP. HEALTH CARE MEDICAL STAFFING---------------------------------80 CENTER STREET, PITTSFIELD MA 01201 SERVICES 60 , 802.

Total number of others receiving over

$50,000 for professional services ► 0

C Part H-B Compensation of the Five Highest Paid Independent Contractors for Other Services(List each contractor who performed services other than professional services, whether individuals or

firms If there are none. enter'None' See oaae 2 of the instructions )

(a) Name and address of each independent contractor paid more than $50,000

--------------------------------------------NONE

(b) Type of service I (c) Compensation

Total number of other contractors receiving over

$50,000 for other services - . ► 3

723101112-27-07 LHA For Paperwork Reduction Act Notice , see the Instructions for Form 990 and Form 990-EZ.

1013360807 781957 221 2007.07091 BERKSHIRE FACULTY

Schedule A (Form 990 or 990 -EZ) 2007

SERVICES, 221 2

Schedule A (Form 990 or990-EZ) 2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Page2

P 't ill Statements About Activities (See page 2 of the instructions) Yes No

1 During the year, has the organization attempted to influence national, state, or local legislation, including any attempt to influence

public opinion on a legislative matter or referendum? If 'Yes,* enter the total expenses paid or incurred in connection with the

lobbying activities ► $ $ (Must equal amounts on line 38, Part VI-A, or

line i of Part VI-B) 1 X

Organizations that made an election under section 501(h) by filing Form 5768 must complete Part VI-A Other organizations

checking 'Yes' must complete Part VI-B AND attach a statement giving a detailed description of the lobbying activities

2 During the year, has the organization, either directly or indirectly, engaged in any of the following acts with any substantial contributors,trustees, directors, officers, creators, key employees, or members of their families, or with any taxable organization with which any suchperson is affiliated as an officer, director, trustee, majority owner, or principal beneficiary? (If the answer to any question is "Yes,"attach a detailed statement explaining the transactions)

a Sale, exchange, or leasing of property? 2a X

b Lending of money or other extension of credit? 2b X

c Furnishing of goods, services, or facilities? SEE STATEMENT 9 2c X

d Payment of compensation (or payment or reimbursement of expenses it more than $1,000)') SEE PART V-A, FORM 990 2d X

e Transfer of any part of its income or assets? 2e X

3 a Did the organization make grants for scholarships, fellowships, student loans, etc ') (if 'Yes,' attach an explanation of how

the organization determines that recipients quality to receive payments ) 3a X

b Did the organization have a section 403(b) annuity plan for its employees 311 X

c Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space,

the environment, historic land areas or historic structures? It*Yes' attach a detailed statement 3c X

d Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services? 3d X

4 a Did the organization maintain any donor advised funds? If 'Yes,' complete lines 4b through 4g If 'No,' complete lines 4f

and 4g 4a X

b Did the organization make any taxable distributions under section 4966') N/ A 4b

c Did the organization make a distribution to a donor, donor advisor, or related persons N/A 4c

d Enter the total number of donor advised funds owned at the end of the tax year ► N/A

e Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year ► N/A

f Enter the total number of separate funds or accounts owned at the end of the year (excluding donor advised funds included on

line 4d) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts ► 0

g Enter the aggregate value of assets in all funds or accounts included on line 4f at the end of the tax year ► 0

Schedule A (Form 990 or 990-EZ) 2007

72311112-27-07


Schedule A (Form 990 or990-EZ) 2007 BERKSHIRE FACULTY SERVICES, INC. 04-2995053 Page3

Pmt Reason for Non-Private Foundation Status (See pages 4 through 8 of the instructions )

I certify that the organization is not a private foundation because it is (Please check only ONE applicable box.)

5 0 A church, convention of churches , or association of churches Section 170 (b)(1)(A)(1)

6 0 A school section 170 ( b)(1)(A)(u) (Also complete Part V )

7 0 A hospital or a cooperative hospital service organization Section 170 ( b)(1)(A)(m)

8 0 A federal, state, or local government or governmental unit Section 170(b)(1)(A)(v)

9 0 A medical research organization operated in conjunction with a hospital Section 170 ( b)(1)(A)(ni) Enter the hospital's name, city,

and state ►10 0 An organization operated for the benefit of a college or university owned or operated by a governmental unit Section 170 ( b)(1)(A)(iv)

(Also complete the Support Schedule in Part IV-A )

11a 0 An organization that normally receives a substantial part of its support from a governmental unit or from the general public

Section 170 ( b)(1)(A)(vi) (Also complete the Support Schedule in Part IV-A )

11b 0 A community trust Section 170(b)(1)(A)(vi) (Also complete the Support Schedule in Part IV-A )

12 LI An organization that normally receives (1) more than 33 1/3% of its support from contributions , membership fees, and grossreceipts from activities related to its chantable , etc , functions - subject to certain exceptions, and (2 ) no more than 33 1/3% of

its support from gross investment income and unrelated business taxable income ( less section 511 tax) from businesses acquired

by the organization after June 30,1975 See section 509(a )( 2) (Also complete the Support Schedule in Part IV-A )

13 1XI An organization that is not controlled by any disqualified persons ( other than foundation managers ) and otherwise meets the requirements of section

509(a )( 3) Check the box that describes the type of supporting organization

0 Type I Q Type II 0 Type III-Functionally Integrated Type Ill-Other

Provide the following information about the supported organizations . (See page 8 of the instructions )

( a)

Name (s) of supported organization (s)

(b)

Employeridentificationnumber ( EIN)

(c)

Type of organization( described in lines5 through 12 above

or IRC section )

(d)

Is the supportedorganization listed In

the supportingorganization's

governing documents?

