PINE REST CHRISTIAN MENTAL HEALTH SERVICES: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: PINE REST CHRISTIAN MENTAL HEALTH SERVICES (EIN 38-1368360)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-14
IRS object ID: 201430459349302513
Schema version: 2012v2.0
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 G
Schedule H
Schedule J
Schedule K
Schedule L
Schedule O
Schedule R
Reasonable Cause Explanation

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-02-14T11:17:47-07:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	381368360	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	PINE REST CHRISTIAN MENTAL HEALTH SERVICES	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	PINE	NameControl
Phone	6164555000	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	300 68th Street SE	AddressLine1
Address Line2	PO Box 165	AddressLine2
City	Grand Rapids	City
State	MI	State
ZIP Code	495010165	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Paul Karsten	Name
Title	Vice President & CFO	Title
Phone	6162816363	Phone
Date Signed	2014-02-14	DateSigned

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Paul H Karsten	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	300 68th Street SE	AddressLine1
Address Line2	PO BOX 165	AddressLine2
City	Grand Rapids	City
State	MI	State
ZIP Code	495010165	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	131254017	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	pinerest.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1908	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	Pine Rest Christian Mental Health Services is called to express the healing ministry of Jesus Christ by providing behavioral health services with professional excellence, Christian integrity, and compassion.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	21	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	18	NbrIndependentVotingMembers
Total Nbr Employees	2057	TotalNbrEmployees
Total Nbr Volunteers	211	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	3685906	ContributionsGrantsPriorYear
Contributions Grants Current Year	1807831	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	82910109	ProgramServiceRevenuePriorYear
Program Service Revenue CY	86687661	ProgramServiceRevenueCY
Investment Income Prior Year	518437	InvestmentIncomePriorYear
Investment Income Current Year	5858174	InvestmentIncomeCurrentYear
Other Revenue Prior Year	767197	OtherRevenuePriorYear
Other Revenue Current Year	896109	OtherRevenueCurrentYear
Total Revenue Prior Year	87881649	TotalRevenuePriorYear
Total Revenue Current Year	95249775	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	0	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	66128536	SalariesEtcPriorYear
Salaries Etc Current Year	70495767	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	532304	TotalFundrsngExpCurrentYear
Other Expense Prior Year	20716903	OtherExpensePriorYear
Other Expenses Current Year	19749030	OtherExpensesCurrentYear
Total Expenses Prior Year	86845439	TotalExpensesPriorYear
Total Expenses Current Year	90244797	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	1036210	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	5004978	RevenuesLessExpensesCY
Total Assets BOY	96134405	TotalAssetsBOY
Total Assets EOY	100978799	TotalAssetsEOY
Total Liabilities BOY	17851347	TotalLiabilitiesBOY
Total Liabilities EOY	17690763	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	78283058	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	83288036	NetAssetsOrFundBalancesEOY
Mission Description	Pine Rest Christian Mental Health Services is called to express the healing ministry of Jesus Christ by providing behavioral health services with professional excellence, Christian integrity, and compassion.	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	30724678	Expense
Grants	0	Grants
Revenue	41069359	Revenue
Description	Hospital-based Services inpatient and partial hospitalization programs include dedicated psychiatric services for children, adolescents, adults, and older adults. Clinical conditions addressed included the full array of psychiatric diagnoses, co-occurring substance abuse diagnoses, and psychiatric disorders where treatment is complicated by co-existing medical conditions. Patients experience professional assessment and individualized treatment including: diagnosis, medication management and education, individual and group therapies, individual and family consultations and therapy, case management, discharge planning and aftercare. The inpatient and partial hospitalization programs are accredited by the Joint Commission of Accreditation of Healthcare Organizations (JCAHO). The Pine Rest's Board of Directors entered into a Joint Operating Agreement ("Agreement") effective July 1, 1998 with Saint Mary's Health Services and Metropolitan Hospital to manage the financial and clinical aspects of inpatient and partial hospitalization behavioral health services in the greater West Michigan area. The Agreement combines the inpatient and partial hospitalization mental health services of all three organizations under common management and operations. The parties to the Agreement also entered into a series of contractual agreements to provide specific clinical, financial, or support services. The Joint Operating Agreement of which Pine Rest is managing/operating has 184 beds available and had 5,673 admissions during the year ended June 30, 2013 encompassing 54,775 days of patient care resulting in an average length of stay of 9.66 days. The partial hospitalization program had 1,398 admissions with 5,298 days of care.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	26492486	Expense
Grants	48996	Grants
Revenue	25940027	Revenue
Description	Clinic Network through its twenty clinics, offers outpatient, ambulatory care at locations throughout West and Northern Michigan, and in Pella and Des Moines, Iowa. For people who do not require the structured environment of the inpatient or residential care settings, outpatient services are at the center of the behavioral health continuum. Nearly 75% of all persons who come to Pine Rest are served through outpatient care. Clinicians provide a broad spectrum of intervention across the age continuum in convenient, non-restrictive environments. In addition to traditional outpatient care, Pine Rest provides a variety of specialty services including assessment through the Psychological Consultation Center, intensive outpatient substance abuse/addictions services, court-related services and assessments, and more. On an average day in 2013, 1,024 patients were seen throughout the Clinic Network. In total, there were 259,972 outpatient visits in 2013.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	2465393	Expense
Grants	29238	Grants
Revenue	2660962	Revenue
Description	Homes for the Developmentally Disabled helps adults with developmental disabilities experience exceptional residential settings and care with multiple opportunities for engaging in on-site and community activities that match abilities. On average the Developmentally Disabled Homes cares for 65 patients a day resulting in 23,849 days of patient care in a year.	Description

Activity Other ActivityOther (6 entries)

