2023-11-10T13:25:59+00:00 2022-12-31 346565596 ERNST & YOUNG US LLP 111 MONUMENT CIRCLE INDIANAPOLIS IN 462045100 990 2022-01-01 453864076 Beacon Health System Inc BEAC 5746473549 615 N MICHIGAN ST SOUTH BEND IN 46601 JEFFREY COSTELLO CFO 2023-11-10 true JEFFREY COSTELLO 999009999 Jennifer D Rhoderick P00395735 3176817000 2023-11-09 2022 2023-04-26 12:10:37Z KREG GRUBER 615 N MICHIGAN ST SOUTH BEND IN 46601 393219919 false X BEACONHEALTHSYSTEM.ORG X 2011 IN WE DELIVER OUTSTANDING CARE, INSPIRE HEALTH, AND CONNECT WITH HEART. 14 12 1449 14 2744440 1892219 1082346 1439524 116731727 140650822 51117744 19724335 14679277 14317403 183611094 176132084 1091108 742316 0 71559503 74648001 0 0 72079684 85231721 144730295 160622038 38880799 15510046 1238402516 1057853283 101773917 101356889 1136628599 956496394 WE DELIVER OUTSTANDING CARE, INSPIRE HEALTH, AND CONNECT WITH HEART. false false 159797418 742316 153937022 BEACON HEALTH SYSTEM, INC.(BEACON) IS THE PARENT OF ELKHART GENERAL HOSPITAL, INC., BEACON MEDICAL GROUP, INC., MEMORIAL HOSPITAL OF SOUTH BEND, INC., BEACON HEALTH FOUNDATION, INC., BEACON HEALTH VENTURES, INC., THREE RIVERS HEALTH HOSPITAL, INC., AND COMMUNITY HOSPITAL OF BREMEN, INC. BEACON PROVIDES COORDINATION FOR THE ORGANIZATIONS WITHIN THE SYSTEM IN SUCH MATTERS AS APPROVING BUDGETS, STRATEGIC PLANNING, MARKETING, ALLOCATING RESOURCES, SECURING TAX-EXEMPT BOND FINANCING AND PROVIDING COMMUNITY EDUCATION. 159797418 true true false true false false false false true true true false false true true false true false false true false false false true false false false true true true false false false false false false false false true false false false false false true true true true false false true 201 0 true 1449 true true true false false false false false false false false false true false X 14 12 true false false false false false 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 Jesse Hsieh MD Chair 2.0 0 X X 1150 0 0 John Martin Vice Chair 2.0 0 X X 1533 0 0 Julia Willis Secretary 2.0 0 X X 1099 0 0 Thomas Burish PhD Chair 2.0 0 X X 150 0 0 Tom Cassady Jr Treasurer 2.0 0 X X 1823 0 0 Amish Shah Director 2.0 0 X 1098 0 0 Bipin N Doshi Director thru 3/31/2022 2.0 0 X 1110 0 0 Daniel Morrison Director thru 3/31/2022 2.0 0 X 744 0 0 Gene Grove MD Director 2.0 0 X 750 0 0 James F Keenan JD Director 2.0 0 X 1102 0 0 Karen Barnett Director 2.0 2.0 X 550 0 0 Lars Kneller MD Director 2.0 0 X 150 0 0 Matthew Pletcher Director 2.0 0 X 150 0 0 Peter Baranay Director 2.0 0 X 150 0 0 Samir Patel MD Director 2.0 2.0 X 1110 0 0 Tim Shelly Director 2.0 2.0 X 1817 0 0 Walter Halloran MD Director through 3/31/2022 2.0 40.0 X 0 1091323 33196 Jeffrey P Costello CFO 40.0 12.0 X 878794 0 126495 Kreg R Gruber CEO 40.0 12.0 X 1543364 0 221266 Diane M Maas Chief Bus Dev & Plan Officer 40.0 0 X 576731 0 102684 Haysam M Eldalati MD Chief Clinical Officer 40.0 