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Nonprofiteer
← ELDER SERVICES OF BERKSHIRE COUNTY INC

Form 990 for tax year 2022

Filed by ELDER SERVICES OF BERKSHIRE COUNTY INC.

Totals

Total revenue
$20,758,089
Total expenses
$18,843,234
Contributions and grants received
$18,287,402
Grants paid
$0
Program service revenue
$2,388,651
Investment income
$82,036
Other revenue
$0
Total assets, end of year
$12,206,000
Total liabilities, end of year
$2,783,611
Net assets or fund balances, end of year
$9,422,389
Program services expenses (Part IX)
$17,559,244
Management and general expenses
$1,275,295
Fundraising expenses
$8,695
Program service expenses (Part III)
$17,559,244

Program services were 93.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $17,903,566

  • 1f · All other contributions, gifts and grants

    $383,836

  • 2a · Program service revenue: OTHER CONTRACT INCOME

    total $2,035,565 · related or exempt $2,035,565

  • 2b · Program service revenue: PROGRAM INCOME

    total $353,086 · related or exempt $353,086

  • 3 · Investment income

    total $72,118 · excluded $72,118

  • 7a · Gross sales of assets other than inventory

    securities $387,785

  • 7b · Less cost or other basis and sales expenses

    securities $377,867

  • 7c · Gain or loss

    securities $9,918

  • 7d · Net gain or loss

    total $9,918 · excluded $9,918

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $182,823 · management and general $182,823

  • 7 · Other salaries and wages

    total $4,352,576 · program services $3,916,349 · management and general $436,227

  • 9 · Other employee benefits

    total $625,091 · program services $564,253 · management and general $60,838

  • 10 · Payroll taxes

    total $516,310 · program services $430,783 · management and general $85,527

  • 11b · Fees: legal

    total $9,897 · program services $9,159 · management and general $738

  • 11c · Fees: accounting

    total $36,300 · management and general $36,300

  • 11f · Fees: investment management

    total $10,036 · management and general $10,036

  • 11g · Fees: other

    total $11,108,903 · program services $11,098,897 · management and general $10,006

  • 12 · Advertising and promotion

    total $12,885 · program services $10,252 · management and general $2,633

  • 13 · Office expenses

    total $71,386 · program services $35,837 · management and general $35,549

  • 14 · Information technology

    total $87,170 · program services $26,581 · management and general $60,589

  • 16 · Occupancy

    total $349,420 · program services $201,476 · management and general $147,944

  • 17 · Travel

    total $81,817 · program services $80,916 · management and general $901

  • 19 · Conferences, conventions and meetings

    total $13,505 · program services $11,625 · management and general $1,880

  • 22 · Depreciation, depletion and amortization

    total $40,030 · program services $26,461 · management and general $13,569

  • 23 · Insurance

    total $90,375 · program services $2,500 · management and general $87,875

  • 24a · Other expenses: FOOD SERVICE

    total $1,030,268 · program services $1,030,268

  • 24b · Other expenses: ADMINISTRATIVE COSTS

    total $218,102 · program services $107,547 · management and general $101,860 · fundraising $8,695

  • 24c · Other expenses: UNCOLLECTIBLE ACCOUNTS

    total $6,340 · program services $6,340

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $135 · end of year $65

  • 2 · Savings and temporary cash investments

    beginning of year $4,915,611 · end of year $4,585,423

  • 4 · Accounts receivable

    beginning of year $3,175,972 · end of year $5,200,682

  • 8 · Inventories for sale or use

    beginning of year $21,705 · end of year $26,077

  • 9 · Prepaid expenses and deferred charges

    beginning of year $172,059 · end of year $185,327

  • 10a · Land, buildings and equipment: cost or other basis

    $337,117

  • 10b · Land, buildings and equipment: accumulated depreciation

    $113,509

  • 10c · Land, buildings and equipment, net

    beginning of year $143,183 · end of year $223,608

  • 11 · Investments: publicly traded securities

    beginning of year $1,080,760 · end of year $1,210,075

  • 15 · Other assets

    beginning of year $7,000 · end of year $774,743

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,669,870 · end of year $1,904,746

  • 19 · Deferred revenue

    beginning of year $299,627 · end of year $116,835

  • 25 · Other liabilities

    beginning of year $0 · end of year $762,030

  • 27 · Net assets without donor restrictions

    beginning of year $7,045,652 · end of year $8,957,925

  • 28 · Net assets with donor restrictions

    beginning of year $501,276 · end of year $464,464

Mission and programs · 2022

Mission

THE ELDER SERVICES MISSION IS TO PROVIDE BERKSHIRE ELDERS, CAREGIVERS, AND INDIVIDUALS WITH DISABLITIES THE OPPORTUNITY TO LIVE WITH DIGNITY, INDEPENDENCE, AND SELF-DETERMINATION, AND TO ACHIEVE THE HIGHEST POSSIBLE QUALITY OF LIFE.