(e)

Amount ofsupport

Yes No

BERKSHIRE MEDICAL CENTER , INC. 04-2791396 7 X

FAIRVIEW HOSPITAL, INC. 04-2133860 7 X

14 Q An organization organized and operated to test for public safety Section 509(a )(4) (See page 8 of the instructions )

Schedule A (Form 990 or 990 -EZ) 2007

72312112-27-07


Schedule A (Form 990 or 990-EZ) 2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Page 4

Support Schedule (Complete only if you checked a box on line 10, 11, or 12.) Use cash method of accounting. N/ANote: You ma use the worksheet in the instructions for converting from the accrual to the cash method of accounting

Calendar year ( or fiscal yearbeginning In) ► (a) 2006 (b) 2005 (c) 2004 (d) 2003 (e) Total15 Gifts, grants, and contributions

received (Do not include unusualg rants See line 28

16 Membership fees received

17 Gross receipts from admissions,merchandise sold or servicesperformed, or furnishing offacilities in any activity that isrelated to the organization'scharitable, etc , purpose

18 Gross income from interest, divid-ends, amounts received from pay-ments on securities loans (section512(a)(5)), rents, royalties, incomefrom similar sources, and unrelatedbusiness taxable income (lesssection 511 taxes) from businessesacquired by the organization afterJune 30,1975

19 Net income from unrelated business

activities not included in line 1820 Tax revenues levied for the

organization's benefit and eitherpaid to it or expended on its behalf

21 The value of services or facilitiesfurnished to the organization by agovernmental unit without chargeDo not include the value of servicesor facilities generally furnished tothe public without charge

22 Other income Attach a scheduleDo not include gain or (loss) fromsale of capital assets

23 Total of lines 15 through 22 0. 0. 0. 0. 0.

24 Line 23 minus line 17

25 Enter 1 % of line 23

26 Organizations described on lines 10 or 11: a Enter 2% of amount in column (e), line 24 ► 26a N/A

b Prepare a list for your records to show the name of and amount contributed by each person (other than a governmental

unit or publicly supported organization) whose total gifts for 2003 through 2006 exceeded the amount shown in line 26a

Do not file this list with your return . Enter the total of all these excess amounts ► 26b N/A

c Total support for section 509(a)(1) test Enter line 24, column (e) ► 26c N/A

d Add Amounts from column (e) for lines 18 19

22 26b ► 26d N/A

e Public support (line 26c minus line 26d total) ► 26e N/A

f Public su pp ort p ercenta g e ( line 26e (numerator ) divided by line 26c ( denominator)) . ► 26f N/A %

27 Organizations described on line 12 : a For amounts included in lines 15, 16, and 17 that were received from a'disqualified person , prepare a list for your

records to show the name of, and total amounts received in each year from, each 'disqualified person' Do not file this list with your return . Enter the sum of

such amounts for each year

(2006) (2005) (2004) (2003)

b For any amount included in line 17 that was received from each person (other than 'disqualified persons'), prepare a list for your records to show the name of,

and amount received for each year, that was more than the larger of (1) the amount on line 25 for the year or (2) $5,000. (Include in the list organizations

described in lines 5 through 11 b, as well as individuals ) Do not file this list with your return . After computing the difference between the amount received and

the larger amount described in (1) or (2), enter the sum of these differences (the excess amounts) for each year

(2006) (2005) (2004)

c Add Amounts from column (e) for lines* 15 16

17 20 21

d Add. Line 27a total and line 27b total

e Public support (line 27c total minus line 27d total)

f Total support for section 509(a)(2) test Enter amount on line 23, column (e) ►g Public support percentage (line 27e (numerator) divided by line 27f (denominator))

h Investment Income oercentaoe (line 18. column ( e) (numerator) divided by line 27f (di

N/A

(2003)

► 27c N/A

► 27d N/A

► 27e N/A

► 27 N/A %

► 27h N/A %

28 Unusual Grants : For an organization described in line 10 , 11, or 12 that received any unusual grants during 2003 through 2006, prepare a list for your records toshow , for each year , the name of the contributor, the date and amount of the grant , and a brief description of the nature of the grant Do not file this list with yourreturn . Do not include these grants in line 15

723131 12 - 27-07 Schedule A (Form 990 or 990-EA 2007


Schedule A (Form 990 or 990-EZ) 2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Pages

FjP-Wj V Private School Questionnaire (See page 9 of the instructions) N/A

(To be completed ONLY by schools that checked the box on line 6 in Part IV)

29 Does the organization have a racially nondiscriminatory policy toward students by statement in its charter , bylaws , other governingYes No

instrument , or in a resolution of its governing body 29

30 Does the organization include a statement of its racially nondiscriminatory policy toward students in all its brochures , catalogues,

and other written communications with the public dealing with student admissions , programs , and scholarships? 30

31 Has the organization publicized its racially nondiscriminatory policy through newspaper or broadcast media during the period of

solicitation for students, or during the registration period if it has no solicitation program , in a way that makes the policy known

to all parts of the general community it serves') 31

If 'Yes,' please describe , if 'No,' please explain ( if you need more space , attach a separate statement )

