BEACON HEALTH SYSTEM INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BEACON HEALTH SYSTEM INC (EIN 45-3864076)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202533189349305928
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T14:12:21-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 30 South Wacker Dr Suite 3300 | AddressLine1Txt |
| City | Chicago | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 606063392 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453864076 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Beacon Health System Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BEAC | BusinessNameControlTxt |
| Phone | 5746473549 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 615 N Michigan St | AddressLine1Txt |
| City | South Bend | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jeffrey Costello | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 5746473549 | PhoneNum |
| Signature | 2025-11-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Rebekuh Eley | PreparerPersonNm |
| PTIN | P01247672 | PTIN |
| Phone | 3126343400 | PhoneNum |
| Preparation | 2025-11-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Kreg Gruber | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 615 N Michigan St | AddressLine1Txt |
| City | South Bend | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $562,428,610 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.beaconhealthsystem.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2011 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | We deliver outstanding care, inspire health, and connect with heart. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 1608 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $4,574,384 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $1,226,631 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,051,522 | PYContributionsGrantsAmt |
| CY Contributions Grants | $827,497 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $164,258,517 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $184,057,264 | CYProgramServiceRevenueAmt |
| PY Investment Income | $26,560,748 | PYInvestmentIncomeAmt |
| CY Investment Income | $99,817,465 | CYInvestmentIncomeAmt |
| PY Other Revenue | $18,910,738 | PYOtherRevenueAmt |
| CY Other Revenue | $17,681,839 | CYOtherRevenueAmt |
| PY Total Revenue | $210,781,525 | PYTotalRevenueAmt |
| CY Total Revenue | $302,384,065 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $723,177 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $666,515 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $89,457,272 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $95,906,654 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $97,486,492 | PYOtherExpensesAmt |
| CY Other Expenses | $109,928,474 | CYOtherExpensesAmt |
| PY Total Expenses | $187,666,941 | PYTotalExpensesAmt |
| CY Total Expenses | $206,501,643 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $23,114,584 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $95,882,422 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,116,278,781 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,264,400,583 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $98,609,339 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $103,509,412 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,017,669,442 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,160,891,171 | NetAssetsOrFundBalancesEOYAmt |
| Mission | We deliver outstanding care, inspire health, and connect with heart. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $205,698,414 | ExpenseAmt |
| Grant | $666,515 | GrantAmt |
| Revenue | $200,094,508 | RevenueAmt |
| Desc | Beacon Health System, Inc.(Beacon) is the parent of Elkhart General Hospital, Inc., Beacon Medical Group, Inc., Memorial Hospital Of South Bend, Inc., Beacon Health Foundation, Inc., Beacon Health Ventures, Inc., Three Rivers Health Hospital, Inc., and Community Hospital Of Bremen, Inc. Beacon provides coordination for the organizations within the system in such matters as approving budgets, strategic planning, marketing, allocating resources, securing tax-exempt bond financing and providing community education. | Desc |
| Total Program Service Expenses | $205,698,414 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | Yes (1) | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBondsInd |
| Escrow Account | 0 | EscrowAccountInd |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 243 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 1608 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (1) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jeffrey Costello | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5746473549 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 615 N Michigan St | AddressLine1Txt |
| City | South Bend | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| George Larsen Kneller MD | ||||||||
| Director | 2.00 | 40.00 | Yes (X) | $0 | $267,143 | $54,356 | ||
| Thomas Burish PhD | ||||||||
| Chair thru 8/24, Director | 2.00 | 0.00 | Yes (X) | $2,118 | $0 | $0 | Yes (X) | |
| John Martin | ||||||||
| Chair | 2.00 | 0.00 | Yes (X) | $1,766 | $0 | $0 | Yes (X) | |
| Julia Willis | ||||||||
| Vice Chair | 2.00 | 0.00 | Yes (X) | $1,849 | $0 | $0 | Yes (X) | |
| Tim Shelly | ||||||||
| Secretary | 2.00 | 0.00 | Yes (X) | $1,710 | $0 | $0 | Yes (X) | |
| Gene Grove | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $1,220 | $0 | $0 | ||
| Levon Johnson | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $1,220 | $0 | $0 | ||
| James F Keenan JD | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $1,220 | $0 | $0 | ||
| Samir Patel MD | ||||||||
| Director | 2.00 | 2.00 | Yes (X) | $1,220 | $0 | $0 | ||
| Amish Shah | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $1,220 | $0 | $0 | ||
| Tom Cassady Jr | ||||||||
| Treasurer | 2.00 | 0.00 | Yes (X) | $200 | $0 | $0 | Yes (X) | |
