COREWELL HEALTH: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: COREWELL HEALTH (EIN 38-1360529)
Tax period: 2010-07-01 to 2011-06-30
Filed: 2012-05-14
IRS object ID: 201231359349301153
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 H
Schedule I
Schedule J
Schedule K
Schedule K
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-05-14T09:00:13-05:00	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 DR NE SUITE 310	AddressLine1
City	GRAND RAPIDS	City
State	MI	State
ZIP Code	49456	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	381360529	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	SPEC	NameControl
Phone	6163912754	Phone

US Address USAddress

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

Officer Officer

Field	Value	IRS element (for citing)
Name	JOSEPH FIFER	Name
Title	VP-HOSPITAL FINANCE	Title
Date Signed	2012-04-20	DateSigned
Authorize Third Party	false	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

Name Of Principal Officer Business NameOfPrincipalOfficerBusiness

Field	Value	IRS element (for citing)
Business Name Line1	JOSEPH J FIFER	BusinessNameLine1

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	100 Michigan Ave NE	AddressLine1
City	Grand Rapids	City
State	MI	State
ZIP Code	49403	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	1471048886	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.SPECTRUMHEALTH.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1876	YearFormation
State Legal Domicile	MI	StateLegalDomicile
Activity Or Mission Description	TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE	ActivityOrMissionDescription
Nbr Voting Members Governing Body	17	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	11541	TotalNbrEmployees
Total Nbr Volunteers	2500	TotalNbrVolunteers
Total Gross UBI	2714791	TotalGrossUBI
Net Unrelated Business Txbl Income	444686	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	76241101	ContributionsGrantsPriorYear
Contributions Grants Current Year	20748886	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1343636698	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1395020022	ProgramServiceRevenueCY
Investment Income Prior Year	22595858	InvestmentIncomePriorYear
Investment Income Current Year	48430676	InvestmentIncomeCurrentYear
Other Revenue Prior Year	3696142	OtherRevenuePriorYear
Other Revenue Current Year	-1042468	OtherRevenueCurrentYear
Total Revenue Prior Year	1446169799	TotalRevenuePriorYear
Total Revenue Current Year	1463157116	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	1005000	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	1350046	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	630857513	SalariesEtcPriorYear
Salaries Etc Current Year	600746006	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	671564695	OtherExpensePriorYear
Other Expenses Current Year	730038977	OtherExpensesCurrentYear
Total Expenses Prior Year	1303427208	TotalExpensesPriorYear
Total Expenses Current Year	1332135029	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	142742591	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	131022087	RevenuesLessExpensesCY
Total Assets BOY	2043500605	TotalAssetsBOY
Total Assets EOY	2327633251	TotalAssetsEOY
Total Liabilities BOY	1061317329	TotalLiabilitiesBOY
Total Liabilities EOY	1175057118	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	982183276	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1152576133	NetAssetsOrFundBalancesEOY
Mission Description	TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1115788064	Expense
Grants	1350046	Grants
Revenue	1356328033	Revenue
Description	SPECTRUM HEALTH HOSPITALS CONSISTS OF BLODGETT HOSPITAL AND BUTTERWORTH HOSPITAL (THE CAMPUS OF WHICH INCLUDES THE HELEN DEVOS CHILDREN'S HOSPITAL AND THE FRED AND LENA MEIJER HEART CENTER) WITH APPROXIMATELY 1,110 LICENSED BEDS COMBINED. THEY ARE ACUTE CARE INPATIENT HOSPITALS WHICH INCLUDE SPECIALTY CRITICAL CARE UNITS AND OUTPATIENT SERVICES. THESE HOSPITALS PROVIDE A COORDINATED CONTINUUM OF HEALTH CARE SERVICES TO THE CITIZENS OF WEST MICHIGAN AND TREATS ALL PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. ---- COMMUNITY BENEFIT FOR SPECTRUM HEALTH SYSTEM AND AFFILIATES IS DISCLOSED ON THE WEBSITE AT WWW.SPECTRUMHEALTH.ORG.	Description
Total Program Service Expense	1115788064	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	true	Hospital
Financial Stmt Attached	true	FinancialStmtAttached
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	true	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	true	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	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
Number Forms Transmitted With1096	671	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	11541	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	true	ForeignFinancialAccount
Name Of Foreign Country	CJ	NameOfForeignCountry
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	17	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	true	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	true	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	true	InvestmentInJointVenture
Written Policy Or Procedure	true	WrittenPolicyOrProcedure
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	Joseph J Fifer	BusinessNameLine1