ExpenseExpense	GrantsGrants	RevenueRevenue	DescriptionDescription
3679515	19999	3690682	The Pine Rest Adult Residential Division offers longer term psychiatric services to adults with mental health needs in a residential setting. These services include both locked and unlocked settings. In addition, day treatment services in a drop-in center are also available where psychiatric services can be accessed immediately. These services and facilities are licensed and accredited by the State of Michigan as well as the Commission on Accreditation of Rehabilitation Facilities (CARF). The Caring Communities Program brings Pine Rest into invited partnerships with established community organizations to introduce behavioral health services to under-served populations. Clients typically have limited resources and limited access to behavioral healthcare. With partners like Baxter Community Center, Belknap Commons, Dwelling Place, Grand Rapids Public Schools, Heartside Ministries, Grand Rapids Housing Commission and many more, Pine Rest addresses behavioral health needs in a non-traditional model.
3746929	39154	3476446	The Pine Rest Community Services Division provides outpatient mental health services as part of the community mental health system. The Community Case Management Program provides intensive case management services to adults with chronic mental health needs. The Integrated Medical Clinic offers immediate psychiatric services to the public patient as needed through a psychiatrist and a team of mid-level practitioners. The Michigan Prisoner Reentry Program helps provide outplacement services to formerly incarcerated individuals who are transitioning back into society. In addition, a variety of outpatient substance abuse services as well as services to the homeless are provided.
4722764	0	4899855	Pine Rest Adolescent Services offers 24/7 supervision by experienced professionals to guide the activities of daily life for adolescents aged 12 to 18 years when hospitalization is not required. With capacity for 52, referrals are accepted based on age and behavioral criteria. A supportive milieu in both a locked and unlocked setting helps adolescents develop relationship skills in anticipation of return to their families and in preparation for their own parenting roles. Social skills training is geared toward promoting positive relationships with peers and adults. Residents in treatment attend Kentwood Public Schools and receive homework help; they engage in on-campus and community activities to reinforce skills and foster goal achievement. The Center for Psychiatric Residential Services served and average of 43 patients per day providing 15,768 patient days of care in 2013.
2145253	8172	1923188	Addiction Treatment Services offers a wide range of addiction and recovery services including outpatient, intensive outpatient and residential services for those with co-occurring substance use and mental health disorders. Professional services are designed to provide a safe, caring environment where persons gain insight and acquire skills for ongoing recovery. Transitional housing is available for clients who need safe, substance-free housing while transitioning to community living. Addiction facilities are state-licensed where appropriate and accredited by the Commission on Accreditation of Rehabilitation Facilities (CARF). On average each day the Addiction Treatment Services cares for 74 patients resulting in 26,861 days of care in a year.
1223175	0	1251193	Service offered to provide key hospital management services to West Michigan psychiatric inpatient and clinic operations.
943018	490805	94521	Education and Prevention offers a range of education and prevention activities that help promote community wellness. Pine Rest is the recipient of several grants that promote education and prevention activities around mental health as well as perform research to further determine best practice models of care. An internship program for graduate students studying psychology is offered. In addition, a new residency program for medical students is being developed.

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	16460654	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	558130	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	15335885	TotalOfOtherProgramServiceRev
Total Program Service Expense	76143211	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	0	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	0	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	0	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	1	ConsolidatedAuditFinancialStmt
School	0	School
Foreign Office	0	ForeignOffice
Foreign Activities	0	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	0	ProfessionalFundraising
Fundraising Activities	1	FundraisingActivities
Gaming	0	Gaming
Hospital	1	Hospital
Financial Stmt Attached	1	FinancialStmtAttached
Grants To Organizations	0	GrantsToOrganizations
Grants To Individuals	0	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	1	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	0	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	0	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	0	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transaction Related Entity	1	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	122	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	2057	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	0	UnrelatedBusinessIncome
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	21	NbrVotingGoverningBodyMembers
Number Independent Voting Members	18	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	0	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	0	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	IA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Paul H Karsten	NamePerson
Telephone Number	6162816363	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	300 68th St SE	AddressLine1
City	Grand Rapids	City
State	MI	State
ZIP Code	495010165	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (32 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Ginny VanderHart
Chairperson	0	0	X	X	0	0	0
Wes Granberg-Michaelson
Vice Chairperson	0	0	X	X	0	0	0
Jon Swets
Treasurer	0	0	X	X	0	0	0
Nicolas Kroeze
Secretary	0	0	X	X	0	0	0
Mark C Eastburg PhD
President & CEO	60	0	X	X	305893	0	21860
Alan M Armstrong MD
Chief Medical Officer	60	0	X	X	234106	0	15423
Valerie Mathis-Allen MD
President of Medical Staff	60	0	X		213400	0	15757
Randall Christenson MD
Board Member	0	0	X		0	0	0
Sylvia Daining
Board Member	0	0	X		0	0	0
Honorable Patricia Gardner
Board Member	0	0	X		0	0	0
Bing Goei
Board Member	0	0	X		0	0	0
Art Jongsma
Board Member	0	0	X		0	0	0
Ron Kool
Board Member	0	0	X		0	0	0
Stephanie Leonardos
Board Member	0	0	X		0	0	0
John Lichtenberg
Board Member	0	0	X		0	0	0
Glenn Mitcham
Board Member	0	0	X		0	0	0
Victor Proctor-Gibbs
Board Member	0	0	X		0	0	0
Hon Joseph Scoville
Board Member	0	0	X		0	0	0
Joseph Sweeney
Board Member	0	0	X		0	0	0
Kathleen Vogelsang
Board Member	0	0	X		0	0	0
Gary Werkman
Board Member	0	0	X		0	0	0
Paul H Karsten
Vice President & CFO	60	0		X	192919	0	20017
Robert L Nykamp
Vice President & COO	60	0		X	174475	0	18410
Scott A Wagner
Vice President Behavioral Health Solutions	60	0		X	118629	0	11782
Douglas P Vance
Vice President General Services	60	0		X	62243	0	6770
Carleen Crawford
Vice President Marketing	60	0		X	103929	0	12491
Thomas Elzinga
Vice President General Services	0	0		X	77871	0	7929
Gilbert A Masterson
Medical Staff	45	0			338175	0	17051	X
Verle L Bell
Medical Staff	45	0			315210	0	14196	X
Jack A Mahdasian MD
Medical Staff	55	0			469427	0	15736	X
William J Sanders
Medical Staff	45	0			353001	0	29293	X
Daniel Schellenberg
Medical Staff	48	0			304575	0	16886	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	3263853	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	223601	TotalOtherCompensation
Number Individuals GT100 K	66	NumberIndividualsGT100K
Formers Listed	0	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
Pioneer Construction
550 Kirkland SW	Grand Rapids	MI	49546	Construction Services	2841320
First Growth Capital - Unidine
PO Box 60479	Charlotte	NC	28260	Patient dietary and cafeteria Services	1616093
Buiten & Associates LLC
5738 Foremost Drive SE	Grand Rapids	MI	49546	Insurance	459155
Qualifacts Systems Inc
200 2nd Avenue South	Nashville	TN	37201	Electronic Medical Records Contractor	403312
Microsoft Licensing GP
Dept 842467	Dallas	TX	75207	Computer Software Provider	179224

