COREWELL HEALTH: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: COREWELL HEALTH (EIN 38-1360529)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2013-05-05
IRS object ID: 201301259349300105
Schema version: 2011v1.2
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	2013-05-05T19:00:21-05:00	Timestamp
Tax Period End Date	2012-06-30	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	2011-07-01	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	6163912754	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Michigan Ave 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	VICE PRESIDENT FINANCE	Title
Date Signed	2013-01-10	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	2011	TaxYear
Build TS	2016-02-25 16:41:14Z	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 Ave NE	AddressLine1
City	Grand Rapids	City
State	MI	State
ZIP Code	49503	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1712401091	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	14	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	10659	TotalNbrEmployees
Total Nbr Volunteers	2550	TotalNbrVolunteers
Total Gross UBI	3177985	TotalGrossUBI
Net Unrelated Business Txbl Income	280536	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	20748886	ContributionsGrantsPriorYear
Contributions Grants Current Year	7751201	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1395020022	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1535368517	ProgramServiceRevenueCY
Investment Income Prior Year	48430676	InvestmentIncomePriorYear
Investment Income Current Year	21899760	InvestmentIncomeCurrentYear
Other Revenue Prior Year	-1042468	OtherRevenuePriorYear
Other Revenue Current Year	955107	OtherRevenueCurrentYear
Total Revenue Prior Year	1463157116	TotalRevenuePriorYear
Total Revenue Current Year	1565974585	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1350046	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1158948	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	600746006	SalariesEtcPriorYear
Salaries Etc Current Year	567743425	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	730038977	OtherExpensePriorYear
Other Expenses Current Year	887016575	OtherExpensesCurrentYear
Total Expenses Prior Year	1332135029	TotalExpensesPriorYear
Total Expenses Current Year	1455918948	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	131022087	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	110055637	RevenuesLessExpensesCY
Total Assets BOY	2327633251	TotalAssetsBOY
Total Assets EOY	2312070469	TotalAssetsEOY
Total Liabilities BOY	1175057118	TotalLiabilitiesBOY
Total Liabilities EOY	1099426153	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1152576133	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1212644316	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	1206796915	Expense
Grants	1158948	Grants
Revenue	1532225414	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	1206796915	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	644	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	10659	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	true	ForeignFinancialAccount
Name Of Foreign Country	CJ	NameOfForeignCountry
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	14	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	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 Ave 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 (54 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
HARRY KNOPKE
Chair	2.00	X	X	0	0	0
KEVIN SPLAINE
Ex-Officio/President SHH	50.00	X	X	587694	0	214823
MICHELLE VAN DYKE
Vice Chair - Part Year	2.00	X	X	0	0	0
PATRICK MILES
Treasurer	2.00	X	X	0	0	0
CHARLES LIPPERT
Director - Part Year	2.00	X		0	0	0
DAVID KRHOVSKY MD
Ex-Officio	2.00	X		0	0	0
DAVID LANGWORTHY
Director	2.00	X		0	0	0
DAVID MACK
Director	2.00	X		0	0	0
DON HENRY
Director	2.00	X		0	0	0
JAMES FUSON MD
Director	2.00	X		0	403618	39441
KAHN NEDD MD
Director	2.00	X		0	0	0
MATTHEW VAN VRANKEN
Ex-Officio	42.00	X		1053788	0	314403
MELONIE ICE MD
Ex-Officio - Part Year	2.00	X		25000	0	0
PATRICIA GARDNER
Director - Part Year	2.00	X		0	0	0
RICHARD BREON
Ex-Officio - Part Year	2.00	X		0	1599221	543543
SANDRA COTTINGHAM MD PHD
Director	2.00	X		0	0	0
THOMAS HAAS
Director	2.00	X		0	0	0
THOMAS MALVITZ MD
Director	2.00	X		5000	0	0
WILLIAM BOER
Ex-Officio	2.00	X		0	0	0
JOSEPH FIFER
VP, Hospital Finance - PY	48.00		X	464605	0	165731
LISA SHANNON
Chief Operating Officer	50.00		X	416961	0	129430
MARC CHIRCOP
SVP, Regional Relations	40.00		X	496257	0	185237
RONALD KNAUS
VP, Hospital Finance	2.00		X	0	345189	146926
WILLIAM JEWELL
Secretary	50.00		X	287587	0	84011
DAVID BEACH
VP, HR - SH Hosp Group	50.00			279505	0	69325	X
DAVID DULL
VP, Quality - Part Year	46.00			478825	0	136520	X
JAMES WILSON
President, Blodgett PY	50.00			775055	0	118934	X
PAUL BONIS
President, Blodgett	50.00			372913	0	114178	X
RALPH ROGERS MD
VP, Medical Affairs	46.00			565198	0	219575	X
ROBERT CONNORS
President, DVCH	50.00			548744	0	178099	X
RONALD SAGRITALO
Chief Compliance Officer	50.00			212361	0	95522	X
SHAWN ULREICH
CNE, VP Clinical Operations	50.00			445537	0	166286	X
ASGHAR KHAGHANI
Surgical Director	50.00			759790	0	16158		X
DAVID MATISOFF
Physician	50.00			475120	0	58989		X
JOHN DYSART
Physician	50.00			470256	0	54089		X
ROBERT BACH
Physician	50.00			443067	0	31785		X
ROBERT HUBERS
Director, Aeromed	50.00			353806	0	37280		X
BRIDGET TUCKER-GONDER
VP & System Chief Risk Officer	50.00			0	273665	102069			X
CHRISTOPHER BASKEL
Dir, System Supply Chain	50.00			170618	0	29725			X
CRYSTAL JANUARY-CRAFT
Dir, Talent & Org Development	50.00			177349	0	22822			X
EDWARD KOLLER
Former KE	50.00			0	187685	27509			X
ERIC BOONSTRA
Former KE	50.00			218196	0	13704			X
JASON JOSEPH
Dir, TIS	50.00			193574	0	18544			X
JONATHAN FLYTE
Former KE	50.00			312029	0	101648			X
KRISTINE WHITE
Pres, SH Innovations, LLC	0.00			0	299439	118974			X
LARRY GENZINK
Dir, Diagnostic Imaging	48.00			166865	0	25347			X
LINDA FOX
Former KE	50.00			117595	0	0			X
MATTHEW DAVIS
VP, Operations, SHMG	50.00			0	266834	44348			X
PETER B LUNDEEN MD
Physician Solutions Architect	48.00			259455	0	29494			X
SCOTT DRESEN
VP, TIS Technology Svcs	50.00			0	257802	114251			X
SHARI SCHWANZL
VP, Nursing Svcs, HDVCH	50.00			267277	0	98284			X
STEVEN SARROS
Former KE	50.00			563931	0	108051			X
TANJA OQUENDO
Former KE	50.00			225753	0	0			X
TRACY MCKNIGHT
Sr Dir, Revenue Cycle	50.00			185150	0	26869			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	12374861	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	3633452	TotalReportableCompFrmRltdOrgs
Total Other Compensation	4001923	TotalOtherCompensation
Number Individuals GT100 K	314	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	23711035
THE CHRISTMAN COMPANY
634 FRONT AVE NW	GRAND RAPIDS	MI	49504	CONSTRUCTION	14157976
WOLVERINE CONSTRUCTION MGMT
4045 BARDEN SE	GRAND RAPIDS	MI	49512	CONSTRUCTION	9003724
NEONATAL ASSOCIATES PC
100 MICHIGAN STREET NE	GRAND RAPIDS	MI	49503	MEDICAL SERVICES	6235469
GREAT LAKES NEUROSURGICAL
414PLYMOUTH AVE NE	GRAND RAPIDS	MI	49505	MEDICAL SERVICES	3536324

