MEMORIAL HOSPITAL OF SOUTH BEND: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- MEMORIAL HOSPITAL OF SOUTH BEND (EIN 35-0868132)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202543189349310539
- 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 H
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T14:13:09-06:00 | 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 | 350868132 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Memorial Hospital of South Bend Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MEMO | BusinessNameControlTxt |
| Phone | 5746473549 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 615 N Michigan Street | 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 | 2025-11-07 | 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 | 2025-11-07 | 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 | Larry Tracy | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 615 N Michigan Street | AddressLine1Txt |
| City | South Bend | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $749,364,383 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | beaconhealthsystem.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1923 | FormationYr |
| Legal Domicile State | IN | LegalDomicileStateCd |
| Activity Or Mission | We deliver outstanding care, inspire health and connect with heart. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 3795 | TotalEmployeeCnt |
| Total Volunteers | 348 | TotalVolunteersCnt |
| Total Gross UBI | -$128,890 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,467,805 | PYContributionsGrantsAmt |
| CY Contributions Grants | $7,224,114 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $702,912,880 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $713,570,432 | CYProgramServiceRevenueAmt |
| PY Investment Income | $980,489 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,668,388 | CYInvestmentIncomeAmt |
| PY Other Revenue | $21,181,074 | PYOtherRevenueAmt |
| CY Other Revenue | $21,334,820 | CYOtherRevenueAmt |
| PY Total Revenue | $730,542,248 | PYTotalRevenueAmt |
| CY Total Revenue | $746,797,754 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $391,700 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $551,678 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $245,500,017 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $243,670,377 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $345,904,362 | PYOtherExpensesAmt |
| CY Other Expenses | $401,686,351 | CYOtherExpensesAmt |
| PY Total Expenses | $591,796,079 | PYTotalExpensesAmt |
| CY Total Expenses | $645,908,406 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $138,746,169 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $100,889,348 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $668,333,733 | TotalAssetsBOYAmt |
| Total Assets EOY | $677,976,847 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $285,895,745 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $331,926,867 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $382,437,988 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $346,049,980 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | We deliver outstanding care, inspire health and connect with heart. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $152,781,217 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $408,514,218 | RevenueAmt |
| Desc | Ancillary Services offers the following services for patients and facilities: - Imaging services - Outpatient physical, occupational and speech therapy - Infusion treatments - Radiation oncology therapy - Cancer research - Cardiac cath lab - Sleep lab - Interventional radiology - Environmental services - Nutritional services - Pharmacy services - Laboratory2024 statistics for this service unit include: - 729,811 inpatient procedures - 576,738 outpatient procedures - 1,491 inpatient caths - 1,216 outpatient caths - 1,864 outpatient visits | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $137,625,579 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $176,092,253 | RevenueAmt |
| Desc | Patient care unit services provides a wide variety of hospital services including: - Inpatient rehabilitation CARF (commission on accreditation of rehabilitation facilities) accredited - Medical - Post surgical - Orthopedic - Oncology - Intensive and intermediate- Heart and vascular - Mother and child - Special care obstetrics- Neonatal intensive care level III - Emergency - Trauma level II- Pediatrics - Pediatric intensive care - Pediatric hematology oncology - Medical flight program - Pediatric intensive care transports2024 statistics for this service unit include: - 85,170 patient days - 11,505 inpatient ER visits - 67,767 outpatient ER visits - 2,608 births - 24,909 observation stays | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $67,447,370 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $145,396,861 | RevenueAmt |
| Desc | Surgical Services provides the following services: - General surgery - Vascular surgery - Cardiac surgery - Orthopedic surgery- Gynecological surgery - Trauma surgery - GI labs - Pulmonary services - Pain center - DaVinci robotic surgery2024 statistics for this service unit include: - 7,952 inpatient procedures - 458 open heart procedures - 17,247 outpatient procedures | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $223,540,673 | ExpenseAmt |
| Grant | $551,678 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | Other program services include psychiatric departments, social services, community outreach programs, tithing, grants, and supporting services such as administration, finance, payroll, patient accounting, laundry services, health and lifestyle center, and medical records. Due to the non-revenue generating or community investment nature of many of the programs, they operate at a loss. See Schedule H for details on the hospitals tithing and community outreach represented in other program services. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $223,540,673 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $551,678 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $581,394,839 | 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 | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | Yes (1) | OperateHospitalInd |
| Audited Financial Stmt Att | Yes (1) | AuditedFinancialStmtAttInd |
| Grants To Organizations | Yes (1) | 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 | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | 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 | 181 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 3795 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | 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 Street | AddressLine1Txt |
| City | South Bend | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46601 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Ronald Nelson MD | ||||||||
| Secretary | 2.00 | 40.00 | Yes (X) | Yes (X) | $0 | $19,344 | $4,085 | |
| John Callaghan MD | ||||||||
| Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $200 | $0 | $0 | |
| Martha Smith | ||||||||
| Vice Chair | 2.00 | 0.00 | Yes (X) | Yes (X) | $1,220 | $0 | $0 | |
| Stephanie Steele | ||||||||
| Vice Chair thru 5/31/24 | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Daniel Adams | ||||||||
| Director thru 3/31/24 | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Peter Baranay | ||||||||
| Director thru 11/30/24 | 2.00 | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| Raquel Buari JD | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $200 | $0 | $0 | ||
| Tim Durham MD | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $200 | $0 | $0 | ||
| Renee Fleming | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $1,130 | $0 | $0 | ||
| Bethany Hartley | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $860 | $0 | $0 | ||
| Linda Paskiewicz | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $200 | $0 | $0 | ||
| Tim Weber | ||||||||
| Director | 2.00 | 0.00 | Yes (X) | $200 | $0 | $0 | ||
| Kreg R Gruber | ||||||||
| CEO | 2.00 | 50.00 | Yes (X) | $0 | $1,848,714 | $287,708 | ||
| Jeffrey P Costello | ||||||||
| CFO | 2.00 | 50.00 | Yes (X) | $0 | $1,077,612 | $188,598 | ||
| Larry A Tracy | ||||||||
| President | 40.00 | 0.00 | Yes (X) | $0 | $807,555 | $177,573 | ||
| Michelle A Thompson | ||||||||
| VP Medical Affairs | 40.00 | 0.00 | $475,895 | $0 | $73,709 | Yes (X) | ||
| Linda A Mansfield | ||||||||
| Dir of Sports Medicine | 40.00 | 0.00 | $349,571 | $0 | $75,197 | Yes (X) | ||
| Kristine E Jennings | ||||||||
| Dir of Med Residency Program | 40.00 | 0.00 | $349,938 | $0 | $68,099 | Yes (X) | ||
| Matthew R Reed | ||||||||
| Employed Physician | 40.00 | 0.00 | $349,893 | $0 | $56,865 | Yes (X) | ||
| Marion Mahone | ||||||||
| Assoc. Dir Resident Program | 40.00 | 0.00 | $349,125 | $0 | $49,194 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,878,632 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $3,753,225 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $981,028 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 460 | 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 |
|---|---|---|---|---|---|
| Walsh Construction Company | |||||
| 929 W Adams St | Chicago | IL | 60607 | Construction services | $38,583,886 |
| South Bend Medical Foundation | |||||
| 530 N Lafayette Blvd | South Bend | IN | 46601 | Lab services | $3,947,263 |
| South Bend Emergency Physicians | |||||
| 615 N Michigan St | South Bend | IN | 46601 | Physician services | $3,857,669 |
| Gibson Lewis LLC | |||||
| 1001 W 11th St | Mishawaka | IN | 46544 | Building contractor services | $2,900,419 |
| Metro Aviation Inc | |||||
| 1214 Hawn Ave | Shreveport | LA | 71107 | Medical flights | $2,560,246 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 33 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $1,236,977 | RelatedOrganizationsAmt |
| Government Grants | $5,987,137 | GovernmentGrantsAmt |
| Total Contributions | $7,224,114 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Net Patient Revenue | 622110 | $710,950,118 | $710,950,118 |
| Affiliate Rental Rev | 532000 | $2,388,836 | $2,388,836 |
| Ambulance Supply | 621910 | $159,117 | $159,117 |
| Medical Education Rev | 561499 | $108,100 | $108,100 |
| Joint Venture Activity | 561499 | -$35,739 | -$35,739 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $713,570,432 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,601,377 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$128,890 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,730,267 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $966,419 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $20,558 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $945,861 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $945,861 | TotalRevenueColumnAmt |
| Exclusion | $945,861 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $3,613,082 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,500 | SecuritiesAmt |
| Other | $2,544,571 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$1,500 | SecuritiesAmt |
