COREWELL HEALTH: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- COREWELL HEALTH (EIN 38-3382353)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-05
- IRS object ID
- 201331259349300008
- 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 C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-05T18:00:03-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
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 | AddressLine1 |
| Address Line2 | Suite 700 | AddressLine2 |
| 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 | 383382353 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPECTRUM HEALTH SYSTEM | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SPEC | NameControl |
| Phone | 6167747322 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 Michigan Ave NE MC 60 | AddressLine1 |
| City | Grand Rapids | City |
| State | MI | State |
| ZIP Code | 49503 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL FREED | Name |
| Title | EXECUTIVE VICE PRESIDENT & CFO | Title |
| Date Signed | 2012-11-16 | DateSigned |
| Authorize Third Party | false | 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 | RICHARD C BREON | BusinessNameLine1 |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 Michigan Ave NE MC 60 | AddressLine1 |
| City | Grand Rapids | City |
| State | MI | State |
| ZIP Code | 49403 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 190523143 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SPECTRUMHEALTH.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1997 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE BY PROVIDING ADMINISTRATIVE AND SUPPORTING SERVICES TO THE HEALTHCARE SYSTEM AFFILIATED ENTITIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 13 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1431 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 2165 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -452 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1974147 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 74636550 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 184689052 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 1124526 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2049952 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 117280 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1809992 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 75878356 | TotalRevenuePriorYear |
| Total Revenue Current Year | 190523143 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 494454 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 43772292 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 119303189 | 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 | 60745635 | OtherExpensePriorYear |
| Other Expenses Current Year | 63833880 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 104517927 | TotalExpensesPriorYear |
| Total Expenses Current Year | 183631523 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -28639571 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 6891620 | RevenuesLessExpensesCY |
| Total Assets BOY | 840206700 | TotalAssetsBOY |
| Total Assets EOY | 934496786 | TotalAssetsEOY |
| Total Liabilities BOY | 825198660 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 973082712 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 15008040 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -38585926 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 182548873 | Expense |
| Grants | 494454 | Grants |
| Revenue | 184689052 | Revenue |
| Description | SPECTRUM HEALTH SYSTEM PROVIDES COMMON MANAGEMENT OF THE NOT-FOR-PROFIT HEALTH CARE SYSTEM ACTIVITIES CARRIED ON BY SUPPORTED ORGANIZATIONS. THE SUPPORTED ORGANIZATIONS INCLUDE NINE HOSPITALS, 183 SERVICE SITES, AND 1,938 LICENSED BEDS SYSTEMWIDE WITH FACILITIES THAT INCLUDE A MEDICAL CENTER, REGIONAL COMMUNITY HOSPITALS, A DEDICATED CHILDREN'S HOSPITAL, A MULTISPECIALTY MEDICAL GROUP, AFFILIATED PHYSICIANS AND A NATIONALLY RECOGNIZED HEALTH PLAN. | Description |
| Total Program Service Expense | 182548873 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | true | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | 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 | true | 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 | true | 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 | false | Hospital |
| Grants To Organizations | true | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| 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 | true | 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 |
| Info In Schedule O Part V | X | InfoInScheduleOPartV |
| Number Forms Transmitted With1096 | 194 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1431 | 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 |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 13 | 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 | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | 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 | Jill B Ferris | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6167745115 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1840 Wealthy St SE MC 498 | AddressLine1 |
| City | Grand Rapids | City |
| State | MI | State |
| ZIP Code | 49506 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (25 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 |
|---|---|---|---|---|---|---|---|---|
| EARL HOLTON | ||||||||
| Vice Chair - Part Year | 2.00 | X | X | 0 | 0 | 0 | ||
| ELIZABETH NICKELS | ||||||||
| Treasurer | 2.00 | X | X | 22500 | 0 | 0 | ||
| RICHARD BREON | ||||||||
| PRESIDENT | 42.00 | X | X | 1599221 | 0 | 543543 | ||
| RICHARD DEVOS JR | ||||||||
