COREWELL HEALTH: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: COREWELL HEALTH (EIN 61-1740292)
Tax period: 2016-07-01 to 2017-06-30
Filed: 2018-01-08
IRS object ID: 201820089349301067
Schema version: 2016v3.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule F
Schedule G
Schedule H
Schedule I
Schedule J
Schedule K
Schedule K
Schedule K
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-01-08T14:25:49-06:00	ReturnTs
Tax Period End	2017-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	350921680	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CROWE HORWATH LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	9600 Brownsboro Road Suite 400	AddressLine1Txt
City	Louisville	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	402411122	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	611740292	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Spectrum Health System Group Return	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPEC	BusinessNameControlTxt
Phone	6167745083	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Michigan St NE MC 498	AddressLine1Txt
City	Grand Rapids	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Ronald J Knaus	PersonNm
Person Title	SVP & CFO	PersonTitleTxt
Signature	2017-12-18	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Rachel Spurlock	PreparerPersonNm
PTIN	P00520729	PTIN
Phone	5023263996	PhoneNum

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Richard C Breon	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Michigan St NE MC 498	AddressLine1Txt
City	Grand Rapids	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,123,046,168	GrossReceiptsAmt
Group Return For Affiliates	Yes (true)	GroupReturnForAffiliatesInd
All Affiliates Included	Yes (true)	AllAffiliatesIncludedInd
Group Exemption	5981	GroupExemptionNum
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.spectrumhealth.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Activity Or Mission	To improve the health of the communities we serve.	ActivityOrMissionDesc
Voting Members Governing Body	177	VotingMembersGoverningBodyCnt
Voting Members Independent	104	VotingMembersIndependentCnt
Total Employee	23717	TotalEmployeeCnt
Total Volunteers	2200	TotalVolunteersCnt
Total Gross UBI	$3,941,673	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$102,544	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$27,955,946	PYContributionsGrantsAmt
CY Contributions Grants	$28,389,118	CYContributionsGrantsAmt
PY Program Service Revenue	$2,998,935,036	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,049,839,668	CYProgramServiceRevenueAmt
PY Investment Income	$3,695,496	PYInvestmentIncomeAmt
CY Investment Income	$8,423,288	CYInvestmentIncomeAmt
PY Other Revenue	$16,185,280	PYOtherRevenueAmt
CY Other Revenue	$17,149,833	CYOtherRevenueAmt
PY Total Revenue	$3,046,771,758	PYTotalRevenueAmt
CY Total Revenue	$3,103,801,907	CYTotalRevenueAmt
PY Grants And Similar Paid	$5,046,486	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,947,217	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,436,440,150	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,523,097,743	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$2,012,260	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,403,954,261	PYOtherExpensesAmt
CY Other Expenses	$1,450,926,255	CYOtherExpensesAmt
PY Total Expenses	$2,845,440,897	PYTotalExpensesAmt
CY Total Expenses	$2,975,971,215	CYTotalExpensesAmt
PY Revenues Less Expenses	$201,330,861	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$127,830,692	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,345,908,055	TotalAssetsBOYAmt
Total Assets EOY	$2,434,924,975	TotalAssetsEOYAmt
Total Liabilities BOY	$1,214,185,163	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,177,725,799	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,131,722,892	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,257,199,176	NetAssetsOrFundBalancesEOYAmt
Mission	To improve the health of the communities we serve.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,012,288,060	ExpenseAmt
Grant	$1,833,623	GrantAmt
Revenue	$2,658,835,348	RevenueAmt
Desc	SPECTRUM HEALTH SYSTEM GROUP REFLECTS THE COMPOSITE INFORMATION AND OPERATIONS OF 16 TAX EXEMPT ENTITIES, INCLUDING 11 SEPARATELY LICENSED HOSPITALS, A SKILLED NURSING FACILITY, LONG-TERM ACUTE REHABILITATION AND HOME CARE, A MULTISPECIALTY PHYSICIAN GROUP, AND A CHARITABLE FOUNDATION. THE SPECTRUM HEALTH SYSTEM GROUP INCLUDES MORE THAN 175 SERVICE SITES, PHYSICIAN OFFICES AND OUTPATIENT LOCATIONS, PROVIDING CONVENIENT ACCESS TO SERVICES THROUGHOUT OUR 13-COUNTY SERVICE AREA. DURING THE FISCAL YEAR ENDED JUNE 30, 2017 THE SPECTRUM HEALTH INTEGRATED HEALTH SYSTEM PROVIDED NEARLY $372 MILLION IN COMMUNITY BENEFIT PROGRAMS TO WEST MICHIGAN. THE COMMUNITY BENEFIT ACTIVITIES INCLUDED HEALTH CLINICS, RESEARCH, DONATIONS, CHARITY CARE, BAD DEBTS RELATED TO CARING FOR THE UNINSURED AND UNDERINSURED, COSTS FOR GOVERNMENT PROGRAM PATIENTS, COMMUNITY PARTNERSHIP PROGRAMS, HEALTH PROFESSION EDUCATION, AND DISCOUNTED CARE UNDER HEALTHY MICHIGAN PLAN (UNDER 250% FEDERAL POVERTY LEVEL). SPECTRUM HEALTH HOSPITAL GROUP - SEE SCHEDULE O	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$688,139,016	ExpenseAmt
Revenue	$390,962,042	RevenueAmt
Desc	SPECTRUM HEALTH MEDICAL GROUP - SEE SCHEDULE O	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,105,168	ExpenseAmt
Grant	$113,594	GrantAmt
Desc	SPECTRUM HEALTH FOUNDATION - SEE SCHEDULE O	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,701,532,244	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	Yes (true)	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	Yes (true)	OperateHospitalInd
Audited Financial Stmt Att	Yes (true)	AuditedFinancialStmtAttInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	Yes (true)	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (true)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (true)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (true)	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	Yes (true)	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1284	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	23717	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	177	GoverningBodyVotingMembersCnt
Independent Voting Member	104	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (true)	WrittenPolicyOrProcedureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Celeste M Mcintyre	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6167745083	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Michigan St NE MC498	AddressLine1Txt
City	Grand Rapids	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (179 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Lynnette Ferrell-Robinson
Chair, SHH	2.0	0	Yes (X)	Yes (X)	$24,000	$0	$0
Barbara Wynn MD
Vice Chair, SHH	1.0	0	Yes (X)	Yes (X)	$25,750	$0	$0
Mark Wilson
See Schedule O	3.0	0	Yes (X)	Yes (X)	$23,588	$0	$0
Christina Freese-Decker
See Schedule O	2.0	48.0	Yes (X)	Yes (X)	$0	$1,169,543	$522,065
Gwen Sandefur
President, SHH	50.0	0	Yes (X)	Yes (X)	$581,346	$0	$194,892
John Buckley
Chair, SHGM	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Barbara Geno
Vice Chair, SHGM	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
David Robinson
Secretary, SHGM	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Todd Blake
Treasurer, SHGM	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Randall Stasik
President, SHGM	50.0	0	Yes (X)	Yes (X)	$690,685	$0	$151,026
Kenneth Rocco
Chair, SHL	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Marc Lenz
Vice Chair, SHL	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Anthony Fabaz DO
Secretary, SHL	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Hon Anthony Monton
Treasurer, SHL	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Randall Kelley
President, SHL	50.0	0	Yes (X)	Yes (X)	$84,991	$0	$14,395
Charles Holmquist
See Schedule O	5.0	0	Yes (X)	Yes (X)	$18,000	$0	$0
Terry Nerbonne
Vice Chair, SHBR & SHRC	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Andrew Butler
Secretary, SHBR & SHRC	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Sheryl Thompson
Treasurer, SHBR & SHRC	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Mary Kay Vandriel
President, SHBR & SHRC	50.0	0.0	Yes (X)	Yes (X)	$376,944	$0	$158,172
Bradley Johnson
Chair, SHP	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Nathan Tagg
Vice Chair, SHP	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Kimberly Norris MD
Secretary, SHP	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Jeff Weiden
Treasurer, SHP	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Sheryl Lewis-Blake
President, SHP	50.0	0	Yes (X)	Yes (X)	$367,199	$0	$117,589
Steve Bowser
Chair, SHU & SHK	4.0	0	Yes (X)	Yes (X)	$0	$0	$0
Frances Schuleit
Vice Chair, SHU & SHK	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
David Mack
See Schedule O	3.0	0	Yes (X)	Yes (X)	$18,000	$0	$0
Matthew DeKraker DC
Secretary, SHU & SHK	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Amy Homich
Treasurer, SHU & SHK	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Andrea Leslie
President, SHU & SHK	50.0	0	Yes (X)	Yes (X)	$196,444	$0	$35,148
Brian Brasser
President, SHU & SHK - Part Year	0.0	50.0	Yes (X)	Yes (X)	$0	$403,277	$147,163
Bradley Dykstra DDS
Vice Chair, SHZ	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Harold Vanden Bosch
Secretary, SHZ	1.0	0	Yes (X)	Yes (X)	$77	$0	$0
John Walters
Treasurer, SHZ	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Ron Lewis
President, SHZ	50.0	0	Yes (X)	Yes (X)	$308,191	$0	$111,163
Marc Chircop
See Schedule O	50.0	0	Yes (X)	Yes (X)	$648,925	$0	$230,373
Douglas Welday
See Schedule O	50.0	0	Yes (X)	Yes (X)	$592,884	$0	$175,288
Chad Tuttle
See Schedule O	50.0	0	Yes (X)	Yes (X)	$318,399	$0	$117,967
Kevin Smith
See Schedule O	50.0	0	Yes (X)	Yes (X)	$231,519	$0	$28,918
Karen Pakkala
See Schedule O	50.0	0	Yes (X)	Yes (X)	$228,182	$0	$19,167
Jason Slaikeu MD
See Schedule O	50.0	0	Yes (X)	Yes (X)	$561,932	$0	$43,364
Gregory Gadbois MD
Chair, SHMG - Part Year	0.0	50.0	Yes (X)	Yes (X)	$185,747	$163,976	$46,759
John Schuen MD
Vice Chair, SHMG	50.0	0	Yes (X)	Yes (X)	$341,115	$0	$61,810
Brian Phillips
Treasurer, SHMG	50.0	0	Yes (X)	Yes (X)	$371,120	$0	$48,984
Darryl Elmouchi MD
President, SHMG	50.0	0	Yes (X)	Yes (X)	$801,627	$0	$67,263
Seth Wolk MD
See Schedule O	1.0	49.0	Yes (X)	Yes (X)	$0	$1,106,922	$449,863
Douglas Apple MD
Interim President, SHMG - Part Year	50.0	0	Yes (X)	Yes (X)	$626,098	$0	$216,581
David Mehney
Chair, SHF	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Marge Potter
Vice Chair, SHF	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Maria DeVos
Secretary, SHF	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Ryan Cook
Treasurer, SHF	1.0	0	Yes (X)	Yes (X)	$0	$0	$0
Vicki Weaver
President, SHF	50.0	0	Yes (X)	Yes (X)	$377,659	$0	$34,784
Richard Breon
See Schedule O	3.0	47.0	Yes (X)		$0	$7,945,374	$1,522,626
Joan A BUDDEN
See Schedule O	2.0	48.0	Yes (X)		$0	$1,106,631	$459,764
Thomas Haas PHD
Director, SHH	1.0	0	Yes (X)		$35,000	$0	$0
Ronald Hofman MD
Director, SHH	1.0	0	Yes (X)		$16,000	$0	$0
Joseph Jones
Director, SHH	1.0	0	Yes (X)		$22,000	$0	$0
Michael Knox MD
Director, SHH - Part Year	1.0	0	Yes (X)		$0	$0	$0
Gloria Lara
Director, SHH	1.0	0	Yes (X)		$20,500	$0	$0
Karl Roberts
Director, SHH	1.0	0	Yes (X)		$0	$0	$0
Laurel Breuker
Director, SHGM	1.0	0	Yes (X)		$0	$0	$0
Travis Bull
Director, SHGM	1.0	0	Yes (X)		$0	$0	$0
M Jane Drake
Director, SHGM	1.0	0	Yes (X)		$0	$0	$0
Eugene Ford
Director, SHGM	1.0	0	Yes (X)		$0	$0	$0
Paul Gerth MD
Director, SHGM	1.0	0	Yes (X)		$0	$0	$0
David Krhovsky MD
Director, SHGM	50.0	0	Yes (X)		$433,124	$0	$68,262
Nicholas Kuhl
Director, SHGM - Part Year	1.0	0	Yes (X)		$0	$0	$0
William Leaver
Director, SHGM	1.0	0	Yes (X)		$0	$0	$0
Linda Cronenwett
Director, SHL	1.0	0	Yes (X)		$0	$0	$0
Allen Deering
Director, SHL	1.0	0	Yes (X)		$0	$0	$0
David Gadzinski MD
Director, SHL	1.0	0	Yes (X)		$0	$0	$0
Allan Nelson MD
Director, SHL	50.0	0	Yes (X)		$265,434	$0	$57,775
Jeanne Oakes
Director, SHL	1.0	0	Yes (X)		$0	$0	$0
Patrick O'Hare
Director, SHL	1.0	49.0	Yes (X)		$0	$803,645	$344,631
Mark Platt
Director, SHL	1.0	0	Yes (X)		$0	$0	$0
James Scatena
Director, SHL	1.0	0	Yes (X)		$0	$0	$0
Peter Kent
Director, SHBR & SHRC	2.0	0	Yes (X)		$0	$0	$0
David Nicol
Director, SHBR & SHRC	2.0	0.0	Yes (X)		$0	$0	$0
Alfred O'Neil
Director, SHBR & SHRC - Part Year	2.0	0.0	Yes (X)		$0	$0	$0
Dawn Pooley
Director, SHBR & SHRC	2.0	0	Yes (X)		$0	$0	$0
Richard Saladin
Director, SHBR & SHRC	2.0	0	Yes (X)		$0	$0	$0
Deborah Smith-Olson
Director, SHBR & SHRC	2.0	0	Yes (X)		$0	$0	$0
Jane Torry
Director, SHBR & SHRC	2.0	0	Yes (X)		$0	$0	$0
Christopher Skinner MD
Director, SHBR	50.0	0	Yes (X)		$386,502	$0	$33,078
Donald Bradley
Director, SHRC - Part Year	50.0	0	Yes (X)		$210,280	$0	$34,782
Scott Grindel
Director, SHRC - Part Year	50.0	0	Yes (X)		$187,164	$0	$38,131
Patricia Hoepner
Director, SHRC	50.0	0	Yes (X)		$241,585	$0	$34,739
David Baum
Director, SHP	1.0	0	Yes (X)		$0	$0	$0
Margaret Coleman
Director, SHP	1.0	0	Yes (X)		$0	$0	$0
Luann Forbes
Director, SHP	1.0	0	Yes (X)		$0	$0	$0
Nancy Goodin
Director, SHP	1.0	0	Yes (X)		$0	$0	$0
Dan King
Director, SHP	1.0	0	Yes (X)		$0	$0	$0
Christopher Noah MD
Director, SHP - Part Year	1.0	0	Yes (X)		$9,580	$0	$0
David Ottenbaker MD
See Schedule O	50.0	0.0	Yes (X)		$497,075	$0	$42,989
Eric Ward MD
Director, SHP	1.0	0	Yes (X)		$0	$0	$0
Sam Watson
Director, SHP	1.0	0	Yes (X)		$0	$0	$0
Mary Anne Jones
Director, SHU & SHK	2.0	48.0	Yes (X)		$0	$598,154	$195,502
John Merchun
Director, SHU & SHK	2.0	0	Yes (X)		$0	$0	$0
Kevin O'Connor DO
Director, SHU & SHK	2.0	0	Yes (X)		$55,832	$0	$0
Judy Smith MD
Director, SHU & SHK	50.0	0	Yes (X)		$633,755	$0	$41,697
Linda Van Houten
Director, SHU & SHK	2.0	0	Yes (X)		$0	$0	$0
Ulrica Bowen
Director, SHZ	1.0	0	Yes (X)		$0	$0	$0
Stan Konynenbelt OD
Director, SHZ	1.0	0	Yes (X)		$0	$0	$0
Sabina Otteman
Director, SHZ	1.0	0	Yes (X)		$0	$0	$0
Christopher Port MD
Director, SHZ	1.0	0	Yes (X)		$0	$0	$0
James Schoettle
Director, SHZ	1.0	0	Yes (X)		$0	$0	$0
Thomas Visser MD
Director, SHZ	50.0	0	Yes (X)		$546,390	$0	$47,011
Kurt Wassink
Director, SHZ	1.0	0	Yes (X)		$0	$0	$0
JAY LABINE
Director, SHCC	1.0	49.0	Yes (X)		$0	$580,082	$171,638
Stephanie Murray
See Schedule O	50.0	0	Yes (X)		$115,947	$0	$31,949
Simin Beg
Director, SHMG	50.0	0	Yes (X)		$260,299	$0	$47,586
Lee Begrow DO
Director, SHMG - Part Year	50.0	0	Yes (X)		$357,074	$0	$49,696
Michael Harrison MD
Director, SHMG	50.0	0	Yes (X)		$643,880	$0	$60,532
Melinda Johnson
Director, SHMG	50.0	0	Yes (X)		$353,914	$0	$42,711
Leslie Jurecko MD
Director, SHMG	50.0	0	Yes (X)		$311,696	$0	$39,132
Harry Knopke PHD
Director, SHMG	1.0	0.0	Yes (X)		$0	$0	$0
Edward Murphy MD
Director, SHMG - Part Year	50.0	0	Yes (X)		$761,083	$0	$50,493
Mary O'Callaghan
Director, SHMG	50.0	0	Yes (X)		$280,526	$0	$27,708
Thomas Rupp MD
Director, SHMG - Part Year	50.0	0	Yes (X)		$722,755	$0	$31,878
Matthew Steensma MD
Director, SHMG	50.0	0	Yes (X)		$539,858	$0	$39,403
Johannie Torres
Director, SHMG	50.0	0	Yes (X)		$82,752	$0	$25,453
Brett Zimmerman DO
Director, SHMG	50.0	0	Yes (X)		$405,237	$0	$37,269
Ronald Alvesteffer
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Richard Antonini
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Jeffrey Bennett
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Patricia Betz
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
David Bottrall
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Dale Dehaan
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Michael Ellis
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Eleonora Frey Zagel
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Nancy Hanenburg
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Donnalee Holton
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Randy Kimball
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Candace Matthews
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Jane Meilner
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Janet Nisbett
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Sarla Puri MD
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Brian Roelof MD
Director, SHF - Part Year	1.0	0	Yes (X)		$0	$0	$0
Robert Roskam
Director, SHF - Part Year	1.0	0	Yes (X)		$0	$0	$0
Joan Secchia
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Andrew Shannon
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
David Van Elslander
Director, SHF - Part Year	1.0	0	Yes (X)		$0	$0	$0
Susan Wold
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
Aaron Wong
Director, SHF	1.0	0	Yes (X)		$0	$0	$0
William Jewell
Secretary, SHH	50.0	0		Yes (X)	$473,328	$0	$155,428
Shelly Johnson
Chief Operating Officer, SHGM	50.0	0		Yes (X)	$185,266	$0	$29,887
Kerri Nelson
Controller, SHL	50.0	0		Yes (X)	$210,345	$0	$30,155
Thomas Knoerl
Controller, SHBR & SHRC	50.0	0.0		Yes (X)	$238,689	$0	$37,779
Catherine Rybicki
Chief Operating Officer, SHBR & SHRC	50.0	0		Yes (X)	$210,405	$0	$34,789
Carla Neil
Chief Operating Officer, SHP	50.0	0		Yes (X)	$228,915	$0	$16,815
Kevin Nichols
Controller, SHGM/SHP - Part Year	50.0	0		Yes (X)	$194,781	$0	$25,951
Deidre Weller
See Schedule O	50.0	0		Yes (X)	$207,691	$0	$18,100
Ryan Johnson
Controller, SHU & SHK	50.0	0		Yes (X)	$196,953	$0	$29,213
Priscilla Mahar
Chief Operating Officer, SHU & SHK	50.0	0		Yes (X)	$214,665	$0	$35,906
Joseph Klesney
Chief Operating Officer, SHZ	50.0	0		Yes (X)	$180,074	$0	$28,947
Ryan Powers
Controller, SHZ	50.0	0		Yes (X)	$187,869	$0	$28,902
Pauline Krywanski
SVP, Finance, SHMG - Part Year	50.0	0		Yes (X)	$468,654	$0	$122,322
Julie Lepzinski
SVP, Chief Operating Officer, SHMG	50.0	0		Yes (X)	$486,880	$0	$70,088
Thomas Mcgraw
Secretary, SHMG	50.0	0		Yes (X)	$454,813	$0	$139,572
Joseph Scallen
See Schedule O	50.0	0.0		Yes (X)	$498,728	$0	$17,957
Robert Connors
President, HDVCH, SHH	50.0	0			$838,686	$0	$94,775	Yes (X)
Konstantin Elisevich
Academic Chair, Neurosciences, SHMG	50.0	0			$1,299,508	$0	$45,693		Yes (X)
Martin Strueber
Surgical Director, Cardiothoracic Surgeon, SHH - Part Year	50.0	0			$1,162,692	$0	$29,859		Yes (X)
Marcus Haw
Dept Chief, HDVCH Cardiothorac, SHH	50.0	0			$1,106,633	$0	$50,327		Yes (X)
Todd Vitaz MD
Physician, SHMG	50.0	0			$1,050,881	$0	$44,592		Yes (X)
James Lebolt
Physician, SHMG	50.0	0			$928,006	$0	$46,491		Yes (X)
Ronald Knaus
See Schedule O	0.0	50.0			$0	$1,006,662	$588,911			Yes (X)
Lisa Shannon
Former Chief Operating Officer, SHH	0.0	0			$627,273	$0	$0			Yes (X)
Kevin Splaine
Former President, SHH	0.0	0.0			$304,558	$0	$0			Yes (X)
John Sella
Former CFO, SHGM	50.0	0			$243,279	$0	$36,697			Yes (X)
Mark Vipperman
Former President, SHL	0.0	0			$764,451	$0	$100,826			Yes (X)
Connie Downs
Former Controller, SHP	0.0	0			$179,783	$0	$3,899			Yes (X)
James Davidson
See Schedule O	50.0	0.0			$310,029	$0	$35,774			Yes (X)
Mark Guzicki
See Schedule O	0.0	50.0			$0	$374,105	$79,570			Yes (X)
Kenneth Fawcett Jr MD
See Schedule O	50.0	0			$402,914	$0	$104,951			Yes (X)
M Ashraf Mansour MD
Former Vice Chair, SHMG	49.0	1.0			$837,827	$0	$41,762			Yes (X)
James Tucci MD
Former President, SHMG	50.0	0.0			$603,156	$0	$43,693			Yes (X)
Larry Jongekrijg
Former Sr. Dir. Foundation Finance / Operations, SHF	0.0	0			$161,338	$0	$8,003			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$31,854,734	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$15,258,371	TotReportableCompRltdOrgAmt
Total Other Compensation	$8,746,803	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1605	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	Yes (true)	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PRIME WORKFORCE SOLUTIONS L
3031 W GRAND BLVD	DETROIT	MI	48202	STAFFING	$30,077,904
THE CHRISTMAN COMPANY
634 FRONT AVE NW	GRAND RAPIDS	MI	49504	CONSTRUCTION	$25,292,765
GRAND RAPIDS MEDICAL EDUCATION PARTNERS
1000 MONROE AVE NW	GRAND RAPIDS	MI	49503	MEDICAL EDUCATION	$24,038,080
CROSS COUNTRY STAFFING INC
5201 CONGRESS AVE	BOCA RATON	FL	33487	STAFFING	$18,801,593
OPEN SYSTEMS TECHNOLOGIES
605 SEWARD AVE NE	GRAND RAPIDS	MI	49504	IT CONSULTING	$11,846,149