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	145	NumberOfContractorsGT100K
Related Organizations	5682727	RelatedOrganizations
Government Grants	2068474	GovernmentGrants
Total Contributions	7751201	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount	Unrelated Business RevenueUnrelatedBusinessRevenue
PROGRAM SERVICE REVENUE	622110	1470873220	1470873220
SHARED SERVICES	541200	20438292	20438292
CAFETERIA	722212	9720732		$9,720,732
PATIENT REVENUE - REF LAB	900099	2778901			2778901
OTHER HOSPITAL OPERATING INCOME	900099	3623066	3623066

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	27934306	TotalRevenueColumn
Related Or Exempt Function Income	27535222	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	399084	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	1535368517	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	17220249	TotalRevenueColumn
Exclusion	$17,220,249	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	2432528	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	1477421	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	955107	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	955107	TotalRevenueColumn
Exclusion	$955,107	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	149528512	Securities
Other	100084	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	144883883	Securities
Other	65202	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	4644629	Securities
Other	34882	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	4679511	TotalRevenueColumn
Related Or Exempt Function Income	34882	RelatedOrExemptFunctionIncome
Exclusion	$4,644,629	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

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	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1565974585	TotalRevenueColumn
Related Or Exempt Function Income	1522504682	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	3177985	UnrelatedBusinessRevenue
Exclusion	$32,540,717	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	1158948	Total
Program Services	1158948	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	9146580	Total
Program Services	8396786	ProgramServices
Management And General	749794	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	66017	Total
Program Services	63201	ProgramServices
Management And General	2816	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	427769533	Total
Program Services	388296914	ProgramServices
Management And General	39472619	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	21080752	Total
Program Services	21080752	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	77508296	Total
Program Services	66943000	ProgramServices
Management And General	10565296	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	32172247	Total
Program Services	29203662	ProgramServices
Management And General	2968585	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	1884231	Total
Program Services	275874	ProgramServices
Management And General	1608357	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	412597	Total
Management And General	412597	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	80816307	Total
Program Services	75245377	ProgramServices
Management And General	5570930	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1940850	Total
Program Services	353434	ProgramServices
Management And General	1587416	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	13671081	Total
Program Services	10143942	ProgramServices
Management And General	3527139	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	3280962	Total
Program Services	2691688	ProgramServices
Management And General	589274	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	50971749	Total
Program Services	40157565	ProgramServices
Management And General	10814184	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	2052203	Total
Program Services	1551964	ProgramServices
Management And General	500239	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	557717	Total
Program Services	313910	ProgramServices
Management And General	243807	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	38856068	Total
Program Services	38856068	ProgramServices

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	100797147	Total
Program Services	98023965	ProgramServices
Management And General	2773182	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	9313756	Total
Program Services	9311893	ProgramServices
Management And General	1863	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
BAD DEBTS	43945817	43945817
SHARED SVCS/MGMT FEES	275710172	110822929	164887243
MEDICAL AND OTHER SUPPLIES	253493242	252612413	880829
MISCELLANEOUS EXPENSE	9312676	7346813	1965863

All Other Expenses AllOtherExpenses

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

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1455918948	Total
Program Services	1206796915	ProgramServices
Management And General	249122033	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	35366	BOY
EOY	29714	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	800794	BOY
EOY	35231164	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	3933606	BOY
EOY	3863338	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	147799350	BOY
EOY	148909503	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	30328207	BOY
EOY	27942078	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	25475700	BOY
EOY	18571585	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1898469451	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	843025777	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1036586486	BOY
EOY	1055443674	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	59220215	BOY
EOY	38223853	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	5355705	BOY
EOY	3108991	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	90104702	BOY
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	4281833	BOY
EOY	3725275	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	923711287	BOY
EOY	977021294	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2327633251	BOY
EOY	2312070469	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	161900494	BOY
EOY	151642133	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
BOY	2652993	BOY
EOY	3338369	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	3933606	BOY
EOY	3761148	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	568425668	BOY
EOY	644211896	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	69731508	BOY
EOY	93417640	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	368412849	BOY
EOY	203054967	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1175057118	BOY
EOY	1099426153	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1074948136	BOY
EOY	1133302820	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	47377431	BOY
EOY	46228608	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	30250566	BOY
EOY	33112888	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1152576133	BOY
EOY	1212644316	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2327633251	BOY
EOY	2312070469	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	110055637	ReconcilationRevenueExpenses
Reconcilation Other Changes	-49987454	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
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	1142927373	OtherCostOrOtherBasis
Depreciation	361403902	Depreciation
Book Value	781523471	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	39667011	OtherCostOrOtherBasis
Depreciation	19341887	Depreciation
Book Value	20325124	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	673599904	OtherCostOrOtherBasis
Depreciation	449476525	Depreciation
Book Value	224123379	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	26295752	OtherCostOrOtherBasis
Depreciation	12803463	Depreciation
Book Value	13492289	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1055443674	TotalOfBookValueLandBuildings

