2012-05-14T09:00:13-05:00 2011-06-30 ANDREWS HOOPER PAVLIK PLC 3333 DEPOSIT DR NE SUITE 310 GRAND RAPIDS MI 49456 990 2010-07-01 381360529 SPECTRUM HEALTH HOSPITALS SPEC 6163912754 100 Michigan Ave NE Grand Rapids MI 49503 JOSEPH FIFER 2012-04-20 false 6169426440 2010 2016-02-24 21:20:13Z JOSEPH J FIFER 100 Michigan Ave NE Grand Rapids MI 49403 1471048886 false X WWW.SPECTRUMHEALTH.ORG X 1876 MI TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE 17 10 11541 2500 2714791 444686 76241101 20748886 1343636698 1395020022 22595858 48430676 3696142 -1042468 1446169799 1463157116 1005000 1350046 0 630857513 600746006 0 0 671564695 730038977 1303427208 1332135029 142742591 131022087 2043500605 2327633251 1061317329 1175057118 982183276 1152576133 TO IMPROVE THE HEALTH OF THE COMMUNITIES WE SERVE false false 1115788064 1350046 1356328033 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. 1115788064 true true false false false false false false false true false false true true false false true false false false false false false false false true true true false true true false false false false false false false false true true false false false false true true true true true false true 671 0 true 11541 true true true true CJ false false false false false false false false X 17 10 true false true false true true true true true false false true true true true true true true true true true X X Joseph J Fifer 6163912754 100 Michigan Ave NE Grand Rapids MI 49503 X WILLIAM BOER 2 X 0 0 0 RICHARD BREON 2 X 0 1118465 531406 SANDRA COTTINGHAM MD PHD 2 X 0 0 0 DAVID MACK 2 X 0 0 0 JAMES FUSON MD 2 X 0 0 0 PATRICIA GARDNER 2 X 0 0 0 THOMAS HAAS 2 X 0 0 0 DON HENRY 2 X 0 0 0 MELONIE ICE MD 2 X 0 0 0 WILLIAM JEWELL 50 X 232388 0 83110 HARRY KNOPKE 2 X X 0 0 0 DAVID LANGWORTHY 2 X 0 0 0 CHARLES LIPPERT 2 X 0 0 0 THOMAS MALVITZ MD 2 X 0 0 0 PATRICK MILES 2 X X 0 0 0 KHAN NEDD MD 2 X 0 0 0 MICHELLE VAN DYKE 2 X X 0 0 0 MATTHEW VAN VRANKEN 50 X X 785269 0 305729 MARC CHIRCOP 50 X 422621 0 178531 JOSEPH FIFER 50 X 370272 0 164445 TANJA OQUENDO 50 X 539861 0 86245 RALPH ROGERS 50 X 455831 0 218235 ROBERT CONNORS 50 X 417536 0 177284 SHAWN ULREICH 50 X 384347 0 165094 DAVID DULL 50 X 319332 0 135370 JAMES WILSON 50 X 314168 0 140570 LISA SHANNON 50 X 285962 0 124367 STEVEN SARROS 50 X 255953 0 115732 KRISTINE WHITE 50 X 238893 0 106797 JONATHAN FLYTE 50 X 227932 0 100428 BRIDGET TUCKER-GONDER 50 X 227038 0 100753 ANTHONY SENAGORE 50 X 218251 0 141461 SHARI SCHWANZL 50 X 216706 0 97389 MATTHEW DAVIS 50 X 209126 0 68072 LINDA FOX 50 X 198481 0 20879 ERIC BOONSTRA 50 X 176284 0 22167 CHRISTOPHER BASKEL 50 X 158834 0 27874 LARRY GENZINK 50 X 155592 0 25327 DAVID MATISOFF 50 X 473630 0 58601 JOHN DYSART 50 X 469836 0 37202 ROBERT BACH 50 X 357198 0 34717 ROBERT HUBERS 50 X 344331 0 39787 JAMES PAAUW 50 X 280618 0 41244 THOMAS BRONKEN 50 X 277888 0 29040 PETER LUNDEEN 50 X 205568 0 26092 JASON JOSEPH 50 X 172453 0 20333 TRACEY MCKNIGHT 50 X 164414 0 26513 CRYSTAL JANUARY-CRAFT 50 X 148451 0 23034 EDWARD KOLLER 0 X 0 165443 26855 SCOTT DRESEN 0 X 0 215694 100821 RONALD SAGRITALO 50 X 176882 0 92656 9881946 1499602 3694160 318 true true false 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 158 15793595 4955291 20748886 PROGRAM SERVICE REVENUE 622110 1353954860 1353954860 SHARED SERVICES 541200 12620920 12620920 CAFETERIA 722212 8068514 8068514 PATIENT REVENUE - REF LAB 900099 2301007 2301007 OTHER HOSPITAL OPERATING INCOME 900099 12677251 12677251 5397470 0 413784 4983686 1395020022 49443487 49443487 0 0 2672168 6877359 -4205191 0 -4205191 -4205191 1600 223261 791150 -223261 -789550 -1012811 -789550 -223261 0 0 0 MISCELLANEOUS INCOME 900099 3162723 3162723 0 0 0 0 3162723 1463157116 1356328033 2714791 83365406 1350046 1350046 0 0 0 8373311 7259661 1113650 1508635 1307987 200648 451738128 391656957 60081171 26804498 26804498 77896898 56085767 21811131 34424536 34136836 287700 4458130 3590119 868011 1616312 1616312 407400 407400 0 0 0 110199613 97746326 12453287 6198195 2851170 3347025 239067739 177364678 61703061 12709274 4641945 8067329 0 45719232 35607952 10111280 2562926 1383980 1178946 0 434605 353840 80765 21192699 21190580 2119 0 81366305 69161360 12204945 7993914 7992315 1599 BAD DEBTS 54918022 54918022 MISCELLANEOUS 15242737 13200210 2042527 REPAIRS & MAINTENANCE 2895275 416920 2478355 PROPERTY TAXES 1784650 1745387 39263 MGMT/SHARED SVCS 121271949 105021508 16250441 0 0 0 0 1332135029 1115788064 216346965 0 0 50454 35366 5561789 800794 3933606 127414930 147799350 25924554 30328207 15555668 25475700 1773561814 736975328 952745967 1036586486 17719652 59220215 7180519 5355705 90104702 413453 4281833 890933619 923711287 2043500605 2327633251 159684506 161900494 2652993 3933606 598388692 568425668 121104592 69731508 182139539 368412849 1061317329 1175057118 X 906706559 1074948136 55628873 47377431 19847844 30250566 982183276 1152576133 2043500605 2327633251 X 131022087 39370770 X false true false X true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15979411 15979411 1094332909 324327630 770005279 38351743 16631726 21720017 592615936 383307813 209308123 32281815 12708159 19573656 1036586486 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 923711287 0 CURRENT MATURITIES OF LT DEBT 6948278 DUE TO AFFILIATES 43231078 MINORITY INTEREST IN SHH JV 151605 THIRD PARTY PAYABLE 29593270 PBO PENSION LIABILITY 123242376 LT DEBT SUBJ TO REMARKETING 164900000 OTHER LIABILITIES 346242 368412849 1457097460 1318501913 138595547 0 0 138595547 0 0 0 0 0 0 0 0 0 0 0 0 FIN 48 FOOTNOTE SCHEDULE D, PART X, LINE 2 A FIN 48 FOOTNOTE WAS NOT INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. true true X true X false true true true false true true 10348888 0 10348888 0.00810 276593007 229161612 47431395 0.03710 0 0 0 0.00000 0 0 286941895 229161612 57780283 0.04520 9134389 0 9134389 0.00720 15059580 0 15059580 0.01180 3496225 533197 2963028 0.00230 5992000 5992000 0.00470 191046 0 191046 0.00010 0 0 33873240 533197 33340043 0.02610 0 0 320815135 229694809 91120326 0.07130 135000 135000 0.00010 0 0.00000 0 0.00000 0 0.00000 1200 1200 0.00000 0 0.00000 72676 72676 0.00010 0 0.00000 230000 230000 0.00020 0 0 438876 0 438876 0.00030 true 27259667 0 373748483 409901298 -36152815 X true true 2 1 SPECTRUM HEALTH BUTTERWORTH