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	33	NumberOfContractorsGT100K
Federated Campaigns	0	FederatedCampaigns
Membership Dues	0	MembershipDues
Fundraising Events	243386	FundraisingEvents
Related Organizations	893150	RelatedOrganizations
Government Grants	0	GovernmentGrants
All Other Contributions	671295	AllOtherContributions
Noncash Contributions	2093	NoncashContributions
Total Contributions	1807831	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
Outpatient Clinics	621400	24790570	24790570	$0
Inpatient Contracted Services	622000	22400417	22400417	$0
Inpatient Care	622000	20823131	20823131	$0
Residential Care	623000	18075158	18075158	$0
Partial Hospitalization	622000	598385	598385	$0

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	86687661	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	543495	TotalRevenueColumn
Related Or Exempt Function Income	543495	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	228599	Real
Personal	0	Personal

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	11556	Real
Personal	0	Personal

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	217043	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	217043	TotalRevenueColumn
Related Or Exempt Function Income	217043	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	41307365	Securities
Other	0	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	35992686	Securities
Other	0	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	5314679	Securities
Other	0	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	5314679	TotalRevenueColumn
Related Or Exempt Function Income	5314679	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Cntrbtns Rprtd Fundraising Events	243386	CntrbtnsRprtdFundraisingEvents

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
Rustic Market	624000	390644	390644	0	$0
Pastoral and Other Training	611710	111953	111953	0	$0

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	176469	TotalRevenueColumn
Related Or Exempt Function Income	176469	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	679066	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	95249775	TotalRevenueColumn
Related Or Exempt Function Income	93441944	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1528102	Total
Program Services	478686	ProgramServices
Management And General	1049416	ManagementAndGeneral
Fundraising	0	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	57118651	Total
Program Services	51848001	ProgramServices
Management And General	4949346	ManagementAndGeneral
Fundraising	321304	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	494517	Total
Program Services	409908	ProgramServices
Management And General	81698	ManagementAndGeneral
Fundraising	2911	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	7295275	Total
Program Services	6582760	ProgramServices
Management And General	664445	ManagementAndGeneral
Fundraising	48070	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	4059222	Total
Program Services	3621369	ProgramServices
Management And General	414937	ManagementAndGeneral
Fundraising	22916	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	155544	Total
Program Services	0	ProgramServices
Management And General	155544	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	73084	Total
Program Services	0	ProgramServices
Management And General	73084	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	10747	Total
Program Services	0	ProgramServices
Management And General	10747	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total
Fundraising	0	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	349310	Total
Program Services	0	ProgramServices
Management And General	349310	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	1222731	Total
Program Services	1222731	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	249798	Total
Program Services	0	ProgramServices
Management And General	249798	ManagementAndGeneral
Fundraising	0	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	4056788	Total
Program Services	2632990	ProgramServices
Management And General	1408688	ManagementAndGeneral
Fundraising	15110	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	2283249	Total
Program Services	1907739	ProgramServices
Management And General	361412	ManagementAndGeneral
Fundraising	14098	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	3055394	Total
Program Services	2741266	ProgramServices
Management And General	311439	ManagementAndGeneral
Fundraising	2689	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	226103	Total
Program Services	182486	ProgramServices
Management And General	39291	ManagementAndGeneral
Fundraising	4326	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	332876	Total
Program Services	266775	ProgramServices
Management And General	59032	ManagementAndGeneral
Fundraising	7069	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	419614	Total
Program Services	0	ProgramServices
Management And General	419614	ManagementAndGeneral
Fundraising	0	Fundraising

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3363240	Total
Program Services	3155915	ProgramServices
Management And General	205551	ManagementAndGeneral
Fundraising	1774	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	401391	Total
Program Services	0	ProgramServices
Management And General	401391	ManagementAndGeneral
Fundraising	0	Fundraising

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	3549161	Total
Program Services	1092585	ProgramServices
Management And General	2364539	ManagementAndGeneral
Fundraising	92037	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	90244797	Total
Program Services	76143211	ProgramServices
Management And General	13569282	ManagementAndGeneral
Fundraising	532304	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	4535153	BOY
EOY	396633	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	8418782	BOY
EOY	9880968	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	30565	BOY
EOY	54299	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	535294	BOY
EOY	901135	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	79920842	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	43717795	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	30248684	BOY
EOY	36203047	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	51152613	BOY
EOY	52261290	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1213314	BOY
EOY	1281427	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	96134405	BOY
EOY	100978799	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	5047197	BOY
EOY	4999196	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	8025000	BOY
EOY	8025000	EOY

Escrow Account Liability EscrowAccountLiability

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	189325	BOY
EOY	189325	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	3000000	BOY
EOY	3000000	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1589825	BOY
EOY	1477242	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	17851347	BOY
EOY	17690763	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	69969218	BOY
EOY	77402586	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	4607967	BOY
EOY	2179577	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3705873	BOY
EOY	3705873	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	78283058	BOY
EOY	83288036	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	96134405	BOY
EOY	100978799	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	5004978	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	0	ReconciliationUnrealizedInvest
Reconcilation Donated Services	0	ReconcilationDonatedServices
Reconcilation Invest Expenses	0	ReconcilationInvestExpenses
Reconcilation Prior Adjustment	0	ReconcilationPriorAdjustment
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	0	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital170b1 Aiii	X	Hospital170b1Aiii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	Volunteers
Paid Staff Or Management	0	PaidStaffOrManagement
Media Advertisements	0	MediaAdvertisements
Mailings Members	0	MailingsMembers
Publications Or Broadcast	0	PublicationsOrBroadcast
Grants Other Organizations	0	GrantsOtherOrganizations
Direct Contact Legislators	0	DirectContactLegislators
Rallies Demonstrations	0	RalliesDemonstrations
Other Activities	1	OtherActivities
Other Activities	$10,747	OtherActivitiesAmount
Total Lobbying Expenditures IIB	10747	TotalLobbyingExpendituresIIB
Not Described In501c3	0	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	SchC_P2B_S00_L01	Identifier
Return Reference	Schedule C, Part II-B, Line 1	ReturnReference
Explanation	Verbal and written communication with public officials regarding legislation and proposals affecting the delivery of health care in Michigan.	Explanation

