COREWELL HEALTH: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: COREWELL HEALTH (EIN 38-1359517)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-05-11
IRS object ID: 201231329349300038
Schema version: 2010v3.2
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 G
Schedule H
Schedule J
Schedule K
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-11T09:00:18-05:00	Timestamp
Tax Period End Date	2011-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ANDREWS HOOPER PAVLIK PLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	3333 DEPOSIT DRIVE SUITE 310	AddressLine1
City	GRAND RAPIDS	City
State	MI	State
ZIP Code	49546	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2010-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	381359517	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	NEWA	NameControl
Phone	2319243300	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	212 South Sullivan	AddressLine1
City	Fremont	City
State	MI	State
ZIP Code	49412	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	JOHN SELLA	Name
Title	VICE PRESIDENT OF FINANCE	Title
Date Signed	2012-05-07	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Phone	6169426440	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

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

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RANDALL STASIK CEO	BusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	212 South Sullivan	AddressLine1
City	Fremont	City
State	MI	State
ZIP Code	49412	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	72399898	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.SPECTRUMHEALTH.ORG/GERBER	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1918	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	OUR MISSION IS TO PROVIDE COMPETENT AND COMPASSIONATE COMMUNITY HEALTH CARE. OUR MOST SIGNIFICANT ACTIVITIES INCLUDED PROVIDING HOSPITAL, HOMECARE, WELLNESS, AND PHYSICIAN HEALTHCARE SERVICES.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	14	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	714	TotalNbrEmployees
Total Nbr Volunteers	202	TotalNbrVolunteers
Total Gross UBI	167279	TotalGrossUBI
Net Unrelated Business Txbl Income	-109625	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	462721	ContributionsGrantsPriorYear
Contributions Grants Current Year	263388	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	63885816	ProgramServiceRevenuePriorYear
Program Service Revenue CY	69577522	ProgramServiceRevenueCY
Investment Income Prior Year	615394	InvestmentIncomePriorYear
Investment Income Current Year	2281670	InvestmentIncomeCurrentYear
Other Revenue Prior Year	36058	OtherRevenuePriorYear
Other Revenue Current Year	196174	OtherRevenueCurrentYear
Total Revenue Prior Year	64999989	TotalRevenuePriorYear
Total Revenue Current Year	72318754	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	34314152	SalariesEtcPriorYear
Salaries Etc Current Year	35168200	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	33077841	OtherExpensePriorYear
Other Expenses Current Year	33614689	OtherExpensesCurrentYear
Total Expenses Prior Year	67391993	TotalExpensesPriorYear
Total Expenses Current Year	68782889	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-2392004	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	3535865	RevenuesLessExpensesCY
Total Assets BOY	52823220	TotalAssetsBOY
Total Assets EOY	54304753	TotalAssetsEOY
Total Liabilities BOY	30744158	TotalLiabilitiesBOY
Total Liabilities EOY	28606792	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	22079062	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	25697961	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	OUR MISSION IS TO PROVIDE COMPETENT AND COMPASSIONATE COMMUNITY HEALTH CARE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	41828566	Expense
Revenue	58796987	Revenue
Description	HEALTH CARE PROGRAMS, GENERAL/OTHER: SPECTRUM HEALTH GERBER MEMORIAL PROVIDED 116,793 OUTPATIENT ANCILLARY VISISTS, AS WELL AS 7,316 ADULT ACUTE AND 786 NEWBORN PATIENT DAYS OF CARE TO THE RESIDENTS OF NEWAYGO COUNTY AND THE SURROUNDING AREAS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	5133646	Expense
Revenue	3873048	Revenue
Description	PHYSICIAN PRACTICES/RURAL HEALTH CLINICS: SEVERAL PHYSICIAN OFFICES PROVIDED 36,764 OFFICE VISITS.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	4110066	Expense
Revenue	4022260	Revenue
Description	HOME HEALTH CARE: CONTINU-CARE, THE HOME HEALTH DEPARTMENT OF THE HOSPITAL PROVIDED 33,163 SKILLED NURSING, PHYSICAL THERAPY, OCCUPATIONAL THERAPY, SOCIAL WORK, HOME HEALTH AIDE, AND MSS/ISS SERVICE.	Description

Activity Other ActivityOther

Field	Value	IRS element (for citing)
Expense	2673792	Expense
Revenue	1990405	Revenue
Description	WELLNESS PROGRAMMING AND COMMUNITY EDUCATION, AVAILABLE TO THE RESIDENTS OF NEWAYGO COUNTY AND SURROUNDING AREAS.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	2673792	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	1990405	TotalOfOtherProgramServiceRev
Total Program Service Expense	53746070	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	false	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	true	FundraisingActivities
Gaming	false	Gaming
Hospital	true	Hospital
Financial Stmt Attached	true	FinancialStmtAttached
Grants To Organizations	false	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	true	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	49	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	714	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	true	QuidProQuoContributions
Quid Pro Quo Disclosure	true	QuidProQuoDisclosure
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	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	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	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	John Sella VP of Finance	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	2319243300	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	212 South Sullivan	AddressLine1
City	Fremont	City
State	MI	State
ZIP Code	49412	ZIPCode

