COREWELL HEALTH: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: COREWELL HEALTH (EIN 38-3382353)
Tax period: 2015-07-01 to 2016-06-30
Filed: 2017-02-01
IRS object ID: 201720329349300732
Schema version: 2015v3.0
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 C
Schedule D
Schedule I
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-02-01T12:00:12-06:00	ReturnTs
Tax Period End	2016-06-30	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	AddressLine1Txt
Address Line2	Suite 400	AddressLine2Txt
City	Louisville	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	402411122	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	383382353	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Spectrum Health System	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	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	2017-01-24	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	2015	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	AddressLine1Txt
City	Grand Rapids	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$794,969,546	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Group Exemption	5981	GroupExemptionNum
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.spectrumhealth.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	To improve the health of the communities we serve by providing administrative and supporting services to the healthcare system affiliated entities.	ActivityOrMissionDesc
Voting Members Governing Body	14	VotingMembersGoverningBodyCnt
Voting Members Independent	11	VotingMembersIndependentCnt
Total Employee	4580	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	-$168	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,342,294	PYContributionsGrantsAmt
CY Contributions Grants	$3,256,070	CYContributionsGrantsAmt
PY Program Service Revenue	$532,448,853	PYProgramServiceRevenueAmt
CY Program Service Revenue	$610,952,824	CYProgramServiceRevenueAmt
PY Investment Income	$59,756,318	PYInvestmentIncomeAmt
CY Investment Income	$32,771,049	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$594,547,465	PYTotalRevenueAmt
CY Total Revenue	$646,979,943	CYTotalRevenueAmt
PY Grants And Similar Paid	$307,964	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$215,809	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$336,577,882	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$383,733,585	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$189,750,680	PYOtherExpensesAmt
CY Other Expenses	$242,539,367	CYOtherExpensesAmt
PY Total Expenses	$526,636,526	PYTotalExpensesAmt
CY Total Expenses	$626,488,761	CYTotalExpensesAmt
PY Revenues Less Expenses	$67,910,939	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$20,491,182	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,484,239,566	TotalAssetsBOYAmt
Total Assets EOY	$1,731,467,664	TotalAssetsEOYAmt
Total Liabilities BOY	$517,955,231	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$688,992,387	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$966,284,335	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,042,475,277	NetAssetsOrFundBalancesEOYAmt
Mission	To improve the health of the communities we serve.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$621,310,986	ExpenseAmt
Grant	$215,809	GrantAmt
Revenue	$610,952,824	RevenueAmt
Desc	SPECTRUM HEALTH SYSTEM PROVIDES COMMON MANAGEMENT OF THE NOT-FOR-PROFIT HEALTH CARE SYSTEM ACTIVITIES CARRIED ON BY SUPPORTED ORGANIZATIONS. THE SUPPORTED ORGANIZATIONS INCLUDE 11 SEPARATELY LICENSED HOSPITAL FACILITIES, 180 SERVICE SITES, AND 1,978 LICENSED BEDS SYSTEMWIDE WITH FACILITIES THAT INCLUDE A MEDICAL CENTER, REGIONAL COMMUNITY HOSPITALS, A DEDICATED CHILDREN'S HOSPITAL, A MULTISPECIALTY MEDICAL GROUP, AFFILIATED PHYSICIANS AND A NATIONALLY RECOGNIZED HEALTH PLAN WITH NEARLY 750,000 INSURED LIVES.	Desc
Total Program Service Expenses	$621,310,986	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	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	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
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	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (true)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	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	376	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	4580	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
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	14	GoverningBodyVotingMembersCnt
Independent Voting Member	11	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	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	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	545 Michigan ST NE	AddressLine1Txt
City	Grand Rapids	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (29 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
Richard DeVos Jr
Chair	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
Timothy O'Donovan
Chair - Part Year	2.0	0	Yes (X)	Yes (X)	$4,700	$0	$0
ROBERT ROTH
Vice Chair	1.0	0	Yes (X)	Yes (X)	$26,250	$0	$0
Elizabeth Nickels
Treasurer	1.0	0	Yes (X)	Yes (X)	$31,250	$0	$0
Richard Breon
PRESIDENT / CEO	46.0	4.0	Yes (X)	Yes (X)	$3,113,921	$0	$1,064,130
Stephen Boshoven
Director	1.0	0	Yes (X)		$24,250	$0	$0
Steve Ender
Director	1.0	0	Yes (X)		$24,750	$0	$0
Melonie Ice MD
Director	1.0	0	Yes (X)		$25,750	$0	$0
Michael Jandernoa
Director	1.0	0	Yes (X)		$0	$0	$0
Rex Killian
Director	1.0	0	Yes (X)		$41,250	$0	$0
M Ashraf Mansour MD
Director	1.0	49.0	Yes (X)		$0	$797,868	$39,569
Mark Murray
Director	1.0	0	Yes (X)		$23,750	$0	$0
William Payne
Director	1.0	0	Yes (X)		$0	$0	$0
Stephen Rechner MD
Director - Part Year	1.0	0	Yes (X)		$0	$473,531	$24,387
Michelle Van Dyke
Director	1.0	0	Yes (X)		$25,250	$0	$0
Sean Welsh
Director	1.0	0	Yes (X)		$0	$0	$0
MICHAEL P FREED
President/CEO - Priority Health - Part Year	50.0	0		Yes (X)	$1,673,795	$0	$402,199
Ronald Knaus
SVP, Chief Financial Officer	50.0	0.0		Yes (X)	$1,142,642	$0	$387,302
David Leonard
Secretary, SVP, Chief Legal Officer	50.0	0		Yes (X)	$940,295	$0	$290,236
Jill Ferris
SVP - Nexus / Corporate Controller - Part Year	50.0	0			$451,176	$0	$104,896	Yes (X)
Patrick O'Hare
SVP, Facilities & Chief Information Officer	49.0	1.0			$982,558	$0	$303,352	Yes (X)
Pamela Ries
SVP, Chief Human Resources Officer	34.0	16.0			$293,561	$139,727	$178,296	Yes (X)
Lori Smith
SVP, Treasury	50.0	0			$378,199	$0	$111,060	Yes (X)
Seth Wolk MD
System CMO / President, SHMG	46.0	4.0			$1,142,691	$0	$439,886		Yes (X)
John Mosley
EVP, Special Projects	50.0	0			$1,032,907	$0	$187,216		Yes (X)
Roger Jansen
SVP, Business Development / Chief Strategy Officer	50.0	0			$1,028,345	$0	$332,425		Yes (X)
J Michael Kramer
SVP, Chief Quality Officer	50.0	0			$841,435	$0	$276,514		Yes (X)
Steven Heacock
SVP, Public Affairs / Research	49.0	1.0			$811,043	$0	$233,977		Yes (X)
Matthew Van Vranken
Former EVP, SH Delivery System	0.0	0.0			$1,276,196	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$15,335,964	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,411,126	TotReportableCompRltdOrgAmt
Total Other Compensation	$4,375,445	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	505	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
OPEN SYSTEMS TECHNOLOGIES
605 Seward Ave NE	GRAND RAPIDS	MI	49504	IT CONSULTING	$7,387,468
KELLY SERVICES INC
3210 EAGLE RUN DR NE 204	GRAND RAPIDS	MI	49525	STAFFING	$5,961,206
EMDEON BUSINESS SERVICES
3055 LEBANON PIKE	NASHVILLE	TN	37214	IT CONSULTING	$5,220,922
ALTEGRA HEALTH OPERATING CO
1725 N Commerce Parkway	Weston	FL	33326	IT CONSULTING	$2,846,362
CLARITY SOLUTION GROUP
150 S Wacker Dr	Chicago	IL	60606	IT CONSULTING	$2,311,110