Schedule D IRS990ScheduleD

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	20242440	BeginningOfYearBalance
Contributions	178065	Contributions
Investment Earnings Or Losses	2463364	InvestmentEarningsOrLosses
Grants Or Scholarships	893150	GrantsOrScholarships
Other Expenditures	40995	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	21949724	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	20338206	BeginningOfYearBalance
Contributions	603298	Contributions
Investment Earnings Or Losses	152314	InvestmentEarningsOrLosses
Grants Or Scholarships	755689	GrantsOrScholarships
Other Expenditures	95689	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	20242440	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	17017192	BeginningOfYearBalance
Contributions	615206	Contributions
Investment Earnings Or Losses	3608310	InvestmentEarningsOrLosses
Grants Or Scholarships	872223	GrantsOrScholarships
Other Expenditures	30279	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	20338206	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	16233603	BeginningOfYearBalance
Contributions	361684	Contributions
Investment Earnings Or Losses	1454920	InvestmentEarningsOrLosses
Grants Or Scholarships	995049	GrantsOrScholarships
Other Expenditures	37966	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	17017192	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	20469760	BeginningOfYearBalance
Contributions	420240	Contributions
Investment Earnings Or Losses	-3556025	InvestmentEarningsOrLosses
Grants Or Scholarships	983481	GrantsOrScholarships
Other Expenditures	116891	OtherExpenditures
Administrative Expenses	0	AdministrativeExpenses
End Of Year Balance	16233603	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.831	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.169	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	1	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	1	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	3249001	OtherCostOrOtherBasis
Book Value	3249001	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	51029798	OtherCostOrOtherBasis
Depreciation	29548011	Depreciation
Book Value	21481787	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	19640997	OtherCostOrOtherBasis
Depreciation	12154095	Depreciation
Book Value	7486902	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	0	InvestmentCostOrOtherBasis
Other Cost Or Other Basis	6001046	OtherCostOrOtherBasis
Depreciation	2015689	Depreciation
Book Value	3985357	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	36203047	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (7 entries)

DescriptionDescription	AmountAmount
Deferred Compensation - 457(b)	$761,308
Insured IBNR Malpractice	$192,245
Capital Lease Obligation L/T	$55,802
Capital Lease Obligation S/T	$79,171
Interest Rate Swap Liability L/T	$309,342
Interest Rate Swap Liability S/T	$149,867
Other	-$70,493

Field	Value	IRS element (for citing)
Total Of Amounts	1477242	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchD_P05_S00_L04	Schedule D, Part V, Line 4	The spending policy allows for annual spending of 5% of the average fair market value of the Foundation's net assets for the prior three years. This amount is transferred from the Foundation to the operating funds of the Corporation to provide for the care of patients and other initiatives that benefit the organization. The spending policy allows for the use of investment earning on permanently restricted endowment funds in accordance with donor wishes.
SchD_P10_S00_L02	Schedule D, Part X, Line 2	The Corporation is a not-for-profit corporation pursuant to Section 501(C)(3) of the Internal Revenue Code and is exempt from income taxes on related income pursuant to Section 501(a). The Corporation recognizes interest and penalties related to unrecognized tax positions and includes these in interest and income tax expense. The Corporation has no amounts accrued for interest and penalties as of June 30, 2013 and 2012. The Corporation does not expect the total amount of unrecognized tax benefits to significantly change over the next twelve months. The Corporation is no longer subject to examination by taxing authorities for years before 2011.

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	Annual Golf Classic	NameOfEvent1
Gross Receipts Event1	129861	GrossReceiptsEvent1
Charitable Contributions Event1	0	CharitableContributionsEvent1
Gross Revenue Event1	129861	GrossRevenueEvent1
Cash Prizes Event1	0	CashPrizesEvent1
Non Cash Prizes Event1	0	NonCashPrizesEvent1
Rent Facility Costs Event1	0	RentFacilityCostsEvent1
Food And Beverage Event1	0	FoodAndBeverageEvent1
Entertainment Event1	0	EntertainmentEvent1
Other Direct Expenses Event1	40891	OtherDirectExpensesEvent1
Name Of Event2	Pine Rest Foundation Event	NameOfEvent2
Gross Receipts Event2	113525	GrossReceiptsEvent2
Charitable Contributions Event2	0	CharitableContributionsEvent2
Gross Revenue Event2	113525	GrossRevenueEvent2
Cash Prizes Event2	0	CashPrizesEvent2
Non Cash Prizes Event2	0	NonCashPrizesEvent2
Rent Facility Costs Event2	0	RentFacilityCostsEvent2
Food And Beverage Event2	0	FoodAndBeverageEvent2
Entertainment Event2	0	EntertainmentEvent2
Other Direct Expenses Event2	54997	OtherDirectExpensesEvent2
Total Number Of Other Events	0	TotalNumberOfOtherEvents
Gross Receipts Total	243386	GrossReceiptsTotal
Charitable Contributions Total	0	CharitableContributionsTotal
Gross Revenue Total Events	243386	GrossRevenueTotalEvents
Cash Prizes Total Events	0	CashPrizesTotalEvents
Non Cash Prizes Total Events	0	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	0	RentFacilityCostsTotalEvents
Food And Beverage Total Events	0	FoodAndBeverageTotalEvents
Entertainment Total Events	0	EntertainmentTotalEvents
Other Direct Expenses Total Events	95888	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	95888	DirectExpenseSummaryEvents
Net Income Summary	147498	NetIncomeSummary

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	1	CharityCarePolicy
Written Policy	1	WrittenPolicy
FPG Reference Free Care	1	FPGReferenceFreeCare

Other Percentage OtherPercentage

Field	Value	IRS element (for citing)
Other	X	Other
Free Other Percentage	2.5	FreeOtherPercentage

Field	Value	IRS element (for citing)
FPG Reference Discounted Care	1	FPGReferenceDiscountedCare
Pcent250	X	Pcent250
Free Disc Care Medically Indigent	1	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	1	AmountsBudgetedForCharityCare
Expenses Exceeded Budget	0	ExpensesExceededBudget
Annual Community Benefit Report	1	AnnualCommunityBenefitReport
Report Publically Available	1	ReportPublicallyAvailable

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	958572	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	958572	NetCommunityBenefitExpense
Percent Of Total Expense	0.0106	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	21302214	TotalCommunityBenefitExpense
Direct Offsetting Revenue	22780808	DirectOffsettingRevenue
Net Community Benefit Expense	-1478594	NetCommunityBenefitExpense
Percent Of Total Expense	0	PercentOfTotalExpense

Unreimbursed Costs UnreimbursedCosts

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	0	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	0	NetCommunityBenefitExpense
Percent Of Total Expense	0	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	22260786	TotalCommunityBenefitExpense
Direct Offsetting Revenue	22780808	DirectOffsettingRevenue
Net Community Benefit Expense	-520022	NetCommunityBenefitExpense
Percent Of Total Expense	0.0106	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	85664	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	85664	NetCommunityBenefitExpense
Percent Of Total Expense	0.0009	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	0	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	0	NetCommunityBenefitExpense
Percent Of Total Expense	0	PercentOfTotalExpense

