COREWELL HEALTH: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: COREWELL HEALTH (EIN 38-3382353)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2015-02-13
IRS object ID: 201510449349300616
Schema version: 2013v4.0
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	2015-02-13T08:00:03-06:00	ReturnTs
Tax Period End	2014-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CROWE HORWATH LLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	225 WEST WACKER DRIVE	AddressLine1
Address Line2	SUITE 2600	AddressLine2
City	CHICAGO	City
State	IL	State
ZIP Code	606061224	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-07-01	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	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	SPEC	BusinessNameControlTxt
Phone	6167747322	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Michigan Ave NE MC 60	AddressLine1
City	Grand Rapids	City
State	MI	State
ZIP Code	49503	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RONALD J KNAUS	PersonNm
Person Title	SVP & CFO	PersonTitleTxt
Signature	2014-12-19	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Geralyn R Hurd	PreparerPersonNm
PTIN	P00933422	PTIN
Phone	3128997000	PhoneNum

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Address PrincipalOfcrBusinessAddress

Field	Value	IRS element (for citing)
Business Name Line1	RICHARD C BREON	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Michigan Ave NE MC 60	AddressLine1
City	Grand Rapids	City
State	MI	State
ZIP Code	49503	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$471,463,077	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	12	VotingMembersGoverningBodyCnt
Voting Members Independent	9	VotingMembersIndependentCnt
Total Employee	3753	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$2,550	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$993	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,161,930	PYContributionsGrantsAmt
CY Contributions Grants	$2,245,139	CYContributionsGrantsAmt
PY Program Service Revenue	$367,075,541	PYProgramServiceRevenueAmt
CY Program Service Revenue	$459,491,615	CYProgramServiceRevenueAmt
PY Investment Income	$3,940,470	PYInvestmentIncomeAmt
CY Investment Income	$4,348,780	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$17,000	CYOtherRevenueAmt
PY Total Revenue	$373,177,941	PYTotalRevenueAmt
CY Total Revenue	$466,102,534	CYTotalRevenueAmt
PY Grants And Similar Paid	$494,077	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$404,086	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$231,904,550	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$318,662,286	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$128,152,087	PYOtherExpensesAmt
CY Other Expenses	$168,513,270	CYOtherExpensesAmt
PY Total Expenses	$360,550,714	PYTotalExpensesAmt
CY Total Expenses	$487,579,642	CYTotalExpensesAmt
PY Revenues Less Expenses	$12,627,227	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$21,477,108	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,144,899,814	TotalAssetsBOYAmt
Total Assets EOY	$1,349,906,269	TotalAssetsEOYAmt
Total Liabilities BOY	$1,115,697,613	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,327,628,797	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$29,202,201	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$22,277,472	NetAssetsOrFundBalancesEOYAmt
Mission	TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$483,984,989	ExpenseAmt
Grant	$404,086	GrantAmt
Revenue	$459,458,938	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 TEN SEPARATELY LICENSED HOSPITAL FACILITIES, 170 SERVICE SITES, AND 2,064 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.	Desc
Total Program Service Expenses	$483,984,989	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
