Bhs Management Services INC FY2023 filing

Tax-deductible

Pittsfield, MA501(c)(3)Since 1986EIN 22-2755258Revenue $61.9M in FY2023

On file with the IRSberkshirehealthsystems.org725 North St, 01201-4109 · Pittsfield, MATax-exempt since Feb 1989Supporting organization — 509(a)(3)

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To advance health & wellness for everyone in our community in a welcoming, inclusive,& personalized environment.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$5.4M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $0 a year · under 1% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$5.4M
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Liabilities
$13.6M
100% of total assets
Concern: liabilities are 100% of assets; over 80%.
Pt X · Ln 26
Independent board members
19
of 23 voting members
Looks good: 19 of 23 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$61.9M
-6% vs prior year
Spent
$61.9M
To programs
100%
Net assets
$0
By yearFY2020–FY2024
Revenue
$61.9M
FY2023▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$69.1M
FY2021$73.7M
FY2022$65.9M
FY2023$61.9M
FY2024$65.4M
FY2024$73.3M
Expenses
$61.9M
FY2023▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$69.1M
FY2021$73.7M
FY2022$65.9M
FY2023$61.9M
FY2024$65.4M
FY2024$73.3M
Net assets
$0
FY2023
Tap a bar for its year
Net assets by fiscal year
FY2020$0
FY2021$0
FY2022$0
FY2023$0
FY2024$0
FY2024$0

From the FY2023 Form 990 (year ending September 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1989.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $61.9M

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

38 people listed on the 990; $5.4M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President-CEO-Term Ended 1-1-22
$891,167Pt VII · Sec A
President-CEO Term Began 1-1-22
$846,435Pt VII · Sec A
Chief Medical Officer
$548,937Pt VII · Sec A
Treasurer-CFO
$532,842Pt VII · Sec A
Chief Information Officer
$400,247Pt VII · Sec A
Former VP of General Counsel
$389,839Pt VII · Sec A
VP of Fairview
$364,541Pt VII · Sec A
VP Human Resources
$347,738Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
David E Phelps——$891,167$1,137,632$969,716$949,015
Darlene M Rodowicz$1,124,806$1,055,499$846,435$605,131$646,027$633,811
William a Young$661,278$403,267————
Scott St George$624,977$602,502$532,842$518,004$72,174—
John F Rogers——$389,839$597,444$591,223$536,131
James Lederer JR$592,774$595,737$548,937$509,469$550,030—
William C Jones JR———$511,933$533,746—
William Jones JR—————$516,688

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides administrative, financial, and management services to nonprofit healthcare affiliates, helping them operate efficiently to advance community health and wellness.

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Provided by the organization

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1 program · $61.9M · in their own filed words · FY2022
01

BHS management services provides management services at cost to not for profit corporations including controlled affiliates of berkshire health systems, inc. This coordinated effort provides financial accounting and administrative services which allows the system to operate more efficiently, react more quickly and perform in an…