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	139	CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIII	Yes (X)	InfoInScheduleOPartVIIIInd
Related Organizations	$3,256,070	RelatedOrganizationsAmt
Total Contributions	$3,256,070	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
Management Fee Revenue	561000	$606,537,323	$606,537,323
Shared Services Revenue	561000	$435,656	$435,656
Affiliate Physician Program	900099	$182,245	$182,245
Medical Record Fees	900099	$154,804	$154,804
Spectrum Health Innovations	900099	$75		$75

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,642,721	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,642,889	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$168	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$610,952,824	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$23,505,936	TotalRevenueColumnAmt
Exclusion	$23,505,936	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$157,254,716	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$147,989,603	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$9,265,113	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$9,265,113	TotalRevenueColumnAmt
Exclusion	$9,265,113	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	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$646,979,943	TotalRevenueColumnAmt
Related Or Exempt Func Income	$610,952,917	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$168	UnrelatedBusinessRevenueAmt
Exclusion	$32,771,124	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$215,809	TotalAmt
Program Services	$215,809	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$11,987,321	TotalAmt
Program Services	$11,987,321	ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$493,523	TotalAmt
Program Services	$493,523	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$292,764,424	TotalAmt
Program Services	$292,648,462	ProgramServicesAmt
Management And General	$115,962	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$16,257,662	TotalAmt
Program Services	$16,257,662	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$40,254,597	TotalAmt
Program Services	$40,220,233	ProgramServicesAmt
Management And General	$34,364	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$21,976,058	TotalAmt
Program Services	$21,976,058	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,195,323	TotalAmt
Management And General	$3,195,323	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,767,203	TotalAmt
Management And General	$1,767,203	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$324,794	TotalAmt
Program Services	$324,794	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$53,782,179	TotalAmt
Program Services	$53,767,183	ProgramServicesAmt
Management And General	$14,996	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$17,370,123	TotalAmt
Program Services	$17,348,533	ProgramServicesAmt
Management And General	$21,590	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,218,263	TotalAmt
Program Services	$16,200,989	ProgramServicesAmt
Management And General	$17,274	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$68,673,327	TotalAmt
Program Services	$68,673,327	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$21,398,292	TotalAmt
Program Services	$21,393,310	ProgramServicesAmt
Management And General	$4,982	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,449,070	TotalAmt
Program Services	$5,448,026	ProgramServicesAmt
Management And General	$1,044	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,356,197	TotalAmt
Program Services	$4,354,663	ProgramServicesAmt
Management And General	$1,534	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	-$823,445	TotalAmt
Program Services	-$823,445	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$26,467,059	TotalAmt
Program Services	$26,465,973	ProgramServicesAmt
Management And General	$1,086	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$164,777	TotalAmt
Program Services	$162,782	ProgramServicesAmt
Management And General	$1,995	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Dues and Subscriptions	$2,299,554	$2,299,554
Staff Recognition	$1,256,551	$1,256,551
Recruitment Expense	$1,075,946	$1,075,946
Medical Supplies	$181,419	$181,419

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$19,382,735	TotalAmt
Program Services	$19,382,313	ProgramServicesAmt
Management And General	$422	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$626,488,761	TotalAmt
Program Services	$621,310,986	ProgramServicesAmt
Management And General	$5,177,775	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,500	BOYAmt
EOY	$1,500	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$23,141,356	BOYAmt
EOY	$32,187,212	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$14,428	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$51,983,675	BOYAmt
EOY	$42,387,708	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$24,856,607	BOYAmt
EOY	$34,148,362	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$140,360,897	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$59,546,072	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$66,710,692	BOYAmt
EOY	$80,814,825	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,068,985,740	BOYAmt
EOY	$1,261,999,996	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,649,831	BOYAmt
EOY	$2,656,680	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$55,102,716	BOYAmt
EOY	$47,785,020	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,218,902	BOYAmt
EOY	$8,213,711	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$183,588,547	BOYAmt
EOY	$221,258,222	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,484,239,566	BOYAmt
EOY	$1,731,467,664	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$87,976,721	BOYAmt
EOY	$101,454,224	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$68,598	BOYAmt
EOY	$37,302	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$36,449,440	BOYAmt
EOY	$47,955,598	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$393,460,472	BOYAmt
EOY	$539,545,263	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$517,955,231	BOYAmt
EOY	$688,992,387	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$966,284,335	BOYAmt
EOY	$1,042,475,277	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$966,284,335	BOYAmt
EOY	$1,042,475,277	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,484,239,566	BOYAmt
EOY	$1,731,467,664	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$20,491,182	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$79,720,393	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$135,420,153	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	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Func Int	Yes (X)	SupportingOrgType3FuncIntInd
IRS Written Determination	Yes (X)	IRSWrittenDeterminationInd
Supported Organizations	11	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (11 entries)

