2024-08-12T11:27:09-05:00 2023-09-30 010494526 Baker Newman & Noyes PO Box 507 Portland ME 04112 990 2022-10-01 222515964 MassWest Services Inc MASS 4135342567 575 Beech Street Holyoke MA 010402223 Dean Vitarisi Treasurer & CFO 4135342567 2024-08-08 1 0 Connor Smart P02285543 2078792100 2024-08-08 2022 2024-08-08 14:25:15Z Spiridon E Hatiras 575 Beech Street Holyoke MA 010402223 17 0 X N/A X 1984 MA To provide support to related medical service organizations. 6 0 0 0 0 0 0 0 0 0 3 17 0 0 3 17 0 0 0 0 0 0 0 0 0 29061 33570 29061 33570 -29058 -33553 211095 218083 0 20541 211095 197542 To provide support to related medical service organizations. 0 0 25628 0 0 Provided support to related medical service organizations. 25628 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 0 1 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 MA X Dean Vitarisi 4135342567 575 Beech Street Holyoke MA 010402223 Garry Bombardier MD Director 0.50 50.50 X 0 230276 14602 Carl Cameron Director 0.50 42.50 X 0 470369 47179 Marcel Moniz Director 0.50 40.50 X 0 180714 15831 Kartik Viswanathan MD Director 0.50 50.00 X 0 338495 27991 Spiridon E Hatiras President & CEO, Clerk 0.50 49.00 X X 0 907453 73368 Dean Vitarisi Treasurer & CFO 0.50 47.50 X X 0 338192 25084 0 2465499 204055 0 0 1 0 0 17 17 17 0 0 17 7641 7641 301 301 12900 12900 12728 12728 33570 25628 7942 0 1540 21256 280085 83258 209555 196827 211095 218083 0 20541 0 20541 X 211095 197542 211095 197542 211095 218083 X -33553 20000 X X 0 1 X 1 1 1 X X 3 Holyoke Medical Center 222520073 3 1 0 0 Valley Health Systems 042103583 7 1 0 0 Western Mass Physician Assoc 043202198 3 1 1848000 33570 3 1848000 33570 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Schedule A, Part I, Line 12g, Column v & Column vi: The Organization supports its supported organizations by owning and operating non-profit medical clinics affiliated with Valley Health Systems, Inc. and Holyoke Medical Center, Inc. to provide pediatric and family medicine services and other medical services to patients of Holyoke Medical Center and to residents of Holyoke Medical Center's service area. Additionally, the Organization treats Medicare and Medicaid patients and provides charity care to patients in accordance with its charity care policy. The Organization also participates in the educational programs of Holyoke Medical Center for its staff and for the community serviced by Holyoke Medical Center. Furthermore, the Organization engages generally in any activity which may lawfully be carried on by an organization which is organized under Chapter 180 of the General Laws of the Commonwealth of Massachusetts, as now in force or hereafter amended, and which is not inconsistent with the Organization's qualifications described in 501(c)(3) of the Internal Revenue Code as now in force or hereafter amended. During fiscal year September 30, 2023, the organization made an equity transfer to its supported organization, Western Mass Physician Associates, Inc. This amount approximates the amount of monetary support provided with respect to the above described support activities. Additionally, as MassWest Services' sole exempt purpose is to assist its related, supported organizations in the accomplishment of their charitable goals, all other administrative and operating expenses incurred by the MassWest Services have been disclosed on this Schedule A, Part I, Line 12, Column (vi) as other non-monetary support, as such costs, while paid by this filing Organization, are incurred to either directly or indirectly benefit the supported organizations. Part IV, Section A, Line 1: One organization listed on Schedule A, Part I, Line 12(g), Western Mass Physician Associates, Inc., is not listed by name in MassWest Services, Inc.'s (MWS) governing documents as a supported organization. However, Western Mass Physician Associates, Inc., by virtue of being a wholly-owned subsidiary of Valley Health Systems, Inc., represents a designated class of supported organzations that is mentioned in MWS's governing documents. Accordingly, MWS's bylaws stipulate its purpose is to: - Establish, own and operate non-profit medical clinics affiliated with Valley Health Systems, Inc. and Holyoke Medical Center, Inc.