2014-02-14T17:00:36-06:00 2013-06-30 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2012-07-01 383382353 SPECTRUM HEALTH SYSTEM SPEC 6167747322 100 Michigan Ave NE MC 60 Grand Rapids MI 49503 MICHAEL FREED 2013-11-12 true Geralyn R Hurd P00933422 3128997000 2012 2015-11-30 17:44:51Z RICHARD C BREON 100 Michigan Ave NE MC 60 Grand Rapids MI 49403 380079237 false 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. 13 10 2372 0 19239 9050 1974147 2161930 184689052 367075541 2049952 3940470 1809992 0 190523143 373177941 494454 494077 0 0 119303189 231904550 0 0 0 63833880 128152087 183631523 360550714 6891620 12627227 934496786 1144899814 973082712 1115697613 -38585926 29202201 TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE. false false 357785910 494077 367042740 SPECTRUM HEALTH SYSTEM PROVIDES COMMON MANAGEMENT OF THE NOT-FOR-PROFIT HEALTH CARE SYSTEM ACTIVITIES CARRIED ON BY SUPPORTED ORGANIZATIONS. THE SUPPORTED ORGANIZATIONS INCLUDE NINE HOSPITALS, 130 SERVICE SITES, AND 1,938 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. 357785910 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 258 0 true 2372 true true true true CJ false false false false false false false false X 13 10 true false false false false false false true true false false true true true true true true true true true true X Jill B Ferris 6167745115 1840 Wealthy St SE MC 498 Grand Rapids MI 49506 X ELIZABETH NICKELS 2.00 0 X X 30500 0 0 RICHARD BREON 46.00 4.00 X X 2413384 0 615765 RICHARD DEVOS JR 2.00 0 X X 0 0 0 TIMOTHY O'DONOVAN 2.00 0 X X 0 0 0 A ROBERT VAN TUINEN MD 2.00 48.00 X 25000 302154 34673 BIRGIT KLOHS 2.00 0 X 25000 0 0 BRIAN HARRIS 2.00 0 X 30000 0 0 DAN GAYDOU 2.00 0 X 0 0 0 M ASHRAF MANSOUR 2.00 48.00 X 0 655966 26203 MICHELLE VAN DYKE 2.00 0.00 X 24500 0 0 REX KILLIAN 2.00 0 X 25000 0 0 RICHARD DEVOS SR 2.00 0 X 0 0 0 ROBERT ROTH 2.00 2.00 X 25000 23500 0 STEPHEN RECHNER MD 2.00 0 X 25000 0 0 STEVE ENDER 2.00 0 X 0 0 0 DAVID LEONARD 50.00 0 X 711423 0 191371 MICHAEL P FREED 25.00 25.00 X 1071348 0 286124 JILL FERRIS 50.00 0 X 196718 0 57029 JOHN MOSLEY 50.00 0.00 X 858886 0 92666 LORI SMITH 50.00 0 X 173520 0 26390 MATTHEW VAN VRANKEN 40.00 10.00 X 1446912 0 379738 PATRICK O'HARE 50.00 0 X 679185 0 185346 ROGER JANSEN 50.00 0 X 539392 0 222326 J MICHAEL KRAMER 50.00 0 X 429384 0 168294 JOHN BYRNES MD 48.00 2.00 X 590005 0 136699 JOHN MACKEIGAN MD 48.00 2.00 X 973928 0 112239 MICHAEL ROSENCRANCE 50.00 0 X 482246 0 147594 STEVEN HEACOCK 50.00 0 X 480916 0 174118 RONALD KNAUS 0.00 50.00 X 0 523791 161618 11257246 1505411 3018192 185 true true false KELLY SERVICES INC 3210 EAGLE RUN DR NE 204 GRAND RAPIDS MI 49525 STAFFING 2956818 DYNTEK SERVICES INC 4440 VON KARMAN SUITE 200 NEWPORT BEACH CA 92660 IT CONSULTING 1578885 PRESS GANEY ASSOCIATES INC PO BOX 88335 MILWAUKEE WI 532880335 CONSULTING 1149867 SOAP TRANSCRIPTION SERVICES 118 E SUPERIOR STREET WAYLAND MI 493490373 MEDICAL TRANSCRIPTION 1035182 EMDEON BUSINESS SERVICES 3055 LEBANON PIKE NASHVILLE TN 37214 IT CONSULTING 1019509 61 2161930 2161930 MANAGEMENT FEE REVENUE 561000 364167956 364167956 SHARED SERVICES REVENUE 561000 443377 443377 CLINICAL CALL CENTER 900099 455922 455922 MEDICAL RECORD FEES 900099 93504 93504 SPECTRUM HEALTH INNOVATIONS 900099 31613 11862 19239 512 1883169 1883169 0 0 367075541 3293904 