32

a

Does the organization maintain the following

Records indicating the racial composition of the student body, faculty, and administrative staff? 32a

b Records documenting that scholarships and other financial assistance are awarded on a racially nondiscriminatory basis? 32b

c Copies of all catalogues, brochures, announcements, and other written communications to the public dealing with student

admissions, programs, and scholarships? 32c

d Copies of all material used by the organization or on its behalf to solicit contributions? 32d

If you answered 'No' to any of the above, please explain (If you need more space, attach a separate statement )

33

a

Does the organization discriminate by race in any way with respect to

Students' rights or privileges? 33a

b Admissions policies? 33b

c Employment of faculty or administrative staffs 33c

d Scholarships or other financial assistance? 33d

e Educational policies? 33e

f Use of facilities? 33f

g Athletic programs? 33

h Other extracurricular activities? 33h

If you answered'Yes' to any of the above, please explain (If you need more space, attach a separate statement )

34 a Does the organization receive any financial aid or assistance from a governmental agency? 34a

b Has the organization's right to such aid ever been revoked or suspended? 34b

35

If you answered "Yes' to either 34a orb, please explain using an attached statement

Does the organization certify that it has complied with the applicable requirements of sections 4 01 through 4 05 of Rev Proc 75-50,

1975-2 C B 587, covering racial nondiscrimination? If'No, attach an explanation 35

Schedule A (Form 990 or 990-EZ) 2007

72314112-27-07


Schedule A(Form990or 990-EZ)2007 BERKSHIRE FACULTY SERVICES , INC. 04-2995053 Pag e 6

FIF*i VI-A Lobbying Expenditures by Electing Public Charities (See page 11 of the instructions) N/A(To be completed ONLY by an eligible organization that filed Form 5768)

Check ► a n if the ornanlzatlnn belonns to an affiliated arouo Check ► b n if you checked °a° and 'limited control' orovlslons aooly

Limits on Lobbying Expenditures(a) (b)

Affiliated group To be completed for all

(The term 'expenditures' means amounts paid or incurred totals electing organizations

N/A

36 Total lobbying expenditures to influence public opinion (grassroots lobbying) 36

37 Total lobbying expenditures to influence a legislative body (direct lobbying) 37

38 Total lobbying expenditures (add lines 36 and 37) 38

39 Other exempt purpose expenditures 39

40 Total exempt purpose expenditures (add lines 38 and 39) 40

41 Lobbying nontaxable amount Enter the amount from the following table -

If the amount on line 40 Is - The lobbying nontaxable amount Is -

Not over $500,000 20% of the amount on line 40 _

Over $500,000 but not over $1,000,000 $100,000 plus 15% of the excess over $500,000

Over $1,000,000 but not over $1,500,000 $175,000 plus 10% of the excess over $1,000,000 41

Over $1,500,000 but not over $17,000,000 $225,000 plus 5% of the excess over $1,500,000

Over $17,000,000 $1,000,000

42 Grassroots nontaxable amount (enter 25% of line 41) 42

43 Subtract line 42 from line 36 Enter -0- if line 42 is more than line 36 43

44 Subtract line 41 from line 38 Enter -0- if line 41 is more than line 38 44

If there is an amount on either line 43 or line 44 , you must file Form 4720.

4-Year Averaging Period Under Section 501(h)(Some organizations that made a section 501(h) election do not have to complete all of the five columns

below See the instructions for lines 45 through 50 on page 13 of the instructions )

Lobbying Expenditures During 4 -Year Averaging PeriodN/A

Calendar year ( or (a) (b) (c) (d) (e)

fiscal year beginning in) ► 2007 2006 2005 2004 Total

45 Lobbying nontaxable

amount 046 Lobbying ceiling amount

150% of line 45 ( e )) 0

47 Total lobbying

expenditures 048 Grassroots nontaxable

amount 049 Grassroots ceiling amount

( 150% of line 48 (e )) 0

50 Grassroots lobbying

expenditures 0D*e4 VL.R 1 nhhvinn Activity by Nnnalactinn Prihlir Charities

(For reporting only by organizations that did not complete Part VI-A) (See page 14 of the instructions) N/A

During the year, did the organization attempt to influence national, state or local legislation, including any attempt toYes No Amount

influence public opinion on a legislative matter or referendum, through the use of

a Volunteers . .

b Paid staff or management (Include compensation in expenses reported on lines c through h.)

c Media advertisements

d Mailings to members, legislators, or the public

e Publications, or published or broadcast statements

f Grants to other organizations for lobbying purposes

g Direct contact with legislators, their staffs, government officials, or a legislative body

h Rallies , demonstrations, seminars, conventions, speeches, lectures, or any other means

I Total lobbying expenditures (Add lines c through h.) 0

If Yes to any of the above, also attach a statement giving a detailed description of the lobbying activities

112-27-07 Schedule A (Form 990 or 990-EZ) 2007

1513360807 781957 221 2007. 07091 BERKSHIRE FACULTY SERVICES, 221 2

Schedule A ( Form 990 or 990-EZ) 2007 BERKSHIRE FACULTY SERVICES, INC. 04-2995053 Pagel

[Part Vil Information Regarding Transfers To and Transactions and Relationships With Noncharitable

Exempt Organizations (See page 14 of the instructions)

51 Did the reporting organization directly or indirectly engage in any of the following with any other organization described in section

501(c) of the Code (other than section 501 (c)(3) organizations ) or in section 527, relating to political organizations?

a Transfers from the reporting organization to a nonchantable exempt organization of Yes No