0 X 797757 0 111070 Mark A Warlick Chief Information Officer 40.0 0 X 528584 0 94420 Scott M Eshowsky Medical Information Officer 40.0 0 X 456437 0 38711 Steven M Eller Chief Human Resource Officer 40.0 0 X 515204 0 84030 5311357 1091323 811873 111 false true false PANZICA BUILDING CORPORATION 416 E MONROE ST STE 320 SOUTH BEND IN 46601 CONSTRUCTION 16463786 CERNER CORPORATION 2800 ROCKCREEK PARKWAY KANSAS CITY MO 64117 IS SFTWR MAINTENANCE 10937295 CHANGE HEALTHCARE LLC 5995 WINDWARD PARWAY ALPHARETTA GA 30005 EQUIP MAINTENANCE 2172786 Ameri EBO LLC 1851 S Alverno Rd Manitowoc WI 542200000 Collection Services 1847420 S&P CONSULTANTS INC 15 Braintree Hill Off PK Ste 102 BRAINTREE MA 021840000 SOFTWARE MAINTENANCE 1666783 135 0 0 0 755073 684451 0 1439524 MANAGEMENT ADMIN SERVICES 561499 131626037 130926890 699147 NET PATIENT SERVICE REVENUE 621110 10245576 10245576 AFFILIATE RENT 532000 149135 149135 JOINT VENTURE ACTIVITY 621110 -1369926 -2300768 930842 0 0 0 0 140650822 12792846 99196 12693650 212723 49277 163446 0 163446 163446 219145393 4472229 212373419 4312731 6771974 159498 6931489 6931489 204911 352408 -147497 -147497 ATHLETIC CLUB 713940 8487618 8487618 QUALITY INCENTIVE 900099 2643728 2643728 MANAGED CARE ACTIVITIES 900099 195513 195513 2974595 1959340 1015255 0 14301454 176132084 152307032 2744440 19641088 X 0 0 742316 742316 0 0 0 0 2783157 2783157 0 0 55583935 55583935 1289309 1289309 10346719 10346719 4644881 4644881 0 0 814624 814624 9996 9996 25384 25384 0 0 74245 74245 54690039 54690039 0 0 1159199 1159199 4632542 4632542 149933 149933 0 0 3007682 3007682 338202 338202 0 0 50588 50588 203984 203984 0 0 10515247 10515247 1012027 1012027 GENERAL DUES & SUBSCRIPTION 3242547 3242547 SUPPLIES 494227 494227 RECRUITMENT 729001 729001 SIGNAGE 34004 34004 4048250 4048250 0 0 160622038 159797418 824620 0 2750 2900 53645248 19263285 100000 136000 1950558 1695414 0 0 0 0 0 4908145 2680382 17426441 19678804 165964762 60416285 100905788 105548477 576570677 334730773 414216526 482047002 43982580 41854393 103840 103840 24589963 50112013 1238402516 1057853283 21523655 21200865 27273 59510 76876265 73984161 0 0 3346724 6112353 101773917 101356889 X 1136628599 956496394 1136628599 956496394 1238402516 1057853283 X 15510046 -108411071 -87231180 X false true X true false X X X 6 BEACON MEDICAL GROUP INC 351536132 9 true 66239867 0 ELKHART GENERAL HOSPITAL INC 350877574 3 true 105884747 0 MEMORIAL HOSPITAL OF SOUTH BEND INC 350868132 3 true 182882020 0 BEACON HEALTH FOUNDATION 351536129 7 false 1363507 17628 COMMUNITY HOSPITAL OF BREMEN 350835006 3 false 5554502 30000 THREE RIVERS HEALTH SYSTEM 451257972 3 true 22343348 0 6 384267991 47628 false false false false false true false false false false false false false false false true false true X true true Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name BEACON HEALTH SYSTEM'S ("BHS") ARTICLES OF