| Vice Chair | 2.00 | X | X | 0 | 0 | 0 | ||
| TIMOTHY O'DONOVAN | ||||||||
| Chair | 2.00 | X | X | 0 | 0 | 0 | ||
| A ROBERT VAN TUINEN MD | ||||||||
| Director | 2.00 | X | 18250 | 275840 | 34992 | |||
| BIRGIT KLOHS | ||||||||
| Director | 2.00 | X | 19250 | 0 | 0 | |||
| BRIAN HARRIS | ||||||||
| Director | 2.00 | X | 22000 | 0 | 0 | |||
| DAN GAYDOU | ||||||||
| Director | 2.00 | X | 0 | 0 | 0 | |||
| MICHELLE VAN DYKE | ||||||||
| Director | 2.00 | X | 0 | 0 | 0 | |||
| REX KILLIAN | ||||||||
| Director | 2.00 | X | 19750 | 0 | 0 | |||
| RICHARD DEVOS SR | ||||||||
| Director | 2.00 | X | 0 | 0 | 0 | |||
| ROBERT HOOKER | ||||||||
| Director - Part Year | 2.00 | X | 18250 | 0 | 0 | |||
| ROBERT ROTH | ||||||||
| Director | 2.00 | X | 0 | 22500 | 0 | |||
| STEPHEN RECHNER MD | ||||||||
| Director | 2.00 | X | 16750 | 0 | 0 | |||
| DAVID LEONARD | ||||||||
| Secretary | 50.00 | X | 532719 | 0 | 163769 | |||
| MICHAEL P FREED | ||||||||
| EXEC VICE PRESIDENT/CFO | 48.00 | X | 782909 | 0 | 237139 | |||
| JOHN MOSLEY | ||||||||
| Sr. Vice President | 50.00 | 946140 | 0 | 110991 | X | |||
| PATRICK O'HARE | ||||||||
| SVP, CIO | 50.00 | 459182 | 0 | 157505 | X | |||
| RONALD KNAUS | ||||||||
| Corporate Controller, PY | 48.00 | 345189 | 0 | 146926 | X | |||
| DANIEL OGLESBY | ||||||||
| Vice President, Human Resources | 50.00 | 1229221 | 0 | 130518 | X | |||
| JOHN BYRNES MD | ||||||||
| Exec Vice President / Chief Strategy Officer | 48.00 | 547555 | 0 | 178024 | X | |||
| JOHN MACKEIGAN MD | ||||||||
| Exec Vice President / CMO | 48.00 | 739087 | 0 | 138371 | X | |||
| KRISTINE WHITE | ||||||||
| VP, Innovation / Patient Affairs | 50.00 | 299439 | 0 | 118974 | X | |||
| MICHAEL ROSENCRANCE | ||||||||
| Sr. Vice President | 50.00 | 350609 | 0 | 131487 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 7968020 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 298340 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 2092239 | TotalOtherCompensation |
| Number Individuals GT100 K | 116 | 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 |
|---|---|---|---|---|---|
| SOFTWARE INFORMATION SYS LL | |||||
| PO BOX 890500 | CHARLOTTE | NC | 282890500 | IT CONSULTING | 2016672 |
| DATA STRATEGY | |||||
| 4020 E BELTLINE NE SUITE 201 | GRAND RAPIDS | MI | 49525 | IT CONSULTING | 1405152 |
| PRESS GANEY ASSOCIATES INC | |||||
| PO BOX 88335 | MILWAUKEE | WI | 532880335 | CONSULTING | 670450 |
| SOAP TRANSCRIPTION SERVICES | |||||
| 118 E SUPERIOR STREET | WAYLAND | MI | 493490373 | MEDICAL TRANSCRIPTION | 552840 |
| IMPACT ADVISORS | |||||
| 931 W 75TH STREET SUITE 137-304 | NAPERVILLE | IL | 60565 | CONSULTING | 389450 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 31 | NumberOfContractorsGT100K |
| Related Organizations | 1974147 | RelatedOrganizations |
| Total Contributions | 1974147 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| MANAGEMENT FEE REVENUE | 561000 | 184242326 | 184242326 |
| SHARED SERVICES REVENUE | 561000 | 383999 | 383999 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 62727 | TotalRevenueColumn |
| Related Or Exempt Function Income | 55390 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 2165 | UnrelatedBusinessRevenue |
| Exclusion | $5,172 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 184689052 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2049952 | TotalRevenueColumn |
| Exclusion | $2,049,952 | 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 |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 0 | Real |
| Personal | 0 | Personal |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 0 | Securities |
| Other | 0 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISCELLANEOUS INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 1809992 | TotalRevenueColumn |
| Exclusion | $1,809,992 | ExclusionAmount |
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 | 1809992 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 190523143 | TotalRevenueColumn |
| Related Or Exempt Function Income | 184681715 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 2165 | UnrelatedBusinessRevenue |
| Exclusion | $3,865,116 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 494454 | Total |
| Program Services | 494454 | 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 | 6161973 | Total |
| Program Services | 6155952 | ProgramServices |
| Management And General | 6021 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 321984 | Total |
| Program Services | 321774 | ProgramServices |
| Management And General | 210 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 89255131 | Total |
| Program Services | 89196908 | ProgramServices |
| Management And General | 58223 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3437692 | Total |
| Program Services | 3426210 | ProgramServices |
| Management And General | 11482 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12942858 | Total |
| Program Services | 12942858 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7183551 | Total |
| Program Services | 7183551 | ProgramServices |
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 | 1093109 | Total |
| Program Services | 127628 | ProgramServices |
| Management And General | 965481 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 293541 | Total |
| Program Services | 293541 | ProgramServices |
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 | 13350000 | Total |
| Program Services | 13317096 | ProgramServices |
| Management And General | 32904 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4999206 | Total |
| Program Services | 4999206 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5190534 | Total |
| Program Services | 5190368 | ProgramServices |