Other Assets OtherAssets (8 entries)

DescriptionDescription	Book ValueBookValue
CAPITAL ACCUMULATED ACCTS	3828369
PREPAID PENSION LIABILITY	15930904
PREPAID INSURANCE PREMIUMS	3900036
OTHER LT ASSETS-PH NOTE RECEIVABLE	30039572
PREPAID RENT-WMRL	2684346
FAS 136 ASSETS	79341496
DUE FROM AFFILIATES	817818520
MISC/OTHER	23478051

Field	Value	IRS element (for citing)
Total Book Value Other Assets	977021294	TotalBookValueOtherAssets
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
DUE TO AFFILIATES	$69,447,851
MINORITY INTEREST IN SHH JV	$64,245
THIRD PARTY PAYABLE	$32,636,938
PBO PENSION LIABILITY	$100,564,623
OTHER LT LIABILITIES	$341,310

Field	Value	IRS element (for citing)
Total Of Amounts	203054967	TotalOfAmounts

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	FIN 48 FOOTNOTE	Identifier
Return Reference	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, 2012 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	15764923	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	15764923	NetCommunityBenefitExpense
Percent Of Total Expense	0.01120	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	285104271	TotalCommunityBenefitExpense
Direct Offsetting Revenue	245855105	DirectOffsettingRevenue
Net Community Benefit Expense	39249166	NetCommunityBenefitExpense
Percent Of Total Expense	0.02780	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	300869194	TotalCommunityBenefitExpense
Direct Offsetting Revenue	245855105	DirectOffsettingRevenue
Net Community Benefit Expense	55014089	NetCommunityBenefitExpense
Percent Of Total Expense	0.03900	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	7569143	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	7569143	NetCommunityBenefitExpense
Percent Of Total Expense	0.00540	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Total Community Benefit Expense	25711073	TotalCommunityBenefitExpense
Direct Offsetting Revenue	9736134	DirectOffsettingRevenue
Net Community Benefit Expense	15974939	NetCommunityBenefitExpense
Percent Of Total Expense	0.01130	PercentOfTotalExpense

Subsidized Health Services SubsidizedHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	5318385	TotalCommunityBenefitExpense
Direct Offsetting Revenue	1758000	DirectOffsettingRevenue
Net Community Benefit Expense	3560385	NetCommunityBenefitExpense
Percent Of Total Expense	0.00250	PercentOfTotalExpense

Research Research

Field	Value	IRS element (for citing)
Total Community Benefit Expense	3876000	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	3876000	NetCommunityBenefitExpense
Percent Of Total Expense	0.00270	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2589461	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	2589461	NetCommunityBenefitExpense
Percent Of Total Expense	0.00180	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	45064062	TotalCommunityBenefitExpense
Direct Offsetting Revenue	11494134	DirectOffsettingRevenue
Net Community Benefit Expense	33569928	NetCommunityBenefitExpense
Percent Of Total Expense	0.02370	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	345933256	TotalCommunityBenefitExpense
Direct Offsetting Revenue	257349239	DirectOffsettingRevenue
Net Community Benefit Expense	88584017	NetCommunityBenefitExpense
Percent Of Total Expense	0.06270	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	0.00010	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	87272	TotalCommunityBuildingExpense
Net Community Building Expense	87272	NetCommunityBuildingExpense
Percent Of Total Expense	0.00010	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	222272	TotalCommunityBuildingExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Building Expense	222272	NetCommunityBuildingExpense
Percent Of Total Expense	0.00020	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	true	BadDebtExpenseReported
Bad Debt Expense	$43,945,817	BadDebtExpenseAmount
Amount Attributable To	0	AmountAttributableTo
Amount Reimbursed By Medicare	393043576	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	459479601	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-66436025	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	true	ProvisionForCharityCare
Number Of Hospital Facilities	2	NumberOfHospitalFacilities

Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA (2 entries)

Facility NumberFacilityNumber	Address Line1Address/AddressLine1	CityAddress/City	StateAddress/State	ZIP CodeAddress/ZIPCode	Licensed HospitalLicensedHospital	General Medical And SurgicalGeneralMedicalAndSurgical	Childrens HospitalChildrensHospital	Teaching HospitalTeachingHospital	Research FacilityResearchFacility	Er24 HoursEr24Hours	Er OtherErOther
SPECTRUM HEALTH BUTTERWORTH
1	100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	X	X	X	X	X	X	X
SPECTRUM HEALTH BLODGETT
2	1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	X	X		X		X