3293904 0 0 0 0 0 7547514 348 6868147 33149 679367 -32801 646566 -32801 679367 0 0 0 0 0 0 0 0 0 0 0 373177941 367022989 19239 3973783 494077 494077 0 0 0 10157613 10157613 401059 401059 171577553 171543038 34515 7071085 7071085 29803469 29793443 10026 12893771 12893771 0 1574482 1574482 1089833 1089833 324182 324182 0 0 30071869 30027959 43910 0 10046771 10046771 9925165 9924441 724 44702161 44702161 0 16766930 16760996 5934 3096091 3096072 19 0 1224077 1224009 68 -20777 -20777 0 3682764 3679511 3253 -1884507 -1886547 2040 DUES AND SUBSCRIPTIONS 1487236 1487236 RECRUITMENT EXPENSES 1121696 1121696 MEDICAL SUPPLIES 310346 310346 UBI TAXES 2000 2000 4631768 4631768 0 0 360550714 357785910 2764804 0 0 10664238 32933905 0 0 43225201 41165016 12701994 24209332 35872375 7412077 2661753 28460298 703590182 862172834 9694316 5021711 55452537 56847798 96506565 94088920 934496786 1144899814 27072073 57490993 190460 147065 0 12500000 12500000 933320179 1045559555 973082712 1115697613 X -38585926 29202201 -38585926 29202201 934496786 1144899814 X 12627227 54515473 645427 X false true X true false X X X false false false SPECTRUM HEALTH HOSPITALS 381360529 3 true true true 224264676 NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION 381359517 3 true true true 144076 REED CITY HOSPITAL CORPORATION 382770076 3 true true true 149798 SPECTRUM HEALTH FOUNDATION 382752328 7 true true true 12000 SPECTRUM HEALTH PRIMARY CARE PARTNERS 381358164 3 true true true 43689230 SPECTRUM HEALTH UNITED 381358412 3 true true true 386498 ZEELAND COMMUNITY HOSPITAL 381411184 3 true true true 0 7 268646278 SUPPLEMENTAL INFORMATION., SCHEDULE A, PART IV, 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 SPECTRUM HEALTH HOSPITALS, NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION, REED CITY HOSPITAL CORPORATION, SPECTRUM HEALTH FOUNDATION, 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 42331 false true 281851 324182 false Description of the activities reported on Lines 1a through 1i Schedule C, Part II-B, Line 1 SPECTRUM HEALTH SYSTEM EMPLOYED GOVERNMENT AFFAIRS STAFF WHO ARE CHIEFLY RESPONSIBLE FOR GOVERNMENT AFFAIRS ACTIVITIES. ADDITIONALLY THE ORGANIZATION EMPLOYED A SENIOR VICE PRESIDENT, PUBLIC AFFAIRS TO OVERSEE THIS ROLE. OTHER EXECUTIVE STAFF WERE ENGAGED ON A VERY LIMITED BASIS FOR LOBBYING PURPOSES. SPECTRUM HEALTH SYSTEM RETAINED FEDERAL AND STATE LEVEL MULTI-CLIENT LOBBY FIRMS. THE FUNCTION OF THEIR RESPECTIVE DUTIES INVOLVED 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 INCLUDED SENDING LETTERS, PUBLICATIONS, MAKING PHONE CALLS OR MEETING WITH GOVERNMENT OFFICIALS, THEIR STAFF OR LEGISLATORS. 0 2677461 151960 2525501 1555454 90937 1464517 20408069 7169180 13238889 11231391 11231391 28460298 DUE FROM AFFILIATES 51094606 OTHER ASSETS 13490240 POST RETIREMENT BENEFITS 21360349 GOODWILL 8143725 94088920 0 DUE TO AFFILIATES 885239266 OTHER LIABILITIES 10025262 SWAP MARKET VALUE 85807547 INSURANCE 43127131 POST RETIREMENT BENEFITS 21360349 1045559555 FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2 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, 2013 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) 494077 MEDICAL CARE 1 0 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 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. FUNDS ARE MONITORED AND THE