EINEIN	Organization TypeOrganizationTypeCd	Governing Document ListedGoverningDocumentListedInd	SupportSupportAmt	Other SupportOtherSupportAmt
SPECTRUM HEALTH HOSPITALS
381360529	3	Yes (true)	$266,129,840	$0
SPECTRUM HEALTH PRIMARY CARE PARTNERS
381358164	3	Yes (true)	$67,185,460	$0
SPECTRUM HEALTH UNITED
381358412	3	Yes (true)	$9,691,654	$0
SPECTRUM HEALTH CONTINUING CARE
383242232	9	Yes (true)	$8,580,000	$0
NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION
381359517	3	Yes (true)	$7,143,328	$0
MECOSTA COUNTY MEDICAL CENTER
381368744	3	Yes (true)	$5,752,995	$0
ZEELAND COMMUNITY HOSPITAL
381411184	3	Yes (true)	$5,712,483	$0
REED CITY HOSPITAL CORPORATION
382770076	3	Yes (true)	$5,645,734	$0
MEMORIAL MEDICAL CENTER OF WEST MICHIGAN
381359266	3	Yes (true)	$5,103,505	$0
Pennock Hospital
381360562	3	Yes (true)	$1,896,098	$0
SPECTRUM HEALTH FOUNDATION
382752328	7	Yes (true)	$12,000	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	11	SupportedOrganizationsTotalCnt
Support Sum	$382,853,097	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (true)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	Yes (true)	OrganizationChangeSuprtOrgInd
Support Non Supported Org	Yes (true)	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	false	ExcessBusinessHoldingsRulesInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

Field	Value	IRS element (for citing)
Timely Provided Documents	Yes (true)	TimelyProvidedDocumentsInd
Officers Close Relationship	false	OfficersCloseRelationshipInd
Supported Org Voice Investment	Yes (true)	SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

