Beacon Health System INC

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We deliver outstanding care, inspire Health, and connect with heart.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 11 volunteers and 1,266 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $33.9M a year · 17% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$9.1M
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Named funders
1
named funder · $67K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$103.5M
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$302.4M
+43% vs prior year
Spent
$206.5M
To programs
100%
Net assets
$1.2B
By yearFY2020–FY2024
Revenue
$302.4M
FY2024▲ +43%
Tap a bar for its year
Revenue by fiscal year
FY2020$120.2M
FY2021$183.6M
FY2022$176.1M
FY2023$210.8M
FY2024$302.4M
Expenses
$206.5M
FY2024▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$123.9M
FY2021$144.7M
FY2022$160.6M
FY2023$187.7M
FY2024$206.5M
Net assets
$1.2B
FY2024▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0B
FY2021$1.1B
FY2022$956.5M
FY2023$1.0B
FY2024$1.2B

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2012.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $205.7M Management & general 0% · $803K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

46 people listed on the 990; $9.1M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$1,162,712Pt VII · Sec A
$1,162,712Pt VII · Sec A
$744,234Pt VII · Sec A
$744,234Pt VII · Sec A
Chief Clinical Officer
$662,325Pt VII · Sec A
Chief Clinical Officer
$662,325Pt VII · Sec A
Chief Human Resource Officer
$557,831Pt VII · Sec A
Chief Human Resource Officer
$557,831Pt VII · Sec A

Kreg R Gruber’s $1.2M as CEO is at the 60th percentile of top reported officer pay among 1747 $100M+ health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Kreg R Gruber$1,162,712$1,543,364——
Kreg Gruber——$1,487,125$984,711
Jeffrey P Costello$744,234$878,794$952,112$685,798
Haysam Eldalati MD——$816,468$565,028
Haysam M Eldalati MD$662,325$797,757——
Diane Maas——$618,313$394,270
Diane M Maas$487,609$576,731——
Steven Eller——$559,135$426,761

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Beacon Health System INC executive salaries →

Programs and updates

Provides exceptional care, inspires well-being, and fosters meaningful connections.

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2 programs · $373.7M · in their own filed words · FY2023
01

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.

$186.9Mprogram expense
02

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.

$186.9Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$67K
Grants paid · 5 grants · $4.1M · 2020–2023
Unitemized GrantFY2023$723,177
Unitemized GrantFY2023$723,177
Unitemized GrantFY2022$742,316
Unitemized GrantFY2021$1,090,855
Unitemized GrantFY2020$807,658

Federal money

Single Audit · Federal Audit Clearinghouse · money spent from federal programs
Year ending Dec 2025 · $13.4M federal money spent
Disaster Grants - Public Assistance (presidentially Declared Disasters)Department of Homeland Security · ALN 97.036 · Direct$10.3M
Wic Special Supplemental Nutrition Program for Women, Infants, and ChildrenDepartment of Agriculture · ALN 10.557 · Through Indiana State Department of Health$2.2M
Healthy Start InitiativeDepartment of Health and Human Services · ALN 93.926 · Direct$697K
Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality ImprovementDepartment of Health and Human Services · ALN 93.912 · Direct$170K

The auditor reported 1 finding.

Year ending Dec 2024 · $15.4M federal money spent
Disaster Grants - Public Assistance (presidentially Declared Disasters)Department of Homeland Security · ALN 97.036 · Direct$12.9M
Wic Special Supplemental Nutrition Program for Women, Infants, and ChildrenDepartment of Agriculture · ALN 10.557 · Through Indiana State Department of Health$1.8M
Opioid StrDepartment of Health and Human Services · ALN 93.788 · Through Indiana Family and Social Services Administration$443K
Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality ImprovementDepartment of Health and Human Services · ALN 93.912 · Direct$156K
Healthy Start InitiativeDepartment of Health and Human Services · ALN 93.926 · Direct$93K

Plus 1 smaller program.

The auditor reported 1 finding.

Year ending Dec 2023 · $4.6M federal money spent
Special Supplemental Nutrition Program for Women, Infants, and ChildrenDepartment of Agriculture · ALN 10.557 · Through Indiana State Department of Health$1.8M
National Organizations of State and Local OfficialsDepartment of Health and Human Services · ALN 93.011 · Direct$1.6M
Opioid StrDepartment of Health and Human Services · ALN 93.788 · Through Indiana Family and Social Services Administration$649K
Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality ImprovementDepartment of Health and Human Services · ALN 93.912 · Direct$586K
Small Rural Hospital Improvement Grant ProgramDepartment of Health and Human Services · ALN 93.301 · Direct$12K

The auditor reported 3 findings: a material weakness in money controls, questioned costs.

Year ending Dec 2022 · $41.4M federal money spent
Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters)Department of Homeland Security · ALN 97.036 · Direct$21.0M
Covid-19 Provider Relief Fund and American Rescue Plan (arp) Rural DistributionDepartment of Health and Human Services · ALN 93.498 · Direct$14.5M
National Organizations of State and Local OfficialsDepartment of Health and Human Services · ALN 93.011 · Direct$2.7M
Special Supplemental Nutrition Program for Women, Infants, and ChildrenDepartment of Agriculture · ALN 10.557 · Through Indiana State Department of Health$1.7M
Covid-19 Hrsa Covid-19 Claims Reimbursement for the Uninsured Program and the Covid-19 Coverae Assistance FundDepartment of Health and Human Services · ALN 93.461 · Direct$682K

Plus 2 smaller programs.

The auditor reported 6 findings: a material weakness in money controls, questioned costs.

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$302.4M
Ln 12
Other incomeLn 4–11$301.6M
Gifts and grantsLn 1h$827K
Money outPt IX
$206.5M
Ln 25
Programscol B$205.7M
Managementcol C$803K
Owns and owesPt X
$1.2B
net assets · Ln 32
Total assetsLn 16$1.3B
LiabilitiesLn 26$103.5M
PeoplePt VI, VII
46
listed · VII A
PaidVII A42
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$827K
Other incomeLn 4–11$301.6M
Total revenueLn 12$302.4M
Assets in detailPt X, end of year
Total assetsLn 16$1.3B
LiabilitiesLn 26$103.5M
Net assetsLn 32$1.2B
OperationsPt I, VI
EmployeesI 51,266
VolunteersI 611
Fiscal year endsHeaderDecember

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 14, 2025 $302.4M$206.5M$95.9M$1.2B 990 PDF
FY2023Filed with the IRS Nov 11, 2024 $210.8M$187.7M$23.1M$1.0B 990 PDF
FY2022Filed with the IRS Nov 10, 2023 $176.1M$160.6M$15.5M$956.5M 990 PDF
FY2021Filed with the IRS Nov 12, 2022 $183.6M$144.7M$38.9M$1.1B 990 PDF
FY2020Filed with the IRS Nov 12, 2021 $120.2M$123.9M−$3.7M$1.0B 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons A · Public support O · Explanations

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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