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	false	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	406	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	3753	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	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	12	GoverningBodyVotingMembersCnt
Independent Voting Member	9	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	Jill B Ferris	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	6167745115	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	545 Michigan St NE	AddressLine1
City	Grand Rapids	City
State	MI	State
ZIP Code	49503	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (28 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
ELIZABETH NICKELS
Treasurer	1.00	0	Yes (X)	Yes (X)	$30,000	$0	$0
RICHARD BREON
PRESIDENT / CEO	47.00	3.00	Yes (X)	Yes (X)	$1,853,160	$0	$739,667
RICHARD DEVOS JR
Vice Chair	1.00	0	Yes (X)	Yes (X)	$0	$0	$0
TIMOTHY O'DONOVAN
Chair	2.00	0	Yes (X)	Yes (X)	$0	$0	$0
BIRGIT KLOHS
Director - Part Year	1.00	0	Yes (X)		$24,500	$0	$0
BRIAN HARRIS
Director - Part Year	1.00	0	Yes (X)		$30,000	$0	$0
DAN GAYDOU
Director - Part Year	1.00	0	Yes (X)		$0	$0	$0
M ASHRAF MANSOUR
Director	1.00	49.00	Yes (X)		$0	$744,077	$30,802
MELONIE ICE MD
Director	1.00	0	Yes (X)		$0	$0	$0
MICHELLE VAN DYKE
Director	1.00	0.00	Yes (X)		$22,500	$0	$0
REX KILLIAN
Director	1.00	0	Yes (X)		$23,500	$0	$0
ROBERT ROTH
Director	1.00	0.00	Yes (X)		$24,000	$0	$0
STEPHEN BOSHOVEN
Director	1.00	1.00	Yes (X)		$0	$0	$0
STEPHEN RECHNER MD
Director	1.00	0	Yes (X)		$25,000	$0	$0
STEVE ENDER
Director	1.00	0	Yes (X)		$24,000	$0	$0
DAVID LEONARD
Secretary, Chief Legal Officer	50.00	0		Yes (X)	$619,092	$0	$219,240
MICHAEL P FREED
EXEC VICE PRESIDENT, CFO	25.00	25.00		Yes (X)	$1,143,384	$0	$418,833
RONALD KNAUS
SVP, Chief Finanical Officer	49.00	1.00		Yes (X)	$489,101	$0	$229,281
JILL FERRIS
Corporate Controller	50.00	0			$241,173	$0	$106,678	Yes (X)
LORI SMITH
Corporate Treasury Officer	50.00	0			$264,642	$0	$87,809	Yes (X)
MATTHEW VAN VRANKEN
EVP, SH Delivery System - Part Year	47.00	3.00			$1,282,147	$0	$343,329	Yes (X)
PATRICK O'HARE
SVP, CIO	49.00	1.00			$646,085	$0	$216,546	Yes (X)
ROGER JANSEN
SVP, Human Resources	50.00	0			$558,085	$0	$230,552	Yes (X)
J MICHAEL KRAMER
SVP, Chief Quality Officer	50.00	0			$552,688	$0	$217,460		Yes (X)
JAMES TUCCI MD
Chief Clini Syst Int & Imp Officer	49.00	1.00			$790,570	$0	$274,487		Yes (X)
JOHN MACKEIGAN MD
EVP, Chief Medical Officer	50.00	0.00			$599,572	$0	$34,787		Yes (X)
JOHN MOSLEY
EVP, Business Development	50.00	0			$708,930	$0	$93,714		Yes (X)
STEVEN HEACOCK
SVP, Public Affairs / Research	50.00	0			$518,749	$0	$176,983		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$10,470,878	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$744,077	TotReportableCompRltdOrgAmt
Total Other Compensation	$3,420,169	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	376	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
KELLY SERVICES INC
3210 EAGLE RUN DR NE 204	GRAND RAPIDS	MI	49525	STAFFING	$6,302,589
EMDEON BUSINESS SERVICES
3055 LEBANON PIKE	NASHVILLE	TN	37214	IT CONSULTING	$3,867,426
TRIZETTO GROUP INC
9655 MAROON CIRCLE	ENGLEWOOD	CO	80112	IT CONSULTING	$3,712,439
FINELIGHT INC
1801 S LIBERTY DR SUITE 400	BLOOMINGTON	IN	47403	MARKETING	$1,861,173
COLIBRIUM PARTNERS LLC
3575 PIEDMONT ROAD SUITE 1550	ATLANTA	GA	30305	IT CONSULTING	$1,817,662

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	124	CntrctRcvdGreaterThan100KCnt
Related Organizations	$2,245,139	RelatedOrganizationsAmt
Total Contributions	$2,245,139	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
MANAGEMENT FEE REVENUE	561000	$455,932,804	$455,932,804
SHARED SERVICES REVENUE	561000	$407,170	$407,170
CLINICAL CALL CENTER	900099	$352,064	$352,064
MEDICAL RECORD FEES	900099	$91,172	$91,172
SPECTRUM HEALTH INNOVATIONS	900099	$2,767		$2,550	$217