INCORPORATION STATE THAT IT IS ORGANIZED TO CONTROL AS A SOLE MEMBER OF AN INTEGRATED REGIONAL HEALTH CARE SYSTEM COMPRISED OF ONE OR MORE SUBSIDIARY ORGANIZATIONS, INCLUDING ELKHART GENERAL HOSPITAL, INC. ("EGH"), MEMORIAL HEALTH SYSTEM, INC. (NOW BEACON MEDICAL GROUP ("BMG")), THREE RIVERS HEALTH SYSTEM ("TRH"), AND ALL OTHER RESPECTIVE AFFILIATES, WHICH INCLUDES MEMORIAL HOSPITAL OF SOUTH BEND ("MHSB"). EGH, BMG, AND MHSB ARE SPECIFICALLY DESIGNATED BY NAME. BHS ALSO SUPPORTS BEACON HEALTH FOUNDATION ("BHF") AND COMMUNITY HOSPITAL OF BREMEN ("CHB"). AS BOTH OF THESE ENTITIES ARE PART OF THE SAME INTEGRATED HEALTH SYSTEM WITH BHS AS THE SOLE MEMBER OF ALL SUBSIDIARIES, THEY HAVE A CONTINUOUS AND HISTORIC RELATIONSHIP. Schedule A, Part IV, Section A, Line 6 Support to other supported orgs BEACON HEALTH SYSTEM (BHS) PROVIDED A SMALL NUMBER OF GRANTS TO SELECT COMMUNITY ORGANIZATIONS WHICH FURTHER THE CHARITABLE PURPOSES OF ITS SUPPORTED ORGANIZATIONS. AS BHS IS THE PARENT OF AN INTEGRATED HEALTH SYSTEM, ITS SUPPORTED ORGANIZATIONS ARE AWARE AND APPROVE OF THESE GRANTS. THE HEALTH SYSTEM IS CONTINUING TO RE-ALIGN ITS GRANTMAKING ACTIVITY IN 2022 TO DIRECT ALL GRANTS THROUGH ITS AFFILIATED FOUNDATION AND HOSPITAL ORGANIZATIONS. Schedule A, Part IV, Section D, Line 2 Officers Appointed Or Serving Supported Org. BEACON HEALTH SYSTEM (PARENT) MAINTAINS A CLOSE AND CONTINUING RELATIONSHIP WITH ALL OF ITS SUPPORTED ORGANIZATIONS, AS THEY COMPRISE ONE INTEGRATED HEALTH SYSTEM. THEIR GOVERNANCE IS CLOSELY RELATED. THE PARENT SHARES COMMON OFFICERS WITH ITS SUPPORTED ORGANIZATIONS, THE CHAIR OF EACH OF THE SUPPORTED ORGANIZATIONS ARE INVITED GUESTS AT THE PARENT BOARD MEETINGS, AND THE BOARD COMMITTEES ARE ALL POPULATED WITH BOARD MEMBERS FROM BOTH THE PARENT AND SUPPORTED ORGANIZATIONS. IN ADDITION, THE INVESTMENT COMMITTEE OF THE PARENT BOARD INCLUDES COMMITTEE MEMBERS FROM BOTH THE PARENT AND THE SUPPORTED ORGANIZATIONS. AS A RESULT OF THIS OVERLAP, THE SUPPORTED ORGANIZATIONS HAVE A SIGNIFICANT VOICE IN THE PARENT'S INVESTMENT POLICIES AND IN DIRECTING THE USE OF THE PARENT'S INCOME AND ASSETS AT ALL TIMES DURING THE TAX YEAR. Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies THE BHS BOARD AND COMMITTEES OVERSEE THE POLICIES, PROGRAMS AND ACTIVITIES OF THE SUPPORTED ORGANIZATIONS, SEE SCH. O DISCLOSURE FOR ADDITIONAL DETAILS Schedule A, Part IV, Section E, Line 3a Power To Appoint/Elect Majority of Officer/Director/Trustee THE BHS BOARD WORKS WITH THE GOVERNANCE COMMITTEE AND EXECUTIVE COMMITTEE TO APPOINT OFFICERS AND DIRECTORS. Schedule A, Part IV, Section E, Line 3b Substantial Direction Over Policies/Programs/Activities THE BHS BOARD AND COMMITTEES OVERSEE THE POLICIES, PROGRAMS AND ACTIVITIES OF THE SUPPORTED ORGANIZATIONS, SEE SCH. O DISCLOSURE FOR ADDITIONAL DETAILS. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 25384 25384 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY 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. 42986124 3689060 -4645969 3270255 38758960 37554313 3126708 3841751 1536648 42986124 34924915 1692784 2289914 1353300 37554313 30834712 2588248 3242314 1740359 34924915 34205140 1352757 -2479196 2243989 30834712 0.7587 0.0 0.2413 false true true 24355269 24355269 36578548 7018896 29559652 229492 183180 46312 86375385 53214209 33161176 18426068 18426068 105548477 ALTERNATIVE INVESTMENTS 482047002 F 482047002 DEFERRED LIABILITY EXEC SERP 2512141 LEASE - LONG TERM 198602 LEASE - CURRENT 229228 OTHER DEBT 3172382 6112353 X Schedule D, Part V, Line 4 Intended uses of endowment funds NET ASSETS WITH DONOR RESTRICTIONS CONSIST OF ASSETS WHOSE USE IS LIMITED BY DONOR IMPOSED, TIME AND/OR PURPOSE RESTRICTIONS. SOME NET ASSETS HAVE BEEN RESTRICTED BY DONORS TO BE MAINTAINED BY THE CORPORATION IN PERPETUITY. IN ACCORDANCE WITH THE RESTRICTION, A MAJORITY OF THE INVESTMENT INCOME AND INVESTMENT GAIN OR LOSSES FROM THESE NET ASSETS ARE RESTRICTED BY THE DONOR FOR A SPECIFIC PURPOSE. A SPECIFIED PORTION OF INCOME EARNED BY THE NET ASSETS IS RELEASED FROM RESTRICTION AND USED FOR OPERATIONS EACH YEAR AND, THEREFORE, IS INCLUDED IN THE CONSOLIDATED STATEMENTS OF OPERATIONS AND CHARGES IN NET ASSETS AS OTHER REVENUE. THE BOARD HAS DISCRETION TO UTILIZE EACH YEAR THE INCOMES, REVENUES, AND PROFITS ARISING AND ACCRUING FROM THE ENDOWMENTS IN DEFRAYING COSTS ASSOCIATED WITH THE TRUST AND THE REMAINDER FOR SUPPORT, BETTERMENT, IMPROVEMENT, UPKEEP, EXPANSION AND REPLACEMENT OF BEACON HEALTH SYSTEM, INC. AND ITS CORPORATE AFFILIATES. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote ASC 740, INCOME TAXES, REQUIRES THAT REALIZATION OF AN UNCERTAIN INCOME TAX POSITION IS MORE LIKELY THAN NOT (I.E., GREATER THAN 50% LIKELIHOOD OF RECEIVING A BENEFIT) BEFORE IT IS RECOGNIZED IN THE 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, 2022 OR 2021. Central America and the Caribbean 0 0 Investments 185238236 Europe (Including Iceland and Greenland) 0 0 Investments 29704270 North America (Canada & Mexico only) 0 0 Investments 23157316 0 0 0 0 0 0 238099822 0 238099822 true false true true true false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual Sunburst 204911 204911 2700 2953 346755 0 0 204911 204911 2700 2953 346755 352408 -147497 Schedule G, Part IV BEACON HEALTH SYSTEM, INC. FACILITATES AN ANNUAL SUNBURST MARATHON BY COLLECTING REGISTRATION PAYMENT AND ORGANIZING THE EVENT. ALL CONTRIBUTIONS ARE DIRECTED TO AND RECORDED BY BEACON HEALTH FOUNDATION. IT IS COMMON FOR THE EVENT TO BE RUN AT A LOSS AS ALL THE SPONSORSHIP AND CONTRIBUTION INCOME IS RECORDED BY BEACON HEALTH FOUNDATION. true SCHOLARSHIPS/TUITION REIMBURSEMENT 403 742316 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. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. X X X true true X X X X X false true false false false false false true false Walter Halloran MD Director through 3/31/2022 0 1050842 0 32860 0 7620 0 12200 0 20996 0 1124519 0 0 Kreg R Gruber CEO 994922 0 261341 0 287101 0 194557 0 26709 0 1764631 0 83287 0 Jeffrey P Costello CFO 602522 0 122536 0 153736 0 110781 0 15714 0 1005289 0 77367 0 Haysam M Eldalati MD Chief Clinical Officer 569515 0 116966 0 111276 0 102960 0 8109 0 908826 0 97048 0 Diane M Maas Chief Bus Dev & Plan Officer 431085 0 90300 0 55347 0 82171 0 20514 0 679416 0 34839 0 Mark A Warlick Chief Information Officer 385632 0 80794 0 62157 0 74906 0 19514 0 623004 0 37448 0 Steven M Eller Chief Human Resource Officer 360457 0 74927 0 79820 0 72079 0 11952 0 599235 0 36049 0 Scott M Eshowsky Medical Information Officer 405545 0 39150 0 11742 0 12200 0 26511 0 495148 0 0 0 Schedule J, Part I, Line 1a Health or social club dues or initiation fees COMPLIMENTARY HEALTH CLUB MEMBERSHIP WITH BEACON HEALTH SYSTEM'S HEALTH AND LIFESTYLE CENTER IS OFFERRED TO DIRECTORS. BEACON HEALTH SYSTEM, INC. REIMBURSES DIRECTORS FOR THE TAX EFFECT OF THE 1099 REPORTABLE BENEFITS FOR SPOUSAL TRAVEL. BEACON HEALTH SYSTEM ALSO REIMBURSES FOR DIRECT EXPENSES RELATED TO ANY TRAVEL ON THE ORGANIZATION'S BEHALF. SPOUSAL TRAVEL FOR THE FOLLOWING INDIVIDUALS WAS INCLUDED IN TAXABLE COMPENSATION: JOHN MARTIN, GENE GROVE, TIM SHELLY, AND KREG GRUBER. HEALTH OR SOCIAL CLUB DUES FOR THE FOLLOWING INDIVIDUALS WAS INCLUDED IN TAXABLE COMPENSATION: SAMIR PATEL, AMISH SHAH, JAMES KEENAN, JOHN MARTIN, JULIA WILLIS, TOM CASSADY, JR., KAREN BARNETT, TIM SHELLY, DANIEL MORRISON AND BIPIN DOSHI. TAX INDEMNIFICATION AND GROSS-UP PAYMENTS FOR THE FOLLOWING INDIVIDUALS WAS INCLUDED IN TAXABLE COMPENSATION: John Martin, Gene Grove, and Tim Shelly Schedule J, Part I, Line 4b Supplemental nonqualified retirement 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. THE FOLLOWING INDIVIDUAL RECEIVED VESTED PAYMENTS IN 2022, REFLECTED IN COLUMN (B)(III): KREG GRUBER, $146,136.03 JEFFREY COSTELLO, $116,447.61 STEVEN ELLER, $55,638.56 DIANE MAAS, $43,886.55 HAYSAM ELDALATI, $96,155.56 THE FOLLOWING INDIVIDUALS RECEIVED DEFFERED PAYMENTS IN 2022 THAT WILL VEST IN FUTURE YEARS, WHICH ARE REFLECTED IN COLUMN C: KREG GRUBER, $182,357.07 JEFFREY COSTELLO, $98,581.22 STEVEN ELLER, $59,878.50 MARK WARLICK, $62,706.22 DIANE MAAS, $69,970.57 Schedule J, Part I, Line 7 Non-fixed payments THE ORGANIZATION HAS THREE INCENTIVE PLANS (EMPLOYEE, MANAGEMENT, AND EXECUTIVE) WHICH HAVE A NET OPERATING INCOME TO BUDGET MEASUREMEN 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 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 SUSTAINAILITY. 