| Management And General | 166 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24743845 | Total |
| Program Services | 24743845 | ProgramServices |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6478693 | Total |
| Program Services | 6475793 | ProgramServices |
| Management And General | 2900 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2084959 | Total |
| Program Services | 2084837 | ProgramServices |
| Management And General | 122 | 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 | 306144 | Total |
| Program Services | 306086 | ProgramServices |
| Management And General | 58 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -25210 | Total |
| Program Services | -25210 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1877027 | Total |
| Program Services | 1872091 | ProgramServices |
| Management And General | 4936 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -3314687 | Total |
| Program Services | -3314687 | ProgramServices |
Other Expenses OtherExpenses (3 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| MISCELLANEOUS EXPENSE | 6597270 | 6597123 | 147 |
| MEDICAL SUPPLIES | 92661 | 92661 | |
| PROPERTY TAXES | 66788 | 66788 |
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 | 183631523 | Total |
| Program Services | 182548873 | ProgramServices |
| Management And General | 1082650 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Total Joint Costs TotalJointCosts
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19245432 | BOY |
| EOY | 10664238 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 179940 | BOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 45189196 | BOY |
| EOY | 43225201 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6775451 | BOY |
| EOY | 12701994 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 6510728 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3848975 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5042528 | BOY |
| EOY | 2661753 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 667656484 | BOY |
| EOY | 703590182 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55498487 | BOY |
| EOY | 9694316 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 55452537 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 40619182 | BOY |
| EOY | 96506565 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 840206700 | BOY |
| EOY | 934496786 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25051991 | BOY |
| EOY | 27072073 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 190460 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12500000 | BOY |
| EOY | 12500000 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 787646669 | BOY |
| EOY | 933320179 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 825198660 | BOY |
| EOY | 973082712 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15008040 | BOY |
| EOY | -38585926 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15008040 | BOY |
| EOY | -38585926 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 840206700 | BOY |
| EOY | 934496786 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 6891620 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -60485586 | ReconcilationOtherChanges |
| 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 | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | X | SupportingOrganization509a3 |
| Supporting Org509a3 Type3 Func Int | X | SupportingOrg509a3Type3FuncInt |
| Certification Checkbox | X | CertificationCheckbox |
| Contrib By Controlling Individual | false | ContribByControllingIndividual |
| Contribution By Related Party | false | ContributionByRelatedParty |
| Contrib By35 Controlled Entity | false | ContribBy35ControlledEntity |
Supported Org Information SupportedOrgInformation (7 entries)
| EINEIN | Type Of OrganizationTypeOfOrganization | Listed In Governing DocListedInGoverningDoc | Supported Organization NotifiedSupportedOrganizationNotified | Organized In USOrganizedInUS | AmountAmount |
|---|---|---|---|---|---|
| SPECTRUM HEALTH HOSPITALS | |||||
| 381360529 | 3 | true | true | true | $161,508,558 |
| NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION | |||||
| 381359517 | 3 | true | true | true | $37,102 |
| REED CITY HOSPITAL CORPORATION | |||||
| 382770076 | 3 | true | true | true | $165,543 |
| SPECTRUM HEALTH FOUNDATION | |||||
| 382752328 | 7 | true | true | true | $12,000 |
| SPECTRUM HEALTH PRIMARY CARE PARTNERS | |||||
| 381358164 | 3 | true | true | true | $21,532,212 |
| SPECTRUM HEALTH UNITED | |||||
| 381358412 | 3 | true | true | true | $37,882 |
| ZEELAND COMMUNITY HOSPITAL | |||||
| 381411184 | 3 | true | true | true | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Supported Orgs | 7 | TotalNumberOfSupportedOrgs |
| Sum Of Amounts | 183293297 | SumOfAmounts |
| General Explanation | SUPPLEMENTAL INFORMATION., SCHEDULE A, PART IV, SPECTRUM HEALTH SYSTEM IS THE PARENT ORGANIZATION AND SUPPORTING ORGANIZATION TO THE HEALTH SYSTEM. THE PURPOSES OF THIS ORGANIZATION, AS DEFINED IN THE ARTICLES OF INCORPORATION, ARE AS FOLLOWS: PURPOSES 2.1. THE PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED ARE TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, AND TO CARRY OUT ALL OF THE PURPOSES OF SPECTRUM HEALTH HOSPITALS, NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION, REED CITY HOSPITAL CORPORATION, SPECTRUM HEALTH FOUNDATION, SPECTRUM HEALTH PRIMARY CARE PARTNERS, SPECTRUM HEALTH UNITED, AND ZEELAND COMMUNITY HOSPITAL (THE "SUPPORTED ORGANIZATIONS") ALL OF WHICH ARE DESCRIBED IN SECTION 501(C)(3) AND EITHER SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED OR COMPARABLE PROVISIONS OF SUBSEQUENT LEGISLATION (THE "CODE"). SUBJECT TO AND IN FURTHERANCE OF THE FOREGOING, THE PURPOSES OF THE CORPORATION SHALL BE: 2.1.1. TO FORMULATE AND IMPLEMENT POLICIES AND PROGRAMS DESIGNED TO ENABLE AND/OR CAUSE THE SUPPORTED ORGANIZATIONS TO FUNCTION AS A COORDINATED HEALTH CARE DELIVERY SYSTEM , TO PROVIDE DIRECTION AND MANAGEMENT TO THE SUPPORTED ORGANIZATIONS, AND TO ACT AND/OR MAKE DECISIONS FOR THE BENEFIT OF SUCH SUPPORTED ORGANIZATIONS. 