SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2021
Open to Public Inspection
Name of the organization
Lakeshore Area Radiation Oncology Center
 
Employer identification number

38-3067954
Part I
Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










Part II
Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)BHSH SYSTEM
221 MICHIGAN ST NE MC 498

GRAND RAPIDS,MI49503
38-3382353 		MANAGEMENT MI 501(c)(3) Type III-FI NA
 
 
No
(2)SPECTRUM HEALTH HOSPITALS
100 MICHIGAN ST NE

GRAND RAPIDS,MI49503
38-1360529 		HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM
 
 
No
(3)ZEELAND COMMUNITY HOSPITAL
8333 FELCH STREET

ZEELAND,MI49464
38-1411184 		HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM
 
 
No
(4)SPECTRUM HEALTH PRIMARY CARE PARTNERS
1840 WEALTHY ST SE

GRAND RAPIDS,MI49506
38-1358164 		HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM
 
 
No
(5)SPECTRUM HEALTH FOUNDATION
100 MICHIGAN ST NE

GRAND RAPIDS,MI49503
38-2752328 		PHILANTHROPY MI 501(c)(3) 7 BHSH SYSTEM
 
 
No
(6)SPECTRUM HEALTH CONTINUING CARE
750 FULLER AVE NE

GRAND RAPIDS,MI49503
38-3242232 		REHAB/CARE MI 501(c)(3) 10 BHSH SYSTEM
 
 
No
(7)SPECTRUM HEALTH CONTINUING CARE CENTER
750 FULLER AVE NE

GRAND RAPIDS,MI49503
38-2415333 		REHAB/NRS MI 501(c)(3) 10 SPECTRUM HEALTH CONTINUING CARE
 
 
No
(8)SPECTRUM HEALTH WORTH SERVICES
750 FULLER AVE NE

GRAND RAPIDS,MI49503
38-2786617 		HEALTHCARE MI 501(c)(3) 10 SPECTRUM HEALTH CONTINUING CARE
 
 
No
(9)VISITING NURSE SERVICES OF WESTERN MICHIGAN
750 FULLER AVE NE

GRAND RAPIDS,MI49503
38-1359195 		HEALTHCARE MI 501(c)(3) 10 SPECTRUM HEALTH CONTINUING CARE
 
 
No
(10)PRIORITY HEALTH
1231 EAST BELTLINE NE

GRAND RAPIDS,MI49525
38-2715520 		HMO MI 501(c)(4)   BHSH SYSTEM
 
 
No
(11)TRINITY HEALTH PLANS
1231 EAST BELTLINE NE

GRAND RAPIDS,MI49525
38-2663747 		HMO MGMT MI 501(c)(4)   PRIORITY HEALTH
 
 
No
(12)PRIORITY HEALTH CHOICE INC
1231 EAST BELTLINE NE

GRAND RAPIDS,MI49525
32-0016523 		HMO (MEDICAID) MI 501(c)(3) 10 PRIORITY HEALTH
 
 
No
(13)SPECTRUM HEALTH KELSEY
615 S BOWER

GREENVILLE,MI48838
38-1297435 		HEALTHCARE MI 501(c)(3) 3 SPECTRUM HEALTH UNITED
 
 
No
(14)REED CITY HOSPITAL CORPORATION
300 N PATTERSON RD

REED CITY,MI49677
38-2770076 		HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM
 
 
No
(15)NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION
212 S SULLIVAN AVENUE

FREMONT,MI49412
38-1359517 		HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM
 
 
No
(16)KENT COMMUNITY HEALTH FOUNDATION
750 FULLER AVE NE

GRAND RAPIDS,MI49503
38-3607110 		PHILANTHROPY MI 501(c)(3) Type III-O SPECTRUM HEALTH HOSPITALS
 
 
No
(17)SPECTRUM HEALTH UNITED
615 S BOWER

GREENVILLE,MI48838
38-1358412 		HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM
 
 
No
(18)MEMORIAL MEDICAL CENTER OF WEST MICHIGAN
ONE ATKINSON DRIVE

LUDINGTON,MI49431
38-1359266 		HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM
 
 
No
(19)MECOSTA COUNTY MEDICAL CENTER
605 OAK STREET

BIG RAPIDS,MI49307
38-1368744 		HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM
 
 
No
(20)PENNOCK HOSPITAL
1009 WEST GREEN STREET

HASTINGS,MI49058
38-1360562 		HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM
 