Field	Value	IRS element (for citing)
Telephone Number	6163912754	TelephoneNumber

Address US AddressUS

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

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

Form990 Part VII Section A Form990PartVIISectionA (51 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	FormerFormer	Key EmployeeKeyEmployee	Highest Compensated EmployeeHighestCompensatedEmployee
WILLIAM BOER
EX-OFFICIO	2	X	0	0	0
RICHARD BREON
EX-OFFICIO	2	X	0	1118465	531406
SANDRA COTTINGHAM MD PHD
DIRECTOR	2	X	0	0	0
DAVID MACK
DIRECTOR	2	X	0	0	0
JAMES FUSON MD
DIRECTOR	2	X	0	0	0
PATRICIA GARDNER
DIRECTOR	2	X	0	0	0
THOMAS HAAS
DIRECTOR	2	X	0	0	0
DON HENRY
DIRECTOR	2	X	0	0	0
MELONIE ICE MD
EX-OFFICIO	2	X	0	0	0
WILLIAM JEWELL
SECRETARY	50		232388	0	83110	X
HARRY KNOPKE
CHAIR	2	X	0	0	0	X
DAVID LANGWORTHY
DIRECTOR	2	X	0	0	0
CHARLES LIPPERT
DIRECTOR	2	X	0	0	0
THOMAS MALVITZ MD
DIRECTOR	2	X	0	0	0
PATRICK MILES
TREASURER	2	X	0	0	0	X
KHAN NEDD MD
DIRECTOR	2	X	0	0	0
MICHELLE VAN DYKE
VICE CHAIR	2	X	0	0	0	X
MATTHEW VAN VRANKEN
EX-OFFICIO/PRESIDENT SHH	50	X	785269	0	305729	X
MARC CHIRCOP
SVP AND COO	50		422621	0	178531	X
JOSEPH FIFER
VP, HOSPITAL FINANCE	50		370272	0	164445	X
TANJA OQUENDO
FORMER KE	50		539861	0	86245		X
RALPH ROGERS
VP, MEDICAL AFFAIRS	50		455831	0	218235			X
ROBERT CONNORS
PRESIDENT, DVCH	50		417536	0	177284			X
SHAWN ULREICH
CNE	50		384347	0	165094			X
DAVID DULL
VP, QUALITY	50		319332	0	135370			X
JAMES WILSON
PRESIDENT, BLODGETT	50		314168	0	140570			X
LISA SHANNON
VP, BUSINESS DEVELOPMENT	50		285962	0	124367			X
STEVEN SARROS
FORMER KE	50		255953	0	115732		X
KRISTINE WHITE
FORMER KE	50		238893	0	106797		X
JONATHAN FLYTE
FORMER KE	50		227932	0	100428		X
BRIDGET TUCKER-GONDER
FORMER KE	50		227038	0	100753		X
ANTHONY SENAGORE
FORMER KE	50		218251	0	141461		X
SHARI SCHWANZL
FORMER KE	50		216706	0	97389		X
MATTHEW DAVIS
FORMER KE	50		209126	0	68072		X
LINDA FOX
FORMER KE	50		198481	0	20879		X
ERIC BOONSTRA
FORMER KE	50		176284	0	22167		X
CHRISTOPHER BASKEL
FORMER KE	50		158834	0	27874		X
LARRY GENZINK
FORMER KE	50		155592	0	25327		X
DAVID MATISOFF
PHYSICIAN	50		473630	0	58601				X
JOHN DYSART
PHYSICIAN	50		469836	0	37202				X
ROBERT BACH
PHYSICIAN	50		357198	0	34717				X
ROBERT HUBERS
DIRECTOR, AEROMED	50		344331	0	39787				X
JAMES PAAUW
PHYSICIAN	50		280618	0	41244				X
THOMAS BRONKEN
FORMER KE	50		277888	0	29040		X
PETER LUNDEEN
FORMER KE	50		205568	0	26092		X
JASON JOSEPH
FORMER KE	50		172453	0	20333		X
TRACEY MCKNIGHT
FORMER KE	50		164414	0	26513		X
CRYSTAL JANUARY-CRAFT
FORMER KE	50		148451	0	23034		X
EDWARD KOLLER
FORMER KE	0		0	165443	26855		X
SCOTT DRESEN
FORMER KE	0		0	215694	100821		X
RONALD SAGRITALO
CHIEF COMPLIANCE OFFICER	50		176882	0	92656			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	9881946	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	1499602	TotalReportableCompFrmRltdOrgs
Total Other Compensation	3694160	TotalOtherCompensation
Number Individuals GT100 K	318	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
WOLVERINE CONSTRUCTION MGMT
4045 BARDEN SE	GRAND RAPIDS	MI	49512	CONSTRUCTION	57430598
MERC (ACH)
1000 MONROE AVE NW	GRAND RAPIDS	MI	49503	ACH SERVICES	22672966
THE CHRISTMAN COMPANY
634 FRONT AVE NW	GRAND RAPIDS	MI	49504	CONSTRUCTION	19506897
ACS CONSULTANT COMPANY INC
PO BOX 202617	DALLAS	TX	75320	CONSULTING	5622735
NEONATAL ASSOCIATES PC
100 MICHIGAN STREET NE	GRAND RAPIDS	MI	49503	MEDICAL SERVICES	5327821

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	158	NumberOfContractorsGT100K
Related Organizations	15793595	RelatedOrganizations
All Other Contributions	4955291	AllOtherContributions
Total Contributions	20748886	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome	ExclusionExclusionAmount	Unrelated Business RevenueUnrelatedBusinessRevenue
PROGRAM SERVICE REVENUE	622110	1353954860	1353954860
SHARED SERVICES	541200	12620920		$12,620,920
CAFETERIA	722212	8068514		$8,068,514
PATIENT REVENUE - REF LAB	900099	2301007			2301007
OTHER HOSPITAL OPERATING INCOME	900099	12677251		$12,677,251

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	5397470	TotalRevenueColumn
Related Or Exempt Function Income	0	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	413784	UnrelatedBusinessRevenue
Exclusion	$4,983,686	ExclusionAmount

Field	Value	IRS element (for citing)
Total Program Service Revenue	1395020022	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	49443487	TotalRevenueColumn
Exclusion	$49,443,487	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

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

Royalties Revenue RoyaltiesRevenue

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

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	2672168	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	6877359	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	-4205191	Real
Personal	0	Personal

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	-4205191	TotalRevenueColumn
Exclusion	-$4,205,191	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	1600	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	223261	Securities
Other	791150	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	-223261	Securities
Other	-789550	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-1012811	TotalRevenueColumn
Related Or Exempt Function Income	-789550	RelatedOrExemptFunctionIncome
Exclusion	-$223,261	ExclusionAmount

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

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

Net Income From Gaming NetIncomeFromGaming

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

Net Income Or Loss NetIncomeOrLoss

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

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS INCOME	Description
Business Code	900099	BusinessCode
Total Revenue Column	3162723	TotalRevenueColumn
Related Or Exempt Function Income	3162723	RelatedOrExemptFunctionIncome

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	3162723	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1463157116	TotalRevenueColumn
Related Or Exempt Function Income	1356328033	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	2714791	UnrelatedBusinessRevenue
Exclusion	$83,365,406	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	1350046	Total
Program Services	1350046	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	8373311	Total
Program Services	7259661	ProgramServices
Management And General	1113650	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	1508635	Total
Program Services	1307987	ProgramServices
Management And General	200648	ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	451738128	Total
Program Services	391656957	ProgramServices
Management And General	60081171	ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	26804498	Total
Program Services	26804498	ProgramServices

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	77896898	Total
Program Services	56085767	ProgramServices
Management And General	21811131	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	34424536	Total
Program Services	34136836	ProgramServices
Management And General	287700	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	4458130	Total
Program Services	3590119	ProgramServices
Management And General	868011	ManagementAndGeneral

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	1616312	Total
Management And General	1616312	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	407400	Total
Management And General	407400	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	110199613	Total
Program Services	97746326	ProgramServices
Management And General	12453287	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	6198195	Total
Program Services	2851170	ProgramServices
Management And General	3347025	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	239067739	Total
Program Services	177364678	ProgramServices
Management And General	61703061	ManagementAndGeneral

