COREWELL HEALTH: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: COREWELL HEALTH (EIN 38-1360529)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-01
IRS object ID: 201431219349300323
Schema version: 2012v2.1
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 D
Schedule H
Schedule I
Schedule J
Schedule K
Schedule K
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-01T11:00:23-05:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	350921680	EIN

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	70 WEST MADISON STREET SUITE 700	AddressLine1
City	CHICAGO	City
State	IL	State
ZIP Code	606024903	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	381360529	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM HEALTH HOSPITALS	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	SPEC	NameControl
Phone	6167747322	Phone

US Address USAddress

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

Officer Officer

Field	Value	IRS element (for citing)
Name	RONALD J KNAUS	Name
Title	SVP & CFO	Title
Date Signed	2014-04-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	GERALYN R HURD	Name
PTIN	P00933422	PTIN
Phone	3128997000	Phone

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

Form 990 IRS990

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

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

Address Principal Officer US AddressPrincipalOfficerUS

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

Field	Value	IRS element (for citing)
Gross Receipts	2096880653	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.SPECTRUMHEALTH.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1876	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE	ActivityOrMissionDescription
Nbr Voting Members Governing Body	16	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	10607	TotalNbrEmployees
Total Nbr Volunteers	2550	TotalNbrVolunteers
Total Gross UBI	2809483	TotalGrossUBI
Net Unrelated Business Txbl Income	470670	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	7751201	ContributionsGrantsPriorYear
Contributions Grants Current Year	14145386	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1535368517	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1657629569	ProgramServiceRevenueCY
Investment Income Prior Year	21899760	InvestmentIncomePriorYear
Investment Income Current Year	60349688	InvestmentIncomeCurrentYear
Other Revenue Prior Year	955107	OtherRevenuePriorYear
Other Revenue Current Year	10491626	OtherRevenueCurrentYear
Total Revenue Prior Year	1565974585	TotalRevenuePriorYear
Total Revenue Current Year	1742616269	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1158948	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	2932668	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	567743425	SalariesEtcPriorYear
Salaries Etc Current Year	578520658	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	0	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	887016575	OtherExpensePriorYear
Other Expenses Current Year	990093421	OtherExpensesCurrentYear
Total Expenses Prior Year	1455918948	TotalExpensesPriorYear
Total Expenses Current Year	1571546747	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	110055637	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	171069522	RevenuesLessExpensesCY
Total Assets BOY	2312070469	TotalAssetsBOY
Total Assets EOY	2420127912	TotalAssetsEOY
Total Liabilities BOY	1099426153	TotalLiabilitiesBOY
Total Liabilities EOY	1017099722	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1212644316	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1403028190	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1412588892	Expense
Grants	2932668	Grants
Revenue	1657655782	Revenue
Description	SPECTRUM HEALTH HOSPITALS (SHH) CONSISTS OF BLODGETT HOSPITAL & BUTTERWORTH HOSPITAL (THE CAMPUS OF WHICH INCLUDES THE HELEN DEVOS CHILDREN'S HOSPITAL, THE FRED AND LENA MEIJER HEART CENTER, LEMMEN- HOLTON CANCER PAVILION) WITH APPROXIMATELY 1,110 LICENSED BEDS COMBINED. THE HOSPITALS ARE ACUTE CARE INPATIENT FACILITIES WHICH INCLUDE SPECIALTY CRITICAL CARE UNITS & OUTPATIENT SERVICES. BUTTERWORTH IS THE ONLY LEVEL I TRAUMA CENTER IN WEST MICHIGAN. BLODGETT IS HOME TO THE CENTER FOR ACUTE REHABILITATION, A 30-BED INPATIENT FACILITY HELPING PATIENTS REGAIN INDEPENDENCE. HELEN DEVOS CHILDREN'S HOSPITAL IS MICHIGAN'S LARGEST NEONATAL CENTER, CARING FOR MORE THAN 1,500 CRITICALLY ILL AND PREMATURE BABIES ANNUALLY. THE FRED AND LENA MEIJER HEART CENTER IS A LEADER IN HEART AND VASCULAR CARE IN THE REGION, STATE, AND NATION. LEMMEN-HOLTON CANCER PAVILION IS THE LARGEST CANCER SERVICES PROVIDER IN THE REGION. TOGETHER THESE RESOURCES PROVIDE A COORDINATED CONTINUUM OF HEALTH CARE SERVICES TO THE CITIZENS OF WEST MICHIGAN AND TREAT ALL PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. (SEE SCHEDULE O)	Description
Total Program Service Expense	1412588892	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	true	Hospital
Financial Stmt Attached	true	FinancialStmtAttached
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	true	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	588	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	10607	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	16	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	Ronald J Knaus	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6167747322	TelephoneNumber

Address US AddressUS

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

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (52 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	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
HARRY KNOPKE PHD
Chair	2.00	0	X	X	30000	0	0
KEVIN SPLAINE
Ex-Officio/President SHH	50.00	0	X	X	787837	0	272436
PATRICK MILES
Treasurer - Part Year	2.00	2.00	X	X	0	0	0
SANDRA COTTINGHAM MD PHD
Vice Chair	2.00	0	X	X	20500	0	0
THOMAS HAAS PHD
Treasurer	2.00	0	X	X	20355	0	0
DAVID KRHOVSKY MD
Ex-Officio	2.00	0	X		0	0	0
DAVID LANGWORTHY
Director	2.00	2.00	X		18000	0	0
DAVID MACK
Director	2.00	4.00	X		18000	0	0
DON HENRY
Director	2.00	2.00	X		18000	0	0
GLORIA LARA
Director	2.00	0	X		0	0	0
JAMES FUSON MD
Director	2.00	0	X		23500	438024	39565
KAHN NEDD MD
Director	2.00	0	X		20500	0	0
LYNNE FERRELL
Director	2.00	0	X		0	0	0
MARK WILSON
Director	2.00	2.00	X		0	0	0
MATTHEW VAN VRANKEN
Ex-Officio	2.00	48.00	X		0	1446912	379738
THOMAS MALVITZ MD
Director	2.00	0	X		20000	0	0
WILLIAM BOER
Ex-Officio	2.00	0	X		22500	0	0
LISA SHANNON
Chief Operating Officer	50.00	0		X	653961	0	166016
MARC CHIRCOP
SVP, Regional Relations	38.00	12.00		X	678791	0	186859
RONALD KNAUS
VP, Hospital Finance	48.00	2.00		X	523791	0	161618
WILLIAM JEWELL
Secretary	50.00	0		X	375208	0	88196
CAROLE MONTGOMERY
VP, Coordination of Care	48.00	2.00			555957	0	165836	X
DAVID BEACH
VP, HR - SH Hosp Group - Part Year	50.00	0			360305	0	92008	X
JEANNE ROODE
VP, Surgical Services	50.00	0			227869	0	132083	X
PATRICE VILLEMURE
VP, FMHVI & Clinical Operation	50.00	0			280496	0	39628	X
PAUL BONIS
President, Blodgett	50.00	0.00			517456	0	127067	X
RALPH ROGERS MD
VP, Medical Affairs	46.00	4.00			724783	0	226820	X
ROBERT CONNORS
President, DVCH	50.00	0			681215	0	184831	X
RONALD SAGRITALO
Chief Compliance Officer	50.00	0			244317	0	82831	X
SHAWN ULREICH
CNE, VP Clinical Operations	50.00	0			563068	0	172450	X
ASGHAR KHAGHANI
Surgical Director	50.00	0			766552	0	15241		X
DAVID MATISOFF
Physician	50.00	0			481673	0	59061		X
JOHN DYSART
Physician	50.00	0			470316	0	54061		X
MARCUS HAW
Dept Chief, HDVCH Cardiothorac	50.00	0			642828	0	16473		X
PENNY WILTON
Med Dir, Cardiovascular ICU	50.00	0			511317	0	34890		X
BRIDGET TUCKER-GONDER
VP & System Chief Risk Officer	0.00	50.00			0	360553	106857			X
CHRISTOPHER BASKEL
Dir, System Supply Chain	50.00	0			177504	0	31663			X
CRYSTAL JANUARY-CRAFT
Dir, Talent & Org Development	0.00	50.00			0	181738	22031			X
DAVID DULL
Former KE	50.00	0.00			185352	0	0			X
EDWARD KOLLER
Former KE	0.00	50.00			0	175909	17792			X
JAMES WILSON
Former KE	50.00	0			270864	0	0			X
JASON JOSEPH
Dir, Information Services	0.00	50.00			0	195959	19253			X
JONATHAN FLYTE
Former KE	0.00	0			475865	0	68260			X
JOSEPH FIFER
Former Officer	0.00	0.00			183994	0	115773			X
KRISTINE WHITE
Former KE	0.00	50.00			0	281482	80405			X
LARRY GENZINK
Dir, Diagnostic Imaging	50.00	0			171937	0	26929			X
MATTHEW DAVIS
VP, Operations, SHMG	0.00	50.00			0	254178	46161			X
PETER B LUNDEEN MD
Physician Solutions Architect	0.00	50.00			0	258343	29456			X
SCOTT DRESEN
VP, IS Technology Svcs	0.00	50.00			0	339630	120859			X
SHARI SCHWANZL
VP, Nursing Svcs, HDVCH	50.00	0			348945	0	104792			X
STEVEN SARROS
Former KE	50.00	0			160833	0	0			X
TRACEY MCKNIGHT
Dir Sr, Physician Revenue	50.00	0			192437	0	26372			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	12426829	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	3932728	TotalReportableCompFrmRltdOrgs
Total Other Compensation	3514310	TotalOtherCompensation
Number Individuals GT100 K	295	NumberIndividualsGT100K
Formers Listed	true	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
MERC
1000 MONROE AVE NW	GRAND RAPIDS	MI	49503	MEDICAL EDUCATION	24155784
TURNER CONSTRUCTION SERVICES
237 FULTON ST W	GRAND RAPIDS	MI	49503	CONSTRUCTION	7265083
THE CHRISTMAN COMPANY
634 FRONT AVE NW	GRAND RAPIDS	MI	49504	CONSTRUCTION	6139320
NEONATAL ASSOCIATES PC
100 MICHIGAN STREET NE	GRAND RAPIDS	MI	49503	MEDICAL SERVICES	5886039
GREAT LAKES NEUROSURGICAL
414 PLYMOUTH AVE NE	GRAND RAPIDS	MI	49505	MEDICAL SERVICES	3497999

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	120	NumberOfContractorsGT100K
Related Organizations	9545939	RelatedOrganizations
Government Grants	4599447	GovernmentGrants
Total Contributions	14145386	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	Unrelated Business RevenueUnrelatedBusinessRevenue
PROGRAM SERVICE REVENUE	622110	1602942486	1602942486
SHARED SERVICES	541200	23260088	23260088
MEANINGFUL USE-MEDICARE & MEDICAID	900099	7937836	7937836
PATIENT REVENUE - REF LAB	900099	2357796		2357796
OTHER HOSPITAL OPERATING INCOME	900099	381119	381119

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	20750244	TotalRevenueColumn
Related Or Exempt Function Income	18139093	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	451687	UnrelatedBusinessRevenue
Exclusion	$2,159,464	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	1657629569	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	19241250	TotalRevenueColumn
Exclusion	$19,241,250	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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