| Daniel Adams | ||||||||
| Director | 2.00 | 2.00 | Yes (X) | $200 | $0 | $0 | ||
| Peter Baranay | ||||||||
| Director | 2.00 | 2.00 | Yes (X) | $200 | $0 | $0 | ||
| Karen Barnett | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $200 | $0 | $0 | ||
| James Dan MD | ||||||||
| Director thru 5/24 | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| Kreg R Gruber | ||||||||
| CEO | 40.00 | 12.00 | $1,848,714 | $0 | $287,708 | Yes (X) | ||
| Jeffrey P Costello | ||||||||
| CFO | 40.00 | 12.00 | $1,077,612 | $0 | $188,598 | Yes (X) | ||
| Haysam M Eldalati MD | ||||||||
| Chief Clinical Officer | 40.00 | 0.00 | $924,034 | $0 | $158,084 | Yes (X) | ||
| Diane M Maas | ||||||||
| Chief Bus Dev & Plan Officer | 40.00 | 0.00 | $729,756 | $0 | $159,697 | Yes (X) | ||
| Mark A Warlick | ||||||||
| Chief Information Officer thru 5/24 | 40.00 | 0.00 | $662,810 | $0 | $258,535 | Yes (X) | ||
| Scott M Eshowsky | ||||||||
| Medical Information Officer | 40.00 | 0.00 | $551,086 | $0 | $78,885 | Yes (X) | ||
| Mario C Ellis | ||||||||
| Chief Human Resource Officer | 40.00 | 0.00 | $507,849 | $0 | $127,618 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $6,316,204 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $267,143 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $1,313,481 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 157 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Oracle America Inc | |||||
| 2300 Oracle Way | Austin | TX | 78741 | Patient Accounts Software System | $12,890,218 |
| Impact Advisors LLC | |||||
| 400 E Diehl Rd | Naperville | IL | 60563 | Software Build Consulting | $4,756,197 |
| Ameri EBO LLC | |||||
| 1851 S Alverno Rd | Manitowoc | WI | 542200000 | Collection Services | $3,933,103 |
| GE Precision Healthcare LLC | |||||
| 3000 N Grandview Blvd | Waukesha | WI | 53188 | Equip Maintenance | $3,248,943 |
| Huron Consulting Services LLC | |||||
| 550 W Van Buren St 1700 | Chicago | IL | 60607 | Software Build Consulting | $3,233,682 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 147 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $394,886 | RelatedOrganizationsAmt |
| Government Grants | $432,611 | GovernmentGrantsAmt |
| Total Contributions | $827,497 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Management Admin Services | 561499 | $168,142,309 | $166,542,019 | $1,600,290 |
| Net Patient Service Revenue | 621110 | $12,560,905 | $12,560,905 | |
| Leased Employees | 561330 | $1,702,931 | $1,702,931 | |
| Joint Venture Activity | 621110 | $552,083 | $146,210 | $405,873 |
| Biomed R&M | 621110 | $113,365 | $113,365 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $985,671 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $985,671 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $184,057,264 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $18,345,186 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $368,645 | UnrelatedBusinessRevenueAmt |
| Exclusion | $17,976,541 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,405,392 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $70,831 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,334,561 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,334,561 | TotalRevenueColumnAmt |
| Exclusion | $1,334,561 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $341,158,058 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $259,531,647 | SecuritiesAmt |
| Other | $154,132 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $81,626,411 | SecuritiesAmt |
| Other | -$154,132 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $81,472,279 | TotalRevenueColumnAmt |
| Exclusion | $81,472,279 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $225,689 | FundraisingGrossIncomeAmt |
| Fundraising Direct Expenses | $287,935 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$62,246 | TotalRevenueColumnAmt |
| Exclusion | -$62,246 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| Athletic Club | 713940 | $9,360,883 | $9,360,883 | |
| Quality Incentive | 900099 | $3,928,153 | $3,928,153 | |
| Managed Care | 900099 | $317,877 | $317,877 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,802,611 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,737,208 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $65,403 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $16,409,524 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $302,384,065 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $196,261,049 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $4,574,384 | UnrelatedBusinessRevenueAmt |
| Exclusion | $100,721,135 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $666,515 | TotalAmt |
| Program Services | $666,515 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,402,631 | TotalAmt |
| Program Services | $3,402,631 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,801,606 | TotalAmt |
| Program Services | $68,801,606 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,044,180 | TotalAmt |
| Program Services | $2,044,180 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,970,210 | TotalAmt |
| Program Services | $15,970,210 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,688,027 | TotalAmt |
| Program Services | $5,688,027 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $460,043 | TotalAmt |
| Management And General | $460,043 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,992 | TotalAmt |
| Management And General | $12,992 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,188 | TotalAmt |
| Program Services | $33,188 | ProgramServicesAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $170,510 | TotalAmt |
| Program Services | $170,510 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,580,913 | TotalAmt |
| Program Services | $75,580,913 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,608,104 | TotalAmt |