RECIPIENTS ARE REQUIRED TO SUBMIT A BUDGET REPORT TO SPECTRUM HEALTH ON A QUARTERLY BASIS, WHICH ITEMIZES EXPENDITURES. REPORTS ARE ATTESTED TO BY THE RESPONSIBLE FINANCIAL OFFICER. X X X true true X X X X X false true false false false false false false false A ROBERT VAN TUINEN MD 25000 294686 0 0 0 7469 0 21460 0 13214 25000 336828 0 0 DAVID LEONARD 390229 0 274956 0 46238 0 121963 0 69408 0 902794 0 172344 0 J MICHAEL KRAMER 303768 0 119606 0 6010 0 118494 0 49800 0 597678 0 30202 0 JILL FERRIS 163538 0 32816 0 364 0 30489 0 26541 0 253748 0 0 0 JOHN BYRNES MD 281689 0 275957 0 32359 0 78122 0 58576 0 726703 0 174386 0 JOHN MACKEIGAN MD 497521 0 432738 0 43668 0 96809 0 15430 0 1086167 0 300915 0 JOHN MOSLEY 400319 0 406796 0 51771 0 77954 0 14712 0 951551 0 300918 0 LORI SMITH 147478 0 24612 0 1430 0 8462 0 17928 0 199910 0 0 0 M ASHRAF MANSOUR 0 570816 0 79998 0 5152 0 17500 0 8703 0 682169 0 0 MATTHEW VAN VRANKEN 845611 0 542443 0 58858 0 270019 0 109719 0 1826651 0 322225 0 MICHAEL P FREED 648141 0 404990 0 18217 0 204362 0 81762 0 1357472 0 247656 0 MICHAEL ROSENCRANCE 291946 0 186160 0 4140 0 84800 0 62794 0 629839 0 121634 0 PATRICK O'HARE 382997 0 258198 0 37989 0 124847 0 60499 0 864530 0 157289 0 RICHARD BREON 1091257 0 1236719 0 85408 0 421886 0 193879 0 3029149 0 835988 0 ROGER JANSEN 376979 0 145239 0 17174 0 160362 0 61964 0 761717 0 44925 0 RONALD KNAUS 0 321833 0 197525 0 4434 0 104223 0 57395 0 685408 0 119763 STEVEN HEACOCK 329881 0 135607 0 15428 0 113609 0 60509 0 655034 0 48669 0 First-class or charter travel Schedule J, Part I, Line 1a THE ORGANIZATION PROVIDED FIRST-CLASS TRAVEL FOR SIX EXECUTIVE EMPLOYEES AND SEVEN BOARD MEMBERS. 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 BY CERTAIN EXECUTIVE EMPLOYEES. Travel for companions Schedule J, Part I, Line 1a THE ORGANIZATION PROVIDED COMPANION TRAVEL FOR THREE EXECUTIVE EMPLOYEES AND TWO BOARD MEMBERS. THESE AMOUNTS WERE EITHER TREATED AS TAXABLE COMPENSATION AND INCLUDED IN FORM W-2 OR FORM 1099 ACCORDINGLY OR THE ORGANIZATION WAS REIMBURSED BY THE EXECUTIVE OR BOARD MEMBER. Health or social club dues or initiation fees Schedule J, Part I, Line 1a THE ORGANIZATION PROVIDED HEALTH CLUB DUES FOR SEVEN EXECUTIVE EMPLOYEES. THESE AMOUNTS WERE TREATED AS TAXABLE COMPENSATION AND INCLUDED IN FORM W-2. Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b $835,988 RICHARD BREON $174,386 JOHN BYRNES $247,656 MICHAEL FREED $ 48,669 STEVEN HEACOCK $ 44,925 ROGER JANSEN $119,763 RONALD KNAUS $ 30,202 J. MICHAEL KRAMER $172,344 DAVID LEONARD $300,915 JOHN MACKEIGAN $300,918 JOHN MOSLEY $157,289 PATRICK O'HARE $121,634 MICHAEL ROSENCRANCE SCHEDULE J, PART I, LINE 4B IS ANSWERED "YES" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, 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 PARTICIPATED IN THE PLAN(S) BUT DID NOT RECEIVE A DISTRIBUTION: JILL FERRIS. 