Royalties Revenue RoyaltiesRevenue

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

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	2254904	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	1793977	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	460927	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	460927	TotalRevenueColumn
Exclusion	$460,927	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	393532402	Securities
Other	46443	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	352450177	Securities
Other	20230	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	41082225	Securities
Other	26213	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	41108438	TotalRevenueColumn
Related Or Exempt Function Income	26213	RelatedOrExemptFunctionIncome
Exclusion	$41,082,225	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

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

Net Income From Gaming NetIncomeFromGaming

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

Net Income Or Loss NetIncomeOrLoss

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

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount
CAFETERIA	722212	10030699	$10,030,699
		0
		0

Miscellaneous Revenue MiscellaneousRevenue

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 Other Revenue	10030699	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1742616269	TotalRevenueColumn
Related Or Exempt Function Income	1652686835	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	2809483	UnrelatedBusinessRevenue
Exclusion	$72,974,565	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	2932668	Total
Program Services	2932668	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	12026609	Total
Program Services	10990324	ProgramServices
Management And General	1036285	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	124499	Total
Program Services	113767	ProgramServices
Management And General	10732	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	424367597	Total
Program Services	387801534	ProgramServices
Management And General	36566063	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	22207813	Total
Program Services	20293500	ProgramServices
Management And General	1914313	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	87467573	Total
Program Services	79927868	ProgramServices
Management And General	7539705	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	32326567	Total
Program Services	29540017	ProgramServices
Management And General	2786550	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1568683	Total
Management And General	1568683	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	195678	Total
Management And General	195678	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	88685635	Total
Program Services	79915426	ProgramServices
Management And General	8770209	ManagementAndGeneral
Fundraising	0	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1552443	Total
Program Services	284849	ProgramServices
Management And General	1267594	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	12578784	Total
Program Services	10063027	ProgramServices
Management And General	2515757	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1845279	Total
Program Services	1515876	ProgramServices
Management And General	329403	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	51916940	Total
Program Services	41533552	ProgramServices
Management And General	10383388	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	1914560	Total
Program Services	1479791	ProgramServices
Management And General	434769	ManagementAndGeneral

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	358682	Total
Program Services	237886	ProgramServices
Management And General	120796	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	38373838	Total
Program Services	38373838	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	100821961	Total
Program Services	97014150	ProgramServices
Management And General	3807811	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9385164	Total
Program Services	7508131	ProgramServices
Management And General	1877033	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
BAD DEBTS	44696537	44696537
SHARED SVCS/MGMT FEES	355540934	284432747	71108187
MEDICAL AND OTHER SUPPLIES	275145959	269885314	5260645
DUES AND SUBSCRIPTIONS	2840797	2086281	754516

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2671547	Total
Program Services	1961809	ProgramServices
Management And General	709738	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1571546747	Total
Program Services	1412588892	ProgramServices
Management And General	158957855	ManagementAndGeneral
Fundraising	0	Fundraising

Total Joint Costs TotalJointCosts

Field	Value	IRS element (for citing)
Total	0	Total

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	29714	BOY
EOY	29400	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	35231164	BOY
EOY	25998246	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	3863338	BOY
EOY	3383376	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	148909503	BOY
EOY	152196185	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	27942078	BOY
EOY	31340278	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	18571585	BOY
EOY	21620998	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1991136130	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	941033477	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1055443674	BOY
EOY	1050102653	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	38223853	BOY
EOY	15237119	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	3108991	BOY
EOY	2805203	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	3725275	BOY
EOY	3492442	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	977021294	BOY
EOY	1113922012	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2312070469	BOY
EOY	2420127912	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	151642133	BOY
EOY	168123832	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	3338369	BOY
EOY	5222681	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	3761148	BOY
EOY	2677453	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	644211896	BOY
EOY	634291012	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
EOY	0	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	93417640	BOY
EOY	92514975	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	203054967	BOY
EOY	114269769	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1099426153	BOY
EOY	1017099722	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1133302820	BOY
EOY	1318817393	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	46228608	BOY
EOY	48152584	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	33112888	BOY
EOY	36058213	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1212644316	BOY
EOY	1403028190	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2312070469	BOY
EOY	2420127912	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	171069522	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	11358943	ReconciliationUnrealizedInvest
Reconcilation Other Changes	7955409	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

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

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

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 D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	15979411	OtherCostOrOtherBasis
Book Value	15979411	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1187564946	OtherCostOrOtherBasis
Depreciation	398867118	Depreciation
Book Value	788697828	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	40158387	OtherCostOrOtherBasis
Depreciation	21702846	Depreciation
Book Value	18455541	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	719751378	OtherCostOrOtherBasis
Depreciation	507184702	Depreciation
Book Value	212566676	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	27682008	OtherCostOrOtherBasis
Depreciation	13278811	Depreciation
Book Value	14403197	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1050102653	TotalOfBookValueLandBuildings

Other Assets OtherAssets (10 entries)

DescriptionDescription	Book ValueBookValue
CAPITAL ACCUMULATED ACCTS	4880352
PREPAID PENSION LIABILITY	20565156
PREPAIDS INSURANCE PREMIUMS	5146756
OTHER LT ASSETS-PH NOTE RECEIVABLE	30039572
PREPAID RENT-WMRL	2480071
BENEFICIAL INTEREST IN FOUNDATION ASSETS	84210798
DUE FROM AFFILIATES	955615409
A/R - MEDICARE MEANINGFUL USE	3137525
MEDICAID SETTLEMENTS RECEIVABLE	2408156
OTHER ASSETS	5438217

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1113922012	TotalBookValueOtherAssets
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
MINORITY INTEREST IN SHH JV	$78,338
THIRD PARTY PAYABLE	$19,443,997
PBO PENSION LIABILITY	$64,871,677
OTHER LT LIABILITIES	$314,673
DUE TO AFFILIATES	$29,561,084

Field	Value	IRS element (for citing)
Total Of Amounts	114269769	TotalOfAmounts

Form990 Schedule D Part XIII Form990ScheduleDPartXIII

Field	Value	IRS element (for citing)
Identifier	FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PART X, LINE 2	ReturnReference
Explanation	SPECTRUM HEALTH SYSTEM CONDUCTS AN ANALYSIS ANNUALLY TO DETERMINE THE ORGANIZATION'S LIABILITY WITH RESPECT TO UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED JUNE 30, 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.	Explanation

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	true	CharityCarePolicy
Written Policy	true	WrittenPolicy
Policy Applied To All Hospitals	X	PolicyAppliedToAllHospitals
FPG Reference Free Care	true	FPGReferenceFreeCare
Pcent200	X	Pcent200
FPG Reference Discounted Care	false	FPGReferenceDiscountedCare
Free Disc Care Medically Indigent	true	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	true	AmountsBudgetedForCharityCare
Expenses Exceeded Budget	true	ExpensesExceededBudget
Unable To Provide Care	false	UnableToProvideCare
Annual Community Benefit Report	true	AnnualCommunityBenefitReport
Report Publically Available	true	ReportPublicallyAvailable

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Total Community Benefit Expense	17492274	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	17492274	NetCommunityBenefitExpense
Percent Of Total Expense	0.01150	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	316398559	TotalCommunityBenefitExpense
Direct Offsetting Revenue	262833926	DirectOffsettingRevenue
Net Community Benefit Expense	53564633	NetCommunityBenefitExpense
Percent Of Total Expense	0.03510	PercentOfTotalExpense

Unreimbursed Costs UnreimbursedCosts

Field	Value	IRS element (for citing)
Total Community Benefit Expense	0	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	0	NetCommunityBenefitExpense
Percent Of Total Expense	0.00000	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	333890833	TotalCommunityBenefitExpense
Direct Offsetting Revenue	262833926	DirectOffsettingRevenue
Net Community Benefit Expense	71056907	NetCommunityBenefitExpense
Percent Of Total Expense	0.04660	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	10433267	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	10433267	NetCommunityBenefitExpense
Percent Of Total Expense	0.00680	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Total Community Benefit Expense	28471435	TotalCommunityBenefitExpense
Direct Offsetting Revenue	9864658	DirectOffsettingRevenue
Net Community Benefit Expense	18606777	NetCommunityBenefitExpense
Percent Of Total Expense	0.01220	PercentOfTotalExpense

Subsidized Health Services SubsidizedHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	5602531	TotalCommunityBenefitExpense
Direct Offsetting Revenue	1777764	DirectOffsettingRevenue
Net Community Benefit Expense	3824767	NetCommunityBenefitExpense
Percent Of Total Expense	0.00250	PercentOfTotalExpense

Research Research

Field	Value	IRS element (for citing)
Total Community Benefit Expense	7971061	TotalCommunityBenefitExpense
Direct Offsetting Revenue	2689382	DirectOffsettingRevenue
Net Community Benefit Expense	5281679	NetCommunityBenefitExpense
Percent Of Total Expense	0.00350	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	1752929	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	1752929	NetCommunityBenefitExpense
Percent Of Total Expense	0.00120	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	54231223	TotalCommunityBenefitExpense
Direct Offsetting Revenue	14331804	DirectOffsettingRevenue
Net Community Benefit Expense	39899419	NetCommunityBenefitExpense
Percent Of Total Expense	0.02620	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	388122056	TotalCommunityBenefitExpense
Direct Offsetting Revenue	277165730	DirectOffsettingRevenue
Net Community Benefit Expense	110956326	NetCommunityBenefitExpense
Percent Of Total Expense	0.07280	PercentOfTotalExpense

Physical Improvements And Housing PhysicalImprovementsAndHousing

Field	Value	IRS element (for citing)
Total Community Building Expense	135000	TotalCommunityBuildingExpense
Net Community Building Expense	135000	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Economic Development EconomicDevelopment

Field	Value	IRS element (for citing)
Net Community Building Expense	0	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Community Support CommunitySupport

Field	Value	IRS element (for citing)
Net Community Building Expense	0	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Environmental Improvements EnvironmentalImprovements

Field	Value	IRS element (for citing)
Net Community Building Expense	0	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Leadership Development LeadershipDevelopment

Field	Value	IRS element (for citing)
Net Community Building Expense	0	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Coalition Building CoalitionBuilding

Field	Value	IRS element (for citing)
Net Community Building Expense	0	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Health Improvement Advocacy HealthImprovementAdvocacy

Field	Value	IRS element (for citing)
Total Community Building Expense	291741	TotalCommunityBuildingExpense
Net Community Building Expense	291741	NetCommunityBuildingExpense
Percent Of Total Expense	0.00020	PercentOfTotalExpense

Workforce Development WorkforceDevelopment

Field	Value	IRS element (for citing)
Net Community Building Expense	0	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Other Other

Field	Value	IRS element (for citing)
Net Community Building Expense	0	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Total Total

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Building Expense	426741	TotalCommunityBuildingExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Building Expense	426741	NetCommunityBuildingExpense
Percent Of Total Expense	0.00020	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	true	BadDebtExpenseReported
Bad Debt Expense	$44,696,537	BadDebtExpenseAmount
Amount Attributable To	0	AmountAttributableTo
Amount Reimbursed By Medicare	421093453	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	496172930	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-75079477	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Cost To Charge Ratio	X	CostToChargeRatio

Field	Value	IRS element (for citing)
Written Debt Collection Policy	true	WrittenDebtCollectionPolicy
Provision For Charity Care	false	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	SPECTRUM HEALTH HOSPITALS	BusinessNameLine1