| Program Services | $1,608,104 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,677,151 | TotalAmt |
| Program Services | $5,677,151 | ProgramServicesAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $232,055 | TotalAmt |
| Program Services | $232,055 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,367,346 | TotalAmt |
| Program Services | $3,367,346 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $513,904 | TotalAmt |
| Program Services | $513,904 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,619 | TotalAmt |
| Program Services | $97,619 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $465,588 | TotalAmt |
| Program Services | $465,588 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,593,976 | TotalAmt |
| Program Services | $11,593,976 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $802,286 | TotalAmt |
| Program Services | $802,286 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| General Dues & Subscrip | $3,507,011 | $3,507,011 | |
| Recruitment | $1,085,745 | $1,085,745 | |
| Supplies | $557,110 | $557,110 | |
| Licenses & Taxes | $434,024 | $103,830 | $330,194 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,728,909 | TotalAmt |
| Program Services | $3,728,909 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $206,501,643 | TotalAmt |
| Program Services | $205,698,414 | ProgramServicesAmt |
| Management And General | $803,229 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,350 | BOYAmt |
| EOY | $1,300 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,008,143 | BOYAmt |
| EOY | $129,133,779 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,574 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,644,268 | BOYAmt |
| EOY | $1,563,555 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,159,878 | BOYAmt |
| EOY | $919,124 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,042,853 | BOYAmt |
| EOY | $24,679,753 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $194,285,692 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $78,764,705 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $107,326,835 | BOYAmt |
| EOY | $115,520,987 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $378,333,394 | BOYAmt |
| EOY | $492,893,240 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $479,851,802 | BOYAmt |
| EOY | $430,325,431 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,832,307 | BOYAmt |
| EOY | $31,016,710 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103,840 | BOYAmt |
| EOY | $103,840 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,815,537 | BOYAmt |
| EOY | $38,242,864 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,116,278,781 | BOYAmt |
| EOY | $1,264,400,583 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,138,709 | BOYAmt |
| EOY | $31,705,389 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,426,713 | BOYAmt |
| EOY | $68,779,783 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,043,917 | BOYAmt |
| EOY | $3,024,240 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,609,339 | BOYAmt |
| EOY | $103,509,412 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,017,669,442 | BOYAmt |
| EOY | $1,160,891,171 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,017,669,442 | BOYAmt |
| EOY | $1,160,891,171 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,116,278,781 | BOYAmt |
| EOY | $1,264,400,583 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $95,882,422 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$31,663,664 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $79,002,971 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 6 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (6 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| Beacon Medical Group Inc | ||||
| 351536132 | 10 | Yes (1) | $205,080,216 | $44,940 |
| Elkhart General Hospital Inc | ||||
| 350877574 | 3 | Yes (1) | $156,456,164 | $0 |
| Memorial Hospital of South Bend Inc | ||||
| 350868132 | 3 | Yes (1) | $315,841,679 | $0 |
| Beacon Health Foundation Inc | ||||
| 351536129 | 7 | 0 | $1,938,146 | $3,636 |
| Community Hospital of Bremen Inc | ||||
| 350835006 | 3 | 0 | $12,507,353 | $5,000 |
| Three Rivers Health System Inc | ||||
| 451257972 | 3 | 0 | $54,038,624 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 6 | SupportedOrganizationsTotalCnt |
| Support Sum | $745,862,182 | SupportSumAmt |
| Other Support Sum | $53,576 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | 0 | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | Yes (1) | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | 0 | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (1) | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Parent Supported Org | Yes (X) | ParentSupportedOrgInd |
| Appoint Elect Majority Officer | Yes (1) | AppointElectMajorityOfficerInd |
| Exercise Direction Policies | Yes (1) | ExerciseDirectionPoliciesInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Section A, Line 1: | Beacon Health System's ("BHS") articles of incorporation state that it is organized to control as a sole member of an integrated regional health care system comprised of one or more subsidiary organizations, including Elkhart General Hospital, Inc. ("EGH"), Memorial Health System, Inc. (now Beacon Medical Group ("BMG")), and all other respective affiliates, which includes Memorial Hospital Of South Bend ("MHSB"). EGH, BMG, and MHSB are specifically designated by name. BHS also supports Beacon Health Foundation ("BHF"), Three Rivers Health System ("TRH"), and Community Hospital of Bremen ("CHB"). As each of these entities are part of the same integrated health system with BHS as the sole member of all subsidiaries, they have a continuous and historic relationship. |