(HMC) to provide pediatric and family medicine and other medical services to patients of HMC and to residents of HMC's service area. - To treat Medicare and Medicaid patients and to provide charity care to patients in accordance with the charity care policy of the Corporation. - To participate in the educational programs of HMC for its staff and for the community served by HMC. To engage generally in any activity which may lawfully be carried on by an organization which is organized under Chapter 80 of the General Laws of the Commonwealth of Massachusetts, as now in force or hereafter amended, and which is not inconsistent with the corporation's qualification as an organization described in Section 501(c)(3) of the Internal Revenue Code as now in force or hereafter amended. Part IV, Section C, Line 1: For the fiscal year covered by this Form 990, control of MassWest Services, Inc. and its supported organizations were vested in the same persons that control by virtue of multiple shared board members and the same executive leadership. Furthermore, Valley Health Systems, Inc. (VHS) serves as the sole corporate member of the Organization and Holyoke Medical Center. MassWest Services, Inc. is the sole-corporate member of its other supported affiliated organization, Western Mass Physicians Associates, Inc. Pursuant to the Organization's bylaws the president and treasurer of MassWest Services, Inc. are appointed by the president of Valley Health Systems, Inc. pursuant to a management services agreement with the Organization. Appointment of the president of the Organization is submitted to its board of directors for approval. The clerk of the Organization is elected by its board of directors. Valley Health Systems, Inc. elects the remaining members of the governing body of the Organization. Valley Health Systems, Inc. also has the power to remove any member of the governing body, with or without cause, at any time by giving written notice to such governing body member. 25000 25000 255085 83258 171827 196827 Dues to affiliates 20541 20541 X 17 0 17 0 17 33570 0 33570 0 33570 Part X, Line 2: The Organization and the member organizations are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Tax-exempt organizations could be required to record an obligation for income taxes as the result of a tax position they have historically taken on various tax exposure items including unrelated business income or tax status. Under guidance issued by the Financial Accounting Standards Board (FASB), assets and liabilities are established for uncertain tax positions taken or positions expected to be taken in income tax returns when such positions are judged to not meet the "more-likely-than-not" threshold, based upon the technical merits of the position. Estimated interest and penalties, if applicable, related to uncertain tax positions are included as a component of income tax expense. The Organization has evaluated the position taken on its filed tax returns. The Organization has concluded no uncertain income tax positions exist at September 30, 2023. The Organization's tax years from 2021 through 2023 are open and subject to examination. 0 1 0 0 0 0 0 0 0 Spiridon E Hatiras President & CEO, Clerk 0 907453 0 0 0 0 0 51770 0 21598 0 980821 0 0 Carl Cameron Director 0 470369 0 0 0 0 0 29019 0 18160 0 517548 0 0 Kartik Viswanathan MD Director 0 338495 0 0 0 0 0 2900 0 25091 0 366486 0 0 Dean Vitarisi Treasurer & CFO 0 338192 0 0 0 0 0 0 0 25084 0 363276 0 0 Garry Bombardier MD Director 0 230276 0 0 0 0 0 2274 0 12328 0 244878 0 0 Marcel Moniz Director 0 180714 0 0 0 0 0 2029 0 13802 0 196545 0 0 Part I, Line 3 The compensation for the Organization's CEO was established by a related organization, Valley Health Systems, Inc. That organization established the CEO's compensation by using a compensation committee and a compensation study. The compensation was also approved by the System's compensation committee. Part I, Line 4b Holyoke Medical Center adopted a 457(f) non-qualified deferred compensation plan that became effective as of July 1, 2017. The Plan allows for eligible individuals and employees of the Medical Center to receive benefits under the Plan until the attainment of age 65. Non-elective contributions made for a Plan participant are tracked and will vest separately based on anniversaries of participants' employment. Each contribution will be 0% vested until the participant reaches the end of their second year of employment after each contribution. Each contribution will become 100% vested as of the last day of the 2nd year of a participant's employment, if the participant is still employed on that date. Only eligible employees are participants in the plan, and the plan does not allow for employee elective deferrals or employer matches. For the 2022 Tax Year, the following listed individuals received 457(f) contributions under the plan: Spiros Hatiras, $48,870; amd Carl Cameron, $28,000. Form 990, Part VI, Section A, line 2 Certain officers and directors of MassWest Services, Inc. are employed by a related tax-exempt