Address Address

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

Field	Value	IRS element (for citing)
Website Address	WWW.SPECTRUMHEALTH.ORG	WebsiteAddress
Licensed Hospital	X	LicensedHospital
General Medical And Surgical	X	GeneralMedicalAndSurgical
Childrens Hospital	X	ChildrensHospital
Teaching Hospital	X	TeachingHospital
Research Facility	X	ResearchFacility
Er24 Hours	X	Er24Hours
Er Other	X	ErOther

Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB

Hospital Facility Name HospitalFacilityName

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM HEALTH HOSPITALS	BusinessNameLine1

Field	Value	IRS element (for citing)
Hospital Facility Number	1	HospitalFacilityNumber
CHNA Conducted	true	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	11	NeedsAssessmentConducted
Take Into Account	true	TakeIntoAccount
Other Facilities	true	OtherFacilities
CHNA Widely Available	true	CHNAWidelyAvailable
Own Website	X	OwnWebsite
On Request	X	OnRequest
Adopt Implement Strategy	X	AdoptImplementStrategy
Execute Implement Strategy	X	ExecuteImplementStrategy
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	true	AllNeedsAddressed
Organization Incur Excise Tax	false	OrganizationIncurExciseTax
Eligibility Criteria Explained	true	EligibilityCriteriaExplained
Uses FPG Free	true	UsesFPGFree
FPG Free Percent	200	FPGFreePercent
Uses FPG Discounted	false	UsesFPGDiscounted
Explains Basis	true	ExplainsBasis
Other Factors	X	OtherFactors
Explains Application Method	true	ExplainsApplicationMethod
Includes Publicity Measures	true	IncludesPublicityMeasures
Posted On Website	X	PostedOnWebsite
Posted In Emergency Room	X	PostedInEmergencyRoom
Posted In Admission Office	X	PostedInAdmissionOffice
Available On Request	X	AvailableOnRequest
Other Publicity	X	OtherPublicity
Actions On Nonpayment	true	ActionsOnNonpayment
Collection Activities	false	CollectionActivities
Notify Upon Admission	X	NotifyUponAdmission
Notify Before Discharge	X	NotifyBeforeDischarge
Notified All Patients	X	NotifiedAllPatients
Documented Determination	X	DocumentedDetermination
Nondiscrim Emergency Care Policy	true	NondiscrimEmergencyCarePolicy
Used Other Method	X	UsedOtherMethod
Amounts Generally Billed	false	AmountsGenerallyBilled
Gross Charges	false	GrossCharges

Form990 Schedule H Part V Section C Form990ScheduleHPartVSectionC

Field	Value	IRS element (for citing)
Number Of Other Facilities	4	NumberOfOtherFacilities

Other Facilities OtherFacilities (4 entries)

Address Line1Address/AddressLine1	CityAddress/City	StateAddress/State	ZIP CodeAddress/ZIPCode	Facility TypeFacilityType
AMBULATORY SURGICAL CENTER
4069 LAKE DRIVE	GRAND RAPIDS	MI	49545	SURGICAL CENTER (FREE STANDING OUTPATIENT FACILITY)
EAST PARIS MEDICAL CENTER
1000 EAST PARIS	GRAND RAPIDS	MI	49545	SURGICAL CENTER (FREE STANDING OUTPATIENT FACILITY)
SOUTH PAVILION
80 68TH STREET	GRAND RAPIDS	MI	49548	SURGICAL CENTER (FREE STANDING OUTPATIENT FACILITY)
ENDOSCOPY
4100 LAKE DRIVE	GRAND RAPIDS	MI	49545	SURGICAL CENTER (FREE STANDING OUTPATIENT FACILITY)

