2015-02-13T08:00:03-06:00 2014-06-30 CROWE HORWATH LLP 225 WEST WACKER DRIVE SUITE 2600 CHICAGO IL 606061224 990 2013-07-01 383382353 SPECTRUM HEALTH SYSTEM SPEC 6167747322 100 Michigan Ave NE MC 60 Grand Rapids MI 49503 RONALD J KNAUS SVP & CFO 2014-12-19 true Geralyn R Hurd P00933422 3128997000 2013 2016-02-25 16:41:14Z RICHARD C BREON 100 Michigan Ave NE MC 60 Grand Rapids MI 49503 471463077 false 5981 X WWW.SPECTRUMHEALTH.ORG X 1997 MI TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE BY PROVIDING ADMINISTRATIVE AND SUPPORTING SERVICES TO THE HEALTHCARE SYSTEM AFFILIATED ENTITIES. 12 9 3753 0 2550 993 2161930 2245139 367075541 459491615 3940470 4348780 0 17000 373177941 466102534 494077 404086 0 0 231904550 318662286 0 0 0 128152087 168513270 360550714 487579642 12627227 -21477108 1144899814 1349906269 1115697613 1327628797 29202201 22277472 TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE. false false 483984989 404086 459458938 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. 483984989 true true false true false false false false false true false false true true false false true false false false false false false false false false true false true false false false false false false true true false false false false true true true true true false true 406 0 true 3753 true true true false false false false false false false false false X 12 9 true false true false false false false true true false false true true true true true true true true true true X Jill B Ferris 6167745115 545 Michigan St NE Grand Rapids MI 49503 ELIZABETH NICKELS Treasurer 1.00 0 X X 30000 0 0 RICHARD BREON PRESIDENT / CEO 47.00 3.00 X X 1853160 0 739667 RICHARD DEVOS JR Vice Chair 1.00 0 X X 0 0 0 TIMOTHY O'DONOVAN Chair 2.00 0 X X 0 0 0 BIRGIT KLOHS Director - Part Year 1.00 0 X 24500 0 0 BRIAN HARRIS Director - Part Year 1.00 0 X 30000 0 0 DAN GAYDOU Director - Part Year 1.00 0 X 0 0 0 M ASHRAF MANSOUR Director 1.00 49.00 X 0 744077 30802 MELONIE ICE MD Director 1.00 0 X 0 0 0 MICHELLE VAN DYKE Director 1.00 0.00 X 22500 0 0 REX KILLIAN Director 1.00 0 X 23500 0 0 ROBERT ROTH Director 1.00 0.00 X 24000 0 0 STEPHEN BOSHOVEN Director 1.00 1.00 X 0 0 0 STEPHEN RECHNER MD Director 1.00 0 X 25000 0 0 STEVE ENDER Director 1.00 0 X 24000 0 0 DAVID LEONARD Secretary, Chief Legal Officer 50.00 0 X 619092 0 219240 MICHAEL P FREED EXEC VICE PRESIDENT, CFO 25.00 25.00 X 1143384 0 418833 RONALD KNAUS SVP, Chief Finanical Officer 49.00 1.00 X 489101 0 229281 JILL FERRIS Corporate Controller 50.00 0 X 241173 0 106678 LORI SMITH Corporate Treasury Officer 50.00 0 X 264642 0 87809 MATTHEW VAN VRANKEN EVP, SH Delivery System - Part Year 47.00 3.00 X 1282147 0 343329 PATRICK O'HARE SVP, CIO 49.00 1.00 X 646085 0 216546 ROGER JANSEN SVP, Human Resources 50.00 0 X 558085 0 230552 J MICHAEL KRAMER SVP, Chief Quality Officer 50.00 0 X 552688 0 217460 JAMES TUCCI MD Chief Clini Syst Int & Imp Officer 49.00 1.00 X 790570 0 274487 JOHN MACKEIGAN MD EVP, Chief Medical Officer 50.00 0.00 X 599572 0 34787 JOHN MOSLEY EVP, Business Development 50.00 0 X 708930 0 93714 STEVEN HEACOCK SVP, Public Affairs / Research 50.00 0 X 518749 0 176983 10470878 744077 3420169 376 false true false KELLY SERVICES INC 3210 EAGLE RUN DR NE 204 GRAND RAPIDS MI 49525 STAFFING 6302589 EMDEON BUSINESS SERVICES 3055 LEBANON PIKE NASHVILLE TN 37214 IT CONSULTING 3867426 TRIZETTO GROUP INC 9655 MAROON CIRCLE ENGLEWOOD CO 80112 IT CONSULTING 3712439 FINELIGHT INC 1801 S LIBERTY DR SUITE 400 BLOOMINGTON IN 47403 MARKETING 1861173 COLIBRIUM PARTNERS LLC 3575 PIEDMONT ROAD SUITE 1550 ATLANTA GA 30305 IT CONSULTING 1817662 124 2245139 2245139 MANAGEMENT FEE REVENUE 561000 455932804 455932804 SHARED SERVICES REVENUE 561000 407170 407170 CLINICAL CALL CENTER 900099 352064 352064 MEDICAL RECORD FEES 900099 91172 91172 SPECTRUM HEALTH INNOVATIONS 900099 2767 2550 217 2705638 2705638 0 0 