2.1.2. TO ESTABLISH AND MAINTAIN, EITHER DIRECTLY, THROUGH SUPPORTED ORGANIZATIONS OR IN COOPERATION WITH OTHER ORGANIZATIONS, SUCH FACILITIES AND SERVICES FOR THE CARE OF PERSONS SUFFERING FROM ILLNESS, INJURY OR DISABILITY, THE ELDERLY AND THE INDIGENT AND FOR THE PRESERVATION AND IMPROVEMENT OF HEALTH AS THE BOARD OF DIRECTORS MAY DETERMINE, INCLUDING, WITHOUT LIMITATION: 2.1.2.1. HOSPITALS FOR THE INPATIENT OR OUTPATIENT CARE OF PERSONS SUFFERING FROM ILLNESS, INJURY AND DISABILITY, FOR THE PREVENTION OF ILLNESS, INJURY AND DISABILITY AND FOR THE MAINTENANCE OF HEALTH. 2.1.2.2. FACILITIES PROVIDING AMBULATORY CARE, NURSING CARE, REHABILITATION AND OTHER SERVICES. 2.1.2.3. CLINICS THROUGH WHICH PHYSICIANS AND OTHER PROVIDERS RENDER PROFESSIONAL MEDICAL SERVICES. 2.1.2.4. OTHER ACTIVITIES AND PROGRAMS DESIGNED AND CARRIED ON TO PROMOTE THE GENERAL HEALTH OF THE COMMUNITY. 2.1.3. TO PROMOTE AND CARRY ON SUCH SCIENTIFIC RESEARCH AS THE BOARD OF DIRECTORS MAY DETERMINE WITH RESPECT TO THE CAUSE, TREATMENT AND PREVENTION OF ILLNESS AND INJURY, THE IMPROVEMENT OF PUBLIC HEALTH AND OTHER MATTERS. 2.1.4. TO PARTICIPATE IN AND TO CARRY ON SUCH ACTIVITIES AS THE BOARD OF DIRECTORS MAY DETERMINE FOR THE EDUCATION OF PHYSICIANS, NURSES, OTHER PROFESSIONAL AND PARAPROFESSIONAL PERSONNEL AND THE PUBLIC ABOUT RENDERING CARE TO THE SICK, INJURED AND DISABLED, ABOUT PREVENTION OF ILLNESS AND INJURY AND ABOUT THE PROMOTION OF HEALTH. 2.1.5. TO CONDUCT ACTIVITIES, EITHER DIRECTLY, THROUGH RELATED ORGANIZATIONS OR IN COOPERATION WITH ORGANIZATIONS EXEMPT FROM TAX UNDER SECTION 501 (C)(3) OF THE CODE OR COMPARABLE PROVISIONS OF SUBSEQUENT LEGISLATION IN ORDER TO RAISE FUNDS TO FURTHER THE PURPOSES OF THE CORPORATION, SUBJECT, HOWEVER, TO ALL LIMITATIONS ON THE NATURE OR EXTENT OF SUCH ACTIVITIES APPLICABLE, FROM TIME TO TIME, TO ORGANIZATIONS DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(3) OF THE CODE. 2.1.6. TO ACQUIRE, TO OWN, TO DISPOSE OF AND TO DEAL WITH REAL AND PERSONAL PROPERTY AND INTERESTS THEREIN AND TO APPLY GIFTS, GRANTS, BEQUESTS AND DEVISES AND THE PROCEEDS THEREOF IN FURTHERANCE OF THE PURPOSES OF THE CORPORATION. 2.1.7. TO DEAL WITH AND DISTRIBUTE THE CORPORATION'S INCOME AND ASSETS IN SUCH MANNER AS IN THE JUDGMENT OF THE BOARD OF DIRECTORS WILL BEST PROMOTE ITS OBJECTIVES AND PURPOSES, WITHOUT LIMITATION EXCEPT SUCH, IF ANY, AS MAY BE CONTAINED IN INSTRUMENTS UNDER WHICH SUCH PROPERTY IS CONVEYED TO THE CORPORATION. 2.1.8. TO DO SUCH THINGS AND TO PERFORM SUCH ACTS TO ACCOMPLISH ITS PURPOSES AS ARE PERMITTED BY SECTIONS 501(C)(3) AND 509(A)(3) OF THE CODE, WITH ALL THE POWERS CONFERRED ON NONPROFIT CORPORATIONS BY THE LAWS OF THE STATE OF MICHIGAN. THE AMOUNTS REPORTED IN SCHEDULE A, PART I, LINE 11H, COLUMN (VII) RELATE TO EXPENSES INCURRED BY THE ORGANIZATION ON BEHALF OF THE SUPPORTED ENTITIES (REIMBURSED IN WHOLE OR IN PART THROUGH MANAGEMENT FEES)., | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | Volunteers |
| Paid Staff Or Management | true | PaidStaffOrManagement |
| Media Advertisements | false | MediaAdvertisements |
| Mailings Members | false | MailingsMembers |
| Publications Or Broadcast | false | PublicationsOrBroadcast |
| Grants Other Organizations | false | GrantsOtherOrganizations |
| Direct Contact Legislators | true | DirectContactLegislators |
| Direct Contact Legislators | $63,421 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | false | RalliesDemonstrations |
| Other Activities | true | OtherActivities |
| Other Activities | $230,120 | OtherActivitiesAmount |
| Total Lobbying Expenditures IIB | 293541 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | false | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Description of the activities reported on Lines 1a through 1i | Identifier |
| Return Reference | Schedule C, Part II-B, Line 1 | ReturnReference |
| Explanation | SPECTRUM HEALTH SYSTEM EMPLOYED AS PAID MANAGEMENT A DIRECTOR OF GOVERNMENT AFFAIRS, WHO IS CHIEFLY RESPONSIBLE FOR GOVERNMENT AFFAIRS ACTIVITIES. ADDITIONALLY THE ORGANIZATION EMPLOYED A SENIOR VICE PRESIDENT, COMMUNITY RELATIONS TO OVERSEE THIS ROLE. OTHER EXECUTIVE STAFF WERE ENGAGED ON A VERY LIMITED BASIS FOR LOBBYING PURPOSES. SPECTRUM HEALTH SYSTEM RETAINED FEDERAL AND STATE LEVEL MULTI-CLIENT LOBBY FIRMS. THE FUNCTION OF THEIR RESPECTIVE DUTIES INVOLVED DIRECT CONTACT WITH LEGISLATORS, THEIR STAFF, GOVERNMENT OFFICIALS, OR A LEGISLATIVE BODY ON NUMEROUS LEGISLATIVE AND REGULATORY ISSUES OF INTEREST TO THE ORGANIZATION. THIS AMOUNT IS REPORTED IN LINE 1I, "OTHER ACTIVITIES." DIRECT CONTACT WITH QUALIFYING INDIVIDUALS INCLUDED SENDING LETTERS, PUBLICATIONS, MAKING PHONE CALLS OR MEETING WITH GOVERNMENT OFFICIALS, THEIR STAFF OR LEGISLATORS. | Explanation |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 206107 | OtherCostOrOtherBasis |
| Depreciation | 44744 | Depreciation |
| Book Value | 161363 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 212159 | OtherCostOrOtherBasis |
| Depreciation | 18017 | Depreciation |
| Book Value | 194142 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6092462 | OtherCostOrOtherBasis |
| Depreciation | 3786214 | Depreciation |
| Book Value | 2306248 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2661753 | TotalOfBookValueLandBuildings |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | INVESTMENT IN AFFILIATES | Description |
