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    <ReturnTs>2026-08-07T19:45:47-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>Baker Newman &amp; Noyes</BusinessNameLine1Txt>
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        <AddressLine1Txt>280 Fore Street Suite 500</AddressLine1Txt>
        <CityNm>Portland</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>04101</ZIPCd>
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    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>H-C Management Services Inc</BusinessNameLine1Txt>
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      <PhoneNum>4135342567</PhoneNum>
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        <AddressLine1Txt>20 Hospital Drive</AddressLine1Txt>
        <CityNm>Holyoke</CityNm>
        <StateAbbreviationCd>MA</StateAbbreviationCd>
        <ZIPCd>010406604</ZIPCd>
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      <PersonNm>Dean Vitarisi</PersonNm>
      <PersonTitleTxt>Treasurer &amp; CFO</PersonTitleTxt>
      <PhoneNum>4135342567</PhoneNum>
      <SignatureDt>2026-08-06</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>Connor Smart</PreparerPersonNm>
      <PTIN>P02285543</PTIN>
      <PhoneNum>2078792100</PhoneNum>
      <PreparationDt>2026-08-06</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>To acquire, hold, manage, maintain, develop, and/or dispose of real property on behalf of affiliated tax-exempt organizations.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>H-C Management Services, Inc. (HCM) previously owned and operated an emergency department medical office building for the benefit of its supported organizations. The building qualified for the New Market Tax Credit (NMTC) during construction due to its potential for creating new jobs and meeting the healthcare needs of the community. It included an emergency room, ancillary departments, and medical office space. During a previous tax period, Holyoke Medical Center, a related, supported organization, forgave all existing debt on the office building, cancelled the lease between the Medical Center and HCM, and assumed ownership of the building from HCM. Since the Medical Center assumed operational control over the building, HCM's operations have consisted solely of transferring its remaining net assets to Holyoke Medical Center in furtherance of the its charitable mission.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Dr Robert Fishman</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jeff Hayden</PersonNm>
        <TitleTxt>Chair</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Spiridon E Hatiras</PersonNm>
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        <PersonNm>Dean Vitarisi</PersonNm>
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          <ZIPCd>010406604</ZIPCd>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
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          <BusinessNameLine1Txt>Western Mass Physician Assoc</BusinessNameLine1Txt>
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      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>River Valley Counseling Center</BusinessNameLine1Txt>
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      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>Holyoke Visiting Nurse Assoc</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <EIN>042104310</EIN>
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      <OtherSupportSumAmt>0</OtherSupportSumAmt>
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        <PowerAppointMajorityDirTrstInd>1</PowerAppointMajorityDirTrstInd>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part I, Line 12g, Column v &amp; Column vi:</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization was formed to promote the health, charitable, and educational purposes of Valley Health Systems, Inc. and Holyoke Medical Center, Inc. by acquiring, holding, managing, maintaining, developing, or disposing of real property; and engaging in such other activities as may be appropriate and are consistent with the laws of Massachusetts and Section 501(c)(3) of the Internal Revenue Code.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Schedule A, Part IV, Section A, Line 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>Several organizations are being listed on Schedule A, Part I, Line 12(g) as being supported organizations that are not currently listed in H-C Management, Inc.'s (HCM) organizational documents. They are being listed as supported organizations as they are wholly-owned organizations at Valley Health Systems, Inc. which is listed in HCM's organizational documents. Furthermore, it is part of HCM's true nature and exempt purpose to support any organization affiliated within the Valley Health Systems, Inc. System that is tax-exempt under 501(c)(3) of the Internal Revenue Code and is a designated public charity 509(a)(1) or 509(a)(2). Though not specifically listed in its governing documents at the time of this filing, each organization listed in Schedule A, Part I, Line 12(g) is part of a designated class of supported organizations by virtue of their affiliation with Valley Health Systems, Inc. as wholly owned subsidiaries.</ExplanationTxt>
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        <ExplanationTxt>For the current fiscal year end, control of H-C Management 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. Pursuant to the Organization's bylaws VHS elects the board members of the governing body of H-C Management Services, Inc. VHS 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 member.</ExplanationTxt>
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