Field	Value	IRS element (for citing)
Parent Supported Org	Yes (X)	ParentSupportedOrgInd
Appoint Elect Majority Officer	Yes (true)	AppointElectMajorityOfficerInd
Exercise Direction Policies	Yes (true)	ExerciseDirectionPoliciesInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule A, Part IV, Section A, Line 1 SUPPLEMENTAL INFORMATION.	SPECTRUM HEALTH SYSTEM IS THE PARENT ORGANIZATION AND SUPPORTING ORGANIZATION TO THE HEALTH SYSTEM. THE PURPOSES OF THIS ORGANIZATION, AS DEFINED IN THE ARTICLES OF INCORPORATION, ARE AS FOLLOWS: PURPOSES 2.1. THE PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED ARE TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT ALL OF THE PURPOSES OF MECOSTA COUNTY MEDICAL CENTER, MEMORIAL MEDICAL CENTER OF WEST MICHIGAN, NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION, PENNOCK HOSPITAL, REED CITY HOSPITAL CORPORATION, SPECTRUM HEALTH CONTINUING CARE, SPECTRUM HEALTH FOUNDATION, SPECTRUM HEALTH HOSPITALS, SPECTRUM HEALTH PRIMARY CARE PARTNERS, SPECTRUM HEALTH UNITED, AND ZEELAND COMMUNITY HOSPITAL (THE "SUPPORTED ORGANIZATIONS") ALL OF WHICH ARE DESCRIBED IN SECTION 501(C)(3) AND EITHER SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED OR COMPARABLE PROVISIONS OF SUBSEQUENT LEGISLATION (THE "CODE"). SUBJECT TO AND IN FURTHERANCE OF THE FOREGOING, THE PURPOSES OF THE CORPORATION SHALL BE: 2.1.1. TO FORMULATE AND IMPLEMENT POLICIES AND PROGRAMS DESIGNED TO ENABLE AND/OR CAUSE THE SUPPORTED ORGANIZATIONS TO FUNCTION AS A COORDINATED HEALTH CARE DELIVERY SYSTEM , TO PROVIDE DIRECTION AND MANAGEMENT TO THE SUPPORTED ORGANIZATIONS, AND TO ACT AND/OR MAKE DECISIONS FOR THE BENEFIT OF SUCH SUPPORTED ORGANIZATIONS. 2.1.2. TO ESTABLISH AND MAINTAIN, EITHER DIRECTLY, THROUGH SUPPORTED ORGANIZATIONS OR IN COOPERATION WITH OTHER ORGANIZATIONS, SUCH FACILITIES AND SERVICES FOR THE CARE OF PERSONS SUFFERING FROM ILLNESS, INJURY OR DISABILITY, THE ELDERLY AND THE INDIGENT AND FOR THE PRESERVATION AND IMPROVEMENT OF HEALTH AS THE BOARD OF DIRECTORS MAY DETERMINE, INCLUDING, WITHOUT LIMITATION: 2.1.2.1. HOSPITALS FOR THE INPATIENT OR OUTPATIENT CARE OF PERSONS SUFFERING FROM ILLNESS, INJURY AND DISABILITY, FOR THE PREVENTION OF ILLNESS, INJURY AND DISABILITY AND FOR THE MAINTENANCE OF HEALTH. 2.1.2.2. FACILITIES PROVIDING AMBULATORY CARE, NURSING CARE, REHABILITATION AND OTHER SERVICES. 2.1.2.3. CLINICS THROUGH WHICH PHYSICIANS AND OTHER PROVIDERS RENDER PROFESSIONAL MEDICAL SERVICES. 2.1.2.4. OTHER ACTIVITIES AND PROGRAMS DESIGNED AND CARRIED ON TO PROMOTE THE GENERAL HEALTH OF THE COMMUNITY. 2.1.3. TO PROMOTE AND CARRY ON SUCH SCIENTIFIC RESEARCH AS THE BOARD OF DIRECTORS MAY DETERMINE WITH RESPECT TO THE CAUSE, TREATMENT AND PREVENTION OF ILLNESS AND INJURY, THE IMPROVEMENT OF PUBLIC HEALTH AND OTHER MATTERS. 2.1.4. TO PARTICIPATE IN AND TO CARRY ON SUCH ACTIVITIES AS THE BOARD OF DIRECTORS MAY DETERMINE FOR THE EDUCATION OF PHYSICIANS, NURSES, OTHER PROFESSIONAL AND PARAPROFESSIONAL PERSONNEL AND THE PUBLIC ABOUT RENDERING CARE TO THE SICK, INJURED AND DISABLED, ABOUT PREVENTION OF ILLNESS AND INJURY AND ABOUT THE PROMOTION OF HEALTH. 2.1.5. TO CONDUCT ACTIVITIES, EITHER DIRECTLY, THROUGH RELATED ORGANIZATIONS OR IN COOPERATION WITH ORGANIZATIONS EXEMPT FROM TAX UNDER SECTION 501 (C)(3) OF THE CODE OR COMPARABLE PROVISIONS OF SUBSEQUENT LEGISLATION IN ORDER TO RAISE FUNDS TO FURTHER THE PURPOSES OF THE CORPORATION, SUBJECT, HOWEVER, TO ALL LIMITATIONS ON THE NATURE OR EXTENT OF SUCH ACTIVITIES APPLICABLE, FROM TIME TO TIME, TO ORGANIZATIONS DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(3) OF THE CODE. 2.1.6. TO ACQUIRE, TO OWN, TO DISPOSE OF AND TO DEAL WITH REAL AND PERSONAL PROPERTY AND INTERESTS THEREIN AND TO APPLY GIFTS, GRANTS, BEQUESTS AND DEVISES AND THE PROCEEDS THEREOF IN FURTHERANCE OF THE PURPOSES OF THE CORPORATION. 2.1.7. TO DEAL WITH AND DISTRIBUTE THE CORPORATION'S INCOME AND ASSETS IN SUCH MANNER AS IN THE JUDGMENT OF THE BOARD OF DIRECTORS WILL BEST PROMOTE ITS OBJECTIVES AND PURPOSES, WITHOUT LIMITATION EXCEPT SUCH, IF ANY, AS MAY BE CONTAINED IN INSTRUMENTS UNDER WHICH SUCH PROPERTY IS CONVEYED TO THE CORPORATION. 2.1.8. TO DO SUCH THINGS AND TO PERFORM SUCH ACTS TO ACCOMPLISH ITS PURPOSES AS ARE PERMITTED BY SECTIONS 501(C)(3) AND 509(A)(3) OF THE CODE, WITH ALL THE POWERS CONFERRED ON NONPROFIT CORPORATIONS BY THE LAWS OF THE STATE OF MICHIGAN. THE AMOUNTS REPORTED IN SCHEDULE A, PART I, LINE 11H, COLUMN (VII) RELATE TO EXPENSES INCURRED BY THE ORGANIZATION ON BEHALF OF THE SUPPORTED ENTITIES (REIMBURSED IN WHOLE OR IN PART THROUGH MANAGEMENT FEES).
Schedule A, Part IV, Section A, Line 5a Added, Substituted, or Removed Sup. Org.	(i)Name: Pennock Hospital d/b/a Spectrum Health Pennock EIN: 38-1360562 (ii)Reason: Pennock Hospital was acquired and integrated into the Spectrum Health System Group, of which Spectrum Health System is the Supporting Organization. (iii) THE PURPOSES FOR WHICH THE CORPORATION (Spectrum Health System) IS ORGANIZED ARE TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT ALL OF THE PURPOSES OF MECOSTA COUNTY MEDICAL CENTER, MEMORIAL MEDICAL CENTER OF WEST MICHIGAN, NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION, PENNOCK HOSPITAL, REED CITY HOSPITAL CORPORATION, SPECTRUM HEALTH CONTINUING CARE, SPECTRUM HEALTH FOUNDATION, SPECTRUM HEALTH HOSPITALS, SPECTRUM HEALTH PRIMARY CARE PARTNERS, SPECTRUM HEALTH UNITED, AND ZEELAND COMMUNITY HOSPITAL (THE "SUPPORTED ORGANIZATIONS") ALL OF WHICH ARE DESCRIBED IN SECTION 501(C)(3) AND EITHER SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE OF 1986. (iv) The addition of Pennock Hospital as a supported organization was accomplished through an amendment to the organizing document.
Schedule A, Part IV, Section A, Line 6 Support to other supported orgs	Spectrum Health System provides services and support to organizations within the integrated health care system that are outside of Spectrum Health System's supported organizations. The other organizations Spectrum Health System provides services and support to are related organizations reported on Schedule R.
Schedule A, Part IV, Section D, Line 2 Officers Appointed Or Serving Supported Org.	Spectrum Health System maintains a close and continuous working relationship with its supported organizations through integrated policies and procedures and unified leadership. As described in Schedule A, Part IV, Section E, line 3a, Spectrum Health System is the parent to all supported organizations and as such has the power to appoint/elect a majority of officers, directors, and trustees of each of the supported organizations.
Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies	As noted below, cash and investments, whether on an individual basis or as part of a pooled investment strategy, is a reserved power maintained by the supporting organization. The consolidated treasury function is considered a shared service function provided by the supporting organization to each supported organization. As part of that shared service function, the supporting organization controls all investment policies, and directs all investment strategies. This provides many benefits including reduced costs and subject matter expertise to yield greater results. The supported organizations have the ability to provide direction specifically related to their respective assets as it relates to grant making and directing the use of the organization's income or assets.
Schedule A, Part IV, Section E, Line 3a Power To Appoint/Elect Majority of Officer/Director/Trustee	Each of the supported organizations' bylaws set forth the following reserved powers of Spectrum Health System. The Corporation's Board of Directors may recommend action to the System with respect to the following reserved powers. The actions listed below may, notwithstanding any other provision of these Bylaws or the Articles of Incorporation, be unilaterally caused and/or taken by the System, within its sole and exclusive power and discretion, and shall not be deemed authorized unless and until approved by the System: -Election and/or removal of the members of the Corporation's Board of Directors pursuant to the nomination, election and removal processes set forth in these Bylaws; -Election and/or removal of the Corporation's Chairperson of the Board of Directors; and -Hiring, discharge, and evaluation of the Corporation's President as delegated by the System's Board of Directors to the System's Chief Executive Officer (or designee).
Schedule A, Part IV, Section E, Line 3b Substantial Direction Over Policies/Programs/Activities	Each of the supported organizations' bylaws set forth the following reserved powers of Spectrum Health System. The actions listed below may be unilaterally caused and/or taken by the System, within its sole and exclusive power and discretion, and shall not be deemed authorized unless and until approved by the System: -Amendment of the Articles of Incorporation or Bylaws of the supported organization; -Election and/or removal of the members of the supported organization's Board of Directors; -Election and/or removal of the supported organization's Chairperson of the Board of Directors; -Hiring, discharge, and evaluation of the supported organization's President; -Adoption of the supported organization's strategic plan; -Adoption of the supported organization's annual operating and capital budgets and any amendments to such budgets in excess of the Authority Matrix Amount; -All capital expenditures by the supported organization in excess of the amount which would require approval by the System (the "Authority Matrix Amount"); -All borrowings or guarantees of indebtedness by the supported organization (or any entity controlled by the supported organization through ownership or membership interest); -All lending by the supported organization (or any subsidiary) to persons other than the System or a subsidiary in excess of the Authority Matrix Amount; -The supported 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; -Any merger or consolidation of the supported organization (or any subsidiary), or any other change in ownership percentages, control, or capital structure; -The creation of any entity controlled, directly or indirectly, by the supported organization; -The sale or transfer of more than ten percent (10%) of the assets of the supported organization (or any subsidiary) to any person or entity not controlled by the System; -Dissolution of the supported organization or any subsidiary; -The selection, retention, and oversight of the outside auditors for the supported organization (or any subsidiary); and -Any other approval for which System approval is required by law.