| Part IV, Section A, Line 6: | Beacon Health System (BHS) provided a small number of grants to select community organizations which further the charitable purposes of its supported organizations. As BHS is the parent of an integrated health system, its supported organizations are aware and approve of these grants. The health system is continuing to re-align its grantmaking activity in 2024 to direct all grants through its affiliated foundation and hospital organizations. |
| Part IV, Section D, Line 2: | Beacon Health System (parent) maintains a close and continuing relationship with all of its supported organizations, as they comprise one integrated health system. Their governance is closely related. The parent shares common officers with its supported organizations, the chair of each of the supported organizations are invited guests at the parent board meetings, and the board committees are all populated with board members from both the parent and supported organizations. In addition, the investment committee of the parent board includes committee members from both the parent and the supported organizations. As a result of this overlap, the supported organizations have a significant voice in the parent's investment policies and in directing the use of the parent's income and assets at all times during the tax year. |
| Part IV, Section D, Line 3: | The BHS board and committees oversee the policies, programs and activities of the supported organizations. See Sch. O disclosure for additional details. |
| Part IV, Section E, Line 3a: | The BHS board works with the governance committee and executive committee to appoint officers and directors. |
| Part IV, Section E, Line 3b: | The BHS board and committees oversee the policies, programs and activities of the supported organizations. See Sch. O disclosure for additional details. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | 0 | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | 0 | DirectContactLegislatorsInd |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | Yes (1) | OtherActivitiesInd |
| Other Activities | $33,188 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $33,188 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Beacon Health System, Inc. pays for the membership fees to several national organizations for its employees. These national organizations indicate a portion of the membership fees are used for lobbying purposes. | ExplanationTxt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $42,456,771 | BeginningYearBalanceAmt |
| Contributions | $9,625,097 | ContributionsAmt |
| Investment Earnings Or Losses | $2,320,861 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $4,428,203 | GrantsOrScholarshipsAmt |
| End Year Balance | $49,974,526 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,758,960 | BeginningYearBalanceAmt |
| Contributions | $2,440,358 | ContributionsAmt |
| Investment Earnings Or Losses | $2,682,416 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,424,963 | GrantsOrScholarshipsAmt |
| End Year Balance | $42,456,771 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $42,986,124 | BeginningYearBalanceAmt |
| Contributions | $3,689,060 | ContributionsAmt |
| Investment Earnings Or Losses | -$4,645,969 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $3,270,255 | GrantsOrScholarshipsAmt |
| End Year Balance | $38,758,960 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $37,554,313 | BeginningYearBalanceAmt |
| Contributions | $3,126,708 | ContributionsAmt |
| Investment Earnings Or Losses | $3,841,751 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,536,648 | GrantsOrScholarshipsAmt |
| End Year Balance | $42,986,124 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $34,924,914 | BeginningYearBalanceAmt |
| Contributions | $1,692,784 | ContributionsAmt |
| Investment Earnings Or Losses | $2,289,915 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,353,300 | GrantsOrScholarshipsAmt |
| End Year Balance | $37,554,313 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.67190 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.32810 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,121,480 | OtherCostOrOtherBasisAmt |
| Book Value | $21,121,480 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $50,083,363 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,291,267 | DepreciationAmt |
| Book Value | $41,792,096 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $229,492 | OtherCostOrOtherBasisAmt |
| Depreciation | $195,740 | DepreciationAmt |
| Book Value | $33,752 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $113,609,754 | OtherCostOrOtherBasisAmt |
| Depreciation | $69,649,859 | DepreciationAmt |
| Book Value | $43,959,895 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,241,603 | OtherCostOrOtherBasisAmt |
| Depreciation | $627,839 | DepreciationAmt |
| Book Value | $8,613,764 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $115,520,987 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Alternative Investments | Desc |
| Book Value | $430,325,431 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $430,325,431 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Deferred Liability Exec SERP | Desc |
| Amt | $3,024,240 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,024,240 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part V, Line 4: | Net assets with donor restrictions consist of assets whose use is limited by donor imposed, time and/or purpose restrictions. Some net assets have been restricted by donors to be maintained by the Corporation in perpetuity. In accordance with the restriction, a majority of the investment income and investment gain or losses from these net assets are restricted by the donor for a specific purpose. A specified portion of income earned by the net assets is released from restriction and used for operations each year and, therefore, is included in the consolidated statements of operations and charges in net assets as other revenue. The Board has discretion to utilize each year the incomes, revenues, and profits arising and accruing from the endowments in defraying costs associated with the trust and the remainder for support, betterment, improvement, upkeep, expansion and replacement of Beacon Health System, Inc. and its corporate affiliates. |