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 238233 SEE SCHEDULE L, PART V false MICHIGAN PROFESSIONAL INSURANCE EXCHANGE BUSINESS 124464 SEE SCHEDULE L, PART V false MS CHRISTINA GAYDOU-PITTMAN FAMILY 93277 SEE SCHEDULE L, PART V false MS ALLYSON BREON FAMILY 72344 SEE SCHEDULE L, PART V false MR MARK BREON FAMILY 71475 SEE SCHEDULE L, PART V false MR BRADLEY PITTMAN FAMILY 65941 SEE SCHEDULE L, PART V false MS CHERYL FREED FAMILY 54067 SEE SCHEDULE L, PART V false MS LAURA FREED FAMILY 43955 SEE SCHEDULE L, PART V false BUSINESS TRANSACTIONS WITH INTERESTED PERSONS SCHEDULE L, PART V MR. RICHARD BREON, PRESIDENT, HAS A SON AND DAUGHTER-IN-LAW WHO ARE EMPLOYED BY THE ORGANIZATION. (PART IV, LINES 4 & 5) MR. MICHAEL FREED, CFO, HAS TWO DAUGHTERS WHO ARE EMPLOYED BY THE ORGANIZATION. HE IS ALSO A MEMBER OF THE BOARD OF DIRECTORS FOR A TAXABLE ENTITY TO WHICH THE ORGANIZATION PROVIDES SERVICES. (PART IV, LINES 2, 7 & 8) MR. DAN GAYDOU, DIRECTOR, HAS A DAUGHTER AND SON-IN-LAW WHO ARE EMPLOYED BY THE ORGANIZATION. HE IS ALSO A KEY EMPLOYEE OF A TAXABLE ENTITY TO WHICH THE ORGANIZATION PROVIDES SERVICES. (PART IV, LINES 1, 3, & 6) MR. RONALD KNAUS, A FORMER KEY EMPLOYEE OF THE FILING ORGANIZATION, IS A MEMBER OF THE BOARD OF DIRECTORS FOR A TAXABLE ENTITY TO WHICH THE ORGANIZATION PROVIDES SERVICES. (PART IV, LINE 2) THROUGH OUR ANNUAL CONFLICT OF INTEREST AND TAX REPORTING PROCESSES, CERTAIN INDIVIDUALS LISTED IN SCHEDULE L HAVE REPORTED THAT THEY, OR COMPANIES THEY WORK FOR, HAVE BUSINESS OR FAMILY RELATIONSHIPS WITH THE REPORTING ORGANIZATION THAT EXCEED THRESHHOLDS PROVIDED IN THE INSTRUCTIONS TO THE FORM 990. IF AN AMOUNT IS NOT LISTED IN SCHEDULE L, A STATEMENT IS PROVIDED ABOVE EXPLAINING THE NATURE OF THE TRANSACTION(S). Family/business relationships amongst interested persons Form 990, Part VI, Section A, Line 2 MR. RICHARD DEVOS, SR. AND MR. RICHARD DEVOS, JR. - FAMILY RELATIONSHIP, MR. DAVID LEONARD AND MR. PATRICK O'HARE - BUSINESS RELATIONSHIP, MS. ELIZABETH NICKELS AND MR. TIMOTHY O'DONOVAN - BUSINESS RELATIONSHIP, MR. RICHARD BREON, MR. MICHAEL FREED, AND MR. ROBERT ROTH - BUSINESS RELATIONSHIP, MR. MICHAEL FREED AND MR. RONALD KNAUS - BUSINESS RELATIONSHIP, MR. MATTHEW VANVRANKEN AND MS. MICHELLE VANDYKE - BUSINESS RELATIONSHIP CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PART VI, LINE 6 THE ORGANIZATION IS ORGANIZED ON A NON-STOCK DIRECTORSHIP BASIS WITH NO MEMBERS. DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PART VI, LINE 7B THE ORGANIZATION IS ORGANIZED ON A NON-STOCK DIRECTORSHIP BASIS WITH NO MEMBERS. Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b 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 CORPORATE CONTROLLER AND THE CHIEF LEGAL OFFICER) AND SHARED WITH THE MEMBERS OF THE 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. Conflict of interest policy Form 990, Part VI, Section B, Line 12c 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 AN ANNUAL 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. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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 2013 (7/1/12-6/30/13), 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 ORGANIZATIONS. SPECTRUM HEALTH RECRUITS NATIONALLY FOR ITS EXECUTIVES. BENEFITS DATA REFLECT NATIONAL HEALTHCARE 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). Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b SEE EXPLANATION PROVIDED FOR FORM 990, PART VI, LINE 15A. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 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". THE NEXT FISCAL YEAR'S FINANICAL PLAN (INCLUDING ANY HOSPITAL RATE INCREASES) IS DISCUSSED AT AN ANNUAL PUBLIC MEETING AND POSTED TO WWW.SPECTRUMHEALTH.ORG ANNUALLY (UNDER THE SECTION TITLED "ABOUT US"). REPORTED COMPENSATION AND HOURS FORM 990, PART VII, SECTION A 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 ORGANIZATION OR A RELATED ORGANIZATION. 