| Book Value | 55452537 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Program Related | 55452537 | TotalOfBookValueProgramRelated |
Other Assets OtherAssets (3 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| DUE FROM AFFILIATES | 32800804 |
| OTHER ASSETS | 34404975 |
| RESTRICTED ASSETS | 29300786 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 96506565 | TotalBookValueOtherAssets |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (5 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO AFFILIATES | $730,925,023 |
| SWAP MARKET VALUE | $129,588,405 |
| OTHER LIABILITES | $12,025,609 |
| PENSION | $15,889,201 |
| INSURANCE | $44,891,941 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 933320179 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | FIN 48 (ASC 740) 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 F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | INVESTMENTS | TypeOfActivitiesConducted |
| Total Expenditures | 317706 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Total Amount Spent | 317706 | TotalAmountSpent |
| Transfer To Foreign Corp | false | TransferToForeignCorp |
| Interest In Foreign Trust | false | InterestInForeignTrust |
| Own Foreign Corp | true | OwnForeignCorp |
| Passive Foreign Invest Co | false | PassiveForeignInvestCo |
| Foreign Partnership | false | ForeignPartnership |
| Boycott Countries | false | BoycottCountries |
Form990 Schedule F Part V Form990ScheduleFPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method used to account for expenditures on organization's financial statements | Identifier |
| Return Reference | Schedule F, Part I, Line 3 | ReturnReference |
| Explanation | CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | true | RecordsMaintained |
Recipient Table RecipientTable
Recipient Name Business RecipientNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPECTRUM HEALTH HOSPITALS | BusinessNameLine1 |
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) |
|---|---|---|
| EIN Of Recipient | 381360529 | EINOfRecipient |
| IRC Section | 501(C)(3) | IRCSection |
| Amount Of Cash Grant | 494454 | AmountOfCashGrant |
| Amount Of Non Cash Assistance | 0 | AmountOfNonCashAssistance |
| Purpose Of Grant | MEDICAL CARE | PurposeOfGrant |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 1 | 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 | GRANTS ARE RECEIVED BY THE HEALTHIER COMMUNITIES DEPARTMENT WITHIN SPECTRUM HEALTH SYSTEM AND THEY ARE ADMINISTERED/AWARDED BY SPECTRUM HEALTH HOSPITALS, A RELATED TAX-EXEMPT ORGANIZATION. FUNDS ARE MONITORED THE RECIPIENTS ARE REQUIRED TO SUBMIT A BUDGET REPORT TO SPECTRUM HEALTH ON A QUARTERLY BASIS, WHICH ITEMIZES EXPENDITURES. REPORTS ARE ATTESTED TO BY THE RESPONSIBLE FINANCIAL OFFICER. | 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 (12 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A ROBERT VAN TUINEN MD | |||||||||||||
| 18250 | 272299 | 0 | 0 | 0 | 3541 | 0 | 21522 | 0 | 13470 | 18250 | 310832 | 0 | 0 |
| DANIEL OGLESBY | |||||||||||||
| 217015 | 0 | 769023 | 0 | 243183 | 0 | 79657 | 0 | 50861 | 0 | 1359738 | 0 | 539401 | 0 |
| DAVID LEONARD | |||||||||||||
| 367943 | 0 | 148573 | 0 | 16204 | 0 | 96515 | 0 | 67254 | 0 | 696488 | 0 | 47161 | 0 |
| JOHN BYRNES MD | |||||||||||||
| 384593 | 0 | 146088 | 0 | 16874 | 0 | 115522 | 0 | 62502 | 0 | 725579 | 0 | 43560 | 0 |
| JOHN MACKEIGAN MD | |||||||||||||
| 480772 | 0 | 236230 | 0 | 22085 | 0 | 69859 | 0 | 68512 | 0 | 877458 | 0 | 104447 | 0 |
| JOHN MOSLEY | |||||||||||||
| 375156 | 0 | 550690 | 0 | 20293 | 0 | 55533 | 0 | 55458 | 0 | 1057131 | 0 | 450615 | 0 |
| KRISTINE WHITE | |||||||||||||
| 220697 | 0 | 76339 | 0 | 2403 | 0 | 78292 | 0 | 40682 | 0 | 418413 | 0 | 27578 | 0 |
| MICHAEL P FREED | |||||||||||||
| 566815 | 0 | 201134 | 0 | 14960 | 0 | 160674 | 0 | 76465 | 0 | 1020048 | 0 | 47970 | 0 |
| MICHAEL ROSENCRANCE | |||||||||||||
| 282604 | 0 | 64529 | 0 | 3476 | 0 | 75482 | 0 | 56005 | 0 | 482096 | 0 | 0 | 0 |
| PATRICK O'HARE | |||||||||||||
| 350439 | 0 | 93341 | 0 | 15402 | 0 | 101935 | 0 | 55570 | 0 | 616686 | 0 | 0 | 0 |
| RICHARD BREON | |||||||||||||
| 1022977 | 0 | 544656 | 0 | 31588 | 0 | 362031 | 0 | 181512 | 0 | 2142764 | 0 | 166670 | 0 |
| RONALD KNAUS | |||||||||||||
| 262634 | 0 | 78763 | 0 | 3791 | 0 | 91854 | 0 | 55073 | 0 | 492115 | 0 | 20908 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| First-class or charter travel | Schedule J, Part I, Line 1a | THE ORGANIZATION PROVIDED FIRST-CLASS TRAVEL FOR CERTAIN BOARD MEMBERS AND KEY EXECUTIVE EMPLOYEES. IN CERTAIN LIMITED SITUATIONS WHEN COMMERCIAL AIR TRAVEL WAS NOT AVAILABLE FOR A DESTINATION OR NOT EFFICIENT DUE TO SCHEDULES AND/OR CONNECTIONS, CHARTER AIR TRAVEL WAS UTILIZED BY CERTAIN KEY EXECUTIVE EMPLOYEES. |
| Travel for companions | Schedule J, Part I, Line 1a | THE ORGANIZATION PROVIDED COMPANION TRAVEL FOR CERTAIN EXECUTIVE EMPLOYEES AND BOARD MEMBERS. THE RELATED AMOUNTS WERE TREATED AS TAXABLE COMPENSATION AND INCLUDED IN FORM W-2 OF FORM 1099 ACCORDINGLY. |
| Health or social club dues or initiation fees | Schedule J, Part I, Line 1a | THE ORGANIZATION PROVIDED HEALTH CLUB DUES FOR CERTAIN EXECUTIVE EMPLOYEES. THESE AMOUNTS WERE TREATED AS TAXABLE COMPENSATION AND INCLUDED IN FORM W-2. |
| Severance or change-of-control payment | Schedule J, Part I, Line 4a | $192,826 DANIEL OGLESBY |