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	202	CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIII	Yes (X)	InfoInScheduleOPartVIIIInd
Fundraising	$220,000	FundraisingAmt
Related Organizations	$1,394,180	RelatedOrganizationsAmt
Government Grants	$5,643,810	GovernmentGrantsAmt
All Other Contributions	$21,131,128	AllOtherContributionsAmt
Noncash Contributions	$440,034	NoncashContributionsAmt
Total Contributions	$28,389,118	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
Program Service Revenue	622110	$2,988,136,586	$2,988,136,586
Shared Services	561000	$5,273,528	$5,273,528
Meaningful Use Revenue - Medicare & Medicaid	900099	$3,247,937	$3,247,937
Retail Pharmacy	900099	$9,334,910	$9,334,910
Reference Lab	900099	$3,293,393	$0	$3,293,393

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$40,553,314	TotalRevenueColumnAmt
Related Or Exempt Func Income	$36,804,765	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$648,280	UnrelatedBusinessRevenueAmt
Exclusion	$3,100,269	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,049,839,668	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,578,141	TotalRevenueColumnAmt
Exclusion	$3,578,141	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$2,775,061	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$1,428,476	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$1,346,585	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,346,585	TotalRevenueColumnAmt
Exclusion	$1,346,585	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$20,678,207	SecuritiesAmt
Other	$941,553	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$15,790,782	SecuritiesAmt
Other	$983,831	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$4,887,425	SecuritiesAmt
Other	-$42,278	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,845,147	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$42,278	RelatedOrExemptFuncIncomeAmt
Exclusion	$4,887,425	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$2,141,838	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$220,000	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$1,041,172	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,100,666	TotalRevenueColumnAmt
Exclusion	$1,100,666	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Cafeteria	Desc
Business	722514	BusinessCd
Total Revenue Column	$14,702,582	TotalRevenueColumnAmt
Exclusion	$14,702,582	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$14,702,582	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,103,801,907	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,042,755,448	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$3,941,673	UnrelatedBusinessRevenueAmt
Exclusion	$28,715,668	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,935,217	TotalAmt
Program Services	$1,935,217	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$12,000	TotalAmt
Program Services	$12,000	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$25,531,444	TotalAmt
Program Services	$23,718,711	ProgramServicesAmt
Management And General	$1,812,733	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$1,810,352	TotalAmt
Program Services	$1,681,817	ProgramServicesAmt
Management And General	$128,535	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,164,760,759	TotalAmt
Program Services	$1,068,964,349	ProgramServicesAmt
Management And General	$94,642,748	ManagementAndGeneralAmt
Fundraising	$1,153,662	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$49,034,784	TotalAmt
Program Services	$45,097,966	ProgramServicesAmt
Management And General	$3,936,818	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$204,129,584	TotalAmt
Program Services	$187,989,838	ProgramServicesAmt
Management And General	$15,883,255	ManagementAndGeneralAmt
Fundraising	$256,491	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$77,830,820	TotalAmt
Program Services	$71,710,948	ProgramServicesAmt
Management And General	$6,119,872	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$805,172	TotalAmt
Management And General	$805,172	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$75,800	TotalAmt
Management And General	$75,800	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$121,634,407	TotalAmt
Program Services	$110,390,879	ProgramServicesAmt
Management And General	$10,949,986	ManagementAndGeneralAmt
Fundraising	$293,542	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,972,281	TotalAmt
Program Services	$494,190	ProgramServicesAmt
Management And General	$2,460,883	ManagementAndGeneralAmt
Fundraising	$17,208	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$30,001,870	TotalAmt
Program Services	$23,584,396	ProgramServicesAmt
Management And General	$6,251,470	ManagementAndGeneralAmt
Fundraising	$166,004	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,594,767	TotalAmt
Program Services	$2,021,364	ProgramServicesAmt
Management And General	$572,025	ManagementAndGeneralAmt
Fundraising	$1,378	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$88,887,974	TotalAmt
Program Services	$50,839,198	ProgramServicesAmt
Management And General	$38,048,776	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$6,206,701	TotalAmt
Program Services	$4,908,167	ProgramServicesAmt
Management And General	$1,273,373	ManagementAndGeneralAmt
Fundraising	$25,161	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$5,345,055	TotalAmt
Program Services	$4,204,856	ProgramServicesAmt
Management And General	$1,089,548	ManagementAndGeneralAmt
Fundraising	$50,651	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$24,486,182	TotalAmt
Program Services	$24,486,182	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$148,421,067	TotalAmt
Program Services	$139,804,382	ProgramServicesAmt
Management And General	$8,616,685	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$22,849,328	TotalAmt
Program Services	$19,230,893	ProgramServicesAmt
Management And General	$3,618,435	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Medical and other Supplies	$462,239,825	$462,082,605	$109,241	$47,979
Shared SVS/MGMT Fees	$413,188,093	$339,974,299	$73,213,794
Bad debts	$96,940,484	$96,940,484
UBI Taxes	$137,850	$137,850

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$24,139,399	TotalAmt
Program Services	$21,321,653	ProgramServicesAmt
Management And General	$2,817,562	ManagementAndGeneralAmt
Fundraising	$184	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,975,971,215	TotalAmt
Program Services	$2,701,532,244	ProgramServicesAmt
Management And General	$272,426,711	ManagementAndGeneralAmt
Fundraising	$2,012,260	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$39,647	BOYAmt
EOY	$40,538	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$265,429,879	BOYAmt
EOY	$151,752,406	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$31,622,266	BOYAmt
EOY	$31,644,383	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$318,806,100	BOYAmt
EOY	$334,443,547	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$76,547	BOYAmt
EOY	$197,540	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$41,195,996	BOYAmt
EOY	$41,733,555	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$43,986,315	BOYAmt
EOY	$33,403,005	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,056,095,787	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,588,015,722	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,386,671,419	BOYAmt
EOY	$1,468,080,065	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$34,728,520	BOYAmt
EOY	$48,986,338	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,734,323	BOYAmt
EOY	$3,714,953	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$215,617,043	BOYAmt
EOY	$320,928,645	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,345,908,055	BOYAmt
EOY	$2,434,924,975	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$311,577,023	BOYAmt
EOY	$271,482,184	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$3,021,216	BOYAmt
EOY	$3,087,560	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$7,453,401	BOYAmt
EOY	$9,789,515	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$709,973,654	BOYAmt
EOY	$691,728,601	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$75,485,572	BOYAmt
EOY	$72,846,439	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$106,674,297	BOYAmt
EOY	$128,791,500	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,214,185,163	BOYAmt
EOY	$1,177,725,799	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$985,678,638	BOYAmt
EOY	$1,089,444,385	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$93,077,542	BOYAmt
EOY	$107,357,061	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$52,966,712	BOYAmt
EOY	$60,397,730	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,131,722,892	BOYAmt
EOY	$1,257,199,176	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,345,908,055	BOYAmt
EOY	$2,434,924,975	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$127,830,692	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$7,924,619	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$10,279,027	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital	Yes (X)	HospitalInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,038,781	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$36,865,323	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$28,882,151	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$18,746,215	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,340,326	CurrentTaxYearAmt
Total	$120,872,796	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$15,038,781	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$36,865,323	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$28,882,151	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$18,746,215	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,340,326	CurrentTaxYearAmt
Total	$120,872,796	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$30,660,761	SubstantialContributorsTotAmt
Public Support Total170	$90,212,035	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,296,099	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,421,711	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,763,211	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,893,942	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,289,956	CurrentTaxYearAmt
Total	$8,664,919	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,379,640	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,653,741	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,718,855	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,862,230	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,384,782	CurrentTaxYearAmt
Total	$18,999,248	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$148,536,963	TotalSupportAmt
Gross Receipts Rltd Activities	$0	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.6073	PublicSupportCY170Pct
Public Support PY170	0.6051	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$164,058	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$321,787	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$249,376	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$381,798	CurrentTaxYearMinus1YearAmt
Current Tax Year	$319,665	CurrentTaxYearAmt
Total	$1,436,684	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$85,528,982	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$80,461,714	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$67,575,726	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$75,583,234	CurrentTaxYearMinus1YearAmt
Current Tax Year	$83,329,641	CurrentTaxYearAmt
Total	$392,479,297	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,732	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$20,666	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,145	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,212	CurrentTaxYearMinus1YearAmt
Current Tax Year	$19,964	CurrentTaxYearAmt
Total	$66,719	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$85,710,772	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$80,804,167	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$67,828,247	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$75,970,244	CurrentTaxYearMinus1YearAmt
Current Tax Year	$83,669,270	CurrentTaxYearAmt
Total	$393,982,700	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$393,982,700	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$90,381	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$45,873	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$118,438	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,257	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,982	CurrentTaxYearAmt
Total	$288,931	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$90,381	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$45,873	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$118,438	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$13,257	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,982	CurrentTaxYearAmt
Total	$288,931	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$85,801,153	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$80,850,040	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$67,946,685	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$75,983,501	CurrentTaxYearMinus1YearAmt
Current Tax Year	$83,690,252	CurrentTaxYearAmt
Total	$394,271,631	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.9993	PublicSupportCY509Pct
Public Support PY509	0.9992	PublicSupportPY509Pct
Investment Income CY	0.0007	InvestmentIncomeCYPct
Investment Income PY	0.0008	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule A, Part I Reason for Public Charity Status

The public charity status, a hospital or cooperative hospital service organization described in Section 170(b)(1)(A)(iii), checked in Part I reflects the public charity status of the largest number of organizations included in the group return. The organizations identified below have a public charity status described in 509(a)(2). Spectrum Health Continuing Care (EIN 38-3242232) Spectrum Health Continuing Care Center (EIN 38-2415333) Spectrum Health Worth Services (EIN 38-2786617) Visiting Nurse Services of Western Michigan (EIN 38-1358412) The organization identified below has a public charity status described in 170(b)(1)(A)(vi). Spectrum Health Foundation (EIN 38-2752328)

Schedule A, Part II, Line 10 Other Income

DESCRIPTION - ADMIN REIMB, COLUMN A - 1993834.0, COLUMN B - 1935996.0, COLUMN C - 1997736.0, COLUMN D - 2147781.0, COLUMN E - 2242945.0, COLUMN F - 10318292.0; DESCRIPTION - SPECIAL EVENTS, COLUMN A - 1385806.0, COLUMN B - 1717745.0, COLUMN C - 1721119.0, COLUMN D - 1714449.0, COLUMN E - 2141837.0, COLUMN F - 8680956.0;

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Assets Included	$2,513,446	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Solicited Assets Sale	Yes (true)	SolicitedAssetsSaleInd
Agent Trustee Etc	Yes (true)	AgentTrusteeEtcInd
Beginning Balance	$36,818	BeginningBalanceAmt
Additions During Year	$316,169	AdditionsDuringYearAmt
Distributions During Year	$314,110	DistributionsDuringYearAmt
Ending Balance	$38,877	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$60,541,018	BeginningYearBalanceAmt
Contributions	$3,904,080	ContributionsAmt
Investment Earnings Or Losses	$7,152,280	InvestmentEarningsOrLossesAmt
Other Expenditures	$2,602,205	OtherExpendituresAmt
End Year Balance	$68,995,173	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$55,689,337	BeginningYearBalanceAmt
Contributions	$8,045,749	ContributionsAmt
Investment Earnings Or Losses	-$1,034,696	InvestmentEarningsOrLossesAmt
Other Expenditures	$2,159,372	OtherExpendituresAmt
End Year Balance	$60,541,018	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$49,547,547	BeginningYearBalanceAmt
Contributions	$7,166,798	ContributionsAmt
Investment Earnings Or Losses	$811,997	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,837,005	OtherExpendituresAmt
End Year Balance	$55,689,337	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$43,373,216	BeginningYearBalanceAmt
Contributions	$1,585,901	ContributionsAmt
Investment Earnings Or Losses	$6,203,301	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,614,871	OtherExpendituresAmt
End Year Balance	$49,547,547	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$39,574,298	BeginningYearBalanceAmt
Contributions	$1,212,635	ContributionsAmt
Investment Earnings Or Losses	$4,023,301	InvestmentEarningsOrLossesAmt
Other Expenditures	$1,437,018	OtherExpendituresAmt
End Year Balance	$43,373,216	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.1258	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.8742	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.0	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$52,071,954	OtherCostOrOtherBasisAmt
Book Value	$52,071,954	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,663,563,134	OtherCostOrOtherBasisAmt
Depreciation	$687,154,003	DepreciationAmt
Book Value	$976,409,131	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$91,849,011	OtherCostOrOtherBasisAmt
Depreciation	$53,687,597	DepreciationAmt
Book Value	$38,161,414	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$908,047,557	OtherCostOrOtherBasisAmt
Depreciation	$667,157,281	DepreciationAmt
Book Value	$240,890,276	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$340,564,131	OtherCostOrOtherBasisAmt
Depreciation	$180,016,841	DepreciationAmt
Book Value	$160,547,290	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,468,080,065	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
Due From Affiliates	$180,562,557
Restricted Assets of Spectrum Health Foundation	$136,472,004
Other Assets	$3,894,084

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$320,928,645	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
Due to affiliates	$99,335,824
Third Party Payable	$24,513,408
Pension Liability	$2,911,859
Other Liabilities	$2,030,409

Field	Value	IRS element (for citing)
Total Liability	$128,791,500	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part III, Line 4 Collections of art - description of collections	THE HEALING ART COLLECTION, HELD BY THE SPECTRUM HEALTH FOUNDATION (EIN 38-2752328), CREATES A HEALING ENVIRONMENT FOR PATIENTS, VISITORS, AND STAFF ALIKE.
Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement	Spectrum Health Continuing Care Center (EIN 38-2415333) and Spectrum Health Kent Community Campus (EIN 38-3472677) act as a custodian of resident trust bank accounts. These bank accounts are used for the resident's spending during their stay for items such as room & board and barber & beauty services. The funds in the bank accounts come from the Social Security Administration or other personal sources.
Schedule D, Part V, Line 4 Intended uses of endowment funds	Spectrum Health Foundation (EIN 38-2752328) holds endowment funds to provide perpetual support of life saving programs and services to organizations throughout Spectrum Health System.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	Europe (Including Iceland and Greenland)	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	Program Services	TypeOfActivitiesConductedTxt
Specific Services Provided	Medical Device Purchase/ Educational Conference Attendence	SpecificServicesProvidedTxt
Region Total Expenditures	$18,640	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$18,640	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$18,640	TotalSpentAmt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	Foundation Gala	Event1Nm
Gross Receipts Event1	$1,423,047	GrossReceiptsEvent1Amt
Charitable Contri Event1	$220,000	CharitableContriEvent1Amt
Gross Revenue Event1	$1,203,047	GrossRevenueEvent1Amt
Food And Beverage Event1	$207,384	FoodAndBeverageEvent1Amt
Other Direct Expenses Event1	$223,699	OtherDirectExpensesEvent1Amt
Event2	United Charity Ball	Event2Nm
Gross Receipts Event2	$227,088	GrossReceiptsEvent2Amt
Gross Revenue Event2	$227,088	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$7,950	RentFacilityCostsEvent2Amt
Food And Beverage Event2	$26,520	FoodAndBeverageEvent2Amt
Entertainment Event2	$5,977	EntertainmentEvent2Amt
Other Direct Expenses Event2	$28,805	OtherDirectExpensesEvent2Amt
Other Events Total	40	OtherEventsTotalCnt
Gross Receipts Other Events	$711,703	GrossReceiptsOtherEventsAmt
Gross Revenue Other Events	$711,703	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$540,837	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$2,361,838	GrossReceiptsTotalAmt
Charitable Contributions Tot	$220,000	CharitableContributionsTotAmt
Gross Revenue Total Events	$2,141,838	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$7,950	RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events	$233,904	FoodAndBeverageTotalEventsAmt
Entertainment Total Events	$5,977	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$793,341	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$1,041,172	DirectExpenseSummaryEventsAmt
Net Income Summary	$1,100,666	NetIncomeSummaryAmt

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Financial Assistance Policy	Yes (true)	FinancialAssistancePolicyInd
Written Policy	Yes (true)	WrittenPolicyInd
All Hospitals Policy	Yes (X)	AllHospitalsPolicyInd
FPG Reference Free Care	Yes (true)	FPGReferenceFreeCareInd

Free Care Oth Percentage FreeCareOthPercentageGrp

Field	Value	IRS element (for citing)
Other	Yes (X)	OtherInd
Free Care Other	250	FreeCareOtherPct

Field	Value	IRS element (for citing)
FPG Reference Discounted Care	false	FPGReferenceDiscountedCareInd
Free Care Medically Indigent	Yes (true)	FreeCareMedicallyIndigentInd
Financial Assistance Budget	Yes (true)	FinancialAssistanceBudgetInd
Expenses Exceed Budget	Yes (true)	ExpensesExceedBudgetInd
Unable To Provide Care	false	UnableToProvideCareInd
Annual Community Bnft Report	Yes (true)	AnnualCommunityBnftReportInd
Report Publically Available	Yes (true)	ReportPublicallyAvailableInd

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$2,635,447	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$2,635,447	NetCommunityBenefitExpnsAmt
Total Expense	0.0011	TotalExpensePct

Unreimbursed Medicaid UnreimbursedMedicaidGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$609,007,323	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$480,209,476	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$128,797,847	NetCommunityBenefitExpnsAmt
Total Expense	0.0533	TotalExpensePct

Unreimbursed Costs UnreimbursedCostsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$23,015,098	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$13,432,261	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$9,582,837	NetCommunityBenefitExpnsAmt
Total Expense	0.0040	TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

Field	Value	IRS element (for citing)
Activities Or Programs	0	ActivitiesOrProgramsCnt
Persons Served	0	PersonsServedCnt
Total Community Benefit Expns	$634,657,868	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$493,641,737	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$141,016,131	NetCommunityBenefitExpnsAmt
Total Expense	0.0583	TotalExpensePct

Community Health Services CommunityHealthServicesGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$9,653,749	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$1,669,834	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$7,983,915	NetCommunityBenefitExpnsAmt
Total Expense	0.0033	TotalExpensePct

Health Professions Education HealthProfessionsEducationGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$27,779,877	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$9,710,166	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$18,069,711	NetCommunityBenefitExpnsAmt
Total Expense	0.0075	TotalExpensePct

Subsidized Health Services SubsidizedHealthServicesGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$8,983,119	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$2,794,203	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$6,188,916	NetCommunityBenefitExpnsAmt
Total Expense	0.0026	TotalExpensePct

Research ResearchGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$2,096,116	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$30,608	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$2,065,508	NetCommunityBenefitExpnsAmt
Total Expense	0.0009	TotalExpensePct

Cash And In Kind Contributions CashAndInKindContributionsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$3,319,276	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$62,060	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$3,257,216	NetCommunityBenefitExpnsAmt
Total Expense	0.0013	TotalExpensePct

Total Other Benefits TotalOtherBenefitsGrp

Field	Value	IRS element (for citing)
Activities Or Programs	0	ActivitiesOrProgramsCnt
Persons Served	0	PersonsServedCnt
Total Community Benefit Expns	$51,832,137	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$14,266,871	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$37,565,266	NetCommunityBenefitExpnsAmt
Total Expense	0.0155	TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

Field	Value	IRS element (for citing)
Activities Or Programs	0	ActivitiesOrProgramsCnt
Persons Served	0	PersonsServedCnt
Total Community Benefit Expns	$686,490,005	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$507,908,608	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$178,581,397	NetCommunityBenefitExpnsAmt
Total Expense	0.0739	TotalExpensePct

Physical Imprv And Housing PhysicalImprvAndHousingGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$191,030	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$191,030	NetCommunityBenefitExpnsAmt
Total Expense	0.0001	TotalExpensePct

Economic Development EconomicDevelopmentGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Community Support CommunitySupportGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$19,140	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$19,140	NetCommunityBenefitExpnsAmt
Total Expense	0.0000	TotalExpensePct

Environmental Improvements EnvironmentalImprovementsGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Leadership Development LeadershipDevelopmentGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Coalition Building CoalitionBuildingGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$17,974	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$17,974	NetCommunityBenefitExpnsAmt
Total Expense	0.0000	TotalExpensePct