| Other | $1,068,511 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,067,011 | TotalRevenueColumnAmt |
| Exclusion | $1,067,011 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Outpatient Pharmacy | 561499 | $12,946,382 | $12,946,382 | |
| Cafeteria Sales | 561499 | $1,573,259 | $1,573,259 | |
| Quality Incentive | 561499 | $1,189,868 | $1,189,868 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,679,450 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,296,650 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $2,382,800 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $20,388,959 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $746,797,754 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $730,003,332 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$128,890 | UnrelatedBusinessRevenueAmt |
| Exclusion | $9,699,198 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $516,015 | TotalAmt |
| Program Services | $516,015 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,663 | TotalAmt |
| Program Services | $35,663 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $989,338 | TotalAmt |
| Management And General | $989,338 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,057,137 | TotalAmt |
| Program Services | $166,306,966 | ProgramServicesAmt |
| Management And General | $27,750,171 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,716,148 | TotalAmt |
| Program Services | $5,755,739 | ProgramServicesAmt |
| Management And General | $960,409 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,235,281 | TotalAmt |
| Program Services | $24,197,636 | ProgramServicesAmt |
| Management And General | $4,037,645 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,672,473 | TotalAmt |
| Program Services | $11,717,309 | ProgramServicesAmt |
| Management And General | $1,955,164 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $805,685 | TotalAmt |
| Program Services | $690,472 | ProgramServicesAmt |
| Management And General | $115,213 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,506 | TotalAmt |
| Management And General | $41,506 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,424 | TotalAmt |
| Management And General | $207,424 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,924 | TotalAmt |
| Program Services | $10,219 | ProgramServicesAmt |
| Management And General | $1,705 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,646 | TotalAmt |
| Management And General | $75,646 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,849,601 | TotalAmt |
| Program Services | $53,005,108 | ProgramServicesAmt |
| Management And General | $8,844,493 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,703 | TotalAmt |
| Program Services | $17,742 | ProgramServicesAmt |
| Management And General | $2,961 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,645,531 | TotalAmt |
| Program Services | $1,410,220 | ProgramServicesAmt |
| Management And General | $235,311 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,044 | TotalAmt |
| Program Services | $15,464 | ProgramServicesAmt |
| Management And General | $2,580 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,032,752 | TotalAmt |
| Program Services | $6,027,068 | ProgramServicesAmt |
| Management And General | $1,005,684 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $672,606 | TotalAmt |
| Program Services | $576,423 | ProgramServicesAmt |
| Management And General | $96,183 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,727 | TotalAmt |
| Program Services | $33,189 | ProgramServicesAmt |
| Management And General | $5,538 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,121,165 | TotalAmt |
| Program Services | $7,816,838 | ProgramServicesAmt |
| Management And General | $1,304,327 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,147,289 | TotalAmt |
| Program Services | $22,408,227 | ProgramServicesAmt |
| Management And General | $3,739,062 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,767,313 | TotalAmt |
| Program Services | $3,228,587 | ProgramServicesAmt |
| Management And General | $538,726 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Medical Supplies | $129,921,984 | $129,921,984 | |
| Corporate Allocation | $85,709,478 | $73,453,023 | $12,256,455 |
| Bad Debt Expense | $39,664,964 | $39,664,964 | |
| Hospital Assessment Fee | $32,500,248 | $32,500,248 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,433,761 | TotalAmt |
| Program Services | $2,085,735 | ProgramServicesAmt |
| Management And General | $348,026 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $645,908,406 | TotalAmt |
| Program Services | $581,394,839 | ProgramServicesAmt |
| Management And General | $64,513,567 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,766 | BOYAmt |
| EOY | $21,106 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,510,137 | BOYAmt |
| EOY | $11,688,920 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $573,139 | BOYAmt |
| EOY | $688,960 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,256,547 | BOYAmt |
| EOY | $121,403,211 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,100,045 | BOYAmt |
| EOY | $22,615,435 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $733,635 | BOYAmt |
| EOY | $1,571,288 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $914,091,418 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $517,174,684 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $369,019,545 | BOYAmt |
| EOY | $396,916,734 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,853,422 | BOYAmt |
| EOY | $2,965,937 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,999,203 | BOYAmt |
| EOY | $1,999,839 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,171,474 | BOYAmt |
| EOY | $1,171,474 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,095,572 | BOYAmt |
| EOY | $116,933,943 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $668,333,733 | BOYAmt |
| EOY | $677,976,847 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,259,588 | BOYAmt |
| EOY | $47,489,851 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,540 | BOYAmt |
| EOY | $452 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,735,475 | BOYAmt |
| EOY | $264,897,768 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,898,142 | BOYAmt |
| EOY | $19,538,796 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $285,895,745 | BOYAmt |
| EOY | $331,926,867 | 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 | $371,605,031 | BOYAmt |
| EOY | $346,049,980 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,832,957 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,437,988 | BOYAmt |
| EOY | $346,049,980 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $668,333,733 | BOYAmt |
| EOY | $677,976,847 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $100,889,348 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,108,146 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$135,169,210 | 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital | Yes (X) | HospitalInd |
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 | $11,924 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $11,924 | 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 | Memorial Hospital paid dues to the following organizations for which the amount or percentage listed was attributed to lobbying: AAFP (American Academy of Family Physicians) - 20% AASM (American Academy of Sleep Medicine) - 2% ACC (American College of Cardiology) - 13.89% ACHE (American College of Healthcare Executives) - 1% ACS (American College of Surgeons) - 4% AHA (American Hospital Association) - 32% AMA (American Medical Association) - 75% AND (Academy of Nutrition and Dietetics) - 10% AORN (Association of Peri-Operative Registered Nurses) - 25.46% APA (American Psychiatric Association) - 12% APTA (American Physical Therapy Association) - 28% ASHE (American Society for Health Care Engineering) - 32% ASHP (American Society of Health-System Pharmacists) - 19% CAP (College of American Pathologists) - 35% ENA (Emergency Nurses Association) - 22% ISMA (Indiana State Medical Association) - 24% NACHRI (National Association of Children's Hospitals and Related Institutions) - 25% NAEMSP (National Association of EMS Physicians) - 28% STFM (Society of Teachers of Family Medicine) - 10% When unable to ascertain allocation of dues attributed to Lobbying, a conservative estimate of 20% is applied. | 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 | $24,870,122 | OtherCostOrOtherBasisAmt |
| Book Value | $24,870,122 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $521,485,761 | OtherCostOrOtherBasisAmt |
| Depreciation | $280,830,358 | DepreciationAmt |
| Book Value | $240,655,403 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $324,743 | OtherCostOrOtherBasisAmt |
| Depreciation | $324,743 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $264,886,186 | OtherCostOrOtherBasisAmt |
| Depreciation | $231,610,541 | DepreciationAmt |
| Book Value | $33,275,645 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $102,524,606 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,409,042 | DepreciationAmt |
| Book Value | $98,115,564 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $396,916,734 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Due from Third-Party Payors | $30,625,695 |
| Interest Receivable - Swap | $291,550 |
| Other Receivables | $6,007,671 |
| 2016 Bond Fund | $11,581 |
| Right of Use Financing Asset | $347,688 |
| 2022 US Bank Bond Fund | $77,188,658 |
| GLC Parking Garage | $2,461,100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $116,933,943 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| Interest Rate Swap | $8,208,779 |
| Asset Retirement Obligation | $5,742,715 |
| IBNR | $3,125,956 |
| Due to Third-Party Payors | $2,035,649 |
| Financing Lease Liability | $353,775 |
| Due to Affiliates | $71,922 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $19,538,796 | 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. In accordance with the restriction, a majority of the investment income and investment gains 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 changes 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 be 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 H IRS990ScheduleH
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Assistance Policy | Yes (1) | FinancialAssistancePolicyInd |
| Written Policy | Yes (1) | WrittenPolicyInd |
| All Hospitals Policy | Yes (X) | AllHospitalsPolicyInd |
| FPG Reference Free Care | Yes (1) | FPGReferenceFreeCareInd |
| Percent200 | Yes (X) | Percent200Ind |
| FPG Reference Discounted Care | Yes (1) | FPGReferenceDiscountedCareInd |
| Percent350 | Yes (X) | Percent350Ind |
| Free Care Medically Indigent | Yes (1) | FreeCareMedicallyIndigentInd |
| Financial Assistance Budget | Yes (1) | FinancialAssistanceBudgetInd |
| Expenses Exceed Budget | 0 | ExpensesExceedBudgetInd |
| Annual Community Bnft Report | Yes (1) | AnnualCommunityBnftReportInd |