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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	VolunteersInd
Paid Staff Or Management	Yes (true)	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	Yes (true)	MailingsMembersInd
Mailings Members	$10	MailingsMembersAmt
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$183,260	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$141,524	OtherActivitiesAmt
Total Lobbying Expenditures	$324,794	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule C, Part II-B, Line 1 Description of the activities reported on lines 1A through 1I

Spectrum Health System employs government affairs staff who are chiefly responsible for Government Affairs activities. Additionally the organization employs a Vice President, Public Affairs to oversee this role. Other executive staff are engaged on a very limited basis for lobbying purposes. Spectrum Health System retains federal and state level multi-client lobby firms. The function of their respective duties involves direct contact with legislators, their staff, government officials, or a legislative body on numerous legislative and regulatory issues of interest to the organization. The amount is reported in lines 1g "Direct contact with legislators, their staffs, government officials, or a legislative body" and 1i, "Other activities." Direct contact with qualifying individuals includes sending letters, publications, making phone calls or meeting with government officials, their staff or legislators.

Schedule C, Part II-B, Line 1i Other activities

Spectrum Health System is a member of the American Hospital Association, American Medical Group Association, Michigan Health & Hospital Association and Children's Hospital Association. Lobbying expenditures reported on Line 1i reflect activities performed by trade organizations on the filing organization's behalf.

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,213,314	OtherCostOrOtherBasisAmt
Depreciation	$412,155	DepreciationAmt
Book Value	$1,801,159	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,095,303	OtherCostOrOtherBasisAmt
Depreciation	$1,941,419	DepreciationAmt
Book Value	$5,153,884	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$7,376,259	OtherCostOrOtherBasisAmt
Depreciation	$1,827,414	DepreciationAmt
Book Value	$5,548,845	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$123,676,021	OtherCostOrOtherBasisAmt
Depreciation	$55,365,084	DepreciationAmt
Book Value	$68,310,937	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$80,814,825	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
Post Retirement Benefits	$77,132,047
Due From Affiliates	$121,787,608
Other Assets	$22,338,567

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$221,258,222	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
Due to Affiliates	$133,026,659
Post Retirement Benefits	$192,121,546
SWAP Market Value	$139,370,582
Insurance	$57,579,642
Other Liabilities	$17,446,834

Field	Value	IRS element (for citing)
Total Liability	$539,545,263	TotalLiabilityAmt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM HEALTH HOSPITALS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 MICHIGAN ST NE	AddressLine1Txt
City	GRAND RAPIDS	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	381360529	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$215,809	CashGrantAmt
Purpose Of Grant	MEDICAL CARE	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