Health Improvement Advocacy HealthImprovementAdvocacyGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$246,243	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$246,243	NetCommunityBenefitExpnsAmt
Total Expense	0.0001	TotalExpensePct

Workforce Development WorkforceDevelopmentGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$110,649	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$110,649	NetCommunityBenefitExpnsAmt
Total Expense	0.0000	TotalExpensePct

Other Communtity Building Acty OtherCommuntityBuildingActyGrp

Field	Value	IRS element (for citing)
Net Community Benefit Expns	$0	NetCommunityBenefitExpnsAmt
Total Expense	0.0	TotalExpensePct

Total Communtity Building Acty TotalCommuntityBuildingActyGrp

Field	Value	IRS element (for citing)
Activities Or Programs	0	ActivitiesOrProgramsCnt
Persons Served	0	PersonsServedCnt
Total Community Benefit Expns	$585,036	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$0	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$585,036	NetCommunityBenefitExpnsAmt
Total Expense	0.0002	TotalExpensePct

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	Yes (true)	BadDebtExpenseReportedInd
Bad Debt Expense	$82,033,569	BadDebtExpenseAmt
Bad Debt Expense Attributable	$0	BadDebtExpenseAttributableAmt
Reimbursed By Medicare	$708,306,760	ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr	$857,048,282	CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall	-$148,741,522	MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

Field	Value	IRS element (for citing)
Cost To Charge Ratio	Yes (X)	CostToChargeRatioInd

Field	Value	IRS element (for citing)
Written Debt Collection Policy	Yes (true)	WrittenDebtCollectionPolicyInd
Financial Assistance Prvsn	Yes (true)	FinancialAssistancePrvsnInd
Hospital Facilities	11	HospitalFacilitiesCnt

Hospital Facilities HospitalFacilitiesGrp (11 entries)

FacilityFacilityNum	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Website AddressWebsiteAddressTxt	State LicenseStateLicenseNum	Licensed HospitalLicensedHospitalInd	General Medical And SurgicalGeneralMedicalAndSurgicalInd	Childrens HospitalChildrensHospitalInd	Teaching HospitalTeachingHospitalInd	Research FacilityResearchFacilityInd	Emergency Room24 HrsEmergencyRoom24HrsInd	Facility Reporting GroupFacilityReportingGroupCd	Critical Access HospitalCriticalAccessHospitalInd
Spectrum Health Butterworth
1	100 Michigan St NE	Grand Rapids	MI	49503	www.spectrumhealth.org/locations/spectrum-health-hospitals-butterworth-hospital;	1060000021;	Yes (X)	Yes (X)	Yes (X)	Yes (X)	Yes (X)	Yes (X)	A
Spectrum Health Blodgett
2	1840 Wealthy St SE	Grand Rapids	MI	49506	www.spectrumhealth.org/locations/spectrum-health-hospitals-blodgett-hospital;	1060000016;	Yes (X)	Yes (X)		Yes (X)	Yes (X)	Yes (X)	A
Spectrum Health United
3	615 S Bower	Greenville	MI	48838	www.spectrumhealth.orglocations/spectrum-health-united-hospital;	1060000018;	Yes (X)	Yes (X)				Yes (X)	A
Spectrum Health Gerber Memorial
4	212 South Sullivan	Fremont	MI	49412	www.spectrumhealth.org/locations/spectrum-health-gerber-memorial;	1060000054;	Yes (X)	Yes (X)				Yes (X)	A	Yes (X)
Spectrum Health Ludington
5	One Atkinson Drive	Ludington	MI	49431	www.spectrumhealt.org/locations/spectrum-health-ludington-hospital;	1060000056;	Yes (X)	Yes (X)				Yes (X)	A
Spectrum Health Big Rapids
6	605 Oak Street	Big Rapids	MI	49307	www.spectrumhealth.org/locations/spectrum-health-big-rapids-hospital;	1060000045;	Yes (X)	Yes (X)				Yes (X)	A
Spectrum Health Reed City
7	300 N Patterson Rd	Reed City	MI	49677	www.spectrumhealth.org/locations/spectrum-health-reed-city-hospital;	1060000157;	Yes (X)	Yes (X)				Yes (X)	A	Yes (X)
Spectrum Health Zeeland
8	8333 Felch Street	Zeeland	MI	49464	www.spectrumhealth.org/locations/spectrum-health-zeeland-community-hospital;	1060000002;	Yes (X)	Yes (X)				Yes (X)	A
Spectrum Health Kent Community Campus
9	750 Fuller Ave NE	Grand Rapids	MI	49503	www.spectrumhealth.org/patient-care/services-and-treatment-detail-pages/special-care-hospital;	1060000130;	Yes (X)						A
Spectrum Health Kelsey
10	419 Washington Ave	Lakeview	MI	48840	www.spectrumhealth.org/locations/spectrum-health-kelsey-hospital;	1060000147;	Yes (X)	Yes (X)				Yes (X)	A	Yes (X)
SPECTRUM HEALTH PENNOCK
11	1009 W Green St	Hastings	MI	49058	www.spectrumhealth.org/locations/spectrum-health-pennock;	1060000022	Yes (X)	Yes (X)				Yes (X)	A

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

Field	Value	IRS element (for citing)
Business Name Line1	A	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
First Licensed CY Or PY	false	FirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PY	false	TaxExemptHospitalCYOrPYInd
CHNA Conducted	Yes (true)	CHNAConductedInd
Community Definition	Yes (X)	CommunityDefinitionInd
Community Demographics	Yes (X)	CommunityDemographicsInd
Existing Resources	Yes (X)	ExistingResourcesInd
How Data Obtained	Yes (X)	HowDataObtainedInd
Community Health Needs	Yes (X)	CommunityHealthNeedsInd
Other Health Issues	Yes (X)	OtherHealthIssuesInd
Community Hlth Needs Id Process	Yes (X)	CommunityHlthNeedsIdProcessInd
Consulting Process	Yes (X)	ConsultingProcessInd
Prior CHNA Impact	Yes (X)	PriorCHNAImpactInd
CHNA Conducted	14	CHNAConductedYr
Take Into Account Others Input	Yes (true)	TakeIntoAccountOthersInputInd
CHNA Conducted With Other Fclts	Yes (true)	CHNAConductedWithOtherFcltsInd
CHNA Conducted With Non Fclts	Yes (true)	CHNAConductedWithNonFcltsInd
CHNA Report Widely Available	Yes (true)	CHNAReportWidelyAvailableInd
Rpt Available On Own Website	Yes (X)	RptAvailableOnOwnWebsiteInd
Own Website URL	See Supplemental Information in Part VI	OwnWebsiteURLTxt
Other Website	Yes (X)	OtherWebsiteInd
Other Website URL	http://www.spectrumhealth.org/healthier-communities/community-health-needs-assessment	OtherWebsiteURLTxt
Paper Copy Public Inspection	Yes (X)	PaperCopyPublicInspectionInd
Rpt Available Thru Other Method	Yes (X)	RptAvailableThruOtherMethodInd
Implementation Strategy Adopt	Yes (true)	ImplementationStrategyAdoptInd
Implementation Strategy Adpt	14	ImplementationStrategyAdptYr
Strategy Posted Website	Yes (true)	StrategyPostedWebsiteInd
Strategy Website URL	See Supplemental Information in Part VI	StrategyWebsiteURLTxt
Organization Incur Excise Tax	false	OrganizationIncurExciseTaxInd
Elig Criteria Explained	Yes (true)	EligCriteriaExplainedInd
FPG Family Incm Lmt Free Dscnt	Yes (X)	FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care	250.0	FPGFamilyIncmLmtFreeCarePct
Other Criteria	Yes (X)	OtherCriteriaInd
Explained Basis	Yes (true)	ExplainedBasisInd
App Financial Asst Expln	Yes (true)	AppFinancialAsstExplnInd
Described Info	Yes (X)	DescribedInfoInd
Described Suprt Doc	Yes (X)	DescribedSuprtDocInd
Provided Hospital Contact	Yes (X)	ProvidedHospitalContactInd
Includes Publicity Measures	Yes (true)	IncludesPublicityMeasuresInd
FAP Available On Website	Yes (X)	FAPAvailableOnWebsiteInd
FAP Available On Website URL	http://www.spectrumhealth.org/affording-care/financial-assistance	FAPAvailableOnWebsiteURLTxt
FAP App Available On Website	Yes (X)	FAPAppAvailableOnWebsiteInd
FAP App Available On Website URL	http://www.spectrumhealth.org/affording-care/financial-assistance	FAPAppAvailableOnWebsiteURLTxt
FAP Summary On Website	Yes (X)	FAPSummaryOnWebsiteInd
FAP Summary On Website URL	http://www.spectrumhealth.org/affording-care/financial-assistance	FAPSummaryOnWebsiteURLTxt
FAP Avlbl On Request No Charge	Yes (X)	FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No Chrg	Yes (X)	FAPAppAvlblOnRequestNoChrgInd
FAP Sum Avlbl On Request No Chrg	Yes (X)	FAPSumAvlblOnRequestNoChrgInd
Notified FAP Copy Bill Display	Yes (X)	NotifiedFAPCopyBillDisplayInd
Communtity Notified FAP	Yes (X)	CommuntityNotifiedFAPInd
FAP Translated	Yes (X)	FAPTranslatedInd
Other Publicity	Yes (X)	OtherPublicityInd
FAP Actions On Nonpayment	Yes (true)	FAPActionsOnNonpaymentInd
Permit No Actions	Yes (X)	PermitNoActionsInd
Collection Activities	false	CollectionActivitiesInd
Provided Written Notice	Yes (X)	ProvidedWrittenNoticeInd
Made Effort Orally Notify	Yes (X)	MadeEffortOrallyNotifyInd
Processed FAP Application	Yes (X)	ProcessedFAPApplicationInd
Made Presumptive Elig Determ	Yes (X)	MadePresumptiveEligDetermInd
Nondis Emergency Care Policy	Yes (true)	NondisEmergencyCarePolicyInd
Look Back Medicare	Yes (X)	LookBackMedicareInd
Amounts Generally Billed	false	AmountsGenerallyBilledInd
Gross Charges	false	GrossChargesInd

Supplemental Information SupplementalInformationGrp (19 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule H, Part V, Section B, Line 5 Facility A, 1	Facility A, 1 - A,1 - Spectrum Health Butterworth, A,2 - Spectrum Health Blodgett and A,9 - Spectrum Health Kent Community Campus. The qualitative data collection process involved community health forums and community health surveys with community members. Each of these methods are described in detail along with the questions used in the Kent County Community Health Needs Assessment. The community health forums were conducted by Healthy Kent to better understand the perceptions of health and community concerns of Kent County residents. 28 Community health forums were completed with over 231 Kent county residents participating. The community health survey was administered in an online and paper-based format in both English and Spanish to more than 2,600 individuals who live or work in Kent County. Community partner organizations played an instrumental role in the success of the community health survey as they collected hundreds of responses through targeted outreach amongst service recipients. Many experts on public health were consulted as contributors, reviewers, participants and sponsors of the community health forums, community health surveys and the healthy Kent summit activities. For a listing of all individuals and sources consulted, see appendix b of the Kent County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 2	Facility A, 2 - A,3 - Spectrum Health United and A,10 -Spectrum Health Kelsey. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Montcalm County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 3	Facility A, 3 - A,4 - Spectrum Health Gerber Memorial. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Newaygo County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 4	Facility A, 4 - A,7 - Spectrum Health Reed City. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Lake/Mecosta/Osceola County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 5	Facility A, 5 - A,8 - Spectrum Health Zeeland. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Ottawa County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 6	Facility A, 6 - A,6 - Spectrum Health Big Rapids. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Lake/Mecosta/Osceola County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 7	Facility A, 7 - A,5 - Spectrum Health Ludington. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Mason/northern Oceana/western Lake County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 8	Facility A, 8 - A, 11 - Spectrum Health Pennock. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Barry County CHNA.
Schedule H, Part V, Section B, Line 6a Facility A, 1	Facility A, 1 - A,1 - Spectrum Health Butterworth, A,2 - Spectrum Health Blodgett, A,9 - Spectrum Health Kent Community Campus. METROPOLITAN HOSPITAL SAINT MARY'S HEALTH CARE PINE REST MARY FREE BED REHABILITATION HOSPITAL
Schedule H, Part V, Section B, Line 6a Facility A, 2	Facility A, 2 - A,8 - Spectrum Health Zeeland. HOLLAND HOSPITAL NORTH OTTAWA COMMUNITY HEALTH SYSTEM
Schedule H, Part V, Section B, Line 6b Facility A, 1	Facility A, 1 - A,1 - Spectrum Health Butterworth, A,2 - Spectrum Health Blodgett and A,9 - Spectrum Health Kent Community Campus. Grand Rapids African American Health Institute Kent County Health Department Network 180 The YMCA In addition many community organizations participated in or supported the CHNA process. A full listing of these organizations can be found in Appendix B of the CHNA: http://www.spectrumhealth.org/healthier-communities/community-health-needs-assessment/spectrum-health-grand-rapids
Schedule H, Part V, Section B, Line 6b Facility A, 2	Facility A, 2 - A,8 - Spectrum Health Zeeland. Community Mental Health - Ottawa County Greater Ottawa County United Way Ottawa Department of Public Health
Schedule H, Part V, Section B, Line 6b Facility A, 3	Facility A, 3 - A, 11 - SPECTRUM HEALTH PENNOCK. BARRY EATON DISTRICT HEALTH DEPARTMENT
Schedule H, Part V, Section B, Line 7 Facility A, 1	Facility A, 1 - A,1 - Spectrum Health Butterworth, A,2 - Spectrum Health Blodgett and A,9 - Spectrum Health Kent Community Campus. The CHNA for Spectrum Health Butterworth, Spectrum Health Blodgett and Spectrum Health Kent Community Campus is available on the Kent County Community Health Needs Assessment website: http://www.kentcountychna.org/pdfs/CHNA2014.pdf
Schedule H, Part V, Section B, Line 7 Facility A, 2	Facility A, 2 - A,8 - Spectrum Health Zeeland. The CHNA for Spectrum Health Zeeland is available on the Ottawa County Health Departments website: http://www.miottawa.org/health/ochd/pdf/data/2014-2015_CHNA_Report.pdf
Schedule H, Part V, Section B, Line 7 Facility A, 3	Facility A, 3 - A,11 - SPECTRUM HEALTH PENNOCK. THROUGH THE WORKGROUP MEMBERS AND THEIR RELATED AGENCIES.
Schedule H, Part V, Section B, Line 11 Facility A, 1	Facility A, 1 - SPECTRUM HEALTH SYSTEM REPORTING GROUP A, 1 - A, 11. Spectrum Health System reporting group A is addressing the significant needs identified in the most recently conducted CHNA's through adoption of an implementation strategy that addresses each of the community needs identified through the CHNA, execution of the implementation strategy, participation in the development and execution of a community-wide plan, inclusion of community benefit section in operational plans, adoption of a budget for provision of services that address the needs identified in the CHNA, prioritization of the health needs in the community and prioritization of services that the hospital facilities will undertake to meet health needs in the community. The hospital facilities are addressing many of the significant needs identified in the CHNA, however the hospital facilities will not address all significant health needs identified in the CHNA due to the limited resources and the need to allocate significant resources to the significant health needs that are being addressed. Each hospital facility's implementation plan identifies the significant needs identified in the CHNA but not addressed in the plan. The implementation plans for each hospital faciliity are available at: http://www.spectrumhealth.org/healthier-communities/community-health-needs-assessment
Schedule H, Part V, Section B, Line 13 Facility A, 1	Facility A, 1 - Spectrum Health System Group A,1 - A,11. The organization uses FPG to determine eligibility for free care. an evaluation is not used for discounted care, as applicants that qualify for any assistance receive free care.
Schedule H, Part V, Section B, Line 16 Facility A, 1	Facility A, 1 - Spectrum Health System Group A,1 - A,11. Spectrum Health has implemented measures to widely publicize communications to patients and the public regarding the availability of financial assistance. Communication methods include but are not limited to signage in each hospital emergency department, admissions office(s) and other public locations, information on the Spectrum Health website, the Spectrum Health Patient Handbook, various informational brochures, upon request by any patient, guarantor or community member, word of mouth via Financial Resource Advisors and others, and through community publications and outreach events. In addition, Spectrum Health will offer a plain language summary of its Financial Assistance Eligibility Policy as part of the patient intake and/or discharge process, as well as provide individuals with assistance in completing the application process. Patients will be notified of the Financial Assistance Eligibility Policy for a period of at least 120 days from the date of the first post-discharge billing statement. Patient balances will be eligible for financial assistance evaluation for at least 240 days from the date of the first post-discharge billing statement ("Application Period"). If Spectrum Health receives a financial assistance application during the Application Period, whether the application is complete or incomplete, it will suspend any collection efforts until a determination regarding financial assistance is made.

Field	Value	IRS element (for citing)
Facility	7	FacilityNum

Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp

Oth Hlth Care Fclts OthHlthCareFcltsGrp (7 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	FacilityFacilityTxt
Spectrum Health Surgery Center - East Paris
1000 East Paris	Grand Rapids	MI	49545	Surgical Center (Free Standing Outpatient Facility)
Spectrum Health Surgery Center - Lake Drive
4069-4100 Lake Drive	Grand Rapids	MI	49545	Surgical Center (Free Standing Outpatient Facility)
Spectrum Health Surgery Center - South Pavilion
80 68th Street	Grand Rapids	MI	49548	Surgical Center (Free Standing Outpatient Facility)
Spectrum Health United Hospital Rehab and Nursing Center
615 South Bower St	Greenville	MI	48838	Skilled Nursing Center
Spectrum Health Reed City Hospital Rehab and Nursing Center
300 North Patterson Road	Reed City	MI	49677	Skilled Nursing Center
Spectrum Health Rehab and Nursing Centers
750 Fuller Ave NE	Grand Rapids	MI	49503	Skilled Nursing Center
Spectrum Health Kelsey Hospital Rehab and Nursing Center
418 Washington Ave	Lakeview	MI	48850	Skilled Nursing Center