| Supplemental nonqualified retirement plan | Schedule J, Part I, Line 4b | $539,401 DANIEL OGLESBY $ 47,161 DAVID LEONARD $ 43,560 JOHN BYRNES $104,447 JOHN MACKEIGAN $450,615 JOHN MOSLEY $ 27,578 KRISTINE WHITE $ 47,970 MICHAEL FREED $166,670 RICHARD BREON $ 20,908 RONALD KNAUS THIS QUESTION IS ANSWERED "YES" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, DO "PARTICIPATE IN" A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. SOME INDIVIDUALS RECEIVED DISTRIBUTIONS DURING THE YEAR (AS REPORTED ON THIS LINE) WHEREAS OTHERS PARTICIPATED IN THE PLAN BUT DID NOT RECEIVE DISTRIBUTIONS. DISTRIBUTIONS REPORTED ON THIS LINE ARE ALSO INCLUDED IN SCHEDULE J, PART II, COLUMN F AS COMPENSATION REPORTED IN A PRIOR YEAR. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (7 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| MS ALLYSON BREON | |||
| FAMILY | 59934 | SEE SCHEDULE L, PART V | false |
| MS CHERYL FREED | |||
| FAMILY | 48051 | SEE SCHEDULE L, PART V | false |
| MS CHRISTINA GAYDOU-PITTMAN | |||
| FAMILY | 87198 | SEE SCHEDULE L, PART V | false |
| MR BRADLEY PITTMAN | |||
| FAMILY | 62923 | SEE SCHEDULE L, PART V | false |
| MICHIGAN PROFESSIONAL INSURANCE EXCHANGE | |||
| BUSINESS | 120576 | SEE SCHEDULE L, PART V | false |
| MR MARK BREON | |||
| FAMILY | 63878 | SEE SCHEDULE L, PART V | |
| PRIORITY HEALTH MANAGED BENEFITS | |||
| BUSINESS | 2320339 | SEE SCHEDULE L, PART V | |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (15 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| INDIRECT EMPLOYEES | FORM 990, PART V, LINE 2A | THE ORGANZATION MAY HAVE INDIRECT EMPLOYEES. COMPENSATION FOR THESE EMPLOYEES IS PAID BY A RELATED ORGANIZATION. AN ALLOCATION OF AMOUNTS PAID FOR INDIRECT EMPLOYEES IS PURSUANT TO A MANAGEMENT SERVICES CONTRACT AND IS INCLUDED ON LINE 5-10 OF PART IX. |
| Family/business relationships amongst interested persons | Form 990, Part VI, Section A, Line 2 | MR. RICHARD DEVOS, SR. AND MR. RICHARD DEVOS, JR. - FAMILY RELATIONSHIP, MR. DAVID LEONARD AND MR. PATRICK O'HARE - BUSINESS RELATIONSHIP, MS. ELIZABETH NICKELS AND MR. TIMOTHY O'DONOVAN - BUSINESS RELATIONSHIP, MR. RICHARD BREON, MR. MICHAEL FREED, AND MR. ROBERT ROTH - BUSINESS RELATIONSHIP, MR. MICHAEL FREED AND MR. RONALD KNAUS - BUSINESS RELATIONSHIP |
| Significant changes to organizational documents | Form 990, Part VI, Section A, Line 4 | THE ORGANIZATION'S BYLAWS WERE RESTATED TO ESTABLISH THE AUDIT & COMPLIANCE COMMITTEE AS A STANDING COMMITTEE REPORTING DIRECTLY TO THE BOARD OF DIRECTORS. |
| CLASSES OF MEMBERS OR STOCKHOLDERS | FORM 990, PART VI, LINE 6 | THE ORGANIZATION IS ORGANIZED ON A NON-STOCK DIRECTORSHIP BASIS WITH NO MEMBERS. |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | FORM 990, PART VI, LINE 7B | THE ORGANIZATION IS ORGANIZED ON A NON-STOCK DIRECTORSHIP BASIS WITH NO MEMBERS. |
| Review of form 990 by governing body | Form 990, Part VI, Section B, Line 11b | A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. THE REVIEW PROCESS FOR THIS FORM 990 IS AS FOLLOWS: 1. PREPARATION OF THE RETURN IS SUPERVISED AND REVIEWED BY THE ORGANIZATION'S CORPORATE TAX MANAGER. 2. A SECOND REVIEW IS PERFORMED BY AN EXTERNAL CPA FIRM WITH EXPERTISE IN TAX-EXEMPT RETURN PREPARATION. 3. THE RETURN IS REVIEWED BY THE ORGANIZATION'S FINANCE AND LEGAL DEPARTMENTS (INCLUDING THE CORPORATE CONTROLLER AND THE CHIEF LEGAL OFFICER) AND SHARED WITH THE MEMBERS OF THE BOARD OF DIRECTORS. 4. THE ORGANIZATION'S CHIEF FINANCIAL OFFICER REVIEWS COMMENTS OR QUESTIONS RECEIVED BY MEMBERS OF THE BOARD OF DIRECTORS, IF ANY, TO ADDRESS OR TO INCORPORATE, AS APPROPRIATE, INTO THE RETURN PRIOR TO FILING. |
| Conflict of interest policy | Form 990, Part VI, Section B, Line 12c | BOARD OF DIRECTORS 1.CONFLICTS OF INTEREST MUST BE DISCLOSED, BOTH VIA AN ANNUAL ELECTRONIC DISCLOSURE PROCESS AS WELL AS VERBALLY AT A BOARD MEETING PRIOR TO DISCUSSION OF ANY AGENDA ITEM WITH REGARD TO WHICH A BOARD MEMBER HAS A CONFLICT. 2.A PERSON HAVING A FINANCIAL INTEREST IN A PROPOSED TRANSACTION OR ARRANGEMENT MAY MAKE A PRESENTATION AT A MEETING OF THE BOARD OF DIRECTORS OR COMMITTEE CONSIDERING THAT TRANSACTION OR ARRANGEMENT, BUT AFTER THAT PRESENTATION HE OR SHE WILL LEAVE THE MEETING DURING DISCUSSION AND VOTING ON THAT PROPOSED TRANSACTION OR ARRANGEMENT. THE PERSON HAVING THE FINANCIAL INTEREST WILL NOT BE COUNTED IN DETERMINING WHETHER A QUORUM IS PRESENT. 3.THE CHAIRPERSON OF THE BOARD OF DIRECTORS OR COMMITTEE WILL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE (INCLUDING OUTSIDE ADVISORS) TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND TO ADVISE WHETHER THE PROPOSED TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST. 4.THE BOARD OF DIRECTORS OR COMMITTEE WILL EXERCISE DUE DILIGENCE TO DETERMINE WHETHER THE ORGANIZATION CAN, WITH REASONABLE EFFORTS, OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 5.IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS OR COMMITTEE WILL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS AND MEMBERS WHETHER THE PROPOSED TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO ORGANIZATION, AND WILL 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 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 COMPLETES A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. A COPY OF THE MEMBER OF MANAGEMENT'S DISCLOSURE QUESTIONNAIRE IS SENT TO THE ORGANIZATION'S LEGAL DEPARTMENT AND IS ALSO MAINTAINED BY HUMAN RESOURCES IN THAT PERSON'S PERSONNEL FILE. 2. ANNUALLY, EACH MEMBER OF MANAGEMENT COMPLETES 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 RECOMMEND TO EXECUTIVE MANAGEMENT HOW ANY REPORTED CONFLICTS SHOULD BE MANAGED. MANAGEMENT OF A CONFLICT IS DETERMINED ON AN INDIVIDUAL BASIS BASED UPON THE FACTS AND CIRCUMSTANCES SURROUNDING THE DISCLOSURE. THE PURPOSE OF CONFLICT MANAGEMENT IS TO PROVIDE TRANSPARENCY WITHIN THE ORGANIZATION AND TO ENSURE THAT THE ORGANIZATION'S EMPLOYEES ARE ALWAYS ACTING IN THE BEST INTEREST OF THE ORGANIZATION. |