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

Form990 Part VII Section A Form990PartVIISectionA (23 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee
DR MARK BYLAND
PART YEAR DIRECTOR	40	X	230613	0	24969
MATTHEW VAN VRANKEN
EX-OFFICIO DIRECTOR	1	X	0	785269	305729
MARC CHIRCOP
EX-OFFICIO DIRECTOR	1	X	0	422621	178531
DAVE ROBINSON
DIRECTOR	1	X	0	0	0
DON HENRY
CHAIR	1	X	0	0	0	X
STEPHEN WELSH MD
VICE-CHAIR	1	X	0	0	0	X
JOHN MELLEMA
TREASURER	1	X	0	0	0	X
CAROLYN HUMMEL
SECRETARY	1	X	0	0	0	X
BRENT BECKMAN MD
DIRECTOR	1	X	0	0	0
TODD BLAKE
DIRECTOR	1	X	0	0	0
LAUREL BRUEKER
DIRECTOR	1	X	0	0	0
TRAVIS BULL
DIRECTOR	1	X	0	0	0
JANE DRAKE
DIRECTOR	1	X	0	0	0
RANDALL STASIK
EX-OFFICIO/PRES/CEO	40	X	240486	0	68402	X
DR JAMES PATENGE
OB/GYN	40		286824	0	32635		X
DR TAMI MICHELE
OB/GYN	40		283325	0	26821		X
MARCUS GARDENER
CRNA	40		237445	0	29333		X
JEFFERY HAWKER
CRNA	40		237865	0	28799		X
JOHN SELLA
CFO	40		130459	0	25160	X
DOUGLAS JOHNSON MD
CHIEF OF STAFF - PART YEAR	1	X	0	0	0
LARRY LETHORN
DIRECTOR - PART YEAR	1	X	0	0	0
MIKE PUMFORD
DIRECTOR - PART YEAR	1	X	0	0	0
DAVID POEL
CRNA	40		230402	0	28790		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	1877419	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	1207890	TotalReportableCompFrmRltdOrgs
Total Other Compensation	749169	TotalOtherCompensation
Number Individuals GT100 K	20	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (4 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
TERRENCE ARTHUR WESTCOTT
609 PICKERAL LAKE DRIVE	NEWAYGO	MI	49337	PHYSICAL THERAPY	409131
PINE MEDICAL GROUP PC
230 WEST OAK STREET	FREMONT	MI	49412	MANAGEMENT SERVICE	309727
DELTA LOCUM TENENS
PO BOX 202940	DALLAS	TX	753202056	PHYSICIAN & STAFFING PROF.	148370
BLUEWATER ASSOCIATES
2760 KEEPER HIGHWAY	LYONS	MI	48851	PHYSICIAN SERVICES	117400

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	4	NumberOfContractorsGT100K
Fundraising Events	19793	FundraisingEvents
All Other Contributions	243595	AllOtherContributions
Total Contributions	263388	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount
NET PATIENT SERVICE REVENUE	622110	68650231	68650231
PHYSICIAN OFFICE RENT	531120	506654		$506,654
CAFETERIA	722212	172133		$172,133
PRESCRIPTION FEES	446110	137597		$137,597
OTHER PROGRAM SERVICE REVENUE	900099	110907		$110,907

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

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

Field	Value	IRS element (for citing)
Total Program Service Revenue	69577522	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	2138701	TotalRevenueColumn
Unrelated Business Revenue	210	UnrelatedBusinessRevenue
Exclusion	$2,138,491	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

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	143280	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	311	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	0	Securities
Other	142969	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	142969	TotalRevenueColumn
Exclusion	$142,969	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Income Fundraising Events	18097	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	19793	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	21461	FundraisingDirectExpenses

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	-3364	TotalRevenueColumn
Exclusion	-$3,364	ExclusionAmount

Net Income From Gaming NetIncomeFromGaming

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

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	91841	GrossSalesOfInventory
Cost Of Goods Sold	59372	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	32469	TotalRevenueColumn
Related Or Exempt Function Income	32469	RelatedOrExemptFunctionIncome

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	SPA SERVICES	Description
Business Code	713940	BusinessCode
Total Revenue Column	167069	TotalRevenueColumn
Unrelated Business Revenue	167069	UnrelatedBusinessRevenue

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	167069	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	72318754	TotalRevenueColumn
Related Or Exempt Function Income	68682700	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	167279	UnrelatedBusinessRevenue
Exclusion	$3,205,387	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

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	601558	Total
Management And General	601558	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	26617278	Total
Program Services	22444193	ProgramServices
Management And General	4173085	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1249321	Total
Program Services	1030169	ProgramServices
Management And General	219152	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	4651075	Total
Program Services	3844725	ProgramServices
Management And General	806350	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	2048968	Total
Program Services	1689544	ProgramServices
Management And General	359424	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	133814	Total
Management And General	133814	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	18992	Total
Management And General	18992	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	14893	Total
Management And General	14893	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	6154565	Total
Program Services	5086923	ProgramServices
Management And General	1067642	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	404413	Total
Program Services	65505	ProgramServices
Management And General	338908	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	10087384	Total
Program Services	9524163	ProgramServices
Management And General	563221	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1290805	Total
Management And General	1290805	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	1036036	Total
Program Services	956323	ProgramServices
Management And General	79713	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	178850	Total
Program Services	167782	ProgramServices
Management And General	11068	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	130083	Total
Program Services	87040	ProgramServices
Management And General	43043	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	1239524	Total
Management And General	1239524	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	3280250	Total
Program Services	2788213	ProgramServices
Management And General	492037	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	269428	Total
Management And General	269428	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
EQUIPMENT RENTAL & MAINTENANCE	1729328	1257263	472065
LICENSES & TAXES	2017711	89571	1928140
BAD DEBTS LESS RECOVERIES	4670723	4670723
CHARITABLE CONTRIBUTIONS	44793		44793
SHARED SERVICES FEE	831607		831607