Form990 Schedule H Part VI Form990ScheduleHPartVI (24 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Eligibility criteria for free or discounted care	Schedule H, Part I, Line 3c	THE ORGANIZATION USES FPG TO DETERMINE ELIGIBILITY FOR FREE CARE. AN EVALUATION IS NOT USED FOR DISCOUNTED CARE, AS APPLICANTS THAT QUALIFY FOR ANY ASSISTANCE RECEIVE FREE CARE.
Community benefit report prepared by related organization	Schedule H, Part I, Line 6a	SPECTRUM HEALTH SYSTEM (EIN: 38-3382353)
RELATED ORGANIZATION INFORMATION	SCHEDULE H, PART I, LINE 6A	THE HEALTH SYSTEM PUBLISHES A CONSOLIDATED COMMUNITY BENEFIT REPORT ON ITS WEBSITE AT WWW.SPECTRUMHEALTH.ORG (CLICK THE LINK TITLED "ABOUT US"). IN ADDITION, THE HEALTH SYSTEM HOLDS AN ANNUAL MEETING TO THE PUBLIC TO DISCUSS ITS COMMUNITY COMMITMENTS.
Costing Methodology used to calculate financial assistance	Schedule H, Part I, Line 7	THE ORGANIZATION CALCULATES AN OVERALL COST-TO-CHARGE RATIO DERIVED BY USING THE IRS WORKSHEET 2 FORMAT, RATIO OF PATIENT CARE COST-TO-CHARGES. ALL PATIENT SEGMENTS AND PAYERS ARE USED IN THE CALCULATION.
Bad Debt Expense excluded from financial assistance calculation	Schedule H, Part I, Line 7, column(f)	44,696,537
Subsidized Health Services	Schedule H, Part I, Line 7g	SUBSIDIZED HEALTH SERVICES INCLUDE THE UNREIMBURSED COSTS OF PROVIDING FREE OR SUBSIDIZED HEALTH SERVICES AND/OR COMMUNITY CLINICS. SUBSIDIZED HEALTH SERVICES WERE PROVIDED AT THE FOLLOWING CLINICS: -CENTER FOR INTEGRATED MEDICINE ("CIM") IS A MULTI-SPECIALTY CLINIC THAT EMPLOYS A NEW MODEL OF CARE TO ASSESS AND TREAT HIGH-FREQUENCY PATIENTS FROM AREA EMERGENCY ROOMS. THE CENTRAL GOAL OF THE CIM IS TO IDENTIFY, ACCURATELY DIAGNOSE AND DEVELOP A CARE PLAN FOR EACH PATIENT. PATIENTS UNDERGO COMPREHENSIVE EXAMS, A BEHAVIORAL HEALTH EXAM, ADDICTION ASSESSMENT, AND A MEDICAL SOCIAL WORK CASE MANAGEMENT EVALUATION. -DEVOS CHILDREN'S PEDIATRIC CLINIC IS A RESIDENCY TEACHING CLINIC THAT TEAMS PEDIATRICIANS WITH MEDICAL STUDENTS AND RESIDENTS TO PROVIDE ROUTINE WELL-CHILD CARE, DIAGNOSIS AND TREATMENT FOR NEW PROBLEMS, AND PEDIATRIC CONSULTATION BY REFERRAL. THE CLINIC'S NEUROSURGERY TEAM USES ADVANCED TECHNOLOGY AND LEADING-EDGE PROTOCOLS TO DIAGNOSE, TREAT AND MANAGE NERVOUS SYSTEM DISORDERS. -SPECTRUM HEALTH OB/GYN CLINIC HAS A DUAL MISSION OF TEACHING OB/GYN RESIDENTS AND TAKING CARE OF THE UNDERINSURED IN THE COMMUNITY, INCLUDING COMPREHENSIVE OBSTETRIC AND GYNECOLOGY SERVICES TO WOMEN OF ALL AGES. -SPECTRUM HEALTH INTERNAL MEDICINE AND FAMILY PRACTICE CLINIC OFFERS FAMILY CARE TO THE UNDERINSURED. THE CLINIC SERVES AS A TEACHING CLINIC FOR INTERNAL MEDICINE AND FAMILY PRACTICE CLINICS.
Community Building Activities	Schedule H, Part II	THE ORGANIZATION WORKS TO ADDRESS MANY OF THE COMMUNITY'S PRESSING HEALTH ISSUES BY PROMOTING AND ADVOCATING FOR OVERALL COMMUNITY HEALTH IMPROVEMENT. COMMUNITY BUILDING ACTIVITIES INCLUDE: 1. PROVIDING PHYSICAL IMPROVEMENTS AND ECONOMIC DEVELOPMENT; 2. PROVIDING LEADERSHIP DEVELOPMENT AND TRAINING FOR COMMUNITY MEMBERS AND PARTNERS; 3. RAISING AWARENESS THROUGH CONDUCTING ASSESSMENTS, PROVIDING EDUCATION AND ASSISTING IN DISEASE MANAGEMENT; 4. OFFERING PRESENTATIONS AND DEMONSTRATIONS TO MEMBERS OF THE COMMUNITY AND THROUGHOUT THE LOCAL SCHOOLS.
Bad debt expense - methodology used to estimate amount	Schedule H, Part III, Line 2	THE PROVISION FOR UNCOLLECTIBLE ACCOUNTS IS BASED UPON MANAGEMENT'S ASSESSMENT OF HISTORICAL AND EXPECTED NET COLLECTIONS CONSIDERING BUSINESS AND GENERAL ECONOMIC CONDITIONS IN ITS SERVICE AREA, TRENDS IN HEALTH CARE COVERAGE, AND OTHER COLLECTION INDICATORS. PERIODICALLY, MANAGEMENT ASSESSES THE ADEQUACY OF THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS BASED UPON ACCOUNTS RECEIVABLE, PAYOR COMPOSITION AND AGING, AND HISTORICAL WRITE-OFF EXPERIENCE BY PAYOR CATEGORY AND OTHER FACTORS. THE RESULTS OF THIS REVIEW ARE THEN USED TO MAKE ANY MODIFICATIONS TO THE PROVISION FOR UNCOLLECTED ACCOUNTS TO ESTABLISH AN APPROPRIATE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS. FOR THIRD-PARTY PAYERS, THE PROVISION IS DETERMINED BY ANALYZING CONTRACTUALLY DUE AMOUNTS FROM PAYERS WHO ARE KNOWN TO BE HAVING FINANCIAL DIFFICULTIES. FOR SELF-PAY PATIENTS, THE PROVISION IS BASED ON AN ANALYSIS OF PAST EXPERIENCE RELATED TO PATIENTS UNWILLING TO PAY STANDARD RATES CHARGED. THE DIFFERENCE BETWEEN THAT STANDARD RATE CHARGED (LESS THE NEGOTIATE DISCOUNTED RATE) AND THE AMOUNT ACTUALLY COLLECTED AFTER THE REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. ALL CHARGES ARE REPORTED AT GROSS, WHICH IS CONSISTENT WITH THE REPORTING METHODOLOGY USED IN THE ORGANIZATION'S FINANCIAL STATEMENTS.
Bad debt expense - methodology used to estimate amount as community benefit	Schedule H, Part III, Line 3	THE ORGANIZATION IS UNABLE TO ESTIMATE ACCURATELY THE AMOUNT OF BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE FOR FREE OR DISCOUNTED SERVICES UNDER THE FINANCIAL ASSISTANCE POLICY. ALTHOUGH A PORTION OF BAD DEBT EXPENSES MAY RELATE TO PATIENTS WHO WOULD QUALIFY FOR CHARITY CARE, A REPORTABLE FIGURE CANNOT BE REASONABLY ESTIMATED. THE ORGANIZATION HAS IMPLEMENTED A "PROPENSITY TO PAY" EVALUATION TOOL THAT PROACTIVELY ASSESSES ONE'S ABILITY AND LIKELIHOOD TO PAY. WITH THIS TOOL, THE ORGANIZATION HAS BEEN ABLE TO PROVIDE A HIGHER DEGREE OF FOCUSED FINANCIAL COUNSELING EFFORTS, RESULTING IN A SUBSTANTIAL REDUCTION OF BAD DEBT AND HIGHER RATE OF IDENTIFICATION OF CHARITY ACCOUNTS.
Bad debt expense - financial statement footnote	Schedule H, Part III, Line 4	THE NET PATIENT SERVICE REVENUE, PATIENT ACCOUNTS RECEIVABLE, AND ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS FOOTNOTE IS ON PAGES 14 TO 16 OF THE ORGANIZATIONS CONSOLIDATED FINANCIAL STATEMENT.
Community benefit & methodology for determining medicare costs	Schedule H, Part III, Line 8	THE METHODOLOGY DESCRIBED IN THE INSTRUCTIONS TO SCHEDULE H, PART III, SECTION B, LINE 6 DOES NOT TAKE INTO ACCOUNT ALL COSTS INCURRED BY THE HOSPITAL AND DOES NOT REPRESENT THE TOTAL COMMUNITY BENEFIT CONFERRED IN THIS AREA. REASONS WHY MEDICARE SHORTFALL SHOULD BE TREATED AS COMMUNITY BENEFIT ARE: (1) ABSENT THE MEDICARE PROGRAM, IT IS LIKELY MANY OF THE INDIVIDUALS WOULD QUALIFY FOR CHARITY CARE OR OTHER NEEDS-BASED GOVERNMENT PROGRAMS; (2) BY ACCEPTING PAYMENT BELOW COST TO TREAT THESE INDIVIDUALS, THE BURDENS OF GOVERNMENT ARE RELIEVED WITH RESPECT TO THESE INDIVIDUALS; (3) THERE IS A SIGNIFICANT POSSIBILITY THAT CONTINUED REDUCTION IN REIMBURSEMENT MAY ACTUALLY CREATE DIFFICULTIES IN ACCESS FOR THESE INDIVIDUALS; AND (4) THE AMOUNT SPENT TO COVER THE MEDICARE SHORTFALL IS MONEY NOT AVAILABLE TO COVER CHARITY CARE AND OTHER COMMUNITY BENEFIT NEEDS. IN DETERMINING MEDICARE SHORTFALLS THE ORGANIZATION USES A RATIO OF COST TO CHARGES. IN DETERMINING THE RATIO OF COST TO CHARGES THE ORGANIZATION ADJUSTS FOR BAD DEBT EXPENSES, NON-PATIENT CARE ACTIVITIES, MEDICAID PROVIDER TAXES AND COMMUNITY BENEFITS ACCOUNTED FOR, AND OR REPORTED, ELSEWHERE. THE RATIO OF COST TO CHARGES IS APPLIED TO MEDICARE CHARGES TO DETERMINE SHORTFALLS IN MEDICARE REIMBURSEMENTS.
COLLECTION PRACTICES FOR PATIENTS ELIGIBLE FOR FINANCIAL ASSISTANCE	SCHEDULE H, PART III, LINE 9B	THE ORGANIZATION PROVIDES FREE CARE TO ALL PATIENTS THAT QUALIFY FOR FINANCIAL ASSISTANCE. PATIENTS QUALIFYING FOR FINANCIAL ASSISTANCE WILL NOT OWE ANYTHING, AND THUS WILL NOT BE SUBJECT TO COLLECTION ACTIVITIES.
Community Served by Needs Assessment	Schedule H, Part V Section B, Line 3	(1) SPECTRUM HEALTH HOSPITALS - COMMUNITY INPUT METHODS QUALITATIVE DATA COLLECTION INVOLVED CONDUCTING FOCUS GROUPS, BRIEF INTERCEPT INTERVIEWS, AND COMMUNITY INPUT WALLS WITH COMMUNITY MEMBERS. EACH OF THESE METHODS ARE DESCRIBED ALONG WITH THE QUESTIONS USED IN THE KENT COUNTY COMMUNITY HEALTH NEEDS ASSESSMENT. FOCUS GROUPS IN THE FOCUS GROUPS, A MICHIGAN PUBLIC HEALTH INSTITUTE (MPHI) RESEARCHER INTERVIEWED PEOPLE IN SMALL GROUPS. THE PURPOSE WAS TO GENERATE COMMUNITY INPUT FROM VARIOUS POPULATION GROUPS ABOUT HEALTH AND WELLBEING IN KENT COUNTY. * 12 FOCUS GROUPS WERE CONDUCTED WITH 119 COMMUNITY MEMBERS PARTICIPATING MPHI PROVIDED INTERVIEWERS WITH THE INTERVIEW MATERIALS NEEDED, AS WELL AS TECHNICAL ASSISTANCE. COMPLETED INTERVIEWS WERE RETURNED TO MPHI FOR ANALYSIS. * 395 INTERCEPT INTERVIEWS WERE CONDUCTED IN THREE LANGUAGES BY TRAINED COMMUNITY MEMBERS COMMUNITY INPUT WALLS THIS STRATEGY INVOLVES GATHERING INPUT FROM COMMUNITY MEMBERS DIRECTLY BY POSTING LARGE SHEETS OF PAPER IN A PUBLIC SPACE AND ASKING COMMUNITY MEMBERS TO ANSWER QUESTIONS ABOUT COMMUNITY HEALTH BY WRITING THEIR THOUGHTS ON THE WALL. * 4 COMMUNITY INPUT WALLS SAMPLE INTERVIEW QUESTIONS INCLUDED: 1. THE VISION OF KENT COUNTY WORKING TOGETHER FOR A HEALTHIER TOMORROW IS TO HAVE A HIGH QUALITY OF LIFE, HEALTH, AND WELL-BEING FOR ALL PEOPLE IN KENT COUNTY. WHAT DO 'HEALTH' AND 'WELLBEING' MEAN TO YOU? 2. WHAT ABOUT THIS COMMUNITY HELPS YOU LIVE A HEALTHY LIFE? WHAT ABOUT THIS COMMUNITY MAKES IT HARD TO STAY HEALTHY? 3. HOW DO YOU FEEL ABOUT THE QUALITY OF LIFE IN KENT COUNTY? IS IT A GOOD PLACE TO RAISE CHILDREN? GROW OLD? ARE THERE JOB OPPORTUNITIES? CAN YOU FIND AFFORDABLE HOUSING? DO YOU FEEL SAFE? 4. ARE THERE PEOPLE OR GROUPS IN YOUR COMMUNITY WHOSE HEALTH OR QUALITY OF LIFE IS NOT AS GOOD AS OTHERS? IF SO, WHY DO THESE DIFFERENCES EXIST? 5. HOW DO YOU FEEL ABOUT HEALTH CARE IN KENT COUNTY? ABILITY TO GET APPOINTMENTS? QUALITY OF SERVICES? INFORMED ABOUT YOUR OPTIONS AS A PATIENT? COST? RESPECT FOR YOUR CULTURE? 6. WHAT DO YOU NEED TO IMPROVE YOUR HEALTH AND WELLBEING? AT HOME? AT WORK? AT SCHOOL? IN YOUR NEIGHBORHOOD? 7. WHAT DO WE NEED TO KNOW TO MAKE KENT COUNTY A HEALTHIER PLACE FOR EVERYONE WHO LIVES HERE? MANY EXPERTS ON PUBLIC HEALTH WERE CONSULTED AS MEMBERS OF THE STEERING COMMITTEE INCLUDING KENT, IONIA, AND OTTAWA COUNTY HEALTH DEPARTMENTS, MPHI, ALLIANCE FOR HEALTH, AND THE COMMUNITY RESEARCH INSTITUTE OF GRAND VALLEY STATE UNIVERSITY. FOR A LISTING OF ALL INDIVIDUALS AND SOURCES CONSULTED, SEE APPENDICES A & B OF THE KENT COUNTY CHNA. ;
Other Hospital Facilities included in Needs Assessment	Schedule H, Part V Section B, Line 4	(1) SPECTRUM HEALTH HOSPITALS - METROPOLITAN HOSPITAL SAINT MARY'S HEALTH CARE PINE REST MARY FREE BED REHABILITATION HOSPITAL;
Used FPG to determine eligibility for providing discounted care criteria	Schedule H, Part V Section B, Line 11	(1) SPECTRUM HEALTH HOSPITALS - THE ORGANIZATION USES FPG TO DETERMINE ELIGIBILITY FOR FREE CARE. AN EVALUATION IS NOT USED FOR DISCOUNTED CARE, AS APPLICANTS THAT QUALIFY FOR ANY ASSISTANCE RECEIVE FREE CARE.;
Other factors included in calculating amounts charges to patients	Schedule H, Part V Section B, Line 12h	(1) SPECTRUM HEALTH HOSPITALS - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;
Other ways hospital publicized Financial Assistance Policy	Schedule H, Part V Section B, Line 14g	(1) SPECTRUM HEALTH HOSPITALS - THE ORGANIZATION PUBLICIZES THE FINANCIAL ASSISTANCE POLICY BY COMMUNICATING ITS AVAILABILITY VIA A PATIENT HANDBOOK, SIGNAGE, INFORMATIONAL BROCHURES, COMMUNITY PUBLICATIONS, AND VIA WORD OF MOUTH BY FINANCIAL COUNSELORS ASSISTING PATIENTS. REFERENCE TO THE AVAILABILITY OF THE POLICY IS PUBLICLY POSTED IN WAITING ROOMS. ;
Means used to determine amounts billed	Schedule H, Part V Section B, Line 20d	(1) SPECTRUM HEALTH HOSPITALS - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;
Needs assessment.	Schedule H, Part VI, Line 2	THE CHNA DATA PROVIDES A LEVEL FOUNDATION ON WHICH TO PLAN, DEVELOP, AND IMPLEMENT NEW PROGRAMS AND SERVICES TO MEET THE NEEDS OF OUR COMMUNITY. OPERATIONAL SERVICES IDENTIFIED BY THE CHNA, E.G. MEDICAL CLINIC, HAVE BEEN BUILT INTO THE STRATEGIC PLAN AND BUDGET, AND A RECRUITMENT PLAN HAS BEEN CREATED BASED ON CONVERSATIONS AROUND THE COMMUNITY BENEFIT DOLLARS. THE CHNA AND IMPLEMENTATION PLAN IS LOCATED AT: HTTP://WWW.SPECTRUMHEALTH.ORG/BUTTERWORTH-HOSPITAL-COMMUNITY-HEALTH-NEEDS-ASSESSMENT SPECTRUM HEALTH ALSO PREPARES AN ANNUAL CORPORATE SOCIAL RESPONSIBILITY REPORT THAT FOCUSES ON NINE KEY AREAS: HEALTHIER COMMUNITIES, EDUCATION, COMMUNITY ENGAGEMENT, RESEARCH, INNOVATION, EMPLOYEE ENGAGEMENT, SUSTAINABILITY, REGIONAL RELATIONSHIPS AND COMMUNITY BENEFIT.
Patient education of eligibility for assistance.	Schedule H, Part VI, Line 3	THE ORGANIZATION INFORMS AND EDUCATES PATIENTS AND PERSONS WHO MAY BE BILLED FOR PATIENT CARE ABOUT THEIR ELIGIBILITY FOR ASSISTANCE UNDER FEDERAL, STATE, OR LOCAL GOVERNMENT PROGRAMS OR UNDER THE ORGANIZATION'S FINANCIAL ASSISTANCE POLICY THROUGH PRODUCING INFORMATION CARDS FOR THE UNINSURED, COMMUNITY OUTREACH PROGRAMS, CONSUMER INFORMATION CLASSES, ORGANIZATION WEBSITE, PERSONAL FINANCIAL COUNSELING, AND BY PROVIDING ASSISTANCE IN THE ACTUAL ENROLLMENT OF SUCH PROGRAMS. THE ORGANIZATION HAS A DEPARTMENT OF FINANCIAL COUNSELORS WHO WORK WITH PATIENTS THAT EXPRESS ANY LEVEL OF CONCERN WITH PAYING THEIR BILL. IN ADDITION, THE ORGANIZATION ALSO PROACTIVELY IDENTIFIES PATIENTS WHO HAVE QUALIFYING FACTORS FOR GOVERNMENTAL ASSISTANCE AND PARTNERS WITH ORGANIZATIONS THAT SPECIALIZE IN THE QUALIFICATION PROCESS. IF THE NEED FOR ASSISTANCE IS NOT IDENTIFIED PRIOR TO BILLING, PATIENT CONCERNS THAT ARE RECEIVED AS A RESULT OF RECEIVING A BILL ARE ADDRESSED BY FINANCIAL COUNSELORS AT THAT TIME. THE ORGANIZATION WIDELY PUBLICIZES COMMUNICATIONS TO PATIENTS AND THE PUBLIC ON THE AVAILABILITY OF FINANCIAL ASSISTANCE. THIS IS ACHIEVED THROUGH VARIOUS METHODS INCLUDING, BUT NOT LIMITED TO, VIA THE SPECTRUM HEALTH PATIENT HANDBOOK, VARIOUS INFORMATIONAL BROCHURES, SIGNAGE IN EACH HOSPITAL DEPARTMENT, ADMISSIONS OFFICES AND OTHER PUBLIC LOCATIONS, UPON REQUEST BY ANY PATIENT, GUARANTOR OR COMMUNITY MEMBER, WORD OF MOUTH VIA FINANCIAL COUNSELORS AND OTHERS, AND THROUGH COMMUNITY PUBLICATIONS AND OUTREACH EVENTS. IN ADDITION, THE ORGANIZATION LISTS OPTIONS FOR THE UNINSURED AND UNDERINSURED ON THEIR WEBSITE, ALONG WITH A COPY OF THE FINANCIAL ASSISTANCE ELIGIBILITY POLICY (SEARCH "FINANCIAL ASSISTANCE" AT WWW.SPECTRUMHEALTH.ORG).
Community information.	Schedule H, Part VI, Line 4	THE ORGANIZATION HAS IDENTIFIED A PRIMARY SERVICE AREA OF ONE AND A HALF COUNTIES, INCLUDING KENT COUNTY AND PART OF EASTERN OTTAWA COUNTY. THE OVERALL SERVICE AREA TOTALS THIRTEEN COUNTIES, INCLUDING GRAND RAPIDS, MICHIGAN, THE SECOND LARGEST CITY IN THE STATE. OVERALL THESE COUNTIES HAVE A TOTAL POPULATION OF OVER 1,500,000 RESIDENTS. KENT COUNTY IS LOCATED IN WESTERN MICHIGAN AND IS THE FOURTH LARGEST POPULATION CENTER IN THE STATE. THE COUNTY IS COMPOSED OF TWENTY-ONE TOWNSHIPS, FIVE VILLAGES, AND NINE CITIES COVERING 864 SQUARE MILES. GRAND RAPIDS IS THE COUNTY SEAT AND IS 30 MILES FROM LAKE MICHIGAN. GRAND RAPIDS IS ALSO KNOWN FOR BEING THE HOME OF PRESIDENT GERALD R. FORD. THE HEALTH CARE RESOURCES IN KENT COUNTY INCLUDE SPECTRUM HEALTH-BUTTERWORTH CAMPUS, SPECTRUM HEALTH-BLODGETT CAMPUS, METROPOLITAN HEALTH, SAINT MARY'S HEALTH CARE, PINE REST, AND MARY FREE BED REHABILITATION HOSPITAL. IN ADDITION, THE HEALTH DEPARTMENT OPERATES SIX PUBLIC HEALTH CLINICS THROUGHOUT THE COUNTY THAT OFFER PERSONAL HEALTH SERVICES. THE GRAND RAPIDS HOME FOR VETERANS AND THE VETERANS AFFAIRS OUTPATIENT CLINIC PROVIDE SERVICES FOR VETERANS. IN ADDITION TO MAJOR HEALTH CENTERS AND PUBLICLY FUNDED SERVICES, KENT COUNTY OFFERS NUMEROUS HEALTH-RELATED SERVICES THROUGH NON-PROFIT AND COMMUNITY-BASED ORGANIZATIONS. FOR SPECIFIC POPULATION STATISTICS SEE THE COMMUNITY HEALTH NEEDS ASSESSMENT ACCESSIBLE AT HTTP://WWW.SPECTRUMHEALTH.ORG/BUTTERWORTH-HOSPITAL-COMMUNITY-HEALTH-NEEDS-ASSESSMENT
Promotion of community health	Schedule H, Part VI, Line 5	SPECTRUM HEALTH HOSPITAL'S BOARD OF DIRECTORS IS COMPOSED OF MEMBERS OF WHICH SUBSTANTIALLY ALL ARE INDEPENDENT COMMUNITY MEMBERS. A MAJORITY OF THE BOARD RESIDES IN SPECTRUM HEALTH HOSPITAL'S PRIMARY SERVICE AREA. SPECTRUM HEALTH HOSPITAL ALSO EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY. SPECTRUM HEALTH INVESTS NET EARNINGS IN IMPROVING PATIENT CARE, BUILDING AND RENOVATING FACILITIES, PURCHASING NEW TECHNOLOGY, PROVIDING HEALTH EDUCATION AND FUNDING COMMUNITY PROGRAMS. PEOPLE THROUGHOUT THE COMMUNITY CAN COUNT ON SPECTRUM HEALTH HOSPITAL TO BE STANDING BY WITH EMERGENCY CARE 24 HOURS A DAY, 365 DAYS A YEAR. THE EMERGENCY DEPARTMENT IS STAFFED WITH BOARD-CERTIFIED EMERGENCY CARE PHYSICIANS AND A NURSING STAFF THAT IS TRAINED AND EXPERIENCED IN EMERGENCY CARE. FURTHERMORE, NO PATIENT IS DENIED TREATMENT, REGARDLESS OF THEIR ABILITY TO PAY.
Affiliated health care system	Schedule H, Part VI, Line 6	SPECTRUM HEALTH IS AN INTEGRATED NOT-FOR-PROFIT HEALTH SYSTEM IN WEST MICHIGAN OFFERING A FULL CONTINUUM OF CARE THROUGH THE SPECTRUM HEALTH HOSPITAL GROUP, WHICH IS COMPRISED OF NINE HOSPITALS INCLUDING HELEN DEVOS CHILDREN'S HOSPITAL, A STATE OF THE ART CHILDREN'S HOSPITAL THAT OPENED IN JANUARY 2011, AND 183 SERVICE SITES; THE SPECTRUM HEALTH MEDICAL GROUP AND WEST MICHIGAN HEART, PHYSICIAN GROUPS TOTALING MORE THAN 700 PROVIDERS; AND PRIORITY HEALTH, A HEALTH PLAN WITH 600,000 MEMBERS. SPECTRUM HEALTH IS WEST MICHIGAN'S LARGEST EMPLOYER WITH 19,000 EMPLOYEES. THE ORGANIZATION PROVIDED $250 MILLION IN COMMUNITY BENEFIT DURING ITS 2013 FISCAL YEAR. SPECTRUM HEALTH HOSPITALS IS A MEMBER OF THE AFFILIATED GROUP OF ENTITIES WITHIN THE SPECTRUM HEALTH SYSTEM ("SPECTRUM HEALTH"). EACH MEMBER CREATES VALUE WITHIN ITS RESPECTIVE COMMUNITY AND IS RESPONSIBLE FOR THEIR ACTIONS AND THE IMPACT THESE ACTIONS HAVE. FROM ITS INCEPTION, SPECTRUM HEALTH HAS BEEN A FAITHFUL STEWARD OF ITS COMMUNITY ASSETS. AS A WEST MICHIGAN-BASED NOT-FOR-PROFIT HEALTH SYSTEM, THE ORGANIZATION INVESTS ITS NET EARNINGS TO IMPROVE PATIENT CARE, BUILD AND RENOVATE FACILITIES, PURCHASE NEW TECHNOLOGY, PROVIDE HEALTH EDUCATION AND FUND LOCAL COMMUNITY PROGRAMS. OVER THE YEARS, OUR MISSION HAS REMAINED THE SAME-TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE. WE TAKE OUR MISSION SERIOUSLY. IT IS CENTRAL TO OUR STRATEGIC DISCUSSIONS AND GUIDES OUR INVESTMENTS AND THE ALLOCATION OF OUR RESOURCES. SPECTRUM HEALTH IS COMMITTED TO PROVIDING VALUE TO THE PEOPLE WE SERVE. "VALUE" MEANS ACCESS TO HIGH-QUALITY HEALTH CARE AT AFFORDABLE COSTS, AS WELL AS ACCESS TO THE FULL CONTINUUM OF HEALTH CARE SERVICES, FROM HEALTH INSURANCE TO OUTPATIENT CARE TO INPATIENT AND HOME CARE, AND EVERYTHING IN BETWEEN. SPECTRUM HEALTH HAS HUNDREDS OF PROGRAMS THAT SUPPORT ITS MISSION "TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE." THESE PROGRAMS ARE BROUGHT TOGETHER UNDER NINE KEY AREAS: HEALTHIER COMMUNITIES, EDUCATION, COMMUNITY ENGAGEMENT, RESEARCH, INNOVATION, EMPLOYEE ENGAGEMENT, SUSTAINABILITY, REGIONAL RELATIONSHIPS AND COMMUNITY BENEFIT.
STATE FILING OF COMMUNITY BENEFIT REPORT	SCHEDULE H, PART VI, LINE 7	THE ORGANIZATION IS NOT REQUIRED TO FILE A COMMUNITY BENEFIT REPORT WITH THE STATE HOWEVER THE ORGANIZATION VOLUNTARILY REPORTS COMMUNITY BENEFIT INFORMATION TO THE MICHIGAN HEALTH AND HOSPITAL ASSOCIATION AND IN AN ANNUAL MEETING TO THE COMMUNITY. THE COMMUNITY BENEFIT REPORT IS ALSO AVAILABLE ON THE ORGANIZATION'S WEBSITE.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (15 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
ASTHMA NETWORK OF WEST MI
390 JEFFERSON SE STE 3	GRAND RAPIDS	MI	49503	383351467	501(C)(3)	67730	ASTHMA PREVENTION
CHERRY STREET HEALTH SERVICES
550 CHERRY ST SE	GRAND RAPIDS	MI	49503	382853534	501(C)(3)	500000	MEDICAL & DENTAL CARE
GRAND RAPIDS AFRICAN AMER HEALTH INST
301 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	061658200	501(C)(3)	30000	DISEASE PREVENTION
HEALTH INTERVENTION SERVICES
15 ANDRE ST	GRAND RAPIDS	MI	49503	383273825	501(C)(3)	40000	HEALTH ACCESS
PROJECT ACCESS
233 EAST FULTON STE 266	GRAND RAPIDS	MI	49503	611481271	501(C)(3)	70000	COORDINATE MEDICAL CARE
MEL TROTTER MINISTRIES SHELTER FOR PUBLIC INEBRIATES
225 COMMERCE SW	GRAND RAPIDS	MI	49503	381410467	501(C)(3)	70000	SOBRIETY FOR CLIENTS
WISE PROJECT
935 BAXTER SE	GRAND RAPIDS	MI	49503	382779590	501(C)(3)	50183	CARDIOVASCULAR OUTCOME
YMCA
475 LAKE MICHIGAN DR NW	GRAND RAPIDS	MI	49503	381358058	501(C)(3)	128518	FIGHTING OBESITY
FERGUSON RENAISSANCE CENTER
72 SHELDON SE	GRAND RAPIDS	MI	49503	383545741	501(C)(3)	135000	MEDICAL & MENTAL HEALTH
SPECTRUM HEALTH GERBER MEMORIAL
212 S SULLIVAN AVE	FREMONT	MI	49412	381359517	501(C)(3)	8590	GENERAL SUPPORT
REED CITY HOSPITAL CORPORATION
300 N PATTERSON RD	REED CITY	MI	49677	382770076	501(C)(3)	9453	GENERAL SUPPORT
SPECTRUM HEALTH UNITED
615 S BOWER ST	GREENVILLE	MI	48838	381358412	501(C)(3)	108409	GENERAL SUPPORT
SPECTRUM HEALTH KELSEY
615 S BOWER ST	GREENVILLE	MI	48838	381297435	501(C)(3)	134970	GENERAL SUPPORT
SPECTRUM HEALTH MEDICAL GROUP
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	381358164	501(C)(3)	588674	GENERAL SUPPORT
SPECTRUM HEALTH SYSTEM
100 MICHIGAN STREET NE	GRAND RAPIDS	MI	49503	383382353	501(C)(3)	988140	GENERAL SUPPORT