| Report Publically Available | Yes (1) | ReportPublicallyAvailableInd |
Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $1,920,952 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $0 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $1,920,952 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00320 | TotalExpensePct |
Unreimbursed Medicaid UnreimbursedMedicaidGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $139,384,824 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $129,605,507 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $9,779,317 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.01610 | TotalExpensePct |
Total Financial Assistance Typ TotalFinancialAssistanceTyp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $141,305,776 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $129,605,507 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $11,700,269 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.01930 | TotalExpensePct |
Community Health Services CommunityHealthServicesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $4,771,808 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $3,069,719 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $1,702,089 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00280 | TotalExpensePct |
Health Professions Education HealthProfessionsEducationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $9,670,632 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $1,710,760 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $7,959,872 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.01310 | TotalExpensePct |
Research ResearchGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $464,542 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $173,713 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $290,829 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00050 | TotalExpensePct |
Cash And In Kind Contributions CashAndInKindContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $823,377 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $0 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $823,377 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00140 | TotalExpensePct |
Total Other Benefits TotalOtherBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $15,730,359 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $4,954,192 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $10,776,167 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.01780 | TotalExpensePct |
Total Community Benefits TotalCommunityBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $157,036,135 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $134,559,699 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $22,476,436 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.03710 | TotalExpensePct |
Coalition Building CoalitionBuildingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $13,840 | TotalCommunityBenefitExpnsAmt |
| Direct Offsetting Revenue | $0 | DirectOffsettingRevenueAmt |
| Net Community Benefit Expns | $13,840 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00010 | TotalExpensePct |
Total Communtity Building Acty TotalCommuntityBuildingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Community Benefit Expns | $13,840 | TotalCommunityBenefitExpnsAmt |
| Net Community Benefit Expns | $13,840 | NetCommunityBenefitExpnsAmt |
| Total Expense | 0.00010 | TotalExpensePct |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Bad Debt Expense Reported | Yes (1) | BadDebtExpenseReportedInd |
| Bad Debt Expense | $8,942,032 | BadDebtExpenseAmt |
| Bad Debt Expense Attributable | $4,471,016 | BadDebtExpenseAttributableAmt |
| Reimbursed By Medicare | $82,730,239 | ReimbursedByMedicareAmt |
| Cost Of Care Reimbursed By Medcr | $120,865,205 | CostOfCareReimbursedByMedcrAmt |
| Medicare Surplus Or Shortfall | -$38,134,966 | MedicareSurplusOrShortfallAmt |
Costing Methodology Used CostingMethodologyUsedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cost To Charge Ratio | Yes (X) | CostToChargeRatioInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Debt Collection Policy | Yes (1) | WrittenDebtCollectionPolicyInd |
| Financial Assistance Prvsn | Yes (1) | FinancialAssistancePrvsnInd |
| Hospital Facilities | 1 | HospitalFacilitiesCnt |
Hospital Facilities HospitalFacilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Memorial Hospital of South Bend Inc | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 615 N Michigan Street | AddressLine1Txt |
| City | South Bend | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46545 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Website Address | www.beaconhealthsystem.org | WebsiteAddressTxt |
| State License | 23-005053-1 | StateLicenseNum |
| Licensed Hospital | Yes (X) | LicensedHospitalInd |
| General Medical And Surgical | Yes (X) | GeneralMedicalAndSurgicalInd |
| Childrens Hospital | Yes (X) | ChildrensHospitalInd |
| Teaching Hospital | Yes (X) | TeachingHospitalInd |
| Research Facility | Yes (X) | ResearchFacilityInd |
| Emergency Room24 Hrs | Yes (X) | EmergencyRoom24HrsInd |
Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp
Hospital Facility Name HospitalFacilityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Memorial Hospital of South Bend Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 1 | FacilityNum |
| First Licensed CY Or PY | 0 | FirstLicensedCYOrPYInd |
| Tax Exempt Hospital CY Or PY | 0 | TaxExemptHospitalCYOrPYInd |
| CHNA Conducted | Yes (1) | CHNAConductedInd |
| Community Definition | Yes (X) | CommunityDefinitionInd |
| Community Demographics | Yes (X) | CommunityDemographicsInd |
| Existing Resources | Yes (X) | ExistingResourcesInd |
| How Data Obtained | Yes (X) | HowDataObtainedInd |
| Community Health Needs | Yes (X) | CommunityHealthNeedsInd |
| Other Health Issues | Yes (X) | OtherHealthIssuesInd |
| Community Hlth Needs Id Process | Yes (X) | CommunityHlthNeedsIdProcessInd |
| Consulting Process | Yes (X) | ConsultingProcessInd |
| Prior CHNA Impact | Yes (X) | PriorCHNAImpactInd |
| CHNA Conducted | 24 | CHNAConductedYr |
| Take Into Account Others Input | Yes (1) | TakeIntoAccountOthersInputInd |
| CHNA Conducted With Other Fclts | Yes (1) | CHNAConductedWithOtherFcltsInd |
| CHNA Conducted With Non Fclts | 0 | CHNAConductedWithNonFcltsInd |
| CHNA Report Widely Available | Yes (1) | CHNAReportWidelyAvailableInd |
| Rpt Available On Own Website | Yes (X) | RptAvailableOnOwnWebsiteInd |
| Own Website URL | https://impact.beaconhealthsystem.org/chna | OwnWebsiteURLTxt |
| Paper Copy Public Inspection | Yes (X) | PaperCopyPublicInspectionInd |
| Rpt Available Thru Other Method | Yes (X) | RptAvailableThruOtherMethodInd |
| Implementation Strategy Adopt | Yes (1) | ImplementationStrategyAdoptInd |
| Implementation Strategy Adpt | 22 | ImplementationStrategyAdptYr |
| Strategy Posted Website | Yes (1) | StrategyPostedWebsiteInd |
| Strategy Website URL | https://impact.beaconhealthsystem.org/chna | StrategyWebsiteURLTxt |
| Organization Incur Excise Tax | 0 | OrganizationIncurExciseTaxInd |
| Elig Criteria Explained | Yes (1) | EligCriteriaExplainedInd |
| FPG Family Incm Lmt Free Dscnt | Yes (X) | FPGFamilyIncmLmtFreeDscntInd |
| FPG Family Incm Lmt Free Care | 200.000000000000 | FPGFamilyIncmLmtFreeCarePct |
| FPG Family Incm Lmt Dscnt Care | 350.000000000000 | FPGFamilyIncmLmtDscntCarePct |
| Asset Level Criteria | Yes (X) | AssetLevelCriteriaInd |
| Medical Indigency Criteria | Yes (X) | MedicalIndigencyCriteriaInd |
| Other Criteria | Yes (X) | OtherCriteriaInd |
| Explained Basis | Yes (1) | ExplainedBasisInd |
| App Financial Asst Expln | Yes (1) | AppFinancialAsstExplnInd |
| Described Info | Yes (X) | DescribedInfoInd |
| Described Suprt Doc | Yes (X) | DescribedSuprtDocInd |
| Provided Hospital Contact | Yes (X) | ProvidedHospitalContactInd |
| Includes Publicity Measures | Yes (1) | IncludesPublicityMeasuresInd |
| FAP Available On Website | Yes (X) | FAPAvailableOnWebsiteInd |
| FAP Available On Website URL | www.beaconhealthsystem.org/patients-and-visitors | FAPAvailableOnWebsiteURLTxt |
| FAP App Available On Website | Yes (X) | FAPAppAvailableOnWebsiteInd |
| FAP App Available On Website URL | www.beaconhealthsystem.org/patients-and-visitors | FAPAppAvailableOnWebsiteURLTxt |
| FAP Summary On Website | Yes (X) | FAPSummaryOnWebsiteInd |
| FAP Summary On Website URL | www.beaconhealthsystem.org/patients-and-visitors | FAPSummaryOnWebsiteURLTxt |
| FAP Avlbl On Request No Charge | Yes (X) | FAPAvlblOnRequestNoChargeInd |
| FAP App Avlbl On Request No Chrg | Yes (X) | FAPAppAvlblOnRequestNoChrgInd |
| FAP Sum Avlbl On Request No Chrg | Yes (X) | FAPSumAvlblOnRequestNoChrgInd |
| Notified FAP Copy Bill Display | Yes (X) | NotifiedFAPCopyBillDisplayInd |
| Communtity Notified FAP | Yes (X) | CommuntityNotifiedFAPInd |
| FAP Translated | Yes (X) | FAPTranslatedInd |
| FAP Actions On Nonpayment | Yes (1) | FAPActionsOnNonpaymentInd |
| Permit No Actions | Yes (X) | PermitNoActionsInd |
| Collection Activities | 0 | CollectionActivitiesInd |
| Provided Written Notice | Yes (X) | ProvidedWrittenNoticeInd |
| Made Effort Orally Notify | Yes (X) | MadeEffortOrallyNotifyInd |
| Processed FAP Application | Yes (X) | ProcessedFAPApplicationInd |
| Made Presumptive Elig Determ | Yes (X) | MadePresumptiveEligDetermInd |
| Nondis Emergency Care Policy | Yes (1) | NondisEmergencyCarePolicyInd |
| Look Back Medicare Private | Yes (X) | LookBackMedicarePrivateInd |
| Amounts Generally Billed | 0 | AmountsGenerallyBilledInd |
| Gross Charges | 0 | GrossChargesInd |
