SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
Lakeshore Area Radiation Oncology Center
 
Employer identification number

38-3067954
Return Reference Explanation
Form 990, Part V, Line 1a Number Reported in Box 3 of Form 1096 Pursuant to a shared services contract with a member organization, vendors are processed and paid by the member organization. Amounts paid to the member organization by the filing organization are detailed on Lines 11 - 24 of Part IX.
Form 990, Part VI, Line 15a Process to establish compensation of top management officials The organization did not have a process for determining compensation of the top management official or other officers or key employees as the organization did not employ any officers or key employees.
Form 990, Part VI, Line 3 Delegation of management duties The organization has a shared services agreement with Spectrum Health Hospitals, a member organization. Spectrum Health analyzes and prepares the budget for the organization. Spectrum Health also provides the organization with a manager to oversee the facility's operations.
Form 990, Part VI, Line 4 Significant changes to organizational documents The organization's bylaws were amended after former member North Ottawa Community Hospital sold its interest to the other members during fiscal year 2018.
Form 990, Part VI, Line 6 Classes of members or stockholders The Organization has three members/stockholders as follows: -Spectrum Health Hospitals (EIN 38-1360529), a Michigan nonprofit corporation. -Holland Community Hospital (EIN 38-2800065), a Michigan nonprofit corporation. -Zeeland Community Hospital (EIN 38-1411184), a Michigan nonprofit corporation.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body The member(s) (see Form 990, Part VI, Line 6) of the Organization appoint(s) all members of the Board of Directors. No individual person shall be eligible to become a Member of the Corporation, and no corporation or other entity shall be eligible to become a Member in the Corporation unless such corporation or entity is an acute care hospital located in Kent, Allegan, Ottawa, or Muskegon Counties, Michigan. Additional Members may be admitted to the Corporation upon the approval of the existing Members holding at least 80% of the weighted votes as outlined in the bylaws: Spectrum Health Hospitals - 41.2% Holland Community Hospital - 41.2% Zeeland Community Hospital - 17.6% The business and affairs of the Organization shall be managed exclusively by a Board of Directors. There shall be six directors of the corporation. Each of the three members of the corporation shall select two directors. The weighted votes of each pair of directors may be cast by only one of the pair if both are not present at a meeting of the board. If both are present at a meeting of the board, they shall each have a vote equal to one-half of the percentages set forth above. Each director shall hold office until his death, resignation, incapacity to act, or removal. In the event any vacancy shall occur on the board of directors, such vacancy shall be filled by the member of the corporation which had originally appointed that director.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders The members (see Form 990, Part VI, Line 6) of the Organization have the reserved powers set forth below, and shall not be deemed authorized unless and until approved by at least 80% of the weighted votes (see Form 990, Part VI, Line 7a) of the members: -All matters requiring membership action under Michigan law; -Amendment of the Articles of Incorporation or Bylaws of the Organization; -Ratification of the mission, role, and goals of the Organization; -Adoption, approval, revocation, or abandonment of any plan of dissolution of the Organization; and -Adoption, approval, revocation, or abandonment of any plan of merger, consolidation, sale of all or substantially all of the assets and property of the Organization.
Form 990, Part VI, Line 11b Review of form 990 by governing body A copy of the Form 990 is provided to the Board of Directors prior to filing. The review process for this Form 990 is as follows: 1. Preparation of the return is supervised and reviewed by a member organization's Corporate Tax Department. 2. A second review is performed by an external CPA firm with expertise in tax-exempt return preparation. 3. The return is reviewed by the organization's Treasurer and Secretary and shared with the members of the Board of Directors.