100 MICHIGAN ST NE GRAND RAPIDS MI 49503

X X X X X X X 2 SPECTRUM HEALTH BLODGETT

1840 WEALTHY ST SE GRAND RAPIDS MI 49506

X X X X SPECTRUM HEALTH BUTTERWORTH 1 SPECTRUM HEALTH BLODGETT 2 4 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) 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. true 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 19 1 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 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. X X X true true X X X X X true true false false false false false false false 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 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 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 0 0 90000000 0 0 0 733841 0 0 0 0 0 2005 false false true true 75000000 0 448227143 0 13556465 0 2454359 0 0 0 0 0 2008 true false true true 0 0 59742011 0 0 0 0 0 0 0 0 0 2008 true false true true 0 0 212859639 56678 0 90000000 1359065 0 0 50000000 0 0 2010 true false false true false false false false true 0.0000 0.0000 0.0000 true false false false false true 0.0000 0.0000 0.0000 true false false false false true 0.0000 0.0000 0.0000 true false false false false true 0.0000 0.0000 0.0000 true 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 TAX EXEMPT BONDS SCHEDULE K 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. 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 FAMILY AND BUSINESS RELATIONSHIPS WITH INTERESTED PERSONS PART IV, LINE 28B & 28C AND SCH L, PART IV 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. 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. PHMB PROPERTIES LLC 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 382715520 PROP. 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