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	81490	Total
Program Services	43933	ProgramServices
Management And General	37557	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	68782889	Total
Program Services	53746070	ProgramServices
Management And General	15036819	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	6125828	BOY
EOY	6479819	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	102024	BOY
EOY	75000	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	3437538	BOY
EOY	4427744	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1181707	BOY
EOY	1239172	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	721316	BOY
EOY	601940	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	67358325	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	37715297	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	30618952	BOY
EOY	29643028	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	9441958	BOY
EOY	11414026	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1193897	BOY
EOY	424024	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	52823220	BOY
EOY	54304753	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	7797516	BOY
EOY	6830534	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	19473463	BOY
EOY	18492458	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	3473179	BOY
EOY	3283800	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	30744158	BOY
EOY	28606792	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	20960093	BOY
EOY	24578992	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1093836	BOY
EOY	1093836	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	25133	BOY
EOY	25133	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	22079062	BOY
EOY	25697961	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	52823220	BOY
EOY	54304753	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	3535865	ReconcilationRevenueExpenses
Reconcilation Other Changes	83034	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)
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	1866182	OtherCostOrOtherBasis
Book Value	1866182	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	38992897	OtherCostOrOtherBasis
Depreciation	16264547	Depreciation
Book Value	22728350	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	640022	OtherCostOrOtherBasis
Depreciation	533916	Depreciation
Book Value	106106	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	24064140	OtherCostOrOtherBasis
Depreciation	20265346	Depreciation
Book Value	3798794	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1795084	OtherCostOrOtherBasis
Depreciation	651488	Depreciation
Book Value	1143596	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	29643028	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (3 entries)

DescriptionDescription	AmountAmount
FAIR VALUE OF SWAP AGREEMENT	$2,259,069
THIRD PARTY SETTLEMENTS	$608,731
DUE TO AFFILIATES	$416,000

Field	Value	IRS element (for citing)
Total Of Amounts	3283800	TotalOfAmounts
Total Revenue	72009380	TotalRevenue
Total Expenses	68478292	TotalExpenses
Excess Or Deficit For Year	3531088	ExcessOrDeficitForYear
Other	$0	OtherAmount
Total Adjustments	0	TotalAdjustments
Excess Or Deficit Per FS	3531088	ExcessOrDeficitPerFS
Other Revenues	0	OtherRevenues
Revenue Not Rptd F990	0	RevenueNotRptdF990
Revenue Subtotal	0	RevenueSubtotal
Other Revenues Not Included	0	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	0	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	0	TotalRevenuePerForm990
Other Expenses Included	0	OtherExpensesIncluded
Expenses Not Rptd F990	0	ExpensesNotRptdF990
Expenses Subtotal	0	ExpensesSubtotal
Other Expenses Not Included	0	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	0	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	0	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

Field	Value	IRS element (for citing)
Identifier	FIN 48 FOOTNOTE	Identifier
Return Reference	SCHEDULE D, PART X, LINE 2	ReturnReference
Explanation	A FIN 48 FOOTNOTE WAS NOT INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS.	Explanation

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	PACKER PINK OUT	NameOfEvent1
Gross Receipts Event1	13518	GrossReceiptsEvent1
Charitable Contributions Event1	13518	CharitableContributionsEvent1
Gross Revenue Event1	0	GrossRevenueEvent1
Other Direct Expenses Event1	6137	OtherDirectExpensesEvent1
Name Of Event2	GOLF OUTING	NameOfEvent2
Gross Receipts Event2	11534	GrossReceiptsEvent2
Charitable Contributions Event2	2100	CharitableContributionsEvent2
Gross Revenue Event2	9434	GrossRevenueEvent2
Cash Prizes Event2	250	CashPrizesEvent2
Non Cash Prizes Event2	1159	NonCashPrizesEvent2
Rent Facility Costs Event2	2685	RentFacilityCostsEvent2
Other Direct Expenses Event2	350	OtherDirectExpensesEvent2
Total Number Of Other Events	1	TotalNumberOfOtherEvents
Gross Receipts Other Events	12838	GrossReceiptsOtherEvents
Charitable Contrib Other Events	4175	CharitableContribOtherEvents
Gross Revenue Other Events	8663	GrossRevenueOtherEvents
Non Cash Prizes Other Events	510	NonCashPrizesOtherEvents
Other Direct Expenses Other Events	10370	OtherDirectExpensesOtherEvents
Gross Receipts Total	37890	GrossReceiptsTotal
Charitable Contributions Total	19793	CharitableContributionsTotal
Gross Revenue Total Events	18097	GrossRevenueTotalEvents
Cash Prizes Total Events	250	CashPrizesTotalEvents
Non Cash Prizes Total Events	1669	NonCashPrizesTotalEvents
Rent Facility Costs Total Events	2685	RentFacilityCostsTotalEvents
Food And Beverage Total Events	0	FoodAndBeverageTotalEvents
Entertainment Total Events	0	EntertainmentTotalEvents
Other Direct Expenses Total Events	16857	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	21461	DirectExpenseSummaryEvents
Net Income Summary	-3364	NetIncomeSummary

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	false	ExpensesExceededBudget
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	1081282	TotalCommunityBenefitExpense
Net Community Benefit Expense	1081282	NetCommunityBenefitExpense
Percent Of Total Expense	0.01690	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	12874725	TotalCommunityBenefitExpense
Direct Offsetting Revenue	10503077	DirectOffsettingRevenue
Net Community Benefit Expense	2371648	NetCommunityBenefitExpense
Percent Of Total Expense	0.03700	PercentOfTotalExpense

Unreimbursed Costs UnreimbursedCosts

Field	Value	IRS element (for citing)
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	13956007	TotalCommunityBenefitExpense
Direct Offsetting Revenue	10503077	DirectOffsettingRevenue
Net Community Benefit Expense	3452930	NetCommunityBenefitExpense
Percent Of Total Expense	0.05390	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	90795	TotalCommunityBenefitExpense
Net Community Benefit Expense	90795	NetCommunityBenefitExpense
Percent Of Total Expense	0.00140	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