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	12709274	Total
Program Services	4641945	ProgramServices
Management And General	8067329	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	45719232	Total
Program Services	35607952	ProgramServices
Management And General	10111280	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	2562926	Total
Program Services	1383980	ProgramServices
Management And General	1178946	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	434605	Total
Program Services	353840	ProgramServices
Management And General	80765	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	21192699	Total
Program Services	21190580	ProgramServices
Management And General	2119	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	81366305	Total
Program Services	69161360	ProgramServices
Management And General	12204945	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	7993914	Total
Program Services	7992315	ProgramServices
Management And General	1599	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
BAD DEBTS	54918022	54918022
MISCELLANEOUS	15242737	13200210	2042527
REPAIRS & MAINTENANCE	2895275	416920	2478355
PROPERTY TAXES	1784650	1745387	39263
MGMT/SHARED SVCS	121271949	105021508	16250441

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	1332135029	Total
Program Services	1115788064	ProgramServices
Management And General	216346965	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	50454	BOY
EOY	35366	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	5561789	BOY
EOY	800794	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	3933606	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	127414930	BOY
EOY	147799350	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	25924554	BOY
EOY	30328207	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	15555668	BOY
EOY	25475700	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1773561814	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	736975328	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	952745967	BOY
EOY	1036586486	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	17719652	BOY
EOY	59220215	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	7180519	BOY
EOY	5355705	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	90104702	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	413453	BOY
EOY	4281833	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	890933619	BOY
EOY	923711287	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2043500605	BOY
EOY	2327633251	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	159684506	BOY
EOY	161900494	EOY

Grants Payable GrantsPayable

Field	Value	IRS element (for citing)
EOY	2652993	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
EOY	3933606	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	598388692	BOY
EOY	568425668	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	121104592	BOY
EOY	69731508	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	182139539	BOY
EOY	368412849	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1061317329	BOY
EOY	1175057118	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	906706559	BOY
EOY	1074948136	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	55628873	BOY
EOY	47377431	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	19847844	BOY
EOY	30250566	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	982183276	BOY
EOY	1152576133	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2043500605	BOY
EOY	2327633251	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	131022087	ReconcilationRevenueExpenses
Reconcilation Other Changes	39370770	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Consolidated	X	FinancialStatementConsolidated
Federal Grant Audit Required	true	FederalGrantAuditRequired
Federal Grant Audit Performed	true	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

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

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

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

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

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

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1094332909	OtherCostOrOtherBasis
Depreciation	324327630	Depreciation
Book Value	770005279	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	38351743	OtherCostOrOtherBasis
Depreciation	16631726	Depreciation
Book Value	21720017	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	592615936	OtherCostOrOtherBasis
Depreciation	383307813	Depreciation
Book Value	209308123	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	32281815	OtherCostOrOtherBasis
Depreciation	12708159	Depreciation
Book Value	19573656	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1036586486	TotalOfBookValueLandBuildings

Other Assets OtherAssets (8 entries)

DescriptionDescription	Book ValueBookValue
CAPITAL ACCUM ACCOUNTS	3369193
PREPAID PENSION	65756275
PREPAID INSURANCE PREMIUMS	3473341
OTHER LT ASSETS - NOTE RECEIVABLE PH	30039572
WMRL PREPAID RENT	2299089
FAS 136 ASSETS	77627997
DUE FROM AFFILIATES	728361580
MISC/OTHER	12784240

Field	Value	IRS element (for citing)
Total Book Value Other Assets	923711287	TotalBookValueOtherAssets
Federal Income Tax Liability	0	FederalIncomeTaxLiability

Other Liabilities OtherLiabilities (7 entries)

DescriptionDescription	AmountAmount
CURRENT MATURITIES OF LT DEBT	$6,948,278
DUE TO AFFILIATES	$43,231,078
MINORITY INTEREST IN SHH JV	$151,605
THIRD PARTY PAYABLE	$29,593,270
PBO PENSION LIABILITY	$123,242,376
LT DEBT SUBJ TO REMARKETING	$164,900,000
OTHER LIABILITIES	$346,242

Field	Value	IRS element (for citing)
Total Of Amounts	368412849	TotalOfAmounts
Total Revenue	1457097460	TotalRevenue
Total Expenses	1318501913	TotalExpenses
Excess Or Deficit For Year	138595547	ExcessOrDeficitForYear
Other	$0	OtherAmount
Total Adjustments	0	TotalAdjustments
Excess Or Deficit Per FS	138595547	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 H IRS990ScheduleH

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

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Total Community Benefit Expense	10348888	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	10348888	NetCommunityBenefitExpense
Percent Of Total Expense	0.00810	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	276593007	TotalCommunityBenefitExpense
Direct Offsetting Revenue	229161612	DirectOffsettingRevenue
Net Community Benefit Expense	47431395	NetCommunityBenefitExpense
Percent Of Total Expense	0.03710	PercentOfTotalExpense

Unreimbursed Costs UnreimbursedCosts

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

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Benefit Expense	286941895	TotalCommunityBenefitExpense
Direct Offsetting Revenue	229161612	DirectOffsettingRevenue
Net Community Benefit Expense	57780283	NetCommunityBenefitExpense
Percent Of Total Expense	0.04520	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	9134389	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	9134389	NetCommunityBenefitExpense
Percent Of Total Expense	0.00720	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Total Community Benefit Expense	15059580	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	15059580	NetCommunityBenefitExpense
Percent Of Total Expense	0.01180	PercentOfTotalExpense

Subsidized Health Services SubsidizedHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	3496225	TotalCommunityBenefitExpense
Direct Offsetting Revenue	533197	DirectOffsettingRevenue
Net Community Benefit Expense	2963028	NetCommunityBenefitExpense
Percent Of Total Expense	0.00230	PercentOfTotalExpense

Research Research

Field	Value	IRS element (for citing)
Total Community Benefit Expense	5992000	TotalCommunityBenefitExpense
Net Community Benefit Expense	5992000	NetCommunityBenefitExpense
Percent Of Total Expense	0.00470	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	191046	TotalCommunityBenefitExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Benefit Expense	191046	NetCommunityBenefitExpense
Percent Of Total Expense	0.00010	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	33873240	TotalCommunityBenefitExpense
Direct Offsetting Revenue	533197	DirectOffsettingRevenue
Net Community Benefit Expense	33340043	NetCommunityBenefitExpense
Percent Of Total Expense	0.02610	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	320815135	TotalCommunityBenefitExpense
Direct Offsetting Revenue	229694809	DirectOffsettingRevenue
Net Community Benefit Expense	91120326	NetCommunityBenefitExpense
Percent Of Total Expense	0.07130	PercentOfTotalExpense