459491615 3900027 3900027 0 0 17000 17000 0 17000 17000 5809296 5310866 49677 498430 -49677 448753 -49677 498430 0 0 0 0 0 0 0 0 0 0 0 466102534 459456171 2550 4398674 404086 404086 0 0 0 0 10333187 10333187 230001180 229914660 86520 18877797 18877797 43137733 43113021 24712 16312389 16312389 0 2185356 0 2185356 1251697 0 1251697 418366 418366 0 0 32987122 32977584 9538 0 15294372 15269705 24667 13013400 13012449 951 51795546 51795546 0 19452299 19445992 6307 5366802 5366710 92 0 1922777 1922658 119 -254000 -254000 0 10222603 10220432 2171 5150060 5147987 2073 DUES AND SUBSCRIPTIONS 1814643 1814643 RECRUITMENT EXPENSES 1494017 1494017 MEDICAL SUPPLIES 506555 506555 UBI TAXES 2000 2000 5889655 5889205 450 0 487579642 483984989 3594653 0 0 32933905 9074962 0 0 0 0 41165016 38999427 24209332 45653633 67437531 17226607 28460298 50210924 862172834 981851838 5021711 3255610 56847798 56248679 8143725 8143725 85945195 156467471 1144899814 1349906269 57490993 76139627 147065 106506 0 0 12500000 13000000 1045559555 1238382664 1115697613 1327628797 X 29202201 22277472 29202201 22277472 1144899814 1349906269 X -21477108 46377569 -31825190 X false true X true false X X X false false false SPECTRUM HEALTH HOSPITALS 381360529 3 true true true 202048169 NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION 381359517 3 true true true 5229071 REED CITY HOSPITAL CORPORATION 382770076 3 true true true 4683894 SPECTRUM HEALTH FOUNDATION 382752328 7 true true true 12000 SPECTRUM HEALTH PRIMARY CARE PARTNERS 381358164 3 true true true 51173829 SPECTRUM HEALTH UNITED 381358412 3 true true true 7592134 ZEELAND COMMUNITY HOSPITAL 381411184 3 true true true 4683996 SPECTRUM HEALTH CONTINUING CARE 383242232 9 true true true 8336000 MEMORIAL MEDICAL CENTER OF WEST MICHIGAN 381359266 3 true true true 149254 MECOSTA COUNTY MEDICAL CENTER 381368744 3 true true true 0 10 283908347 SCHEDULE A, PART IV, 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, 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). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 183250 false true 235116 418366 false 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 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. 0 327070 182412 144658 4694134 628922 4065212 6512227 1476914 5035313 55904100 14938359 40965741 50210924 OTHER ASSETS 8228967 POST RETIREMENT BENEFITS 65429318 DUE FROM AFFILIATES 82809186 156467471 0 POST RETIREMENT BENEFITS 115025897 SWAP MARKET VALUE 83072184 INSURANCE 61457212 OTHER LIABILITIES 8193873 DUE TO AFFILIATES 970633498 1238382664 SCHEDULE D, PART X, LINE 2, FIN 48 (ASC 740) FOOTNOTE 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. true SPECTRUM HEALTH HOSPITALS 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 381360529 501(C)(3) 404086 MEDICAL CARE 1 0 Schedule I, Part I, Line 2, Procedures for monitoring use of grant funds 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. X X X true true X X X X X false true false false false false false false false RICHARD BREON PRESIDENT / CEO 1151873 0 660130 0 41157 0 552879 0 186788 0 2592827 0 141380 0 M ASHRAF MANSOUR DIRECTOR 0 580445 0 158480 0 5152 0 17850 0 12952 0 774879 0 0 MICHAEL P FREED EXEC VICE PRESIDENT, CFO 716248 0 382842 0 44294 0 321897 0 96936 0 1562217 0 62723 0 RONALD KNAUS SVP, CHIEF FINANICAL OFFICER 354564 0 125952 0 8584 0 157386 0 71895 0 718382 0 28887 0 DAVID LEONARD SECRETARY, CHIEF LEGAL OFFICER 410660 0 187173 0 21260 0 144518 0 74723 0 838333 0 53100 0 JILL FERRIS CORPORATE CONTROLLER 191062 0 49496 0 614 0 61053 0 45625 0 347851 0 0 0 ROGER JANSEN SVP, HUMAN RESOURCES 392452 0 146634 0 18999 0 164357 0 66195 0 788637 0 18010 0 PATRICK O'HARE SVP, CIO 402055 0 224407 0 19624 0 150898 0 65648 0 862631 0 92862 0 LORI SMITH CORPORATE TREASURY OFFICER 206641 0 54692 0 3309 0 42917 0 44892 0 352451 0 0 0 MATTHEW VAN VRANKEN EVP, SH DELIVERY SYSTEM - PART