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

Subsidized Health Services SubsidizedHealthServices

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

Research Research

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

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	32622	TotalCommunityBenefitExpense
Net Community Benefit Expense	32622	NetCommunityBenefitExpense
Percent Of Total Expense	0.00050	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	123417	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	123417	NetCommunityBenefitExpense
Percent Of Total Expense	0.00190	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	14079424	TotalCommunityBenefitExpense
Direct Offsetting Revenue	10503077	DirectOffsettingRevenue
Net Community Benefit Expense	3576347	NetCommunityBenefitExpense
Percent Of Total Expense	0.05580	PercentOfTotalExpense

Physical Improvements And Housing PhysicalImprovementsAndHousing

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

Economic Development EconomicDevelopment

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

Community Support CommunitySupport

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	55	NumberOfActivitiesOrPrograms
Total Community Building Expense	9613	TotalCommunityBuildingExpense
Net Community Building Expense	9613	NetCommunityBuildingExpense
Percent Of Total Expense	0.00010	PercentOfTotalExpense

Environmental Improvements EnvironmentalImprovements

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	2	NumberOfActivitiesOrPrograms
Total Community Building Expense	1043	TotalCommunityBuildingExpense
Net Community Building Expense	1043	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)
Number Of Activities Or Programs	5	NumberOfActivitiesOrPrograms
Total Community Building Expense	383	TotalCommunityBuildingExpense
Net Community Building Expense	383	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Health Improvement Advocacy HealthImprovementAdvocacy

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	83	NumberOfActivitiesOrPrograms
Total Community Building Expense	31020	TotalCommunityBuildingExpense
Net Community Building Expense	31020	NetCommunityBuildingExpense
Percent Of Total Expense	0.00050	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	145	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Building Expense	42059	TotalCommunityBuildingExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Building Expense	42059	NetCommunityBuildingExpense
Percent Of Total Expense	0.00070	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	true	BadDebtExpenseReported
Bad Debt Expense	$1,815,593	BadDebtExpenseAmount
Amount Attributable To	0	AmountAttributableTo
Amount Reimbursed By Medicare	21441606	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	22777761	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-1336155	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	1	NumberOfHospitalFacilities

Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA

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

Name Name

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

Address Address

Field	Value	IRS element (for citing)
Address Line1	212 S SULLIVAN ST	AddressLine1
City	FREMONT	City
State	MI	State
ZIP Code	49412	ZIPCode

Field	Value	IRS element (for citing)
Licensed Hospital	X	LicensedHospital
General Medical And Surgical	X	GeneralMedicalAndSurgical
Er24 Hours	X	Er24Hours
Other	HOSPITAL	Other

Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB

Hospital Facility Name HospitalFacilityName

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

Field	Value	IRS element (for citing)
Hospital Facility Number	1	HospitalFacilityNumber