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, 2012. EMPLOYEES WITH COMPENSATION REPORTED IN PART VII WORK A COMBINED AVERAGE OF 50 HOURS PER WEEK FOR THE REPORTING ORGANIZATION AND/OR A RELATED TAX-EXEMPT ORGANIZATION. CERTAIN INDIVIDUALS WERE EMPLOYED IN THEIR ROLES FOR ONLY A PORTION OF THE FISCAL YEAR, THEREFORE THE CALENDAR YEAR WAGES LISTED DO NOT REFLECT THAT OF AN INDIVIDUAL IN THE ROLE FOR AN ENTIRE CALENDAR YEAR. DURING THE YEAR THIS INCLUDED THE FOLLOWING INDIVIDUALS: JILL FERRIS, LORI SMITH. COMPENSATION OF DIRECTORS FORM 990, PART VII, SECTION A 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. REPORTING OF INVESTMENTS FORM 990, PART X, LINE 11 THE ORGANIZATION HAS REPORTED CERTAIN INVESTMENT ACCOUNTS WHICH MAY ALSO BE INCLUDED ON THE BALANCE SHEET(S) OF RELATED ENTITIES WITHIN THE SYSTEM. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 VALUATION ALLOWANCE - -24354440; SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) FUND BALANCE TRANSFER - 24999867; PHMB PROPERTIES LLC 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 382715520 PROP. MGMT MI 3364900 27170427 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 31837 5236551 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 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true SPECTRUM HEALTH PRIMARY CARE PTNRS 1840 WEALTHY ST SE GRAND RAPIDS MI 49506 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true SPECTRUM HEALTH FOUNDATION 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 PHILANTHROPY MI 501(C)(3) 7 SPECTRUM HEALTH SYSTEM true SPECTRUM HEALTH CONTINUING CARE 750 FULLER AVE NE GRAND RAPIDS MI 49503 REHAB/CARE MI 501(C)(3) 9 SPECTRUM HEALTH SYSTEM true SH CONTINUING CARE CENTER 750 FULLER AVE NE GRAND RAPIDS MI 49503 REHAB/NRS MI 501(C)(3) 9 SPECTRUM HEALTH CONTINUING CARE true SH KENT COMMUNITY CAMPUS 750 FULLER AVE NE GRAND RAPIDS MI 49503 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH CONTINUING CARE true SPECTRUM HEALTH WORTH SERVICES 750 FULLER AVE NE GRAND RAPIDS MI 49503 HEALTHCARE MI 501(C)(3) 9 SPECTRUM HEALTH CONTINUING CARE true VISITING NURSE SERVICES OF WEST MI 750 FULLER AVE NE GRAND RAPIDS MI 49503 HEALTHCARE MI 501(C)(3) 9 SPECTRUM HEALTH CONTINUING CARE true PRIORITY HEALTH 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 HMO MI 501(C)(4) N/A SPECTRUM HEALTH SYSTEM true TRINITY HEALTH PLANS 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 HMO MGMT MI 501(C)(4) N/A PRIORITY HEALTH true PH GOVERNMENT PROGRAMS INC 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 HMO MI 501(C)(3) 9 PRIORITY HEALTH true SH UNITED MEMORIAL FOUNDATION 615 S BOWER GREENVILLE MI 48838 PHILANTHROPY MI 501(C)(3) 11 - Type I SPECTRUM HEALTH UNITED true SPECTRUM HEALTH KELSEY 615 S BOWER GREENVILLE MI 48838 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH UNITED true REED CITY HOSPITAL CORPORATION 300 N PATTERSON RD REED CITY MI 49677 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION 212 S SULLIVAN AVENUE FREMONT MI 49412 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true MMPC FOUNDATION 4100 LAKE DR SE STE 300 GRAND RAPIDS MI 49546 PHILANTHROPY MI 501(C)(3) N/A