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,705,638	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,705,638	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$459,491,615	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,900,027	TotalRevenueColumnAmt
Exclusion	$3,900,027	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$17,000	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$17,000	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,000	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,000	RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$5,809,296	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$5,310,866	SecuritiesAmt
Other	$49,677	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$498,430	SecuritiesAmt
Other	-$49,677	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$448,753	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$49,677	RelatedOrExemptFuncIncomeAmt
Exclusion	$498,430	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

Total Revenue ColumnTotalRevenueColumnAmt
$0
$0
$0

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	$466,102,534	TotalRevenueColumnAmt
Related Or Exempt Func Income	$459,456,171	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$2,550	UnrelatedBusinessRevenueAmt
Exclusion	$4,398,674	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$404,086	TotalAmt
Program Services	$404,086	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

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

Foreign Grants ForeignGrantsGrp

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

Benefits To Members BenefitsToMembersGrp

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

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

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

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$10,333,187	TotalAmt
Program Services	$10,333,187	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$230,001,180	TotalAmt
Program Services	$229,914,660	ProgramServicesAmt
Management And General	$86,520	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$18,877,797	TotalAmt
Program Services	$18,877,797	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$43,137,733	TotalAmt
Program Services	$43,113,021	ProgramServicesAmt
Management And General	$24,712	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$16,312,389	TotalAmt
Program Services	$16,312,389	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

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

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,185,356	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$2,185,356	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,251,697	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$1,251,697	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$418,366	TotalAmt
Program Services	$418,366	ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

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

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

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

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$32,987,122	TotalAmt
Program Services	$32,977,584	ProgramServicesAmt
Management And General	$9,538	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$15,294,372	TotalAmt
Program Services	$15,269,705	ProgramServicesAmt
Management And General	$24,667	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,013,400	TotalAmt
Program Services	$13,012,449	ProgramServicesAmt
Management And General	$951	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$51,795,546	TotalAmt
Program Services	$51,795,546	ProgramServicesAmt

Royalties RoyaltiesGrp

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

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$19,452,299	TotalAmt
Program Services	$19,445,992	ProgramServicesAmt
Management And General	$6,307	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,366,802	TotalAmt
Program Services	$5,366,710	ProgramServicesAmt
Management And General	$92	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

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

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$1,922,777	TotalAmt
Program Services	$1,922,658	ProgramServicesAmt
Management And General	$119	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	-$254,000	TotalAmt
Program Services	-$254,000	ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

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

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$10,222,603	TotalAmt
Program Services	$10,220,432	ProgramServicesAmt
Management And General	$2,171	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,150,060	TotalAmt
Program Services	$5,147,987	ProgramServicesAmt
Management And General	$2,073	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
DUES AND SUBSCRIPTIONS	$1,814,643	$1,814,643
RECRUITMENT EXPENSES	$1,494,017	$1,494,017
MEDICAL SUPPLIES	$506,555	$506,555
UBI TAXES	$2,000	$2,000

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,889,655	TotalAmt
Program Services	$5,889,205	ProgramServicesAmt
Management And General	$450	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$487,579,642	TotalAmt
Program Services	$483,984,989	ProgramServicesAmt
Management And General	$3,594,653	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Joint Costs TotalJointCostsGrp

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

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$32,933,905	BOYAmt
EOY	$9,074,962	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$41,165,016	BOYAmt
EOY	$38,999,427	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$24,209,332	BOYAmt
EOY	$45,653,633	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$67,437,531	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$17,226,607	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$28,460,298	BOYAmt
EOY	$50,210,924	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$862,172,834	BOYAmt
EOY	$981,851,838	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$5,021,711	BOYAmt
EOY	$3,255,610	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$56,847,798	BOYAmt
EOY	$56,248,679	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,143,725	BOYAmt
EOY	$8,143,725	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$85,945,195	BOYAmt
EOY	$156,467,471	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,144,899,814	BOYAmt
EOY	$1,349,906,269	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$57,490,993	BOYAmt
EOY	$76,139,627	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$147,065	BOYAmt
EOY	$106,506	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	$12,500,000	BOYAmt
EOY	$13,000,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,045,559,555	BOYAmt
EOY	$1,238,382,664	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,115,697,613	BOYAmt
EOY	$1,327,628,797	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$29,202,201	BOYAmt
EOY	$22,277,472	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$29,202,201	BOYAmt
EOY	$22,277,472	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,144,899,814	BOYAmt
EOY	$1,349,906,269	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$21,477,108	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$46,377,569	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$31,825,190	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
Certification	Yes (X)	CertificationInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Supported Org Information SupportedOrgInformationGrp (10 entries)