Physical Improvements And Housing PhysicalImprovementsAndHousing

Field	Value	IRS element (for citing)
Total Community Building Expense	135000	TotalCommunityBuildingExpense
Net Community Building Expense	135000	NetCommunityBuildingExpense
Percent Of Total Expense	0.00010	PercentOfTotalExpense

Economic Development EconomicDevelopment

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

Community Support CommunitySupport

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

Environmental Improvements EnvironmentalImprovements

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

Leadership Development LeadershipDevelopment

Field	Value	IRS element (for citing)
Total Community Building Expense	1200	TotalCommunityBuildingExpense
Net Community Building Expense	1200	NetCommunityBuildingExpense
Percent Of Total Expense	0.00000	PercentOfTotalExpense

Coalition Building CoalitionBuilding

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

Health Improvement Advocacy HealthImprovementAdvocacy

Field	Value	IRS element (for citing)
Total Community Building Expense	72676	TotalCommunityBuildingExpense
Net Community Building Expense	72676	NetCommunityBuildingExpense
Percent Of Total Expense	0.00010	PercentOfTotalExpense

Workforce Development WorkforceDevelopment

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

Other Other

Field	Value	IRS element (for citing)
Total Community Building Expense	230000	TotalCommunityBuildingExpense
Net Community Building Expense	230000	NetCommunityBuildingExpense
Percent Of Total Expense	0.00020	PercentOfTotalExpense

Total Total

Field	Value	IRS element (for citing)
Number Of Activities Or Programs	0	NumberOfActivitiesOrPrograms
Persons Served	0	PersonsServed
Total Community Building Expense	438876	TotalCommunityBuildingExpense
Direct Offsetting Revenue	0	DirectOffsettingRevenue
Net Community Building Expense	438876	NetCommunityBuildingExpense
Percent Of Total Expense	0.00030	PercentOfTotalExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	true	BadDebtExpenseReported
Bad Debt Expense	$27,259,667	BadDebtExpenseAmount
Amount Attributable To	0	AmountAttributableTo
Amount Reimbursed By Medicare	373748483	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	409901298	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-36152815	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

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

Field	Value	IRS element (for citing)
Written Debt Collection Policy	true	WrittenDebtCollectionPolicy
Provision For Charity Care	true	ProvisionForCharityCare
Number Of Hospital Facilities	2	NumberOfHospitalFacilities

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

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

Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB (2 entries)

Hospital Facility NumberHospitalFacilityNumber
SPECTRUM HEALTH BUTTERWORTH
1
SPECTRUM HEALTH BLODGETT
2

Form990 Schedule H Part V Section C Form990ScheduleHPartVSectionC

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

Other Facilities OtherFacilities (4 entries)

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

Form990 Schedule H Part VI Form990ScheduleHPartVI (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)	54,918,022
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.
Bad debt expense - financial statement footnote	Schedule H, Part III, Line 4	CONSOLIDATED FINANCIAL STATEMENT FOOTNOTE EXTRACT RELATED TO UNCOLLECTIBLE ACCOUNTS: THE PROVISION FOR UNCOLLECTIBLE ACCOUNTS IS BASED UPON MANAGEMENT'S ASSESSMENT OF HISTORICAL AND EXPECTED NET COLLECTIONS CONSIDERING BUSINESS AND GENERAL ECONOMIC CONDITIONS IN ITS SERVICE AREA, TRENDS IN HEALTH CARE COVERAGE, AND OTHER COLLECTION INDICATORS. PERIODICALLY, MANAGEMENT ASSESSES THE ADEQUACY OF THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS BASED UPON ACCOUNTS RECEIVABLE PAYOR COMPOSITION AND AGING, AND HISTORICAL WRITE-OFF EXPERIENCE BY PAYOR CATEGORY AND OTHER FACTORS. THE RESULTS OF THIS REVIEW ARE THEN USED TO MAKE ANY MODIFICATIONS TO THE PROVISION FOR UNCOLLECTED ACCOUNTS TO ESTABLISH AN APPROPRIATE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS. AFTER AMOUNTS DUE FROM THIRD-PARTY PAYORS ARE SATISFIED, AND REASONABLE EFFORTS TO COLLECT FROM THE PATIENT HAVE BEEN EXHAUSTED, THE SYSTEM FOLLOWS ESTABLISHED GUIDELINES FOR PLACING CERTAIN PAST-DUE PATIENT BALANCES WITH EXTERNAL COLLECTION AGENCIES. COSTING METHODOLOGY USED IN DETERMINING THE FIGURES REPORTED IN SCHEDULE H, PART III, LINE 1: BAD DEBTS, AT COST, ARE DETERMINED BY USING AN OVERALL RATIO OF COST-TO-CHARGES APPLIED AGAINST BAD DEBT EXPENSE (AT CHARGES) IN THE STATEMENT OF ACTIVITIES. RATIONAL FOR INCLUDING BAD DEBTS (AT COST) IN SCHEDULE 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 OF THE COSTS OF PROVIDING CHARITY CARE AND COMMUNITY BENEFITS TO THE COMMUNITIES WE SERVE, WHICH INCLUDES CHARITY CARE, THE COSTS OF FREE OR SUBSIDIZED COMMUNITY PROGRAMS, BAD DEBT EXPENSES REDUCED TO COST AND SHORTFALLS IN GOVERNMENT REIMBURSEMENTS (MEDICARE AND MEDICAID). RATIONAL FOR EXCLUDING (OR REPORTING ZERO) BAD DEBTS (AT COST) IN SCHEDULE 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	PART III, Q. 9B. THE TAXPAYER COOPERATIVELY WORKS WITH PATIENTS HAVING SELF-PAY BALANCES TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE IN ACCORDANCE WITH THEIR 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) AMERICA'S HEALTH RANKING: A CALL TO ACTION FOR PEOPLE AND THEIR COMMUNITIES. 2) AIMING HIGHER: RESULTS FROM A STATE SCORECARD ON HEALTH SYSTEM PERFORMANCE. 3) BEHAVIORAL RISK FACTOR SURVEY (2005): HEALTH RISK BEHAVIORS IN THE STATE OF MICHIGAN. 4) THE 2005/2006 COMMUNITY REPORT CARD. 5) THE 2005/2006 GREATER GRAND RAPIDS SURVEY
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 ONE AND A HALF COUNTIES, INCLUDING KENT COUNTY AND PART OF EASTERN OTTAWA COUNTY. THE OVERALL SERVICE AREA TOTALS THIRTEEN COUNTIES, INCLUDING GRAND RAPIDS, MICHIGAN, THE SECOND LARGEST CITY IN THE STATE. OVERALL THESE COUNTIES HAVE A TOTAL POPULATION OF OVER 1,500,000 RESIDENTS.
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".
COMMUNITY BUILDING ACTIVITIES	SCHEDULE H, PART VI, LINE 5	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.
RELATED ORGANIZATION INFORMATION	SCHEDULE H, PART I, LINE 6A	THE HEALTH SYSTEM PUBLISHES THEIR CONSOLIDATED 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 I IRS990ScheduleI