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	15	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	0	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Procedures for monitoring use of grant funds	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	THE RECIPIENT MUST SUBMIT A BUDGET REPORT TO SPECTRUM HEALTH ON A QUARTERLY BASIS. RECIPIENT WILL PROVIDE A FINANCIAL REPORT ITEMIZING EXPENDITURES. THE FINANCIAL STATEMENT IS ATTESTED TO BY THE RESPONSIBLE FINANCIAL OFFICER.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Club Dues Or Fees	X	ClubDuesOrFees
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	true	SeverancePayment
Supplemental Nonqual Retire Plan	true	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	true	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (38 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
ASGHAR KHAGHANI
SURGICAL DIRECTOR	752074	0	0	0	14478	0	0	0	15241	0	781793	0	0	0
BRIDGET TUCKER-GONDER
VP & SYSTEM CHIEF RISK OFFICER	0	218743	0	140627	0	1183	0	65552	0	41305	0	467409	0	91597
CAROLE MONTGOMERY
VP, COORDINATION OF CARE	332031	0	222878	0	1048	0	111835	0	54001	0	721793	0	145697	0
CHRISTOPHER BASKEL
DIR, SYSTEM SUPPLY CHAIN	149937	0	24192	0	3375	0	12705	0	18958	0	209167	0	0	0
CRYSTAL JANUARY-CRAFT
DIR, TALENT & ORG DEVELOPMENT	0	155116	0	25296	0	1327	0	5619	0	16412	0	203769	0	0
DAVID BEACH
VP, HR - SH HOSP GROUP - PART YEAR	247902	0	107072	0	5331	0	41094	0	50914	0	452312	0	47193	0
DAVID DULL
FORMER KE	0	0	0	0	185352	0	0	0	0	0	185352	0	0	0
DAVID MATISOFF
PHYSICIAN	467849	0	0	0	13825	0	39500	0	19561	0	540735	0	0	0
EDWARD KOLLER
FORMER KE	0	126924	0	0	0	48985	0	6063	0	11728	0	193701	0	0
JAMES FUSON MD
DIRECTOR	23500	426771	0	0	0	11253	0	25000	0	14565	23500	477589	0	0
JAMES WILSON
FORMER KE	0	0	0	0	270864	0	0	0	0	0	270864	0	0	0
JASON JOSEPH
DIR, INFORMATION SERVICES	0	168292	0	27338	0	329	0	6822	0	12431	0	215212	0	0
JEANNE ROODE
VP, SURGICAL SERVICES	190635	0	33219	0	4015	0	106641	0	25442	0	359951	0	0	0
JOHN DYSART
PHYSICIAN	467849	0	0	0	2467	0	34500	0	19561	0	524378	0	0	0
JONATHAN FLYTE
FORMER KE	221688	0	137941	0	116237	0	33010	0	35250	0	544125	0	25941	0
JOSEPH FIFER
FORMER OFFICER	140179	0	43127	0	688	0	61079	0	54694	0	299767	0	43127	0
KEVIN SPLAINE
EX-OFFICIO/PRESIDENT SHH	505699	0	263417	0	18722	0	197239	0	75197	0	1060273	0	114870	0
KRISTINE WHITE
FORMER KE	0	128345	0	151504	0	1632	0	48014	0	32391	0	361887	0	104606
LARRY GENZINK
DIR, DIAGNOSTIC IMAGING	148120	0	23293	0	524	0	12146	0	14784	0	198867	0	0	0
LISA SHANNON
CHIEF OPERATING OFFICER	401461	0	248105	0	4395	0	100461	0	65555	0	819977	0	129260	0
MARC CHIRCOP
SVP, REGIONAL RELATIONS	375829	0	284273	0	18690	0	126548	0	60311	0	865650	0	173508	0
MARCUS HAW
DEPT CHIEF, HDVCH CARDIOTHORAC	437582	0	200000	0	5246	0	10444	0	6029	0	659301	0	0	0
MATTHEW DAVIS
VP, OPERATIONS, SHMG	0	205693	0	47938	0	547	0	10434	0	35727	0	300339	0	19197
MATTHEW VAN VRANKEN
EX-OFFICIO	0	845611	0	542443	0	58858	0	270019	0	109719	0	1826651	0	322225
PATRICE VILLEMURE
VP, FMHVI & CLINICAL OPERATION	219178	0	59191	0	2127	0	7060	0	32569	0	320124	0	0	0
PAUL BONIS
PRESIDENT, BLODGETT	297773	0	214015	0	5669	0	76409	0	50658	0	644524	0	113828	0
PENNY WILTON
MED DIR, CARDIOVASCULAR ICU	508977	0	0	0	2340	0	7173	0	27717	0	546207	0	0	0
PETER B LUNDEEN MD
PHYSICIAN SOLUTIONS ARCHITECT	0	225603	0	31294	0	1446	0	16040	0	13416	0	287799	0	0
RALPH ROGERS MD
VP, MEDICAL AFFAIRS	411759	0	299242	0	13782	0	140664	0	86156	0	951604	0	172131	0
ROBERT CONNORS
PRESIDENT, DVCH	404304	0	273180	0	3731	0	120711	0	64120	0	866046	0	181791	0
RONALD KNAUS
VP, HOSPITAL FINANCE	321833	0	197525	0	4434	0	104223	0	57395	0	685408	0	119763	0
RONALD SAGRITALO
CHIEF COMPLIANCE OFFICER	177727	0	65098	0	1492	0	42297	0	40534	0	327149	0	21479	0
SCOTT DRESEN
VP, IS TECHNOLOGY SVCS	0	209535	0	129386	0	708	0	75687	0	45172	0	460488	0	83325
SHARI SCHWANZL
VP, NURSING SVCS, HDVCH	208969	0	138714	0	1262	0	67240	0	37552	0	453737	0	89555	0
SHAWN ULREICH
CNE, VP CLINICAL OPERATIONS	331576	0	224099	0	7393	0	116438	0	56012	0	735518	0	144793	0
STEVEN SARROS
FORMER KE	0	0	0	0	160833	0	0	0	0	0	160833	0	0	0
TRACEY MCKNIGHT
DIR SR, PHYSICIAN REVENUE	154627	0	37511	0	299	0	10620	0	15752	0	218809	0	0	0
WILLIAM JEWELL
SECRETARY	223475	0	149785	0	1947	0	61528	0	26668	0	463404	0	97626	0