EINEIN	Organization TypeOrganizationTypeDesc	Governing Document ListedGoverningDocumentListedInd	Supported Org NotifiedSupportedOrgNotifiedInd	US OrganizedUSOrganizedInd	SupportSupportAmt
SPECTRUM HEALTH HOSPITALS
381360529	3	Yes (true)	Yes (true)	Yes (true)	$202,048,169
NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION
381359517	3	Yes (true)	Yes (true)	Yes (true)	$5,229,071
REED CITY HOSPITAL CORPORATION
382770076	3	Yes (true)	Yes (true)	Yes (true)	$4,683,894
SPECTRUM HEALTH FOUNDATION
382752328	7	Yes (true)	Yes (true)	Yes (true)	$12,000
SPECTRUM HEALTH PRIMARY CARE PARTNERS
381358164	3	Yes (true)	Yes (true)	Yes (true)	$51,173,829
SPECTRUM HEALTH UNITED
381358412	3	Yes (true)	Yes (true)	Yes (true)	$7,592,134
ZEELAND COMMUNITY HOSPITAL
381411184	3	Yes (true)	Yes (true)	Yes (true)	$4,683,996
SPECTRUM HEALTH CONTINUING CARE
383242232	9	Yes (true)	Yes (true)	Yes (true)	$8,336,000
MEMORIAL MEDICAL CENTER OF WEST MICHIGAN
381359266	3	Yes (true)	Yes (true)	Yes (true)	$149,254
MECOSTA COUNTY MEDICAL CENTER
381368744	3	Yes (true)	Yes (true)	Yes (true)	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	10	SupportedOrganizationsTotalCnt
Support Sum	$283,908,347	SupportSumAmt

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION.	FormAndLineReferenceDesc
Explanation	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, 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).	ExplanationTxt

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	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$183,250	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$235,116	OtherActivitiesAmt
Total Lobbying Expenditures	$418,366	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through 1i	FormAndLineReferenceDesc
Explanation	SPECTRUM HEALTH SYSTEM EMPLOYS GOVERNMENT AFFAIRS STAFF WHO ARE CHIEFLY RESPONSIBLE FOR GOVERNMENT AFFAIRS ACTIVITIES. ADDITIONALLY THE ORGANIZATION EMPLOYS A SENIOR 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. THIS AMOUNT IS REPORTED IN LINE 1I, "OTHER ACTIVITIES." DIRECT CONTACT WITH QUALIFYING INDIVIDUALS INCLUDES SENDING LETTERS, PUBLICATIONS, MAKING PHONE CALLS OR MEETING WITH GOVERNMENT OFFICIALS, THEIR STAFF OR LEGISLATORS.	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$327,070	OtherCostOrOtherBasisAmt
Depreciation	$182,412	DepreciationAmt
Book Value	$144,658	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,694,134	OtherCostOrOtherBasisAmt
Depreciation	$628,922	DepreciationAmt
Book Value	$4,065,212	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,512,227	OtherCostOrOtherBasisAmt
Depreciation	$1,476,914	DepreciationAmt
Book Value	$5,035,313	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$55,904,100	OtherCostOrOtherBasisAmt
Depreciation	$14,938,359	DepreciationAmt
Book Value	$40,965,741	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$50,210,924	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
OTHER ASSETS	$8,228,967
POST RETIREMENT BENEFITS	$65,429,318
DUE FROM AFFILIATES	$82,809,186

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$156,467,471	TotalBookValueOtherAssetsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
POST RETIREMENT BENEFITS	$115,025,897
SWAP MARKET VALUE	$83,072,184
INSURANCE	$61,457,212
OTHER LIABILITIES	$8,193,873
DUE TO AFFILIATES	$970,633,498