Form990 Schedule H Part VI Form990ScheduleHPartVI (12 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Eligibility criteria for free or discounted care	Schedule H, Part I, Line 3c	THE ORGANIZATION USED FPG TO DETERMINE ELIGIBILITY FOR FREE CARE. THERE WAS NOT AN EVALUATION USED FOR DISCOUNTED CARE, AS APPLICANTS THAT QUALIFIED FOR ANY ASSISTANCE RECEIVED FREE CARE.
Bad Debt Expense excluded from financial assistance calculation	Schedule H, Part I, Line 7, column(f)	4,670,723
Costing Methodology used to calculate financial assistance	Schedule H, Part I, Line 7	THE TAXPAYER CALCULATES AN OVERALL COST-TO-CHARGE RATIO DERIVED BY USING THE WORKSHEET 2 FORMAT, RATIO OF PATIENT CARE COST-TO-CHARGES. ALL PATIENT SEGMENTS AND PAYERS ARE USED IN THE CALCULATION.
Community Building Activities	Schedule H, Part II	THE TAXPAYER 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 SCH. H, PART III, LINE 1 BAD DEBTS, AT COST, ARE DETERMINED BY USING AN OVERALL RATIO OF COSTS-TO-CHARGES APPLIED AGAINST BAD DEBT EXPENSES (AT CHARGES) IN THE STATEMENT OF ACTIVITIES. RATIONAL FOR INCLUDING BAD DEBTS (AT COST) IN SCH. H, PART III, LINE 2 BAD DEBTS, AT COST, REPRESENT AN UNREIMBURSED LIABILITY TO THE TAXPAYER AND FURTHER DEMONSTRATE HOW, BY ASSUMING THOSE COSTS, THE TAXPAYER 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 OF THESE 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 TAXPAYER CHOOSES TO BE FULLY TRANSPARENT AND SHARE ALL 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 REDUCED TO COST AND SHORTFALLS IN GOVERNMENT REIMBURSEMENTS (MEDICARE AND MEDICAID). RATIONAL FOR EXCLUDING (OR REPORTING ZERO) BAD DEBTS (AT COST) IN SCH. H, PART III, LINE 3 THE TAXPAYER HAS NOT IDENTIFIED THE AMOUNT OF BAD DEBT EXPENSES (AT COST) ATTRIBUTABLE TO PATIENTS ELIGIBLE FOR FREE OR DISCOUNTED SERVICES UNDER THE FINANCIAL ASSISTANCE POLICY. ALTHOUGH IT'S CERTAIN THAT A PORTION OF BAD DEBT EXPENSES (AT COST) 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.
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 TAXPAYER USES A RATIO OF COST TO CHARGES. IN DETERMINING THE RATIO OF COST TO CHARGES THE TAXPAYER 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 TAXPAYER COOPERATIVELY WORKS WITH PATIENTS HAVING SELF-PAY BALANCES TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE IN ACCORDANCE WITH THE FINANCIAL ASSISTANCE ELIGIBILITY POLICY.
Needs assessment.	Schedule H, Part VI, Line 2	PERIODICALLY THE TAXPAYER CONDUCTS A COMMUNITY NEEDS ASSESSMENT USING RESULTS FROM LOCAL, STATE AND NATIONAL SOURCES. THE LAST SUCH COMMUNITY NEEDS ASSESSMENT UTILIZED THE FOLLOWING SOURCES: 1) STATE AND PUBLIC HEALTH STATISTICS AVAILABLE ON LINE 2) NEWAYGO COUNTY HEALTH DEPARTMENT - HEALTHIER COMMUNITIES NEEDS ASSESSMENT 3) NEWAYGO COUNTY COMMUNITY CONSORTIUM DATA DASHBOARD
Patient education of eligibility for assistance.	Schedule H, Part VI, Line 3	TAXPAYER HAS A DEPARTMENT OF FINANCIAL COUNSELORS WHO WORK WITH PATIENTS THAT EXPRESS ANY LEVEL OF CONCERN WITH PAYING THEIR BILL. IN ADDITION, THE TAXPAYER 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. IN ADDITION, THE TAXPAYER 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). TAXPAYER WIDELY PUBLICIZES COMMUNICATIONS TO PATIENTS AND THE PUBLIC ON 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, POSTING ON THE SPECTRUM HEALTH WEBSITE, UPON REQUEST BY ANY PATIENT, GUARANTOR OR COMMUNITY MEMBER, WORD OF MOUTH VIA FINANCIAL COUNSELORS AND OTHERS, AND THROUGH COMMUNITY PUBLICATIONS AND OUTREACH EVENTS.
Community information.	Schedule H, Part VI, Line 4	THE TAXPAYER HAS IDENTIFIED A PRIMARY SERVICE AREA OF SEVERAL COUNTIES INCLUDING NEWAYGO COUNTY, EASTERN OCEANA COUNTY AND EASTERN MUSKEGON COUNTY AS PRIMARY AND NORTHERN KENT COUNTY AND SOUTHERN LAKE COUNTY AS SECONDARY.
PROMOTION OF COMMUNITY HEALTH	SCHEDULE H, PART VI, LINE 5	SCHEDULE H OF THIS TAX RETURN ONLY DISCLOSES CHARITY CARE AND COMMUNITY BENEFIT INFORMATION PERTAINING TO THE REPORTING ENTITY. HOWEVER, FOR A FULL AND MORE ACCURATE UNDERSTANDING OF THE CHARITY CARE AND COMMUNITY BENEFITS PROVIDED BY THE CONSOLIDATED HEALTH SYSTEM PLEASE VISIT OUR WEBSITE AT WWW.SPECTRUMHEALTH.ORG AND CLICK THE LINK TITLED "ABOUT US".
RELATED ORGANIZATION INFORMATION	SCHEDULE H, PART I, LINE 6A	THE CONSOLIDATED HEALTH SYSTEM PUBLISHES THEIR COMMUNITY BENEFIT REPORT ON THEIR 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.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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 (10 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
DR MARK BYLAND
230613	0	0	0	0	0	10369	0	14600	0	255582	0	0	0
MATTHEW VAN VRANKEN
0	688046	0	81165	0	16058	0	214976	0	90753	0	1090998	0	0
MARC CHIRCOP
0	362934	0	45480	0	14207	0	124900	0	53631	0	601152	0	0
RANDALL STASIK
227580	0	10000	0	2906	0	31514	0	36888	0	308888	0	0	0
DR JAMES PATENGE
263201	0	23623	0	0	0	14086	0	18549	0	319459	0	0	0
DR TAMI MICHELE
272075	0	11250	0	0	0	9144	0	17677	0	310146	0	0	0
MARCUS GARDENER
237445	0	0	0	0	0	13052	0	16281	0	266778	0	0	0
JEFFERY HAWKER
237865	0	0	0	0	0	13069	0	15730	0	266664	0	0	0
JOHN SELLA
130262	0	0	0	197	0	7736	0	17424	0	155619	0	0	0
DAVID POEL
230402	0	0	0	0	0	13660	0	15130	0	259192	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Health or social club dues or initiation fees	Schedule J, Part I, Line 1a	THE TAXPAYER PROVIDED HEALTH CLUB DUES FOR CERTAIN EXECUTIVE EMPLOYEES. THE RELATED AMOUNTS WERE TREATED AS TAXABLE COMPENSATION AND INCLUDED IN FORM W-2.
Severance or change-of-control payment	Schedule J, Part I, Line 4a	PER HER CONTRACT, THE FORMER CNO RECEIVED SEVERANCE PAY OF $91,223 FOR ONE YEAR AFTER HER RESIGNATION.
Supplemental nonqualified retirement plan	Schedule J, Part I, Line 4b	SCHEDULE J, PART I, LINE 4B IS ANSWERED "YES" BECUASE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, DO "PARTICIPATE IN" A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. HOWEVER, NONE OF THESE PARTICIPANTS "RECEIVED PAYMENT FROM" THESE PLANS DURING THE TAX YEAR.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CITY OF FREMONT HOSPITAL FINANCE AUTHORITY
383468654	35733OAC3	2007-03-07	10800000	CAPITAL FUNDING	false	false	false
MICHIGAN STATE HOSPITAL FINANCE AUTHORITY
382889417	59465E7F4	2004-11-10	2700000	CAPITAL FUNDING	false	false	true

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Amount RetiredAmountRetired	Amount Bond DefeasedAmountBondDefeased	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Working Capital ExpendituresWorkingCapitalExpenditures	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Amount UnspentAmountUnspent	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
1795000	0	10800000	0	0	0	190750	0	0	10609250	0	0	2007	false	false	true	true
1176536	0	2700000	0	0	0	32486	0	0	2667514	0	0	2005	false	false	true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Bond Counsel Routinely EngagedBondCounselRoutinelyEngaged	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs
false	true	false	false	true	0.0000	0.0000	0.0000	true
false	false	false	false	true	0.0000	0.0000	0.0000	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Exception To RebateExceptionToRebate
false	true	false	false	false	false
false	true	false	false	false	false