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 SUSTAINAILITY. EACH IMPERATIVE CARRIES A DEFAULT WEIGHT OF 20%. THE PAYOUT OF THE ESTIP IS MADE AT THE DISCRETION OF THE BOARD. A HOSPITAL AUTHORITY OF SAINT JOSEPH COUNTY 366311914 2016-08-18 50000000 CONSTRUCT CHILDREN'S HOSPITAL false false false B HOSPITAL AUTHORITY OF SAINT JOSEPH COUNTY 911914363 2018-12-11 35000000 CONSTRUCT ADMIN AND BREMEN HOSPITAL false false false A 5475000 50000000 285000 49715000 2017 false false true true B 5000000 35427291 155243 34844757 427291 0 2019 false false true true A false false false false 0.0 false false true B false false false false 0.0 false false true A false true false false false false false false true B false true false false true false false false true A true B true Schedule K, Part II, Line 3 Column B - Proceeds of Issue THE 2018 BOND HAS AN ISSUE PRICE OF $35,000,000 BUT HAS PROCEEDS OF $35,427,290.77. THE PROCEEDS INCLUDE $427,290.77 OF INTEREST. Megan Martin A board member is father-in-law 47379 Compensation false Form 990, Part VI, Line 2 FAMILY AND BUSINESS RELATIONSHIPS AMISH SHAH AND JESSI HSIEH HAVE A BUSINESS RELATIONSHIP. Form 990, Part VI, Line 11b Review of form 990 by governing body 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. SOME FORMS AND SCHEDULES ARE REVIEWED BY THE CONTROLLER. SUBSEQUENT TO THOSE STEPS, THE ORGANIZATION ENGAGED ERNST & YOUNG TO REVIEW THE COMPLETED FORM 990 AND APPROPRIATE SCHEDULES. PRIOR TO FILING THE RETURN, THE CFO, THE COMPENSATION 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, Line 12c Conflict of interest policy THERE ARE THREE SEPARATE FORMS THAT ARE SENT OUT THROUGH THE INTERNAL AUDIT DEPARTMENT TO KEY EMPLOYEES OR BOARD MEMBERS REGARDING CONFLICT OF INTEREST. THEY ARE AS FOLLOWS: 1. THE FIRST IS A CONFLICT OF INTEREST STATEMENT THAT IS SENT TO SENIOR LEVEL ADMINISTRATION, MANAGEMENT, AND SELECT STAFF SUCH AS PURCHASING DEPARTMENT EMPLOYEES. THE PURPOSE OF THE STATEMENT IS TO REQUIRE THESE EMPLOYEES TO DISCLOSE ANY POTENTIAL CONFLICT OF INTERESTS THEY MAY HAVE. THE STATEMENTS ARE SENT IN JANUARY OF EACH YEAR FOR THE PREVIOUS YEAR ACTIVITIES WE PURSUE THE REPLIES TO GET A 100% RESPONSE RATE. IN THE CURRENT YEAR WE SENT OUT 364 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 ERNST & YOUNG. 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 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 JANUARY 12, 2023 AND THE SIGNED ACKNOWLEDGEMENTS ARE KEPT BY THE DIRECTOR OF INTERNAL AUDIT. IN 2022, 22 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, Line 15a Process to establish compensation of top management official PART VI, SECTION B, LINE 15A & 15B BEACON HEALTH SYSTEM, INC. HAS AN EXTENSIVE EXAMINATION THAT IS CONDUCTED FOR VICE PRESIDENT AND HIGHER. 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. HUMAN RESOURCES CONDUCTS THE ANALYSIS AND MAKES RECOMMENDATIONS TO THE CEO WHO THEN MAKES THE RECOMMENDATIONS FOR ALL OTHER EXECUTIVES/OFFICERS TO THE BOARD FOR APPROVAL. THE INDEPENDENT CONSULTING GROUP SEPARATELY MAKES THE RECOMMENDATIONS REGARDING THE CEO'S COMPENSATION TO THE BOARD FOR APPROVAL. 