| Part X, Line 2: | ASC 740, Income Taxes, requires that realization of an uncertain income tax position is more likely than not (i.e., greater than 50% likelihood of receiving a benefit) before it is recognized in the consolidated financial statements as the amount most likely to be realized assuming a review by tax authorities having all relevant information and applying current conventions. This interpretation also clarifies the financial statement classification of tax related penalties and interest and sets forth new disclosures regarding unrecognized tax benefits. No amount was recorded for the years ended December 31, 2024 or 2023. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| Central America and the Caribbean | 0 | 0 | Investments | $169,312,546 |
| Europe (Including Iceland & Greenland) | 0 | 0 | Investments | $42,351,937 |
| North America | 0 | 0 | Investments | $28,657,562 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $240,322,045 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $240,322,045 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, line 3: | FormAndLineReferenceDesc |
| Explanation | Central America and The Caribbean -Accrual Europe (including Iceland and Greenland) -Accrual North America (Canada & Mexico only) -Accrual | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Sunburst | Event1Nm |
| Gross Receipts Event1 | $225,689 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $225,689 | GrossRevenueEvent1Amt |
| Food And Beverage Event1 | $2,616 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $285,319 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $225,689 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $225,689 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $2,616 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $285,319 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $287,935 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$62,246 | NetIncomeSummaryAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule G, Part IV: | FormAndLineReferenceDesc |
| Explanation | Beacon Health System, Inc. facilitates an annual Sunburst marathon by collecting registration payment and organizing the event. All contributions are directed to and recorded by Beacon Health Foundation. It is common for the event to be run at a loss as all the sponsorship and contribution income is recorded by Beacon Health Foundation. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarships/Tuition Reimbursement | GrantTypeTxt |
| Recipient | 389 | RecipientCnt |
| Cash Grant | $666,515 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 2: | Donations and grants given to organizations that improve the health and well-being of our community are monitored through outcome measurement reports that are provided to Beacon Health System by the various organizations. These reports inform us of how the donations and grants were used. |
| Schedule I, Part III - Scholarship/Tuition Reimbursement: | For scholarships, the individual must meet several requirements to qualify. In order to qualify for a scholarship, the individual must (1) apply on-line (intranet) and within the acceptable time parameters for the semester of funds being requested, (2) maintain a grade of C or better, (3) pay for tuition/books and submit corresponding original receipts for reimbursement, reimbursed up to the amount awarded by the scholarship committee, (4) meet any additional requirements of the specific scholarship fund, and (5) meet eligibility requirements which include: (A) employed by Beacon Health System, Inc. (B) enrolled in a qualified program, (C) submitted a positive recommendation each semester from the immediate supervisor, and (D) submitted a positive recommendation each semester from the school. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | Yes (1) | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (8 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Kreg R Gruber | ||||||||||||||
| CEO | $1,081,233 | $0 | $557,131 | $0 | $210,350 | $0 | $259,693 | $0 | $28,015 | $0 | $2,136,422 | $0 | $64,523 | $0 |
| Jeffrey P Costello | ||||||||||||||
| CFO | $626,239 | $0 | $261,724 | $0 | $189,649 | $0 | $166,583 | $0 | $22,015 | $0 | $1,266,210 | $0 | $61,622 | $0 |
| Haysam M Eldalati MD | ||||||||||||||
| Chief Clinical Officer | $594,485 | $0 | $237,929 | $0 | $91,620 | $0 | $153,905 | $0 | $4,179 | $0 | $1,082,118 | $0 | $72,408 | $0 |
| Mark A Warlick | ||||||||||||||
| Chief Information Officer thru 5/24 | $149,475 | $0 | $169,282 | $0 | $344,053 | $0 | $227,199 | $0 | $31,336 | $0 | $921,345 | $0 | $24,090 | $0 |
| Diane M Maas | ||||||||||||||
| Chief Bus Dev & Plan Officer | $464,164 | $0 | $189,202 | $0 | $76,390 | $0 | $131,682 | $0 | $28,015 | $0 | $889,453 | $0 | $27,295 | $0 |
| Mario C Ellis | ||||||||||||||
| Chief Human Resource Officer | $366,896 | $0 | $128,147 | $0 | $12,806 | $0 | $110,102 | $0 | $17,516 | $0 | $635,467 | $0 | $0 | $0 |
| Scott M Eshowsky | ||||||||||||||
| Medical Information Officer | $431,503 | $0 | $117,588 | $0 | $1,995 | $0 | $44,300 | $0 | $34,585 | $0 | $629,971 | $0 | $0 | $0 |
| George Larsen Kneller MD | ||||||||||||||
| Director | $0 | $242,414 | $0 | $24,529 | $0 | $200 | $0 | $32,952 | $0 | $21,404 | $0 | $321,499 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Complimentary health club membership with Beacon Health System's health and lifestyle center is offered to directors. Beacon Health System, Inc. reimburses directors for the tax effect of the 1099 reportable benefits for spousal travel. Beacon Health System also reimburses for direct expenses related to any travel on the organization's behalf. Spousal travel for the following individuals was included in taxable compensation: Kreg Gruber, Thomas Burish, John Martin, Julia Willis and Tim Shelly. Health or social club dues for the following individuals was included in taxable compensation: Samir Patel, Amish Shah, James Keenan, Thomas Burish, John Martin, Gene Grove, Julia Willis, Tim Shelly, and Levon Johnson. |