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (6 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
PINE MEDICAL GROUP
BUSINESS	357269	SEE SCH L, PART V-SERVICES	false
PINE MEDICAL GROUP
BUSINESS	423667	SEE SCH L, PART V-RENTAL	false
MR JORDAN SELLA
FAMILY	11863	SEE SCH L, PART V	false
MR JARED SELLA
FAMILY	109	SEE SCH L, PART V	false
MRS DEBRA SELLA
FAMILY	67350	SEE SCH L, PART V	false
MRS MARY HENRY
FAMILY	57181	SEE SCH L, PART V	false

Form990 Schedule L Part V Form990ScheduleLPartV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
FAMILY RELATIONSHIPS	PART IV, LINE 28B & SCH L, PART IV	MR. SELLA, AN OFFICER OF THE TAXPAYER, HAS A SPOUSE AND CHILDREN THAT ARE EMPLOYED BY THE TAXPAYER. MR. HENRY, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, HAS A SPOUSE THAT WORKS FOR THE TAXPAYER.
BUSINESS TRANSACTIONS WITH INTERESTED PERSONS	PART IV, LINE 28C & SCH L, PART IV	DR. WELSH, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, IS A DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER. THE TAXPAYER ALSO LEASES RENTAL SPACE TO THE SAME TAXABLE ENTITY.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (15 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
NUMBER OF EMPLOYEES	FORM 990, PART I, LINE 5 AND FORM 990, PART V, LINE 2A	TAXPAYER 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 LINES 5-10 OF PART IX.
Description of other program services	Form 990, Part III, Line 4d	WELLNESS PROGRAMMING AND COMMUNITY EDUCATION, AVAILABLE TO THE RESIDENTS OF NEWAYGO COUNTY AND SURROUNDING AREAS.
IDENTIFICATION OF DISREGARDED ENTITIES	FORM 990, PART IV, LINE 33 AND SCHEDULE R	THE ORGANIZATION DOES NOT OWN A WHOLLY OWNED DISREGARDED ENTITY. HOWEVER, THE HEALTH SYSTEM HAS WHOLLY OWNED DISREGARDED ENTITIES. THE ORGANIZATION IS REPORTING INDIRECT CONTROL FOLLOWING THE CONSTRUCTIVE OWNERSHIP RULES UNDER SECTION 318 OF THE INTERNAL REVENUE CODE. OTHER ENTITIES REPORTED ON SCHEDULE R ARE REPORTED BASED ON THE SAME APPLICATION OF THE CONSTRUCTIVE OWNERSHIP RULES OF SECTION 318.
Significant changes to organizational documents	Form 990, Part VI, Section A, Line 4	THE TAXPAYER'S BYLAWS WERE AMENDED TO REFLECT THE DELEGATION OF CERTAIN OF THE PARENT CORPORATION'S RESERVED POWERS 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 SPECTRUM HEALTH. SHHG HAS THE RIGHT TO APPOINT THE PRESIDENT OF THE TAXPAYER. APPROVAL LIMITS FOR THE AMOUNT OF CAPITAL EXPENDITURES OR LOANS TO UNRELATED ENTITIES WERE INCREASED FOR THE TAXPAYER'S PRESIDENT, FINANCE COMMITTEE AND BOARD OF DIRECTORS AND AN APPROVAL LIMIT WAS ADDED FOR THE SHHG PRESIDENT, FINANCE COMMITTEE AND BOARD OF DIRECTORS. AMENDMENTS TO THE TAXPAYER'S BYLAWS MUST BE ADOPTED BY SHHG.
Classes of members or stockholders	Form 990, Part VI, Section A, Line 6	THE MEMBERSHIP OF THE CORPORATION CONSISTS OF ONE CLASS, AND THE ONLY MEMBER OF THE CORPORATION SHALL BE SPECTRUM HEALTH SYSTEM ("SYSTEM") (EIN 38-3382353), A MICHIGAN NONPROFIT CORPORATION.
Members or stockholders electing members of governing body	Form 990, Part VI, Section A, Line 7a	THE SOLE MEMBER OF THE TAXPAYER (SEE FORM 990, PART VI, LINE 6) APPOINTS ALL MEMBERS OF THE TAXPAYER'S BOARD OF DIRECTORS.
Decisions requiring approval by members or stockholders	Form 990, Part VI, Section A, Line 7b	THE SOLE MEMBER OF THE TAXPAYER (SEE FORM 990, PART VI, LINE 6) HAS RETAINED CERTAIN RESERVED POWERS IN TAXPAYER EXCLUSIVELY, WHICH SHALL NOT BE DEEMED AUTHORIZED UNLESS AND UNTIL APPROVED BY THE SOLE MEMBER OF TAXPAYER: - ELECTION AND/OR REMOVAL OF THE MEMBERS OF THE TAXPAYER'S BOARD OF DIRECTORS AND THE TAXPAYER'S CHAIR OF THE BOARD; - APPROVAL OF ALL TAXPAYER'S (OR AN ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY THE TAXPAYER ("SUBSIDIARY") CAPITAL EXPENDITURES IN EXCESS OF THE AMOUNT SPECIFIED IN THE AUTHORITY MATRIX, ADOPTED BY THE SOLE MEMBER OF TAXPAYER AND AS AMENDED BY THE SOLE MEMBER OF TAXPAYER FROM TIME TO TIME ("AUTHORITY MATRIX AMOUNT"); - APPROVAL OF ALL BORROWING BY THE TAXPAYER 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 TAXPAYER OR A SUBSIDIARY TO PERSONS OR ENTITIES OTHER THAN THE SOLE MEMBER OF TAXPAYER OR AN ENTITY CONTROLLED BY THE SOLE MEMBER OF TAXPAYER; - THE CREATION OF ANY ENTITY CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE TAXPAYER; AND - THE TAXPAYER'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 TAXPAYER ABOVE, THE SOLE MEMBER OF TAXPAYER HAS DELEGATED CERTAIN RESERVED POWERS IN TAXPAYER 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 