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, Line 19 Required documents available to the public 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 VIII, Line 11d Other Miscellaneous Revenue Miscellaneous - Total Revenue: 2974595, Related or Exempt Function Revenue: 1959340, Unrelated Business Revenue: 1015255, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part IX, Line 11g Other Fees CONSULTING - Total Expense: 2196961, Program Service Expense: 2196961, Management and General Expenses: , Fundraising Expenses: ; EQUIPMENT RENTAL & MAINTENANCE - Total Expense: 34758470, Program Service Expense: 34758470, Management and General Expenses: , Fundraising Expenses: ; RADIOLOGY FEES - Total Expense: 66467, Program Service Expense: 66467, Management and General Expenses: , Fundraising Expenses: ; LAB READING FEES - Total Expense: 509944, Program Service Expense: 509944, Management and General Expenses: , Fundraising Expenses: ; CONTRACT LABOR - Total Expense: 110842, Program Service Expense: 110842, Management and General Expenses: , Fundraising Expenses: ; OTHER PURCHASED SERVICES - Total Expense: 9251281, Program Service Expense: 9251281, Management and General Expenses: , Fundraising Expenses: ; COLLECTION FEES - Total Expense: 7796074, Program Service Expense: 7796074, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances WRITE OFF INTERCOMPANY W/ BEACON MEDICAL GROUP - -XXX-XX-XXXX; WRITE OFF INTERCOMPANY W/ MEMORIAL HOSPITAL OF SOUTH BEND - 47988791; WRITE OFF INTERCOMPANY W/ ELKHART GENERAL HOSPITAL - 3736087; WRITE OFF INTERCOMPANY W/ BEACON HEALTH FOUNDATION - -82726; WRITE OFF INTERCOMPANY W/ COMMUNITY HOSPITAL OF BREMEN - -7795655; WRITE OFF INTERCOMPANY W/ THREE RIVERS HOSPITAL - -8921502; WRITE OFF INTERCOMPANY W/ INTEGRATED HEALTH - 5157357; WRITE OFF INTERCOMPANY W/ THREE RIVERS HEALTH FOUNDATION - 129743; ROUNDING VARIANCE - 9; JOINT VENTURE TAX DIFFERENCES - 147901; BEACON OCCUPATIONAL HEALTH 22818 OLD US 20 ELKHART IN 46516 352073758 MEDICAL CENT IN 6900664 4575617 BHS CHA ACO LLC 53842 GENERATIONS DR SOUTH BEND IN 46635 462860087 ACO IN 2823825 1344804 BHS BEACON HEALTH LLC 615 N MICHIGAN ST SOUTH BEND IN 46601 320541809 MEDICAL SRVCS IN 3593009 1749168 BHS MEMORIAL HOSPITAL OF SOUTH BEND INC 615 N MICHIGAN ST SOUTH BEND IN 46601 350868132 HOSPITAL IN 501(c)(3) 3 BHS true BEACON HEALTH FOUNDATION INC 615 N MICHIGAN ST SOUTH BEND IN 46601 351536129 FINANCIAL SUP IN 501(c)(3) 7 BHS true ELKHART GENERAL HOSPITAL INC 600 EAST BLVD ELKHART IN 46514 350877574 HOSPITAL IN 501(c)(3) 3 BHS true BEACON MEDICAL GROUP INC 615 N MICHIGAN ST SOUTH BEND IN 46601 351536132 PHY PRACTICES IN 501(c)(3) 10 BHS true MEMORIAL ENDOWMENT FUND FOR MEMORIAL HOS PO BOX 1602 SOUTH BEND IN 46634 356068581 ENDOWMENT IN 501(c)(3) Type III-O MHSB true COMMUNITY HOSPITAL OF BREMEN INC 1020 HIGH ROAD BREMEN IN 46506 350835006 HOSPITAL IN 