Field	Value	IRS element (for citing)
Total Liability	$1,238,382,664	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE D, PART X, LINE 2, FIN 48 (ASC 740) FOOTNOTE	FormAndLineReferenceDesc
Explanation	SPECTRUM HEALTH SYSTEM CONDUCTS AN ANALYSIS ANNUALLY TO DETERMINE THE ORGANIZATION'S LIABILITY WITH RESPECT TO UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED JUNE 30, 2014 IT WAS DETERMINED THAT THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS TO DISCLOSE. AS SUCH, THERE WAS NO FOOTNOTE ADDED TO THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS.	ExplanationTxt

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	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 MICHIGAN ST NE	AddressLine1
City	GRAND RAPIDS	City
State	MI	State
ZIP Code	49503	ZIPCode

Field	Value	IRS element (for citing)
Recipient EIN	381360529	RecipientEIN
IRC Section	501(C)(3)	IRCSectionDesc
Cash Grant	$404,086	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	false	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 (15 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	$1,151,873	$0	$660,130	$0	$41,157	$0	$552,879	$0	$186,788	$0	$2,592,827	$0	$141,380	$0
M ASHRAF MANSOUR
DIRECTOR	$0	$580,445	$0	$158,480	$0	$5,152	$0	$17,850	$0	$12,952	$0	$774,879	$0	$0
MICHAEL P FREED
EXEC VICE PRESIDENT, CFO	$716,248	$0	$382,842	$0	$44,294	$0	$321,897	$0	$96,936	$0	$1,562,217	$0	$62,723	$0
RONALD KNAUS
SVP, CHIEF FINANICAL OFFICER	$354,564	$0	$125,952	$0	$8,584	$0	$157,386	$0	$71,895	$0	$718,382	$0	$28,887	$0
DAVID LEONARD
SECRETARY, CHIEF LEGAL OFFICER	$410,660	$0	$187,173	$0	$21,260	$0	$144,518	$0	$74,723	$0	$838,333	$0	$53,100	$0
JILL FERRIS
CORPORATE CONTROLLER	$191,062	$0	$49,496	$0	$614	$0	$61,053	$0	$45,625	$0	$347,851	$0	$0	$0
ROGER JANSEN
SVP, HUMAN RESOURCES	$392,452	$0	$146,634	$0	$18,999	$0	$164,357	$0	$66,195	$0	$788,637	$0	$18,010	$0
PATRICK O'HARE
SVP, CIO	$402,055	$0	$224,407	$0	$19,624	$0	$150,898	$0	$65,648	$0	$862,631	$0	$92,862	$0
LORI SMITH
CORPORATE TREASURY OFFICER	$206,641	$0	$54,692	$0	$3,309	$0	$42,917	$0	$44,892	$0	$352,451	$0	$0	$0
MATTHEW VAN VRANKEN
EVP, SH DELIVERY SYSTEM - PART YEAR	$897,180	$0	$363,979	$0	$20,987	$0	$225,921	$0	$117,408	$0	$1,625,476	$0	$76,239	$0
JAMES TUCCI MD
CHIEF CLINI SYST INT & IMP OFFICER	$560,449	$0	$189,582	$0	$40,539	$0	$188,868	$0	$85,619	$0	$1,065,057	$0	$0	$0
JOHN MOSLEY
EVP, BUSINESS DEVELOPMENT	$415,937	$0	$269,505	$0	$23,488	$0	$77,412	$0	$16,302	$0	$802,644	$0	$134,393	$0
JOHN MACKEIGAN MD
EVP, CHIEF MEDICAL OFFICER	$298,591	$0	$283,003	$0	$17,978	$0	$24,342	$0	$10,445	$0	$634,359	$0	$115,590	$0
J MICHAEL KRAMER
SVP, CHIEF QUALITY OFFICER	$387,692	$0	$144,923	$0	$20,073	$0	$148,468	$0	$68,992	$0	$770,148	$0	$22,285	$0
STEVEN HEACOCK
SVP, PUBLIC AFFAIRS / RESEARCH	$331,711	$0	$150,579	$0	$36,459	$0	$114,501	$0	$62,482	$0	$695,732	$0	$41,761	$0