| Process used to establish compensation of top management official | Form 990, Part VI, Section B, Line 15a | THE SPECTRUM HEALTH SYSTEM BOARD OF DIRECTORS (THROUGH ITS EXECUTIVE COMMITTEE) USES THE FOLLOWING PROCESS FOR DETERMINING COMPENSATION OF THE TOP MANAGEMENT OFFICIAL, OTHER OFFICERS, AND KEY EMPLOYEES AT ALL RELATED ENTITIES. 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". THE NEXT FISCAL YEAR'S FINANICAL PLAN (INCLUDING ANY HOSPITAL RATE INCREASES) IS DISCUSSED AT AN ANNUAL PUBLIC MEETING AND POSTED TO WWW.SPECTRUMHEALTH.ORG ANNUALLY (UNDER THE SECTION TITLED "ABOUT US"). |
| Average number of hours devoted per week to related organization | Form 990, Part VII, Section A, Column B | RICHARD BREON - 8 RICHARD DEVOS, JR - 2 A. ROBERT VAN TUINEN, MD - 48 MICHELLE VAN DYKE - 2 ROBERT HOOKER - 2 ROBERT ROTH - 2 MICHAEL P. FREED - 2 RONALD KNAUS - 2 JOHN BYRNES, MD - 2 JOHN MACKEIGAN, MD - 2 |
| REPORTED COMPENSATION AND HOURS | FORM 990, PART VII, SECTION A | THE COMPENSATION REPORTED FOR EMPLOYEES OF THE ORGANIZATION IS NOT FOR SERVICES IN THEIR CAPACITY AS MEMBERS OF THE BOARD OF DIRECTORS BUT FOR SERVICES AS EMPLOYEES OF THE ORGANIZATION OR A RELATED ORGANIZATION. CERTAIN DIRECTORS WERE PAID REASONABLE COMPENSATION FOR THEIR SERVICES AS MEMBERS OF THE BOARD. CONSISTENT WITH PRIOR YEARS, COMPENSATION AND BENEFITS ARE REPORTED USING THE MOST RECENT CALENDAR YEAR COMPENSATION DATA. THE COMPENSATION FIGURES REPORTED IN THESE SECTIONS 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. |
| COMPENSATION OF DIRECTORS | FORM 990, PART VII, SECTION A | BASED ON EXTERNAL OPINION BY SULLIVAN COTTER AND ASSOCIATES, INC., SPECTRUM HEALTH SYSTEM COMPENSATES BOARD MEMBERS IN A MANNER THAT IS REASONABLE IN RELATION TO MARKET DATA. BOARD OF DIRECTORS COMPENSATION IS CONTINUALLY REVIEWED TO CONFIRM COMPENSATION FALLS WITHIN REASONABLE LIMITS. ANY COMPENSATION AMOUNT IS TREATED AS TAXABLE TO THE BOARD MEMBER AND IS REPORTED AND PROVIDED TO THEM ON FORM 1099. |
| REPORTING OF INVESTMENTS | FORM 990, PART X, LINE 11 | THE ORGANZIATION 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 - -66489500; SH HOSPITALS (EIN 38-1360529) FUND BALANCE TRANSFER - 3940945; ZEELAND COMMUNITY HOSPITAL (EIN 38-141184) FUND BALANCE TRANSFER - 91067; INVESTMENT ELIMINATION - 1971902; |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (4 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| PHMB PROPERTIES LLC | |||||||||
| 1231 EAST BELTLINE NE | GRAND RAPIDS | MI | 49525 | 382715520 | PROP. MGMT | MI | 3344188 | 29430541 | PRIORITY HEALTH |
| MMPC REAL ESTATE LLC | |||||||||
| 4100 LAKE DR SE STE 300 | GRAND RAPIDS | MI | 49525 | 262744213 | DORMANT | MI | 0 | 0 | MICHIGAN MEDICAL PATIENT CARE |
| SPECTRUM HEALTH INNOVATIONS LLC | |||||||||
| 100 MICHIGAN ST NE | GRAND RAPIDS | MI | 49503 | 272868213 | IP DEVELOP | MI | 7776 | 6714824 | SPECTRUM HEALTH SYSTEM |
| SHPHC LLC | |||||||||
| 750 FULLER AVE NE | GRAND RAPIDS | MI | 49503 | 452911064 | DORMANT | MI | 0 | 0 | SPECTRUM HEALTH CONTINUING CARE |
Form990 Schedule R Part II Form990ScheduleRPartII (22 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 HOSPITALS | ||||||||||
| 100 MICHIGAN ST NE | GRAND RAPIDS | MI | 49503 | 381360529 | HEALTHCARE | MI | 501(C)(3) | 3 | SPECTRUM HEALTH SYSTEM | true |
| SPECTRUM HEALTH PRIMARY CARE PTNRS | ||||||||||
| 1840 WEALTHY ST SE | GRAND RAPIDS | MI | 49506 | 381358164 | HEALTHCARE | MI | 501(C)(3) | 3 | SPECTRUM HEALTH SYSTEM | true |
| SPECTRUM HEALTH FOUNDATION | ||||||||||
| 100 MICHIGAN ST NE | GRAND RAPIDS | MI | 49503 | 382752328 | PHILANTHRO | MI | 501(C)(3) | 7 | SPECTRUM HEALTH SYSTEM | true |
| SPECTRUM HEALTH CONTINUING CARE | ||||||||||
| 750 FULLER AVE NE | GRAND RAPIDS | MI | 49503 | 383242232 | REHAB/CARE | MI | 501(C)(3) | 11 - Type I | SPECTRUM HEALTH SYSTEM | true |
| SH CONTINUING CARE CENTER | ||||||||||
| 750 FULLER AVE NE | GRAND RAPIDS | MI | 49503 | 382415333 | REHAB/NRS | MI | 501(C)(3) | 9 | SPECTRUM HEALTH CONTINUING CARE | true |
| SH KENT COMMUNITY CAMPUS | ||||||||||
| 750 FULLER AVE NE | GRAND RAPIDS | MI | 49503 | 383472677 | HEALTHCARE | MI | 501(C)(3) | 3 | SPECTRUM HEALTH CONTINUING CARE | true |
| SPECTRUM HEALTH WORTH SERVICES | ||||||||||
| 750 FULLER AVE NE | GRAND RAPIDS | MI | 49503 | 382786617 | HEALTHCARE | MI | 501(C)(3) | 9 | SPECTRUM HEALTH CONTINUING CARE | true |
| VISITING NURSE SERVICES OF WEST MI | ||||||||||
| 750 FULLER AVE NE | GRAND RAPIDS | MI | 49503 | 381359195 | HEALTHCARE | MI | 501(C)(3) | 9 | SPECTRUM HEALTH CONTINUING CARE | true |
| PRIORITY HEALTH | ||||||||||
| 1231 EAST BELTLINE NE | GRAND RAPIDS | MI | 49525 | 382715520 | HMO | MI | 501(C)(4) | N/A | SPECTRUM HEALTH SYSTEM | true |
| TRINITY HEALTH PLANS | ||||||||||
| 1231 EAST BELTLINE NE | GRAND RAPIDS | MI | 49525 | 382663747 | HMO MGMT | MI | 501(C)(4) | N/A | PRIORITY HEALTH | true |
| PH GOVERNMENT PROGRAMS INC | ||||||||||
| 1231 EAST BELTLINE NE | GRAND RAPIDS | MI | 49525 | 320016523 | HMO | MI | 501(C)(3) | 9 | PRIORITY HEALTH | true |
| SH UNITED MEMORIAL FOUNDATION | ||||||||||
| 615 S BOWER | GREENVILLE | MI | 48838 | 382990574 | PHILANTHRO | MI | 501(C)(3) | 11 - Type I | SPECTRUM HEALTH UNITED | true |
| AMBULATORY UNITED | ||||||||||
| 615 S BOWER | GREENVILLE | MI | 48838 | 383170488 | HEALTHCARE | MI | 501(C)(3) | 11 - Type I | SPECTRUM HEALTH UNITED | true |
| UNITED LIFESTYLES | ||||||||||
| 615 S BOWER | GREENVILLE | MI | 48838 | 383589727 | WELLNESS | MI | 501(C)(3) | 11 - Type I | SPECTRUM HEALTH UNITED | true |
| SPECTRUM HEALTH KELSEY | ||||||||||
| 615 S BOWER | GREENVILLE | MI | 48838 | 381297435 | HEALTHCARE | MI | 501(C)(3) | 3 | SPECTRUM HEALTH UNITED | true |