501(c)(3) 3 BHS true THREE RIVERS HEALTH FOUNDATION 701 SOUTH HEALTH PARKWAY THREE RIVERS MI 49093 201384776 FOUNDATION MI 501(c)(3) Type I TRH true THREE RIVERS HEALTH SYSTEM 701 SOUTH HEALTH PARKWAY THREE RIVERS MI 49093 451257972 HOSPITAL MI 501(c)(3) 3 BHS true SOUTH BEND SURGERY CTR 335 FLORENCE AVE 1B GRANGER IN 46530 SURGICAL SERV IN NA Unrelated 905760 710259 false 138 true 0.54 BEACON HEALTH VENTURES INC 615 N MICHIGAN ST SOUTH BEND IN 46601 351901068 HOME MEDICAL IN BHS C Corporation 5516800 29084549 1 true BEACON HEALTH VENTURES MICHIGAN INC 615 N MICHGIAN ST SOUTH BEND IN 46601 208259773 HOME MEDICAL MI BHS C Corporation 0 0 1 true INTEGRATED HEALTH SYSTEMS INC 701 SOUTH HEALTH PARKWAY THREE RIVERS MI 49093 383134384 PERSONNEL MGMT MI TRH C Corporation true false true false false false true false false false true true true false false true true true true BEACON MEDICAL GROUP P 27877242 ACTUAL CHARGES BEACON MEDICAL GROUP Q 66239867 ACTUAL CHARGES BEACON MEDICAL GROUP R 71239702 CASH BEACON MEDICAL GROUP L 18634011 TRANSFER PRICE BEACON MEDICAL GROUP K 162215 ACTUAL CHARGES BEACON MEDICAL GROUP S 127591185 CASH BEACON MEDICAL GROUP M 149549 TRANSFER PRICE BEACON MEDICAL GROUP A 44940 ACTUAL CHARGES MEMORIAL HOSPITAL OF SOUTH BEND P 80636893 ACTUAL CHARGES MEMORIAL HOSPITAL OF SOUTH BEND Q 182882020 ACTUAL CHARGES MEMORIAL HOSPITAL OF SOUTH BEND R 3919400 CASH MEMORIAL HOSPITAL OF SOUTH BEND S 164877144 CASH MEMORIAL HOSPITAL OF SOUTH BEND L 67622546 TRANSFER PRICE MEMORIAL HOSPITAL OF SOUTH BEND K 1052940 ACTUAL CHARGES BEACON HEALTH FOUNDATION Q 1363507 ACTUAL CHARGES BEACON HEALTH FOUNDATION S 1419069 CASH BEACON HEALTH FOUNDATION L 191896 TRANSFER PRICE BEACON HEALTH FOUNDATION P 193759 ACTUAL CHARGES BEACON HEALTH FOUNDATION A 17628 ACTUAL CHARGES COMMUNITY HOSPITAL OF BREMEN Q 5554502 ACTUAL CHARGES COMMUNITY HOSPITAL OF BREMEN L 1885456 TRANSFER PRICE COMMUNITY HOSPITAL OF BREMEN P 930527 ACTUAL CHARGES COMMUNITY HOSPITAL OF BREMEN A 30000 ACTUAL CHARGES COMMUNITY HOSPITAL OF BREMEN S 8439908 CASH COMMUNITY HOSPITAL OF BREMEN R 716094 CASH BEACON HEALTH VENTURES P 159046 ACTUAL CHARGES BEACON HEALTH VENTURES Q 25277566 ACTUAL CHARGES BEACON HEALTH VENTURES L 699147 TRANSFER PRICE BEACON HEALTH VENTURES A 864 ACTUAL CHARGES BEACON HEALTH VENTURES R 6091719 CASH ELKHART GENERAL HSOITAL P 16567335 ACTUAL CHARGES ELKHART GENERAL HOSPITAL Q 105884747 ACTUAL CHARGES ELKHART GENERAL HOSPITAL S 125238913 CASH ELKHART GENERAL HOSPITAL L 36017195 TRANSFER PRICE ELKHART GENERAL HOSPITAL K 96324 ACTUAL CHARGES BEACON HEALTH FOUNDATION C 755073 ACTUAL CHARGES THREE RIVERS HOSPITAL P 17564618 ACTUAL CHARGES THREE RIVERS HOSPITAL Q 22343348 ACTUAL CHARGES THREE RIVERS HOSPITAL S 12071977 CASH THREE RIVERS HOSPITAL L 5988100 TRANSFER PRICE THREE RIVERS HOSPITAL R 4047824 CASH INTEGRATED HEALTH S 5157357 CASH THREE RIVERS HEALTH FOUNDATION S 129743 CASH