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule J, Part I, Line 1a, First-class or charter travel	THE ORGANIZATION PROVIDED FIRST-CLASS TRAVEL AND/OR CHARTER TRAVEL FOR THREE EXECUTIVE EMPLOYEES. IN CERTAIN LIMITED SITUATIONS WHEN COMMERCIAL AIR TRAVEL WAS NOT AVAILABLE FOR A DESTINATION OR NOT EFFICIENT DUE TO SCHEDULES AND/OR CONNECTIONS, CHARTER AIR TRAVEL WAS UTILIZED.
Schedule J, Part I, Line 1a, Travel for companions	THE ORGANIZATION PROVIDED COMPANION TRAVEL FOR FOUR EXECUTIVE EMPLOYEES. 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 NINE EXECUTIVE EMPLOYEES. THESE AMOUNTS WERE TREATED AS TAXABLE COMPENSATION AND INCLUDED IN FORM W-2.
Schedule J, Part I, Line 4b, Supplemental nonqualified retirement plan	$141,380 RICHARD BREON $ 67,723 MICHAEL FREED $ 41,761 STEVEN HEACOCK $ 18,010 ROGER JANSEN $ 28,887 RONALD KNAUS $ 22,285 J. MICHAEL KRAMER $ 53,100 DAVID LEONARD $115,590 JOHN MACKEIGAN $134,393 JOHN MOSLEY $ 92,862 PATRICK O'HARE $ 76,239 MATTHEW VAN VRANKEN 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. DURING THE YEAR THE FOLLOWING INDIVIDUALS PARTICPATED IN THE PLAN(S) BUT DID NOT RECEIVE A DISTRIBUTION: JILL FERRIS, LORI SMITH, JAMES TUCCI. 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

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (9 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
MLIVE MEDIA GROUP
BUSINESS	$473,052	SEE SCHEDULE L, PART V	false
MICHIGAN PROFESSIONAL INSURANCE EXCHANGE
BUSINESS	$103,894	SEE SCHEDULE L, PART V	false
MS CHRISTINA GAYDOU-PITTMAN
FAMILY	$102,962	SEE SCHEDULE L, PART V	false
MS ALLYSON BREON
FAMILY	$82,390	SEE SCHEDULE L, PART V	false
MR MARK BREON
FAMILY	$75,644	SEE SCHEDULE L, PART V	false
MR BRADLEY PITTMAN
FAMILY	$67,726	SEE SCHEDULE L, PART V	false
MS CHERYL FREED
FAMILY	$59,771	SEE SCHEDULE L, PART V	false
MS LAURA FREED
FAMILY	$52,389	SEE SCHEDULE L, PART V	false
AMWAY HOTEL CORPORATION
BUSINESS	$225,598	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	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	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (13 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Sec A, 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. MICHAEL FREED AND MR. RONALD KNAUS - BUSINESS RELATIONSHIP, MR. MATTHEW VANVRANKEN AND MS. MICHELLE VANDYKE - BUSINESS RELATIONSHIP
Form 990, Part VI, Sec A, Line 4, Significant changes to organizational documents	THE ORGANIZATION AMENDED THE ARTICLES OF INCORPORATION TO INCLUDE MECOSTA COUNTY MEDICAL CENTER, MEMORIAL MEDICAL CENTER OF WEST MICHIGAN, AND SPECTRUM HEALTH CONTINUING CARE AS SUPPORTED ORGANIZATIONS.
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, Sec B, 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, Sec B, 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 LEGAL 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 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, Sec B, 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 2014 (7/1/13-6/30/14), WAS BASED ON THE FOLLOWING INDEPENDENT SURVEYS OF HEALTH CARE EXECUTIVES AT COMPARABLE HEALTH SYSTEMS, HEALTH PLANS, AND MEDICAL GROUPS: * AMERICAN MEDICAL GROUP ASSOCIATION: 2012 MEDICAL GROUP COMPENSATION & FINANCIAL SURVEY * INTEGRATED HEALTHCARE STRATEGIES: 2012 HEALTH CARE EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 INTEGRATED HEALTH NETWORKS COMPENSATION SURVEY * MEDICAL GROUP MANAGEMENT ASSOCIATION: 2012 MANAGEMENT COMPENSATION SURVEY * SULLIVAN, COTTER AND ASSOCIATES: 2012 SURVEY OF MANAGER AND EXECUTIVE COMPENSATION IN HOSPITALS AND HEALTH SYSTEMS * SULLIVAN, COTTER AND ASSOCIATES: 2012 PHYSICIAN COMPENSATION AND PRODUCTIVITY SURVEY REPORT * TOWERS WATSON: 2012/2013 HOSPITAL AND HEALTHCARE MANAGEMENT COMPENSATION REPORT * TOWERS WATSON: 2012/2013 TOP MANAGEMENT COMPENSATION REPORT * WARREN: 2012 COMPENSATION SURVEY 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, Sec B, Line 15b, Process to establish compensation of other employees	SEE EXPLANATION PROVIDED FOR FORM 990, PART VI, LINE 15A.
Form 990, Part VI, Sec C, 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, 2013. 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 X, LINE 11, REPORTING OF INVESTMENTS	THE ORGANIZATION HAS REPORTED CERTAIN INVESTMENT ACCOUNTS WHICH MAY ALSO BE INCLUDED ON THE BALANCE SHEET(S) OF RELATED ENTITIES WITHIN THE SYSTEM.
Form 990 , Part XI, Line 9, Other changes in net assets or fund balances	VALUATION ALLOWANCE - -31937731; SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) FUND BALANCE TRANSFER - 4360012; MINIMUM PENSION LIABILITY - 3829360; MECOSTA COUNTY MEDICAL CENTER DEBT PAYDOWN - DUE TO INTEGRATION AGREEMENT - -8076831;