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 (18 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.
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)	43,945,817
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.
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 - financial statement footnote	Schedule H, Part III, Line 4	CONSOLIDATED FINANCIAL STATEMENT FOOTNOTE EXTRACT RELATED TO UNCOLLECTIBLE ACCOUNTS: 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. AFTER AMOUNTS DUE FROM THIRD-PARTY PAYORS ARE SATISFIED, AND REASONABLE EFFORTS TO COLLECT FROM THE PATIENT HAVE BEEN EXHAUSTED, THE SYSTEM FOLLOWS ESTABLISHED GUIDELINES FOR PLACING CERTAIN PAST-DUE PATIENT BALANCES WITH EXTERNAL COLLECTION AGENCIES. COSTING METHODOLOGY USED IN DETERMINING THE FIGURES REPORTED IN SCHEDULE H, PART III, SECTION A: ALL CHARGES ARE REPORTED AT GROSS, WHICH IS CONSISTENT WITH THE REPORTING METHODOLOGY USED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. RATIONALE FOR INCLUDING BAD DEBTS (AT GROSS CHARGES) IN SCHEDULE H, PART III, LINE 2: BAD DEBTS REPRESENT AN UNREIMBURSED LIABILITY TO THE ORGANIZATION AND FURTHER DEMONSTRATE HOW, BY ASSUMING THOSE COSTS, THE ORGANIZATION PROVIDES AND FULFILLS A HEALTH NEED IN THE COMMUNITY. IN ADDITION, EMERGENCY CARE IS PROVIDED TO PATIENTS REGARDLESS OF THEIR ABILITY TO PAY FOR SERVICES. SOME SERVICES ARE PROVIDED TO INDIVIDUALS WHO QUALIFY FOR FINANCIAL ASSISTANCE BUT, FOR PERSONAL OR OTHER PRIVATE REASONS, DON'T APPLY FOR FINANCIAL ASSISTANCE. USING THIS INFORMATIONAL TAX RETURN FOR ITS INTENDED PURPOSE, THE ORGANIZATION CHOOSES TO BE FULLY TRANSPARENT AND SHARE ALL OF THE COSTS OF PROVIDING CHARITY CARE AND COMMUNITY BENEFITS TO THE COMMUNITIES WE SERVE, WHICH INCLUDES CHARITY CARE, THE COSTS OF FREE OR SUBSIDIZED COMMUNITY PROGRAMS, BAD DEBT EXPENSES AND SHORTFALLS IN GOVERNMENT REIMBURSEMENTS (MEDICARE AND MEDICAID). RATIONALE FOR REPORTING ZERO ON SCHEDULE H, PART III, LINE 3 (OR RATIONALE FOR EXCLUDING A PORTION OF BAD DEBT AMOUNTS AS COMMUNITY BENEFIT): THE ORGANIZATION HAS NOT IDENTIFIED 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 RELATES TO PATIENTS WHO WOULD QUALIFY FOR CHARITY CARE (HAD THEY PROVIDED INFORMATION TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE), A REPORTABLE FIGURE CANNOT BE REASONABLY ESTIMATED. THE ORGANIZATION IS IN THE PROCESS OF IMPLEMENTING A "PROPENSITY TO PAY" EVALUATION TOOL TO PROACTIVELY ASSESS PAYMENT RISK AND USE PREDICTIVE ANALYSIS TO DETERMINE A PATIENT'S LIKELIHOOD TO PAY MEDICAL BILLS. WITH THIS INFORMATION, THE ORGANIZATION WILL BE ABLE TO INITIATE MORE PRODUCTIVE FINANCIAL COUNSELING DISCUSSIONS WHICH WILL ULTIMATELY RESULT IN THE REDUCTION OF PATIENT BAD DEBT.
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'S COLLECTION POLICY THAT APPLIES TO THE LARGEST NUMBER OF ITS PATIENTS DURING THE TAX YEAR CONTAINS PROVISIONS TO ENSURE COLLECTION ACTIVITY OCCURS ONLY FOR THOSE WHO ARE UNWILLING TO PAY, OPPOSED TO THOSE NOT ABLE. PATIENTS EXPRESSING OR IDENTIFIED AS HAVING INABILITY TO PAY ARE ASSESSED FOR ASSISTANCE.
Used FPG to determine eligibility for providing discounted care criteria	Schedule H, Part V Section B, Line 10	(1) SPECTRUM HEALTH BUTTERWORTH - 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.;(2) SPECTRUM HEALTH BLODGETT - 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 11h	(1) SPECTRUM HEALTH BUTTERWORTH - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;(2) SPECTRUM HEALTH BLODGETT - 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 13g	(1) SPECTRUM HEALTH BUTTERWORTH - 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. ALTHOUGH THE POLICY ITSELF IS NOT PUBLICLY POSTED IN WAITING ROOMS OR ATTACHED TO BILLS, THERE IS REFERENCE THAT IT IS AVAILABLE. THE ORGANIZATION IS REVIEWING ITS POLICIES COMPARED TO THE REQUIREMENTS OF THE 501(R) PROPOSED REGULATIONS THAT WERE PUBLISHED ON JUNE 22, 2012.;(2) SPECTRUM HEALTH BLODGETT - 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. ALTHOUGH THE POLICY ITSELF IS NOT PUBLICLY POSTED IN WAITING ROOMS OR ATTACHED TO BILLS, THERE IS REFERENCE THAT IT IS AVAILABLE. THE ORGANIZATION IS REVIEWING ITS POLICIES COMPARED TO THE REQUIREMENTS OF THE 501(R) PROPOSED REGULATIONS THAT WERE PUBLISHED ON JUNE 22, 2012.;
Means used to determine amounts billed	Schedule H, Part V Section B, Line 19d	(1) SPECTRUM HEALTH BUTTERWORTH - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;(2) SPECTRUM HEALTH BLODGETT - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;
Needs assessment.	Schedule H, Part VI, Line 2	THE VISION OF "KENT COUNTY WORKING TOGETHER FOR A HEALTHIER TOMORROW" IS A HIGH QUALITY OF LIFE, HEALTH, AND WELL-BEING FOR ALL PEOPLE IN KENT COUNTY. THE KENT COUNTY COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) IS A SYSTEMATIC PROCESS FOR INVOLVING COMMUNITY PARTNERS IN EXAMINING INDICATORS OF HEALTH IN THE POPULATION, GATHERING INPUT FROM COMMUNITY MEMBERS, IDENTIFYING STRATEGIC ISSUES, AND IDENTIFYING STRATEGIC PRIORITIES THAT, IF ADDRESSED, WOULD IMPROVE THE HEALTH OF KENT COUNTY RESIDENTS. COMMUNITY PARTNERS THAT SPONSORED THE CHNA WERE THE KENT COUNTY HEALTH DEPARTMENT AND SEVERAL NON-PROFIT COMMUNITY HOSPITALS. THESE PARTNERS CONVENED A LARGE COALITION THAT REPRESENTED THE AGENCIES AND INSTITUTIONS IN THE COUNTY THAT IMPACT HEALTH. THESE PARTNERS ALSO CONTRACTED WITH THE MICHIGAN PUBLIC HEALTH INSTITUTE TO FACILITATE A COMMUNITY HEALTH NEEDS ASSESSMENT AND HEALTH IMPROVEMENT PLAN FOR KENT COUNTY. THE MISSION OF THE KENT COUNTY CHNA PROCESS IS TO ENSURE THAT THE PEOPLE OF KENT COUNTY ARE EMPOWERED TO ACHIEVE LIFELONG PHYSICAL, MENTAL AND SOCIAL WELLBEING THROUGH 1) EQUAL ACCESS TO HIGH QUALITY, AFFORDABLE HEALTHCARE; 2) A COORDINATED SYSTEM OF CARE THAT IS LOCAL, PREVENTIVE, HOLISTIC, AND PATIENT CENTERED; AND 3) AN ENVIRONMENT THAT SUPPORTS HEALTHY LIVING FOR ALL. FIVE STRATEGIC PRIORITIES THAT ALIGN WITH THE MISSION TO ADDRESS THROUGH A COMMUNITY HEALTH IMPROVEMENT PLAN ARE: 1. INCREASE THE PROPORTION OF COMMUNITY MEMBERS, INCLUDING THE UNINSURED AND THE WORKING POOR, THAT HAVE ACCESS TO AFFORDABLE HEALTHCARE TO PROMOTE EQUAL ACCESS TO HIGH QUALITY, AFFORDABLE HEALTHCARE. 2. INCREASE THE NUMBER OF PROVIDERS AVAILABLE THAT ACCEPT MEDICAID OR OFFER LOW-COST/FREE SERVICES TO PROMOTE A COORDINATED SYSTEM OF CARE THAT IS LOCAL, PREVENTIVE, HOLISTIC, AND PATIENT CENTERED. 3. REDUCE DISPARITIES IN ADEQUACY OF PRENATAL CARE TO PROMOTE A COORDINATED SYSTEM OF CARE THAT IS LOCAL, PREVENTIVE, HOLISTIC, AND PATIENT CENTERED. 4. INCREASE HEALTHY EATING BY ENSURING ACCESS TO HEALTHY FOODS TO PROMOTE AN ENVIRONMENT THAT SUPPORTS HEALTHY LIVING FOR ALL. 5. REDUCE THE DISPARITY IN HEALTH RISK FACTORS AND PROTECTIVE FACTORS BETWEEN STUDENTS TO PROMOTE AN ENVIRONMENT THAT SUPPORTS HEALTHY LIVING FOR ALL.
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 AT A GLANCE 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 METROPOLITAN HEALTH, SPECTRUM HEALTH-BUTTERWORTH CAMPUS, SPECTRUM HEALTH-BLODGETT CAMPUS, 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.
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. 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 $204 MILLION IN COMMUNITY BENEFIT DURING ITS 2012 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.