(I) Cash

(II) Other assets

b Other transactions

(I) Sales or exchanges of assets with a nonchantable exempt organization

(II) Purchases of assets from a nonchantable exempt organization

(III) Rental of facilities, equipment, or other assets

(lv) Reimbursement arrangements

(v) Loans or loan guarantees

(vi) Performance of services or membership or fundraising solicitations

Sharing of facilities, equipment, mailing lists, other assets, or paid employees

If the answer to any of the above is 'Yes,' complete the following schedule Column (b) should always show the fair market value of the

goods, other assets, or services given by the reporting organization If the organization received less than fair market value in any

transaction or shanna arrangement. show in column (d) the value of the goods, other assets, or services received

51a(I) X

a(ii) X

b(I) X

b(lI) X

b(ill) X

b(Iv) X

b(v) X

b(VI) X

C X

N/A

( a) I (b)(C)

(d)Line no Amount involved Name of nonchantable exempt organization Description of transfers, transactions, and sharing arrangements


52 a Is the organization directly or indirectly affiliated with , or related to , one or more tax-exempt organizations described in section 501(c) of the

Code ( other than section 501(c)(3 )) or in section 527? ► 0 Yes 0 No

BERKSHIRE FACULTY SERVICES, INC. 04-2995053

FORM 990 OTHER EXPENSES STATEMENT 1

(A) (B) (C) (D)PROGRAM MANAGEMENT

DESCRIPTION TOTAL SERVICES AND GENERAL FUNDRAISING

CONTRACTED PHYSICIANFEES 127,213. 127,213. 0.MANAGEMENT FEES 2,510,828. 0. 2,510,828.TRANSCRIPTION FEES 488,242. 488,242. 0.INTSRU/MINOREQUIPMENT 237,214. 237,214.MEDICAL/PROFESSIONALFEES (BERKSHIREMEDICAL CENTER, INC) 242,214. 242,214.DUES, BOOKS,SUBSCRIPTIONS 27,548. 27,347. 201.MEMBERSHIP DUES 64,747. 64,274. 473.BAD DEBT EXPENSE 789,688. 789,688. 0.INSURANCE 818,519. 812,544. 5,975.LICENSES & TAXES 32,529. 32,291. 238.ADVERTISING 0. 0. 0.

CLEANING 158,622. 157,464. 1,158.UNIFORMS/LINENS 4,664. 4,664.CONTRACTED LABOR 69,450. 69,450.DIETARY 3,148. 3,123. 25.

TOTAL TO FM 990, LN 43 5,574,626. 3,055,728. 2,518,898.

17 STATEMENT(S) 113360807 781957 221 2007.07091 BERKSHIRE FACULTY SERVICES, 221 2


FORM 990 STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS STATEMENT 2

DESCRIPTION OF PROGRAM SERVICE ONE

PROVIDING MEDICAL EDUCATION AND MEDICAL SERVICES TROUGH DULYQUALIFIED AND LICENSED PHYSICIANS, NURSES, AND SUPPORTPERSONNEL FOR THE BENEFIT OF BERKSHIRE MEDICAL CENTER, INC.AND AFFILIATED ORGANIZATIONS.

BERKSHIRE FACULTY SERVICES (BFS) EMPLOYS FACULTY MEMBERS OFTHE UNIVERSITY OF MASSACHUSETTS MEDICAL SCHOOL (UMMS) ANDBERKSHIRE MEDICAL CENTER (BMC) TO PROVIDE MEDICAL CARE TOPATIENTS AT BMC; SUCH PATIENT CARE IS AN INTEGRAL PART OFTHE CLINICAL INSTRUCTION PROVIDED FOR MEDICAL STUDENTS ANDRESIDENTS. BMC PROVIDES SUCH CLINICAL INSTRUCTION AS ANECESSARY PART OF THE EDUCATIONAL PROCESS FOR UMMS MEDICALSTUDENTS AND ACCEPTED PARTICIPANTS IN BMC'S RESIDENCEYPROGRAM. IN CONNECTION WITH THE PATIENT CARE IT PROVIDES,BFS BILLS THE PATIENTS OR THIRD-PARTY PAYORS, COLLECTS THEFEES (EXCEPT IN THE CASE OF INDIGENT PATIENTS), PAYS ITSEMPLOYEES SALARIES AND OTHER OPERATING EXPENSES, AND TO THEEXTENT POSSIBLE, PROVIDES CONTRIBUTIONS TO BMC IN SUPPORT OFITS EDUCATIONAL AND RESEARCH MISSIONS.

GRANTS EXPENSES

TO FORM 990, PART III, LINE A 25,206,123.

18 STATEMENT(S) 2



FORM 990 OTHER NOTES AND LOANS REPORTED SEPARATELY STATEMENT 3

BORROWER'S NAME

DR. KYLE ANN COOPER

TERMS OF REPAYMENT

DATE OF MATURITY ORIGINAL INTERESTNOTE DATE LOAN AMOUNT RATE

02/01/06 02/01/09 60,000. 7.00%

SECURITY PROVIDED BY BORROWER PURPOSE OF LOAN

RELOCATION LOAN

DESCRIPTION OFRELATIONSHIP OF BORROWER CONSIDERATION

EMPLOYEE

FMV OFCONSIDERATION

0.

DOUBTFUL ACCTALLOWANCE

0.

BALANCE DUE

22,365.

BORROWER'S NAME

DR. HALBERT FEINBERG

TERMS OF REPAYMENT

DATE OF MATURITY ORIGINAL INTERESTNOTE DATE LOAN AMOUNT RATE

09/01/06 09/01/08 40,000. 7.00%


RELOCATION LOAN


EMPLOYEE

FMV OFCONSIDERATION

0.