| Part I, Line 3 | The Beacon Health System, Inc. compensation review process includes an extensive examination using comparable market data that is then reviewed by an independent consultant hired by, and reported to, the board of directors. Recommendations are presented to the board for deliberation and final decision. |
| Part I, Lines 4a-b | The following individual received a severance payment in 2024: Mark Warlick, $213,382 Beacon Health System implemented an executive retention plan to attract and retain key employees by providing additional deferred compensation. The Chief Executive Officer will participate in the plan and will select other participants pursuant to the guidelines set by the employer's board of directors. The employer may make contributions under the plan and has sole discretion over whether to make a contribution. Vesting occurs on January 1 of the fifth year for which such contributions are made for participants who have been continuously employed. The plan also allows vesting to occur if the participant attains the age of 62. The following individual received vested payments in 2024, reflected in column (b)(iii): Kreg Gruber, $198,816 Jeffrey Costello, $130,545 Diane Maas, $63,296 Mark Warlick, $77,372 Haysam Eldalati, $72,405 The following individuals received deferred payments in 2024 that will vest in future years, which are reflected in column c: Kreg Gruber, $215,393 Jeffrey Costello, $122,283 Mario Ellis, $65,802 Diane Maas, $87,382 Haysam Eldalati, $109,605 |
| Part I, Line 7 | The Organization has three incentive plans (employee, management, and executive) which have a net operating income to budget measurement for the payout threshold. The employee plan shares the excess over budget net operating income with the non-management employees for Beacon Health System, Inc. and the affiliated entities. The employee incentive has a maximum cap of $4,500,000. The payout and amount of the payout for the employee incentive plan is made at the discretion of the board. The management incentive plan is funded when operating income is equal to or greater than 50% of the budgeted net operating income. Reward amounts are based on a balanced score card methodology utilizing Beacon's strategic imperatives and measured using selected metrics set on a sliding scale defined as threshold 50%, target 100%, and maximum 150%. The strategic imperatives are clinical excellence, great workplace, customer-driven culture, smart growth, and financial sustainability. Each imperative carries a default weight of 20%. The payout of the management incentive is made at the discretion of the board. Executives are covered under the Beacon Health System Executive Short-Term Incentive Plan (ESTIP). The ESTIP is funded when operating income is equal to or greater than 50% of the budgeted net operating income. Reward amounts are based on a balanced score card methodology utilizing Beacon's strategic imperatives and measured using selected metrics set on a sliding scale defined as threshold 50%, target 100%, and maximum 150%. The strategic imperatives are clinical excellence, great workplace, customer-driven culture, smart growth, and financial sustainability. Each imperative carries a default weight of 20%. The payout of the ESTIP is made at the discretion of the board. |
Schedule K IRS990ScheduleK
Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|
| Hospital Authority of Saint Joseph County | |||||||
| A | 911914363 | 2016-08-18 | $50,000,000 | Construct Children's Hospital | 0 | 0 | 0 |
| Hospital Authority of Saint Joseph County | |||||||
| B | 911914363 | 2018-12-11 | $35,000,000 | Construct Admin and Granger Hospital | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Other Spent ProceedsOtherSpentProceedsAmt |
|---|---|---|---|---|---|---|---|---|---|---|
| A | $8,885,000 | $50,000,000 | $285,000 | $49,715,000 | 2017 | 0 | 0 | Yes (1) | Yes (1) | |
| B | $7,000,000 | $35,427,291 | $155,243 | $34,844,757 | 2019 | 0 | 0 | Yes (1) | Yes (1) | $427,291 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|
| A | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)
| Bond ReferenceBondReferenceCd | Form8038 T FiledForm8038TFiledInd | Rebate Not Due YetRebateNotDueYetInd | Exception To RebateExceptionToRebateInd | No Rebate DueNoRebateDueInd | Variable Rate IssueVariableRateIssueInd | Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|
| A | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) |
| B | 0 | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part II, Line 3 - Column B | The 2018 bond has an issue price of $35,000,000 but has proceeds of $35,427,290.77. The proceeds include $427,290.77 of interest. |
| Schedule K, Part IV, Line 2c, Column a | The date the rebate computation was performed on the Hospital Authority of Saint Joseph County was 8/18/21. |
| Schedule K, Part IV, Line 2c, Column b | The date the rebate computation was performed on the Hospital Authority of Saint Joseph County was 12/10/23. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Megan Martin | |||
| Board member is their father-in-law | $48,103 | Compensation | 0 |
| Valley Screen | |||
| Board member greater than 35% ownership | $108,292 | Purchased services | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | The Organization incorporates numerous parties in the production and review of the form 990 and associated schedules. Senior accounting staff and management complete information for the form 990 and related schedules. Some forms and schedules are reviewed by the controller. Subsequent to those steps, the Organization engaged RSM to prepare form 990 and appropriate schedules. Prior to filing the return, the CFO, the audit committee of the Organization, and the CEO, conduct a general overview of the form 990, including applicable compensation schedules. In addition, each board member receives notification of the IRS form 990 placement on the Organization's board portals which allows for board member review prior to filing the return. |