TAXPAYER. THE SOLE MEMBER OF TAXPAYER 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 TAXPAYER'S PRESIDENT AND/OR CEO AS DELEGATED BY THE SOLE MEMBER OF TAXPAYER'S BOARD OF DIRECTORS TO THE SOLE MEMBER OF TAXPAYER'S CHIEF EXECUTIVE OFFICER (OR DESIGNEE) OR SHHG'S PRESIDENT; - THE ADOPTION OF THE ANNUAL OPERATING AND CAPITAL BUDGETS OF THE TAXPAYER, AND ANY AMENDMENTS TO SUCH BUDGETS IN EXCESS OF THE AUTHORITY MATRIX AMOUNT; - THE ADOPTION OF THE TAXPAYER'S STRATEGIC PLANS; - THE ADOPTION OF AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS OF THE TAXPAYER; - MERGER OR CONSOLIDATION OF THE TAXPAYER OR A SUBSIDIARY, ANY OTHER CHANGE IN CONTROL, OWNERSHIP PERCENTAGES OR CAPITAL STRUCTURE OF THE TAXPAYER OR A SUBSIDIARY; - SALE OR TRANSFER OF MORE THAN TEN PERCENT (10%) OF THE ASSETS OF THE TAXPAYER OR A SUBSIDIARY TO ANY PERSON OR ENTITY NOT CONTROLLED BY THE SOLE MEMBER OF TAXPAYER; - DISSOLUTION OF THE TAXPAYER; - THE SELECTION AND RETENTION OF AUDITORS FOR THE TAXPAYER OR A SUBSIDIARY; AND - ANY OTHER APPROVAL FOR WHICH THE SOLE MEMBER OF TAXPAYER'S APPROVAL IS REQUIRED BY LAW.
Review of form 990 by governing body	Form 990, Part VI, Section B, Line 11a	THE 990 IS POSTED TO THE BOARD OF DIRECTORS PORTAL FOR REVIEW AND APPROVAL FOR FILING. THE REVIEW PROCESS FOR THIS FORM 990 IS AS FOLLOWS: 1. PREPARATION AND REVIEW OF THE RETURN IS PERFORMED BY AN EXTERNAL CPA FIRM WITH EXPERTISE IN TAX-EXEMPT RETURN PREPARATION. 2. THE RETURN IS REVIEWED BY THE INTERNAL TAX DEPARTMENT. 3. THE TAXPAYER'S VP OF FINANCE 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 A DISCLOSURE FORM 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 GERBER MEMORIAL'S BEST INTEREST. 4.THE BOARD OF DIRECTORS OR COMMITTEE SHALL EXERCISE DUE DILIGENCE TO DETERMINE WHETHER SPECTRUM HEALTH GERBER MEMORIAL 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 GERBER MEMORIAL'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO SPECTRUM HEALTH GERBER MEMORIAL, 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 GERBER MEMORIAL COMMITTEES SHALL SET FORTH: A)THE NAMES OF THE PERSONS WHO DISCLOSED A FINANCIAL INTEREST IN A PROPOSED TRANSACTION OR ARRANGEMENT INVOLVING SPECTRUM HEALTH GERBER MEMORIAL 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 TAXPAYER'S 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 TAXPAYER'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 TAXPAYER AND TO ENSURE THAT TAXPAYER'S EMPLOYEES ARE ALWAYS ACTING IN THE BEST INTEREST OF TAXPAYER.
Process used to establish compensation of top management official	Form 990, Part VI, Section B, Line 15a	SPECTRUM HEALTH SYSTEM PROCESS FOR ESTABLISHING EXECUTIVE COMPENSATION THE SPECTRUM HEALTH 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 2011 (7/1/10-6/30/11), WAS BASED ON THE FOLLOWING INDEPENDENT SURVEYS OF HEALTH CARE EXECUTIVES AT COMPARABLE HEALTH SYSTEMS: * SULLIVAN, COTTER AND ASSOCIATES, INC.: 2010 SURVEY OF MANAGER AND EXECUTIVE COMPENSATION IN HOSPITALS AND HEALTH SYSTEMS * INTEGRATED HEALTHCARE STRATEGIES: 2010 HEALTHCARE EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2010 INTEGRATED HEALTH NETWORKS COMPENSATION SURVEY * WATSON WYATT DATA SERVICES: 2010/2011 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).
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.
Public Disclosure	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 hours worked per week for related organization	Form 990, Part VII, Section A, Column B	DR. MARK BYLAND - 0 MATTHEW VAN VRANKEN - 50 MARC CHIRCOP - 50 DAVE ROBINSON - 0 DON HENRY - 0 STEPHEN WELSH, MD - 0 JOHN MELLEMA - 0 CAROLYN HUMMEL - 0 BRENT BECKMAN, MD - 0 TODD BLAKE - 0 LAUREL BRUEKER - 0 TRAVIS BULL - 0 JANE DRAKE - 0 RANDALL STASIK - 0 DR. JAMES PATENGE - 0 DR. TAMI MICHELE - 0 MARCUS GARDENER - 0 JEFFERY HAWKER - 0 JOHN SELLA - 0 DOUGLAS JOHNSON, MD - 0 LARRY LETHORN - 0 MIKE PUMFORD - 0 DAVID POEL - 0
COMPENSATION	FORM 990, PART VII, LINE 1A	CONSISTENT WITH PRIOR YEARS, THE COMPENSATION REPORTED FOR THESE INDIVIDUALS 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. 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, 2010. INDIVIDUALS WITH COMPENSATION REPORTED IN PART VII WORK A COMBINED AVERAGE OF 40-50 HOURS PER WEEK FOR THE REPORTING ORGANIZATION AND/OR A RELATED TAX-EXEMPT ORGANIZATION.
Other changes in net assets or fund balances	Form 990, Part XI, Line 5	CHANGE IN FMV OF SWAP INTEREST AGREEMENT - 88020; HPS LLC K-1 - -210; GIFT SHOP - -4776;