DOUBTFUL ACCTALLOWANCE BALANCE DUE

0. 0.

19 STATEMENT(S) 3


BERKSHIRE FACULTY SERVICES, INC.

BORROWER'S NAME

DR. KRISTEN CURRIE

DATE OF MATURITY ORIGINALNOTE DATE LOAN AMOUNT

TERMS OF REPAYMENT

INTEREST FMV OFRATE CONSIDERATION

04/01/07 04/01/08 50,000. 7.00%


RELOCATION LOAN


EMPLOYEE

04-2995053

0.


0. 35,653.

BORROWER'S NAME TERMS OF REPAYMENT

DR GEORGIANNE VALLI-HARWOOD

DATE OF MATURITY ORIGINAL INTEREST FMV OFNOTE DATE LOAN AMOUNT RATE CONSIDERATION

08/01/07 08/01/12 50,000. 7.00%


RELOCATION LOAN


EMPLOYEE

0.


0. 41,787.

20 STATEMENT(S) 3



BORROWER'S NAME

DR ANNA KOZUPA

DATE OF MATURITYNOTE DATE

TERMS OF REPAYMENT

ORIGINAL INTEREST FMV OFLOAN AMOUNT RATE CONSIDERATION

09/01/07 09/01/10 30,000. 7.00% 0.


TERMS OF REPAYMENT

RELOCATION LOAN

DESCRIPTION OF DOUBTFUL ACCTRELATIONSHIP OF BORROWER CONSIDERATION ALLOWANCE BALANCE DUE

EMPLOYEE 0. 20,789.

BORROWER'S NAME

DR BRIAN PHILLIPS

DATE OF MATURITYNOTE DATE

ORIGINAL INTEREST FMV OFLOAN AMOUNT RATE CONSIDERATION

04-2995053

03/01/08 03/01/11 30,000. 7.00%


RELOCATION LOAN


EMPLOYEE 0. 31,225.

0.





DR PETER HAHN


03/01/08 03/01/11 30,000. 7.00% 0.


RELOCATION LOAN


EMPLOYEE 0. 31,225.


ASSOCIATES IN UROLOGY


03/01/08 03/01/11 25,000. 7.00% 0.


RECRUITMENT LOAN


EMPLOYEE 0. 26,021.



BORROWER'S NAME

DR LEON GILNER


TERMS OF REPAYMENT


08/01/ 08 08 /01/13 50,000. 7.00%


RELOCATION LOAN


EMPLOYEE

BORROWER'S NAME

DR EMMA WEISKOPF


TERMS OF REPAYMENT


09/01/08 09/01/11 22,500. 7.00%


RELOCATION LOAN


EMPLOYEE

13360807 781957 221

04-2995053

0.


0. 50,583.

0.


0. 22,631.

23 STATEMENT(S) 32007.07091 BERKSHIRE FACULTY SERVICES, 221 2



DR HERBERT GREGG


09/01/08 09/01/11 22,500. 7.00% 0.


RELOCATION LOAN

04-2995053


EMPLOYEE 0. 22,631.


DR YURI IMANISHI


08/01/08 08/01/11 30,000. 7.00% 0.


RELOCATION LOAN


EMPLOYEE 0. 30,350.

TOTALS INCLUDED ON FORM 990, PART IV, LINE 51 0. 335,260.

FORM 990 OTHER ASSETS STATEMENT 4

DESCRIPTION

DUE FROM AFFILIATEDDEFERRED COMPENSATION 457B

TOTAL TO FORM 990, PART IV, LINE 58

BEGINNINGOF YEAR END OF YEAR

1,949,661. 1,116,807.97,084. 95,121.

2,046,745. 1,211,928.

24 STATEMENT(S) 3, 4



FORM 990 OTHER LIABILITIES STATEMENT 5

DESCRIPTION

PENSION FORFEITUREDEFERRED COMPENSATION 457B

TOTAL TO FORM 990, PART IV, LINE 65

BEGINNINGOF YEAR

74,221.97,084.

171,305.

END OF YEAR

85,451.95,121.

180,572.

FORM 990 IDENTIFICATION OF RELATED ORGANIZATIONS STATEMENT 6PART VI, LINE 80B

NAME OF ORGANIZATION

BERKSHIRE HEALTH SYSTEMS, INC04-2442944FAIRVIEW HOSPITAL, INC.04-2133860BERKSHIRE MEDICAL CENTER, INC.04-2791396TRI-STATE MEDICAL MANAGEMENT, INC. 04-0913352BHS MANAGEMENT SERVICES, INC.22-2755258PITTSFIELD MANAGEMENT SYSTEMS, INC.04-2982134BERKSHIRE INDEMNITY CO. SPC. LTD

EXEMPT NONEXEMPT

X

X

X

X

X

X

X

25 STATEMENT(S) 5, 6



FORM 990 PART V-A OFFICER COMPENSATION FROM STATEMENT 7RELATED ORGANIZATIONS

OFFICER'S NAME

DAVID PHELPS

NAME OF RELATED ORGANIZATION

BHS MANAGEMENT SERVICES, INC. (BMS )

RELATIONSHIP BETWEEN ORGANIZATIONS

EMPLOYEEBENEFIT PLAN EXPENSE

COMPENSATION CONTRIBUTION ACCOUNT

560,868. 30,480.