Form990 Schedule J Part III Form990ScheduleJPartIII (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Travel for companions	Schedule J, Part I, Line 1a	THE TAXPAYER PROVIDED COMPANION TRAVEL FOR ONE EXECUTIVE EMPLOYEE. THE RELATED AMOUNTS WERE TREATED AS TAXABLE COMPENSATION TO THE EMPLOYEE AND INCLUDED IN FORM W-2.
Health or social club dues or initiation fees	Schedule J, Part I, Line 1a	THE TAXPAYER PROVIDED HEALTH CLUB DUES FOR THIRTEEN EXECUTIVE EMPLOYEES. THESE AMOUNTS WERE TREATED AS TAXABLE COMPENSATION AND INCLUDED IN FORM W-2.
Arrangement used to establish the top management official's compensation	Schedule J, Part I, Line 3	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 HOSPITALS. 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).
Severance or change-of-control payment	Schedule J, Part I, Line 4a	$185,052 DAVID DULL $115,560 JONATHAN FLYTE $ 48,329 EDWARD KOLLER $160,184 STEVEN SARROS $270,479 JAMES WILSON
Supplemental nonqualified retirement plan	Schedule J, Part I, Line 4b	$ 47,193 DAVID BEACH $113,828 PAUL BONIS $173,508 MARC CHIRCOP $181,791 ROBERT CONNORS $ 19,197 MATTHEW DAVIS $ 83,325 SCOTT DRESEN $ 43,127 JOSEPH FIFER $ 25,941 JONATHAN FLYTE $ 97,626 WILLIAM JEWELL $119,763 RONALD KNAUS $145,697 CAROLE MONTGOMERY $172,131 RALPH ROGERS $ 21,479 RONALD SAGRITALO $ 89,555 SHERI SCHWANZL $129,260 LISA SHANNON $114,870 KEVIN SPLAINE $ 91,597 BRIDGET TUCKER-GONDER $144,793 SHAWN ULREICH $322,225 MATTHEW VAN VRANKEN $104,606 KRISTINE WHITE 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. DISTRIBUTIONS REPORTED ON THIS LINE ARE ALSO INCLUDED IN SCHEDULE J, PART II, COLUMN F AS COMPENSATION REPORTED IN A PRIOR YEAR.
Non-fixed payments	Schedule J, Part I, Line 7	SCHEDULE J, PART I, LINE 7, IS ANSWERED "YES" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, RECEIVED A NON-FIXED PAYMENT DURING THE YEAR. THE NON-FIXED PAYMENTS ARE INCLUDED IN SCHEDULE J, PART II, COLUMN C.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
KENT HOSPITAL FINANCING AUTHORITY (2008A & 2008B)
A	382350002	490580CW5	2008-04-15	471211001	2001B, 2007A & 2007B REFUNDING BOND	false	false	true
KENT HOSPITAL FINANCING AUTHORITY (2008C)
B	382350002	490580CY1	2008-09-09	67200000	1998B REFUNDING BOND	false	false	true
KENT HOSPITAL FINANCING AUTHORITY (2011AB)
C	382350002	490580DQ7	2011-06-22	212859639	2005B & 2008B1 REVENUE REFUNDING BONDS	false	false	true
KENT HOSPITAL FINANCING AUTHORITY (2011C)
D	382350002	490580ED5	2011-11-09	75511075	2008B2 REVENUE REFUNDING BONDS	false	false	true