Schedule R IRS990ScheduleR

Form990 Schedule R Part I Form990ScheduleRPartI (3 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	179821	29996933	PRIORITY HEALTH
MMPC REAL ESTATE LLC
4100 LAKE DR SE STE 300	GRAND RAPIDS	MI	49525	382851295	DORMANT	MI	0	0	MICHIGAN MEDICAL PATIENT CARE
SPECTRUM HEALTH INNOVATIONS LLC
100 MICHIGAN AVE NE	GRAND RAPIDS	MI	49503	272868213	IP DEVELOP	MI	6018	3146005	SPECTRUM HEALTH SYSTEM

Form990 Schedule R Part II Form990ScheduleRPartII (24 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 AVE NE	GRAND RAPIDS	MI	49503	383382353	MANAGEMENT	MI	501(C)(3)	11 - Type III - FI	NA	false
SPECTRUM HEALTH HOSPITALS
100 MICHIGAN AVE NE	GRAND RAPIDS	MI	49503	381360529	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	true
SPECTRUM HEALTH PRIMARY CARE PTNRS
100 MICHIGAN AVE NE	GRAND RAPIDS	MI	49503	381358164	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	true
WEST MICHIGAN REGIONAL LABORATORY
1726 KNOLLCREST CIRCLE SE	GRAND RAPIDS	MI	49546	383414862	TEACH/RSCH	MI	501(C)(3)	9	SPECTRUM HEALTH HOSPITALS	true
SPECTRUM HEALTH FOUNDATION
100 MICHIGAN AVE 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
SPECTRUM HEALTH UNITED
615 S BOWER	GREENVILLE	MI	48838	381358412	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	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
407 S NELSON	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
100 SOUTH PINE	ZEELAND	MI	49464	381411184	HEALTHCARE	MI	501(C)(3)	3	SPECTRUM HEALTH SYSTEM	true

Form990 Schedule R Part IV Form990ScheduleRPartIV (12 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
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	383264184	MGMT	MI	SPECTRUM HEALH HOSPITALS	C CORPORATION	611739	462237	0.8696
PARTNERSHIP FOR CHILDREN'S HEALTH
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	383364676	MGED CARE	MI	SPECTRUM HEALH HOSPITALS	C CORPORATION	0	0	1
THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	830464302	MGMT	MI	SPECTRUM HEALH HOSPITALS	C CORPORATION	2205785	1454395	0.9827
HDVCH - CHC
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	383417270	MED. SVCS	MI	SPECTRUM HEALH HOSPITALS	C CORPORATION	1800	0	1
CAMPUS TOWNE CENTER CONDO ASSC
4868 LAKE MICHIGAN DRIVE	ALLENDALE	MI	49401	382910067	MGMT	MI	SPECTRUM HEALH HOSPITALS	C CORPORATION	20826	24780	0.75
PRIORITY HEALTH INSURANCE COMPANY
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	201529553	INSURANCE	MI	PRIORITY HEALTH	C CORPORATION	217156804	65878919	1
PRIORITY HEALTH MANAGED BENEFITS
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	383085182	ADMIN	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	129683594	29767226	1
MONTCALM PRIMARY CARE PHYSICIANS
615 S BOWER	GREENVILLE	MI	48838	202544762	MED. SVCS	MI	SPECTRUM HEALTH UNITED	C CORPORATION	0	0	1
BLODGETT ASSURANCE COMPANY
100 MICHIGAN AVE NE	GRAND RAPIDS	MI	49503		INSURANCE		SPECTRUM HEALTH SYSTEM	C CORPORATION	0	0	1	CJ
MICHIGAN MEDICAL PATIENT CARE
4100 LAKE DR SE STE 300	GRAND RAPIDS	MI	49546	382851295	MEDICAL	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	0	0	1
WEST MICHIGAN HEART
2900 BRADFORD STREET NE	GRAND RAPIDS	MI	49525	382125186	PHYSICIANS	MI	SPECTRUM HEALTH SYSTEM	C CORPORATION	0	0	1
MHEALTH INNOVATIONS INC
425 NORTH MAIN STREET	ANN ARBOR	MI	48104	611613614	PROD DEVL	MI	SPECTRUM HEALTH INNOVATIONS LLC	C CORPORATION	0	457129	1

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	false	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	false	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
MICHIGAN MEDICAL PC
I	8688	CASH, GAAP, OR FMV
PRIORITY HEALTH
K	7446445	CASH, GAAP, OR FMV
BLODGETT ASSURANCE COMPANY
L	65000	CASH, GAAP, OR FMV
SPECTRUM HEALTH SYSTEM
L	600	CASH, GAAP, OR FMV
WEST MICHIGAN HEART
L	63600	CASH, GAAP, OR FMV
SPECTRUM HEALTH HOSPITALS
L	1590718	CASH, GAAP, OR FMV

Form990 Schedule R Part VII Form990ScheduleRPartVII

Field	Value	IRS element (for citing)
Identifier	PART II, COLUMN (G), SECTION 512(B)(13) CONTROLLED ENTITY?	Identifier
Return Reference	SCHEDULE R	ReturnReference
Explanation	TAXPAYER IS A MEMBER OF A CONSOLIDATED HEALTH SYSTEM AND HAS A COMMON PARENT ORGANIZATION, 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.	Explanation