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (11 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Purpose Of GrantPurposeOfGrant
ASTHMA NETWORK OF WEST MI
390 JEFFERSON SE STE 3	GRAND RAPIDS	MI	49503	383351467	501(C)(3)	67730	0	ASTHMA PREVENTION
CHERRY STREET HEALTH SERVICES
550 CHERRY ST SE	GRAND RAPIDS	MI	49503	382853534	501(C)(3)	500000	0	MEDICAL & DENTAL CARE
GRAND RAPIDS AFRICAN AMER HEALTH INST
301 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	061658200	501(C)(3)	30000	0	DISEASE PREVENTION
HEALTH INTERVENTION SERVICES
15 ANDRE ST	GRAND RAPIDS	MI	49503	383273825	501(C)(3)	40000	0	HEALTH ACCESS
PROJECT ACCESS
233 EAST FULTON STE 266	GRAND RAPIDS	MI	49503	611481271	501(C)(3)	70000	0	COORDINATE MEDICAL CARE
MEL TROTTER MINISTRIES SHELTER FOR PUBLIC INEBRIATES
225 COMMERCE SW	GRAND RAPIDS	MI	49503	381410467	501(C)(3)	70000	0	SOBRIETY FOR CLIENTS
WISE PROJECT
935 BAXTER SE	GRAND RAPIDS	MI	49503	382779590	501(C)(3)	50700	0	CARDIOVASCULAR OUTCOME
YMCA
475 LAKE MICHIGAN DR NW	GRAND RAPIDS	MI	49503	381358058	501(C)(3)	153518	0	FIGHTING OBESITY
FIRST STEPS- FIT KIDS PROGRAM
118 COMMERCE SW	GRAND RAPIDS	MI	49503	270640886	501(C)(3)	25000	0	PEDIATRIC MEDICAL PROGRAM
FERGUSON RENAISSANCE CENTER
72 SHELDON SE	GRAND RAPIDS	MI	49503	383545741	501(C)(3)	135000	0	MEDICAL & MENTAL HEALTH
EXODUS BUILDING
322 FRONT AVE SW	GRAND RAPIDS	MI	49504	270526744	501(C)(3)	15000	0	LIFE RECOVERY SERVICES

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	11	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)
First Class Or Charter Travel	X	FirstClassOrCharterTravel
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	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (39 entries)

