2014-11-13T20:51:47-06:00 2013-12-31 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE SUITE 4000 INDIANAPOLIS IN 46204 990 2013-01-01 453864076 Beacon Health System Inc % JEFFREY COSTELLO BEAC 5746473549 615 N MICHIGAN ST Suite SOUTH BEND IN 46601 JEFFERY P COSTELLO CFO 2014-11-13 Angela Moore P00244342 2013 2015-11-30 17:44:51Z PHILIP NEWBOLD 615 N MICHIGAN ST SOUTH BEND IN 46601 48979133 false X BEACONHEALTHSYSTEM.ORG X 2011 IN BEACON HEALTH SYSTEM, INC. IS COMMITTED TO ENHANCING THE PHYSICAL, MENTAL, EMOTIONAL AND SPIRITUAL WELL-BEING OF THE COMMUNITIES WE SERVE. 14 11 53 0 2451694 -22459 0 113574 0 48386355 0 383242 0 95962 0 48979133 0 450092 0 0 0 26381772 0 0 0 0 24292508 0 51124372 0 -2145239 0 58261657 0 8734624 0 49527033 BEACON HEALTH SYSTEM, INC. IS COMMITTED TO ENHANCING THE PHYSICAL, MENTAL, EMOTIONAL AND SPIRITUAL WELL-BEING OF THE COMMUNITIES WE SERVE AS THE COMMUNITY'S PROVIDER OF OUTSTANDING QUALITY, SUPERIOR VALUE AND COMPREHENSIVE HEALTH CARE SERVICES. false false 49962476 48391940 BEACON HEALTH SYSTEM, INC. (F/K/A ELKHART/MEMORIAL TOPCO, INC.) (BEACON) IS THE NEWLY FORMED PARENT OF ELKHART GENERAL HOSPITAL, INC., BEACON MEDICAL GROUP, INC., MEMORIAL HOSPITAL OF SOUTH BEND, INC., MEMORIAL HEALTH FOUNDATION, INC., AND BEACON HEALTH VENTURES, INC. BEACON PROVIDES COORDINATION FOR THE ORGANIZATIONS WITHIN THE SYSTEM IN SUCH MATTERS AS APPROVING BUDGETS, STRATEGIC PLANNING, MARKETING, ALLOCATING RESOURCES, SECURING TAX-EXEMPT BOND FINANCING AND PROVIDING COMMUNITY EDUCATION. 49962476 true true false true false false false false false true true false true true true false false true false false false false false false false false false true true true false false false false false false false false false false false false false true true true false false true 148 0 true 53 true true true false false false false false false false false false X 14 11 false false false false false true false true true false false true true true true true true true true true true IN X JEFFREY COSTELLO 5746473549 615 N MICHIGAN STREET SOUTH BEND IN 46601 DONALD R ANDERSON DIRECTOR 2.0 0.0 X 591 0 0 BIPIN N DOSHI TREASURER 2.0 1.0 X X 0 0 0 RON FENECH DIRECTOR 2.0 0.0 X 194 0 0 WALTER HALLORAN MD DIRECTOR 1.0 50.0 X 0 1194089 41238 LARRY D HARDING DIRECTOR 2.0 1.0 X 2754 0 VINCENT HENDERSON MD DIRECTOR 2.0 40.0 X 0 433576 30377 JOHN P HILER VICE CHAIR 2.0 1.0 X X 3073 0 0 JESSE HSIEH MD DIRECTOR 2.0 0.0 X 2558 0 0 WELLINGTON D JONES III DIRECTOR 2.0 1.0 X 194 0 0 DON L KRABILL CHAIRMAN 2.0 0.0 X X 1125 0 0 DANIEL A MORRISON SECRETARY 2.0 0.0 X X 194 0 0 VIVIAN SALLIE DIRECTOR 2.0 1.0 X 0 0 0 J SCOTT TROEGER DIRECTOR 2.0 0.0 X 598 0 0 DAVID VAN RYN MD DIRECTOR 2.0 0.0 X 4014 0 0 PHILIP A NEWBOLD CEO 40.0 