Supplemental Information SupplementalInformationGrp (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Memorial Hospital of South Bend, Inc. | Part V, Section B, Line 5: Beacon Health System's 2024 Community Health Needs Assessment (CHNA) represents more than just a regulatory requirement for non-profit hospitals. The organization views it as a valuable opportunity to engage with communities across their four-county service area (St. Joseph County IN, Elkhart County, Marshall County, and St. Joseph County MI) to understand health and social needs of community members.The assessment follows the MAPP 2.0 framework (Mobilizing for Action through Planning and Partnerships) developed by the National Association of County & City Health Officials. This community-driven assessment and planning process is designed to support health equity while focusing on strategic, prioritized needs. The framework helps recognize and align resources across integrated sectors by emphasizing diverse and inclusive assessment activities.The CHNA is structured around three primary assessment components:Community Status Assessment (CSA) - Provides a foundation of secondary research data about demographics, health status, health inequities, and social drivers of health. This helps identify communities at greater risk of poor health outcomes and understand which groups may need more services.Community Partner Assessment (CPA) - Reviews existing resources, systems, processes, and capacities, both individually and collectively as a network of community partners. This component recognizes that community partnerships form the required network of support for public health improvement, as rarely can a single agency address all interrelated needs.Community Context Assessment (CCA) - Collects and analyzes qualitative data through community engagement. This component captures the lived experiences of community members, providing insights about helpful resources, organizational strengths, cultural nuances, and priorities.The assessment methodology employed a mixed methods approach between January and September 2024, including secondary research, community surveying, resource guide reviews, access audits, qualitative interviews, focus groups, and a needs prioritization process. Throughout the process, Beacon utilized:A Multi-Sector Health Advisory Council with a total of 23 representatives from across the four-county service area who received MAPP 2.0 training and met monthly throughout the project. Eight Equity Champions representing diverse communities helped ensure the needs of underrepresented or historically marginalized communities were understood. Beacon Health System is dedicated to understanding health equity and disparities within the communities it serves. Equity Champions participated in a stakeholder interview, participated in a focus group or helped host and recruit community members for a focus group, and participated in the prioritization process. The Equity Champions met regularly throughout the CHNA process.The research engaged many participants throughout the four-county region. 150 participants were for the focus groups and stakeholder interviews. We had 1,513 individuals complete our community survey. 49 partners completed the partner survey. We completed an access audit/mystery shopper with 25 facilities across the region. Community members participated in focus groups that explored local health needs and how these intersect with individual health experiences. Meanwhile, professionals and community leaders contributed their expertise through both focus groups and stakeholder interviews to provide insights into the broader health landscape. The participants represented diverse sectors that influence community health, including healthcare professionals, government representatives, faith-based organizations, community-based organizations, educational institutions, and social service providers. This multi-sector approach ensured a well-rounded understanding of health needs from various perspectives, combining both personal experiences and professional knowledge.Collectively with the health advisory council, health equity champions, the community survey, key informant interviews, and focus groups to took into account input received from persons who represent the broad interests of the community served. Secondary data provides an essential framework from which to better understand the fabric of the community. This analysis highlights sociodemographic factors, social drivers of health (SDOH), behavioral health risk factors, and other key indicators to further guide the development of effective strategies to meet evolving needs. In addition to collecting key demographic secondary data, research also focused on the SDOH. The SDOH includes a wide range of factors, including, but not limited to, income, education, job security, food security, housing, basic amenities, the environment, social inclusion and non-discrimination, and access to quality affordable health care.The top priority was identified through the modified delphi technique with our advisory council and internal leaders. The assessment identified 49 community needs, with "Access to Providers" emerging as the top priority area. This includes several subcategories:- Shortages of various provider types (primary care, specialists like endocrinology, OBGYN, pediatrics, rheumatology, neurology, podiatry)- Need for community health workers and peer support specialists- Improving cultural competency of providers- Addressing community mistrust of providersThe report defines "providers" broadly to include anyone within the health system who interacts with patients or community members (nurses, front desk staff, cafeteria workers, environmental). |
| Memorial Hospital of South Bend, Inc. | Part V, Section B, Line 6a: Memorial Hospital of South Bend (MHSB) developed the 2024 St. Joseph County CHNA in partnership with Elkhart General Hospital, Community Hospital of Bremen, and Three Rivers Health, Beacon Health System (BHS) care partners. |
| Memorial Hospital of South Bend, Inc. | Part V, Section B, Line 7d: The Community Health Needs Assessment (CHNA) was made widely available to the community through posting on the Beacon Health System website at: https://impact.beaconhealthsystem.org/chna and through email transmission upon request. Hospital staff were also available to discuss the results of the CHNA and implementation strategies in requested community forums. |
| Memorial Hospital of South Bend, Inc. | Part V, Section B, Line 11: Beacon Health System completed a Community Health Needs Assessment (CHNA) in 2021 to better understand and prioritize the health needs of the communities we serve in Indiana (Elkhart, LaPorte, Marshall, and St. Joseph counties). The CHNA process included secondary data collection, a key informant survey and focus groups throughout Beacon's core service area in Indiana. Executive leaders approved mental health and healthcare access as the top priorities after analysis of the data collected. Three Rivers Health, which serves St. Joseph County in Michigan, joined the Beacon family after the completion of the 2021 CHNA. They participated in their local health department's CHNA, which found mental health and resource accessibility to be among the top three health needs, which aligns with our priority areas and implementation strategy. Beacon's implementation strategy (2022 -2024) aligns with our mission and values by enhancing the skills of patients, practitioners and the community. Over the past three years, Beacon prioritized expanding mental health services and improving healthcare access to better serve our communities. Beacon worked with community partners and internal programs to improve access to health and wellness services by improving and strengthening local social and healthcare systems. Mental illness, especially depression, increases the risk for many types of adverse physical health outcomes, particularly long-lasting conditions like type 2 diabetes and heart disease. Similarly, the presence of chronic conditions can increase the risk for mental illness. Robert Wood Johnson's County Health Rankings model examines quality of life and tells us a lot about how people perceive their health whether they feel healthy and satisfied. When communities have higher rates of those who do not feel healthy, it can influence other factors of health, including mortality rates, unemployment and poverty. Increasing healthcare access, quality and equity addresses all major social, economic, environmental and behavioral factors that enable individuals and communities to make healthy choices and enjoy a long, healthy life. Additionally, our 2021 CHNA research indicated that individuals with low health literacy were significantly more likely to delay or forgo needed care or to report difficulty finding a provider, compared with individuals who have adequate health literacy.Mental Health Metrics % of the population with frequent mental health distress % of the population with two or more trusted support people Healthcare Access Metrics % of the population with health insurance (adults < 65 and children) % of adults who reported their healthcare providers always involved them in decisions about their care, as much as they wanted. Beacon Community Impact provided community resources to 59,738 individuals across our service area Elkhart, Marshall, and St. Joseph, IN Counties and St Jospeh County, Michigan in 2024. Within Beacon Health System, the Beacon Community Impact Department leads efforts impact our priority areas of mental health and healthcare access using a combination of internal programs and collaborative partnerships. Our implementation strategy incorporates a three-pronged approach:We provide direct services to clients through Beacon's Early Childhood Services and Community Health Services teams. Early Childhood Services include the St. Joseph County (Ind.) WIC program, two sickle cell programs and our Family & Infants Support Program. These programs focus on the health status of women, infants and young families, particularly the most vulnerable in Beacon's service area. Our Community Health Services team focuses on prevention through community health educators with school curricula delivered throughout middle and high schools in the three Indiana counties we serve. Summer programming shifts to health-related day camps and participation at community health fairs. Though it may not be their primary focus, these community health teams screen for and provide referrals for clients experiencing mental health challenges. Likewise, they emphasize the importance of trusted adults as protective factors for youth.We fund local community organizations with expertise in their service areas. These organizations are community nonprofits with boots-on-the-ground services in the most vulnerable neighborhoods and more diverse populations. Each of the funded partners addresses the top two health priorities and reports on the number of participants and on an outcome metric for either mental health or healthcare access. In addition, Beacon partnered with the local health department in Three Rivers, Michigan, to support building out their Community Health Worker Program to increase services addressing healthcare access and mental health. Participating organizations Community partners- Center for Healing and Hope - diabetes support program- Child and Parent Services, Inc. (CAPS) - maternal and infant health support- Healthy Beginnings (Elkhart County Health Department) - maternal and infant health support- Mental Health Awareness of Michiana (MHAM) - behavioral and mental health- United Health Services - healthcare navigation- La Casa de Amistad - social service support- Maple City Health Care - maternal infant health support- Transformation Ministries - youth advocacy and support- Gentleman and Scholars, Inc. - youth advocacy and support- Imani Unidad - health literacy and case management- Horizon Education Alliance - health literacy and case management- Branch-Hillsdale-St. Joseph Community Health Agency, Health Department Beacon Community Impact Programs- Beacon Health Navigator- Family and Infant Support Program (FISP)- Health and Wellness Programs- Sickle Cell Infant Screening- Sickle Cell Broadscope- Women, Infants and Children (WIC) Clinic |