| Form 990, Part VI, Section B, line 12c | There are three separate forms that are sent out through the internal audit department to key employees or board members regarding conflict of interest. They are as follows: 1. The first is a conflict of interest statement that is sent to senior level administration, management, and select staff such as purchasing department employees. The purpose of the statement is to require these employees to disclose any potential conflict of interests they may have. The statements are sent in January of each year for the previous year activities. We pursue the replies to get a 100% response rate. We sent out 372 statements and are working to achieve a 100% response rate. Each response is reviewed by the director of internal audit and the results are reported to the CEO of Beacon Health System, the audit committee chairman, as well as the audit committee of the board of directors. 2. The second statement is the board duality of interest statement that is sent to current board members, former board members from the last five years, and other key employees. The duality of interest statement is sent using a web based survey tool provided by RSM. The replies are reviewed by the director of internal audit. The results of the surveys are summarized using the web based tool and are reviewed by RSM in completing the 990. The results are reported to the CEO of Beacon Health System, the audit committee chairman, and the audit committee of the board of directors. 3. The third statement is entitled "Code of Ethics for Senior Financial Officers". The statement requires an acknowledgement form to be signed by Beacon Health System's key financial employees that Beacon's financial information is to the best of their knowledge true and accurate. This statement was sent out on March 4, 2025, and the signed acknowledgements are kept by the director of internal audit. In 2024, 31 designated employees were requested to sign the form and we had a 100% compliance rate. Any potential conflicts of interests are reviewed by independent parties both internal and external to the organization, and if necessary, corrective action would be taken to resolve a true conflict. The individual with the potential conflict of interest would be excluded from all review proceedings. |
| Form 990, Part VI, Section B, line 15 | Beacon Health System, Inc. has a comprehensive process in place for reviewing and approving compensation of the executive leadership team. This review compares the total compensation provided to each executive to that provided to functionally similar positions in similarly situated organizations. This review is conducted regularly by the board compensation committee in consultation with an independent compensation advisor who is hired by and reports to the board compensation committee. Based on the advice of the compensation advisor and comparable and appropriate market data reported in third-party compensation surveys, and applying the organization's executive compensation philosophy, the board compensation committee makes compensation recommendations regarding the CEO's compensation to the board of directors for approval and the CEO makes compensation recommendation regarding all other members of the executive leadership team to the board compensation committee for approval. Deliberations and final decisions are contemporaneously documented. The annual compensation review was completed by the board compensation committee in March 2025 and the independent compensation advisor provided a statement of reasonableness of the compensation provided to the CEO and executive leadership team members. |
| Form 990, Part VI, Section C, line 19 | The governing documents and conflict of interest policy are not made available to the public. The financial statements are distributed quarterly to the Electronic Municipal Market Access (EMMA) website as part of the continuing disclosures for the Beacon Health System, Inc. bonds. |
| Form 990, Part IX, line 11g | Consulting: Program service expenses 4,294,187. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,294,187. Equipment Rental & Maintenance: Program service expenses 43,519,997. Management and general expenses 0. Fundraising expenses 0. Total expenses 43,519,997. Radiology Fees: Program service expenses 452,363. Management and general expenses 0. Fundraising expenses 0. Total expenses 452,363. Lab Reading Fees: Program service expenses 460,328. Management and general expenses 0. Fundraising expenses 0. Total expenses 460,328. Contract Labor: Program service expenses 15,616. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,616. Other Purchased Services: Program service expenses 15,115,727. Management and general expenses 0. Fundraising expenses 0. Total expenses 15,115,727. Collection Fees: Program service expenses 11,722,695. Management and general expenses 0. Fundraising expenses 0. Total expenses 11,722,695. |
| Form 990, Part XI, line 9: | Intercompany Write Off w/ Beacon Medical Group -132,675,626. Intercompany Write Off w/ Beacon Health Foundation -705,341. Intercompany Write Off w/ Community Hospital of Bremen 9,658,975. Intercompany Write Off w/ Elkhart General Hospital 65,193,974. Intercompany Write Off w/ Memorial Hospital of South Bend 137,638,339. Intercompany Write Off w/ Three Rivers Health System, Inc. -107,350. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|
| Beacon Occupational Health | |||||||||
| 22818 Old US 20 | Elkhart | IN | 46516 | 352073758 | Medical Center | IN | $6,250,000 | $2,207,000 | Beacon Health System Inc |