7.0 X 2465079 0 198050 JEFFREY P COSTELLO CFO/Asst. Treasurer 40.0 7.0 X 638830 0 105422 MICHAEL O'NEIL COO 40.0 0.0 X 502348 0 66698 STEPHEN HUFFMAN VICE PRESIDENT 40.0 0.0 X 397908 0 61454 DIANE STOVER CHIEF EXPENSE & MARKETING 40.0 0.0 X 323343 0 29139 DIANE MAAS VICE PRESIDENT 40.0 0.0 X 321724 0 55998 DANIELLE GAGLIANO CHIEF STRATEGY & PLANNING 40.0 0.0 X 312028 0 45935 STEVEN ELLER VICE PRESIDENT 40.0 0.0 X 248610 0 43155 5225165 1627665 677466 54 false true false Cerner Corporation IS Sftwr Maintenance 3414288 BVK Advertising 1683015 McKesson Technologies Inc IS Sftwr Maintenance 1612333 North American Benefit Benefit Admin 1326846 Software Information Systems LLC IS Sftwr Maintenance 1167419 53 113574 113574 MANAGEMENT ADMIN SERVICES 561499 48304171 45929465 2374706 JOINT VENTURE ACTIVITY 621110 82184 82184 48386355 383242 383242 0 1464 1464 45455 45455 0 45455 33530 11925 0 0 0 0 HEALTH DISCOVERY CENTER 621110 26058 26058 ACCOUNTING SERVICES 541200 17400 17400 MANAGED CARE ACTIVITIES 561499 5585 5585 49043 48979133 46017234 2451694 396631 171743 171743 278349 278349 0 0 3991722 3991722 0 15398113 15398113 727302 727302 4862081 4862081 1402554 1402554 0 1074868 506 1074362 87534 87534 1580 1580 0 38245 38245 3344556 3344556 3232393 3232393 11276265 11276265 112657 112657 0 347415 347415 485793 485793 0 119157 119157 19 19 0 2112107 2112107 180099 180099 LICENSES & TAXES 510550 510550 GENERAL DUES & SUBSCRIPTIONS 780440 780440 RECOGNITION & WOW PROJECTS 588830 588830 51124372 49962476 1161896 0 0 275 0 8039082 0 0 0 390931 0 0 0 0 0 0 0 0 0 6882316 47631780 17637160 0 29994620 0 0 0 0 0 6801483 0 0 0 6152950 0 58261657 0 7952791 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 781833 0 8734624 X 0 49527033 0 0 0 0 0 49527033 0 58261657 X -2145239 51672272 X false true X true false X X X X false false false BEACON MEDICAL GROUP INC 351536132 04 true true true 50128046 ELKHART GENERAL HOSPITAL INC 350877574 03 true true true 38935535 MEMORIAL HOSPITAL OF SOUTH BEND INC 350868132 03 true true true 57726865 3 146790446 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 1580 1580 false false Other Activities Part II B BEACON HEALTH SYSTEM, INC PAYS FOR THE MEMBERSHIP FEES TO SEVERAL NATIONAL ORGANIZATIONS FOR ITS EMPLOYEES. THESE NATIONAL ORGANIZATIONS INDICATE A PORTION OF THE MEMBERSHIP FEES ARE USED FOR LOBBYING PURPOSES. 