Subsidized Health Services SubsidizedHealthServices

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	46358641	TotalCommunityBenefitExpense
Direct Offsetting Revenue	41814027	DirectOffsettingRevenue
Net Community Benefit Expense	4544614	NetCommunityBenefitExpense
Percent Of Total Expense	0.0504	PercentOfTotalExpense

Research Research

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	0	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	0	NetCommunityBenefitExpense
Percent Of Total Expense	0	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	45120	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	451120	NetCommunityBenefitExpense
Percent Of Total Expense	0.005	PercentOfTotalExpense

Total Other Benefits TotalOtherBenefits

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	46489425	TotalCommunityBenefitExpense
Direct Offsetting Revenue	41814027	DirectOffsettingRevenue
Net Community Benefit Expense	5081398	NetCommunityBenefitExpense
Percent Of Total Expense	0.0563	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	68750211	TotalCommunityBenefitExpense
Direct Offsetting Revenue	64594835	DirectOffsettingRevenue
Net Community Benefit Expense	4561376	NetCommunityBenefitExpense
Percent Of Total Expense	0.0669	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	0	BadDebtExpenseReported
Bad Debt Expense	$691,242	BadDebtExpenseAmount
Amount Attributable To	0	AmountAttributableTo
Amount Reimbursed By Medicare	4061892	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	5090360	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-1028468	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Other	X	Other

Field	Value	IRS element (for citing)
Written Debt Collection Policy	1	WrittenDebtCollectionPolicy
Provision For Charity Care	0	ProvisionForCharityCare
Number Of Hospital Facilities	1	NumberOfHospitalFacilities

Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA

Field	Value	IRS element (for citing)
Facility Number	1	FacilityNumber

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	Pine Rest Christian Mental Health Services	BusinessNameLine1

Address Address

Field	Value	IRS element (for citing)
Address Line1	300 68th Street SE	AddressLine1
Address Line2	PO Box 165	AddressLine2
City	Grand Rapids	City
State	MI	State
ZIP Code	495010165	ZIPCode

Field	Value	IRS element (for citing)
Licensed Hospital	X	LicensedHospital

Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB

Hospital Facility Name HospitalFacilityName

Field	Value	IRS element (for citing)
Business Name Line1	Pine Rest Christian Mental Health Services	BusinessNameLine1

Field	Value	IRS element (for citing)
Hospital Facility Number	1	HospitalFacilityNumber
CHNA Conducted	1	CHNAConducted
Community Definition	X	CommunityDefinition
Community Demographics	X	CommunityDemographics
Existing Resources	X	ExistingResources
How Data Obtained	X	HowDataObtained
Community Health Needs	X	CommunityHealthNeeds
Other Health Issues	X	OtherHealthIssues
Identifying Process	X	IdentifyingProcess
Consulting Process	X	ConsultingProcess
Information Gaps	X	InformationGaps
Needs Assessment Conducted	12	NeedsAssessmentConducted
Take Into Account	1	TakeIntoAccount
Other Facilities	1	OtherFacilities
CHNA Widely Available	1	CHNAWidelyAvailable
Own Website	X	OwnWebsite
On Request	X	OnRequest
Adopt Implement Strategy	X	AdoptImplementStrategy
Develop Community Plan	X	DevelopCommunityPlan
Participate Community Plan	X	ParticipateCommunityPlan
Include Operational Plans	X	IncludeOperationalPlans
Adopt Budget	X	AdoptBudget
Prioritize Health Needs	X	PrioritizeHealthNeeds
Prioritize Services	X	PrioritizeServices
All Needs Addressed	0	AllNeedsAddressed
Organization Incur Excise Tax	0	OrganizationIncurExciseTax
Eligibility Criteria Explained	1	EligibilityCriteriaExplained
Uses FPG Free	1	UsesFPGFree
FPG Free Percent	250	FPGFreePercent
Uses FPG Discounted	1	UsesFPGDiscounted
FPG Discount Percent	250	FPGDiscountPercent
Explains Basis	1	ExplainsBasis
Income Level	X	IncomeLevel
Insurance Status	X	InsuranceStatus
Other Factors	X	OtherFactors
Explains Application Method	1	ExplainsApplicationMethod
Includes Publicity Measures	1	IncludesPublicityMeasures
Posted On Website	X	PostedOnWebsite
Available On Request	X	AvailableOnRequest
Actions On Nonpayment	1	ActionsOnNonpayment
Permit Report To Credit Agency	X	PermitReportToCreditAgency
Permit Lawsuit	X	PermitLawsuit
Permit Lien On Residence	X	PermitLienOnResidence
Collection Activities	1	CollectionActivities
Report To Credit Agency	X	ReportToCreditAgency
Lawsuit	X	Lawsuit
Lien On Residence	X	LienOnResidence
Notify Before Discharge	X	NotifyBeforeDischarge
Notified All Patients	X	NotifiedAllPatients
Nondiscrim Emergency Care Policy	1	NondiscrimEmergencyCarePolicy
Medicare Rate	X	MedicareRate
Amounts Generally Billed	0	AmountsGenerallyBilled
Gross Charges	0	GrossCharges

Form990 Schedule H Part V Section C Form990ScheduleHPartVSectionC

Field	Value	IRS element (for citing)
Number Of Other Facilities	34	NumberOfOtherFacilities

Other Facilities OtherFacilities (34 entries)