Activities or mission (Part I)

TO PROVIDE SERVICES TO THE ELDERLY OF BERKSHIRE COUNTY

  • STATE HOME CARE PROGRAM (SERVED 1,470 CLIENTS):PURPOSE IS TO ASSIST ELDERS IN THE COMMONWEALTH OF MASSACHUSETTS TO SECURE AND MAINTAIN MAXIMUM INDEPENDENCE IN THEIR HOME ENVIRONMENT. CASE MANAGERS COMPLETE AN ASSESSMENT TO DETERMINE ELIGIBILITY (BOTH CLINICAL AND FINANCIAL), DEVELOP A SERVICE PLAN, ARRANGE FOR SERVICES FROM ONE OF THE MANY PROVIDERS WITH WHICH THE ORGANIZATION CONTRACTS, AND MONITORS SERVICES ON A SCHEDULED AND AS-NEEDED BASIS. SERVICES GENERALLY INCLUDE, BUT ARE NOT LIMITED TO, ONE OR MORE OF THE FOLLOWING: ADULT DAY HEALTH, HOME HEALTH AIDE, HOMEMAKER, PERSONAL CARE, HOME-DELIVERED MEALS, AND TRANSPORTATION. ELIGIBILITY FOR THIS PROGRAM IS BASED ON AGE, RESIDENCE, AND A NEED FOR ASSISTANCE FOR A REGULATED NUMBER OF ACTIVITIES OR INSTRUMENTAL ACTIVITIES OF DAILY LIVING.

    Expenses $4,418,839

  • COMMUNITY CHOICES PROGRAM (SERVED 177 CLIENTS):PURPOSE IS TO ASSIST ELDER IN THE COMMONWEALTH OF MASSACHUSETTS TO SECURE AND MAINTAIN MAXIMUM INDEPENDENCE IN THEIR HOME ENVIRONMENT. CASE MANAGERS COMPLETE AN ASSESSMENT TO DETERMINE ELIGIBILITY (BOTH CLINICAL AND FINANCIAL), DEVELOP A SERVICE PLAN, ARRANGE FOR SERVICES FROM ONE OF MANY VENDORS WITH WHICH THE ORGANIZATION CONTRACTS, AND MONITORS SERVICES ON A SCHEDULED AS-NEEDED BASIS. SERVICES GENERALLY INCLUDE, BUT ARE NOT LIMITED TO, ONE OR MORE OF THE FOLLOWING: ADULT DAY HEALTH, HOME HEALTH AIDE, HOMEMAKER, PERSONAL CARE, HOME-DELIVERED MEALS, AND TRANSPORTATION. ELIGIBILITY FOR THIS PROGRAM REQUIRES THAT THE ELDER BE CLINICALLY ELIGIBLE FOR NURSING HOME PLACEMENT AND BE RECEIVING MASSHEALTH.

    Expenses $4,798,148

  • NUTRITION (SERVED 2,549 CLIENTS)MEALS ON WHEELS - THE MEALS ON WHEELS PROGRAM PROVIDES HOMEBOUND ELDERS WHO ARE UNABLE TO PURCHASE OR PREPARE THEIR OWN MEALS WITH NUTRITIOUS MEALS. MEALS ARE DELIVERED DAILY WEEKDAYS. THERE ARE NO INCOME GUIDELINES, HOWEVER THERE ARE FRAILTY GUIDELINES.CONGREGATE MEALS - THE CONGREGATE MEAL PROGRAM PROVIDES A NUTRITIOUS HOT MEAL AT A CENTRAL LOCATION. ELDERS "CONGREGATE" AT A LOCAL MEAL SITE OFTEN LOCATED IN A NEARBY SENIOR CENTER TO EAT AND SOCIALIZE. CONGREGATE MEALS ARE OFTEN COMBINED WITH RECREATIONAL AND EDUCATIONAL ACTIVITIES.MEDICALLY TAILORED AND VEGETARIAN MEALS - WITH THE ADDITION OF THE ARPA TITLE III NUTRITION FUNDING, MEDICALLY TAILORED MEALS, WHICH INCLUDE CARDIAC AND RENAL OPTIONS, HAVE BEEN ADDED THROUGH A PARTNERSHIP WITH BERKSHIRE HEALTHCARE SYSTEMS AND VEGETARIAN MEALS HAVE BEEN ADDED THROUGH A PARTNERSHIP WITH THE BERKSHIRE COUNTY SHERIFF'S OFFICE.

    Expenses $2,393,701

  • CLINICAL ASSESSMENT & ELIGIBILITY, PROVIDENCE COURT, MONEY MANAGEMENT, LONG TERM CARE OPTIONS, AGING AND DISABILITY RESOURCE CENTER OPTIONS COUNSELING, TITLE IIIC, TITLE IIIE, OTHER TITLE III PROGRAMS, TITLE V SENIOR EMPLOYMENT, ADULT FOSTER CARE, GROUP FAMILY CARE, BERKSHIRE SHINE, NAVICARE

    Expenses $5,948,556 · Revenue $2,388,651

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Frank Engels

    PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5

  • Jeffrey Menkes

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    0.5

  • Jacob Dabrowski

    TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • Georgette Kinney

    CLERK

    Total calculated
    $0
    Hours/week
    0.5

  • Randy Burdick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Teresa Caldwell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Sandy Carroll

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Roberta Gale

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • John Graziano

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Mary O'Brien

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Walter Orenstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Stephen Radin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Bruce Bernstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • David Twiggs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Christopher McLaughlin

    EXECUTIVE DIRECTOR

    Total calculated
    $163,427
    From this org
    $145,703
    From related orgs
    $0
    Other
    $17,724
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $145,703
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $17,724
    Filer's total
    $163,427

  • Mark Kim-Pryzby

    FISCAL DIRECTOR

    Total calculated
    $116,302
    From this org
    $107,824
    From related orgs
    $0
    Other
    $8,478
    Hours/week
    37.5

  • Maureen Tuggey

    CLIENT SERVICES DIRECTOR

    Total calculated
    $120,547
    From this org
    $100,734
    From related orgs
    $0
    Other
    $19,813
    Hours/week
    37.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
16 November 2023
IRS schema version
2022v5.0
Source object
202343219349300809

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