| Memorial Hospital of South Bend, Inc. | Part V, Section B, Line 13h: The policy allows for patients to qualify for assistance by two means: financial or catastrophic. The financial assistance program also allows for partial assistance or full assistance based on eligibility criteria in this policy.Financial assistance1. A patient qualifying for financial assistance is a person who is uninsured or underinsured, receives care and unable to pay their bill.2. To be eligible for assistance under the financial assistance guidelines, a person's income shall be at or below a percentage of the federal poverty level (FPL) as determined by federal poverty guidelines. Household size and income determines the % of FPL. Memorial Hospital of South Bend, or its designee, may consider other financial assets and liabilities of the person when determining eligibility.3. Memorial Hospital of South Bend will use the most current poverty income guidelines issued by the U.S. Department of Health and Human Services to determine an individual's eligibility for financial assistance. The poverty income guidelines are published annually in the federal register and for the purposes of this policy will become effective the first day of the month following the month of publication.4. To qualify under the financial assistance portion of this policy, a completed, signed financial assistance application must be submitted and proof of income, proof of no income, proof of lack of financial assets and other required documents must accompany the application. Catastrophic assistance criteria1. A patient qualifying for catastrophic assistance is a person whose hospital bills exceed a specified percentage of the person's annual gross income as set forth in the policy and who is unable to pay the remaining bill.2. To be eligible for catastrophic assistance the amount owed by the patient must exceed one hundred fifty (150) percent of the patient's annual gross income and the patient must be unable to pay the remaining bill. Memorial Hospital of South Bend may consider other financial assets and liabilities of the person when determining ability to pay.3. If a determination is made that a patient has the ability to pay the remainder of the bill, such a determination does not prevent a reassessment of the patient's ability to pay at a later date should their financial circumstances change.4. After eligibility is determined under this provision, assistance will be provided to discount the bill by 75% of the current balance.5. If a patient has cash assets, those assets will be added to their income when determining eligibility for assistance. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facility | 6 | FacilityNum |
Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp
Oth Hlth Care Fclts OthHlthCareFcltsGrp (6 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | FacilityFacilityTxt |
|---|---|---|---|---|
| 1 - Memorial Sleep Disorder Center | ||||
| 53990 Carmichael Drive | South Bend | IN | 46601 | Outpatient Clinic Providing Sleep-Related Diagnosis And Treatment |
| 2 - Memorial Breast Care Center | ||||
| 100 Navarre Place | South Bend | IN | 46601 | Outpatient Diagnosis And Treatment |
| 3 - Memorial Children'S Therapy Center | ||||
| 100 Navarre Place | South Bend | IN | 46601 | Outpatient Diagnosis And Treatment |
| 4 - Memorial Radiology | ||||
| 100 Navarre Place | South Bend | IN | 46601 | Outpatient Diagnosis And Treatment |
| 5 - Memorial Lighthouse Physical Therapy | ||||
| 6913 N Main Street | Granger | IN | 46530 | Outpatient Diagnosis And Treatment |
| 6 - Memorial Health Plex | ||||
| 111 W Jefferson St | South Bend | IN | 46601 | Outpatient Rehabilitation Facility And Fitness Facility |
Supplemental Information Detail SupplementalInformationDetail (16 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 3c: | Household size and incomeThe following factors may be considered in determining the eligibility of the patient for assistance and must be provided by all income earning residents in the countable household unit unless they are not dependents based on IRS guidelines for determining whether a household member can be considered a dependent.1. Indiana workforce wage report for last 2 quarters (unemployment income).2. Last 3 pay stubs or a letter or printout from employer(s) providing verification of gross income if currently employed. This documentation should not be more than 30 days old from date of issue and include year-to-date information. 3. Last 3 bank statements (including explanations of regular deposits not explained by pay stubs).4. Social Security award or entitlement letter or other proof of gross monthly award.5. Retirement income.6. Investment income.7. Statement from person(s) that are providing direct support.8. Number of dependents.9. Most recent tax return (including W2 and all supporting schedules).10. Other financial obligations.11. Amount and frequency of hospital/medical bills.12. Other financial resources that produce income.13. If self-employed, gross income less cost of goods sold and employee salaries.Financial capacity1. Individuals with the financial capacity to purchase health insurance coverage through the health insurance marketplace may be required to purchase and will be provided access to meet with an Indiana certified navigator as a means of assuring access to healthcare services, for their overall personal health, and for the protection of their individual assets.2. Individuals have been found they are ineligible for Medicaid or other affordable health care coverage must provide proof of denial.3. Food stamps or supplemental nutrition assistance program (SNAP) will not be counted as income.4. Cosmetic services are not eligible for any type of assistance and cannot be included in the amount of hospital/medical bills owed. |
| Part I, Line 6a: | Creating community health is at the core of Memorial Hospital of South Bend's mission. Promotion of community health is our social responsibility and a key to long-term cost effectiveness. In addition, improving the health status of a community is as much a social, economic and environmental issue as it is a medical one. Consequently, the organization takes a broad approach to creating community health. This approach has included: ongoing education of board members, staff and local leaders through community plunges, experimental activities to involve the community residents with a neighborhood-based clear statement of vision and goals, a commitment to continuous quality improvement and promotion of volunteer involvement and community partnerships. Memorial Hospital of South Bend invests in the community. This investment is in addition to the hospital's financial assistance and prevention, and education activities supported through its operating budget. The Beacon community impact advisory council makes ongoing policy and oversees the administration of the fund and determines specific investment allocations based upon the assets and needs of the community. Staff are committed to prudently investing these resources in an accountable manner. As a community not-for-profit organization, we take seriously our responsibility to invest our resources and energies into understanding and meeting the divergent health care needs of all and ensure that everyone, regardless of their ability to pay, receives the care they need. Memorial Hospital of South Bend has long been recognized for the collaboration efforts which engage individuals and organizations with diverse socio-economic religious, ethnic, race, age, and gender identity characteristics. Our team of passionate and dedicated health care professionals, along with many partners throughout the northern Indiana and southern Michigan (Michiana) region, helped us contribute significantly to the health and well-being or our community. Further, Memorial Hospital of South Bend plays a key role in serving the community as a whole. Beacon Health System, Inc. (EIN 45-3864076), prepares the annual community benefit reporting for Memorial Hospital of South Bend. |
| Part I, Line 7: | Costing MethodologyThe costing method used to calculate financial assistance reported on lines 7 a through d was the cost-to-charge ration as derived on tax form 990, Schedule H, worksheet 2. All other community benefits were calculated using direct costs. The bad debt expense removed from total expenses in 2024: $39,664,964. |
| Part I, Line 7, Column (f): | The Bad Debt expense included on Form 990, Part IX, Line 25, Column (A), but subtracted for purposes of calculating the percentage in this column is $ 39,664,964. |
| Part II, Community Building Activities: | In 2017 The Executive Director of Beacon Community Impact was asked to represent Beacon Health System as one of six anchor organizations. We currently maintain this seat. This group, now recognized as the St. Joseph County Health Improvement Alliance, has met several times since the original assessment. Together the group worked on a vision, mission, and direction for the group. As a result of these brainstorming sessions, the group decided to focus on our stakeholders' top priorities to increase public health infrastructure and improve the community's health. The goal is to improve the health of our community by collaboratively working together to decrease duplication of services and increase the utilization of existing services and resources. |
| Part III, Line 2: | The corporation evaluates the collectability of its accounts receivable based on the length of time the receivable is outstanding, payor class, and the anticipated future uncollectible amounts based on historical experience. Accounts receivable are charged to the allowance for doubtful accounts when they are deemed uncollectible. The costing methodology is the same as the tax form 990, Schedule H, worksheet 2 methodology. Patient care cost is adjusted by non-patient activity expenses, and patient care charges. The amount of bad debt reported on Part III, Line 2 is calculated by applying the cost-to-charge ratio, as determined by worksheet 2, to total bad debt expense per the audited financial statements. |
| Part III, Line 3: | Bad debt attributable to the FAP is estimated based on the historical trend of the sources of the bad debt. The majority of bad debt is attributable to uninsured patients which represent the majority of the population that would fall under the FAP. We have applied the historical estimate 50% to the total bad debt expense to determine the amount attributable to the FAP. |
| Part III, Line 4: | The provision for bad debts is based upon management's assessment of historical and expected net collections taking into consideration the trends in health care coverage, historical economic trends, and other collection indicators. Management assesses the adequacy of the allowances periodically throughout the year based upon historical write-off experience by major payor category. The results of the review are then utilized to make modifications, as necessary, to the provision for bad debts to provide for an appropriate allowance for uncollectable accounts. A significant portion of the corporation's uninsured patients will be unable or unwilling to pay for the services provided. Thus, the corporation records a significant provision for bad debts related to uninsured patients in the period the services are provided. |