Supplemental Information Detail SupplementalInformationDetail (25 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule H, Part V, Section B, Line 7 CHNA website address	Spectrum Health Butterworth: http://www.spectrumhealth.org/locations/spectrum-health-hospitals-butterworth-hospital/community-health-needs-assessment Spectrum Health Blodgett: http://www.spectrumhealth.org/locations/spectrum-health-hospitals-butterworth-hospital/community-health-needs-assessment Spectrum Health United: http://www.spectrumhealth.org/locations/spectrum-health-united-hospital/communities/community-health-needs-assessment Spectrum Health Gerber Memorial: http://www.spectrumhealth.org/locations/spectrum-health-gerber-memorial/communities/community%20health%20needs%20assessment Spectrum Health Ludington: http://www.spectrumhealth.org/locations/spectrum-health-ludington-hospital/communities/community-health-needs-assessment Spectrum Health Big Rapids: http://www.spectrumhealth.org/locations/spectrum-health-big-rapids-hospital/communities/community-health-needs-assessment Spectrum Health Reed City: http://www.spectrumhealth.org/locations/spectrum-health-reed-city-hospital/communities/community-health-needs-assessment Spectrum Health Zeeland: http://www.spectrumhealth.org/locations/spectrum-health-zeeland-community-hospital/communities/community-health-needs-assessment Spectrum Health Kent Community Campus: http://www.spectrumhealth.org/healthier-communities/community-health-needs-assessment/spectrum-health-grand-rapids Spectrum Health Kelsey: http://www.spectrumhealth.org/locations/spectrum-health-kelsey-hospital/communities/community-health-needs-assessment Spectrum Health Pennock: http://www.spectrumhealth.org/locations/spectrum-health-pennock/communities/community-health-needs-assessment
Schedule H, Part V, Section B, Line 10 Implementation strategy website address	Spectrum Health Butterworth: http://www.spectrumhealth.org/locations/spectrum-health-hospitals-butterworth-hospital/community-health-needs-assessment Spectrum Health Blodgett: http://www.spectrumhealth.org/locations/spectrum-health-hospitals-butterworth-hospital/community-health-needs-assessment Spectrum Health United: http://www.spectrumhealth.org/locations/spectrum-health-united-hospital/communities/community-health-needs-assessment Spectrum Health Gerber Memorial: http://www.spectrumhealth.org/locations/spectrum-health-gerber-memorial/communities/community%20health%20needs%20assessment Spectrum Health Ludington: http://www.spectrumhealth.org/locations/spectrum-health-ludington-hospital/communities/community-health-needs-assessment Spectrum Health Big Rapids: http://www.spectrumhealth.org/locations/spectrum-health-big-rapids-hospital/communities/community-health-needs-assessment Spectrum Health Reed City: http://www.spectrumhealth.org/locations/spectrum-health-reed-city-hospital/communities/community-health-needs-assessment Spectrum Health Zeeland: http://www.spectrumhealth.org/locations/spectrum-health-zeeland-community-hospital/communities/community-health-needs-assessment Spectrum Health Kent Community Campus: http://www.spectrumhealth.org/healthier-communities/community-health-needs-assessment/spectrum-health-grand-rapids Spectrum Health Kelsey: http://www.spectrumhealth.org/locations/spectrum-health-kelsey- hospital/communities/community-health-needs-assessment Spectrum Health Pennock: http://www.spectrumhealth.org/locations/spectrum-health-pennock/communities/community-health-needs-assessment
Schedule H, Part I, Line 6a Related Organization Information	Spectrum Health System publishes a consolidated community benefit report on its website at www.spectrumhealth.org (click on the link titled "about" then "corporate social responsibilty" or http://www.spectrumhealth.org/about-us/corporate-social-responsibility/community-benefit). In addition the health system holds an annual meeting, which is open to the public, to discuss its community commitments.
Schedule H, Part VI, Line 7 State Filing of Community Benefit Report	If applicable, identify all states with which the organization, or a related organization, files a community benefit report: The state of Michigan does not require a community benefit report to be filed with the state however spectrum health system voluntarily reports consolidated community benefit information to the michigan health and hospital association and in an annual meeting to the community. The community benefit report is also available on the organization's website.
Schedule H, Part I, Line 5b Budgeted Free Care	The organization's financial assistance expense exceeded the budgeted amount in FY17. In conjunction with the Healthy Michigan Plan, the State of Michigan mandated discounts to the uninsured based on financial need. The hospital must accept no more than 115% Medicare rates as payment in full from an uninsured individual with an annual income level up to 250% of the federal poverty level. Under the State of Michigan mandate the hospital facilities provided $9.6 million of discounted care. The State of Michigan mandated discounts are not included in the hospital facilities' financial assistance policy and thus are not included in financial assistance expense.
Schedule H, Part I, Line 7 Total Functional Expenses Used	Since the amount of total functional expenses reported on Form 990, Part IX, Line 25, Column A, includes non-hospital facility expenses (including medical group, skilled nursing, hospice, home care, and other such non-hospital facility expenses), and the community benefit expenses on Part I, Line 7, relate only to hospital facilities, for purposes of calculating total community benefit, a total functional expense amount of $2,417,751,384 was used. This amount represents total functional expenses related to Spectrum Health's hospital facilities only, which yields a more accurate and meaningful disclosure of Spectrum Health's total community benefit percentage.
Schedule H, Part I, Line 6a Community benefit report prepared by related organization	Spectrum Health System (EIN: 38-3382353)
Schedule H, Part I, Line 7g Subsidized Health Services	Subsidized health services offered by Spectrum Health Butterworth include the unreimbursed costs of providing free or subsidized health services and/or community clinics. Subsidized health services were provided at the following clinics by Spectrum Health Butterworth: -Center for Integrated Medicine ("CIM") is a multi-specialty clinic that employs a new model of care to assess and treat high-frequency patients from area emergency rooms. The central goal of the CIM is to identify, accurately diagnose and develop a care plan for each patient. Patients undergo comprehensive exams, a behavioral health exam, addiction assessment, and a medical social work case management evaluation. -DeVos Children's Pediatric Clinic is a residency teaching clinic that teams pediatricians with medical students and residents to provide routine well-child care, diagnosis and treatment for new problems, and pediatric consultation by referral. The clinic's neurosurgery team uses advanced technology and leading-edge protocols to diagnose, treat and manage nervous system disorders. -Spectrum Health OB/GYN Clinic has a dual mission of teaching OB/GYN residents and taking care of the underinsured in the community, including comprehensive obstetric and gynecology services to women of all ages. -Spectrum Health Internal Medicine and Family Practice Clinic offers family care to the underinsured. The clinic serves as a teaching clinic for internal medicine and family practice clinics. -Internal Medicine Residency Practice: The Internal Medicine Residency Clinic has a dual mission of teaching internal medicine residents and taking care of the underinsured in the community, including comprehensive internal medicine services to adults. -Family Medicine Residency Center: The Family Medicine Residency Center has a dual mission of teaching family medicine residents and taking care of the underinsured in the community, including comprehensive services to adults and children. Obstetrics services are offered as well. -Orthopedic Surgery Residency Practice: The Orthopedic Residency Clinic has a dual mission of teaching orthopedic surgery residents and taking care of the underinsured in the community, including general orthopedic surgery servives to adults -General Surgery Residency Practice/ General Surgery Academic Practice: The General Surgery Residency Clinic has a dual mission of teaching general surgery residents and taking care of the underinsured in the community, including comprehensive general surgery services to adults -Plastic Surgery Residency Practice/ The Plastic Surgery Residency Clinic has a dual mission of teaching plastic surgery residents and taking care of the underinsured in the community, including comprehensive plastic surgery services to adults
Schedule H, Part I, Line 7 Bad Debt Expense excluded from financial assistance calculation	82033569
Schedule H, Part I, Line 7 Costing Methodology used to calculate financial assistance	The organization calculates an overall cost-to-charge ratio derived by using the IRS worksheet 2 format, Ratio of Patient Care Cost-to-Charges. All patient segments and payers are used in the calculation.
Schedule H, Part II Community Building Activities	Spectrum Health's hospital facilities are dedicated to the communities they serve. The hospitals work to address the pressing health issues of the communities they serve by promoting and advocating for overall community health improvement. Significant Community Building Activities in FY17 include supporting Ferguson Renaissance Center, an organization that provides permanent supportive housing to previously homeless community members; Health Sciences School Partnership, the region's premier specialty high school focused on preparing students for college career pathways in the wide-ranging health care industry. Spectrum Health also contributes funding and partners with community clinics such as Cherry Health Services, Catherine's Health Center and Exalta Health to provide medical services to improve the health of of adults managing chronic disease, improving children's health, and reducing infant mortality. Spectrum Health is also part of a collaborative partnership with Robert Wood Johnson Foundation and Reinvestment Fund called Invest Health. It focuses on increasing equitable outcomes by reducing infant mortality, lead exposures and increasing food security in historically low income targeted census tract areas. The Invest Health Grand Rapids team will achieve this through scaling workforce models and housing supply with aligned infant mortality, lead and food programming in the targeted census tracts. Additionally, the hospitals host a multitude of free community education seminars and health screenings, health fairs and support groups.
Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount	The provision for uncollectible accounts is based upon management's assessment of historical and expected net collections considering business and general economic conditions in its service area, trends in health care coverage, and other collection indicators. Periodically, management assesses the adequacy of the allowance for uncollectible accounts based upon accounts receivable, payer composition and aging, and historical write-off experience by payer category and other factors. The results of this review are then used to make any modifications to the provision for uncollected accounts to establish an appropriate allowance for uncollectible accounts. For third-party payers, the provision is determined by analyzing contractually due amounts from payers who are known to be having financial difficulties. For self-pay patients, the provision is based on an analysis of past experience related to patients unwilling to pay standard rates charged. The difference between that standard rate charged (less the negotiated discounted rate) and the amount actually collected after the reasonable collection efforts have been exhausted is charged off against the allowance for doubtful accounts. All charges are reported at gross, which is consistent with the reporting methodology used in the organization's financial statements.
Schedule H, Part III, Line 3 Bad Debt Expense Methodology	The hospital facilities are unable to estimate accurately the amount of bad debt expense attributable to patients eligible for free services under the financial assistance policy. Although a portion of bad debt expenses may relate to patients who would qualify for charity care, a reportable figure cannot be reasonably estimated. The hospital facilities have implemented a "propensity to pay" evaluation tool that proactively assesses one's ability and likelihood to pay. This tool has provided a higher degree of focused financial counseling efforts, resulting in a substantial reduction of Bad debt and higher rate of identification of charity accounts.
Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote	The Net Patient Service Revenue, Patient accounts receivable, and allowance for uncollectible accounts footnote is on pages 14 to 16 of the organization's consolidated financial statements.
Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costs	The methodology described in the instructions to schedule H, Part III, Section B, Line 6 does not take into account all costs incurred by the hospital and does not represent the total community benefit conferred in this area. Reasons why Medicare shortfall should be treated as community benefit are: (1) absent the Medicare program, it is likely many of the individuals would qualify for charity care or other needs-based government programs; (2) by accepting payment below cost to treat these individuals, the burdens of government are relieved with respect to these individuals; (3) there is a significant possibility that continued reduction in reimbursement may actually create difficulties in access for these individuals; and (4) the amount spent to cover the Medicare shortfall is money not available to cover charity care and other community benefit needs. In determining Medicare shortfalls the organization uses a ratio of cost-to-charges. In determining the ratio of cost-to-charges the organization adjusts for bad debt expenses, non-patient care activities, Medicaid provider taxes and community benefits accounted for, and or reported, elsewhere. The ratio of cost-to-charges is applied to Medicare charges to determine shortfalls in Medicare reimbursements.
Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance	Patients who qualify for financial assistance are eligible for free care, and thus no collection actions are taken. If financial assistance eligibility would be discovered after commencement of a collection action, then such collection action would be suspended or reversed.
Schedule H, Part V, Section B, Line 16a FAP website	A - Spectrum Health Butterworth: Line 16a URL: http://www.spectrumhealth.org/affording-care/financial-assistance;
Schedule H, Part V, Section B, Line 16b FAP Application website	A - Spectrum Health Butterworth: Line 16b URL: http://www.spectrumhealth.org/affording-care/financial-assistance;
Schedule H, Part V, Section B, Line 16c FAP plain language summary website	A - Spectrum Health Butterworth: Line 16c URL: http://www.spectrumhealth.org/affording-care/financial-assistance;
Schedule H, Part VI, Line 2 Needs assessment	Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B: The CHNA data provides a level foundation on which to plan, develop, and implement new programs and services to meet the needs of our community. Operational services identified by the CHNA, e.g. additional medical clinic locations with extended hours of operation, and a physician recruitment plan has been developed to increase access, both of which have been built into the strategic plan and budget. Additional areas of improvement to community health were identified and are being addressed outside of the CHNA. For example, a community- based approach (Invest Health) is addressing items such as safe, affordable housing, infant mortality, impact hiring as an economic elevator (recognizing the link between wealth creation and health) and food insecurity. These efforts allow Spectrum Health to leverage/multiply funds while doing collaborative work with community to address these issues. The CHNA and Implementation Plans are located at: Spectrum Health Butterworth: http://www.spectrumhealth.org/locations/spectrum-health-hospitals-butterworth-hospital/community-health-needs-assessment Spectrum Health Blodgett: http://www.spectrumhealth.org/locations/spectrum-health-hospitals-butterworth-hospital/community-health-needs-assessment Spectrum Health United: http://www.spectrumhealth.org/locations/spectrum-health-united-hospital/communities/community-health-needs-assessment Spectrum Health Gerber Memorial: http://www.spectrumhealth.org/locations/spectrum-health-gerber-memorial/communities/community%20health%20needs%20assessment Spectrum Health Ludington: http://www.spectrumhealth.org/locations/spectrum-health-ludington-hospital/communities/community-health-needs-assessment Spectrum Health Big Rapids: http://www.spectrumhealth.org/locations/spectrum-health-big-rapids-hospital/communities/community-health-needs-assessment Spectrum Health Reed City: http://www.spectrumhealth.org/locations/spectrum-health-reed-city-hospital/communities/community-health-needs-assessment Spectrum Health Zeeland: http://www.spectrumhealth.org/locations/spectrum-health-zeeland-community-hospital/communities/community-health-needs-assessment Spectrum Health Kent Community Campus: http://www.spectrumhealth.org/healthier-communities/community-health-needs-assessment/spectrum-health-grand-rapids Spectrum Health Kelsey: http://www.spectrumhealth.org/locations/spectrum-health-kelsey-hospital/communities/community-health-needs-assessment Spectrum Health Pennock: http://www.spectrumhealth.org/locations/spectrum-health-pennock/communities/community-health-needs-assessment
Schedule H, Part VI, Line 3 Patient education of eligibility for assistance	Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization's financial assistance policy: Spectrum Health informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization's financial assistance policy through producing information cards and brochures for the uninsured, Community Outreach Programs, Consumer Information classes, Spectrum Health's website, Personal financial Counseling and by providing assistance in the actual enrollment of such programs. Each Spectrum Health facility has a department of financial counselors who work with patients that express any level of concern with paying their bill. In addition, financial counselors proactively identify patients who have qualifying factors for governmental assistance. Spectrum Health also partners with organizations that specialize in the qualification process. If a patient's need for assistance is not identified prior to billing, any concerns as a result of receiving a bill are addressed by financial counselors at that time. Spectrum Health widely publicizes communications to patients and the public on the availability of financial assistance. This is achieved through various methods including, but not limited to, the Spectrum Health Patient Handbook, various informational brochures, signage in each hospital emergency department, admissions offices and other public locations, upon request by any patient, guarantor or community member, word of mouth via financial counselors and others, and through community publications and outreach events. In addition, Spectrum Health lists options for the uninsured and underinsured on its website, along with a copy of the Financial Assistance Eligibility Policy (search "financial assistance" at www.spectrumhealth.org).
Schedule H, Part VI, Line 4 Community information	Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves: Spectrum Health Butterworth, Spectrum Health Blodgett and Spectrum Health Kent Community Campus: Spectrum Health Butterworth, Spectrum Health Blodgett and Spectrum Health Kent Community Campus are located in the same community. They have identified a primary service area of one and a half counties, including Kent county and part of Eastern Ottawa county. The overall service area totals thirteen counties, including Grand Rapids, Michigan, the second largest city in the State. Overall these counties have a total population of over 1,500,000 residents. Kent County is located in Western Michigan and is the fourth largest population center in the state. The county is composed of twenty-one townships, five villages, and nine cities covering 864 square miles. Grand Rapids is the county seat and is 30 miles from Lake Michigan and is the second largest city in the state. The health care resources in Kent County include Spectrum Health Butterworth, Spectrum Health Blodgett, Metropolitan Health, Saint Mary's Health Care, Pine Rest, and Mary Free Bed Rehabilitation Hospital. In addition, the Health Department operates four public health clinics throughout the county that offer personal health services. The Grand Rapids Home for Veterans and the Veterans Affairs Outpatient Clinic provide services for Veterans. In addition to major health centers and publicly funded services, Kent County offers numerous health-related services through non-profit and community-based organizations. For specific population and income/poverty statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/locations/spectrum-health-hospitals-butterworth-hospital/community-health-needs-assessment Spectrum Health United: Spectrum Health United has identified a primary service area comprised of 19 zip codes surrounding Greenville, where Spectrum Health United is located. The overall service area includes Montcalm and portions of adjacent counties that in total support a population of over 100,000 residents. The Healthcare resources in Spectrum Health United's service area include Spectrum Health Kelsey, Carson City Hospital, Sheridan Community Hospital, the mid-Michigan District Health Department, and Cherry Street - Montcalm Area Health Center. For specific population and income/poverty statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/locations/spectrum-health-united-hospital/communities/community-health-needs-assessment Spectrum Health Gerber Memorial: Spectrum Health Gerber Memorial is a critical access facility that has identified a primary service area of several counties including Newaygo County, eastern Oceana County and eastern Muskegon County as primary and northern Kent County and southern Lake County as secondary. Spectrum Health Gerber Memorial is the only major medical facility in the facility's primary service area. For specific population and income/poverty statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/locations/spectrum-health-gerber-memorial/communities/community%20health%20needs%20assessment Spectrum Health Ludington: Spectrum Health Ludington serves a rural community located on the coast of Lake Michigan serving Mason and portions of Oceana and Lake Counties. As the community is a seasonal tourist attraction, the population of the community significantly changes with the seasons. A seasonal migrant population is present due to agricultural employment opportunities in the community. A large portion of the hospitals patients are covered by either medicare or medicaid. Spectrum Health Ludington is the only major medical facility in the facility's service area. For specific population and income/poverty statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/locations/spectrum-health-ludington-hospital/communities/community-health-needs-assessment Spectrum Health Big Rapids: Spectrum Health Big Rapids is located in the mid-western portion of the state of michigan. The hospital serves a five county area surrounding mecosta county that includes a large population with low income status. According to the US census from 2008 to 2012 roughly 23 percent of the population in this area lives below the poverty line. Spectrum Health Big Rapids is the only major medical facility located in the facility's service area. For specific population and income/poverty statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/locations/spectrum-health-big-rapids-hospital/communities/community-health-needs-assessment Spectrum Health Reed City: Spectrum Health Reed City is a critical access facility that has identified a primary service area of three counties, including Lake, Osceola and a portion of north central Mecosta County. Overall these counties have a total population of over 75,600 residents. Osceola County is located in Northern Michigan approximately 80 miles North of Grand Rapids. The rural county is composed of sixteen townships, four villages, and two cities covering 573 square miles. Reed City is the county seat. The only major medical facility in Osceola County is Spectrum Health Reed City. In addition, the Health Department is a branch office of the Central Michigan District Health Department. Located West of Osceola County, Lake county is composed of fifteen townships and two villages covering 575 square miles. Baldwin is the county seat. There are no major medical facilities in Lake County. For specific population and income/poverty statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/locations/spectrum-health-reed-city-hospital Spectrum Health Zeeland: Spectrum Health Zeeland HAS IDENTIFIED A PRIMARY SERVICE AREA INCLUSIVE OF MUCH OF OTTAWA COUNTY AND THE SURROUNDING LAKESHORE REGION. Overall the service area of Spectrum Health Zeeland has a population of over 270,000. The healthcare resources in Ottawa county include Spectrum Health Zeeland, Holland Hospital, and North Ottawa Community Health System. Ottawa County offers numerous health related services including two free medical clinics and a variety of services through non profit agencies such as the Ottawa County Health Department and Ottawa County Community Mental Health For specific population and income/poverty statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/locations/spectrum-health-zeeland-community-hospital Spectrum Health Kelsey: Spectrum Health Kelsey is a critical access facility that serves the medical needs of the residents of Lakeview, MI and the far-northern portion of a primary service area shared with Spectrum Health United, a related organization. The primary service area is comprised of 19 zip codes surrounding Lakeview, where Spectrum Health Kelsey is located, and includes Montcalm and portions of adjacent counties that support a population of over 100,000 residents. The Healthcare resources in Spectrum Health Kelsey's service area include Spectrum Health United, Carson City Hospital, and Sheridan Community Hospital, the mid-Michigan District Health Department, and Cherry Street - Montcalm Area Health Center. For specific population and income/poverty statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/locations/spectrum-health-kelsey-hospital/communities/community-health-needs-assessment Spectrum Health Pennock: Spectrum Health Pennock is located in Barry County and is uniquely located in the middle of four (4) larger metropolitan areas: Grand Rapids, Lansing, Kalamazoo, and Battle Creek. The primary service area is identified as Barry County and supports a population of residents over 59,000. Spectrum Health Pennock is the only hospital within a 35 mile radius servicing residents of the community. Other healthcare resources available in the community include both independent and pennock employed physician offices, the barry community free clinic, health connections clinic, and pennock urgent care center. For specific population and income/poverty statistics see the community health needs assessment accessible at http://www.spectrumhealth.org/locations/spectrum-health-pennock/communities/community-health-needs-assessment
Schedule H, Part VI, Line 5 Promotion of community health	Provide any other information important to describing how the organization's hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.): The BOARD OF DIRECTORS of each facility on Part V, Section A are substantially COMPOSED OF INDEPENDENT COMMUNITY MEMBERS that RESIDE IN the PRIMARY SERVICE AREA of the hospital. All hospitals in Spectrum Health System ALSO EXTEND MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY. Spectrum Health System invests net earnings in improving patient care, building and renovating facilities, purchasing new technology, providing health education and funding community programs. PEOPLE THROUGHOUT THE COMMUNITY CAN COUNT ON all Spectrum Health System hospital facilities TO BE STANDING BY WITH EMERGENCY CARE 24 HOURS A DAY, 365 DAYS A YEAR. THE EMERGENCY DEPARTMENTs are STAFFED WITH BOARD-CERTIFIED EMERGENCY CARE PHYSICIANS AND A NURSING STAFF THAT IS TRAINED AND EXPERIENCED IN EMERGENCY CARE. FURTHERMORE, NO PATIENT IS DENIED TREATMENT, REGARDLESS OF THEIR ABILITY TO PAY.
Schedule H, Part VI, Line 6 Affiliated health care system	If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served: Spectrum Health is an integrated not-for-profit health system in West Michigan offering a full continuum of care through the Spectrum Health Hospital Group, which is comprised of twelve hospitals including Helen DeVos Children's Hospital, a state of the art children's hospital and more than 175 service sites; the Spectrum Health Medical Group physician group totaling more than 1,500 providers; and Priority Health, a health plan with 792,000 members. Spectrum Health is West Michigan's largest employer with more than 25,500 employees. The integrated health system provided $372 million in community benefit during its 2017 fiscal year. The $372 million in community benefit includes community benefit activities by the facilities included on Schedule H Hospitals as well as community benefit activities of other organization across the integrated health system. Each hospital facility included on Part V, Section A is a member of the affiliated group of entities within Spectrum Health. Each hospital facility is responsible for creating value within its respective community. From its inception, Spectrum Health has been a faithful steward of its community assets. As a West Michigan-based not-for-profit health system, the organization invests its net earnings to improve patient care, build and renovate facilities, purchase new technology, provide health education and fund local community programs. Over the years, our mission has remained the same-to improve the health of the communities we serve. We take our mission seriously. It is central to our strategic discussions and guides our investments and the allocation of our resources. Spectrum Health is committed to providing value to the people we serve. "Value" means access to high-quality health care at affordable costs, as well as access to the full continuum of health care services, from health insurance to outpatient care to inpatient and home care, and everything in between. Spectrum Health has hundreds of programs that support its mission "to improve the health of the communities we serve." These programs are brought together under ten key areas: Healthier Communities, Education, Inclusion and Diversity, Community Engagement, Research, Innovation, Employee Engagement, Sustainability, Regional Relationships and Community Benefit.
Schedule H, Part VI, Line 7 State filing of community benefit report	MI