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

Recipient Table RecipientTable (20 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Purpose Of GrantPurposeOfGrant
ASTHMA NETWORK OF WEST MI
390 JEFFERSON SE STE 3	GRAND RAPIDS	MI	49503	383351467	501(C)(3)	67730	0	ASTHMA PREVENTION
CHERRY STREET HEALTH SERVICES
550 CHERRY ST SE	GRAND RAPIDS	MI	49503	382853534	501(C)(3)	500000	0	MEDICAL & DENTAL CARE
GRAND RAPIDS AFRICAN AMER HEALTH INST
301 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	061658200	501(C)(3)	30000	0	DISEASE PREVENTION
HEALTH INTERVENTION SERVICES
15 ANDRE ST	GRAND RAPIDS	MI	49503	383273825	501(C)(3)	50700	0	HEALTH ACCESS
PROJECT ACCESS
233 EAST FULTON STE 266	GRAND RAPIDS	MI	49503	611481271	501(C)(3)	70000	0	COORDINATE MEDICAL CARE
SHELTER FOR PUBLIC INEBRIATES
225 COMMERCE SW	GRAND RAPIDS	MI	49503	381410467	501(C)(3)	67000	0	SOBRIETY FOR CLIENTS
WISE PROJECT
935 BAXTER SE	GRAND RAPIDS	MI	49503	382779590	501(C)(3)	48672	0	CARDIOVASCULAR OUTCOME
YMCA
475 LAKE MICHIGAN DR NW	GRAND RAPIDS	MI	49503	381358058	501(C)(3)	176440	0	FIGHTING OBESITY
CATHERINE'S HEALTH CENTER
224 CARRIER ST NE	GRAND RAPIDS	MI	49503	203572418	501(C)(3)	15000	0	ACCESS TO HEALTH CARE
ACCESS OF WEST MICHIGAN
750 FIRST ST NW	GRAND RAPIDS	MI	49503	383195190	501(C)(3)	10000	0	NUTRITIONAL FOOD
FIRST STEPS- CHAP PROGRAM
118 COMMERCE SW	GRAND RAPIDS	MI	49503	270640886	501(C)(3)	55000	0	PEDIATRIC MEDICAL PROGRAM
SALVATION ARMY KROC COMM CENTER
2500 S DIVISION	GRAND RAPIDS	MI	49503	383633853	501(C)(3)	25000	0	COMMUNITY FITNESS
FERGUSON RENAISSANCE CENTER
72 SHELDON SE	GRAND RAPIDS	MI	49503	383545741	501(C)(3)	135000	0	MEDICAL & MENTAL HEALTH
VIVE CAMPAIGN CO FREELANCE
4331 E SUMMIT WOODS	ROCKFORD	MI	49341	382943955		49504	0	HISPANIC CARE
ALPHA WOMEN'S CENTER
75 DIVISION	GRAND RAPIDS	MI	49507	382867495	501(C)(3)	5000	0	WOMEN'S HEALTH
SOUTH END COMMUNITY OUTREACH
1545 BUCHANAN AVE	GRAND RAPIDS	MI	49507	383038706	501(C)(3)	5000	0	POVERTY OUTREACH
STEEPLETOWN NEIGHBORHOOD SVCS
671 DAVIS NW	GRAND RAPIDS	MI	49504	383246215	501(C)(3)	15000	0	NEIGHBORHOOD SERVICES
WOMEN'S RESOURCE CENTER
678 FRONT AVE NW	GRAND RAPIDS	MI	49504	382008886	501(C)(3)	5000	0	WOMEN'S OPPORTUNITIES
IN THE IMAGE
1823 DIVISION SE	GRAND RAPIDS	MI	49507	383075239	501(C)(3)	10000	0	CLOTHING BANK
OASIS OF HOPE
522 LEONARD ST	GRAND RAPIDS	MI	49504	202781312	501(C)(3)	10000	0	MEDICAL SERVICES