| Part III, Line 8: | Participation in the governmental Medicare program does not provide the opportunity for a hospital to negotiate a reimbursement rate or structure that would allow the hospital to cover the cost of the medical service rendered to the program participant, as would be the case in contractual negotiations with commercial insurance companies. Nor is the hospital allowed to provide only the services for which reimbursement covers the direct cost of care. This produces the same shortfall outcome as does the participation in the Medicaid program. The Medicaid program is recognized as a community benefit on Schedule H and on community benefit reports for most states. The quality and cost of the patient care is the same regardless of payor source. Hence the acceptance of Medicare reimbursement represents a reduction or relief of the government burden to pay the full cost of care provided. |
| Part III, Line 9b: | Collections practicesPatients known to qualify for financial assistance follow the same collection policy as all individuals with balances remaining after application of financial assistance.Credit and collections policy:Memorial Hospital of South Bend relies on timely payment of patient accounts receivable to allow the hospital to continue to provide high-quality medical care and to secure the latest in health care technology for its patients. Memorial Hospital, recognizing the burden that unexpected health care expenses can place on patients and their families, will assist patients to resolve open accounts for hospital services by working with third party payers to adjudicate patient's insurance claims and by providing alternative payment plans for patients. The hospital also provides subsidized care for those patients who qualify. However, with the exception of some government and contracted care plans, ultimate responsibility for resolution or payment of accounts rests with the patient. Patients are expected to work with hospital personnel to resolve accounts with their insurance companies and/or employers as appropriate. Where there is an estimated selfpay balance due, Memorial Hospital will ask non-emergency patients to pay that balance prior to or at the time of admission/registration.1. If a patient does not qualify for financial assistance and does not pay their account according to the options provided, then the patient's account will be processed according to the bad debt write off policy.2. If a patient has begun making payments but then is later determined to qualify under the FAP, Memorial Hospital would issue a refund to the patient for any amount that has been determined to exceed their newly determined financial responsibility.3. Memorial Hospital of South Bend may request and collect a deposit, based on the patient's total estimated portion of a bill, from appropriate non-emergency inpatient admissions, same day surgery patients, and patients scheduled for high-dollar outpatient procedures prior to or at the time of admission or registration. In the event that a request for payment is not made prior to or at the time of the patient's arrival, a financial counselor may calculate the estimated deposit amount and confer with the patient/guarantor for payment following the admission or registration process via a financial interview. (in some instances, this could occur while the patient is in his/her assigned room.) At the time of discharge, emergency patients may be requested to pay any co-pay or deductible.4. Where appropriate, Memorial Hospital of South Bend will identify, and request payment of, aged patient balances as part of the request for deposit. Payment for open prior balances will not delay care for emergency or medically necessary care. Aged open prior balances will be considered by the collection staff in patient account services whenever payment arrangements or an alternative payment program is developed for a patient.5. Uninsured patients are given a 35% discount from gross charges.6. Memorial Hospital of South Bend will conduct financial interviews with patients and/or guarantors when necessary. All financial interviews will be conducted in an environment that is both private and professional.7. In addition to cash, check, and credit cards, the approved payment arrangement methods might include:A. Hospital payment plan - a payment plan with the hospital is not to exceed three months. Exceptions must be approved by the manager of patient account services or revenue cycle director. Patients may be required to sign a promissory note based on the agreed upon payment arrangement.B. Carepayment - an extended payment plan which allows the patient an extended period not to exceed 36 months at 0% interest to pay their balance between $100 and $15,000. Patients may be automatically enrolled in the carepayment plan if their account has not been paid in full 2 months after their first statement. All patients are eligible provided that they provide a valid social security number, are over 18 and have not previously defaulted on their carepayment account.C. Medicaid/HIP - patients who do not have coverage when they present to the hospital for treatment will be screened for other coverage through state assistance programs. An eligibility specialist will assist the patient/guarantor to complete and submit all necessary forms required by the Indiana Department of Public Aid for these types of programs.D. Hospital financial assistance (uncompensated care)- reasonable efforts will be made to determine if patients are eligible for financial assistance through the hospital financial assistance program. All financial assistance must be approved according to the FAP for the hospital. (Refer to the hospital's financial assistance policy).8. Extraordinary collection actions will not be taken until after Memorial Hospital has made reasonable efforts to determine if a patient will qualify for financial assistance. Extraordinary collection actions include suit, wage garnishment, lien or adverse credit bureau reporting. |
| Part VI, Line 2: | Beacon Community Impact formed the first Community Health Advisory Council in 2016. Still operating on an as needed basis today the Council consists of representation from Community Hospital of Bremen, Elkhart General Hospital, Memorial Hospital of South Bend, and Three Rivers Health. The council is made up of individuals from Beacon Health System and Community stakeholders i.e. Council at Large, Public School Systems, other Health Care entities, Indiana University South Bend, University of Notre Dame, Ivy Tech Community College, community organizations, local churches, community persons, etc.). The Advisory Council met monthly in 2024 following the MAPP 2.0 training during the Community Health Needs Assessment (CHNA) procedures and will meet 2-4 times per year to learn about community health, the CHNA process, and to review local hospital and community data collected regarding health in our community; there are periodic email communications as well. The Advisory Council provides input on the health priority areas, offers best practices, identifies areas of opportunities, and monitors progress on addressing health needs. |
| Part VI, Line 3: | When patients present to our hospital, they are offered the opportunity to meet with our eligibility specialists. Our eligibility specialists discuss the potential eligibility of the patient for multiple assistance programs, including our own internal financial assistance program. Our statements also include a notice that financial assistance is available to patients, and they can contact our customer service group for guidelines. Patients are also made aware of our financial assistance program via telephone conversation with our patient accounts staff. Staff is particularly sensitive to address this program with anyone who indicates there might be a financial need. |
| Part VI, Line 4: | Established in 1830, St. Joseph County Indiana has become the fourth largest county in the state of Indiana. The county spans 457.78 square miles, which includes a comfortable mix of rural cultural heritage and urban amenities. St. Joseph County is also the regional center for higher education, with more than eight colleges and universities with a population of 272,843 according to the U.S. Census Bureau (year 2023). Through the years, the environment of South Bend, the largest city in St. Joseph County, has changed from a focus on manufacturing (Studebaker, Bosch, and Uniroyal) to health, education and customer services.Elkhart, Marshall and St. Joseph Counties are all located in Northern Indiana. They have a total of 6 cities and 16 towns with a combined population of 525,609. St. Joseph is the largest and Marshall the smallest, which is classified as rural. St. Joseph County, Michigan borders Elkhart County, Indiana and is similar in rural classification as Marshall County. Although each varies in population density, they are closer in geographic size (SJC, IN-457 square miles, Elkhart-463, Marshall-443, SJC, MI-521). The median household income (2018-2022) is comparable across Beacon's service area counties, with Marshall County leading at $66,016, followed by Elkhart County at $63,978, St. Joseph County, MI at $62,281, and St. Joseph County, IN at $61,877 - all below the U.S. median of $75,149. Poverty rates vary, with St. Joseph County, IN experiencing the highest rate at 14.4%, followed by St. Joseph County, MI at 12.9%, Elkhart County at 12.0%, and Marshall County with the lowest at 10.8%. Elkhart County remains the "RV Capital of the World," with the industry generating over $32.4 billion in annual economic impact nationwide and supporting over 18,000 local jobs. Marshall County continues as one of Indiana's agricultural leaders, with over 219,000 acres of farmland generating $171 million in agricultural products. St. Joseph County, IN serves as the regional center for higher education, home to institutions like Notre Dame, Indiana University South Bend, and Saint Mary's College, which have helped transform the local economy from manufacturing to health, education, and service sectors. St. Joseph County, MI maintains its natural beauty with numerous lakes and woodlands, including over 42 lakes and Sturgeon Lake, which spans 220 acres. |