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
752266	0	0	0	7524	0	0	0	16158	0	775948	0	0	0
BRIDGET TUCKER-GONDER
0	212885	0	59730	0	1050	0	61758	0	40310	0	375733	0	12084
CHRISTOPHER BASKEL
146827	0	20544	0	3247	0	10807	0	18919	0	200343	0	0	0
CRYSTAL JANUARY-CRAFT
151326	0	24776	0	1247	0	7034	0	15788	0	200171	0	0	0
DAVID BEACH
239317	0	35202	0	4986	0	20906	0	48419	0	348830	0	0	0
DAVID DULL
346489	0	106463	0	25873	0	86165	0	50355	0	615345	0	39891	0
DAVID MATISOFF
467789	0	0	0	7331	0	38550	0	20439	0	534109	0	0	0
EDWARD KOLLER
0	161078	0	25467	0	1140	0	11608	0	15901	0	215194	0	0
ERIC BOONSTRA
118996	0	38300	0	60900	0	3078	0	10626	0	231900	0	0	0
JAMES FUSON MD
0	397784	0	0	0	5834	0	24500	0	14941	0	443059	0	0
JAMES WILSON
518504	0	96977	0	159574	0	78192	0	40742	0	893989	0	36977	0
JASON JOSEPH
165350	0	26420	0	1804	0	6713	0	11831	0	212118	0	0	0
JOHN DYSART
467789	0	0	0	2467	0	33650	0	20439	0	524345	0	0	0
JONATHAN FLYTE
233483	0	77295	0	1252	0	60618	0	41030	0	413677	0	25956	0
JOSEPH FIFER
345996	0	116392	0	2217	0	103657	0	62074	0	630336	0	40380	0
KEVIN SPLAINE
461676	0	119188	0	6830	0	148048	0	66774	0	802517	0	0	0
KRISTINE WHITE
0	220697	0	76339	0	2403	0	78292	0	40682	0	418413	0	27578
LARRY GENZINK
145933	0	20663	0	269	0	10419	0	14928	0	192212	0	0	0
LINDA FOX
26104	0	0	0	91490	0	0	0	0	0	117595	0	0	0
LISA SHANNON
331005	0	82240	0	3717	0	79057	0	50373	0	546391	0	23735	0
MARC CHIRCOP
377526	0	102560	0	16170	0	124745	0	60492	0	681494	0	0	0
MATTHEW DAVIS
0	200957	0	63097	0	2780	0	9117	0	35231	0	311181	0	17294
MATTHEW VAN VRANKEN
775095	0	261387	0	17306	0	214689	0	99714	0	1368191	0	56956	0
PAUL BONIS
264136	0	105006	0	3771	0	67313	0	46865	0	487092	0	26824	0
PETER B LUNDEEN MD
227913	0	30435	0	1107	0	16181	0	13313	0	288949	0	0	0
RALPH ROGERS MD
424038	0	126183	0	14977	0	137510	0	82066	0	784773	0	35541	0
RICHARD BREON
0	1022977	0	544656	0	31588	0	362031	0	181512	0	2142764	0	166670
ROBERT BACH
397195	0	43043	0	2830	0	13475	0	18310	0	474853	0	0	0
ROBERT CONNORS
394914	0	150034	0	3796	0	113782	0	64317	0	726842	0	68291	0
ROBERT HUBERS
313041	0	38610	0	2155	0	17150	0	20130	0	391086	0	0	0
RONALD KNAUS
0	262634	0	78763	0	3791	0	91854	0	55073	0	492115	0	20908
RONALD SAGRITALO
172465	0	38462	0	1434	0	56730	0	38792	0	307883	0	0	0
SCOTT DRESEN
0	200552	0	56028	0	1222	0	70551	0	43700	0	372052	0	9965
SHARI SCHWANZL
201400	0	64817	0	1060	0	61216	0	37068	0	365561	0	22129	0
SHAWN ULREICH
342952	0	97271	0	5313	0	110129	0	56157	0	611822	0	26336	0
STEVEN SARROS
385203	0	93074	0	85654	0	64325	0	43726	0	671982	0	40074	0
TANJA OQUENDO
830	0	0	0	224922	0	0	0	0	0	225753	0	0	0
TRACY MCKNIGHT
152492	0	32367	0	291	0	10987	0	15882	0	212019	0	0	0
WILLIAM JEWELL
215338	0	69656	0	2593	0	58130	0	25881	0	371598	0	22816	0

Form990 Schedule J Part III Form990ScheduleJPartIII (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
First-class or charter travel	Schedule J, Part I, Line 1a	THE TAXPAYER PROVIDED FIRST-CLASS TRAVEL FOR THREE BOARD MEMBERS AND/OR KEY EXECUTIVES. IN CERTAIN LIMITED SITUATIONS WHEN COMMERCIAL AIR TRAVEL WAS NOT AVAILABLE FOR A DESTINATION OR NOT EFFICIENT DUE TO SCHEDULES AND/OR CONNECTIONS, CHARTER AIR TRAVEL WAS UTILIZED.
Travel for companions	Schedule J, Part I, Line 1a	THE TAXPAYER PROVIDED COMPANION TRAVEL FOR TWO BOARD MEMBERS AND/OR EXECUTIVE EMPLOYEES. 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 FIFTEEN BOARD MEMBERS AND/OR 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 (EXECUTIVE COMMITTEE) USES THE FOLLOWING PROCESS FOR DETERMINING COMPENSATION OF EXECUTIVES AT ALL ENTITIES: LABOR MARKET DATA REFLECTING COMPARABLE ORGANIZATIONS AND JOBS (PREPARED BY INDEPENDENT FIRMS) ARE RELIED UPON. COMPETITIVE ASSESSMENT REPORTS ARE PROVIDED IN ADVANCE OF EXECUTIVE COMMITTEE MEETINGS. THE COMPETITIVE ASSESSMENT REPORT IS PREPARED BY A NATIONALLY KNOWN INDEPENDENT EXECUTIVE COMPENSATION FIRM AND, FOR FY 2012 (7/1/11-6/30/12), WAS BASED ON THE FOLLOWING INDEPENDENT SURVEYS OF HEALTH CARE EXECUTIVES AT COMPARABLE HEALTH SYSTEMS: * SULLIVAN, COTTER AND ASSOCIATES, INC.: 2011 SURVEY OF MANAGER AND EXECUTIVE COMPENSATION IN HOSPITALS AND HEALTH SYSTEMS * INTEGRATED HEALTHCARE STRATEGIES: 2011 HEALTHCARE EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2011 INTEGRATED HEALTH NETWORKS COMPENSATION SURVEY * TOWERS WATSON DATA SERVICES: 2011/2012 HOSPITAL AND HEALTHCARE MANAGEMENT COMPENSATION REPORT THESE SOURCES ARE CONSISTENT WITH THOSE USED IN LAST YEAR'S ANALYSIS. COMPENSATION ADJUSTMENTS ARE APPROVED BY INDEPENDENT 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 ARE NATIONAL AND REFLECT 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 INDICATE CONSISTENCY WITH NATIONAL DATA. THIS PROCESS IS INTENDED TO ASSIST SPECTRUM HEALTH IN QUALIFYING FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS (INTERMEDIATE SANCTIONS REGULATIONS) AND THE 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	$ 24,674 DAVID DULL $ 59,572 ERIC BOONSTRA $156,475 JAMES WILSON $ 91,490 LINDA FOX $ 82,407 STEVEN SARROS $224,922 TANJA OQUENDO
Supplemental nonqualified retirement plan	Schedule J, Part I, Line 4b	$ 26,824 PAUL BONIS $ 68,291 ROBERT CONNORS $ 39,891 DAVID DULL $ 40,380 JOSEPH FIFER $ 25,956 JONATHAN FLYTE $ 22,816 WILLIAM JEWELL $ 35,541 RALPH ROGERS $ 40,074 STEVEN SARROS $ 22,129 SHERI SCHWANZL $ 23,735 LISA SHANNON $ 56,956 MATTHEW VANVRANKEN $ 36,977 JAMES WILSON $ 12,084 BRIDGET TUCKER-GONDER $ 27,578 KRISTINE WHITE $ 17,294 MATTHEW DAVIS $166,670 RICHARD BREON $ 20,908 RONALD KNAUS $ 9,965 SCOTT DRESEN $ 26,336 SHAWN ULREICH