| REED CITY HOSPITAL CORPORATION | ||||||||||
| 300 N PATTERSON RD | REED CITY | MI | 49677 | 382770076 | HEALTHCARE | MI | 501(C)(3) | 3 | SPECTRUM HEALTH SYSTEM | true |
| 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 | true |
| MMPC FOUNDATION | ||||||||||
| 4100 LAKE DR SE STE 300 | GRAND RAPIDS | MI | 49546 | 201099059 | PHILANTHRO | MI | 501(C)(3) | N/A | MICHIGAN MEDICAL PATIENT CARE | true |
| KENT COMMUNITY HEALTH FOUNDATION | ||||||||||
| 750 FULLER AVE NE | GRAND RAPIDS | MI | 49503 | 383607110 | PHILANTHRO | MI | 501(C)(3) | 11 - Type III - FI | SPECTRUM HEALTH KENT COMMUNITY CAMPUS | true |
| ZEELAND COMMUNITY HOSPITAL | ||||||||||
| 8333 FELCH STREET | ZEELAND | MI | 49464 | 381411184 | HEALTHCARE | MI | 501(C)(3) | 3 | SPECTRUM HEALTH SYSTEM | true |
| SPECTRUM HEALTH UNITED | ||||||||||
| 615 S BOWER | GREENVILLE | MI | 48838 | 381358412 | HEALTHCARE | MI | 501(C)(3) | 3 | SPECTRUM HEALTH SYSTEM | true |
Form990 Schedule R Part IV Form990ScheduleRPartIV (14 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 | Legal Domicile Foreign CountryLegalDomicileForeignCountry |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 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 | 25006 | 31444 | 0.9 | |
| PRIORITY HEALTH INSURANCE COMPANY | ||||||||||||
| 1231 EAST BELTLINE NE | GRAND RAPIDS | MI | 49525 | 201529553 | INSURANCE | MI | PRIORITY HEALTH | C CORPORATION | 251223231 | 76537040 | 1 | |
| PRIORITY HEALTH MANAGED BENEFITS | ||||||||||||
| 1231 EAST BELTLINE NE | GRAND RAPIDS | MI | 49525 | 383085182 | ADMIN | MI | SPECTRUM HEALTH SYSTEM | C CORPORATION | 137858928 | 35117638 | 1 | |
| MONTCALM PRIMARY CARE PHYSICIANS | ||||||||||||
| 615 S BOWER | GREENVILLE | MI | 48838 | 202544762 | MED. SVCS | MI | SPECTRUM HEALTH UNITED | C CORPORATION | 1 | |||
| BLODGETT ASSURANCE COMPANY | ||||||||||||
| 100 MICHIGAN ST NE | GRAND RAPIDS | MI | 49503 | INSURANCE | SPECTRUM HEALTH SYSTEM | C CORPORATION | 1 | CJ | ||||
| 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 | |
| IDEOMED INC | ||||||||||||
| 100 MICHIGAN ST NE | GRAND RAPIDS | MI | 49503 | 611613614 | PROD DEVL | MI | SPECTRUM HEALTH INNOVATIONS LLC | C CORPORATION | 133 | 285985 | 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 | true | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | true | 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 | false | 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 | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (22 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| SPECTRUM HEALTH PRIMARY CARE PARTNERS | ||
| A | 707313 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH HOSPITALS | ||
| A | 25560 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH HOSPITALS | ||
| B | 494454 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH HOSPITALS | ||
| C | 965894 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH FOUNDATION | ||
| C | 1008253 | GAAP, CASH, OR FMV |
| PRIORITY HEALTH | ||
| D | 901188 | GAAP, CASH, OR FMV |
| PRIORITY HEALTH | ||
| K | 3795584 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH HOSPITALS | ||
| K | 161508558 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH PRIMARY CARE PARTNERS | ||
| K | 21135501 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH FOUNDATION | ||
| K | 12000 | GAAP, CASH, OR FMV |
| WEST MICHIGAN HEART | ||
| K | 155707 | GAAP, CASH, OR FMV |
| REED CITY HOSPITAL CORPORATION | ||
| K | 165543 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH CONTINUING CARE | ||
| K | 238 | GAAP, CASH, OR FMV |
| NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION | ||
| K | 37102 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH PRIMARY CARE PARTNERS | ||
| K | 396711 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH UNITED | ||
| K | 37882 | GAAP, CASH, OR FMV |
| REED CITY HOSPITAL CORPORATION | ||
| L | 2600 | GAAP, CASH, OR FMV |
| ZEELAND COMMUNITY HOSPITAL | ||
| L | 11000 | GAAP, CASH, OR FMV |
| NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION | ||
| L | 1000 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH UNITED | ||
| L | 7500 | GAAP, CASH, OR FMV |
| SPECTRUM HEALTH PRIMARY CARE PARTNERS | ||
| L | 8100 | GAAP, CASH, OR FMV |
| PRIORITY HEALTH | ||
| L | 11821478 | GAAP, CASH, OR FMV |
Form990 Schedule R Part VII Form990ScheduleRPartVII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| SECTION 512(B)(13) CONTROLLED ENTITY? | PART II, COLUMN (G) | THE ORGANIZATION IS THE COMMON PARENT ORGANIZATION OF A CONSOLIDATED HEALTH SYSTEM, SPECTRUM HEALTH SYSTEM. FOR ENTITIES THAT ARE PART OF A CONSOLIDATED HEALTH SYSTEM (WITH COMMON CONTROL) THE ATTRIBUTION RULES OF IRC SECTION 318 APPLY; MEANING THAT ALL ORGANIZATIONS ARE DEEMED TO HAVE CONTROL OF THE ORGANIZATIONS OWNED BY THE CONTROLLING ORGANIZATION. AS SUCH, IN ANSWERING THIS QUESTION AND FOR REPORTING IN SCH. R, EACH RELATED ORGANIZATION WITHIN THE HEALTH SYSTEM IS CONSIDERED AND THE TRANSACTIONS DISCLOSED MAY BE BETWEEN DIRECTLY CONTROLLED SUBSIDIARIES OR BROTHER-SISTER ENTITIES (INDIRECTLY CONTROLLED) WITHIN THE HEALTH SYSTEM. |
| IDENTIFICATION OF RELATED ORGANIZATIONS | PART IV | 35 MICHIGAN STREET CONDOMINIUM ASSOCIATION AND LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION ARE INCLUDED ON SCHEDULE R, PART IV AS THE VOTING POWER IS CONTROLLING UNDER THE CONSTRUCTIVE OWNERSHIP RULES OF UNDER SECTION 318 OF THE INTERNAL REVENUE CODE. SCHEDULE R, PART IV, COLUMNS (F) SHARE OF TOTAL INCOME AND (G) SHARE OF END-OF-YEAR ASSETS ARE REPORTED BASED ON OWNERSHIP RATHER THAN VOTING POWER. SCHEDULE R, PART IV, COLUMN (H) IS REPORTED BASED ON THE GREATER OF OWNERSHIP OR VOTING POWER. |
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