Address Line1Address/AddressLine1	CityAddress/City	StateAddress/State	ZIP CodeAddress/ZIPCode	Facility TypeFacilityType	Address Line2Address/AddressLine2
Pine Rest - Caledonia Clinic
9090 S Rogers Court SE	Caledonia	MI	49316	Outpatient Clinic, screening, assessment, referral and follow up
Pine Rest - Campus Clinic
300 68th Street SE	Grand Rapids	MI	495010165	Outpatient clinic, residential detox, screening, assessment, referral	PO Box 165
Pine Rest - Northshore Clinic
17325 VanWagoner Road	Spring Lake	MI	49456	Outpatient Clinic, screening, assessment, referral and follow up
Pine Rest - Holland Clinic
926 S Washington Ave	Holland	MI	49423	Outpatient Clinic, screening, assessment, referral and follow up	Suite 210
Pine Rest - Pella Clinic
2611 Washington Street	Pella	IA	50219	Outpatient Clinic, screening, assessment, referral and follow up
Pine Rest - Kalamazoo Clinic
1530 Nichols Road	Kalamazoo	MI	49006	Outpatient Clinic, screening, assessment, referral and follow up
Pine Rest - Northeast Clinic
3225 North Evergreen Drive NE	Grand Rapids	MI	49525	Outpatient Clinic, screening, assessment, referal and follow up	Suite 301
Pine Rest - Northwest Clinic
2118 3 Mile Road	Grand Rapids	MI	49544	Outpatient Clinic, screening, assessment, referral and follow up
Pine Rest - Southwest Clinic
4211 Parkway Place	Grandville	MI	49418	Outpatient Clinic for screening, assessment, referral and follow up
Pine Rest - Zeeland Clinic
8333 Felch	Zeeland	MI	49464	Outpatient Clinic, screening, assessment, referral and follow up	Suite 210
Pine Rest - Des Moines Clinic
6200 Aurora Ave	Urbandale	IA	50322	Outpatient Clinic, screening, assessment, referral and follow up
Pine Rest - Traverse City Clinic
1050 Silver Drive	Traverse City	MI	49684	Outpatient Clinic, mental health, addiction treatment and follow up
Pine Rest - Addictions Medicine
300 68th Street SE	Grand Rapids	MI	49548	Outpatient Clinic, screening, assessment, referral and follow up
Pine Rest - Sub-Acute Detox
300 68th Street SE	Grand Rapids	MI	49548	Residential mental health and addiction treatment and detox
Pine Rest - Adrian
6700 Adrian SE	Grand Rapids	MI	49548	Adult Foster Care
Pine Rest - Cameron
6680 Adrian SE	Grand Rapids	MI	49548	Adult Foster Care
Pine Rest - Eastwood
7041 Madison SE	Grand Rapids	MI	49548	Adult Foster Care
Pine Rest - Pine Grove
7051 Madison SE	Grand Rapids	MI	49548	Adult Foster Care
Pine Rest - Supported Independent Living
821 68th Street SE	Grand Rapids	MI	49508	Residential supervised independent living
Pine Rest - Westwood
7047 Madison SE	Grand Rapids	MI	49548	Adult Foster Care
Pine Rest - SEQUOIA Program
300 68th Street SE	Grand Rapids	MI	49548	Education, awareness, access and non-traditional services to the community
Pine Rest - InterActions Residential Treatment
300 68th Street SE	Grand Rapids	MI	49548	Adult Foster Care
Pine Rest - CenterPointe Recovery Center
1145 Oakland Drive	Kalamazoo	MI	49008	Adult Foster Care
Pine Rest - Community Case Management
339 South Divisino	Grand Rapids	MI	49503	Outpatient Clinic, comm change alternative informatin training, prevention and mental health
Pine Rest - Integrated Med Clinic
349 S Division	Grand Rapids	MI	49503	Outpatient Clinic, screening, assessment, referral, follow up
Pine Rest - DeMey Clinic
620 Century SE	Grand Rapids	MI	49503	Outpatient Clinic, comm change alternative info training, screening, assessment, referal, follow up
Pine Rest - Streetreach
347 S Division SE	Grand Rapids	MI	49503	Education, awareness, access and non-traditional services to the community.
Pine Rest - Cedar Units
300 68th Street SE	Grand Rapids	MI	49548	Child Caring Institution
Pine Rest - Maple
300 68th Street SE	Grand Rapids	MI	49548	Child Caring Institution
Pine Rest - Hispanic Recovery Program
223 68th Street SE	Grand Rapids	MI	49548	Residential mental health, addiction treatment, case mngt, comm change alternative info training
Pine Rest - Jellema House
523 Lyon Street NE	Grand Rapids	MI	49503	Residential mental health, addiction treatment, screening, assessment, referral and follow up
Pine Rest - Jellema Treatment Center
243 68th Street SE	Grand Rapids	MI	49548	Residential mental health and addiction treatment, screening, assessment
Pine Rest - Recovery Residence
47 Prospect	Grand Rapids	MI	49503	Residential addictions recovery home
Pine Rest - Freedom House
300 68th Street SE	Grand Rapids	MI	49548	Residential mental health, addiction, case management, screening, assessment, referral, follow up