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Capitalized InterestCapitalizedInterest	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	244922853	448227143	13556465	2454359	0	432216319	2008	true	false	true	true
B	0	59742011	0	0	0	59742011	2008	true	false	true	true
C	5205000	212859639	0	1359065	50000574	161500000	2010	true	false	true	true
D	0	52270033	0	578416	0	51691617	2011	true	false	true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Engage Bond Counsel ContractsEngageBondCounselContracts	Any Research AgreementsAnyResearchAgreements	Engage Bond Counsel ResearchEngageBondCounselResearch	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Remedial Action TakenRemedialActionTaken	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	false	false	true	true	true	true	false	false	false	true
B	false	false	true	true	true	true	false	false	false	true
C	false	false	true	true	true	true	false	false	false	true
D	false	false	true	true	true	true	false	false	false	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Term Of GICTermOfGIC	Regulatory Safe Harbor SatisfiedRegulatorySafeHarborSatisfied	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	false	false	false	true	true	false	0	false	false	false	0	false	false	true
B	false	false	false	true	true	false	0.0	false	false	false	0.0	false	false	true
C	false	false	false	true	true	false	0	false	false	false	0	false	false	true
D	false	false	false	true	false	false	0.0	false	false	false	0.0	false	false	true

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	true
B	true
C	true
D	true

Form990 Schedule K Part VI Form990ScheduleKPartVI (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
TAX EXEMPT BONDS	SCHEDULE K, PART I	BONDS ARE ISSUED ON BEHALF OF AN OBLIGATED GROUP AND DESIGNATED AFFILIATES UNDER THE 1998 MASTER TRUST INDENTURE (MTI). ALL OBLIGATED GROUP MEMBERS AND/OR DESIGNATED AFFILIATES ARE PART OF THE SAME HEALTH SYSTEM AND ARE TAX-EXEMPT 501(C)(3) CHARITABLE ORGANIZATIONS. THE 2011C BOND IS ATTRIBUTABLE TO TWO LEGAL ENTITIES WITHIN THE OBLIGATED GROUP (SEE ALSO FORM 990, PART X, LINE 20): * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) AND * SPECTRUM HEALTH UNITED (EIN 38-1358412) THE 2008C BOND IS ATTRIBUTABLE TO FOUR LEGAL ENTITIES WITHIN THE OBLIGATED GROUP (SEE ALSO FORM 990, PART X, LINE 20): * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) * SPECTRUM HEALTH CONTINUING CARE CENTER (EIN 38-3242232) * SPECTRUM HEALTH CONTINUING CARE (EIN 38-2415333) * SPECTRUM HEALTH WORTH SERVICES (EIN 38-2786617) AS IT RELATES TO THESE BONDS, THE INFORMATION REPORTED IN SCHEDULE K, PART I IS REPEATED FOR EACH MEMBER OF THE OBLIGATED GROUP. THE INFORMATION REPORTED IN PART II IS REPRESENTATIVE OF THE REPORTING ENTITY'S PORTION OF THE TAX-EXEMPT BOND.
ISSUER NAME: Kent Hospital Financing Authority (2008A & 2008B): No Rebate Due.	Schedule K, Part IV, Line 2c	THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON JULY 15, 2009.
ISSUER NAME: Kent Hospital Financing Authority (2008C): No Rebate Due.	Schedule K, Part IV, Line 2c	THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON JULY 15, 2009.
ISSUER NAME: Kent Hospital Financing Authority (2011AB): No Rebate Due.	Schedule K, Part IV, Line 2c	THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON AUGUST 13, 2012.
ISSUER NAME: Kent Hospital Financing Authority (2011C): No Rebate Due.	Schedule K, Part IV, Line 2c	THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON AUGUST 13, 2012.
ISSUER NAME: Kent Hospital Financing Authority (2012AB): No Rebate Due.	Schedule K, Part IV, Line 2c	THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON AUGUST 13, 2012.

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 FINANCING AUTHORITY (2012AB)	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	382350002	IssuerEIN
Date Issued	2012-01-17	DateIssued
Issue Price	112980000	IssuePrice
Description Of Purpose	2008A1 & 2008B2 REVENUE REFUNDING BONDS	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Amount Retired	0	AmountRetired
Amount Bond Defeased	0	AmountBondDefeased
Total Proceeds	112980000	TotalProceeds
Amount In Reserve Fund	0	AmountInReserveFund
Capitalized Interest	0	CapitalizedInterest
Refunding Escrow	0	RefundingEscrow
Issuance Costs From Proceeds	255000	IssuanceCostsFromProceeds
Credit Enhancement	0	CreditEnhancement
Working Capital Expenditures	0	WorkingCapitalExpenditures
Capital Expenditures	0	CapitalExpenditures
Other Spent Proceeds	112725000	OtherSpentProceeds
Amount Unspent	0	AmountUnspent
Year Of Subst Completion	2012	YearOfSubstCompletion
Current Refunding	true	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	true	MngmentCntrctBondFinancdPrprty
Engage Bond Counsel Contracts	true	EngageBondCounselContracts
Any Research Agreements	true	AnyResearchAgreements
Engage Bond Counsel Research	true	EngageBondCounselResearch
Prcntge Prvt Business Use By Others	0.0000	PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI	0.0000	PercentageOfPrvtBusinessReUBI
Total Private Business Use	0.0000	TotalPrivateBusinessUse
Bond Iss Meet Prvt Security Pay Test	false	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedProp
Prcntge Bond Financed Prop	0.0000	PrcntgeBondFinancedProp
Remedial Action Taken	false	RemedialActionTaken
Non Qualified Bond Remed Procdrs	true	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiled
Rebate Not Due Yet	false	RebateNotDueYet
Exception To Rebate	false	ExceptionToRebate
No Rebate Due	true	NoRebateDue
Variable Rate Issue	true	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Term Of Hedge	0.0	TermOfHedge
Superintegrated Hedge	false	SuperintegratedHedge
Hedge Terminated	false	HedgeTerminated
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Term Of GIC	0.0	TermOfGIC
Regulatory Safe Harbor Satisfied	false	RegulatorySafeHarborSatisfied
Gross Proceeds Invested	false	GrossProceedsInvested
Written Proc To Monitor Reqs	true	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	true	ProcToUndertkCorrectiveAction

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (11 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
WEST MICHIGAN SHARED HOSPITAL LAUNDRY
BUSINESS	3452699	SEE SCH L, PART V	false
ANESTHESIA MEDICAL CONSULTANTS
BUSINESS	2462563	SEE SCH L, PART V	false
ORTHOPAEDIC ASSOCIATES
BUSINESS	2374737	SEE SCH L, PART V	false
GREATER MICHIGAN LITHOTRIPSY
BUSINESS	1603350	SEE SCH L, PART V	false
MICHIGAN PATHOLOGY SERVICES
BUSINESS	1150867	SEE SCH L, PART V	false
PEDIATRIC SURGEONS OF WEST MICHIGAN
BUSINESS	674380	SEE SCH L, PART V	false
FIFTH THIRD BANK
BUSINESS	344548	SEE SCH L, PART V	false
MICHIGAN PROFESSIONAL INSURANCE EXCHANGE
BUSINESS	237015	SEE SCH L, PART V	false
MALVITZ PHOTOGRAPHYMICHAEL MALVITZ
FAMILY	62708	SEE SCH L, PART V	false
ELIZABETH KOIVISTO
FAMILY	47261	SEE SCH L, PART V	false
ANDREW ARMSTRONG
FAMILY	14530	SEE SCH L, PART V	false