 
No
(21)LAKELAND REGIONAL HEALTH SYSTEM INC
1234 NAPIER AVENUE

ST JOSEPH,MI49085
38-2609624 		PROVIDE A COMPREHENSIVE SYSTEM OF HEALTH CARE TO CITIZENS OF THE COMMUNITY MI 501(c)(3) Type III-FI BHSH SYSTEM
 
 
No
(22)LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER
1234 NAPIER AVENUE

ST JOSEPH,MI49085
38-3452303 		LONGTERM HEALTHCARE/HEALING SERVICES MI 501(c)(3) 3 LAKELAND REGIONAL HEALTH SYSTEM INC
 
 
No
(23)LAKELAND HEALTH FOUNDATION BENTON HARBORST JOSEPH
1234 NAPIER AVENUE

ST JOSEPH,MI49085
38-2539929 		PROMOTE AND ASSIST IN PROVIDING HEALTH CARE MI 501(c)(3) 7 LAKELAND REGIONAL HEALTH SYSTEM INC
 
 
No
(24)MERCY MEMORIAL HEALTH SERVICES INC
4368 CLEVELAND AVENUE

STEVENSVILLE,MI49127
38-2748035 		PROVIDE HEALTHCARE AND LONG-TERM HEALTHCARE TO PATIENTS IN SOUTHWEST MICHIGAN MI 501(c)(3) 10 LAKELAND REGIONAL HEALTH SYSTEM INC
 
 
No
(25)LAKELAND COMMUNITY HOSPITAL - WATERVLIET
400 MEDICAL PARK DRIVE

WATERVLIET,MI49098
38-1368745 		TO PROVODE GENERAL HEALTH OF THE COMMUNITY THROUGH EDUCATION AND HEALTHCARE MI 501(c)(3) 3 LAKELAND REGIONAL HEALTH SYSTEM INC
 
 
No
(26)HOSPICE AT HOME INC
4025 HEALTH PARK LANE

ST JOSEPH,MI49085
38-2416086 		TO PROVIDE HOSPICE AND PALLIATIVE CARE TO THE TERMINALLY ILL MI 501(c)(3) 7 LAKELAND REGIONAL HEALTH SYSTEM INC
 
 
No
(27)LAKELAND HOSPITALS AT NILES AND ST JOSEPH INC
1234 NAPIER AVENUE

GRAND RAPIDS,MI49085
38-2156872 		PROVIDE A COMPREHENSIVE SYSTEM OF HEALTH CARE TO CITIZENS OF THE COMMUNITY MI 501(c)(3) 3 LAKELAND REGIONAL HEALTH SYSTEM INC
 
 
No
(28)TOTAL HEALTH CARE INC
3011 W GRAND BLVD SUITE 1600

DETROIT,MI48202
38-2018957 		HMO MGMT MI 501(c)(4)   PRIORITY HEALTH
 
 
No
(29)TOTAL HEALTH CARE USA INC
3011 W GRAND BLVD SUITE 1600

DETROIT,MI48202
38-3240485 		HMO MGMT MI 501(c)(4)   TOTAL HEALTH CARE INC
 
 
No
(30)SPECTRUM HEALTH - LEFFINGWELL AVENUE
100 MICHIGAN STREET NE

GRAND RAPIDS,MI49503
85-4390483 		REHAB/CARE MI 501(c)(3) 10 SPECTRUM HEALTH CONTINUING CARE
 
 
No
(31)HEALTH POINTE
15100 WHITTAKER WAY

GRAND HAVEN,MI49417
47-4398187 		AMBULATORY HEALTH CARE MI 501(c)(3) 3 SPECTRUM HEALTH HOSPITALS
 
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2021
Page 2
Schedule R (Form 990) 2021
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No
(1) WEST MICHIGAN ACCOUNTABLE CARE ORGANIZATION LLC

221 MICHIGAN ST NE
STE 501
GRAND RAPIDS,MI49503
83-3153113 		ACCOUNTABLE CARE ORGANIZATION MI BHSH SYSTEM
  		Related 0 0   No 0   No 0 %












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) PRIORITY HEALTH MANAGED BENEFITS

1231 EAST BELTLINE NE
GRAND RAPIDS,MI49525
38-3085182 		THIRD PARTY ADMINISTRATOR MI BHSH SYSTEM
  		C Corporation         No
(2) SPECTRUM HEALTH PHYSICIAN ALLIANCE

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
37-1655728 		PHYSICIANS MI BHSH SYSTEM
  		C Corporation         No
(3) WEST MICHGAN HEART