$61.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$61.9M
Ln 12
Fees for servicesLn 2g$61.9M
Money outPt IX
$61.9M
Ln 25
Programscol B$61.9M
Owns and owesPt X
$0
net assets · Ln 32
Total assetsLn 16$13.6M
LiabilitiesLn 26$13.6M
PeoplePt VI, VII
38
listed · VII A
PaidVII A13
Voting boardVI 1a23
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$61.9M
Total revenueLn 12$61.9M
Assets in detailPt X, end of year
CashLn 1$0
Other assetsLn 15$10.8M
Total assetsLn 16$13.6M
LiabilitiesLn 26$13.6M
Net assetsLn 32$0
OperationsPt I, VI
EmployeesI 5385
VolunteersI 60
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$7.1M$0
Total assetsLn 16$16.8M$13.6M
LiabilitiesLn 26$16.8M$13.6M
Net assetsLn 32$0$0
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$3.1M$3.1M
Other salaries and wagesLn 7$21.1M$21.1M
Pension plan contributionsLn 8$1.1M$1.1M
Other employee benefitsLn 9$4.4M$4.4M
Payroll taxesLn 10$1.6M$1.6M
Legal feesLn 11b$2.4M$2.4M
Accounting feesLn 11c$850K$850K
Other fees for servicesLn 11g$2.5M$2.5M
Advertising and promotionLn 12$1.9M$1.9M
Office expensesLn 13$2.0M$2.0M
Information technologyLn 14$19.1M$19.1M
OccupancyLn 16$934K$934K
TravelLn 17$88K$88K
InsuranceLn 23$21K$21K
Other expenses (24a–d)Ln 24$702K$702K
Total functional expensesLn 25$61.9M$61.9M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $65.4M$65.4M$0$0 990 PDF
FY2023 Viewing $61.9M$61.9M$0$0 990 PDF
FY2022 $65.9M$65.9M$0$0 990 PDF
FY2021 $73.7M$73.7M$0$0 990 PDF
FY2020 $69.1M$69.1M$0$0 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $61,859,341 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $65,884,538$61,859,341
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $65,884,538$61,859,341
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $33,070,252$31,363,889
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $32,814,286$30,495,452
I-18 Total expensesPrior year $65,884,538$61,859,341
I-19 Revenue less expensesPrior year $0$0
Part VI · Governance 19 of 23 board members independent, no flags
VI-1a Voting members of the governing body23
VI-1b Independent voting members19
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $61,859,341 across 2 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $61,859,341$61,859,341
VIII-12 Total revenueRelated to mission $61,859,341 · Unrelated business $0 · Excluded from tax $0$61,859,341
Part IX · Statement of functional expenses $61,859,341 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $3,080,509$3,080,509
IX-7 Other salaries and wagesPrograms $21,127,194$21,127,194
IX-8 Pension plan contributionsPrograms $1,129,841$1,129,841
IX-9 Other employee benefitsPrograms $4,381,706$4,381,706
IX-10 Payroll taxesPrograms $1,644,639$1,644,639
IX-11b Legal feesPrograms $2,370,274$2,370,274
IX-11c Accounting feesPrograms $850,175$850,175
IX-11g Other fees for servicesPrograms $2,547,166$2,547,166
IX-12 Advertising and promotionPrograms $1,912,868$1,912,868
IX-13 Office expensesPrograms $1,988,039$1,988,039
IX-14 Information technologyPrograms $19,081,259$19,081,259
IX-16 OccupancyPrograms $933,533$933,533
IX-17 TravelPrograms $88,322$88,322
IX-23 InsurancePrograms $21,485$21,485
IX-24 Other expenses (24a–d)Programs $702,331$702,331
IX-25 Total functional expensesPrograms $61,859,341 · Management $0 · Fundraising $0$61,859,341
Part X · Balance sheet $13,614,937 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $7,148,399$0
X-4 Accounts receivableStart of year $2,797$29,601
X-9 Prepaid expenses and deferred chargesStart of year $2,601,443$2,764,721
X-15 Other assetsStart of year $7,054,467$10,820,615
X-16 Total assetsStart of year $16,807,106$13,614,937
X-17 Accounts payable and accrued expensesStart of year $5,705,260$6,460,894
X-19 Deferred revenueStart of year $37,000$37,000
X-25 Other liabilitiesStart of year $11,064,846$7,117,043
X-26 Total liabilitiesStart of year $16,807,106$13,614,937
X-32 Total net assets or fund balancesStart of year $0$0
X-33 Total liabilities and net assetsStart of year $16,807,106$13,614,937
Part XI · Reconciliation of net assets $0 net assets at year end
XI-1 Total revenue$61,859,341
XI-2 Total expenses$61,859,341
XI-3 Revenue less expenses$0
XI-4 Net assets at start of year$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$0

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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