EMPLOYER ID NUMBER

22-2755258

BMS PROVIDES ADMINISTRATIVE AND FINANCIAL SERVICES

COMPENSATION DESCRIPTION

THE SALARY AND BENEFITS PROVIDED TO MR. PHELPS HAVE BEEN (A) REGULARLY

REVIEWED AND CONFIRMED AS WELL WITHIN THE RANGE OF REASONABLENESS BY

NATIONALLY RECOGNIZED, INDEPENDENT THIRD PARTY COMPENSATION CONSULTING

FIRMS AND (B) APPROVED BY UNANIMOUS VOTE OF THE GOVERNING BODY.

COMPENSATION PAID TO MR. PHELPS BY BHS MANAGEMENT SERVICES, INC., COVERS

HIS DUTIES AS THE CHIEF EXECUTIVE OFFICER OF BOTH BERKSHIRE HEALTH SYSTEMS

AND ITS 6 AFFILIATED COMPANIES AND BERKSHIRE HEALTHCARE SYSTEMS AND ITS 22

AFFILIATED COMPANIES, LOCATED IN MASSACHUSETTS AND TWO OTHER STATES. THE

APPROXIMATELY 6000 INDIVIDUALS EMPLOYED BY THESE NON-PROFIT ENTITIES

ANNUALLY PROVIDE IN EXCESS OF $500 MILLION IN HEALTHCARE SERVICES,

INCLUDING ACUTE CARE HOSPITAL SERVICES, PHYSICIAN SERVICES, HOME HEALTH

SERVICES AND LONG TERM CARE AND OTHER ELDER SERVICES



OFFICER'S NAME

DARLENE RODOWICZ




COMPENSATION

288,790.



EMPLOYEEBENEFIT PLANCONTRIBUTION

30,151.

04-2995053

EXPENSEACCOUNT

EMPLOYER ID NUMBER

22-2755258

SALARY IS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT AND APPROVEDBY THE BOARD. DARLENE RODOWICZ'S SALARY IS FOR SERVICES PROVIDED ASTREASURER OF BERKSHIRE HEALTH SYSTEMS, INC. & AFFILIATES. THE AFFILIATESARE BERKSHIRE MEDICAL CENTER, FAIRVIEW HOSPITAL, BERKSHIRE FACULTYSERVICES, BHS MANAGEMENT SERVICES, TRI-STATE MEDICAL MANAGEMENT, BERKSHIREHEALTH SYSTEMS.



OFFICER'S NAME

ARTHUR MILANO



04-2995053


COMPENSATION CONTRIBUTION ACCOUNT

188,304. 24,106.

EMPLOYER ID NUMBER

22-2755258




SALARY IS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT AND APPROVEDBY THE BOARD. ARHTUR MILANO'S SALARY IS FOR SERVICES PROVIDED AS VP HUMANRESOURCES OF BERKSHIRE HEALTH SYSTEMS, INC.& AFFILIATES. THE AFFILIATES AREBERKSHIRE MEDICAL CENTER, FAIRVIEW HOSPITAL, BERKSHIRE FACULTY SERVICES,BHS MANAGEMENT SERVICES, TRI-STATE MEDICAL MANAGEMENT, BERKSHIRE HEALTHSYSTEMS, PITTSFIELD MANAGEMENT SERVICES.




OFFICER'S NAME COMPENSATION CONTRIBUTION ACCOUNT

JOHN ROGERS 329,414. 30,841.

NAME OF RELATED ORGANIZATION EMPLOYER ID NUMBER

BHS MANAGEMENT SERVICES, INC. (BMS ) 22-2755258




SALARY IS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT AND APPROVEDBY THE BOARD. JOHN ROGERS' SALARY IS FOR SERVICES PROVIDED AS VP GENERALCOUNSEL OF BERKSHIRE HEALTH SYSTEMS, INC.& AFFILIATES. THE AFFILIATES AREBERKSHIRE MEDICAL CENTER, FAIRVIEW HOSPITAL, BERKSHIRE FACULTY SERVICES,BHS MANAGEMENT SERVICES, TRI-STATE MEDICAL MANAGEMENT, BERKSHIRE HEALTHSYSTEMS, PITTSFIELD MANAGEMENT SERVICES.



OFFICER'S NAME

CHERYL BOUDREAU


BHS MANAGEMENT SERVICES, INC. (BMS




04-2995053

EXPENSEACCOUNT

EMPLOYER ID NUMBER

22-2755258

CHERYL BOUDREAU'S SALARY IS FOR SERVICES PROVIDED AS CLERK OF BERKSHIREHEALTH SYSTEMS, INC. & AFFILIATES AND FOR SERVICES PROVIDED TO BERKSHIREMEDICAL CENTER AS AN ULTRASOUND TECHNOLOGIST. THE AFFILIATES ARE BERKSHIREMEDICAL CENTER, FAIRVIEW HOSPITAL, BHS MANAGEMENT SERVICES, TRI-STATEMEDICAL MANAGEMENT, BERKSHIRE HEALTH SYSTEMS

EMPLOYEEBENEFIT PLAN

COMPENSATION CONTRIBUTION

81,356. 11,959.

30 STATEMENT(S) 7



OFFICER'S NAME COMPENSATION

LISA TRUMBLE 165,586.






04-2995053

EMPLOYEEBENEFIT PLAN EXPENSECONTRIBUTION ACCOUNT

20,188.