Form990 Schedule H Part VI Form990ScheduleHPartVI (12 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchH_P01_S00_L07	Schedule H, Part I, Line 7	Utilized prescribed worksheets 1 through 8 as defined by IRS.
SchH_P03_S0A_L04	Schedule H, Part III, Section A, Line 4	No specific footnote on bad debts. Cost of bad debts arrived at utilizing Worksheet A recommended by the IRS for this calculation. Bad debt x cost-to-charge ratio.
SchH_P03_S0B_L08	Schedule H, Part III, Section B, Line 8	None. Source of line 6 is the Medicare Cost Report.
SchH_P03_S0C_L09b	Schedule H, Part III, Section C, Line 9b	Bad debts rarely qualify for charity care, charity care is determined at admission.
SchH_P05_S0B_L04	Schedule H, Part V, Section B, Line 4	Saint Mary's Healthcare, Spectrum Health Systems, Metropolitan Hospital, Mary Free Bed Hospital
SchH_P05_S0B_L07	Schedule H, Part V, Section B, Line 7	Pine Rest has collaborated with Saint Mary's Health Care, Spectrum Health System, Metropolitan, and Mary Free Bed hospitals to work with the Kent County Health Department to conduct the Kent County CHNA. The Needs Assessment was conducted using consultants from Michigan Public Health Institute, who were knowledgeable about the requirements of the new law. This process began in the spring of 2011 and included the formation of a CHNA Coalition, the review of data from numerous sources, and comparisons with other counties and with state and federal targets. Focus groups and surveys were used to gather data from community members. The consultants compiled all the data and identified 44 issues for Kent County to consider. Of those issues, the CHNA Coalition prioritized five as Strategic Priorities for community action. The final report, describing the process and all findings, was issued in February 2012. Pine Rest is required to assess and update a response to the CHNA each year. A link to the report can be found on the Pine Rest web page under the Services tab. Of the forty-four community needs identified in the Kent County 2011 Community Health Needs Assessment and Health Profile, a majority of the needs relate to acute care hospital settings. Pine Rest Christian Mental Health Services (Pine Rest) is a psychiatric hospital. Consequently Pine Rest selected six issues from the assessment that can be addressed by Pine Rest. Please go to http://assets1.mytrainsite.com/501187/kentcochna_final.pdf for the full report.
SchH_P05_S0B_L11	Schedule H, Part V, Section B, Line 11	Organization utilizes a patient assistance fund agreement and authorization form.
SchH_P05_S0B_L12	Schedule H, Part V, Section B, Line 12	Organization utilizes a patient assistance fund agreement and authorized form.
SchH_P06_S00_L02	Schedule H, Part VI, Line 2	Pine Rest has collaborated with Saint Mary's Health Care, Spectrum Health System, Metropolitan, and Mary Free Bed hospitals to work with the Kent County Health Department to conduct the Kent County CHNA. The Needs Assessment was conducted using consultants from Michigan Public Health Institute, who were knowledgeable about the requirements of the new law. This process began in the spring of 2011 and included the formation of a CHNA Coalition, the review of data from numerous sources, and comparisons with other counties and with state and federal targets. Focus groups and surveys were used to gather data from community members. The consultants compiled all the data and identified 44 issues for Kent County to consider. Of those issues, the CHNA Coalition prioritized five as Strategic Priorities for community action. The final report, describing the process and all findings, was issued in February 2012. Pine Rest is required to assess and update a response to the CHNA each year. A link to the report can be found on the Pine Rest web page under the Services tab. Of the forty-four community needs identified in the Kent County 2011 Community Health Needs Assessment and Health Profile, a majority of the needs relate to acute care hospital settings. Pine Rest Christian Mental Health Services (Pine Rest) is a psychiatric hospital. Consequently Pine Rest selected six issues from the assessment that can be addressed by Pine Rest. Please go to http://assets1.mytrainsite.com/501187/kentcochna_final.pdf for the full report.
SchH_P06_S00_L03	Schedule H, Part VI, Line 3	At admission, the organization attempts to communicate to the patient, or family as appropriate, the benefits, public or private, available for the prescribed care. Once the patient responsibility is established the patient's status relative to charity care is reviewed and a decision is made about the availability of patient assistance funds.
SchH_P06_S00_L04	Schedule H, Part VI, Line 4	Pine Rest Christian Mental Health Services is a multi-service behavioral health organization, serving a diverse range of people in multiple settings throughout west Michigan, and with two locations in Iowa. Its network of inpatient, residential and outpatient services reach people of all ages, from children to older adults. The majority of people served by Pine Rest were identified as from a county within the state of Michigan, with 46% from Kent County. A small percentage (<5%) are from counties outside the state of Michigan. Kent County, where Pine Rest's main campus is located, has a population of 614,462 making it one of the largest counties in Michigan. The racial makeup of Kent County is 75.5% White; 9.9% Hispanic or Latino; 10.3% Black or African American; 2.5% Asian; and 1.8% from two or more races. In Kent County 15.6% are below poverty level.
SchH_P06_S00_L05	Schedule H, Part VI, Line 5	To assure a strategic focus on the health needs of the community served 86% of the governing body is comprised of persons who reside in the organization's primary service area who are neither employees or contractors of the organization. In addition, the organization has an open medical staff allowing hospital medical staff membership to all physicians in the community who meet membership and clinical privilege requirements. An open medical staff broadens the availability of care to the community served by Pine Rest Christian Mental Health Services through the availability of medical staff to all patients in the service area. Since 1908 the organization has consistently applied surplus funds to the improvement of patient care and access, staff education and research designed to expand and improve the level of patient care provided to all patients. Pine Rest has board designated funds that provide outreach to the community to engage them in services. Pine Rest also provides many education opportunities to the community on various behavioral health topics.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	1	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (14 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
Mark C Eastburg PhD
President & CEO	281411	0	24481	0	0	0	0	0	21860	0	327752	0	0	0
Alan M Armstrong MD
Chief Medical Officer	219147	0	14959	0	0	0	0	0	15423	0	249529	0	0	0
Valerie Mathis-Allen MD
President of Medical Staff	213400	0	0	0	0	0	0	0	15757	0	229157	0	0	0
Paul H Karsten
Vice President & CFO	176772	0	16147	0	0	0	0	0	20017	0	212936	0	0	0
Robert L Nykamp
Vice President & COO	159877	0	14598	0	0	0	0	0	18410	0	192885	0	0	0
Scott A Wagner
Vice President Behavioral Health Solutions	118629	0	0	0	0	0	0	0	11781	0	130410	0	0	0
Douglas P Vance
Vice President General Services	62243	0	0	0	0	0	0	0	6770	0	69013	0	0	0
Carleen Crawford
Vice President Marketing	103929	0	0	0	0	0	0	0	12491	0	116420	0	0	0
Thomas Elzinga
Vice President General Services	77871	0	0	0	0	0	0	0	7929	0	85800	0	0	0
Jack A Mahdasian MD
Medical Staff	278698	0	190730	0	0	0	0	0	15736	0	485164	0	0	0
William J Sanders
Medical Staff	267248	0	85753	0	0	0	0	0	29293	0	382294	0	0	0
Gilbert A Masterson
Medical Staff	338175	0	0	0	0	0	0	0	17051	0	355226	0	0	0
Verle L Bell
Medical Staff	315210	0	0	0	0	0	0	0	14196	0	329406	0	0	0
Daniel Schellenberg
Medical Staff	275859	0	28716	0	0	0	0	0	16886	0	321461	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
SchJ_P01_S00_L01a	Schedule J, Part I, Line 1a	Taxable term life premiums added to taxable income were grossed up to compensate for taxes on premiums. Grossed up amounts were taxed. Mark Eastburg, Paul Karsten and Bob Nykamp.
SchJ_P01_S00_L03	Schedule J, Part I, Line 3	The Board of Directors has adopted a written Executive Compensation Plan and has delegated to the Executive Committee the responsibility for implementing and overseeing compensation issues, with regular reporting to the Board. The Executive Committee is assisted from time to time in this regard by a special Compensation Committee made up of three outside directors. In setting and reviewing executive compensation for CEO, COO, CFO, CMO and Vice Presidents, these committees rely on market data for similarly situated hospital executives in comparable institutions, including an annual compensation survey conducted by the Michigan Hospital Association. In setting and reviewing compensation for physicians (both employed and independent contractors), these committees rely on market data for similarly situated professionals serving comparable institutions. In 2012, the corporation commissioned a study by Integrated Healthcare Strategies to assure that the total compensation paid to physicians is reasonable, consistent with objective market data, and in the best interests of the corporation. The compensation model for physicians adopted by the corporation is based on that study. Prior approval of all new physician employment contracts by both the CFO and the Chairman of the Board (acting pursuit to guidelines set by the Executive Committee) is required to assure that all compensation packages are within the approval limits. Documentation and supporting detail are maintained for all compensation decisions.
SchJ_P01_S00_L07	Schedule J, Part I, Line 7	Employment contracts with officers of the organization allow for performance based incentives. Each year the Board of Directors articulate and approve specific measurable performance criteria. If performance criteria is met then performance based incentives are paid.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