Form 990, Part VI, Line 12c Conflict of interest policy BOARD OF DIRECTORS 1. Conflicts of interest must be disclosed, BOTH VIA AN ANNUAL ELECTRONIC DISCLOSURE PROCESS as well as verbally at a board meeting prior to discussion of any agenda item with regard to which a board member has a conflict. 2. A person having a financial interest in a proposed transaction or arrangement may make a presentation at a meeting of the Board of Directors or committee considering that transaction or arrangement, but after that presentation he or she shall leave the meeting during discussion and voting on that proposed transaction or arrangement. The person having the financial interest shall not be counted in determining whether a quorum is present. 3. The chairperson of the Board of Directors or committee shall, if appropriate, appoint a disinterested person or committee (including outside advisors) to investigate alternatives to the proposed transaction or arrangement, and to advise whether the proposed transaction or arrangement is in the organization's best interest. 4. The Board of Directors or committee shall exercise due diligence to determine whether the organization can, with reasonable efforts, obtain a more advantageous transaction or arrangement that would not give rise to a conflict of interest. 5. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Board of Directors or committee shall determine by a majority vote of the disinterested directors and members whether the proposed transaction or arrangement is in the organization's best interest and for its own benefit and whether the transaction is fair and reasonable to the organization, and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. 6. The minutes of the meetings of the Board of Directors and all of the organization's committees shall set forth: a)The names of the persons who disclosed a financial interest in a proposed transaction or arrangement involving the organization or any of its subsidiaries and the nature of the financial interest; and b)The names of the persons who were present for discussions and votes relating to such transaction or arrangement, including any discussion of alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with that matter. The votes of individual members need not be recorded unless otherwise directed by the Board of Directors or committee. 7. There is an ongoing requirement that members of the board of directors complete another disclosure questionnaire at any point during his/her tenure on the board of directors when a new potential conflict of interest arises. If a member of the board of directors completes a disclosure questionnaire as a result of a new potential conflict of interest, that disclosure questionnaire is submitted to the conflicts of interest committee, which is comprised of individuals from legal, organizational integrity, internal audit, human resources, and members of leadership for review. MANAGEMENT 1. Upon acceptance of an employment offer, each member of management completes a conflict of interest disclosure questionnaire. A copy of the member of management's disclosure questionnaire is sent to the organization's organizational integrity department. A copy of the member of management's disclosure is reviewed by the organization's COI coordinator and escalated to the Conflicts of Interest Committee if necessary. 2. Annually, each member of management completes an annual conflict of interest disclosure questionnaire electronically. The disclosure questionnaire is reviewed by the conflicts of interest committee, which is comprised of individuals from legal, organizational integrity, internal audit, human resources, and members of leadership. 3. There is an ongoing requirement that members of management complete another disclosure questionnaire at any point during his/her employment when a new potential conflict of interest arises. If a member of management completes a disclosure questionnaire as a result of a new potential conflict of interest, that disclosure questionnaire is submitted to the conflicts of interest committee. 4. The conflicts of interest committee, in consultation with executive management, determines how any reported conflicts should be managed. Management of a conflict may take a variety of different forms from implementation of a management plan to requiring that the member of management cease the activity creating the conflict or, in extreme cases, leave the organization's employment. Management is determined on an individual basis based upon the facts and circumstances surrounding the disclosure. The purpose of conflict management is to provide transparency within the organization and to ensure that the organization's employees are always acting in the best interest of the organization.
Form 990, Part VI, Line 19 Required documents available to the public The organization's Articles of Incorporation have been provided to the State of Michigan and are available to the public on the State's website. The organization's Bylaws and internal policies are generally not made available to the public. At the time of this filing, the financial statements have not been made available to the public but are represented in Parts VIII, IX, and X of this Form 990.
Form 990, Part IX, Line 11g Other Fees Leased Employees - Total Expense: 1154424, Program Service Expense: 847463, Management and General Expenses: 306961, Fundraising Expenses: ; Other Purchased Services - Total Expense: 158417, Program Service Expense: 116294, Management and General Expenses: 42123, Fundraising Expenses: ; Other Professional Services - Total Expense: 237776, Program Service Expense: 174551, Management and General Expenses: 63225, Fundraising Expenses: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances Member Hospital Distributions - -4158206;
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2018


Additional Data


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