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	19	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	Procedures for monitoring use of grant funds	Identifier
Return Reference	Schedule I, Part I, Line 2	ReturnReference
Explanation	THE RECIPIENT MUST SUBMIT A BUDGET REPORT TO SPECTRUM HEALTH ON A QUARTERLY BASIS. RECIPIENT WILL PROVIDE A FINANCIAL REPORT ITEMIZING EXPENDITURES. THE FINANCIAL STATEMENT IS ATTESTED TO BY TEH 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 (36 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
RICHARD BREON
0	951782	0	137608	0	29075	0	362394	0	169012	0	1649871	0	0
WILLIAM JEWELL
209458	0	20771	0	2159	0	57862	0	25248	0	315498	0	0	0
MATTHEW VAN VRANKEN
688046	0	81165	0	16058	0	214976	0	90753	0	1090998	0	0	0
MARC CHIRCOP
362934	0	45480	0	14207	0	124900	0	53631	0	601152	0	0	0
JOSEPH FIFER
334753	0	33382	0	2137	0	103779	0	60666	0	534717	0	0	0
TANJA OQUENDO
394473	0	0	0	145388	0	51893	0	34352	0	626106	0	0	0
RALPH ROGERS
404719	0	40001	0	11111	0	137679	0	80556	0	674066	0	0	0
ROBERT CONNORS
376892	0	37162	0	3482	0	113910	0	63374	0	594820	0	0	0
SHAWN ULREICH
323147	0	56288	0	4912	0	110269	0	54825	0	549441	0	24039	0
DAVID DULL
271628	0	45993	0	1711	0	87712	0	47658	0	454702	0	18992	0
JAMES WILSON
282919	0	28351	0	2898	0	90739	0	49831	0	454738	0	0	0
LISA SHANNON
257303	0	25256	0	3403	0	79151	0	45216	0	410329	0	0	0
STEVEN SARROS
229168	0	23147	0	3638	0	71295	0	44437	0	371685	0	0	0
KRISTINE WHITE
214784	0	21915	0	2194	0	70437	0	36360	0	345690	0	0	0
JONATHAN FLYTE
226588	0	0	0	1344	0	60413	0	40015	0	328360	0	0	0
BRIDGET TUCKER-GONDER
205266	0	20590	0	1182	0	61271	0	39482	0	327791	0	0	0
ANTHONY SENAGORE
216499	0	0	0	1752	0	91356	0	50105	0	359712	0	0	0
SHARI SCHWANZL
196171	0	19500	0	1035	0	61051	0	36338	0	314095	0	0	0
MATTHEW DAVIS
187311	0	18700	0	3115	0	33474	0	34598	0	277198	0	0	0
LINDA FOX
149701	0	13328	0	35452	0	6650	0	14229	0	219360	0	0	0
ERIC BOONSTRA
158548	0	16120	0	1616	0	6574	0	15593	0	198451	0	0	0
CHRISTOPHER BASKEL
144281	0	11190	0	3363	0	10548	0	17326	0	186708	0	0	0
LARRY GENZINK
144517	0	10783	0	292	0	10349	0	14978	0	180919	0	0	0
DAVID MATISOFF
466549	0	0	0	7081	0	38550	0	20051	0	532231	0	0	0
JOHN DYSART
467369	0	0	0	2467	0	17150	0	20052	0	507038	0	0	0
ROBERT BACH
346041	0	9359	0	1798	0	13475	0	21242	0	391915	0	0	0
ROBERT HUBERS
328422	0	13650	0	2259	0	17150	0	22637	0	384118	0	0	0
JAMES PAAUW
273832	0	0	0	6786	0	17150	0	24094	0	321862	0	0	0
THOMAS BRONKEN
251223	0	16858	0	9807	0	12124	0	16916	0	306928	0	0	0
PETER LUNDEEN
184196	0	13878	0	7494	0	13531	0	12561	0	231660	0	0	0
JASON JOSEPH
158963	0	11989	0	1501	0	6529	0	13804	0	192786	0	0	0
TRACEY MCKNIGHT
148949	0	15112	0	353	0	10683	0	15830	0	190927	0	0	0
CRYSTAL JANUARY-CRAFT
135107	0	10091	0	3253	0	7060	0	15974	0	171485	0	0	0
EDWARD KOLLER
0	152696	0	11613	0	1134	0	11006	0	15849	0	192298	0	0
SCOTT DRESEN
0	193938	0	20002	0	1754	0	70403	0	30418	0	316515	0	0
RONALD SAGRITALO
167133	0	8528	0	1221	0	52589	0	40067	0	269538	0	0	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 TAXPAYER PROVIDED FIRST-CLASS TRAVEL FOR CERTAIN 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 TAXPAYER PROVIDED COMPANION TRAVEL FOR CERTAIN EXECUTIVE EMPLOYEES. THE RELATED AMOUNTS WERE TREATED AS TAXABLE COMPENSATION TO THE EMPLOYEE AND INCLUDED IN FORM W-2.
Health or social club dues or initiation fees	Schedule J, Part I, Line 1a	THE TAXPAYER PROVIDED HEALTH CLUB DUES FOR 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	LINDA FOX $34,920 TANJA OQUENDO $144,254
Supplemental nonqualified retirement plan	Schedule J, Part I, Line 4b	DAVID DULL $18,992 SHAWN ULREICH $24,039

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
KENT HOSPITAL FINANCING AUTHORITY (2005B)
382350002	490580CF2	2005-06-02	96260697	CAPITAL ADDITIONS AND 2001A REFUNDING	false	false	false
KENT HOSPITAL FINANCING AUTHORITY (2008A & 2008B)
382350002	490580CW5	2008-04-15	471211001	2001B, 2007A & 2007B REFUNDING BOND	false	false	true
KENT HOSPITAL FINANCING AUTHORITY (2008C)
382350002	490580CY1	2008-09-09	67200000	1998B REFUNDING BOND	false	false	true
KENT HOSPITAL FINANCING AUTHORITY (2011AB)
382350002	490580DQ7	2011-06-22	207540000	REVENUE & REFUNDING BONDS	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Amount In Reserve FundAmountInReserveFund	Capitalized InterestCapitalizedInterest	Refunding EscrowRefundingEscrow	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Capital ExpendituresCapitalExpenditures	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
0	90000000	0	0	0	733841	0	2005	false	false	true	true
75000000	448227143	0	13556465	0	2454359	0	2008	true	false	true	true
0	59742011	0	0	0	0	0	2008	true	false	true	true
0	212859639	56678	0	90000000	1359065	50000000	2010	true	false	false	true

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

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

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

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

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Identifier	TAX EXEMPT BONDS	Identifier
Return Reference	SCHEDULE K	ReturnReference
Explanation	BONDS ARE ISSUED ON BEHALF OF AN OBLIGATED GROUP AND DESIGNATED AFFILIATES UNDER 1998 MTI. ALL OBLIGATED GROUP MEMBERS AND OR DESIGNATED AFFILIATES ARE PART OF THE SAME HEALTH SYSTEM AND ARE TAX-EXEMPT 501(C)(3) CHARITABLE ORGANIZATIONS.	Explanation

Schedule K IRS990ScheduleK

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (13 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
MICHIGAN PATHOLOGY SERVICES
BUSINESS	323342	SEE SCH L, PART V	false
ORTHOPAEDIC ASSOCIATES
BUSINESS	3251875	SEE SCH L, PART V	false
MICHAEL MALVITZ
FAMILY	7915	SEE SCH L, PART V	false
MARK BREON
FAMILY	60993	SEE SCH L, PART V	false
GRAND VALLEY MEDICAL SPECIALISTS
BUSINESS	102443	SEE SCH L, PART V	false
FIFTH THIRD BANK
BUSINESS	1997387	SEE SCH L, PART V	false
PEDIATRIC SURGEONS OF WEST MICHIGAN
BUSINESS	647780	SEE SCH L, PART V	false
ANESTHESIA MEDICAL CONSULTANTS
BUSINESS	639211	SEE SCH L, PART V	false
THOMAS SHANNON
FAMILY	19163	SEE SCH L, PART V	false
HANNAH ULREICH
FAMILY	3780	SEE SCH L, PART V	false
GREATER MICHIGAN LITHOTRIPSY
BUSINESS	1479650	SEE SCH L, PART V	false
KEY GREEN SOLUTIONS
BUSINESS	70762	SEE SCH L, PART V	false
SARAH FIFER
FAMILY	26027	SEE SCH L, PART V	false