24661171 2180336 1785965 984717 27642755 22198822 1501904 1884305 923860 24661171 0.75850 0.00690 0.23460 false true true 18134583 18134583 1763687 645928 1117759 580459 477094 103365 27153051 16514138 10638913 29994620 6801483 INTERCOMPANY RECEIVABLE 5861266 NONPATIENT RECEIVABLE 291684 6152950 0 DEFERRED LIABILITY EXECUTIVE SERP 781833 781833 SCH D, PART V, LINE 4 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. TERM ENDOWMENTS, WHICH ARE THE TEMPORARILY RESTRICTED NET ASSETS, ARE USED AS DESIGNATED BY THE DONOR. THE PERMANENT ENDOWMENT PROVIDES INCOME TO BE USED FOR HEALTH CARE EDUCATIONAL PURPOSES AND PATIENT CARE. SCH D, PART X, LINE 2 BEACON HEALTH SYSTEM, INC. DID NOT HAVE A FOOTNOTE ADDRESSING FIN 48 (ASC 740) LIABILITIES FOR UNCERTAIN TAX POSITIONS IN ITS CONSOLIDATED FINANCIAL STATEMENTS. BEACON HEALTH SYSTEM, INC. DID NOT HAVE ANY UNCERTAIN TAX POSITIONS RECORDED DURING THE CURRENT TAX YEAR. true Chamber of Commerce St Joe County 401 E COLFAX AVE SOUTH BEND IN 46617 350153330 501 (C) (6) 62500 CASH GENERAL SUPPORT ECONOMIC DEVELOPMENT CORP OF ELKHART 300 NIBCO PARKWAY SUITE 201 ELKHART IN 46516 351973845 501(c)(3) 10000 CASH GENERAL SUPPORT RONALD MCDONALD HOUSE CHARITIES 615 N Michigan St 3rd Floor South Bend IN 46601 351831691 501(c)(3) 10000 CASH GENERAL SUPPORT INNOVATION PARK 1400 East Angela Blvd South Bend IN 46617 350868188 501 (C) (3) 10000 CASH GENERAL SUPPORT IUSM-SB 1234 Notre Dame Ave South Bend IN 46617 356018940 501 (C) (3) 30000 cash GENERAL SUPPORT SCHOLARSHIPS/TUITION REIMBURSEMENT 74 116004 SCHEDULE I, PART I LINE 2 DONATIONS AND GRANTS GIVEN TO ORGANIZATIONS THAT IMPROVE THE HEALTH AND WELL-BEING OF OUR COMMUNITY ARE MONITORED THROUGH OUTCOME MEASUREMENT REPORTS THAT ARE PROVIDED TO BEACON HEALTH SYSTEM BY THE VARIOUS ORGANIZATIONS. THESE REPORTS INFORM US OF HOW THE DONATIONS AND GRANTS WERE USED. SCHEDULE I, PART II CHARITABLE DONATIONS PART OF THE ORGANIZATION'S MISSION IS TO IMPROVE THE HEALTH OF OUR COMMUNITY. IN ORDER TO FULFILL THIS GOAL, OUR ADMINISTRATORS HAVE THE ABILITY TO MAKE DONATIONS TO ORGANIZATIONS THAT IMPROVE THE HEALTH AND WELL BEING OF OUR COMMUNITY. SCHEDULE I, PART III SCHOLARSHIPS/ TUITION REIMBURSEMENT FOR SCHOLARSHIPS THE INDIVIDUAL MUST MEET SEVERAL REQUIREMENTS TO QUALIFY. IN ORDER TO QUALIFY FOR A SCHOLARSHIP THE INDIVIDUAL MUST (1) APPLY ON-LINE (INTRANET) AND WITHIN THE ACCEPTABLE TIME PARAMETERS FOR THE SEMESTER OF FUNDS BEING REQUESTED, (2) MAINTAIN A GRADE OF C OR BETTER, (3) PAY FOR TUITION/BOOKS AND SUBMIT CORRESPONDING ORIGINAL RECEIPTS FOR REIMBURSEMENT, REIMBURSED UP TO THE AMOUNT AWARDED BY THE SCHOLARSHIP COMMITTEE. (4) MEET ANY ADDITIONAL REQUIREMENTS OF THE SPECIFIC SCHOLARSHIP FUND, AND (5) MEET ELIGIBILITY REQUIREMENTS WHICH INCLUDE: (A) eMPLOYED BY BEACON HEALTH SYSTEM, INC. (B) ENROLLED IN A QUALIFIED PROGRAM, (C) SUBMITTED A POSITIVE RECOMMENDATION EACH SEMESTER FROM THE IMMEDIATE SUPERVISOR, AND (D) SUBMITTED A POSITIVE RECOMMENDATION EACH SEMESTER FROM THE SCHOOL. X X X true true X X X X X false true false false false false false true false WALTER HALLORAN MD DIRECTOR 0 621199 0 