EMPLOYER ID NUMBER

22-2755258

SALARY IS REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT AND APPROVEDBY THE BOARD. LISA TRUMBLE'S SALARY IS FOR SERVICES PROVIDED AS VPPHYSICIAN SERVICES OF BERKSHIRE HEALTH SYSTEMS, INC.& AFFILIATES. THEAFFILIATES ARE BERKSHIRE MEDICAL CENTER, FAIRVIEW HOSPITAL, BERKSHIREFACULTY SERVICES, BHS MANAGEMENT SERVICES, TRI-STATE MEDICAL MANAGEMENT,BERKSHIRE HEALTH SYSTEMS, PITTSFIELD MANAGEMENT SERVICES.

31 STATEMENT(S) 7



FORM 990 PART VIII - RELATIONSHIP OF ACTIVITIES TO STATEMENT 8ACCOMPLISHMENT OF EXEMPT PURPOSES

LINE EXPLANATION OF RELATIONSHIP OF ACTIVITIES

093A PURSUANT TO THE ORGANIZATION'S EXPEMPT PURPOSE, INCOME RECEIVED093A BY PROVIDING MEDICAL SERVICES AND ANCILLARY SERVICES THROUGH DULY093A QUALIFIED AND LICENSED PHYSICIANS, NURSES, AND SUPPORT PERSONNEL093A FOR THE BENEFIT OF BERKSHIRE MEDICAL CENTER, INC. AND AFFILIATED093B ORGANIZATIONS.093B INCOME RECEIVED BY PROVIDING MEDICAL EDUCATION THROUGH DULY QUALIFIED093B AND LICENSED PHYSICIANS, NURSES, AND SUPPORT PERSONNEL FOR THE BENEFIT

OF BERKSHIRE MEDICAL CENTER,INC. AND AFFILIATED ORGANIZATIONS.

32 STATEMENT(S) 8



SCHEDULE A EXPLANATION OF TRANSACTIONS STATEMENT 9PART III, LINE 2C

TD BANKNORTH PROVIDED BANKING SERVICES. TUCKER WELCH, A BOARD MEMBERIS ALSO A VICE-PRESIDENT AT TD BANKNORTH. ALL TRANSACTIONS WERE IN THEORDINARY COURSE OF BUSINESS RESULTING FROM ARM'S LENGTH NEGOTIATIONSREPRESENTING FAIR MARKET VALUE.

BERKSHIRE BANK HAS PROVIDED VARIOUS BANKING SERVICES TO BERKSHIRE

HEALTH SYSTEMS AND ITS CONTROLLED AFFILIATES RELATED TO THEIR DAILY

OPERATING ACCOUNTS AND LOAN TRANSACTIONS. ALL TRANSACTIONS WITH

BERKSHIRE BANK WERE (A) IN THE ORDINARY COURSE OF BUSINESS OF BOTH THE

BANK AND BERKSHIRE HEALTH SYSTEMS, (B) RESULTED IN AN EXCHANGE OF FAIR

MARKET VALUE FOLLOWING ARM'S LENGTH NEGOTIATIONS AND (C) WERE APPROVED

BY BERKSHIRE HEALTH SYSTEMS' INDEPENDENT BOARD OF TRUSTEES. THE

TREASURY FUNCTIONS AND LOAN NEGOTIATIONS ARE MANAGED BY THE CHIEF

FINANCIAL OFFICER AND HER STAFF. DAVID PHELPS, PRESIDENT OF BERKSHIRE

HEALTH SYSTEMS, IS ALSO A MEMBER OF BERKSHIRE BANK'S BOARD OF

DIRECTORS. HE RECUSES HIMSELF FROM ALL DELIBERATIONS AND VOTING AT

BERKSHIRE BANK ON MATTERS RELATED TO BERKSHIRE HEALTH SYSTEMS BUSINESS

AND AT BERKSHIRE HEALTH SYSTEMS ON MATTERS RELATED TO BERKSHIRE BANK.

33 STATEMENT(S) 9


Form 8868 (Rev. 4-2008) Page 2

• If you are filing for an Additional (Not Automatic) 3-Month Extension, complete only Part 11 and check this box . ►Note. Only complete Part II If you have already been granted an automatic 3-month extension on a previously filed Form 8868.• If you are filing for an Automatic 3-Month Extension, complete only Part I (on page 1 ) .

Additional (N ot Automatic) 3-Month Extension of Time. You must file on 1nal and one copy.Type or Name of Exempt Organization Employer Identification number

print BERKSHIRE FACULTY SERVICES, INC. 04 ; 299505 3

File by the Number, street, and room or suite no. If a P.O. box, see Instructions. For IRS use only

due data for 725 NORTH STREETfulng the City, town or post office, state, and ZIP code. For a foreign address, see Instructions.rewm. SeeInstructions. PITTSFEILD, MA 01201Check type of return to be filed (File a separate application for each return):® Form 990 q Form 990-PF q Form 1041-A q Form 6069q Form 990-BL q Form 990-T (sec. 401(a) or 408(a) trust) q Form 4720 q Form 8870q Form 990-EZ q Form 990-T (trust other than above) q Form 5227STOP[ Do not complete Part 11 If you were not already granted an automatic 3-month extension on a previously filed Form 8868.