Form990 Schedule L Part V Form990ScheduleLPartV

Field	Value	IRS element (for citing)
Identifier	FAMILY AND BUSINESS RELATIONSHIPS WITH INTERESTED PERSONS	Identifier
Return Reference	PART IV, LINE 28B & 28C AND SCH L, PART IV	ReturnReference
Explanation	MR. RICHARD BREON, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, HAS A SON THAT WORKS FOR THE TAXPAYER. MS. LISA SHANNON, A KEY EMPLOYEE OF THE TAXPAYER, HAS A SPOUSE THAT WORKS FOR THE TAXPAYER. MS. SHAWN ULREICH, A KEY EMPLOYEE OF THE TAXPAYER, HAS A DAUGHTER THAT WORKS FOR THE TAXPAYER. MR. JOSEPH FIFER, AN OFFICER OF THE TAXPAYER, HAS A DAUGHTER THAT WORKS FOR THE TAXPAYER. DR. THOMAS MALVITZ, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, IS A DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER. HE ALSO HAS A SON THAT WORKS FOR THE TAXPAYER. DR. SANDRA COTTINGHAM, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, HAS A GREATER THAN 5% INTEREST IN A TAXABLE ORGANIZATION THAT PROVIDES SERVICES TO THE TAXPAYER. DR. MELONIE ICE, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, HAS A GREATER THAN 5% INTEREST IN A TAXABLE ENTITY THAT LEASES OFFICE SPACE FROM THE TAXPAYER. DR. KHAN NEDD, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, IS AN OWNER OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER. MR. MATTHEW VANVRANKEN, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS AND PRESIDENT OF THE ORGANIZATION, IS A DIRECTOR AT 5/3 BANK, A TAXABLE ENTITY THAT PROVIDES BANKING SERVICES AND CREDIT FACILITIES TO THE TAXPAYER. MS. MICHELLE VANDYKE, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, IS AN OFFICER AT 5/3 BANK, A TAXABLE ENTITY THAT PROVIDES BANKING SERVICES AND CREDIT FACILITIES TO THE TAXPAYER. MR. CHRISTOPHER BASKEL, A KEY EMPLOYEE OF THE TAXPAYER, SERVES ON THE BOARD OF DIRECTORS FOR A TAXABLE SUBSIDIARY WHICH HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER. DR. ROBERT CONNORS, A KEY EMPLOYEE OF THE TAXPAYER, HAS A GREATER THAN 5% INTEREST IN A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER. DR. DAVID DULL, A KEY EMPLOYEE OF THE TAXPAYER, IS A DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER. MR. MARC CHIRCOP, AN OFFICER OF THE TAXPAYER, IS A DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER.	Explanation