570258 0 2632 0 10200 0 31038 0 1235327 0 0 VINCENT HENDERSON MD DIRECTOR 0 399726 0 31250 0 2600 0 13746 0 16631 0 463953 0 0 PHILIP A NEWBOLD CEO 647623 0 644645 0 1172811 0 173788 0 24262 0 2663129 0 0 0 JEFFREY P COSTELLO CFO/Asst. Treasurer 329330 0 214200 0 95300 0 89178 0 16244 0 744252 0 0 0 MICHAEL O'NEIL COO 254272 0 165060 0 83016 0 55130 0 11568 0 569046 0 0 0 STEPHEN HUFFMAN VICE PRESIDENT 250758 0 140400 0 6750 0 45778 0 15676 0 459362 0 0 0 DIANE STOVER CHIEF EXPENSE & MARKETING 158965 0 102060 0 62318 0 11232 0 17907 0 352482 0 0 0 DIANE MAAS VICE PRESIDENT 209462 0 105000 0 7262 0 45102 0 10896 0 377722 0 0 0 DANIELLE GAGLIANO CHIEF STRATEGY & PLANNING 223667 0 81106 0 7255 0 37961 0 7974 0 357963 0 0 0 STEVEN ELLER VICE PRESIDENT 241123 0 0 0 7487 0 26836 0 16319 0 291765 0 0 0 PART I, LINE 1A BEACON HEALTH SYSTEM, INC. REIMBURSES DIRECTORS FOR THE TAX EFFECT OF THE 1099 REPORTABLE BENEFITS FOR HEALTH CLUB MEMBERSHIP, WITH MEMORIAL HEALTH SYSTEM'S HEALTH AND LIFESTYLE CENTER AND SPOUSAL TRAVEL. BEACON HEALTH SYSTEM ALSO REIMBURSES FOR DIRECT EXPENSES RELATED TO ANY TRAVEL ON THE ORGANIZATION'S BEHALF. SPOUSAL TRAVEL INCLUDED IN TAXABLE COMPENSATION- 1 EMPLOYEE (PHILIP NEWBOLD) PART I, LINE 4B EXECUTIVE RETENTION PLAN 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. PHIL NEWBOLD IS VESTED BECUASE HE IS OVER THE AGE OF 62. PHIL WAS PAID $134,645 IN MARCH 2013. 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-MANAGMENT 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 PAYS A SLIDING PERCENTAGE OF BASE COMPENSATION IF THE NET OPERATING INCOME IS EQUAL TO OR GREATER THAN 80% OF THE BUDGETED NET OPERATING INCOME. THE SLIDING SCALE CAPS WHEN OPERATING INCOME REACHES 120% OF THE BUDGETED OPERATING INCOME. 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 PLAN PAYS A SLIDING PERCENTAGE OF BASE COMPENSATION IF THE NET OPERATING INCOME IS EQUAL TO OR GREATER THAN 80% OF THE BUDGETED NET INCOME. THE SLIDING SCALE CAPS, WHEN OPERATING INCOME REACHES 120% OF THE BUDGETS OPERATING INCOMES. THE PAYOUT OF THE ESTIP IS MADE AT THE DISCRETION OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE 14 MEMBERS OF BOARD OF DIRECTORS OF BEACON HEALTH SYSTEM WERE INITIALLY APPOINTED 50% BY ELKHART GENERAL HOSPITAL, INC. AND 50% BY BEACON MEDICAL GROUP, INC (F.K.A. MEMORIAL HEALTH SYSTEM, INC.). THE REPRESENTATION WILL CONTINUE FOR A PERIOD OF 7 YEARS FROM THE DATE OF BEACON HEALTH SYSTEM'S FORMATION. SUCCESSOR APPOINTEES TO THE BOARD ARE RECOMMENDED FROM THE RESPECTIVE HOSPITALS, OR A COMMITTEE APPOINTED BY THE RESPECTIVE HOSPITALS TO THE NOMIMATING AND GOVERNANCE COMMITTEE OF THE BOARD, THEN APPOINTED TO THE BOARD. AT THE EXPIRATION OF THIS 7 YEAR TERM, THE BEACON HEALTH SYSTEM BOARD OF