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

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	Kent Hospital Finance Authority	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	381603110	IssuerEIN
CUSIP Number	490576AC9	CUSIPNumber
Date Issued	2006-09-26	DateIssued
Issue Price	10030000	IssuePrice
Description Of Purpose	Capital Expansion - various projects	DescriptionOfPurpose
Defeased	0	Defeased
On Behalf Of Issuer	0	OnBehalfOfIssuer
Pool Financing	0	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Amount Retired	2005000	AmountRetired
Amount Bond Defeased	0	AmountBondDefeased
Total Proceeds	10030000	TotalProceeds
Amount In Reserve Fund	0	AmountInReserveFund
Capitalized Interest	0	CapitalizedInterest
Refunding Escrow	0	RefundingEscrow
Issuance Costs From Proceeds	218893	IssuanceCostsFromProceeds
Credit Enhancement	0	CreditEnhancement
Working Capital Expenditures	0	WorkingCapitalExpenditures
Capital Expenditures	10030000	CapitalExpenditures
Other Spent Proceeds	0	OtherSpentProceeds
Amount Unspent	0	AmountUnspent
Year Of Subst Completion	2008	YearOfSubstCompletion
Current Refunding	0	CurrentRefunding
Advance Refunding	0	AdvanceRefunding
Final Allocation Made	1	FinalAllocationMade
Adequate Books And Recds Maintaind	1	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	0	OwningBondFinancedProperty
Any Lease Arrangements	0	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	0	MngmentCntrctBondFinancdPrprty
Any Research Agreements	0	AnyResearchAgreements
Prcntge Prvt Business Use By Others	0	PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI	0	PercentageOfPrvtBusinessReUBI
Total Private Business Use	0	TotalPrivateBusinessUse
Bond Iss Meet Prvt Security Pay Test	1	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	0	ChangeInUseBondFinancedProp
Non Qualified Bond Remed Procdrs	1	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	1	Form8038TFiled
Variable Rate Issue	1	VariableRateIssue
Hedge Identified In Books And Recds	1	HedgeIdentifiedInBooksAndRecds

Name Of Hedge Provider NameOfHedgeProvider

Field	Value	IRS element (for citing)
Business Name Line1	Fifth Third Bank	BusinessNameLine1

Field	Value	IRS element (for citing)
Term Of Hedge	1.0	TermOfHedge
Superintegrated Hedge	0	SuperintegratedHedge
Hedge Terminated	0	HedgeTerminated
Gross Proceeds Invested In GIC	0	GrossProceedsInvestedInGIC
Gross Proceeds Invested	0	GrossProceedsInvested
Written Proc To Monitor Reqs	1	WrittenProcToMonitorReqs

Schedule L IRS990ScheduleL

Loan Table LoanTable (4 entries)

Relationship With OrganizationRelationshipWithOrganization	Purpose Of LoanPurposeOfLoan	Loan From OrganizationLoanFromOrganization	Original PrincipalOriginalPrincipalAmount	Balance DueBalanceDue	DefaultDefault	Approved By BoardApprovedByBoard	Written AgreementWrittenAgreement
William Sanders
Physician	Recruitment Enhancement	X	$100,000	80000	0	1	1
Kelly Domagala
Director	Recruitment	X	$85,000	76500	0	1	1
Karen Hadley
Physician	Recruitment	X	$85,000	76500	0	1	1
Jonathan Dargo
Physician	Recruitment	X	$100,000	75000	0	1	1

Field	Value	IRS element (for citing)
Total Balance Due	308000	TotalBalanceDue

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
F990_P06_S0B_L11b	Form 990, Part VI, Section B, Line 11b	The Board of Directors has authorized the Finance Committee of the Board of Directors to review and approve the Form 990 each year prior to submission to the IRS. A draft copy of the Form 990 and all supporting schedules are given to the Finance Committee of the Board of Directors for review and comment. Recommended changes are made to the Form 990 and supporting schedules and the Finance Committee votes on a motion to approve the Form 990 and supporting schedules as amended. The final filed Form 990 is made available to all Board members for their review and information.
F990_P06_S0B_L12c	Form 990, Part VI, Section B, Line 12c	Ongoing Board of Director and Board Committee discussions in concert with the annual audit and Corporate Integrity Office activities monitor and maintain an oversight on this activity.
F990_P06_S0B_L15	Form 990, Part VI, Section B, Line 15	The Board of Directors has adopted a written Executive Compensation Plan and has delegated to the Executive Committee the responsibility for implementing and overseeing compensation issues, with regular reporting to the Board. The Executive Committee is assisted from time to time in this regard by a special Compensation Committee made up of three outside directors. In setting and reviewing executive compensation for the CEO, COO, CFO, CMO and Vice Presidents, these committees rely on market data for similarly situated hospital executives in comparable institutions, including an annual compensation survey conducted by the Michigan Hospital Association. In setting and reviewing compensation for physicians (both employed and independent contractors), these committees rely on market data for similarly situated professionals serving comparable institutions. In 2012, the corporation commissioned a study by Integrated Healthcare Strategies to assure that the total compensation paid to physicians is reasonable, consistent with objective market data, and in the best interests of the corporation. The compensation model for physicians adopted by the corporation is based on that study. Review and approval of all new physician employment contracts by both the CFO and the Chairman of the Board (acting pursuit to guidelines set by the Executive Committee) is required to assure that all compensation packages are within the approval limits. Documentation and supporting detail are maintained for all compensation decisions.
F990_P06_S0C_L19	Form 990, Part VI, Section C, Line 19	All documents are available upon request.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (2 entries)

Address Line1AddressUS/AddressLine1	Address Line2AddressUS/AddressLine2	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
Pine Rest Foundation
300 68th Street SE	PO Box 165	Grand Rapids	MI	495011065	381676540	Fundraising and management of investments	MI	501(c)(3)	Type 1	Pine Rest Christian Mental Health Services	0
Pine Rest Christian Community & Residential Services
300 68th Street SE	PO Box 165	Grand Rapids	MI	495010165		Provide Residential and community based behavioral health services	MI	501(c)(3)	III	Pine Rest Christian Mental Health Services	0

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	0	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	1	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	1	SharingOfFacilities
Sharing Of Paid Employees	1	SharingOfPaidEmployees
Reimbursement Paid To Other Org	1	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	1	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
Pine Rest Foundation
c	893150
Pine Rest Foundation
p	8000	Actual audit fees

Reasonable Cause Explanation ReasonableCauseExplanation

Field	Value	IRS element (for citing)
Explanation	Pine Rest Christian Mental Health Services received approval for Form 8868 extending the due date to February 15, 2014.	Explanation