| Part VI, Line 5: | In partnership with Beacon Health System (BHS), the mission of Memorial Hospital of South Bend (MHSB) is to deliver outstanding care, inspire health and connect with heart. BHS is committed to clinical excellence, compassionate care, and the ongoing improvement of quality of life. Our commitment will lead BHS to be the community's provider of outstanding quality, superior value and comprehensive health care services. Both BHS and MHSB consistently invest funds to improve the quality of life for our communities.BHS values reflect an unwavering commitment to the communities we serve. MHSB has as its values:- Patients are at the center - Patient needs, care and safety are our top priority. - Trust - Our actions will firmly demonstrate our integrity, abilities and our character.- Respect - We will treat our patients, community members, and each other with the highest level of regard, demonstrating an understanding of different perspectives, cultures, interests and needs of others. - Integrity - We will continually do the right thing for patients, associates, and communities we serve. - Compassion - We will appropriately demonstrate empathy and sympathy and express the desire to help.MHSB seeks to promote the health and well-being of St. Joseph (SJC) residents, with specific focus on the most vulnerable populations, by providing education to aid in early detection and prevention of disease and to improve the health status of the community. A key mechanism by which this goal is carried out is MHSB's serious, consistent, and deliberate search for and partnership with like-minded organizations. MHSB continues to seek out partnerships with multiple community entities to address the needs of the medically underserved and to improve the health status of our community. These collaborative alliances include local public health, schools, churches, social service agencies, minority advocacy groups, victim assistance, and community health providers.Memorial Hospital South Bend's governing body is comprised of persons who reside in St. Joseph County. Board of Directors, who serve without pay, guides the system in its mission to provide high quality, affordable health care to the communities it serves. The Board's roles include guaranteeing fair and equal access, approving new medical staff members and approving long-term strategies for the continued success of the hospital. Additionally, Memorial Hospital South Bend extends medical staff privileges to all qualified physicians in our community.Beacon Health System welcomed Three Rivers Health in Three Rivers, Michigan, to the Beacon family in September 2021. In 2023, Community Impact established a working relationship with the local health department, Branch-Hillsdale-St. Joseph Community Health Agency, to address the top needs in the community. Beacon Health System employs a comprehensive approach to health promotion across its four-county service area, focusing on two priority areas: healthcare access and mental health. This integrated strategy works through community partnerships and internal programs to address social determinants of health and build healthier communities.Beacon's healthcare access work aims to decrease the number of uninsured individuals and increase patients' confidence in communicating with healthcare providers. Key programs include:- The Beacon Health Navigator program, which helps connect people to appropriate health resources and insurance options, preventing situations like fraudulent insurance schemes- Cultural and language-appropriate services for diverse populations- Targeted support for uninsured individuals through community partnerships- Specialized outreach to underserved communities through partners like La Casa de AmistadBeacon's mental health initiatives focus on reducing mentally unhealthy days and increasing social support systems for both youth and adults. Activities include:- Suicide prevention training (safeTALK) that provides education and emotional healing- Culturally-responsive mental health support for diverse populations- Programming that connects isolated individuals with supportive communities- Trauma-informed approaches to mental health careRecognizing maternal and infant health as a critical indicator of community wellbeing, Beacon has implemented:- A comprehensive maternal health strategy with care coordination between clinical providers and community programs- Dedicated care teams including doulas, community health workers, nurses, and social workers- The Family Journey initiative, funded by a $5.4 million federal grant, to improve birth outcomes and eliminate health disparities- Remote patient monitoring for pregnant patients with hypertension- Sickle cell screening and education for newborns and parents- B.A.B.E. stores providing essential supplies to new parents who earn "coupons" through healthy behaviors- WIC nutritional support programs with successful breastfeeding promotion initiativesBeacon extends its health promotion work through:- Street Medicine South Bend to improve care for those experiencing homelessness- Food pantry services at the Family Medicine Residency Clinic- The Beacon School of Nursing partnership with Ivy Tech to address nursing shortages- Associate volunteer programs encouraging community service- Annual Sunburst races promoting physical activity while supporting Beacon Children's Hospital- Continuing education for healthcare providers on community health issuesThis multi-faceted approach demonstrates Beacon's commitment to improving health outcomes by addressing both clinical care and underlying social determinants of health throughout their service area. |
| Part VI, Line 6: | In 2011, MHSB affiliated with Elkhart General Hospital of Elkhart, Indiana, under the name of Beacon Health System. In 2018, Beacon Health System affiliated with Community Hospital of Bremen. In October 2021, Beacon Health System affiliated with Three Rivers Health System. All organizations continue as full-care providers for their respective Counties, and they are committed to promoting the health of the communities they serve. The Memorial Hospital South Bend board of directors consists of 9 voting board members. The Beacon Health System Board of Directors consists of 14 voting board members. |
| Part VI, Line 7, Reports Filed With States | IN |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (22 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | Address Line2USAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|---|
| Cultivate Culinary School & Catering Inc | |||||||||
| 1403 Prairie Ave | South Bend | IN | 46613 | 813306113 | 501(c)(3) | $6,000 | $0 | General Support | |
| Cultivating Life Inc | |||||||||
| 1042 W Western Ave | South Bend | IN | 46601 | 461656925 | 501(c)(3) | $30,000 | $0 | General Support | |
| Downtown South Bend Inc | |||||||||
| 217 S Michigan St | South Bend | IN | 46601 | 351546291 | 501(c)(6) | $20,000 | $0 | General Support | |
| Gentlemen and Scholars Inc | |||||||||
| 1412 W Washington St | South Bend | IN | 46601 | 465141303 | 501(c)(3) | $25,000 | $0 | General Support | |
| Imani Unidad Inc | |||||||||
| 234 Chapin St Ste B | South Bend | IN | 46616 | 810615463 | 501(c)(3) | $30,000 | $0 | General Support | |
| Indiana University Foundation IUSM-SB | |||||||||
| 1234 Notre Dame Ave Racin-Carmichae | South Bend | IN | 46617 | 356018940 | 501(c)(3) | $12,500 | $0 | General Support | Hall |
| IYSA Indiana Youth Services Association | |||||||||
| 303 N Alabama Ste 210 | Indianapolis | IN | 46201 | 351481092 | 501(c)(3) | $18,000 | $0 | General Support | |
| Lacasa de Amistad Inc | |||||||||
| 746S Meade St | South Bend | IN | 46619 | 351350013 | 501(c)(3) | $25,000 | $0 | General Support | |
| LGBTQ Resource Center | |||||||||
| 251 East Sample St Ste 10 | South Bend | IN | 46601 | 203906347 | 501(c)(3) | $25,000 | $0 | General Support | |
| Logan Community Resource | |||||||||
| 2505 E Jefferson Blvd | South Bend | IN | 46615 | 350965639 | 501(c)(3) | $5,170 | $0 | General Support | |
| Mental Health Awareness of Michiana | |||||||||
| 3220 E Jefferson Blvd | South Bend | IN | 46615 | 824359500 | 501(c)(3) | $20,000 | $0 | General Support | |
| Oaklawn Psychiatric Center Inc | |||||||||
| PO Box 809 | Goshen | IN | 46527 | 351070041 | 501(c)(3) | $40,000 | $0 | General Support | |
| Play Like A Champion Today Ed Services | |||||||||
| PO Box 72 | Notre Dame | IN | 46556 | 813305202 | 501(c)(3) | $25,000 | $0 | Program Sponsor | |
| REAL Services Inc | |||||||||
| PO Box 1835 | South Bend | IN | 46634 | 351157606 | 501(c)(3) | $7,099 | $0 | General Support | |
| Transformation Ministries Inc | |||||||||
| 1519 Portage Ave | South Bend | IN | 46616 | 823641234 | 501(c)(3) | $34,000 | $0 | General Support | |
| United Health Services | |||||||||
| 6910 N Main St Bldg 9 Mail Unit 10 | Granger | IN | 46530 | 351118647 | 501(c)(3) | $12,800 | $0 | General Support | |
| United Way of St Joseph County IN | |||||||||
| 3517 E Jefferson | South Bend | IN | 46660 | 351063368 | 501(c)(3) | $20,000 | $0 | Corporate Sponsor | |
| Venues Parks and Arts Foundation | |||||||||
| 301 S St Louis Blvd | South Bend | IN | 46617 | 273843043 | 501(c)(3) | $5,750 | $0 | Event Sponsorship | |
| Vibes Music Festival Inc | |||||||||
| 408 W Western Ave Apt 2104 | South Bend | IN | 46601 | 921035774 | 501(c)(3) | $7,500 | $0 | Event Sponsorship | |
| WNIT-TV Channel 34 | |||||||||
| 300 West Jefferson | South Bend | IN | 46601 | 351155594 | 501(c)(3) | $7,750 | $0 | Event Sponsorship | |
| YMCA of Greater Michiana | |||||||||
| 905 N Front St | Niles | MI | 49120 | 381358236 | 501(c)(3) | $15,784 | $0 | General Support | |
| YWCA | |||||||||
| 1102 S Fellows St | South Bend | IN | 46601 | 350868226 | 501(c)(3) | $5,258 | $0 | General Support | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 21 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | Scholarship | GrantTypeTxt |
| Recipient | 1 | RecipientCnt |
| Cash Grant | $33,163 | 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 Memorial by the various organizations. These reports inform us of how the donations and grants were used. |
| Part III: | Number of recipients for scholarship assistance is estimated based on the number of invoices from outside organizations for other assistance made for the benefit of individual recipients. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Severance Payment | 0 | 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 | $0 | $1,081,233 | $0 | $557,131 | $0 | $210,350 | $0 | $259,693 | $0 | $28,015 | $0 | $2,136,422 | $0 | $64,523 |
| Jeffrey P Costello | ||||||||||||||
| CFO | $0 | $626,239 | $0 | $261,724 | $0 | $189,649 | $0 | $166,583 | $0 | $22,015 | $0 | $1,266,210 | $0 | $61,622 |
| Larry A Tracy | ||||||||||||||
| President | $0 | $515,206 | $0 | $216,036 | $0 | $76,313 | $0 | $141,988 | $0 | $35,585 | $0 | $985,128 | $0 | $62,479 |
| Michelle A Thompson | ||||||||||||||
| VP Medical Affairs | $390,736 | $0 | $83,227 | $0 | $1,932 | $0 | $39,861 | $0 | $33,848 | $0 | $549,604 | $0 | $0 | $0 |
| Linda A Mansfield | ||||||||||||||
| Dir of Sports Medicine | $310,219 | $0 | $38,662 | $0 | $690 | $0 | $44,300 | $0 | $30,897 | $0 | $424,768 | $0 | $0 | $0 |
| Kristine E Jennings | ||||||||||||||
| Dir of Med Residency Program | $311,607 | $0 | $38,031 | $0 | $300 | $0 | $34,702 | $0 | $33,397 | $0 | $418,037 | $0 | $0 | $0 |
| Matthew R Reed | ||||||||||||||
| Employed Physician | $312,382 | $0 | $37,211 | $0 | $300 | $0 | $36,800 | $0 | $20,065 | $0 | $406,758 | $0 | $0 | $0 |
| Marion Mahone | ||||||||||||||
| Assoc. Dir Resident Program | $310,886 | $0 | $37,211 | $0 | $1,028 | $0 | $36,800 | $0 | $12,394 | $0 | $398,319 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 1a | Memorial Hospital of South Bend, Inc. offers complimentary health club membership to Beacon Health System's Health and Lifestyle Center, a related party. Health or social club dues for the following individuals was included in taxable compensation: Ronald Nelson, Bethany Hartley, Martha Smith and Renee Fleming. |