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.
Family/business relationships amongst interested persons	Form 990, Part VI, Section A, Line 2	MR. MATTHEW VANVRANKEN AND MS. MICHELLE VANDYKE - BUSINESS RELATIONSHIP
Significant changes to organizational documents	Form 990, Part VI, Section A, Line 4	THE TAXPAYER'S BYLAWS WERE AMENDED TO DELEGATE CERTAIN RESERVED POWERS OF THE PARENT CORPORATION WITH REGARD TO MANAGEMENT AND GOVERNANCE OF REGIONAL AND POST-ACUTE CARE HOSPITALS ("SHHG ENTITIES") TO THE TAXPAYER. THE TAXPAYER'S NUMBER OF BOARD MEMBERS WAS INCREASED TO ALLOW FOR REPRESENTATION OF THE SHHG ENTITIES ON THE BOARD. THE FINANCE COMMITTEE BECAME RESPONSIBLE FOR OVERSEEING THE FINANCIAL AFFAIRS OF THE SHHG ENTITIES AND OVERSEEING ADMINISTRATION OF THE SHHG CORPORATE COMPLIANCE PROGRAMS. THE QUALITY SAFETY COMMITTEE BECAME RESPONSIBLE FOR OVERSEEING THE MEASURES BY WHICH THE SHHG ENTITIES ARE GAUGING THE QUALITY OF HEATH CARE.
Classes of members or stockholders	Form 990, Part VI, Section A, Line 6	SPECTRUM HEALTH SYSTEM (EIN 38-3382353), A MICHIGAN NONPROFIT CORPORATION.
Members or stockholders electing members of governing body	Form 990, Part VI, Section A, Line 7a	FORM 990, PART VI, LINE 7A - ELECTION OF MEMBERS AND THEIR RIGHTS THE SOLE MEMBER (SEE FORM 990, PART VI, LINE 6) OF THE TAXPAYER APPOINTS ALL MEMBERS OF THE BOARD OF DIRECTORS.
Decisions requiring approval by members or stockholders	Form 990, Part VI, Section A, Line 7b	THE SOLE MEMBER OF THE 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	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 TAXPAYER'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 TAXPAYER'S FINANCE AND LEGAL DEPARTMENTS (INCLUDING THE VICE PRESIDENT OF FINANCE OR CHIEF FINANCIAL OFFICER) AND SHARED WITH THE MEMBERS OF THE BOARD OF DIRECTORS. 4. THE TAXPAYER'S VICE PRESIDENT OF FINANCE OR CHIEF FINANCIAL OFFICER REVIEWS COMMENTS OR QUESTIONS RECEIVED BY MEMBERS OF THE BOARD OF DIRECTORS, IF ANY, TO ADDRESS OR TO INCORPORATE, AS APPROPRIATE, INTO THE RETURN PRIOR TO FILING.
Conflict of interest policy	Form 990, Part VI, Section B, Line 12c	BOARD OF DIRECTORS 1.CONFLICTS OF INTEREST MUST BE DISCLOSED, BOTH VIA 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'S BEST INTEREST. 4.THE BOARD OF DIRECTORS OR COMMITTEE SHALL EXERCISE DUE DILIGENCE TO DETERMINE WHETHER SPECTRUM HEALTH CAN, WITH REASONABLE EFFORTS, OBTAIN A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. 5.IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY ATTAINABLE UNDER CIRCUMSTANCES THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS AND MEMBERS WHETHER THE PROPOSED TRANSACTION OR ARRANGEMENT IS IN SPECTRUM HEALTH'S BEST INTEREST AND FOR ITS OWN BENEFIT AND WHETHER THE TRANSACTION IS FAIR AND REASONABLE TO SPECTRUM HEALTH, AND SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT IN CONFORMITY WITH SUCH DETERMINATION. 6.THE MINUTES OF THE MEETINGS OF THE BOARD OF DIRECTORS AND ALL SPECTRUM HEALTH COMMITTEES SHALL SET FORTH: A)THE NAMES OF THE PERSONS WHO DISCLOSED A FINANCIAL INTEREST IN A PROPOSED TRANSACTION OR ARRANGEMENT INVOLVING SPECTRUM HEALTH OR ANY OF ITS SUBSIDIARIES AND THE NATURE OF THE FINANCIAL INTEREST; AND B)THE NAMES OF THE PERSONS WHO WERE PRESENT FOR DISCUSSIONS AND VOTES RELATING TO SUCH TRANSACTION OR ARRANGEMENT, INCLUDING ANY DISCUSSION OF ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT, AND A RECORD OF ANY VOTES TAKEN IN CONNECTION WITH THAT MATTER. THE VOTES OF INDIVIDUAL MEMBERS NEED NOT BE RECORDED UNLESS OTHERWISE DIRECTED BY THE BOARD OF DIRECTORS OR COMMITTEE. MANAGEMENT 1. UPON ACCEPTANCE OF AN EMPLOYMENT OFFER, EACH MEMBER OF MANAGEMENT WILL COMPLETE A CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE. A COPY OF THE MEMBER OF MANAGEMENT'S DISCLOSURE QUESTIONNAIRE IS SENT TO THE 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	WILLIAM BOER - 0 RICHARD BREON - 50 SANDRA COTTINGHAM, M.D., PHD - 0 DAVID MACK - 0 JAMES FUSON, M.D. - 0 PATRICIA GARDNER - 0 THOMAS HAAS - 0 DON HENRY - 0 MELONIE ICE, M.D. - 0 WILLIAM JEWELL - 0 HARRY KNOPKE - 0 DAVID LANGWORTHY - 0 CHARLES LIPPERT - 0 THOMAS MALVITZ, M.D. - 0 PATRICK MILES - 0 KHAN NEDD, M.D. - 0 MICHELLE VAN DYKE - 0 MATTHEW VAN VRANKEN - 0 MARC CHIRCOP - 0 JOSEPH FIFER - 0 TANJA OQUENDO - 0 RALPH ROGERS - 0 ROBERT CONNORS - 0 SHAWN ULREICH - 0 DAVID DULL - 0 JAMES WILSON - 0 LISA SHANNON - 0 STEVEN SARROS - 0 KRISTINE WHITE - 0 JONATHAN FLYTE - 0 BRIDGET TUCKER-GONDER - 0 ANTHONY SENAGORE - 0 SHARI SCHWANZL - 0 MATTHEW DAVIS - 0 LINDA FOX - 0 ERIC BOONSTRA - 0 CHRISTOPHER BASKEL - 0 LARRY GENZINK - 0 DAVID MATISOFF - 0 JOHN DYSART - 0 ROBERT BACH - 0 ROBERT HUBERS - 0 JAMES PAAUW - 0 THOMAS BRONKEN - 0 PETER LUNDEEN - 0 JASON JOSEPH - 0 TRACEY MCKNIGHT - 0 CRYSTAL JANUARY-CRAFT - 0 EDWARD KOLLER - 50 SCOTT DRESEN - 50 RONALD SAGRITALO - 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.
Other changes in net assets or fund balances	Form 990, Part XI, Line 5	NET UNREALIZED GAINS (LOSSES) ON INVESTMENTS - 54376906; FAS 136 ACTIVITY - 2151280; TEMP RESTR GRANTS & RESEARCH - 15989; MINIMUM PENSION LIAB - 12283154; RELATED PARTY TRANSFERS - -29614730; OTHER - 306258; GUILD & K-1 INCOME/LOSS - -148087;
OVERSIGHT OF THE AUDIT	FORM 990, PART XII, LINE 2C	THE FINANCIAL STATEMENTS OF THE FILING ORGANIZATION WERE AUDITED BY AN INDEPENDENT AUDITOR AS PART OF THE CONSOLIDATED AUDIT OF SPECTRUM HEALTH SYSTEM (EIN 38-3382353). THE OVERSIGHT OF THAT AUDIT IS BEING ASSUMED BY SPECTRUM HEALTH SYSTEM.

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			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	true	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 (23 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
SPECTRUM HEALTH SYSTEM
L	54483019	GAAP, CASH, OR FMV
PRIORITY HEALTH
L	70904646	GAAP, CASH, OR FMV
PRIORITY HEALTH
K	271513181	GAAP, CASH, OR FMV
SPECTRUM HEALTH PRIMARY CARE PARTNERS
L	89076922	GAAP, CASH, OR FMV
WEST MICHIGAN HEART
L	4964191	GAAP, CASH, OR FMV
SPECTRUM HEALTH PRIMARY CARE PARTNERS
K	852900	GAAP, CASH, OR FMV
MICHIGAN MEDICAL PC
K	639372	GAAP, CASH, OR FMV
REED CITY
K	2414501	GAAP, CASH, OR FMV
SPECTRUM HEALTH CONTINUING CARE
K	20827265	GAAP, CASH, OR FMV
SPECTRUM HEALTH KENT COMMUNITY
K	3148983	GAAP, CASH, OR FMV
SPECTRUM HEALTH CONTINUING CARE CENTER
K	1942043	GAAP, CASH, OR FMV
SPECTRUM HEALTH WORTH SERVICES
K	5238	GAAP, CASH, OR FMV
SPECTRUM HEALTH WORTH SERVICES
K	9879	GAAP, CASH, OR FMV
VISITING NURSE SERVICES OF WESTERN MI
K	135217	GAAP, CASH, OR FMV
SPECTRUM HEALTH UNITED
K	2890243	GAAP, CASH, OR FMV
SPECTRUM HEALTH KELSEY
K	706866	GAAP, CASH, OR FMV
AMBULATORY UNITED
K	39134	GAAP, CASH, OR FMV
SPECTRUM HEALTH GERBER MEMORIAL HOSPITAL
K	1590718	GAAP, CASH, OR FMV
ZEELAND COMMUNITY HOSPITAL
K	38968	GAAP, CASH, OR FMV
BLODGETT ASSURANCE COMPANY
K	291548	GAAP, CASH, OR FMV
SPECTRUM HEALTH CONTINUING CARE
I	44500	GAAP, CASH, OR FMV
SPECTRUM HEALTH PRIMARY CARE PARTNERS
I	8067840	GAAP, CASH, OR FMV
SPECTRUM HEALTH SYSTEM
O	6625	GAAP, CASH, OR FMV