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (32 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
Cherry Street Health Services
550 Cherry St SE	Grand Rapids	MI	49503	382853534	501(c)(3)	$300,000	Vision & Dental care
Spectrum Health System
100 Michigan St NE	Grand Rapids	MI	49503	383382353	501(c)(3)	$191,523	General Support
Access of West Michigan
2850 Kalamazoo SE	Grand Rapids	MI	49506	383195190	501(c)(3)	$150,000	Food Pantry Assistance for Chronic Health Conditions
Heart of West MI United Way
118 Commerce Ave SW	Grand Rapids	MI	49503	381360923	501(c)(3)	$146,870	Essential Needs Task Force
Grand Rapids Public Schools
1331 Franklin St SE	Grand Rapids	MI	49506	386002019	Governmental Entity	$123,333	Health, Science & Technology Program for underserved youth
Health Intervention Services
15 Andre St	Grand Rapids	MI	49503	383273825	501(c)(3)	$115,806	Medical Care Services
Asthma Network of West Michigan
390 Jefferson SE Ste 3	Grand Rapids	MI	49503	383351467	501(c)(3)	$107,000	Asthma prevention
Healthnet of West MI DBA Kent Health Plan
620 Century Ave SW	Grand Rapids	MI	49503	383609504	501(c)(3)	$100,000	Obesity Management and Physical Fitness
Mel Trotter Ministries
225 Commerce SW	Grand Rapids	MI	49503	381410467	501(c)(3)	$90,000	Recouperation Center Services/Food Assistance
Home Repair Services
1100 South Division	Grand Rapids	MI	49507	382263817	501(c)(3)	$70,000	Food and Nutrition Education through Community Food Club
Catherines Health Center
1211 Lafayette NE	Grand Rapids	MI	49506	203572418	501(c)(3)	$60,000	Medical Care Services
Healthy Homes Coalition
742 Franklin St SE	Grand Rapids	MI	49507	205326650	501(c)(3)	$50,000	Asthma prevention
National Kidney Foundation
1169 Oak Valley Drive NE	Ann Arbor	MI	48108	381559941	501(c)(3)	$50,000	Obesity Management and Physical Fitness
YMCA
475 Lake Michigan Dr NW	Grand Rapids	MI	49503	381358058	501(c)(3)	$50,000	Obesity Management and Physical Fitness
Family Futures
678 Front Ave NW	Grand Rapids	MI	49504	382605028	501(c)(3)	$37,000	Early Childhood development evaluation
Wellhouse
600 Cass SE	Grand Rapids	MI	49503	382779457	501(c)(3)	$35,000	Food and Nutrition Education
Literacy Center of West Michigan
1120 Monroe Ave NW	Grand Rapids	MI	49503	382725232	501(c)(3)	$35,000	Literacy Programming
LINCUP
1167 Madison Ave SE	Grand Rapids	MI	49507	383537915	501(c)(3)	$34,500	Social Determinants of Health Management
Grand Rapids African American Health Institute
515 Michigan NE	Grand Rapids	MI	49503	061658200	501(c)(3)	$25,000	Food & Health Education
Heartside Ministries
54 S Division	Grand Rapids	MI	49503	382477760	501(c)(3)	$25,000	Medical Care Services
Steepletown Neighborhood
671 Davis Ave NW	Grand Rapids	MI	49504	383246215	501(c)(3)	$25,000	Food and Nutrition Education
Baxter Center
935 Baxter SE	Grand Rapids	MI	49503	382779590	501(c)(3)	$20,000	Underserved GED Assistance
Degage Ministries
144 Division Ave S	Grand Rapids	MI	49503	381912094	501(c)(3)	$20,000	Medical & Food Support
Sandcastles Childrens Museum
PO Box 595 129 E Ludington Ave	Ludington	MI	49431	352340348	501(c)(3)	$19,685	Create an interactive Nursery Exhibit
Catholic Charities of West MI
40 Jefferson Ave SE	Grand Rapids	MI	49503	383014273	501(c)(3)	$12,500	Medical Care Services
LudingtonScottville Area Chamber of Commerce
5300 West US 10	Ludington	MI	49431	380775025	501(c)(6)	$8,000	Title sponsorship of Ludington Lakeshore Classic
Ludington Half Marathon
3917 N Lakeshore Drive	Ludington	MI	49431	272299211	501(c)(3)	$7,000	Title Sponsorship to promote wellness
Fulton Street Farmer's Market
1145 Fulton Street East	Grand Rapids	MI	49503	462859250	501(c)(3)	$6,000	Food Assistance Program
Salvation Army (DBA Kroc Center)
2500 South Division	Grand Rapids	MI	49507	382699000	501(c)(3)	$6,000	Obesity Management and Physical Fitness
Grand Rapids Youth Commonwealth (DBA Boys & Girls Club)
235 Straight Ave NW	Grand Rapids	MI	49504	380593958	501(c)(3)	$5,000	Supplies
Family Outreach Center Inc
1939 Division Ave	Grand Rapids	MI	49507	382272711	501(c)(3)	$5,000	Behavioral Health for the underserved
Community Foundation for Mason County
PO Box 10	Ludington	MI	49431	386114135	501(c)(3)	$5,000	Pickleball court construction. Promotion of wellness

Field	Value	IRS element (for citing)
Total501c3 Org	31	Total501c3OrgCnt
Total Other Org	1	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS	GrantTypeTxt
Recipient	12	RecipientCnt
Cash Grant	$12,000	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.	FormAndLineReferenceDesc
Explanation	Spectrum Health only provides grants to organizations that have a mission and values that closely align with the mission and values of Spectrum Health. Spectrum Health focuses on providing grants to organizations that improve the health of the underserved in the community and/or organizations that increase access to health care. Recipients receiving grants greater than $25,000 are required to submit to Spectrum Health quarterly itemized financial reports. For grants less than $25,000 Spectrum Health documents the restriction of the funds for specific programs that support the underserved or increase access to health care. The purpose of not requesting financial reports for smaller gifts is due to the significant level of effort that it would impose upon the community organizations who often have limited resources to provide the documentation. Spectrum Health provides scholarships to local high school or college students pursuing medical careers. To be eligible for the scholarship students must provide academic transcripts and/or letter of acceptance from an accredited college. Scholarship funds are paid directly to the student's college.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (true)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (true)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (true)	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (79 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Christina Freese-Decker
See Schedule O	$0	$734,498	$0	$390,398	$0	$44,647	$0	$400,371	$0	$121,694	$0	$1,691,608	$0	$48,693
Gwen Sandefur
President, SHH	$434,865	$0	$143,000	$0	$3,481	$0	$126,674	$0	$68,218	$0	$776,238	$0	$0	$0
Randall Stasik
President, SHGM	$284,112	$0	$399,101	$0	$7,472	$0	$98,800	$0	$52,226	$0	$841,711	$0	$275,436	$0
Mary Kay Vandriel
President, SHBR & SHRC	$257,418	$0	$105,305	$0	$14,221	$0	$108,176	$0	$49,996	$0	$535,116	$0	$13,791	$0
Sheryl Lewis-Blake
President, SHP	$267,938	$0	$95,240	$0	$4,021	$0	$61,569	$0	$56,020	$0	$484,788	$0	$0	$0
Andrea Leslie
President, SHU & SHK	$154,081	$0	$41,569	$0	$794	$0	$8,808	$0	$26,340	$0	$231,592	$0	$0	$0
Brian Brasser
President, SHU & SHK - Part Year	$0	$274,824	$0	$126,377	$0	$2,076	$0	$87,721	$0	$59,442	$0	$550,440	$0	$29,300
Ron Lewis
President, SHZ	$246,638	$0	$59,957	$0	$1,596	$0	$58,086	$0	$53,077	$0	$419,354	$0	$0	$0
Marc Chircop
See Schedule O	$429,812	$0	$192,091	$0	$27,022	$0	$154,981	$0	$75,392	$0	$879,298	$0	$45,741	$0
Douglas Welday
See Schedule O	$424,327	$0	$164,240	$0	$4,317	$0	$103,041	$0	$72,247	$0	$768,172	$0	$22,408	$0
Chad Tuttle
See Schedule O	$239,294	$0	$77,077	$0	$2,028	$0	$69,189	$0	$48,778	$0	$436,366	$0	$0	$0
Kevin Smith
See Schedule O	$182,097	$0	$47,690	$0	$1,732	$0	$10,303	$0	$18,615	$0	$260,437	$0	$0	$0
Karen Pakkala
See Schedule O	$177,232	$0	$46,237	$0	$4,713	$0	$12,875	$0	$6,292	$0	$247,349	$0	$0	$0
Jason Slaikeu MD
See Schedule O	$486,642	$0	$66,203	$0	$9,087	$0	$15,900	$0	$27,464	$0	$605,296	$0	$0	$0
Gregory Gadbois MD
Chair, SHMG - Part Year	$179,860	$96,942	$0	$66,566	$5,887	$468	$18,120	$5,730	$15,174	$7,735	$219,041	$177,441	$0	$0
John Schuen MD
Vice Chair, SHMG	$286,463	$0	$40,479	$0	$14,173	$0	$30,230	$0	$31,580	$0	$402,925	$0	$0	$0
Brian Phillips
Treasurer, SHMG	$361,752	$0	$500	$0	$8,868	$0	$26,500	$0	$22,484	$0	$420,104	$0	$0	$0
Darryl Elmouchi MD
President, SHMG	$674,105	$0	$95,485	$0	$32,037	$0	$19,875	$0	$47,388	$0	$868,890	$0	$0	$0
Seth Wolk MD
See Schedule O	$0	$724,703	$0	$336,751	$0	$45,468	$0	$333,414	$0	$116,449	$0	$1,556,785	$0	$0
Douglas Apple MD
Interim President, SHMG - Part Year	$444,442	$0	$178,729	$0	$2,927	$0	$144,308	$0	$72,273	$0	$842,679	$0	$30,435	$0
Vicki Weaver
President, SHF	$278,866	$0	$93,705	$0	$5,088	$0	$23,850	$0	$10,934	$0	$412,443	$0	$0	$0
Richard Breon
See Schedule O	$0	$1,292,901	$0	$6,604,791	$0	$47,682	$0	$1,311,971	$0	$210,655	$0	$9,468,000	$0	$5,573,130
Joan A BUDDEN
See Schedule O	$0	$719,086	$0	$367,769	$0	$19,776	$0	$340,216	$0	$119,548	$0	$1,566,395	$0	$74,685
David Krhovsky MD
Director, SHGM	$356,722	$0	$70,610	$0	$5,792	$0	$5,300	$0	$62,962	$0	$501,386	$0	$0	$0
Allan Nelson MD
Director, SHL	$242,947	$0	$500	$0	$21,987	$0	$30,813	$0	$26,962	$0	$323,209	$0	$0	$0
Patrick O'Hare
Director, SHL	$0	$499,504	$0	$281,543	$0	$22,598	$0	$268,314	$0	$76,317	$0	$1,148,276	$0	$48,785
Christopher Skinner MD
Director, SHBR	$379,390	$0	$500	$0	$6,612	$0	$15,900	$0	$17,178	$0	$419,580	$0	$0	$0
Donald Bradley
Director, SHRC - Part Year	$204,062	$0	$250	$0	$5,968	$0	$16,805	$0	$17,977	$0	$245,062	$0	$0	$0
Scott Grindel
Director, SHRC - Part Year	$179,182	$0	$500	$0	$7,482	$0	$15,784	$0	$22,347	$0	$225,295	$0	$0	$0
Patricia Hoepner
Director, SHRC	$233,606	$0	$500	$0	$7,479	$0	$18,026	$0	$16,713	$0	$276,324	$0	$0	$0
David Ottenbaker MD
See Schedule O	$360,223	$0	$121,221	$0	$15,631	$0	$23,850	$0	$19,139	$0	$540,064	$0	$0	$0
Mary Anne Jones
Director, SHU & SHK	$0	$409,902	$0	$182,403	$0	$5,849	$0	$121,658	$0	$73,844	$0	$793,656	$0	$47,329
Judy Smith MD
Director, SHU & SHK	$465,348	$0	$158,205	$0	$10,202	$0	$19,875	$0	$21,822	$0	$675,452	$0	$0	$0
Thomas Visser MD
Director, SHZ	$537,968	$0	$500	$0	$7,922	$0	$23,850	$0	$23,161	$0	$593,401	$0	$0	$0
JAY LABINE
Director, SHCC	$0	$399,160	$0	$178,183	$0	$2,739	$0	$108,153	$0	$63,485	$0	$751,720	$0	$41,581
Simin Beg
Director, SHMG	$235,344	$0	$16,196	$0	$8,759	$0	$18,009	$0	$29,577	$0	$307,885	$0	$0	$0
Lee Begrow DO
Director, SHMG - Part Year	$346,192	$0	$2,000	$0	$8,882	$0	$26,500	$0	$23,196	$0	$406,770	$0	$0	$0
Michael Harrison MD
Director, SHMG	$472,348	$0	$160,618	$0	$10,914	$0	$26,500	$0	$34,032	$0	$704,412	$0	$0	$0
Melinda Johnson
Director, SHMG	$293,866	$0	$53,651	$0	$6,397	$0	$19,875	$0	$22,836	$0	$396,625	$0	$0	$0
Leslie Jurecko MD
Director, SHMG	$246,677	$0	$58,289	$0	$6,730	$0	$15,209	$0	$23,923	$0	$350,828	$0	$0	$0
Edward Murphy MD
Director, SHMG - Part Year	$752,561	$0	$500	$0	$8,022	$0	$26,500	$0	$23,993	$0	$811,576	$0	$0	$0
Mary O'Callaghan
Director, SHMG	$239,203	$0	$32,209	$0	$9,114	$0	$26,661	$0	$1,047	$0	$308,234	$0	$0	$0
Thomas Rupp MD
Director, SHMG - Part Year	$270,249	$0	$500	$0	$452,006	$0	$23,850	$0	$8,028	$0	$754,633	$0	$0	$0
Matthew Steensma MD
Director, SHMG	$532,277	$0	$500	$0	$7,081	$0	$15,900	$0	$23,503	$0	$579,261	$0	$0	$0
Brett Zimmerman DO
Director, SHMG	$350,183	$0	$47,705	$0	$7,349	$0	$19,875	$0	$17,394	$0	$442,506	$0	$0	$0
William Jewell
Secretary, SHH	$331,445	$0	$138,270	$0	$3,613	$0	$100,405	$0	$55,023	$0	$628,756	$0	$28,764	$0
Shelly Johnson
Chief Operating Officer, SHGM	$141,551	$0	$42,539	$0	$1,176	$0	$5,981	$0	$23,906	$0	$215,153	$0	$0	$0
Kerri Nelson
Controller, SHL	$165,930	$0	$43,346	$0	$1,069	$0	$9,390	$0	$20,765	$0	$240,500	$0	$0	$0
Thomas Knoerl
Controller, SHBR & SHRC	$183,881	$0	$53,981	$0	$827	$0	$15,235	$0	$22,544	$0	$276,468	$0	$0	$0
Catherine Rybicki
Chief Operating Officer, SHBR & SHRC	$161,024	$0	$47,720	$0	$1,661	$0	$15,124	$0	$19,665	$0	$245,194	$0	$0	$0
Carla Neil
Chief Operating Officer, SHP	$180,993	$0	$45,376	$0	$2,546	$0	$14,077	$0	$2,738	$0	$245,730	$0	$0	$0
Kevin Nichols
Controller, SHGM/SHP - Part Year	$150,456	$0	$43,838	$0	$487	$0	$5,027	$0	$20,924	$0	$220,732	$0	$0	$0
Deidre Weller
See Schedule O	$161,934	$0	$44,885	$0	$872	$0	$9,075	$0	$9,025	$0	$225,791	$0	$0	$0
Ryan Johnson
Controller, SHU & SHK	$151,761	$0	$44,861	$0	$331	$0	$6,349	$0	$22,864	$0	$226,166	$0	$0	$0
Priscilla Mahar
Chief Operating Officer, SHU & SHK	$158,605	$0	$52,018	$0	$4,042	$0	$15,421	$0	$20,485	$0	$250,571	$0	$0	$0
Joseph Klesney
Chief Operating Officer, SHZ	$138,592	$0	$40,480	$0	$1,002	$0	$7,816	$0	$21,131	$0	$209,021	$0	$0	$0
Ryan Powers
Controller, SHZ	$144,509	$0	$42,305	$0	$1,055	$0	$8,212	$0	$20,690	$0	$216,771	$0	$0	$0
Pauline Krywanski
SVP, Finance, SHMG - Part Year	$321,678	$0	$142,889	$0	$4,087	$0	$84,358	$0	$37,964	$0	$590,976	$0	$35,971	$0
Julie Lepzinski
SVP, Chief Operating Officer, SHMG	$350,300	$0	$133,707	$0	$2,873	$0	$14,575	$0	$55,513	$0	$556,968	$0	$17,193	$0
Thomas Mcgraw
Secretary, SHMG	$312,521	$0	$138,559	$0	$3,733	$0	$82,041	$0	$57,531	$0	$594,385	$0	$32,507	$0
Joseph Scallen
See Schedule O	$303,480	$0	$109,069	$0	$86,179	$0	$17,635	$0	$322	$0	$516,685	$0	$0	$0
Robert Connors
President, HDVCH, SHH	$505,706	$0	$323,492	$0	$9,488	$0	$21,200	$0	$73,575	$0	$933,461	$0	$156,104	$0
Konstantin Elisevich
Academic Chair, Neurosciences, SHMG	$961,446	$0	$325,138	$0	$12,924	$0	$23,850	$0	$21,843	$0	$1,345,201	$0	$0	$0
Martin Strueber
Surgical Director, Cardiothoracic Surgeon, SHH - Part Year	$528,795	$0	$0	$0	$633,897	$0	$14,575	$0	$15,284	$0	$1,192,551	$0	$0	$0
Marcus Haw
Dept Chief, HDVCH Cardiothorac, SHH	$991,171	$0	$100,000	$0	$15,462	$0	$23,850	$0	$26,477	$0	$1,156,960	$0	$0	$0
Todd Vitaz MD
Physician, SHMG	$1,041,571	$0	$500	$0	$8,810	$0	$15,900	$0	$28,692	$0	$1,095,473	$0	$0	$0
James Lebolt
Physician, SHMG	$919,866	$0	$500	$0	$7,640	$0	$15,900	$0	$30,591	$0	$974,497	$0	$0	$0
Ronald Knaus
See Schedule O	$0	$616,494	$0	$360,724	$0	$29,444	$0	$481,370	$0	$107,541	$0	$1,595,573	$0	$69,284
Lisa Shannon
Former Chief Operating Officer, SHH	$0	$0	$626,610	$0	$663	$0	$0	$0	$0	$0	$627,273	$0	$626,610	$0
Kevin Splaine
Former President, SHH	$0	$0	$16	$0	$304,542	$0	$0	$0	$0	$0	$304,558	$0	$16	$0
John Sella
Former CFO, SHGM	$190,152	$0	$51,543	$0	$1,584	$0	$13,683	$0	$23,014	$0	$279,976	$0	$0	$0
Mark Vipperman
Former President, SHL	$78,805	$0	$438,208	$0	$247,438	$0	$60,894	$0	$39,932	$0	$865,277	$0	$438,208	$0
Connie Downs
Former Controller, SHP	$24,164	$0	$0	$0	$155,619	$0	$0	$0	$3,899	$0	$183,682	$0	$0	$0
James Davidson
See Schedule O	$240,707	$0	$65,565	$0	$3,757	$0	$17,237	$0	$18,537	$0	$345,803	$0	$0	$0
Mark Guzicki
See Schedule O	$0	$251,647	$0	$111,587	$0	$10,871	$0	$18,550	$0	$61,020	$0	$453,675	$0	$25,302
Kenneth Fawcett Jr MD
See Schedule O	$255,693	$0	$137,397	$0	$9,824	$0	$45,346	$0	$59,605	$0	$507,865	$0	$50,643	$0
M Ashraf Mansour MD
Former Vice Chair, SHMG	$615,152	$0	$209,751	$0	$12,924	$0	$26,500	$0	$15,262	$0	$879,589	$0	$0	$0
James Tucci MD
Former President, SHMG	$223,492	$0	$542	$0	$379,122	$0	$18,495	$0	$25,198	$0	$646,849	$0	$42	$0
Larry Jongekrijg
Former Sr. Dir. Foundation Finance / Operations, SHF	$47,748	$0	$0	$0	$113,590	$0	$2,735	$0	$5,268	$0	$169,341	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule J, Part I, Line 1a First-class or charter travel	The organization has provided first class travel and/or charter travel for certain executive employees and/or board members in limited situations. First class and/or charter travel is utilized when commercial air travel was not available for a destination, or not efficient due to schedules and/or connections, and also for bi-annual board retreat travel. In the limited situations where first class and/or charter travel was utilized, it was paid for as part of a corporate award airline mileage program at no additional cost to the organization. To the extent the benefit is deemed reportable, it is treated as taxable compensation in a 1099 or W-2 to the recipient.
Schedule J, Part I, Line 1a Tax indemnification and gross-up payments	Participants in the EMBA Program, upon graduation, take into income the forgiven loan amounts (upon meeting specific particiption requirements). The payments are grossed up to cover any additional tax due as a result.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees	The organization provided health club dues for eleven executive employees. These amounts were treated as taxable compensation and included in Form W-2.
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation	See disclosure on Schedule O for Form 990, Part VI, Sec B, Line 15A
Schedule J, Part I, Line 4a Severance or change-of-control payment	$94,613 Connie Downs $84,594 Larry Jongekrijg $443,984 Thomas Rupp $303,762 Kevin Splaine $600,000 Martin Strueber $345,958 James Tucci $208,034 Mark Vipperman
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan	$ 30,435 Douglas Apple $ 29,300 Brian Brasser $ 5,573,130 Richard Breon $ 74,685 Joan Budden $ 45,741 Marc Chircop $ 156,104 Robert Connors $ 50,643 Kenneth Fawcett, JR $ 48,693 Christina Freese-Decker $ 25,302 Mark Guzicki $ 28,764 William Jewell $ 47,329 Mary Anne Jones $ 69,284 Ronald Knaus $ 35,971 Pauline Krywanski $ 41,581 Jay Labine $ 17,193 Julie Lepzinski $ 32,507 Thomas McGraw $ 48,785 Patrick O'Hare $ 626,610 Lisa Shannon $ 16 Kevin Splaine $ 275,436 Randall Stasik $ 42 James Tucci $ 13,791 Mary Kay Vandriel $ 438,208 Mark Vipperman $ 22,408 Douglas Welday SCHEDULE J, PART I, LINE 4B IS ANSWERED "YES" BECAUSE CERTAIN INDIVIDUALS, DO "PARTICIPATE IN" SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN(S). SOME INDIVIDUALS RECEIVED DISTRIBUTIONS DURING THE YEAR (AS REPORTED ON THIS LINE) WHEREAS OTHERS PARTICIPATED IN THE PLAN(S) BUT DID NOT RECEIVE DISTRIBUTIONS. Due to certain age restrictions of the plan, Richard Breon received a distribution from the supplemental executive retirement plan this year pursuant to the plan requirements. This distribution was from Mr. Breon's employer, Spectrum Health System and is reported on this form due to the corporate relationship as the parent of the Group Return. DISTRIBUTIONS REPORTED ON THIS LINE ARE ALSO INCLUDED IN SCHEDULE J, PART II, COLUMN F AS COMPENSATION REPORTED IN A PRIOR YEAR. The nonqualified retirement plans are an industry standard and are subject to the funding requirements of nonqualified deferred compensation plans under ERISA and federal tax regulations.
Schedule J, Part I, Line 7 Non-fixed payments	SCHEDULE J, PART I, LINE 7, IS ANSWERED "YES" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, RECEIVED A NON-FIXED PAYMENT DURING THE YEAR. THE NON-FIXED PAYMENTS ARE INCLUDED IN SCHEDULE J, PART II, COLUMN C.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Kent Hospital Finance Authority (2011AB)
A	382350002	490580DQ7	2011-06-22	$212,859,639	2005B & 2008B1 Revenue Refunding Bonds	false	false	false
Kent Hospital Finance Authority (2011C)
B	382350002	490580ED5	2011-11-09	$75,511,075	2008B2 Revenue Refunding Bonds	false	false	Yes (true)
Kent Hospital Finance Authority (2008C)
C	382350002	490580CY1	2008-09-09	$67,200,000	1998B Refunding Bond	false	false	Yes (true)
Kent Hospital Finance Authority (2012AB)
D	382350002	000000000	2012-01-17	$112,980,000	2008A1 & 2008B2 Revenue Refunding Bonds	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Bond DefeasedBondDefeasedAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$30,592,402	$0	$212,859,639	$0	$0	$0	$1,359,065	$0	$0	$50,000,574	$161,500,000	$0	2010	Yes (true)	false	Yes (true)	Yes (true)
B	$0	$0	$75,511,075	$0	$0	$0	$836,075	$0	$0	$0	$74,675,000	$0	2011	Yes (true)	false	Yes (true)	Yes (true)
C	$19,600,000	$0	$67,200,000	$0	$0	$0	$0	$0	$0	$0	$67,200,000	$0	2008	Yes (true)	false	Yes (true)	Yes (true)
D	$0	$0	$112,980,000	$0	$0	$0	$255,000	$0	$0	$0	$112,725,000	$0	2012	Yes (true)	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Engage Bond Counsel ResearchEngageBondCounselResearchInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)
B	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)
C	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)
D	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	false	Yes (true)	Yes (true)	false	false	false	Yes (true)
B	false	Yes (true)	false	false	false	false	Yes (true)
C	false	Yes (true)	Yes (true)	false	false	false	Yes (true)
D	false	Yes (true)	Yes (true)	false	false	false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)
C	Yes (true)
D	Yes (true)