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Total IncomeTotalIncomeAmt	End Of Year AssetsEndOfYearAssetsAmt	Business Name Line1DirectControllingEntityName/BusinessNameLine1
PHMB PROPERTIES LLC
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	382715520	PROP. MGMT	MI	$3,319,274	$26,046,488	PRIORITY HEALTH
MMPC REAL ESTATE LLC
4100 LAKE DR SE STE 300	GRAND RAPIDS	MI	49525	262744213	DORMANT	MI	$0	$0	MICHIGAN MEDICAL PATIENT CARE
SPECTRUM HEALTH INNOVATIONS LLC
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	272868213	IP DEVELOP	MI	$49,153	$7,715,690	SPECTRUM HEALTH SYSTEM
SHPHC LLC
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	452911064	DORMANT	MI	$0	$0	SPECTRUM HEALTH CONTINUING CARE

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (21 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1	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)	N/A	SPECTRUM HEALTH SYSTEM	Yes (true)
TRINITY HEALTH PLANS
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	382663747	HMO MGMT	MI	501(C)(4)	N/A	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)
MMPC FOUNDATION
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	201099059	PHILANTHROPY	MI	501(C)(3)	9	MICHIGAN MEDICAL PATIENT CARE	Yes (true)
KENT COMMUNITY HEALTH FOUNDATION
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	383607110	PHILANTHROPY	MI	501(C)(3)	11 - Type III - FI	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)
MECOSTA COUNTY MEDICAL CENTER FOUNDATION
605 OAK STREET	BIG RAPIDS	MI	49307	383358675	PHILANTHROPY	MI	501(C)(3)	11 - Type II	MECOSTA COUNTY MEDICAL CENTER	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)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (15 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd	Direct Controlling NADirectControllingNACd
MICHIGAN MEDICAL PATIENT CARE
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	382851295	MEDICAL	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	$149,432	$3,293,198	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	$162,835,334	$35,481,118	1	Yes (true)
SPECTRUM HEALTH PHYSICIAN ALLIANCE
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	371655728	PHYSICIANS	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	$5,317	$1,405,000	1	Yes (true)
WEST MICHIGAN HEART
2900 BRADFORD STREET NE	GRAND RAPIDS	MI	49525	382125186	PHYSICIANS	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	$26,896,211	$8,277,491	1	Yes (true)
CAMPUS TOWNE CENTER CONDO ASSOCIATION
4868 LAKE MICHIGAN DRIVE	ALLENDALE	MI	49401	382910067	MGMT	MI		C CORPORATION				Yes (true)	N/A
HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION
330 BARCLAY NE	GRAND RAPIDS	MI	49503	383264184	MGMT	MI		C CORPORATION				Yes (true)	N/A
IDEOMED INC
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	611613614	INFORMATION TECHNOLOGY	MI		C CORPORATION				Yes (true)	N/A
LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION
145 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734150	MGMT	MI		C CORPORATION				Yes (true)	N/A
MUSCULOSKELETAL CENTER CONDOMINIUM ASSOCIATION
230 MICHIGAN NE	GRAND RAPIDS	MI	49503	383180086	MGMT	MI		C CORPORATION				Yes (true)	N/A
PARTNERSHIP FOR CHILDREN'S HEALTH
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	383364676	MGED CARE	MI		C CORPORATION				Yes (true)	N/A
PRIORITY HEALTH INSURANCE COMPANY
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	201529553	INSURANCE	MI		C CORPORATION				Yes (true)	N/A
THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	830464302	MGMT	MI		C CORPORATION				Yes (true)	N/A
THE MICHIGAN STREET PARKING CONDOMINIUM ASSOCATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734145	MGMT	MI		C CORPORATION				Yes (true)	N/A
25 MICHIGAN STREET CONDOMINIUM ASSOCIATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734157	MGMT	MI		C CORPORATION				Yes (true)	N/A
35 MICHIGAN STREET CONDOMINIUM ASSOCIATION
35 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	272193084	MGMT	MI		C CORPORATION				Yes (true)	N/A