DIRECTORS WILL BE APPOINTED BY THE NOMINATING AND GOVERNANCE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B SEE PART VI, SECTION A, LINE 7A DISCLOSURE FORM 990, PART VI, SECTION B, LINE 11b THE ORGANIZATION INCORPORATES NUMEROUS PARTIES IN THE PRODUCTION AND REVIEW OF THE FORM 990 AND ASSOCIATED SCHEDULES. SENIOR ACCOUNTING STAFF AND MANAGEMENT COMPLETE THE FORM 990 AND SCHEDULES. THE FORMS AND SCHEDULES ARE REVIEWED BY THE CONTROLLER AND CFO. SUBSEQUENT TO THOSE STEPS, THE ORGANIZATION ENGAGED ERNST & YOUNG US, LLP TO REVIEW THE COMPLETED FORM 990 AND APPROPRIATE SCHEDULES. PRIOR TO FILING THE RETURN THE COMPENSATION COMMITTEE OF THE ORGANIZATION AND CEO CONDUCT A GENERAL OVERVIEW OF THE FORM 990 INCLUDING APPLICABLE COMPENSATION SCHEDULES. IN ADDITION, EACH BOARD MEMBER RECEIVES NOTIFICATION OF THE IRS FORM 990 PLACEMENT ON THE ORGANIZATION'S BOARD PORTALS WHICH ALLOWS FOR BOARD MEMBER REVIEW PRIOR TO FILING THE RETURN. FORM 990, PART VI, SECTION B, LINE 12c THERE ARE THREE SEPARATE FORMS THAT ARE SENT OUT THROUGH THE INTERNAL AUDIT DEPARTMENT TO KEY EMPLOYEES OR BOARD MEMBERS REGARDING CONFLICT OF INTEREST. THEY ARE AS FOLLOWS: 1. THE FIRST IS A CONFLICT OF INTEREST STATEMENT THAT IS SENT TO SENIOR LEVEL ADMINISTRATION, MANAGEMENT, AND SELECT STAFF SUCH AS PURCHASING DEPARTMENT EMPLOYEES. THE PURPOSE OF THE STATEMENT IS TO REQUIRE THESE EMPLOYEES TO DISCLOSE ANY POTENTIAL CONFLICT OF INTERESTS THEY MAY HAVE. THE STATEMENTS ARE SENT IN JANUARY OF EACH YEAR FOR THE PREVIOUS YEAR ACTIVITIES AND WE PURSUE THE REPLIES TO GET A 100% RESPONSE RATE. IN THE CURRENT YEAR WE SENT OUT OVER 250 STATEMENTS AND ACHIEVED 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 THE WEB BASED SURVEY TOOL PROVIDED BY ERNST & YOUNG LLP. 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 ERNST & YOUNG IN COMPLETING THE FORM 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 ACKNOWLEDGMENT FORM TO BE SIGNED BY BEACON HEALTH SYSTEM, INC'S KEY FINANCIAL EMPLOYEES THAT BEACON HEALTH SYSTEMS, INC'S FINANCIAL INFORMATION IS TO THE BEST OF THEIR KNOWLEDGE TRUE AND ACCURATE. THIS STATEMENT WAS SENT OUT IN JANUARY, 2014 AND THE SIGNED ACKNOWLEDGEMENTS ARE KEPT BY THE DIRECTOR OF INTERNAL AUDIT. IN 2014, 20 DESIGNATED EMPLOYEES WERE REQUESTED TO SIGN THE FORM AND 100% COMPLIED WITH THIS REQUEST. 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 15a & 15b VICE PRESIDENT AND HIGHER COMPENSATION IS DETERMINED AFTER AN EXTENSIVE EXAMINATION IS CONDUCTED USING COMPARABLE MARKET DATA AND THEN REVIEWED BY AN INDEPENDENT CONSULTANT HIRED BY, AND REPORTING TO, THE BOARD OF DIRECTORS. RECOMMENDATIONS ARE PRESENTED TO THE COMPENSATION COMMITTEE OF THE BEACON HEALTH SYSTEM, INC BOARD FOR DELIBERATION AND FINAL DECISION. DELIBERATION