Supplemental Information Detail SupplementalInformationDetail (16 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule K, Part I Tax Exempt Bonds	BONDS ARE ISSUED ON BEHALF OF AN OBLIGATED GROUP AND DESIGNATED AFFILIATES UNDER the 1998 Master Trust Indenture (MTI). ALL OBLIGATED GROUP MEMBERS AND/OR DESIGNATED AFFILIATES ARE PART OF THE SAME HEALTH SYSTEM AND ARE TAX-EXEMPT 501(C)(3) CHARITABLE ORGANIZATIONS. THE 2015a BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP AND/OR DESIGNATED AFFILIATES: SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2014AB BOND IS ATTRIBUTABLE TO THREE LEGAL ENTITIES WITHIN THE OBLIGATED GROUP AND/OR DESIGNATED AFFILIATES: SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION (EIN 38-1359517) ZEELAND COMMUNITY HOSPITAL (EIN 38-1411184) THE 2012AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP AND/OR DESIGNATED AFFILIATES: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2011C BOND IS ATTRIBUTABLE TO TWO LEGAL ENTITIES WITHIN THE OBLIGATED GROUP AND/OR DESIGNATED AFFILIATES: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) * SPECTRUM HEALTH UNITED (EIN 38-1358412) THE 2011AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP AND/OR DESIGNATED AFFILIATES: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2008C BOND IS ATTRIBUTABLE TO FOUR LEGAL ENTITIES WITHIN THE OBLIGATED GROUP AND/OR DESIGNATED AFFILIATES: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) * SPECTRUM HEALTH CONTINUING CARE CENTER (EIN 38-2415333) * SPECTRUM HEALTH CONTINUING CARE (EIN 38-3242232) * SPECTRUM HEALTH WORTH SERVICES (EIN 38-2786617) THE 2008AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP AND/OR DESIGNATED AFFILIATES: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2003 HELP LOAN IS ATTRIBUTABLE TO ONE LEGAL ENTITY: PENNOCK HOSPITAL (EIN 38-1360562) THE 2006 HELP LOAN IS ATTRIBUTABLE TO ONE LEGAL ENTITY: PENNOCK HOSPITAL (EIN 38-1360562) THE 2011 HELP LOAN IS ATTRIBUTABLE TO ONE LEGAL ENTITY: PENNOCK HOSPITAL (EIN 38-1360562) THE 2013 HELP LOAN IS ATTRIBUTABLE TO ONE LEGAL ENTITY: PENNOCK HOSPITAL (EIN 38-1360562)
Schedule K, Part I Tax Exempt Bonds	The Mason County Hospital Finance Authority 2012A and 2012B Bonds are Attributable to One Legal Entity: *Memorial Medical Center of West Michigan (EIN 38-1359266) The Mason County Hospital Finance Authority 2012B Bonds were converted from taxable to tax-exempt bonds on August 14, 2014.
Schedule K, Part I, Column (i) Pooled Financing Arrangement	THE MICHIGAN STATE HOSPITAL FINANCE AUTHORITY (MSHFA) WAS CREATED BY ACT 38 OF 1969, HOSPITAL FINANCE AUTHORITY ACT FOR THE PURPOSE OF MAKING LOANS TO HEALTHCARE ORGANIZATIONS IN MICHIGAN. MSHFA OFFERS HEALTHCARE EQUIPMENT LOAN PROGRAM (HELP) BOND ISSUES WHICH ARE POOLED LOANS OFFERING ASSISTANCE TO BOTH LARGE INTEGRATED HEALTH DELIVERY SYSTEMS AND A BROAD RANGE OF SMALLER HEALTHCARE PROVIDERS. THE HELP PARTICIPANTS SHARE THE COSTS OF ISSUANCE AND ADMINISTRATIVE FEES AMONG MULTIPLE BORROWERS IN A SINGLE BOND ISSUE. THE AMOUNTS REPORTED ON LINE 1(E) REPRESENT THE ENTIRE BOND ISSUE, WHILE THE AMOUNTS IN PART II, LINE 3 RELATE TO THE PORTION OF THE BONDS ALLOCATED TO PENNOCK HOSPITAL. ANY DIFFERENCE BETWEEN THESE LINES REPRESENTS THE AMOUNT OF BOND PROCEEDS REPORTED ON SCHEDULE K OF OTHER UNAFFILIATED HEALTHCARE PROVIDERS. POOLED FINANCING FOR THE HELP LOANS APPLIES TO THE FOLLOWING BONDS: MICHIGAN STATE HOSPITAL FINANCE AUTHORITY (2003 HELP LOAN) MICHIGAN STATE HOSPITAL FINANCE AUTHORITY (2006 HELP LOAN) MICHIGAN FINANCE AUTHORITY (2011 HELP LOAN) MICHIGAN FINANCE AUTHORITY (2013 HELP LOAN)
Schedule K, Part IV, Line 2c COLUMN A	Issuer name: Kent Hospital Finance Authority (2011AB) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part IV, Line 2c COLUMN B	Issuer name: Kent Hospital Finance Authority (2011C) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part IV, Line 2c COLUMN C	Issuer name: Kent Hospital Finance Authority (2008C) The calculation for computing no rebate due was performed on 07/15/2009
Schedule K, Part IV, Line 2c COLUMN D	Issuer name: Kent Hospital Finance Authority (2012AB) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part IV, Line 2c COLUMN A	Issuer name: Kent Hospital Finance Authority (2008A & 2008B) The calculation for computing no rebate due was performed on 07/15/2009
Schedule K, Part IV, Line 2c COLUMN B	Issuer name: Mason County Hospital Finance Authority (2012A) The calculation for computing no rebate due was performed on 03/09/2015
Schedule K, Part IV, Line 2c COLUMN C	Issuer name: Kent Hospital Finance Authority (2014AB) The calculation for computing no rebate due was performed on 06/18/2014
Schedule K, Part IV, Line 2c COLUMN D	Issuer name: Mason County Hospital Finance Authority (2012B) The calculation for computing no rebate due was performed on 03/09/2015
Schedule K, Part IV, Line 2c COLUMN A	Issuer name: Kent Hospital Finance Authority (2015A) The calculation for computing no rebate due was performed on 06/03/2015
Schedule K, Part IV, Line 2c COLUMN B	Issuer name: Michigan State Hospital Finance Authority (2003 HELP LOAN) The calculation for computing no rebate due was performed on 12/10/2003
Schedule K, Part IV, Line 2c COLUMN C	Issuer name: Michigan State Hospital Finance Authority (2006 HELP LOAN) The calculation for computing no rebate due was performed on 08/29/2007
Schedule K, Part IV, Line 2c COLUMN D	Issuer name: Michigan Finance Authority (2011 HELP LOAN) The calculation for computing no rebate due was performed on 06/29/2011
Schedule K, Part IV, Line 2c COLUMN A	Issuer name: Michigan Finance Authority (2013 HELP LOAN) The calculation for computing no rebate due was performed on 10/10/2013

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Kent Hospital Finance Authority (2008A & 2008B)
A	382350002	490580CW5	2008-04-15	$471,211,001	2001B, 2007A & 2007B Refunding Bond	false	false	false
Mason County Hospital Finance Authority (2012A)
B	386004870	000000000	2012-06-15	$10,000,000	Revenue and Refunding Bonds (2012A)	false	false	false
Kent Hospital Finance Authority (2014AB)
C	382350002	000000000	2014-01-15	$111,850,000	2008A2 ZCH 2010 Gerber 2002&2007 Revenue Refunding Bonds	false	false	Yes (true)
Mason County Hospital Finance Authority (2012B)
D	386004870	000000000	2014-08-14	$8,475,000	2012B Revenue Bond	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Bond DefeasedBondDefeasedAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$421,211,001	$0	$471,211,001	$0	$13,556,465	$0	$2,528,820	$0	$0	$0	$455,125,716	$0	2008	Yes (true)	false	Yes (true)	Yes (true)
B	$1,435,000	$0	$10,000,000	$0	$0	$0	$193,251	$0	$0	$6,355,082	$3,451,667	$0	2013	Yes (true)	false	Yes (true)	Yes (true)
C	$5,715,000	$0	$111,850,000	$0	$0	$0	$245,000	$0	$0	$0	$111,605,000	$0	2014	Yes (true)	false	Yes (true)	Yes (true)
D	$1,175,000	$0	$8,475,000	$0	$0	$0	$0	$0	$0	$8,475,000	$0	$0	2014	Yes (true)	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Engage Bond Counsel ResearchEngageBondCounselResearchInd	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	0.0	0.0	false	false	Yes (true)
B	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	0.0	0.0	false	false	Yes (true)
C	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	Yes (true)	0.001	0.001	false	false	Yes (true)
D	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	0.0	0.0	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd	Term Of GICTermOfGICPct
A	false	Yes (true)	Yes (true)	false	false	false	Yes (true)
B	false	Yes (true)	Yes (true)	false	false	false	Yes (true)
C	false	Yes (true)	Yes (true)	false	false	false	Yes (true)
D	false	Yes (true)	Yes (true)	false	false	false	Yes (true)	0.0

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)
C	Yes (true)
D	Yes (true)

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
Kent Hospital Finance Authority (2015A)
A	382350002	490580EG8	2015-01-13	$78,400,000	Revenue Refunding Bonds	false	false	false
Michigan State Hospital Finance Authority (2003 HELP LOAN)
B	382889417	59465E5V1	2003-12-10	$13,400,000	Healthcare Equipment	false	false	Yes (true)
Michigan State Hospital Finance Authority (2006 HELP LOAN)
C	382889417	59465HGG5	2007-08-29	$7,500,000	Healthcare Equipment	false	false	Yes (true)
Michigan Finance Authority (2011 HELP LOAN)
D	800596186	59447PFB2	2011-06-29	$5,750,000	Healthcare Equipment	false	false	Yes (true)

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Bond DefeasedBondDefeasedAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$0	$0	$78,400,000	$0	$0	$0	$880,000	$0	$0	$0	$77,520,000	$0	2015	Yes (true)	false	Yes (true)	Yes (true)
B	$3,940,696	$0	$4,300,000	$0	$0	$0	$51,122	$0	$0	$4,248,878	$0	$0	2003	false	false	Yes (true)	Yes (true)
C	$2,389,601	$0	$3,031,165	$0	$0	$0	$36,037	$0	$0	$2,995,127	$0	$0	2008	false	false	Yes (true)	Yes (true)
D	$1,884,305	$0	$4,171,549	$0	$0	$0	$66,804	$0	$0	$4,104,745	$0	$0	2012	false	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Engage Bond Counsel ResearchEngageBondCounselResearchInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)
B	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)
C	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)
D	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Term Of GICTermOfGICPct	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	false	Yes (true)	Yes (true)	false	false	0.0	false	Yes (true)
B	false	Yes (true)	Yes (true)	false	false		false	Yes (true)
C	false	Yes (true)	Yes (true)	false	false		false	Yes (true)
D	false	Yes (true)	Yes (true)	false	false		false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)
C	Yes (true)
D	Yes (true)

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	Michigan Finance Authority (2013 HELP LOAN)	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	800596186	BondIssuerEIN
CUSIP	59447PXP1	CUSIPNum
Bond Issued	2013-10-10	BondIssuedDt
Issue Price	$13,700,000	IssuePriceAmt
Purpose	Healthcare Equipment	PurposeDesc
Defeased	false	DefeasedInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Pool Financing	Yes (true)	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$2,243,359	RetiredAmt
Bond Defeased	$0	BondDefeasedAmt
Total Proceeds	$6,500,000	TotalProceedsAmt
In Reserve Fund	$0	InReserveFundAmt
Capitalized Interest	$0	CapitalizedInterestAmt
Refunding Escrow	$0	RefundingEscrowAmt
Issuance Costs From Proceeds	$77,278	IssuanceCostsFromProceedsAmt
Credit Enhancement	$0	CreditEnhancementAmt
Working Capital Expenditures	$0	WorkingCapitalExpendituresAmt
Capital Expenditures	$6,422,722	CapitalExpendituresAmt
Other Spent Proceeds	$0	OtherSpentProceedsAmt
Unspent	$0	UnspentAmt
Substantial Completion	2014	SubstantialCompletionYr
Current Refunding	false	CurrentRefundingInd
Advance Refunding	false	AdvanceRefundingInd
Final Allocation Made	Yes (true)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (true)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedPropertyInd
Any Lease Arrangements	false	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	Yes (true)	MgmtContractBondFincdPropInd
Engage Bond Counsel Contracts	Yes (true)	EngageBondCounselContractsInd
Any Research Agreements	Yes (true)	AnyResearchAgreementsInd
Engage Bond Counsel Research	Yes (true)	EngageBondCounselResearchInd
Private Bus Use By Others	0.0	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0.0	PrivateBusConcerningUBIPct
Total Private Business Use	0.0	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	false	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (true)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiledInd
No Rebate Due	Yes (true)	NoRebateDueInd
Variable Rate Issue	Yes (true)	VariableRateIssueInd
Hedge Identified In Bks And Rec	false	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	false	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (true)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (true)	ProceduresCorrectiveActionInd

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (9 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan From OrganizationLoanFromOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
DARRYL ELMOUCHI
OFFICER, SHMG	TUITION ASSISTANCE	Yes (X)	$84,600	$54,830	false	false	Yes (true)
DAVID OTTENBAKER MD
DIRECTOR, SHP/SHZ	TUITION ASSISTANCE	Yes (X)	$36,000	$7,846	false	false	Yes (true)
JASON SLAIKEU
OFFICER, SHMG	TUITION ASSISTANCE	Yes (X)	$27,000	$18,587	false	false	Yes (true)
LESLIE JURECKO
DIRECTOR, SHMG	TUITION ASSISTANCE	Yes (X)	$27,000	$27,557	false	false	Yes (true)
BRETT ZIMMERMAN
DIRECTOR, SHMG	TUITION ASSISTANCE	Yes (X)	$27,000	$27,557	false	false	Yes (true)
SIMIN BEG
DIRECTOR, SHMG	TUITION ASSISTANCE	Yes (X)	$27,000	$18,587	false	false	Yes (true)
RYAN JOHNSON
OFFICER, SHU/SHK	TUITION ASSISTANCE	Yes (X)	$13,500	$14,192	false	false	Yes (true)
KEVIN NICHOLS
OFFICER, SHGM/SHP - PART YEAR	TUITION ASSISTANCE	Yes (X)	$13,500	$14,192	false	false	Yes (true)
GREG GADBOIS
OFFICER, SHMG - PART YEAR	TUITION ASSISTANCE	Yes (X)	$13,500	$14,192	false	false	Yes (true)

Field	Value	IRS element (for citing)
Total Balance Due	$197,540	TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (13 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
STEPHEN RECHNER
FAMILY	$635,172	SHMG-SEE SCH L, PART V	false
MARKA STEENSMA
FAMILY	$322,502	SHMG-SEE SCH L, PART V	false
AMWAY HOTEL CORPORATION
BUSINESS	$258,785	SHF-SEE SCH L, PART V	false
TIMOTHY O'CALLAGHAN
FAMILY	$236,031	SHMG-SEE SCH L, PART V	false
MARLENE HOLSTINE
FAMILY	$133,888	SHZ-SEE SCH L, PART V	false
SUSAN PHILLIPS
FAMILY	$133,884	SHMG-SEE SCH L, PART V	false
SHIRLEY TULLER
FAMILY	$84,850	SHL-See Sch L, Part V	false
MICHELLE PETZ
FAMILY	$66,588	SHGM-SEE SCH L, PART V	false
MARGARET MAHAR
FAMILY	$51,288	SHU-SEE SCH L, PART V	false
JENNIFER VIPPERMAN
FAMILY	$48,495	SHL-SEE SCH L, PART V	false
KELLY JOHNSON
FAMILY	$39,073	SHU-SEE SCH L, PART V	false
TARA ANAMA
FAMILY	$34,374	SHZ-SEE SCH L, PART V	false
THOMAS KNOERL II
FAMILY	$24,207	SHRC-SEE SCH L, PART V	false

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule L, Part V SHZ FAMILY RELATIONSHIPS WITH INTERESTED PERSONS	MR. STAN KONYNENBELT, A MEMBER OF SHZ'S BOARD OF DIRECTORS, HAS A SIBLING THAT IS EMPLOYED BY SHZ. (PART IV, LINE 5) MR. KURT WASSINK, A MEMBER OF SHZ'S BOARD OF DIRECTORS, HAS A SISTER-IN-LAW THAT IS EMPLOYED BY SHZ. (PART IV, LINE 12).
Schedule L, Part V SHU FAMILY RELATIONSHIPS WITH INTERESTED PERSONS	MR. RYAN JOHNSON, AN OFFICER OF SHU, HAS A SPOUSE THAT IS EMPLOYED BY SHU. (PART IV, LINE 11) MS. PRISCILLA MAHAR, AN OFFICER OF SHU, HAS A SISTER-IN-LAW THAT IS EMPLOYED BY SHU. (PART IV, LINE 9)
Schedule L, Part V SHGM FAMILY RELATIONSHIPS WITH INTERESTED PERSONS	MR. WILLIAM LEAVER, A MEMBER OF SHGM'S BOARD OF DIRECTORS, HAS A SISTER-IN-LAW THAT IS EMPLOYED BY SHGM. (PART IV, LINE 8)
Schedule L, Part V SHF BUSINESS RELATIONSHIPS WITH INTERESTED PERSONS	MS. MARIA DEVOS, A MEMBER OF SHF'S BOARD OF DIRECTORS, HAS AN INDIRECT OWNERSHIP INTEREST IN A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH SHF. (PART IV, LINE 3)
Schedule L, Part V SHMG FAMILY RELATIONSHIPS WITH INTERESTED PERSONS	MS. MARY O'CALLAGHAN, A MEMBER OF THE SHMG BOARD OF DIRECTORS, HAS A SPOUSE THAT IS EMPLOYED BY SHMG. (PART IV, LINE 4) MR. BRIAN PHILLIPS, AN OFFICER AND MEMBER OF THE SHMG BOARD OF DIRECTORS, HAS A SPOUSE THAT IS EMPLOYED BY SHMG. (PART IV, LINE 6) MS. MELINDA JOHNSON, A MEMBER OF THE SHMG BOARD OF DIRECTORS, HAS A FATHER-IN-LAW THAT IS EMPLOYED BY SHMG. (PART IV, LINE 1) MR. MATTHEW STEENSMA, A MEMBER OF THE SHMG BOARD OF DIRECTORS, HAS A SPOUSE THAT IS EMPLOYED BY SHMG. (PART IV, LINE 2)
Schedule L, Part V SHL BUSINESS AND FAMILY RELATIONSHIPS WITH INTERESTED PERSONS	MS. LINDA CRONENWETT, A MEMBER OF SHL'S BOARD OF DIRECTORS, HAS A SPOUSE THAT IS EMPLOYED BY SHL. (PART IV, LINE 7) MR. MARK VIPPERMAN, A FORMER OFFICER OF SHL, HAS A DAUGHTER THAT IS EMPLOYED BY SHL. (PART IV, LINE 10)
Schedule L, Part V SHRC FAMILY RELATIONSHIPS WITH INTERESTED PERSONS	MR. THOMAS KNOERL, AN OFFICER OF SHRC, HAS A SON THAT IS EMPLOYED BY SHRC. (PART IV, LINE 13)