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
KENT HOSPITAL FINANCING AUTHORITY (2008A & 2008B)
382350002	490580CW5	2008-04-15	471211001	2001B, 2007A & 2007B REFUNDING BOND	false	false	true
KENT HOSPITAL FINANCING AUTHORITY (2008C)
382350002	490580CY1	2008-09-09	67200000	1998B REFUNDING BOND	false	false	true
KENT HOSPITAL FINANCING AUTHORITY (2011AB)
382350002	490580DQ7	2011-06-22	212859639	2008B5 & 2008B1 REVENUE REFUNDING BONDS	false	false	true
KENT HOSPITAL FINANCING AUTHORITY (2011C)
382350002	490580ED5	2011-11-09	75511075	2008B2 REVENUE REFUNDING BONDS	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

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
239416142	448227143	13556465	2454359	0	432216319	2008	true	false	true	true
0	59742011	0	0	0	59742011	2008	true	false	true	true
2000000	212859639	0	1359065	50000574	161500000	2010	true	false	true	true
0	52270033	0	578416	0	51691617	2011	true	false	true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs
false	false	false	false	true
false	false	false	false	true
false	false	false	false	true
false	false	false	false	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Term Of HedgeTermOfHedge	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Term Of GICTermOfGIC	Regulatory Safe Harbor SatisfiedRegulatorySafeHarborSatisfied	Gross Proceeds InvestedGrossProceedsInvested	Exception To RebateExceptionToRebate
false	true	false	0.0	false	0.0	false	false	false
false	true	false		false			false	false
false	true	false	0.0	false	0.0		false	false
false	false	false	0.0	false	0.0		false	false

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	TAX EXEMPT BONDS	Identifier
Return Reference	PART I	ReturnReference
Explanation	BONDS ARE ISSUED ON BEHALF OF AN OBLIGATED GROUP AND DESIGNATED AFFILIATES UNDER 1998 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 AMOUNTS REPORTED ON LINE 1(E) REPRESENT THE ENTIRE BOND ISSUE, WHILE THE AMOUNTS IN PART II RELATE TO THE PORTION OF THE BONDS ALLOCATED TO SPECTRUM HEALTH HOSPITALS. ANY DIFFERENCE BETWEEN THESE LINES REPRESENTS AN AMOUNT OF BOND PROCEEDS THAT IS REPORTED ON SCHEDULE K OF ANOTHER AFFILIATED HOSPITAL WITHIN THE SYSTEM.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

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)
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)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	false	MngmentCntrctBondFinancdPrprty
Any Research Agreements	false	AnyResearchAgreements
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
Post Issuance Compliance Procdrs	true	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Form8038 T Filed	false	Form8038TFiled
Variable Rate Issue	true	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Exception To Rebate	false	ExceptionToRebate

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (12 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
MICHIGAN PATHOLOGY SERVICES
BUSINESS	343561	SEE SCH L, PART V	false
ORTHOPAEDIC ASSOCIATES
BUSINESS	3172484	SEE SCH L, PART V	false
MALVITZ PHOTOGRAPHYMICHAEL MALVITZ
FAMILY	35493	SEE SCH L, PART V	false
GRAND VALLEY MEDICAL SPECIALISTS
BUSINESS	173853	SEE SCH L, PART V	false
FIFTH THIRD BANK
BUSINESS	312301	SEE SCH L, PART V	false
PEDIATRIC SURGEONS OF WEST MICHIGAN
BUSINESS	644454	SEE SCH L, PART V	false
ANESTHESIA MEDICAL CONSULTANTS
BUSINESS	2360404	SEE SCH L, PART V	false
THOMAS SHANNON
FAMILY	19650	SEE SCH L, PART V	false
HANNAH ULREICH
FAMILY	10874	SEE SCH L, PART V	false
GREATER MICHIGAN LITHOTRIPSY
BUSINESS	1396350	SEE SCH L, PART V	false
MICHIGAN PROFESSIONAL INSURANCE EXCHANGE
BUSINESS	214387	SEE SCH L, PART V	false
WEST MICHIGAN SHARED HOSPITAL LAUNDRY
BUSINESS	3333423	SEE SCH L, PART V	false