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	FAMILY AND BUSINESS RELATIONSHIPS WITH INTERESTED PERSONS	Identifier
Return Reference	SCHEDULE L, PART V	ReturnReference
Explanation	MR. CHRISTOPHER BASKEL, A CURRENT EMPLOYEE (IDENTIFIED ON PART VII AS A FORMER KEY EMPLOYEE) OF THE ORGANIZATION, SERVES ON THE BOARD OF DIRECTORS FOR A TAXABLE SUBSIDIARY WHICH HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. (PART IV, LINE 1) DR. DAVID DULL, A FORMER KEY EMPLOYEE OF THE ORGANIZATION, IS A DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. (PART IV, LINE 2) DR. THOMAS MALVITZ, A MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS, IS A DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. HE ALSO HAS A SON AND DAUGHTER IN LAW THAT DO BUSINESS WITH THE ORGANIZATION AND A SON THAT IS EMPLOYED BY THE ORGANIZATION. (PART IV, LINES 3, 9,10 & 11) MR. MARC CHIRCOP, AN OFFICER OF THE ORGANIZATION, IS A DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. (PART IV, LINE 4) DR. SANDRA COTTINGHAM, A MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS, HAS A GREATER THAN 5% INTEREST IN A TAXABLE ORGANIZATION THAT PROVIDES SERVICES TO THE ORGANIZATION. (PART IV, LINE 5) DR. ROBERT CONNORS, A KEY EMPLOYEE OF THE ORGANIZATION, HAS A GREATER THAN 5% INTEREST IN A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. (PART IV, LINE 6) MR. MATTHEW VAN VRANKEN, A MEMBER OF THE ORGANIZATION'S BOARD OF DIRECTORS, ALSO SERVES AS DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. (PART IV, LINE 7) MR. RONALD KNAUS, DR. RALPH ROGERS AND MS. BRIDGET TUCKER-GONDER, AN OFFICER, KEY EMPLOYEE AND FORMER KEY EMPLOYEE OF THE ORGANIZATION, RESPECTIVELY, ALL SERVE ON THE BOARD OF DIRECTORS FOR A TAXABLE ENTITY WHICH HAS A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. (PART IV, LINE 8)	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (15 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
PROGRAM SERVICE ACCOMPLISHMENTS	FORM 990, PART III, LINE 4A	COMMUNITY BENEFIT FOR SPECTRUM HEALTH SYSTEM & AFFILIATES IS DISCLOSED ON THE WEBSITE. NOTABLE HIGHLIGHTS FOR THE YEAR INCLUDE: - THE RICHARD DEVOS HEART & LUNG TRANSPLANT PROGRAM'S APPLICATION TO PERFORM TRANSPLANTS WAS APPROVED IN DECEMBER 2012-ALLOWING SHH TO PUT PATIENTS ON A WAITING LIST, AND THE FIRST TRANSPLANT WAS PERFORMED IN FEBRUARY 2013. - THE ADULT BLOOD AND MARROW TRANSPLANT (BMT) CLINIC IN DOWNTOWN GRAND RAPIDS WAS OPENED IN 2012, OFFERING THIS LIFESAVING TREATMENT CLOSE TO HOME FOR THE FIRST TIME. SPECTRUM HEALTH HAS THE ONLY ADULT AND PEDIATRIC BMT PROGRAMS IN THE WESTERN HALF OF THE STATE.
Family/business relationships amongst interested persons	Form 990, Part VI, Section A, Line 2	MR. RONALD KNAUS, DR. RALPH ROGERS AND MS. BRIDGET TUCKER-GONDER - BUSINESS RELATIONSHIP
Classes of members or stockholders	Form 990, Part VI, Section A, Line 6	THE ORGANIZATION HAS ONE MEMBER(S)/STOCKHOLDER(S) AS FOLLOWS: SPECTRUM HEALTH SYSTEM ("SYSTEM") (EIN 38-3382353), A MICHIGAN NONPROFIT CORPORATION.
Members or stockholders electing members of governing body	Form 990, Part VI, Section A, Line 7a	THE SOLE MEMBER (SEE FORM 990, PART VI, LINE 6) OF THE ORGANIZATION APPOINTS ALL MEMBERS OF THE BOARD OF DIRECTORS.
Decisions requiring approval by members or stockholders	Form 990, Part VI, Section A, Line 7b	THE SOLE MEMBER OF THE ORGANIZATION (SEE FORM 990, PART VI, LINE 6) HAS RETAINED CERTAIN RESERVED POWERS IN THE ORGANIZATION EXCLUSIVELY, WHICH SHALL NOT BE DEEMED AUTHORIZED UNLESS AND UNTIL APPROVED BY THE SOLE MEMBER OF ORGANIZATION: - ELECTION AND/OR REMOVAL OF THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS AND THE ORGANIZATION'S CHAIR OF THE BOARD; - APPROVAL OF ALL ORGANIZATION'S (OR AN ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY THE ORGANIZATION ("SUBSIDIARY") CAPITAL EXPENDITURES IN EXCESS OF THE AMOUNT SPECIFIED IN THE AUTHORITY MATRIX, ADOPTED BY THE SOLE MEMBER OF ORGANIZATION AND AS AMENDED BY THE SOLE MEMBER OF ORGANIZATION FROM TIME TO TIME ("AUTHORITY MATRIX AMOUNT"); - APPROVAL OF ALL BORROWING BY THE ORGANIZATION OR A SUBSIDIARY FOR CAPITAL OR OPERATING PURPOSES, AND ALL GUARANTEES OF INDEBTEDNESS, INCLUDING ANY OPERATING LEASE IN AN AMOUNT GREATER THAN ONE MILLION DOLLARS ($1,000,000) DURING THE INITIAL LEASE TERM, NOT INCLUDING RENEWALS AND/OR EXTENSIONS; - APPROVAL OF ALL LOANS IN EXCESS OF THE AUTHORITY MATRIX AMOUNT BY THE ORGANIZATION OR A SUBSIDIARY TO PERSONS OR ENTITIES OTHER THAN THE SOLE MEMBER OF ORGANIZATION OR AN ENTITY CONTROLLED BY THE SOLE MEMBER OF ORGANIZATION; - THE CREATION OF ANY ENTITY CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE ORGANIZATION; AND - THE ORGANIZATION'S OR ANY SUBSIDIARY'S INVESTMENTS OF CASH AND/OR RESERVES, WHETHER ON AN INDIVIDUAL BASIS OR AS PART OF A POOLED INVESTMENT STRATEGY. IN ADDITION TO THE RESERVED POWERS RETAINED EXCLUSIVELY BY THE SOLE MEMBER OF ORGANIZATION ABOVE, THE SOLE MEMBER OF ORGANIZATION HAS DELEGATED CERTAIN RESERVED POWERS IN ORGANIZATION REGARDING MANAGEMENT AND GOVERNANCE TO SPECTRUM HEALTH HOSPITALS D/B/A SPECTRUM HEALTH HOSPITAL GROUP ("SHHG"), THE BOARD OF WHICH OVERSEES ALL OF THE HOSPITAL OPERATIONS OF THE SOLE MEMBER OF ORGANIZATION. THE SOLE MEMBER OF ORGANIZATION ALSO RETAINS THE UNILATERAL AUTHORITY TO EXERCISE ANY OF THE RESERVED POWERS BELOW. THE ACTIONS LISTED BELOW MAY BE UNILATERALLY CAUSED AND OR TAKEN BY SHHG, WITHIN ITS SOLE AND EXCLUSIVE POWER AND DISCRETION AND SHALL NOT BE DEEMED AUTHORIZED UNLESS AND UNTIL APPROVED BY SHHG: - HIRING, DISCHARGE, AND EVALUATION OF THE ORGANIZATION'S PRESIDENT AND/OR CEO AS DELEGATED BY THE SOLE MEMBER OF ORGANIZATION'S BOARD OF DIRECTORS TO THE SOLE MEMBER OF ORGANIZATION'S CHIEF EXECUTIVE OFFICER (OR DESIGNEE) OR SHHG'S PRESIDENT; - THE ADOPTION OF THE ANNUAL OPERATING AND CAPITAL BUDGETS OF THE ORGANIZATION, AND ANY AMENDMENTS TO SUCH BUDGETS IN EXCESS OF THE AUTHORITY MATRIX AMOUNT; - THE ADOPTION OF THE ORGANIZATION'S STRATEGIC PLANS; - THE ADOPTION OF AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS OF THE ORGANIZATION; - MERGER OR CONSOLIDATION OF THE ORGANIZATION OR A SUBSIDIARY, ANY OTHER CHANGE IN CONTROL, OWNERSHIP PERCENTAGES OR CAPITAL STRUCTURE OF THE ORGANIZATION OR A SUBSIDIARY; - SALE OR TRANSFER OF MORE THAN TEN PERCENT (10%) OF THE ASSETS OF THE ORGANIZATION OR A SUBSIDIARY TO ANY PERSON OR ENTITY NOT CONTROLLED BY THE SOLE MEMBER OF ORGANIZATION; - DISSOLUTION OF THE ORGANIZATION; - THE SELECTION AND RETENTION OF AUDITORS FOR THE ORGANIZATION OR A SUBSIDIARY; AND - ANY OTHER APPROVAL FOR WHICH THE SOLE MEMBER OF ORGANIZATION'S APPROVAL IS REQUIRED BY LAW.
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 VICE PRESIDENT OF FINANCE OR CHIEF FINANCIAL OFFICER) AND SHARED WITH THE MEMBERS OF THE BOARD OF DIRECTORS. 4. THE ORGANIZATION'S VICE PRESIDENT OF FINANCE OR 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 HOSPITALS. 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." FINANCIAL PERFORMANCE IS DISCUSSED AT AN ANNUAL PUBLIC MEETING HELD 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.
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	BENEFICIAL INTEREST IN FOUNDATION ASSETS - 4869301; MINIMUM PENSION LIABILITY - 46098348; RELATED PARTY TRANSFERS - -43034488; K-1 INCOME/LOSS - 22248;
OVERSIGHT OF THE AUDIT	FORM 990, PART XII, LINE 2C	THE FINANCIAL STATEMENTS OF THE FILING ORGANIZATION WERE AUDITED BY AN INDEPENDENT AUDITOR AS PART OF THE CONSOLIDATED AUDIT OF SPECTRUM HEALTH SYSTEM (EIN 38-3382353). THE OVERSIGHT OF THAT AUDIT IS BEING ASSUMED BY SPECTRUM HEALTH SYSTEM, THE SOLE MEMBER OF THE ORGANIZATION.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (9 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
SPECTRUM HEALTH SYSTEM
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	MANAGEMENT	MI	501(C)(3)	11 - Type III - FI	NA	false
SPECTRUM HEALTH FOUNDATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	PHILANTHROPY	MI	501(C)(3)	7	SPECTRUM HEALTH SYSTEM	false
SPECTRUM HEALTH CONTINUING CARE
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	REHAB/CARE	MI	501(C)(3)	9	SPECTRUM HEALTH SYSTEM	false
PRIORITY HEALTH
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	HMO	MI	501(C)(4)	N/A	SPECTRUM HEALTH SYSTEM	false
REED CITY HOSPITAL CORPORATION
300 N PATTERSON RD	REED CITY	MI	49677	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false
NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION
212 S SULLIVAN AVENUE	FREMONT	MI	49412	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false
ZEELAND COMMUNITY HOSPITAL
8333 FELCH STREET	ZEELAND	MI	49464	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false
SPECTRUM HEALTH UNITED
615 S BOWER	GREENVILLE	MI	48838	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false
SPECTRUM HEALTH PRIMARY CARE PTNRS
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false

Form990 Schedule R Part IV Form990ScheduleRPartIV (11 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity	Share Of Total IncomeShareOfTotalIncome	Share Of EOY AssetsShareOfEOYAssets	Percentage OwnershipPercentageOwnership	Controlled OrgControlledOrg	Direct Controlling Entity NADirectControllingEntityNA
HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION
330 BARCLAY NE	GRAND RAPIDS	MI	49503	383264184	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	606630	311167	0.8696	true
PARTNERSHIP FOR CHILDREN'S HEALTH
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	383364676	MGED CARE	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	0	0	1	true
THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	830464302	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	2240765	1734369	0.9827	true
CAMPUS TOWNE CENTER CONDO ASSC
4868 LAKE MICHIGAN DRIVE	ALLENDALE	MI	49401	382910067	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	6945	322333	0.9	true
PRIORITY HEALTH MANAGED BENEFITS
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	383085182	ADMIN	MI		C CORPORATION					N/A
MICHIGAN MEDICAL PATIENT CARE
1840 WEALTY ST SE MC 498	GRAND RAPIDS	MI	49506	382851295	MEDICAL	MI		C CORPORATION					N/A
WEST MICHIGAN HEART
2900 BRADFORD STREET NE	GRAND RAPIDS	MI	49525	382125186	PHYSICIANS	MI		C CORPORATION					N/A
SPECTRUM HEALTH PHYSICIAN ALLIANCE
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	371655728	PHYSICIANS	MI		C CORPORATION					N/A
35 MICHIGAN STREET CONDOMINIUM ASSOCIATION
35 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	272193084	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	803120	154921	0.931	true
LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION
145 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734150	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	2498277	140170	0.8284	true
MUSCULOSKELETAL CENTER CONDOMINIUM ASSOCIATION
230 MICHIGAN NE STE 300	GRAND RAPIDS	MI	49503	383180086	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	146755	55966	0.8954	true

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

Transactions Related Orgs Table TransactionsRelatedOrgsTable (7 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
PRIORITY HEALTH
L	308468162	GAAP, CASH, OR FMV
PRIORITY HEALTH
M	83472008	GAAP, CASH, OR FMV
35 MICHIGAN CONDOMINIUM ASSOCIATION
Q	792823	GAAP, CASH OR FMV
HELEN DEVOS WOMEN AND CHILDREN'S HEALTH PAVILION ASSN
Q	631353	GAAP, CASH OR FMV
THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSN
Q	2284013	GAAP, CASH, OR FMV
LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSN
Q	2992765	GAAP, CASH OR FMV
CAMPUS TOWNE CENTER CONDO ASSC
Q	17130	GAAP, CASH OR FMV

Form990 Schedule R Part VII Form990ScheduleRPartVII

Field	Value	IRS element (for citing)
Identifier	IDENTIFICATION OF RELATED ORGANIZATIONS	Identifier
Return Reference	PART IV	ReturnReference
Explanation	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.	Explanation