YEAR 897180 0 363979 0 20987 0 225921 0 117408 0 1625476 0 76239 0 JAMES TUCCI MD CHIEF CLINI SYST INT & IMP OFFICER 560449 0 189582 0 40539 0 188868 0 85619 0 1065057 0 0 0 JOHN MOSLEY EVP, BUSINESS DEVELOPMENT 415937 0 269505 0 23488 0 77412 0 16302 0 802644 0 134393 0 JOHN MACKEIGAN MD EVP, CHIEF MEDICAL OFFICER 298591 0 283003 0 17978 0 24342 0 10445 0 634359 0 115590 0 J MICHAEL KRAMER SVP, CHIEF QUALITY OFFICER 387692 0 144923 0 20073 0 148468 0 68992 0 770148 0 22285 0 STEVEN HEACOCK SVP, PUBLIC AFFAIRS / RESEARCH 331711 0 150579 0 36459 0 114501 0 62482 0 695732 0 41761 0 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. MLIVE MEDIA GROUP BUSINESS 473052 SEE SCHEDULE L, PART V false MICHIGAN PROFESSIONAL INSURANCE EXCHANGE BUSINESS 103894 SEE SCHEDULE L, PART V false MS CHRISTINA GAYDOU-PITTMAN FAMILY 102962 SEE SCHEDULE L, PART V false MS ALLYSON BREON FAMILY 82390 SEE SCHEDULE L, PART V false MR MARK BREON FAMILY 75644 SEE SCHEDULE L, PART V false MR BRADLEY PITTMAN FAMILY 67726 SEE SCHEDULE L, PART V false MS CHERYL FREED FAMILY 59771 SEE SCHEDULE L, PART V false MS LAURA FREED FAMILY 52389 SEE SCHEDULE L, PART V false AMWAY HOTEL CORPORATION BUSINESS 225598 SEE SCHEDULE L, PART V false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orm 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; PHMB PROPERTIES LLC 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 382715520 PROP. MGMT MI 3319274 26046488 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 49153 7715690 SPECTRUM HEALTH SYSTEM SHPHC LLC 750 FULLER AVE NE GRAND RAPIDS MI 49503 452911064 DORMANT MI 0 0 SPECTRUM HEALTH CONTINUING CARE SPECTRUM HEALTH HOSPITALS 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 381360529 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true SPECTRUM HEALTH PRIMARY CARE PARTNERS 1840 WEALTHY ST SE GRAND RAPIDS MI 49506 381358164 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true SPECTRUM HEALTH FOUNDATION 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 382752328 PHILANTHROPY MI 501(C)(3) 7 SPECTRUM HEALTH SYSTEM true SPECTRUM HEALTH CONTINUING CARE 750 FULLER AVE NE GRAND RAPIDS MI 49503 383242232 REHAB/CARE MI 501(C)(3) 9 SPECTRUM HEALTH SYSTEM 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 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 true SPECTRUM HEALTH WORTH SERVICES 750 FULLER AVE NE GRAND RAPIDS MI 49503 382786617 HEALTHCARE MI 501(C)(3) 9 SPECTRUM HEALTH CONTINUING CARE 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 true PRIORITY HEALTH 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 382715520 HMO MI 501(C)(4) N/A SPECTRUM HEALTH SYSTEM true TRINITY HEALTH PLANS 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 382663747 HMO MGMT MI 501(C)(4) N/A PRIORITY HEALTH true PRIORITY HEALTH CHOICE INC 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 320016523 HMO (MEDICAID) MI 501(C)(3) 9 PRIORITY HEALTH true SPECTRUM HEALTH KELSEY 615 S BOWER GREENVILLE MI 48838 381297435 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH UNITED true REED CITY HOSPITAL CORPORATION 300 N PATTERSON RD REED CITY MI 49677 382770076 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION 212 S SULLIVAN AVENUE FREMONT MI 49412 381359517 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true MMPC FOUNDATION 1840 WEALTHY ST SE GRAND RAPIDS MI 49506 201099059 PHILANTHROPY MI 501(C)(3) 9 MICHIGAN MEDICAL PATIENT CARE 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 true ZEELAND COMMUNITY HOSPITAL 8333 FELCH STREET ZEELAND MI 49464 381411184 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true SPECTRUM HEALTH UNITED 615 S BOWER GREENVILLE MI 48838 381358412 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM 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 true MEMORIAL MEDICAL CENTER OF WEST MICHIGAN ONE ATKINSON DRIVE LUDINGTON MI 49431 381359266 