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	6	ContributionCnt
Noncash Contributions Rpt F990	$10,720	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$1,950	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$56,522	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Collectibles CollectiblesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	11	ContributionCnt
Noncash Contributions Rpt F990	$970	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Food Inventory FoodInventoryGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	75	ContributionCnt
Noncash Contributions Rpt F990	$18,348	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	Certificates/Events	274	$76,613	Market value
Yes (X)	Various	453	$274,911	Market value

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule M, Part I Explanations of reporting method for number of contributions	FormAndLineReferenceDesc
Explanation	Art - Works of art - Number of Contributions Collectibles - Number of Contributions Food inventory - Number of Contributions Other - Certificates/Events Number of Contributions - Certificates etc. Other - Various Number of Contributions	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (46 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4a SPECTRUM HEALTH HOSPITAL GROUP, CONTINUED	SPECTRUM HEALTH HOSPITAL GROUP SPECTRUM HEALTH HOSPITALS - GRAND RAPIDS ("SHH") CONSISTS OF BLODGETT HOSPITAL & BUTTERWORTH HOSPITAL (THE CAMPUS OF WHICH INCLUDES THE HELEN DEVOS CHILDREN'S HOSPITAL, THE FRED AND LENA MEIJER HEART CENTER, AND THE LEMMEN- HOLTON CANCER PAVILION) WITH APPROXIMATELY 1,170 LICENSED BEDS COMBINED. THE HOSPITALS ARE ACUTE CARE INPATIENT FACILITIES WHICH INCLUDE SPECIALTY CRITICAL CARE UNITS & OUTPATIENT SERVICES. BUTTERWORTH IS THE ONLY LEVEL I TRAUMA CENTER IN WEST MICHIGAN. BLODGETT IS HOME TO THE CENTER FOR ACUTE REHABILITATION, A 30-BED INPATIENT FACILITY HELPING PATIENTS REGAIN INDEPENDENCE. HELEN DEVOS CHILDREN'S HOSPITAL IS MICHIGAN'S LARGEST NEONATAL CENTER, CARING FOR MORE THAN 1,400 CRITICALLY ILL AND PREMATURE BABIES ANNUALLY. THE FRED AND LENA MEIJER HEART CENTER IS A LEADER IN HEART AND VASCULAR CARE IN THE REGION, STATE, AND NATION. LEMMEN-HOLTON CANCER PAVILION IS THE LARGEST CANCER SERVICES PROVIDER IN THE REGION. TOGETHER THESE RESOURCES PROVIDE A COORDINATED CONTINUUM OF HEALTH CARE SERVICES TO THE CITIZENS OF WEST MICHIGAN AND TREAT ALL PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. NOTABLE HIGHLIGHTS FOR THE YEAR INCLUDE: - FOR THE SIXTH TIME, SPECTRUM HEALTH WAS NAMED ONE OF THE NATION'S 15 TOP HEALTH SYSTEMS-AND IN THE TOP FIVE AMONG THE LARGEST HEALTH SYSTEMS-IN 2017 BY TRUVEN HEALTH ANALYTICS. - SPECTRUM HEALTH WAS AWARDED THE 2016 FOSTER G. MCGAW PRIZE DURING FY2017 FOR EXCELLENCE IN COMMUNITY SERVICE AND RECEIVED $100,000 FOR PROGRAMS CREATING HEALTHIER AND STRONGER COMMUNITIES. THIS AWARD RECOGNIZES THE ACHIEVEMENTS OF HOSPITALS AND HEALTH SYSTEMS AND INSPIRES STRONG PARTNERSHIPS THAT SIGNIFICANTLY IMPROVE THE HEALTH AND WELL-BEING OF THEIR COMMUNITIES. SPECTRUM HEALTH HEALTHIER COMMUNITIES' PARTNERS WITH THE COMMUNITY TO FOCUS ON MATERNAL AND INFANT HEALTH, CHILDREN'S HEALTH, AND PREVENTING AND MANAGING CHRONIC DISEASE. - HELEN DEVOS CHILDREN'S HOSPITAL WAS NAMED ONE OF U.S. NEWS & WORLD REPORT'S 2017-18 BEST CHILDREN'S HOSPITALS IN SIX PEDIATRIC SPECIALTIES: CANCER, NEPHROLOGY, CARDIOLOGY & HEART SURGERY, ORTHOPEDICS, PULMONOLOGY AND UROLOGY. THIS WAS THE SIXTH CONSECUTIVE YEAR HELEN DEVOS CHILDREN'S HOSPITAL WAS RECOGNIZED. - BUTTERWORTH AND BLODGETT HOSPITALS RECEIVED THE HEALTHGRADES 2017 AMERICA'S 50 BEST HOSPITALS AWARD FOR A THIRD CONSECUTIVE YEAR (2015-2017). THIS DISTINCTION PLACES BUTTERWORTH AND BLODGETT IN THE TOP ONE PERCENT OF MORE THAN 4,500 HOSPITALS NATIONWIDE FOR THEIR CONSISTENT, YEAR-OVER-YEAR SUPERIOR CLINICAL PERFORMANCE AS MEASURED BY HEALTHGRADES. - BUTTERWORTH HOSPITAL RECEIVED THE HEALTHGRADES 2017 DISTINGUISHED HOSPITAL AWARD FOR CLINICAL EXCELLENCE FOR THE TENTH CONSECUTIVE YEAR IN JANUARY 2017 (2008-2017). ONLY 24 HOSPITALS NATIONWIDE HAVE EARNED THIS DISTINCTION FOR 10 YEARS IN A ROW. SPECTRUM HEALTH HOSPITAL GROUP - COMMUNITY HOSPITALS SPECTRUM HEALTH HOSPITAL GROUP INCLUDES EIGHT COMMUNITY HOSPITALS LOCATED ACROSS WESTERN MICHIGAN, ALL DEDICATED TO THE COMMUNITIES THEY SERVE, AS IDENTIFIED BELOW: -NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION D/B/A SPECTRUM HEALTH GERBER MEMORIAL ("SHGM") -MEMORIAL MEDICAL CENTER OF WEST MICHIGAN D/B/A SPECTRUM HEALTH LUDINGTON HOSPITAL ("SHL") -MECOSTA COUNTY MEDICAL CENTER D/B/A SPECTRUM HEALTH BIG RAPIDS HOSPITAL ("SHBR") -REED CITY HOSPITAL CORPORATION D/B/A SPECTRUM HEALTH REED CITY HOSPITAL ("SHRC") -PENNOCK HOSPITAL D/B/A SPECTRUM HEALTH PENNOCK ("SHP") -SPECTRUM HEALTH UNITED ("SHU") -SPECTRUM HEALTH KELSEY ("SHK") -ZEELAND COMMUNITY HOSPITAL D/B/A SPECTRUM HEALTH ZEELAND COMMUNITY HOSPITAL ("SHZ") THE COMMUNITY HOSPITALS OF SPECTRUM HEALTH HOSPITAL GROUP PROVIDE APPROXIMATELY 470 LICENSED BEDS COMBINED AND OFFER A COMPLETE RANGE OF AWARD WINNING MEDICAL AND SURGICAL SERVICES, REGARDLESS OF A PATIENT'S ABILITY TO PAY, TO THE RESIDENTS AND VISITORS OF THE HOSPITALS' LOCAL COMMUNITIES. SERVICES OFFERED BY THE COMMUNITY HOSPITALS INCLUDE 24-HOUR EMERGENCY DEPARTMENTS, ACUTE INTENSIVE CARE, OBSTETRICS, SKILLED NURSING, AND OUTPATIENT SERVICES INCLUDING LAB, IMAGING, PHYSICAL THERAPY AND SPORTS MEDICINE. IN ORDER TO GIVE BACK TO THE COMMUNITIES IN WHICH THEY SERVE, THE COMMUNITY HOSPITALS OFFER SERVICES AND PROGRAMS AVAILABLE TO ALL MEMBERS OF THE COMMUNITY AND LOCAL SCHOOLS. EXAMPLES OF THESE SERVICES INCLUDE: FLU SHOT CLINICS, HEALTH FAIRS, CANCER SCREENINGS, LOW-COST SPORTS PHYSICALS, FIRST AID TENTS, EDUCATION AND NUTRITION CLASSES, AND FAMILY FUN NIGHTS. SPECTRUM HEALTH CONTINUING CARE SPECTRUM HEALTH CONTINUING CARE PROVIDES PATIENTS AND THEIR FAMILIES WITH A SEAMLESS CONTINUUM OF COMPREHENSIVE CARE, INCLUDING SKILLED NURSING, LONG-TERM ACUTE, REHABILITATION AND HOME CARE. SPECTRUM HEALTH CONTINUING CARE INCLUDES THE FOLLOWING ENTITIES: -SPECTRUM HEALTH CONTINUING CARE ("SHCC") -SPECTRUM HEALTH CONTINUING CARE CENTER ("SHCCC") -SPECTRUM HEALTH KENT COMMUNITY CAMPUS ("SHKCC") -SPECTRUM HEALTH WORTH SERVICES ("SHWS") -VISITING NURSE SERVICES OF WESTERN MICHIGAN ("VNS") SHCC PROVIDES LEADERSHIP, PLANNING, AND FUNDING TO ASSIST OUR POST-ACUTE CARE ORGANIZATIONS IN PROVIDING MEDICAL CARE TO PATIENTS, IN ORDER TO MEET THE COMMUNITY'S NEEDS. ADDITIONALLY, SHCC PROVIDES HOSPICE CARE THAT IS CENTERED ON COMFORT AND SUPPORTED BY COMPASSION FOR THOSE WHO ARE EXPERIENCING A LIFE-LIMITING ILLNESS AND A TERMINAL DIAGNOSIS. SHCCC PROVIDES LONG TERM CARE IN A NURSING HOME SETTING THAT ALLOWS PATIENTS TO EXPERIENCE THE BEST QUALITY OF LIFE, WHILE ENSURING THEY HAVE THE AROUND-THE-CLOCK CARE THEY NEED. SHKCC PROVIDES LONGER TERM ACUTE CARE TO MEET THE NEEDS OF PATIENTS WHO REQUIRE LONGER HEALING AND RECOVERY TIME FOR A SPECIFIC, MEDICALLY COMPLEX HEALTH NEED. SHKCC'S SPECIAL CARE HOSPITAL IS THE ONLY NON-PROFIT LONG TERM ACUTE CARE HOSPITAL IN GRAND RAPIDS, MICHIGAN. SHWS PROVIDES FOR THE CARE OF CHILDREN, ADULTS, AND SENIOR CITIZENS WHO NEED EXTRA HELP IN THEIR HOME FROM PRIVATE DUTY NURSES OR HOME HEALTH ASSISTANCE AS WELL AS CARE AND REHABILITATION SERVICES TO INDIVIDUALS WHO SUFFERED A BRAIN INJURY AND ARE ABLE TO LIVE INDEPENDENTLY BUT REQUIRE 24 HOUR SUPERVISION. VNS PROVIDES INTERMITTENT SKILLED HOME HEALTH CARE. UNDER THE DIRECTION OF A PRIMARY CARE PHYSICIAN, MEDICAL AND SURGICAL NURSES DELIVER PATIENT ASSESSMENTS, MEDICAL TREATMENTS (SUCH AS INFUSION THERAPY, WOUND CARE AND MEDICATION INSTRUCTION), AND DISEASE MANAGEMENT EDUCATION.
Form 990, Part III, Line 4b SPECTRUM HEALTH MEDICAL GROUP, CONTINUED	SPECTRUM HEALTH PRIMARY CARE PARTNERS D/B/A SPECTRUM HEALTH MEDICAL GROUP ("SHMG") PROVIDES CLINICAL, TEACHING, RESEARCH AND ADMINISTRATIVE PHYSICIAN SERVICES. THESE SERVICES ARE PROVIDED IN AMBULATORY PRACTICES, INPATIENT SETTINGS, AND TEACHING ENVIRONMENTS. SHMG BRINGS TOGETHER THE FINEST PHYSICIANS AND MEDICAL RESOURCES TO GIVE PATIENTS THE BEST HEALTH OUTCOMES AND THE HIGHEST LEVEL OF SERVICE. WITH OVER 1,500 PROVIDERS, a broad range of MEDICAL SPECIALTIES AND SERVICE SITES across the region, SHMG IS THE REGION'S LARGEST MULTISPECIALTY MEDICAL GROUP. FROM FAMILY MEDICINE TO SPECIALIZED CARE, FROM ANNUAL HEALTH CHECKUPS TO COMPLEX SURGERY AND MEDICAL MANAGEMENT, SHMG OFFERS PATIENTS A MEDICAL HOME FOR A LIFETIME OF CARE AND WELLNESS. SHMG'S GOAL IS TO PROVIDE AN UNPARALLELED SYSTEM OF CARE THAT OFFERS FAMILY MEDICINE AND SPECIALIZED CARE, CLOSE CONVENIENT LOCATIONS AND HOURS, COORDINATED APPOINTMENTS AND MEDICAL RECORDS FOR EASE OF SCHEDULING, AND HIGH QUALITY CONSISTENT CARE. SHMG IS A GATEWAY TO SPECTRUM HEALTH'S MANY QUALIFIED AND HIGHLY SKILLED SPECIALISTS AND COMPREHENSIVE SERVICES. BY BRINGING PROVIDERS TOGETHER AS AN INTEGRATED TEAM, SHMG CREATES SEAMLESS ACCESS AND COORDINATED SERVICES TO PATIENTS. ADDITIONALLY, THE HIGH CALIBER MEDICAL PROFESSIONALS AT SHMG THRIVE ON COLLABORATIVE RESEARCH AND MEDICAL EDUCATION. SHMG IS DEEPLY COMMITTED TO ADVANCING PATIENT CARE AND BUILDING A SUSTAINABLE HEALTH CARE SYSTEM FOR CURRENT AND FUTURE GENERATIONS.
Form 990, Part III, Line 4c SPECTRUM HEALTH FOUNDATION, CONTINUED	SPECTRUM HEALTH FOUNDATION ("SHF") ADVANCES THE HEALTH OF WEST MICHIGAN COMMUNITIES BY PHILANTHROPICALLY SUPPORTING THE HEALTH CARE, RESEARCH, AND EDUCATIONAL PROGRAMS OF THE SPECTRUM HEALTH INTEGRATED HEALTH SYSTEM. SHF PROVIDES FUNDING FOR PROGRAMS, RESEARCH AND EDUCATION, AND HELPS TO ADVANCE INNOVATION, PURCHASE NEW TECHNOLOGY AND BUILD STATE-OF-THE-ART FACILITIES. THE FOUNDATION EXISTS TO MEET THE NEEDS OF PATIENTS AND FAMILIES WITH FUNDS THAT SUPPLEMENT THE HEALTH SYSTEM RESOURCES. SHF CAREFULLY MATCHES PASSIONATE DONORS WITH IMMEDIATE AND EMERGING NEEDS THROUGHOUT THE HEALTH SYSTEM. THANKS TO THE GENEROSITY OF DONORS THE FOUNDATION IS ABLE TO HELP LAUNCH, EXPAND AND SUSTAIN IMPORTANT PROGRAMS AND SERVICES THAT PROMOTE HEALTH AND HEALING. IN FY2017, SHF PROVIDED OVER $18 MILLION IN GRANTS TO ORGANIZATIONS WITHIN THE HEALTH SYSTEM.
Form 990, Part IV, Line 12a Audited Financial Statements	The "No" response to this question relates to the fact that none of the organizations included in the group return obtained separate, independent financial statements for the tax year. All organizations included in the group return were part of the same consolidated audit.
Form 990, Part V, Line 3a UNRELATED GROSS BUSINESS INCOME	THE FOLLOWING ORGANIZATIONS INCLUDED IN THE GROUP RETURN HAVE UNRELATED BUSINESS GROSS INCOME OR LOSS OF $1,000 OR MORE DURING THE YEAR. THE UNRELATED BUSINESS INCOME OF THESE ORGANIZATIONS IS REPORTED ON FORM 990-T. SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) SPECTRUM HEALTH GERBER MEMORIAL (EIN 38-1359517) SPECTRUM HEALTH PENNOCK (EIN 38-1360562)
Form 990, Part V, Line 7a DEDUCTIBLE CONTRIBUTIONS	THE FOLLOWING ORGANIZATIONS INCLUDED IN THE GROUP RETURN RECEIVED A PAYMENT IN EXCESS OF $75 MADE PARTLY AS A CONTRIBUTION AND PARTLY FOR GOODS AND SERVICES PROVIDED TO THE PAYOR. SPECTRUM HEALTH LUDINGTON (EIN 38-1359266) SPECTRUM HEALTH FOUNDATION (EIN 38-2752328)
Form 990, Part VI, Line 16a JOINT VENTURES	THE FOLLOWING ORGANIZATIONS INCLUDED IN THE GROUP RETURN PARTICIPATE IN JOINT VENTURES WITH TAXABLE ENTITIES: SPECTRUM HEALTH HOSPITALS (EIN 38-1360529)
Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS	THE ORGANIZATION HAS BOARD MEMBERS AND OFFICERS THAT SERVE TOGETHER ON THE BOARDS OF TAX-EXEMPT ORGANIZATION ACROSS SPECTRUM HEALTH SYSTEM.
Form 990, Part VI, Line 2 Family/business relationships amongst interested persons	SHH - Mr. Richard Breon and Ms. Joan Budden - Business relationship, SHH - DR. ROBERT CONNORS AND DR. SETH WOLK - Business relationship, SHMG - Ms. Pauline Krywanski, Mr. Thomas McGraw and Dr. Seth Wolk - Business relationship, SHMG - MR. RICHARD BREON, MS. JOAN BUDDEN, DR. SETH WOLK, MS. CHRISTINA FREESE-DECKER - Business relationship, SHMG - DR. SETH WOLK AND DOUGLAS APPLE - Business relationship
Form 990, Part VI, Line 4 Significant changes to organizational documents	Duties of the organizations' officers and/or role of the membership in governance: 1. Spectrum Health Hospital Group ("SHHG") - permit a designee of the System President and CEO to exercise fully authority of the SHHG board with respect to hiring, discharge and evaluation of the SHHG President. 2. SHHG - addition of a Governance Committee. 3. Spectrum Health Primary Care Partners d/b/a Spectrum Health Medical Group ("SHMG") - to permit a designee of the System President and CEO to exercise the full authority of the SHMG board with regard to: (1) hiring, discharge and evaluation of its President; (2) elimination of an existing division; (3) reduction of governance group representation and appointment of non-voting governance group appointees; (4) approval of alternative arrangements whereby department and/or division management is modified as part of a shared management or governance arrangement; and (5) determination of decision-making jurisdiction and resolution of conflicts between in such shared management or governance arrangement. Number, composition, authority, or duties of the governing body's voting members, voting approval requirements of the governing body: 1. SHMG - establish voting directors who do not represent its Governance Groups and reduced its Governance Group representatives and allow for appointment of board members at any meeting, not just the annual System meeting.
Form 990, Part VI, Line 6 Classes of members or stockholders	SPECTRUM HEALTH SYSTEM (EIN 38-3382353), A MICHIGAN NONPROFIT CORPORATION, IS THE ULTIMATE SOLE MEMBER FOR ALL OF THE SUBORDINATES INCLUDED IN THE GROUP FILING.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body	SPECTRUM HEALTH SYSTEM (EIN 38-3382353), THE ULTIMATE SOLE MEMBER FOR ALL OF THE SUBORDINATES INCLUDED IN THE GROUP FILING, APPOINTS THE MEMBERS OF THE BOARD FOR EACH RESPECTIVE ORGANIZATION.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders	SPECTRUM HEALTH SYSTEM, AS THE ULTIMATE SOLE MEMBER FOR ALL OF THE SUBORDINATES INCLUDED IN THE GROUP FILING, HAS RETAINED CERTAIN RESERVED POWERS IN THE ORGANIZATION EXCLUSIVELY, WHICH SHALL NOT BE DEEMED AUTHORIZED UNLESS AND UNTIL APPROVED BY THE SOLE MEMBER OF ORGANIZATION: - ELECTION AND/OR REMOVAL OF THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS AND THE ORGANIZATION'S CHAIR OF THE BOARD; - APPROVAL OF ALL ORGANIZATION'S (OR AN ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY THE ORGANIZATION ("SUBSIDIARY")) CAPITAL EXPENDITURES IN EXCESS OF THE AMOUNT SPECIFIED IN THE AUTHORITY MATRIX, ADOPTED BY THE SOLE MEMBER OF ORGANIZATION AND AS AMENDED BY THE SOLE MEMBER OF ORGANIZATION FROM TIME TO TIME ("AUTHORITY MATRIX AMOUNT"); - APPROVAL OF ALL BORROWING BY THE ORGANIZATION OR A SUBSIDIARY FOR CAPITAL OR OPERATING PURPOSES, AND ALL GUARANTEES OF INDEBTEDNESS, INCLUDING ANY OPERATING LEASE IN AN AMOUNT GREATER THAN ONE MILLION DOLLARS ($1,000,000) DURING THE INITIAL LEASE TERM, NOT INCLUDING RENEWALS AND/OR EXTENSIONS; - APPROVAL OF ALL LOANS IN EXCESS OF THE AUTHORITY MATRIX AMOUNT BY THE ORGANIZATION OR A SUBSIDIARY TO PERSONS OR ENTITIES OTHER THAN THE SOLE MEMBER OF ORGANIZATION OR AN ENTITY CONTROLLED BY THE SOLE MEMBER OF ORGANIZATION; - THE CREATION OF ANY ENTITY CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE ORGANIZATION; AND - THE ORGANIZATION'S OR ANY SUBSIDIARY'S INVESTMENTS OF CASH AND/OR RESERVES, WHETHER ON AN INDIVIDUAL BASIS OR AS PART OF A POOLED INVESTMENT STRATEGY. - HIRING, DISCHARGE, AND EVALUATION OF THE ORGANIZATION'S PRESIDENT AND/OR CEO AS DELEGATED BY THE SOLE MEMBER OF ORGANIZATION'S BOARD OF DIRECTORS TO THE SOLE MEMBER OF ORGANIZATION'S CHIEF EXECUTIVE OFFICER (OR DESIGNEE) OR SHHG'S PRESIDENT; - THE ADOPTION OF THE ANNUAL OPERATING AND CAPITAL BUDGETS OF THE ORGANIZATION, AND ANY AMENDMENTS TO SUCH BUDGETS IN EXCESS OF THE AUTHORITY MATRIX AMOUNT; - THE ADOPTION OF THE ORGANIZATION'S STRATEGIC PLANS; - THE ADOPTION OF AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS OF THE ORGANIZATION; - MERGER OR CONSOLIDATION OF THE ORGANIZATION OR A SUBSIDIARY, ANY OTHER CHANGE IN CONTROL, OWNERSHIP PERCENTAGES OR CAPITAL STRUCTURE OF THE ORGANIZATION OR A SUBSIDIARY; - SALE OR TRANSFER OF MORE THAN TEN PERCENT (10%) OF THE ASSETS OF THE ORGANIZATION OR A SUBSIDIARY TO ANY PERSON OR ENTITY NOT CONTROLLED BY THE SOLE MEMBER OF ORGANIZATION; - DISSOLUTION OF THE ORGANIZATION; - THE SELECTION AND RETENTION OF AUDITORS FOR THE ORGANIZATION OR A SUBSIDIARY; AND - ANY OTHER APPROVAL FOR WHICH THE SOLE MEMBER OF ORGANIZATION'S APPROVAL IS REQUIRED BY LAW.
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 the Organization's Corporate Tax Manager. 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 finance and legal departments (including the Chief Financial Officer, Chief Legal Officer and Corporate Controller) and shared with the members of the Finance and audit Committee and Board of Directors. 4. The Organization's Chief Financial Officer reviews comments or questions received by members of the Board of Directors, if any, to address or to incorporate, as appropriate, into the return prior to filing.
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 legal, organizational integrity, internal audit, and human resources departments 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 COI Committee if necessary. 2. Annually, each member of management completes a conflict of interest disclosure questionnaire electronically. The disclosure questionnaire is reviewed by the legal, organizational integrity, internal audit, and human resources departments. 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 legal, organizational integrity, internal audit, and human resources departments. 4. The legal, organizational integrity, internal audit, and human resources departments, in consultation with executive management, determine 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 15a Process to establish compensation of top management official	The Spectrum Health System Board of Directors (through its Executive Committee) uses the following process for determining compensation of the top management official, other officers, and key employees at Spectrum Health. Labor market data reflecting comparable organizations and jobs (prepared by independent firms) are relied upon. Competitive assessment reports are provided to the Executive Committee in advance of meetings. The competitive assessment report is prepared by a nationally known independent executive compensation firm. For FY 2017 (7/1/16-6/30/17), four health care executive compensation surveys, three medical group surveys, two pediatric hospital surveys and one health plan survey prepared by independent firms were the primary sources referenced to obtain market data for the review: * American Medical Group Association: 2015 Medical Group Compensation & Financial Survey * Integrated Healthcare Strategies: 2015 Children's Hospitals Executive Compensation Survey * Integrated Healthcare Strategies: 2015 Health Care Executive Compensation Survey * Mercer Human Resources Consulting: 2015 Integrated Health Networks Compensation Survey * Medical Group Management Association: 2015 Management Compensation Survey * Sullivan, Cotter and Associates: 2015 Survey of Manager and Executive Compensation in Hospitals and Health Systems * Sullivan, Cotter and Associates: 2015 Custom Survey of Manager and Executive Compensation in Children's Hospitals * Sullivan, Cotter and Associates: 2015 Physician Compensation and Productivity Survey Report * Towers Watson: 2015 Hospital and Health Care Management Compensation Survey Report * Warren: Fall 2015 HMO Salary Survey In addition, one retirement community survey and four general industry surveys were referenced: * Rodeghero Consulting Group, Inc.: 2015 AAHA-CEMO Leadership Compensation Survey * Mercer: 2015 Executive Compensation Survey * Mercer: 2015 Information Technology Survey * Mercer: 2015 Human Resources Survey * Towers Watson: 2015 Top Management Compensation Report In addition to the above data sources, the Executive Committee approved the creation of a custom peer group of high performing integrated health systems to ensure robust data and a relevant comparator universe. The peer group organizations are approved by the Executive Committee and consist of double A bond rated and / or Truven top quintile organizations. Data for the peer group organizations is compiled by the independent executive compensation firm. Compensation adjustments are approved by Executive Committee members, consistent with the Spectrum Health compensation philosophy described below. Minutes of Committee discussions and decisions are prepared to memorialize Executive Committee decisions based upon the above data. Cash compensation data relied upon by the Executive Committee is national and reflects the compensation paid to executives in comparable jobs in comparably-sized health care and / or health insurance organizations. Spectrum Health recruits nationally for its executives. Benefits data reflect national health care / health insurance market practices. Geographic pay differential and cost of living data indicates consistency with national data. This process is intended to assist Spectrum Health in qualifying for the rebuttable presumption of reasonableness (Intermediate Sanctions Regulations) and complying with the potential Spectrum Health Excess Benefit Transaction Policy for those individuals in the group who are disqualified persons. The opinion submitted from the third party independent consulting firm is in accordance with the provisions of Treasury Regulations Section 53.4958-6(c)(2) and is also intended to satisfy the professional advice requirement of Treasury Regulations Section 53.4958-1(d)(4)(iii).
Form 990, Part VI, Line 15b Process to establish compensation of other employees	See explanation provided for Form 990, Part VI, Line 15A.
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. The overall system consolidated financial statements are provided at www.spectrumhealth.org in the section titled "About Us".
Form 990, Part VII, Section A Reported Compensation and Hours	THE COMPENSATION REPORTED FOR EMPLOYEES OF THE ORGANIZATION IS NOT FOR SERVICES IN THEIR CAPACITY AS MEMBERS OF THE BOARD OF DIRECTORS BUT FOR SERVICES AS EMPLOYEES OF THE Health System. CERTAIN DIRECTORS WERE PAID REASONABLE COMPENSATION FOR THEIR SERVICES AS MEMBERS OF THE BOARD. CONSISTENT WITH PRIOR YEARS, COMPENSATION AND BENEFITS ARE REPORTED USING THE MOST RECENT CALENDAR YEAR COMPENSATION DATA. THE COMPENSATION FIGURES REPORTED IN THESE SECTIONS ARE FOR THE YEAR ENDED DECEMBER 31, 2016. EMPLOYEES WITH COMPENSATION REPORTED IN PART VII WORK A COMBINED AVERAGE OF 50 HOURS PER WEEK FOR THE Health System.
Form 990, Part VII, Section A Compensation of Directors	Based on external opinion by Sullivan Cotter and Associates, Inc., Spectrum Health System compensates board members in a manner that is reasonable in relation to market data. Board of directors compensation is continually reviewed to confirm compensation falls within reasonable limits. Any compensation amount is treated as taxable to the board member and is reported and provided to them on Form 1099.
Form 990, Part VII, Section A Wilson, Mark ADDITIONAL POSITIONS HELD	Organization Name: Zeeland Community Hospital, Title: Chair, SHZ, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Hospitals, Title: Treasurer, SHH, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Freese-Decker, Christina ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Hospitals, Title: President, SHH - Part Year, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Kelsey, Title: Former President, SHK, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health United, Title: Former President, SHU, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Primary Care Partners , Title: Director, SHMG, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Hospitals, Title: Director, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Holmquist, Charles ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Hospitals, Title: Director, SHH, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Mecosta County Medical Center, Title: Chair, SHBR, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Reed City Hospital Corporation, Title: Chair, SHRC, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Mack, David ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health United, Title: Vice Chair, SHU - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Kelsey, Title: Vice Chair, SHK - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Hospitals, Title: Director, SHH, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Chircop, Marc ADDITIONAL POSITIONS HELD	Organization Name: Newaygo County General Hospital Association, Title: Director, SHGM, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Reed City Hospital Corporation, Title: Director, SHRC, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health United, Title: Director, SHU, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Kelsey, Title: Director, SHK, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Continuing Care, Title: Chair, SHCC, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Hospitals, Title: SVP, Regional Relations, SHH, AverageHours: 40.000; Officer Organization Name: Zeeland Community Hospital, Title: Director, SHZ, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Memorial Medical Center of West Michigan, Title: Director, SHL, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Mecosta County Medical Center, Title: Director, SHBR, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Pennock Hospital, Title: Director, SHP, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Welday, Douglas ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Hospitals, Title: SVP, Finance, SHH, AverageHours: 49.000; Officer Organization Name: Spectrum Health Continuing Care, Title: Treasurer, SHCC, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Tuttle, Chad ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Continuing Care, Title: President / Secretary, SHCC, AverageHours: 42.000; IndividualTrusteeOrDirectorOfficer Organization Name: Visiting Nurse Services of Western Michigan, Title: President / Chair, VNS, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care Center, Title: President / Chair, SHCCC, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Worth Services, Title: President / Chair, SHWS, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health- Kent Community Campus, Title: President / Chair, SHKCC, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Smith, Kevin ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Continuing Care, Title: Controller, SHCC, AverageHours: 46.000; Officer Organization Name: Visiting Nurse Services of Western Michigan, Title: Director, VNS, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Continuing Care Center, Title: Secretary / Treasurer, SHCCC, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Worth Services, Title: Director, SHWS, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health- Kent Community Campus, Title: Secretary / Treasurer, SHKCC, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Pakkala, Karen ADDITIONAL POSITIONS HELD	Organization Name: Visiting Nurse Services of Western Michigan, Title: Secretary / Treasurer, VNS, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care Center, Title: Director, SHCCC, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Worth Services, Title: Secretary / Treasurer, SHWS, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care, Title: Chief Operating Officer - SHCC, AverageHours: 46.000; Officer Organization Name: Spectrum Health- Kent Community Campus, Title: Director, SHKCC, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Slaikeu, Jason, MD ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Primary Care Partners , Title: Chair, SHMG, AverageHours: 49.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Hospitals, Title: Director, SHH, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Wolk, Seth, MD ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Hospitals, Title: Director, SHH - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Primary Care Partners , Title: President, SHMG - Part Year, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Breon, Richard ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Primary Care Partners , Title: Director, SHMG - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Foundation, Title: Director, SHF, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Hospitals, Title: Director, SHH - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A BUDDEN, Joan A. ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Hospitals, Title: Director, SHH, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Primary Care Partners , Title: Director, SHMG, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Ottenbaker, David, MD ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Primary Care Partners , Title: For Compensation Reporting only, AverageHours: 48.000; Organization Name: Newaygo County General Hospital Association, Title: Director, SHGM - Part Year, AverageHours: 0.000; IndividualTrusteeOrDirector Organization Name: Pennock Hospital, Title: Director, SHP, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Zeeland Community Hospital, Title: Director, SHZ, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Murray, Stephanie ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Continuing Care, Title: For Compensation Reporting only, AverageHours: 46.000; Organization Name: Visiting Nurse Services of Western Michigan, Title: Director, VNS, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Continuing Care Center, Title: Director, SHCCC, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Worth Services, Title: Director, SHWS, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health- Kent Community Campus, Title: Director, SHKCC, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Weller, Deidre ADDITIONAL POSITIONS HELD	Organization Name: Newaygo County General Hospital Association, Title: Former VP, Finance, SHGM , AverageHours: 0.000; Officer Organization Name: Pennock Hospital, Title: Controller, SHP - Part Year, AverageHours: 50.000; Officer
Form 990, Part VII, Section A Scallen, Joseph ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Continuing Care, Title: Former Director / Treasurer, SHCC, AverageHours: 0.000; Officer Organization Name: Spectrum Health Primary Care Partners , Title: VP, Finance, SHMG, AverageHours: 50.000; Officer
Form 990, Part VII, Section A Knaus, Ronald ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Hospitals(Former), Title: Former VP, Finance, SHH, AverageHours: 0.000; Officer Organization Name: Spectrum Health Continuing Care(Former), Title: Former Treasurer, SHCC , AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Davidson, James ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Hospitals, Title: For Compensation Reporting only, AverageHours: 50.000; Organization Name: Spectrum Health Continuing Care(Former), Title: Former Treasurer, SHCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Guzicki, Mark ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Worth Services(Former), Title: Former Secretary, SHWS, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Visiting Nurse Services of Western Michigan(Former), Title: Former Secretary, VNS, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care(Former), Title: Former Key Employee, SHCC, AverageHours: 0.000; KeyEmployee
Form 990, Part VII, Section A Fawcett, Kenneth, Jr., MD ADDITIONAL POSITIONS HELD	Organization Name: Spectrum Health Hospitals, Title: For Compensation Reporting Only, AverageHours: 50.000; Organization Name: Spectrum Health Primary Care Partners (Former), Title: Former Interim President, SHMG, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VIII, Line 2f Other Program Service Revenue	- Total Revenue: 40553314, Related or Exempt Function Revenue: 36804765, Unrelated Business Revenue: 648280, Revenue Excluded from Tax Under Sections 512, 513, or 514: 3100269;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	Minimum Pension Liability - 1497092; Uncollectable Pledges - -275787; OTHER - 2201375; Funds Transfer to Supporting Organization - -13701707;
Form 990, Part XII, Line 2b AUDITED FINANCIAL STATEMENTS	THE ORGANIZATIONS INCLUDED IN THE GROUP RETURN ARE ALL AUDITED ON A CONSOLIDATED BASIS.
Form 990, Part XII, Line 2c Oversight of the Audit	The financial statements of the organization were audited by an independent auditor as part of the consolidated audit of Spectrum Health System (EIN 38-3382353). The oversight of that audit is being assumed by Spectrum Health System, the ultimate controlling member of the organizations included in the group exemption.
Schedule B Contributions	All organizations included in the group return are covered by the general rule for determining contributions reportable on Schedule B except for Spectrum Health Foundation (EIN 38-2752328). Spectrum Health Foundation is a Section 501(c)(3) organization that met the 33 1/3 % support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi). Pursuant to the Form 990 Schedule B Instructions contributions from any contributor that exceed the greater of (1) $5,000 or (2) 2% of the amount of total contributions, gifts, grants and other similar amounts received by the organization are reportable.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Total IncomeTotalIncomeAmt	End Of Year AssetsEndOfYearAssetsAmt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
PHMB PROPERTIES LLC
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	382715520	PROP. MGMT	MI	$3,356,461	$24,094,079	PRIORITY HEALTH
SPECTRUM HEALTH INNOVATIONS LLC
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	272868213	IP DEVELOP	MI	$58	$270,176	SPECTRUM HEALTH SYSTEM
PRIORITY ADVANTAGE LLC
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	822211831	INSURANCE CONSULTING	MI	$0	$0	PRIORITY HEALTH MANAGED BENEFITS INC
SPECTRUM HEALTH VENTURES LLC
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	815424150	INVESTMENT IN HEALTHCARE INNOVATION	MI	$0	$1,157,501	SPECTRUM HEALTH SYSTEM