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (16 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.
Family/business relationships amongst interested persons	Form 990, Part VI, Section A, Line 2	MR. MATTHEW VANVRANKEN AND MS. MICHELLE VANDYKE - BUSINESS RELATIONSHIP, MR. RONALD KNAUS, DR. RALPH ROGERS AND MS. BRIDGET TUCKER-GONDER - BUSINESS RELATIONSHIP
Significant changes to organizational documents	Form 990, Part VI, Section A, Line 4	THE ORGANIZATION'S BYLAWS WERE AMENDED TO REFLECT THAT THE PRESIDENT/CEO OF SPECTRUM HEALTH SYSTEM, WHO SERVES AS AN EX-OFFICIO MEMBER OF THE CORPORATION'S BOARD OF TRUSTESS (WITH FULL VOTING POWER), MAY DESIGNATE AN INDIVIDUAL TO SERVE IN THIS CAPACITY.
Classes of members or stockholders	Form 990, Part VI, Section A, Line 6	SPECTRUM HEALTH 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 SPECTRUM HEALTH'S BEST INTEREST. 4.THE BOARD OF DIRECTORS OR COMMITTEE SHALL EXERCISE DUE DILIGENCE TO DETERMINE WHETHER SPECTRUM HEALTH 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 SPECTRUM HEALTH'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO SPECTRUM HEALTH, 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 SPECTRUM HEALTH COMMITTEES SHALL SET FORTH: A)THE NAMES OF THE PERSONS WHO DISCLOSED A FINANCIAL INTEREST IN A PROPOSED TRANSACTION OR ARRANGEMENT INVOLVING SPECTRUM HEALTH 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. MANAGEMENT 1. UPON ACCEPTANCE OF AN EMPLOYMENT OFFER, EACH MEMBER OF MANAGEMENT WILL COMPLETE A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. A COPY OF THE MEMBER OF MANAGEMENT'S DISCLOSURE QUESTIONNAIRE IS SENT TO THE ORGANIZATIONS LEGAL DEPARTMENT AND IS ALSO MAINTAINED BY HUMAN RESOURCES IN THAT PERSON'S PERSONNEL FILE. 2. ANNUALLY, EACH MEMBER OF MANAGEMENT WILL COMPLETE AN ANNUAL CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE ELECTRONICALLY. THE DISCLOSURE QUESTIONNAIRE IS REVIEWED BY THE LEGAL AND ORGANIZATIONAL INTEGRITY 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 AND ORGANIZATIONAL INTEGRITY DEPARTMENTS FOR REVIEW. 4. THE LEGAL AND ORGANIZATIONAL INTEGRITY 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 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 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 2012 (7/1/11-6/30/12), WAS BASED ON THE FOLLOWING INDEPENDENT SURVEYS OF HEALTH CARE EXECUTIVES AT COMPARABLE HEALTH SYSTEMS: * SULLIVAN, COTTER AND ASSOCIATES, INC.: 2011 SURVEY OF MANAGER AND EXECUTIVE COMPENSATION IN HOSPITALS AND HEALTH SYSTEMS * INTEGRATED HEALTHCARE STRATEGIES: 2011 HEALTHCARE EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2011 INTEGRATED HEALTH NETWORKS COMPENSATION SURVEY * TOWERS WATSON DATA SERVICES: 2011/2012 HOSPITAL AND HEALTHCARE MANAGEMENT COMPENSATION REPORT THESE SOURCES ARE CONSISTENT WITH THOSE USED IN LAST YEAR'S ANALYSIS. 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 INDICATE 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").
Average number of hours devoted per week to related organization	Form 990, Part VII, Section A, Column B	MICHELLE VAN DYKE - 2 PATRICK MILES - 2 DAVID LANGWORTHY - 2 DAVID MACK - 4 DON HENRY - 2 MATTHEW VAN VRANKEN - 8 RICHARD BREON - 50 JOSEPH FIFER - 4 MARC CHIRCOP - 12 RONALD KNAUS - 48 DAVID DULL - 4 RALPH ROGERS, MD - 4 KRISTINE WHITE - 50 LARRY GENZINK - 2 PETER B. LUNDEEN, MD - 2
REPORTED COMPENSATION AND HOURS	FORM 990, PART VII, SECTION A, LINE 1A	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 IS FOR THE YEAR ENDED DECEMBER 31, 2011. 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.
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 5	NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - -4693930; FAS 136 ACTIVITY - 1713499; MINIMUM PENSION LIABILITY - -45743797; RELATED PARTY TRANSFERS - -4020065; OTHER - 2707164; K-1 INCOME/LOSS - 49675;
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 (10 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Controlled OrgControlledOrg
SPECTRUM HEALTH SYSTEM
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	383382353	MANAGEMENT	MI	501(C)(3)	11 - Type III - FI	NA	false
SPECTRUM HEALTH FOUNDATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	382752328	PHILANTHRO	MI	501(C)(3)	7	SPECTRUM HEALTH SYSTEM	false
SPECTRUM HEALTH CONTINUING CARE
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	383242232	REHAB/CARE	MI	501(C)(3)	11 - Type I	SPECTRUM HEALTH SYSTEM	false
PRIORITY HEALTH
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	382715520	HMO	MI	501(C)(4)	N/A	SPECTRUM HEALTH SYSTEM	false
REED CITY HOSPITAL CORPORATION
300 N PATTERSON RD	REED CITY	MI	49677	382770076	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false
WEST MICHIGAN IMAGING CENTER
PO BOX 1009	JENISON	MI	49428	382730326	HEALTHCARE	MI	501(C)(3)	9	SPECTRUM HEALTH HOSPITALS	true
NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION
212 S SULLIVAN AVENUE	FREMONT	MI	49412	381359517	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false
ZEELAND COMMUNITY HOSPITAL
8333 FELCH STREET	ZEELAND	MI	49464	381411184	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false
SPECTRUM HEALTH UNITED
615 S BOWER	GREENVILLE	MI	48838	381358412	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false
SPECTRUM HEALTH PRIMARY CARE PTNRS
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	381358164	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	false

Form990 Schedule R Part IV Form990ScheduleRPartIV (10 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
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	602920	496901	0.8696
PARTNERSHIP FOR CHILDREN'S HEALTH
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	383364676	MGED CARE	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION			1
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	250857	1509233	0.9827
CAMPUS TOWNE CENTER CONDO ASSC
4868 LAKE MICHIGAN DRIVE	ALLENDALE	MI	49401	382910067	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	20838	26204	0.75
PRIORITY HEALTH MANAGED BENEFITS
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	383085182	ADMIN	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	137858928	35117638	1
MICHIGAN MEDICAL PATIENT CARE
4100 LAKE DR SE STE 300	GRAND RAPIDS	MI	49546	382851295	MEDICAL	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	7455561	9794290	1
WEST MICHIGAN HEART
2900 BRADFORD STREET NE	GRAND RAPIDS	MI	49525	382125186	PHYSICIANS	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	31682589	8715673	1
SPECTRUM HEALTH PHYSICIAN ALLIANCE
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	371655728	PHYSICIANS	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	28	1708258	1
35 MICHIGAN STREET CONDOMINIUM ASSOCIATION
35 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	272193084	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	0	0	0.93
LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION
145 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	161734150	MGMT	MI	SPECTRUM HEALTH HOSPITALS	C CORPORATION	1294298	638904	0.8284

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	false	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
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	false	OtherTransferToOtherOrg
Other Transfer From Other Org	false	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (6 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
PRIORITY HEALTH
K	302164155	GAAP, CASH, OR FMV
PRIORITY HEALTH
L	71670727	GAAP, CASH, OR FMV
35 MICHIGAN CONDOMINIUM ASSOCIATION
P	785461	GAAP, CASH OR FMV
HELEN DEVOS WOMEN AND CHILDREN'S HEALTH PAVILION ASSN
P	667145	GAAP, CASH OR FMV
THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSN
P	2288888	GAAP, CASH OR FMV
LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSN
P	2816223	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