*The books are In the care of ► DMAR0DOÌIIflCZ -_______________________________---------------------------- -------------Telephone No. lo- (__ 413 _) ________ 447.2809 _ FAX No. ► (___ 413___1---------- 447.2520

----------• If the organization does not have an office or place of business In the United States, check this box . . . . . . ► q• If this Is for a Group Return, enter the organization's four digit Group Exemption Number (GEN) . If this Isfor the whole group, check this box ...... ► q . If It Is for part of the group, check this box...... ► (3 and attach alist with the names and EINs of all members the extension Is for.4 I request an additional 3-month extension of time until________________ AUGUST14_ ---------------- - 20.09_.5 For calendar year --------- or other tax year beginning______OCBER-- 2011„ and ending ____S ER$G____- 20_P..6 If this tax year is for less than 12 months, check reason: q Initial return q Final return q Change In accounting period7 State In detail why you need the extension DRIONAL TIME IS NEEDED TO GATHER INFORMATION TO PREPARE A COMPLETE AND

ACCURATE RETURN.- - --- ---------------------------------------------------------------------------------------------------------------------------------------

------- ------------------------- ---------------------------------------------------------------------------- ------- ------------------------ ------

8a If this application Is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax,Be

b If this application Is for Form 990-PF, 990-T, 4720, or 6069 , enter any refundable credits andestimated tax payments made. Include any prior year overpayment allowed as a credit and anyamount paid previously with Form 8868. 11S

c Balance Due. Subtract line 8b from line 8a. Include your payment with this form, or, if required, depositwith FTD coupon or, If required, by using EFTPS (Electronic Federal Tax Payment System). See Instructions. SC

Signature and VerificationUnder penardes of perjury. I declare that I have examined this form, including accompanying schedules and statements, and to the best of my IcrovAedge and belief,It Is true, correct, and complete, and that I am authorized to prepare this form.

signature ► AX4" _ +417 JYMAAA.L Tme ► ASSOC . V.P. OF FINANCE Date ► 4f/,7 9/O 9

Form 186$ (Rev. 4-2008)

Form 8868

(Rev. April 2008)

Department of the TreasuryInternal Revenue Service ► File a for each return.

• If you are filing for an Automatic 3-Month Extension, complete only Part I and check this box ► OX

• If you are filing for an Additional (Not Automatic) 3-Month Extension , complete only Part II (on page 2 of this form).

Do not complete Part II unless you have already been granted an automatic 3-month extension on a previously filed Form 8868.

Part I Automatic 3-Month Extension of Time. Only submit original (no copies needed).

A corporation required to file Form 990-T and requesting an automatic 6-month extension - check this box and complete

Part I only ► 0

All other corporations (including 1120-C filers), partnerships , REMICs, and trusts must use Form 7004 to request an extension of timeto file income tax returns.

Electronic Filing (e -file). Generally , you can electronically file Form 8868 If you want a 3-month automatic extension of time to file one of the returnsnoted below (6 months for a corporation required to file Form 990-T). However , you cannot file Form 8868 electronically if (1) you want the additional(not automatic) 3-month extension or (2) you file Forms 990- BL, 6069 , or 8870 , group returns , or a composite or consolidated Form 990-T. Instead,you must submit the fully completed and signed page 2 (Part II) of Form 8868 . For more details on the electronic filing of this form, visit

Type or

print

File by thedue date forfiling yourreturn Seeinstructions

Name of Exempt Organization Employer identification number


Number , street , and room or suite no . If a P.O. box, see instructions.725 NORTH STREET

City, town or post office, state , and ZIP code . For a foreign address , see instructions.PITTSFIELD, MA 01201

Check type of return to be filed (file a separate application for each return):

Form 990 Form 990-T (corporation ) Form 4720

Form 990-BL Form 990-T (sec . 401(a) or 408 (a) trust ) Form 5227

Form 990-EZ Form 990-T (trust other than above) Form 6069

Form 990-PF Form 1041 -A Form 8870

• The books are in the care of ► DARLENE RODOWIC Z

TelephoneNo 413-447 -2809 FAX• If the organization does not have an office or place of business in the United States , check this box ► 0• If this is for a Group Return , enter the organization 's four digit Group Exemption Number (GEN) . If this is for the whole group, check this

box ► 0 . If it is for part of the group , check this box ►0 and attach a list with the names and EINs of all members the extension will cover.

1 I request an automatic 3-month (6-months for a corporation required to file Form 990-T) extension of time until

MAY 15 , 2009 , to file the exempt organization return for the organization named above . The extension

is for the organization 's return for:

►0 calendar yearor

► ^X tax year beginning OCT 1, 2007 , and ending SEP 30, 2008

2 If this tax year is for less than 12 months , check reason : 0 Initial return = Final return LI Change in accounting period

3a If this application is for Form 990-BL, 990-PF, 990-T, 4720, or 6069, enter the tentative tax, less any

nonrefundable credits. See instructions.

b If this application is for Form 990-PF or 990-T, enter any refundable credits and estimated

tax payments made. Include any prior year overpayment allowed as a credit.

c Balance Due. Subtract line 3b from line 3a. Include your payment with this form, or, if required,

deposit with FTD coupon or, If required, by using EFTPS (Electronic Federal Tax Payment System).

See Instructions.

OMB No . 1545-1709

N/A

Caution . If you are going to make an electronic fund withdrawal with this Form 8868, see Form 8453-EO and Form 8879-EO for payment instructions.

LHA For Privacy Act and Paperwork Reduction Act Notice , see Instructions . Form 8868 ( Rev. 4-2008)

72383104-16-08


Application for Extension of Time To File anExempt Organization Return

Documents

Form 990 Return ofOrganization ExemptFromIncomeTax OMBNo ...990s.foundationcenter.org/990_pdf_archive/042/... · Return ofOrganization ExemptFromIncomeTax OMBNo 1545-M Undersection