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	Grants are received by the Healthier Communities department within Spectrum Health System and they are administered/awarded by Spectrum Health Hospitals, a related tax-exempt organization. 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.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Travel For Companions	Yes (X)	TravelForCompanionsInd
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	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (16 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
Richard Breon
PRESIDENT / CEO	$1,269,163	$0	$1,806,443	$0	$38,315	$0	$861,667	$0	$202,463	$0	$4,178,051	$0	$1,143,851	$0
M Ashraf Mansour MD
Director	$0	$627,696	$0	$159,581	$0	$10,591	$0	$26,500	$0	$13,069	$0	$837,437	$0	$0
Stephen Rechner MD
Director - Part Year	$0	$395,682	$0	$67,119	$0	$10,730	$0	$5,300	$0	$19,087	$0	$497,918	$0	$0
MICHAEL P FREED
President/CEO - Priority Health - Part Year	$810,040	$0	$842,092	$0	$21,663	$0	$296,945	$0	$105,254	$0	$2,075,994	$0	$473,927	$0
Ronald Knaus
SVP, Chief Financial Officer	$606,820	$0	$507,223	$0	$28,599	$0	$283,847	$0	$103,455	$0	$1,529,944	$0	$283,092	$0
David Leonard
Secretary, SVP, Chief Legal Officer	$449,300	$0	$470,270	$0	$20,725	$0	$207,270	$0	$82,966	$0	$1,230,531	$0	$292,190	$0
Jill Ferris
SVP - Nexus / Corporate Controller - Part Year	$259,982	$0	$188,767	$0	$2,427	$0	$52,565	$0	$52,331	$0	$556,072	$0	$120,847	$0
Patrick O'Hare
SVP, Facilities & Chief Information Officer	$489,681	$0	$472,436	$0	$20,441	$0	$227,261	$0	$76,091	$0	$1,285,910	$0	$282,064	$0
Pamela Ries
SVP, Chief Human Resources Officer	$167,996	$79,962	$122,565	$58,337	$3,000	$1,428	$88,794	$42,264	$32,005	$15,233	$414,360	$197,224	$80,163	$38,155
Lori Smith
SVP, Treasury	$276,335	$0	$95,294	$0	$6,570	$0	$53,327	$0	$57,733	$0	$489,259	$0	$21,280	$0
Matthew Van Vranken
Former EVP, SH Delivery System	$0	$0	$333,474	$0	$942,722	$0	$0	$0	$0	$0	$1,276,196	$0	$333,474	$0
Seth Wolk MD
System CMO / President, SHMG	$702,712	$0	$419,700	$0	$20,279	$0	$328,852	$0	$111,034	$0	$1,582,577	$0	$275,427	$0
John Mosley
EVP, Special Projects	$450,974	$0	$556,878	$0	$25,055	$0	$118,829	$0	$68,387	$0	$1,220,123	$0	$379,135	$0
Roger Jansen
SVP, Business Development / Chief Strategy Officer	$521,233	$0	$488,857	$0	$18,255	$0	$248,646	$0	$83,779	$0	$1,360,770	$0	$282,285	$0
J Michael Kramer
SVP, Chief Quality Officer	$410,574	$0	$408,715	$0	$22,146	$0	$206,263	$0	$70,251	$0	$1,117,949	$0	$245,041	$0
Steven Heacock
SVP, Public Affairs / Research	$393,949	$0	$397,903	$0	$19,191	$0	$169,682	$0	$64,295	$0	$1,045,020	$0	$240,952	$0

Supplemental Information Detail SupplementalInformationDetail (5 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 Travel for companions	The organization provided companion travel for six executive employees and three board members. The related amounts were treated as taxable compensation and included in Form W-2.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees	The organization provided health club dues for twelve executive employees. These amounts were treated as taxable compensation and included in Form W-2.
Schedule J, Part I, Line 4a Severance or change-of-control payment	$942,722 Matthew Van Vranken
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan	$1,143,851 Richard Breon $120,847 Jill Ferris $473,927 Michael P. Freed $240,952 Steven Heacock $282,285 Roger Jansen $283,092 Ronald Knaus $245,041 J. Michael Kramer $292,190 David Leonard $379,135 John Mosley $282,064 Patrick O'Hare $118,318 Pamela Ries $21,280 Lori Smith $333,474 Matthew Van Vranken $275,427 Seth Wolk SCHEDULE J, PART I, LINE 4B IS ANSWERED "YES" BECAUSE CERTAIN INDIVIDUALS, DO "PARTICIPATE IN" SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN(S). ALL INDIVIDUALS WHO PARTICIPATED RECEIVED DISTRIBUTIONS DURING THE YEAR. DISTRIBUTIONS REPORTED ON THIS LINE ARE ALSO INCLUDED IN SCHEDULE J, PART II, COLUMN F AS COMPENSATION REPORTED IN A PRIOR YEAR.

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Relationship With Org	DAUGHTER OF OFFICER AND DIRECTOR	RelationshipWithOrgTxt
Loan Purpose	TUITION ASSISTANCE	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$13,500	OriginalPrincipalAmt
Balance Due	$14,428	BalanceDueAmt
Default	false	DefaultInd
Board Or Committee Approval	false	BoardOrCommitteeApprovalInd
Written Agreement	Yes (true)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$14,428	TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (6 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
MR MICHAEL BREON
FAMILY	$156,320	SEE SCHEDULE L, PART V	false
AMWAY HOTEL CORPORATION
BUSINESS	$155,980	SEE SCHEDULE L, PART V	false
MS ALLYSON BREON
FAMILY	$116,617	SEE SCHEDULE L, PART V	false
MS LAURA FREED
FAMILY	$88,788	SEE SCHEDULE L, PART V	false
MR FRANCIS RECHNER
FAMILY	$78,184	SEE SCHEDULE L, PART V	false
MS KRISTEN O'HARE
FAMILY	$53,614	SEE SCHEDULE L, PART V	false