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Public Charity StatusPublicCharityStatusTxt
PRIORITY HEALTH
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	382715520	HMO	MI	501(c)(4)	SPECTRUM HEALTH SYSTEM	Yes (true)
TRINITY HEALTH PLANS
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	382663747	HMO MGMT	MI	501(c)(4)	PRIORITY HEALTH	Yes (true)
PRIORITY HEALTH CHOICE INC
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	320016523	HMO (MEDICAID)	MI	501(c)(3)	PRIORITY HEALTH	Yes (true)	10
KENT COMMUNITY HEALTH FOUNDATION
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	383607110	PHILANTHROPY	MI	501(c)(3)	SPECTRUM HEALTH KENT COMMUNITY CAMPUS	Yes (true)	Type III-O
SPECTRUM HEALTH - MSU ALLIANCE CORPORATION
100 MICHIGAN ST NE MC 498	GRAND RAPIDS	MI	49503	760845329	RESEARCH	MI	501(c)(3)	SPECTRUM HEALTH HOSPITALS	Yes (true)	Type I

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (16 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION
330 BARCLAY NE	GRAND RAPIDS	MI	49503	383264184	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C Corporation	$491,980	$528,036	0.8696	Yes (true)
THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	830464302	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C Corporation	$2,132,209	$1,908,104	0.9881	Yes (true)
CAMPUS TOWN CENTRE CONDO ASSC
4868 LAKE MICHIGAN DRIVE	ALLENDALE	MI	49401	382910067	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C Corporation	$29,509	$0	0.9	Yes (true)
PRIORITY HEALTH INSURANCE COMPANY
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	201529553	INSURANCE	MI	NA	C Corporation				false
PRIORITY HEALTH MANAGED BENEFITS
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	383085182	THIRD PARTY ADMINISTRATOR	MI	NA	C Corporation				false
WEST MICHIGAN HEART
1840 WEALTHY STREET SE	GRAND RAPIDS	MI	49506	382125186	PHYSICIANS	MI	NA	C Corporation				false
SPECTRUM HEALTH PHYSICIAN ALLIANCE
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	371655728	PHYSICIANS	MI	NA	C Corporation				false
35 MICHIGAN STREET CONDOMINIUM ASSOCIATION
35 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	272193084	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C Corporation	$741,896	$177,188	1	Yes (true)
LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION
145 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734150	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C Corporation	$2,392,971	$1,288,612	0.8436	Yes (true)
MUSCULOSKELETAL CENTER CONDOMINIUM ASSOCIATION
230 MICHIGAN NE	GRAND RAPIDS	MI	49503	383180086	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C Corporation	$181,465	$187,114	0.8954	Yes (true)
25 MICHIGAN STREET CONDOMINUIM ASSOCIATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734157	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C Corporation	$647,649	$452,352	0.8251	Yes (true)
THE MICHIGAN STREET PARKING CONDOMINUIM ASSOCIATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734145	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C Corporation	$654,005	$603,942	0.6913	Yes (true)
PENNOCK VENTURES INC
1009 WEST GREEN STREET	HASTINGS	MI	49058	382712819	HEALTH CARE	MI	Pennock Hospital	C Corporation	$1,059,925	$1,063,782	1	Yes (true)
PENNOCK PHARMACY INC
1009 WEST GREEN STREET	HASTINGS	MI	49058	382750680	HEALTH CARE	MI	Pennock Hospital	C Corporation	$2,170,226	$0	1	Yes (true)
MEMORIAL MEDICAL CENTER MEDICAL OFFICE BUILDING CONDOMINIUM ASSOCIATION
5 N ATKINSON DRIVE	LUDINGTON	MI	49431	813322057	MGMT	MI	MEMORIAL MEDICAL CENTER OF WEST MICHIGAN	C Corporation	$0	$0	1	Yes (true)
MEMORIAL MEDICAL CENTER MOB II CONDOMINIUM ASSOCIATION
7 N ATKINSON DRIVE	LUDINGTON	MI	49431	813094794	MGMT	MI	MEMORIAL MEDICAL CENTER OF WEST MICHIGAN	C Corporation	$0	$6,445	0.815	Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (true)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	Yes (true)	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (true)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (true)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (true)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (true)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (true)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (true)	TransferToOtherOrgInd
Transfer From Other Org	Yes (true)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (14 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
Priority Health
L	$585,212,428	CASH, GAAP, OR FMV
Priority Health
M	$191,278,125	CASH, GAAP, OR FMV
Spectrum Health- Kent Community Campus
L	$6,041,160	CASH, GAAP, OR FMV
Spectrum Health Worth Services
L	$2,755,068	CASH, GAAP, OR FMV
Spectrum Health Continuing Care Campus
L	$2,716,596	CASH, GAAP, OR FMV
Spectrum Health Kelsey
L	$2,191,487	CASH, GAAP, OR FMV
Visiting Nurse Services of Western Michigan
L	$1,877,760	CASH, GAAP, OR FMV
Lemmen-Holton Cancer Pavilion Condominium Association
Q	$2,890,067	CASH, GAAP, OR FMV
The Fred and Lena Meijer Heart Center Condominium
Q	$2,166,240	CASH, GAAP, OR FMV
Michigan Street Parking Condominium Association
Q	$917,295	CASH, GAAP, OR FMV
25 Michigan Condominium Association
Q	$745,175	CASH, GAAP, OR FMV
35 Michigan Condominium Association
Q	$725,122	CASH, GAAP, OR FMV
Helen DeVos Women and Children's Health Pavilion Association
Q	$560,579	CASH, GAAP, OR FMV
Musculoskeletal Center Condominium Association
Q	$180,339	CASH, GAAP, OR FMV

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule R, Part IV IDENTIFICATION OF RELATED ORGANIZATIONS

35 MICHIGAN STREET CONDOMINIUM ASSOCIATION AND LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION ARE INCLUDED ON SCHEDULE R, PART IV AS THE VOTING POWER IS CONTROLLING UNDER THE CONSTRUCTIVE OWNERSHIP RULES OF UNDER SECTION 318 OF THE INTERNAL REVENUE CODE. SCHEDULE R, PART IV, COLUMNS (F) SHARE OF TOTAL INCOME AND (G) SHARE OF END-OF-YEAR ASSETS ARE REPORTED BASED ON OWNERSHIP RATHER THAN VOTING POWER. SCHEDULE R, PART IV, COLUMN (H) IS REPORTED BASED ON THE GREATER OF OWNERSHIP OR VOTING POWER.

Schedule R, Part V, Line 2 TRANSACTIONS WITH RELATED ORGANIZATIONS

THE AMOUNTS LIST IN PART V, LINE 2, TRANSACTION TYPE L & M FOR PRIORITY HEALTH REPRESENT THE AGGREGATE AMOUNT OF TRANSACTIONS AMONG ALL ORGANIZATIONS INCLUDED IN THE GROUP RETURN.