MICHIGAN MEDICAL PATIENT CARE true KENT COMMUNITY HEALTH FOUNDATION 750 FULLER AVE NE GRAND RAPIDS MI 49503 PHILANTHROPY MI 501(C)(3) 11 - Type III - FI SPECTRUM HEALTH KENT COMMUNITY CAMPUS true ZEELAND COMMUNITY HOSPITAL 8333 FELCH STREET ZEELAND MI 49464 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM true SPECTRUM HEALTH UNITED 615 S BOWER GREENVILLE MI 48838 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM 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 PARTNERSHIP FOR CHILDREN'S HEALTH 1840 WEALTHY ST SE GRAND RAPIDS MI 49506 383364676 MGED CARE 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 CAMPUS TOWNE CENTER CONDO ASSC 4868 LAKE MICHIGAN DRIVE ALLENDALE MI 49401 382910067 MGMT 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 PRIORITY HEALTH MANAGED BENEFITS 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 383085182 ADMIN MI SPECTRUM HEALTH SYSTEM C CORPORATION 152681541 39318247 1 true MICHIGAN MEDICAL PATIENT CARE 1840 WEALTHY ST SE GRAND RAPIDS MI 49506 382851295 MEDICAL MI SPECTRUM HEALTH SYSTEM C CORPORATION 2354632 3786242 1 true WEST MICHIGAN HEART 2900 BRADFORD STREET NE GRAND RAPIDS MI 49525 382125186 PHYSICIANS MI SPECTRUM HEALTH SYSTEM C CORPORATION 34641406 9974169 1 true IDEOMED INC 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 611613614 PROD DEVL MI N/A C CORPORATION true SPECTRUM HEALTH PHYSICIAN ALLIANCE 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 371655728 PHYSICIANS MI SPECTRUM HEALTH SYSTEM C CORPORATION 110 1116944 1 true 35 MICHIGAN STREET CONDOMINIUM ASSOCIATION 35 MICHIGAN ST NE GRAND RAPIDS MI 49503 272193084 MGMT 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 STE 300 GRAND RAPIDS MI 49503 383180086 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 HOSPITALS A 22341 GAAP, CASH, OR FMV SPECTRUM HEALTH PRIMARY CARE PARTNERS A 611124 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITALS B 494077 GAAP, CASH, OR FMV SPECTRUM HEALTH FOUNDATION C 1173791 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITALS C 988139 GAAP, CASH, OR FMV PRIORITY HEALTH D 1802373 GAAP, CASH, OR FMV IDEOMED L 6324 GAAP, CASH, OR FMV NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION L 144076 GAAP, CASH, OR FMV PRIORITY HEALTH L 94930285 GAAP, CASH, OR FMV REED CITY HOSPITAL CORPORATION L 149798 GAAP, CASH, OR FMV SPECTRUM HEALTH FOUNDATION L 12000 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITALS L 224264676 GAAP, CASH, OR FMV SPECTRUM HEALTH PHYSICAN ALLIANCE L 155010 GAAP, CASH, OR FMV SPECTRUM HEALTH PRIMARY CARE PARTNERS L 43689230 GAAP, CASH, OR FMV SPECTRUM HEALTH UNITED L 386498 GAAP, CASH, OR FMV WEST MICHIGAN HEART L 716434 GAAP, CASH, OR FMV IDEOMED M 2836130 GAAP, CASH, OR FMV NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION M 1000 GAAP, CASH, OR FMV PRIORITY HEALTH M 23802761 GAAP, CASH, OR FMV REED CITY HOSPITAL CORPORATION M 2000 GAAP, CASH, OR FMV SPECTRUM HEALTH FOUNDATION M 5000 GAAP, CASH, OR FMV SPECTRUM HEALTH UNITED M 11935 GAAP, CASH, OR FMV SPECTRUM HEALTH HOSPITAL S 24999687 GAAP, CASH, OR FMV SECTION 512(B)(13) CONTROLLED ENTITY PART II, COLUMN (G) THE ORGANIZATION IS THE COMMON PARENT ORGANIZATION OF A CONSOLIDATED HEALTH SYSTEM, SPECTRUM HEALTH SYSTEM. IDENTIFICATION OF RELATED ORGANIZATIONS PART IV 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.