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule L, Part V FAMILY AND BUSINESS TRANSACTIONS WITH INTERESTED PERSONS	FormAndLineReferenceDesc
Explanation	MR. RICHARD BREON, AN OFFICER AND BOARD MEMBER, HAS A SON AND DAUGHTER-IN-LAW WHO ARE EMPLOYED BY THE ORGANIZATION. (PART IV, LINES 1 & 3) MR. RICHARD DEVOS, JR, A BOARD MEMBER, HAS INDIRECT OWNERSHIP IN TWO TAXABLE ENTITIES THAT HAVE A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. (PART IV, LINE 2) MR. MICHAEL FREED, AN OFFICER, HAS A DAUGHTER WHO IS EMPLOYED BY THE ORGANIZATION. (PART IV, LINE 4) MR. STEPHEN RECHNER, A BOARD MEMBER, HAS A SON WHO IS EMPLOYED BY THE ORGANIZATION. (PART IV, LINE 5) MR. PATRICK O'HARE, A KEY EMPLOYEE, HAS A DAUGHTER WHO IS EMPLOYED BY THE ORGANIZATION. (PART IV, LINE 6)	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 6 CLASSES OF MEMBERS OR STOCKHOLDERS	THE ORGANIZATION IS ORGANIZED ON A NON-STOCK DIRECTORSHIP BASIS WITH NO MEMBERS.
Form 990, Part VI, Line 7b DECISIONS SUBJECT TO APPROVAL OF MEMBERS	THE ORGANIZATION IS ORGANIZED ON A NON-STOCK DIRECTORSHIP BASIS WITH NO MEMBERS.
Form 990, Part VI, Line 2 Family/business relationships amongst interested persons	MR. DAVID LEONARD AND MR. PATRICK O'HARE - Business relationship, MS. ELIZABETH NICKELS AND MR. TIMOTHY O'DONOVAN - Business relationship, Mr. Richard Breon and Mr. Michael Freed - Business relationship, MR. RICHARD DEVOS, JR. AND MR. WILLIAM PAYNE - Business relationship
Form 990, Part VI, Line 4 Significant changes to organizational documents	Pennock Hospital (FEIN: 38-1360562) was added as a supported organization to the governing documents of Spectrum Health System.
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 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 Spectrum Health's best interest. 4. The Board of Directors or committee shall exercise due diligence to determine whether Spectrum Health 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 Spectrum Health's best interest and for its own benefit and whether the transaction is fair and reasonable to Spectrum Health, 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 Spectrum Health's committees shall set forth: a)The names of the persons who disclosed a financial interest in a proposed transaction or arrangement involving Spectrum Health 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 Spectrum Health's organizational integrity department. A copy of the member of management's disclosure is reviewed by Spectrum Health'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 Spectrum Health'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 Spectrum Health and to ensure that Spectrum Health's employees are always acting in the best interest of Spectrum Health.
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 System. 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 and, for FY 2016 (7/1/15-6/30/16), was based on the following independent surveys of health care executives at comparable health systems, health plans, and medical groups: * American Medical Group Association: 2014 Medical Group Compensation & Financial Survey * Chief Executive of Multi-site organizations: 2014 Leading Age-CEMO Leadership Compensation Survey * Integrated Healthcare Strategies: 2014 Children's Hospitals Executive Compensation Survey * Integrated Healthcare Strategies: 2014 Health Care Executive Compensation Survey * Mercer Human Resources Consulting: 2014 Benchmark Database Executive Survey * Mercer Human Resources Consulting: 2014 Integrated Health Networks Compensation Survey * Medical Group Management Association: 2014 Management Compensation Survey * Sullivan, Cotter and Associates: 2014 Survey of Manager and Executive Compensation in Hospitals and Health Systems * Sullivan, Cotter and Associates: 2014 Survey of Manager and Executive Compensation in Children's Hospitals * Sullivan, Cotter and Associates: 2014 Physician Compensation and Productivity Survey Report * Towers Watson: 2014 Health Care Executive and Management Compensation Survey Report * Towers Watson: 2014 General Industry Top Management Compensation Survey Report * Warren: Fall 2014 The HMO Salary Survey 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 healthcare and / or health insurance organizations. Spectrum Health recruits nationally for its executives. Benefits data reflect national healthcare / 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, 2015. 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 VIII, Line 2f Other Program Service Revenue	Other Revenue - Total Revenue: 3642721, Related or Exempt Function Revenue: 3642889, Unrelated Business Revenue: -168, Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part XI, Line 9 Fund balance adjustment to transfer investments	HISTORICALLY THE ORGANIZATION HAS REPORTED INVESTMENT ACCOUNTS ON THE BALANCE SHEETS OF EACH ENTITY WITHIN THE HEALTH SYSTEM. IN FY2016 THE ORGANIZATION MADE A ONE TIME ADJUSTMENT TO TRANSFER THE BALANCES OF THE INVESTMENT ACCOUNTS TO SPECTRUM HEALTH SYSTEM'S BALANCE SHEET.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	VALUATION ALLOWANCE - -8226348; MINIMUM PENSION LIABILITY - -79387939; FUND BALANCE ADJUSTMENT RELATED TO INVESTMENT TRANFERS FROM RELATED ENTITY - XXX-XX-XXXX;

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	$3,353,567	$25,470,369	PRIORITY HEALTH
MMPC REAL ESTATE LLC
4100 LAKE DR SE STE 300	GRAND RAPIDS	MI	49525	262744213	DORMANT	MI			MICHIGAN MEDICAL PATIENT CARE
SPECTRUM HEALTH INNOVATIONS LLC
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	272868213	IP DEVELOP	MI	$107	$339,943	SPECTRUM HEALTH SYSTEM
SHPHC LLC
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	452911064	DORMANT	MI			SPECTRUM HEALTH CONTINUING CARE