2900 BRADFORD STREET NE
GRAND RAPIDS,MI49525
38-2125186 		PHYSICIANS MI BHSH SYSTEM
  		C Corporation         No
(4) CAMPUS TOWN CENTRE CONDO ASSOCIATION

4868 LAKE MICHIGAN DRIVE
ALLENDALE,MI49401
38-2910067 		MGMT MI NA
  		C Corporation         No
(5) HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION

330 BARCLAY NE
GRAND RAPIDS,MI49503
38-3264184 		MGMT MI NA
  		C Corporation         No
(6) LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION

145 MICHIGAN ST NE
GRAND RAPIDS,MI49503
16-1734150 		MGMT MI NA
  		C Corporation         No
(7) MUSCULOSKELETAL CENTER CONDOMINIUM ASSOCIATION

230 MICHIGAN NE
GRAND RAPIDS,MI49503
38-3180086 		MGMT MI NA
  		C Corporation         No
(8) PRIORITY HEALTH INSURANCE COMPANY

1231 EAST BELTLINE NE
GRAND RAPIDS,MI49525
20-1529553 		INSURANCE MI NA
  		C Corporation         No
(9) THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
83-0464302 		MGMT MI NA
  		C Corporation         No
(10) THE MICHIGAN STREET PARKING CONDOMINIUM ASSOCIATION

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
16-1734145 		MGMT MI NA
  		C Corporation         No
(11) 25 MICHIGAN STREET CONDOMINIUM ASSOCIATION

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
16-1734157 		MGMT MI NA
  		C Corporation         No
(12) 35 MICHIGAN STREET CONDOMINIUM ASSOCIATION

35 MICHIGAN ST NE
GRAND RAPIDS,MI49503
27-2193084 		MGMT MI NA
  		C Corporation         No
(13) PENNOCK VENTURES INC

1009 WEST GREEN STREET
HASTINGS,MI49058
38-2712819 		HEALTHCARE MI NA
  		C Corporation         No
(14) LAKELAND HEALTH ENTERPRISES INC

31 NORTH ST JOSEPH AVENUE
NILES,MI49120
38-2669798 		ACCOUNTING AND BILLING MI LAKELAND REGIONAL HEALTH SYSTEM INC
  		C Corporation         No
(15) PHARMACY SHOPPE INC DBA LAKELAND PHARMACY SHOPPE INC

1234 NAPIER AVENUE
ST JOSEPH,MI49085
38-2929090 		PHARMACEUTICALS MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(16) LAKELAND MEDICAL PRACTICES

1234 NAPIER AVENUE
ST JOSEPH,MI49085
27-0381199 		MEDICAL ADMINISTRATIVE SERVICES MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(17) SOUTHWESTERN MEDICAL CLINIC PHYSICIANS INC

1234 NAPIER AVENUE
ST JOSEPH,MI49085
27-2589359 		PHYSICIAN OFFICE MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(18) FOUR FLAGS PROPERTIES INC

122 GRANT STREET
NILES,MI49120
36-4501639 		PROPERTY MANAGEMENT/RENTAL MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(19) LAKELAND HEALTH VENTURES INC

1234 NAPIER AVENUE
ST JOSEPH,MI49085
27-2313790 		HOLDING COMPANY MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(20) LAKELAND PHYSICIAN CARE NETWORK

1234 NAPIER AVENUE
ST JOSEPH,MI49085
20-8513031 		MEDICAL SERVICES MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(21) LAKELAND PERSONAL CARE SERVICES

1234 NAPIER AVENUE
ST JOSEPH,MI49085
27-2990797 		HEALTHCARE SERVICES MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(22) 1697 MICHIGAN STREET PROPERTY

100 MICHIGAN STREET NE
GRAND RAPIDS,MI49503
83-1721239 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation         No
(23) BLUE STAR PROFESSIONAL BUILDING CONDO ASSOCIATION

4025 HEALTH PARK LANE
ST JOSEPH,MI49085
20-8313519 		MGMT MI HOSPICE AT HOME INC
  		C Corporation         No
Schedule R (Form 990) 2021
Page 3
Schedule R (Form 990) 2021
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
 
No
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
 
No
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
 
No
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
 
No
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved





Schedule R (Form 990) 2021
Page 4
Schedule R (Form 990) 2021
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2021
Page 5
Schedule R (Form 990) 2021
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R (Form 990) 2021

Additional Data


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