| CHA ACO LLC | |||||||||
| 53842 Generations Dr | South Bend | IN | 46635 | 462860087 | ACO | IN | $4,872,000 | $14,000 | Beacon Health System Inc |
| Beacon Health LLC | |||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 320541809 | Medical Services | IN | $6,266,000 | $3,045,000 | Beacon Health System Inc |
| BPL Acquisitions LLC | |||||||||
| 52700 Independence Court Suite 150 | Elkhart | IN | 46514 | 825353134 | Real Estate | IN | $0 | $0 | Beacon Health System Inc |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Memorial Hospital of South Bend Inc | ||||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 350868132 | Hospital | IN | 501(c)(3) | Line 3 | Beacon Health System Inc | Yes (1) |
| Beacon Health Foundation Inc | ||||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 351536129 | Financial Support | IN | 501(c)(3) | Line 7 | Beacon Health System Inc | Yes (1) |
| Elkhart General Hospital Inc | ||||||||||
| 600 East Boulevard | Elkhart | IN | 46514 | 350877574 | Hospital | IN | 501(c)(3) | Line 3 | Beacon Health System Inc | Yes (1) |
| Beacon Medical Group Inc | ||||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 351536132 | Physician Practices | IN | 501(c)(3) | Line 10 | Beacon Health System Inc | Yes (1) |
| Community Hospital of Bremen Inc | ||||||||||
| 1020 High Road | Bremen | IN | 46506 | 350835006 | Hospital | IN | 501(c)(3) | Line 3 | Beacon Health System Inc | Yes (1) |
| Three Rivers Health System | ||||||||||
| 701 S Health Parkway | Three Rivers | MI | 49093 | 451257972 | Hospital | MI | 501(c)(3) | Line 3 | Beacon Health System Inc | Yes (1) |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | South Bend Specialty Surgery Center LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 335 Florence Ave 1B | AddressLine1Txt |
| City | Granger | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46530 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 460571418 | EIN |
| Primary Activities | Ambulatory Surgery Center | PrimaryActivitiesTxt |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Disproportionate Allocations | 0 | DisproportionateAllocationsInd |
| General Or Managing Partner | 0 | GeneralOrManagingPartnerInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Beacon Health Ventures Inc | ||||||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 351901068 | Home Medical | IN | Beacon Health System Inc | C | $2,197,010 | $32,599,672 | 1.00000 | Yes (1) |
| Beacon Health Ventures Michigan Inc | ||||||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 208259773 | Home Medical | MI | Beacon Health System Inc | C | $310,051 | 1.00000 | Yes (1) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (1) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (1) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (45 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Beacon Medical Group Inc | ||
| A | $44,940 | Actual Charges |
| Beacon Health Foundation Inc | ||
| A | $3,636 | Actual Charges |
| Community Hospital of Bremen Inc | ||
| A | $5,000 | Actual Charges |
| Beacon Health Ventures Inc | ||
| A | $864 | Actual Charges |
| Beacon Health Foundation Inc | ||
| C | $394,886 | Actual Charges |
| Three Rivers Hospital Inc | ||
| K | $300,000 | Actual Charges |
| Elkhart General Hospital Inc | ||
| K | $83,496 | Actual Charges |
| Memorial Hospital of South Bend Inc | ||
| K | $532,456 | Actual Charges |
| Beacon Medical Group Inc | ||
| K | $238,164 | Actual Charges |
| Beacon Medical Group Inc | ||
| L | $24,346,245 | Transfer Price |
| Beacon Health Foundation Inc | ||
| L | $222,014 | Transfer Price |
| Memorial Hospital of South Bend Inc | ||
| L | $85,350,277 | Transfer Price |
| Elkhart General Hospital Inc | ||
| L | $47,278,787 | Transfer Price |
| Beacon Health Ventures Inc | ||
| L | $945,312 | Transfer Price |
| Community Hospital of Bremen Inc | ||
| L | $3,986,861 | Transfer Price |
| Three Rivers Hospital Inc | ||
| L | $7,121,735 | Transfer Price |
| Three Rivers Hospital Inc | ||
| M | $170,339 | Transfer Price |
| Beacon Health Ventures Inc | ||
| P | $2,964,608 | Actual Charges |
| Memorial Hospital of South Bend Inc | ||
| P | $211,283,441 | Actual Charges |
| Beacon Medical Group Inc | ||
| P | $88,233,124 | Actual Charges |
| Beacon Health Foundation Inc | ||
| P | $152,646 | Actual Charges |
| Elkhart General Hospital Inc | ||
| P | $129,935,712 | Actual Charges |
| Community Hospital of Bremen Inc | ||
| P | $8,670,109 | Actual Charges |
| Three Rivers Hospital Inc | ||
| P | $31,332,881 | Actual Charges |
| Memorial Hospital of South Bend Inc | ||
| Q | $315,841,679 | Actual Charges |
| Community Hospital of Bremen Inc | ||
| Q | $12,507,353 | Actual Charges |
| Beacon Health Ventures Inc | ||
| Q | $7,456,762 | Actual Charges |
| Elkhart General Hospital Inc | ||
| Q | $156,456,164 | Actual Charges |
| Beacon Health Foundation Inc | ||
| Q | $1,938,146 | Actual Charges |
| Beacon Medical Group Inc | ||
| Q | $205,080,216 | Actual Charges |
| Three Rivers Hospital Inc | ||
| Q | $54,038,624 | Actual Charges |
| Beacon Health Foundation Inc | ||
| R | $1,144,022 | Cash |
| Beacon Health Ventures Inc | ||
| R | $5,184,059 | Cash |
| Beacon Medical Group Inc | ||
| R | $56,684,487 | Cash |
| Elkhart General Hospital Inc | ||
| R | $145,010,338 | Cash |
| Memorial Hospital of South Bend Inc | ||
| R | $244,263,692 | Cash |
| Three Rivers Hospital Inc | ||
| R | $32,951,790 | Cash |
| Community Hospital of Bremen Inc | ||
| R | $18,149,814 | Cash |
| Three Rivers Hospital Inc | ||
| S | $3,809,350 | Cash |
| Beacon Medical Group Inc | ||
| S | $181,035,626 | Cash |
| Community Hospital of Bremen Inc | ||
| S | $10,325,689 | Cash |
| Elkhart General Hospital Inc | ||
| S | $71,294,595 | Cash |
| Beacon Health Ventures Inc | ||
| S | $3,399,563 | Cash |
| Beacon Health Foundation Inc | ||
| S | $867,128 | Cash |
| Memorial Hospital of South Bend Inc | ||
| S | $220,389,045 | Cash |