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true MECOSTA COUNTY MEDICAL CENTER 605 OAK STREET BIG RAPIDS MI 49307 381368744 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true MICHIGAN MEDICAL PATIENT CARE 1840 WEALTHY ST SE GRAND RAPIDS MI 49506 382851295 MEDICAL MI SPECTRUM HEALTH SYSTEM C CORPORATION 149432 3293198 1 true PRIORITY HEALTH MANAGED BENEFITS 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 383085182 THIRD PARTY ADMINISTRATOR MI SPECTRUM HEALTH SYSTEM C CORPORATION 162835334 35481118 1 true SPECTRUM HEALTH PHYSICIAN ALLIANCE 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 371655728 PHYSICIANS MI SPECTRUM HEALTH SYSTEM C CORPORATION 5317 1405000 1 true WEST MICHIGAN HEART 2900 BRADFORD STREET NE GRAND RAPIDS MI 49525 382125186 PHYSICIANS MI SPECTRUM HEALTH SYSTEM C CORPORATION 26896211 8277491 1 true CAMPUS TOWNE CENTER CONDO ASSOCIATION 4868 LAKE MICHIGAN DRIVE ALLENDALE MI 49401 382910067 MGMT MI N/A C CORPORATION true HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION 330 BARCLAY NE GRAND RAPIDS MI 49503 383264184 MGMT MI N/A C CORPORATION true IDEOMED INC 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 611613614 INFORMATION TECHNOLOGY MI N/A C CORPORATION true LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION 145 MICHIGAN ST NE GRAND RAPIDS MI 49503 161734150 MGMT MI N/A C CORPORATION true MUSCULOSKELETAL CENTER CONDOMINIUM ASSOCIATION 230 MICHIGAN NE GRAND RAPIDS MI 49503 383180086 MGMT MI N/A C CORPORATION true PARTNERSHIP FOR CHILDREN'S HEALTH 1840 WEALTHY ST SE GRAND RAPIDS MI 49506 383364676 MGED CARE MI N/A C CORPORATION true PRIORITY HEALTH INSURANCE COMPANY 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 201529553 INSURANCE MI N/A C CORPORATION true THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 830464302 MGMT MI N/A C CORPORATION true THE MICHIGAN STREET PARKING CONDOMINIUM ASSOCATION 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 161734145 MGMT MI N/A C CORPORATION true 25 MICHIGAN STREET CONDOMINIUM ASSOCIATION 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 161734157 MGMT MI N/A C CORPORATION true 35 MICHIGAN STREET CONDOMINIUM ASSOCIATION 35 MICHIGAN ST NE GRAND RAPIDS MI 49503 272193084 MGMT MI N/A C CORPORATION true true true true true false false false false false true false true true false true false true true true SPECTRUM HEALTH PRIMARY CARE PARTNERS A 505721 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITALS A 11750 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITALS B 404086 GAAP, CASH, OR FMV SPECTRUM HEALTH FOUNDATION C 1310562 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITALS C 934577 GAAP, CASH, OR FMV PRIORITY HEALTH D 1802376 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITALS L 202048169 GAAP, CASH, OR FMV PRIORITY HEALTH L 174158245 GAAP, CASH, OR FMV SPECTRUM HEALTH PRIMARY CARE PARTNERS L 51173829 GAAP, CASH, OR FMV SPECTRUM HEALTH CONTINUING CARE L 8336000 GAAP, CASH, OR FMV SPECTRUM HEALTH UNITED L 7758501 GAAP, CASH, OR FMV NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION L 5229071 GAAP, CASH, OR FMV ZEELAND COMMUNITY HOSPITAL L 4683996 GAAP, CASH, OR FMV REED CITY HOSPITAL CORPORATION L 4683894 GAAP, CASH, OR FMV WEST MICHIGAN HEART L 1759000 GAAP, CASH, OR FMV MEMORIAL MEDICAL CENTER OF WEST MICHIGAN L 149254 GAAP, CASH, OR FMV SPECTRUM HEALTH PHYSICAN ALLIANCE L 122208 GAAP, CASH, OR FMV SPECTRUM HEALTH FOUNDATION L 12000 GAAP, CASH, OR FMV IDEOMED L 9948 GAAP, CASH, OR FMV PRIORITY HEALTH M 35250094 GAAP, CASH, OR FMV SPECTRUM HEALTH FOUNDATION M 2320723 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITALS M 150570 GAAP, CASH, OR FMV REED CITY HOSPITAL CORPORATION M 5000 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITALS S 4360012 GAAP, CASH, OR FMV SPECTRUM HEALTH UNITED M 5000 GAAP, CASH, OR FMV 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.