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (20 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
SPECTRUM HEALTH HOSPITALS
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	381360529	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH SYSTEM	Yes (true)
SPECTRUM HEALTH PRIMARY CARE PARTNERS
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	381358164	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH SYSTEM	Yes (true)
SPECTRUM HEALTH FOUNDATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	382752328	PHILANTHROPY	MI	501(c)(3	7	SPECTRUM HEALTH SYSTEM	Yes (true)
SPECTRUM HEALTH CONTINUING CARE
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	383242232	REHAB/CARE	MI	501(c)(3	9	SPECTRUM HEALTH SYSTEM	Yes (true)
SPECTRUM HEALTH CONTINUING CARE CENTER
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	382415333	REHAB/NRS	MI	501(c)(3	9	SPECTRUM HEALTH CONTINUING CARE	Yes (true)
SPECTRUM HEALTH KENT COMMUNITY CAMPUS
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	383472677	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH CONTINUING CARE	Yes (true)
SPECTRUM HEALTH WORTH SERVICES
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	382786617	HEALTHCARE	MI	501(c)(3	9	SPECTRUM HEALTH CONTINUING CARE	Yes (true)
VISITING NURSE SERVICES OF WESTERN MICHIGAN
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	381359195	HEALTHCARE	MI	501(c)(3	9	SPECTRUM HEALTH CONTINUING CARE	Yes (true)
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	9	PRIORITY HEALTH	Yes (true)
SPECTRUM HEALTH KELSEY
615 S BOWER	GREENVILLE	MI	48838	381297435	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH UNITED	Yes (true)
REED CITY HOSPITAL CORPORATION
300 N PATTERSON RD	REED CITY	MI	49677	382770076	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH SYSTEM	Yes (true)
NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION
212 S SULLIVAN AVENUE	FREMONT	MI	49412	381359517	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH SYSTEM	Yes (true)
KENT COMMUNITY HEALTH FOUNDATION
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	383607110	PHILANTHROPY	MI	501(c)(3	Type III-O	SPECTRUM HEALTH KENT COMMUNITY CAMPUS	Yes (true)
ZEELAND COMMUNITY HOSPITAL
8333 FELCH STREET	ZEELAND	MI	49464	381411184	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH SYSTEM	Yes (true)
SPECTRUM HEALTH UNITED
615 S BOWER	GREENVILLE	MI	48838	381358412	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH SYSTEM	Yes (true)
MEMORIAL MEDICAL CENTER OF WEST MICHIGAN
ONE ATKINSON DRIVE	LUDINGTON	MI	49431	381359266	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH SYSTEM	Yes (true)
MECOSTA COUNTY MEDICAL CENTER
605 OAK STREET	BIG RAPIDS	MI	49307	381368744	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH SYSTEM	Yes (true)
PENNOCK HOSPITAL
1009 WEST GREEN STREET	HASTINGS	MI	49058	381360562	HEALTHCARE	MI	501(c)(3	3	SPECTRUM HEALTH SYSTEM	Yes (true)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (15 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
MICHIGAN MEDICAL PATIENT CARE
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	382851295	MEDICAL	MI	SPECTRUM HEALTH SYSTEM	C Corporation	$2,333,531	$0	1	Yes (true)
PRIORITY HEALTH MANAGED BENEFITS
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	383085182	THIRD PARTY ADMINISTRATOR	MI	SPECTRUM HEALTH SYSTEM	C Corporation	$210,587,288	$20,808,582	1	Yes (true)
SPECTRUM HEALTH PHYSICIAN ALLIANCE
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	371655728	PHYSICIANS	MI	SPECTRUM HEALTH SYSTEM	C Corporation	$14	$124,082	1	Yes (true)
WEST MICHIGAN HEART
2900 BRADFORD STREET NE	GRAND RAPIDS	MI	49525	382125186	PHYSICIANS	MI	SPECTRUM HEALTH SYSTEM	C Corporation	$2,712,719	$5,653,125	1	Yes (true)
CAMPUS TOWN CENTRE CONDO ASSOCIATION
4868 LAKE MICHIGAN DRIVE	ALLENDALE	MI	49401	382910067	MGMT	MI	NA	C Corporation				Yes (true)
HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION
330 BARCLAY NE	GRAND RAPIDS	MI	49503	383264184	MGMT	MI	NA	C Corporation				Yes (true)
LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION
145 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734150	MGMT	MI	NA	C Corporation				Yes (true)
MUSCULOSKELETAL CENTER CONDOMINIUM ASSOCIATION
230 MICHIGAN NE	GRAND RAPIDS	MI	49503	383180086	MGMT	MI	NA	C Corporation				Yes (true)
PRIORITY HEALTH INSURANCE COMPANY
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	201529553	INSURANCE	MI	NA	C Corporation				Yes (true)
THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	830464302	MGMT	MI	NA	C Corporation				Yes (true)
THE MICHIGAN STREET PARKING CONDOMINIUM ASSOCATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734145	MGMT	MI	NA	C Corporation				Yes (true)
25 MICHIGAN STREET CONDOMINIUM ASSOCIATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734157	MGMT	MI	NA	C Corporation				Yes (true)
35 MICHIGAN STREET CONDOMINIUM ASSOCIATION
35 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	272193084	MGMT	MI	NA	C Corporation				Yes (true)
PENNOCK VENTURES INC
1009 WEST GREEN STREET	HASTINGS	MI	49058	382712819	Healthcare	MI	NA	C Corporation				Yes (true)
PENNOCK PHARMACY
1009 WEST GREEN STREET	HASTINGS	MI	49058	382750680	HEALTHCARE	MI	NA	C Corporation				Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (true)	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	Yes (true)	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	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (true)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	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	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	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 (19 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
PRIORITY HEALTH
A	$1,351,781	GAAP, CASH, OR FMV
SPECTRUM HEALTH PRIMARY CARE PARTNERS
A	$278,461	GAAP, CASH, OR FMV
SPECTRUM HEALTH HOSPITALS
B	$215,809	GAAP, CASH, OR FMV
SPECTRUM HEALTH FOUNDATION
C	$1,989,422	GAAP, CASH, OR FMV
SPECTRUM HEALTH HOSPITALS
C	$1,266,648	GAAP, CASH, OR FMV
SPECTRUM HEALTH HOSPITALS
L	$266,129,840	GAAP, CASH, OR FMV
PRIORITY HEALTH
L	$225,348,622	GAAP, CASH, OR FMV
SPECTRUM HEALTH PRIMARY CARE PARTNERS
L	$67,185,460	GAAP, CASH, OR FMV
SPECTRUM HEALTH UNITED
L	$9,691,654	GAAP, CASH, OR FMV
Spectrum Health Continuing Care
L	$8,580,000	GAAP, CASH, OR FMV
Newaygo County General Hospital Association
L	$7,143,328	GAAP, CASH, OR FMV
Mecosta County Medical Center
L	$5,752,995	GAAP, CASH, OR FMV
Zeeland Community Hospital
L	$5,712,483	GAAP, CASH, OR FMV
Reed City Hospital Corporation
L	$5,645,734	GAAP, CASH, OR FMV
Memorial Medical Center of West Michigan
L	$5,103,505	GAAP, CASH, OR FMV
Pennock Hospital
L	$1,896,098	GAAP, CASH, OR FMV
Spectrum Health Physician Alliance
L	$105,552	GAAP, CASH, OR FMV
Priority Health
M	$43,722,115	GAAP, CASH, OR FMV
Spectrum Health Primary Care Partners
M	$1,320,615	GAAP, CASH, OR FMV

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule R, Part II, Column (g) SECTION 512(B)(13) CONTROLLED ENTITY

THE ORGANIZATION IS THE COMMON PARENT ORGANIZATION OF A CONSOLIDATED HEALTH SYSTEM, SPECTRUM HEALTH SYSTEM.

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.