organization which has common officers and/or directors. By virtue of this arrangement, certain individuals listed in Form 990, Part VII have a business relationship with one another. Form 990, Part VI, Section A, line 6 The sole member of the Organization is Valley Health Systems, Inc. Form 990, Part VI, Section A, line 7a The president and treasurer of MassWest Services, Inc. are appointed by the president of Valley Health Systems, Inc. pursuant to a management services agreement with the Organization. Appointment of the president of the Organization is submitted to its board of directors for approval. The clerk of the Organization is elected by its board of directors. Valley Health Systems, Inc. elects the remaining members of the governing body of the Organization. Valley Health Systems, Inc. also has the power to remove any member of the governing body, with or without cause, at any time by giving written notice to such governing body member. Form 990, Part VI, Section A, line 7b Significant decisions of the governing body of MassWest Services, Inc. are subject to the approval of Valley Health Systems, Inc. as specified in the Organization's bylaws. Form 990, Part VI, Section A, line 8b There are no committees with the authority to act on behalf of the governing body of the Organization. Form 990, Part VI, Section B, line 11b A copy of MassWest Systems, Inc.'s Form 990 was provided to each voting member of the governing body prior to its filing with the Internal Revenue Service. The Form 990 was prepared with the assistance of an independent public accounting firm and thoroughly reviewed by the Senior Vice President of Finance and CFO and key financial staff of the Hospital prior to distibuting it to the governing body for review. Form 990, Part VI, Section B, line 12c The conflict of interest policy of MassWest Systems, Inc. (MWS) is monitored and enforced as part of the Valley Health Systems, Inc. System and is reviewed annually by the System's conflict of interest committee. MWS board members and officers complete and sign a conflict of interest questionnaire annually. All signed questionnaires are then submitted to MWS and to Valley Health Systems, Inc. (parent) for review and monitoring. Form 990, Part VI, Section B, line 15 The compensation committee of the Valley Health System, Inc. utilizes a market compensation survey to recommend to the Board the approval of its determination of the appropriate compensation of the Chief Executive Officer. During that process, the Committee also reviews the compensation levels of other senior management and key employees of the System. These individuals are not members of the compensation committee and do not participate in this process. The CEO, as a member of the Board of VHS, does not participate in the approval process of that officer's compensation. Form 990, Part VI, Section C, line 19 The governing documents, conflict of interest policy, and financial statements of Valley Health Systems and Affiliates, which includes supplemental information of the filing entity, are available to the public upon request at the Organization's administrative office at 575 Beech Street, Holyoke, MA. Form 990, Part XI, line 9: Equity Transfers from Affiliates 1,868,000. Equity Transfers to Affiliates -1,848,000. Form 990, Part XII, Line 2c: The audit process has not changed from the prior year. Community Health Foundation of Western Massachusetts Inc 575 Beech Street Holyoke MA 01040 222568962 Raise & Invest Funds for Affiliates MA 501(c)(3) Line 7 Valley Health Systems Inc 0 Holyoke Medical Center Inc 575 Beech Street Holyoke MA 01040 222520073 Hospital MA 501(c)(3) Line 3 Valley Health Systems Inc 0 Holyoke Visiting Nurse Association Inc 575 Beech Street Holyoke MA 01040 042104310 Home Healthcare MA 501(c)(3) Line 10 Valley Health Systems Inc 0 H-C Management Services Inc 20 Hospital Drive Holyoke MA 01040 222515981 Supporting Organization MA 501(c)(3) Line 12b, II Valley Health Systems Inc 0 River Valley Counseling Center Inc 187 High Street Holyoke MA 01040 042174657 Outpatient Mental Health MA 501(c)(3) Line 10 Valley Health Systems Inc 0 Valley Health Systems Inc 20 Hospital Drive Holyoke MA 01040 042103583 Healthcare MA 501(c)(3) Line 7 N/A 0 Western Mass Physician Associates Inc 15 Hospital Drive Holyoke MA 01040 043202198 Medical Care Services MA 501(c)(3) Line 3 MassWest Services Inc 1 William Skinner TUA-Holyoke Hospital Trust PO Box 1802 Providence RI 029011802 046035855 Grantmaking MA 4797(a)(1) PF Valley Health Systems Inc 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 0 1 1 Western Mass Physician Associates R 1848000 Actual Per Books