AND FINAL DECISION ARE PERFORMED BY THE INDEPENDENT MEMBERS OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. THE FINANCIAL STATEMENTS ARE DISTRIBUTED QUARTERLY TO THE ELECTRONIC MUNICIPAL MARKET ACCESS (EMMA) WEBSITE AS PART OF THE CONTINUING DISCLOSURES FOR THE BEACON HEALTH SYSTEM, INC. BONDS. FORM 990, PART XI, LINE 9 WRITE OFF INTER COMPANY MEMORIAL HOSPITAL OF SOUTH BEND $ -7,919,349 WRITE OFF INTER COMPANY MEMORIAL HEALTH FOUNDATION $ 812,668 WRITE OFF INTER COMPANY ELKHART GENERAL HOSPITAL $- 9,731,070 WRITE OFF INTER COMPANY BEACON MEDICAL GROUP $-36,554,521 CHANGE IN PENSION LIABILITY $ 1,720,000 TOTAL $-51,672,272 MEMORIAL HOSPITAL OF SOUTH BEND INC 615 N MICHIGAN ST SOUTH BEND IN 46601 350868132 HOSPITAL IN 501(C)(3) 3 BHS true MEMORIAL HEALTH FOUNDATION INC 615 N MICHIGAN ST SOUTH BEND IN 46601 351536129 FINANCIAL SUP IN 501(C)(3) 9 BHS true ELKHART GENERAL HOSPITAL INC 600 EAST BLVD ELKHART IN 46514 350877574 HOSPITAL IN 501(C)(3) 3 BHS true BEACON MEDICAL GROUP 615 N MICHIGAN ST SOUTH BEND IN 46601 351536132 PHYS SERVICE IN 501(C)(3) 9 BHS true MEMORIAL ENDOWMENT FUND FOR MEMORIAL HOS PO BOX 1602 SOUTH BEND IN 46634 356068581 ENDOWMENT IN 501(C)(3) 11D III-O MEM HOSPITAL true BEACON HEALTH VENTURES INC 615 N MICHIGAN ST SOUTH BEND IN 46601 351901068 HOME MEDICAL IN NA C 34202087 23679898 1.00000 true BEACON HEALTH VENTURES MICHIGAN INC 615 N MICHGIAN ST SOUTH BEND IN 46601 208259773 HOME MEDICAL MI NA C 794823 1519919 1.00000 true true true true false false false false false false true true true true true true true true true true Beacon Health Ventures a iv 33530 Actual Charges Beacon Medical Group b 36554521 Actual Charges Elkhart General Hospital b 9731070 Actual Charges Memorial Hospital South Bend b 7919349 Actual Charges Memorial Health Foundation c 812669 Actual Charges Memorial Hospital South Bend c 1720000 Actual Charges Memorial Health Foundation c 113574 Actual Charges Memorial Hospital South Bend l 24328609 Actual Charges Beacon Health Ventures l 1535354 Actual Charges Memorial Health Foundation l 286166 Actual Charges Memorial Health Foundation n 481837 Actual Charges Memorial Hospital South Bend p 34513622 Actual Charges Elkhart General Hospital p 25300000 Actual Charges Memorial Health Foundation q 830747 Actual Charges Beacon Health Venture p 6285554 Actual Charges Memorial Hospital South Bend q 57726865 Actual Charges Elkhart General Hospital q 38935535 Actual Charges Beacon Medical Group q 50128046 Actual Charges Memorial Health Foundation r 830747 Actual Charges Beacon Health Ventures r 425718 Actual Charges Memorial Hosptial South Bend r 57726865 Actual Charges Elkhart General Hospital r 35278666 Actual Charges Beacon Medical Group r 50128046 Actual Charges