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 (25 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
SPECTRUM HEALTH PRIMARY CARE PARTNERS
A	$505,721	GAAP, CASH, OR FMV
SPECTRUM HEALTH HOSPITALS
A	$11,750	GAAP, CASH, OR FMV
SPECTRUM HEALTH HOSPITALS
B	$404,086	GAAP, CASH, OR FMV
SPECTRUM HEALTH FOUNDATION
C	$1,310,562	GAAP, CASH, OR FMV
SPECTRUM HEALTH HOSPITALS
C	$934,577	GAAP, CASH, OR FMV
PRIORITY HEALTH
D	$1,802,376	GAAP, CASH, OR FMV
SPECTRUM HEALTH HOSPITALS
L	$202,048,169	GAAP, CASH, OR FMV
PRIORITY HEALTH
L	$174,158,245	GAAP, CASH, OR FMV
SPECTRUM HEALTH PRIMARY CARE PARTNERS
L	$51,173,829	GAAP, CASH, OR FMV
SPECTRUM HEALTH CONTINUING CARE
L	$8,336,000	GAAP, CASH, OR FMV
SPECTRUM HEALTH UNITED
L	$7,758,501	GAAP, CASH, OR FMV
NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION
L	$5,229,071	GAAP, CASH, OR FMV
ZEELAND COMMUNITY HOSPITAL
L	$4,683,996	GAAP, CASH, OR FMV
REED CITY HOSPITAL CORPORATION
L	$4,683,894	GAAP, CASH, OR FMV
WEST MICHIGAN HEART
L	$1,759,000	GAAP, CASH, OR FMV
MEMORIAL MEDICAL CENTER OF WEST MICHIGAN
L	$149,254	GAAP, CASH, OR FMV
SPECTRUM HEALTH PHYSICAN ALLIANCE
L	$122,208	GAAP, CASH, OR FMV
SPECTRUM HEALTH FOUNDATION
L	$12,000	GAAP, CASH, OR FMV
IDEOMED
L	$9,948	GAAP, CASH, OR FMV
PRIORITY HEALTH
M	$35,250,094	GAAP, CASH, OR FMV
SPECTRUM HEALTH FOUNDATION
M	$2,320,723	GAAP, CASH, OR FMV
SPECTRUM HEALTH HOSPITALS
M	$150,570	GAAP, CASH, OR FMV
REED CITY HOSPITAL CORPORATION
M	$5,000	GAAP, CASH, OR FMV
SPECTRUM HEALTH HOSPITALS
S	$4,360,012	GAAP, CASH, OR FMV
SPECTRUM HEALTH UNITED
M	$5,000	GAAP, CASH, OR FMV

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

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.

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.