| Part I, Line 3 | Memorial Hospital of South Bend, Inc. uses a related organization's (Beacon Health System, Inc.) compensation review process. This review process includes an extensive examination using comparable market data that is then reviewed by an independent consultant hired by, and reporting to, the board of directors. Recommendations are presented to the board for deliberation and final decision. |
| Part I, Line 4b | 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 individuals received vested payments in 2024, reflected in column (b)(iii): Kreg Gruber, $198,816 Jeffrey Costello, $130,545 Larry Tracy $65,201 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 Larry Tracy, $97,688 |
| 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 (4 entries)
| Bond ReferenceBondReferenceCd | Bond Issuer EINBondIssuerEIN | CUSIPCUSIPNum | Bond IssuedBondIssuedDt | Issue PriceIssuePriceAmt | PurposePurposeDesc | DefeasedDefeasedInd | On Behalf Of IssuerOnBehalfOfIssuerInd | Pool FinancingPoolFinancingInd |
|---|---|---|---|---|---|---|---|---|
| INDIANA FINANCE AUTHORITY | ||||||||
| A | 351602316 | 000000000 | 2017-09-08 | $37,240,000 | REFUND BONDS ISSUED 03/16/2006 | 0 | 0 | 0 |
| HOSPITAL AUTHORITY OF SAINT JOSEPH COUNTY | ||||||||
| B | 911914363 | 79062WAA6 | 2013-05-21 | $45,523,353 | REFUND BONDS ISSUED 05/10/2007 | 0 | 0 | 0 |
| HOSPITAL AUTHORITY OF SAINT JOSEPH COUNTY | ||||||||
| C | 911914363 | 000000000 | 2022-05-19 | $150,000,000 | CONSTRUCT TOWER ON MEMORIAL HOSPITAL | 0 | 0 | 0 |
| INDIANA FINANCE AUTHORITY | ||||||||
| D | 351602316 | 000000000 | 2023-06-16 | $40,658,950 | REFUND TAXABLE BONDS ISSUED ON 9/21/2021 | 0 | 0 | 0 |
Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)
| Bond ReferenceBondReferenceCd | RetiredRetiredAmt | Total ProceedsTotalProceedsAmt | Other Spent ProceedsOtherSpentProceedsAmt | Substantial CompletionSubstantialCompletionYr | Refunding Tax Exempt BondsRefundingTaxExemptBondsInd | Refunding Taxable BondsRefundingTaxableBondsInd | Final Allocation MadeFinalAllocationMadeInd | Adequate Books And Rec MaintAdequateBooksAndRecMaintInd | Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt | Capital ExpendituresCapitalExpendituresAmt | UnspentUnspentAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| A | $1,775,000 | $37,240,000 | $37,240,000 | 2000 | Yes (1) | 0 | Yes (1) | Yes (1) | |||
| B | $45,523,353 | $45,012,082 | 2009 | Yes (1) | 0 | Yes (1) | Yes (1) | $511,271 | |||
| C | $150,000,000 | 0 | 0 | 0 | Yes (1) | $175,395 | $76,233,740 | $73,590,865 | |||
| D | $6,196,175 | $40,658,950 | $40,563,867 | 2003 | 0 | Yes (1) | Yes (1) | Yes (1) | $95,083 |
Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)
| Bond ReferenceBondReferenceCd | Owning Bond Financed PropertyOwningBondFinancedPropertyInd | Any Lease ArrangementsAnyLeaseArrangementsInd | Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd | Engage Bond Counsel ContractsEngageBondCounselContractsInd | Any Research AgreementsAnyResearchAgreementsInd | Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd | Change In Use Bond Financed PropChangeInUseBondFinancedPropInd | Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd |
|---|---|---|---|---|---|---|---|---|
| B | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
| C | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | |
| D | 0 | 0 | Yes (1) | Yes (1) | 0 | 0 | 0 | Yes (1) |
Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 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 | Term Of HedgeTermOfHedgePct | Superintegrated HedgeSuperintegratedHedgeInd | Hedge TerminatedHedgeTerminatedInd | Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd | Gross Proceeds InvestedGrossProceedsInvestedInd | Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Wells Fargo NA | ||||||||||||
| A | 0 | 0 | Yes (1) | Yes (1) | Yes (1) | Yes (1) | 21.700000000000 | 0 | 0 | 0 | 0 | Yes (1) |
| (no name) | ||||||||||||
| B | 0 | 0 | 0 | Yes (1) | 0 | 0 | 0 | 0 | Yes (1) | |||
| (no name) | ||||||||||||
| C | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | |||
| (no name) | ||||||||||||
| D | 0 | Yes (1) | 0 | 0 | 0 | 0 | 0 | 0 | Yes (1) | |||
Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)
| Bond ReferenceBondReferenceCd | Procedures Corrective ActionProceduresCorrectiveActionInd |
|---|---|
| A | Yes (1) |
| B | Yes (1) |
| C | Yes (1) |
| D | Yes (1) |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule K, Part III - Column a | Column a is not completed because such bonds were issued after 12/31/2002. To refund, through a series of 2006 refundings, bonds issued before 01/01/2003. |
| Schedule K, Part IV, Line 2c - Column b | The date the rebate computation was performed on the Hospital Authority of Saint Joseph County was 4/29/23. |
| Schedule K, Part IV, Line 2c - Column a | The date the rebate computation was performed on the Indiana Finance Authority was 9/8/22. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| Katharine Callaghan | |||
| Board member is their father | $178,519 | Compensation | 0 |
| Dominique Fleming | |||
| Board member is their mother | $14,750 | Compensation | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I, Line 6: | Volunteers - Memorial Hospital of South Bend has a department called Ambassador and Customer Services. It is the responsibility of this department to recruit, orient, process and place new ambassadors in approximately 30 service areas of the hospital. It is also the responsibility of the department to follow up, schedule and recognize ambassadors. Some of the areas of service include a major surgery waiting room, patient escorts, flower delivery, mail delivery, living history program, emergency department volunteers and cookie bakers. In 2024, Memorial had 348 volunteers in this program. |
| Form 990, Part VI, Section A, line 6 | Members of the Organization Beacon Health System, Inc. is the sole corporate member of Memorial Hospital of South Bend, Inc. |
| Form 990, Part VI, Section A, line 7a | Election of Board Members The Corporate Member shall appoint the board of directors of Memorial Hospital of South Bend and shall have such powers of advance approval regarding corporate actions as are delineated in the bylaws of Memorial Hospital of South Bend. |
| Form 990, Part VI, Section A, line 7b | Decisions of the Board of Directors Decisions of the board of directors must be approved by the Corporate Member. Beacon Health System, the sole member of Memorial Hospital of South Bend, has control over Memorial Hospital of South Bend's operations. The following matters require the approval of Beacon Health System's board: 1. Selection and retention of auditors 2. Approval of all contracts, policies, or programs of insurance establishing the types of insurance coverage required as well as the coverage levels 3. The nomination, election and removal of members of the board of the corporation 4. Other matters determined from time to time by the member, or as provided in the bylaws or other governing documents |
| Form 990, Part VI, Section B, line 11b | Form 990 Review Process 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 | Conflict of Interest Disclosure 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 and we pursue the replies to get a 100% response rate. In the current year, 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 | Compensation Determination Process Memorial Hospital of South Bend's parent, 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 | Availability of Organizational Documents 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 available to the public. |
| Form 990, Part IX, line 11g | Other Professional Fees: Program service expenses 53,005,108. Management and general expenses 8,844,493. Fundraising expenses 0. Total expenses 61,849,601. |
| Form 990, Part XI, line 9: | Write Off Intercompany Balances -135,169,210. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (7 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 | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 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) | |
| 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 Blvd | Elkhart | IN | 46514 | 350877574 | Hospital | IN | 501(c)(3) | Line 3 | Beacon Health System Inc | Yes (1) | |
| Memorial Endowment Fund for Memorial Hospital | |||||||||||
| PO Box 1602 | South Bend | IN | 46634 | 356068581 | Endowment | IN | 501(c)(3) | Line 12d, III-O | Memorial Hospital of South Bend Inc | 0 | |
| Beacon Health System Inc | |||||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 453864076 | Parent Organization | IN | 501(c)(3) | Line 12c, III-FI | 0 | N/A | |
| 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 (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| Beacon Health Ventures Inc | |||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 351901068 | Home Medical | IN | Beacon Health System Inc | C | 0 |
| Beacon Health Ventures Michigan | |||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 208259773 | Home Medical | MI | Beacon Health System Inc | C | 0 |
| LaSalle Square Inc | |||||||||
| 615 N Michigan St | South Bend | IN | 46601 | 383955333 | Low Income Housing Project | IN | Memorial Hospital of South Bend Inc | C | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | 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 | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | 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 (22 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Beacon Health Foundation Inc | ||
| C | $1,236,977 | Actual charges |
| Beacon Medical Group Inc | ||
| J | $1,856,380 | Actual charges |
| Beacon Health Ventures Inc | ||
| P | $1,167,100 | Actual charges |
| Beacon Medical Group Inc | ||
| P | $34,294,272 | Actual charges |
| Community Hospital of Bremen Inc | ||
| P | $1,034,640 | Actual charges |
| Elkhart General Hospital Inc | ||
| P | $1,188,283 | Actual charges |
| Beacon Health Ventures Inc | ||
| Q | $518,613 | Actual charges |
| Beacon Medical Group Inc | ||
| Q | $8,424,622 | Actual charges |
| Community Hospital of Bremen Inc | ||
| Q | $13,077,669 | Actual charges |
| Elkhart General Hospital Inc | ||
| Q | $1,836,293 | Actual charges |
| Three Rivers Health System | ||
| Q | $65,954 | Actual charges |
| Beacon Health Foundation Inc | ||
| R | $127,767 | Cash |
| Beacon Health Ventures Inc | ||
| R | $142,280 | Cash |
| Beacon Medical Group Inc | ||
| R | $6,319,297 | Cash |
| Community Hospital of Bremen Inc | ||
| R | $10,017,075 | Cash |
| Elkhart General Hospital Inc | ||
| R | $371,686 | Cash |
| Three Rivers Health System | ||
| R | $61,929 | Cash |
| Beacon Health Foundation Inc | ||
| S | $127,882 | Cash |
| Beacon Health Ventures Inc | ||
| S | $467,485 | Cash |
| Community Hospital of Bremen Inc | ||
| S | $2,025,954 | Cash |
| Beacon Medical Group Inc | ||
| S | $17,709,886 | Cash |
| Elkhart General Hospital Inc | ||
| S | $276,323 | Cash |