2022-10-07T07:30:36-05:00 2021-12-31 135381590 BDO USA LLP 200 OTTAWA AVE NW SUITE 300 GRAND RAPIDS MI 49503 990 2021-01-01 383382353 BHSH System BHSH 6163912022 221 Michigan St NE MC498 GRAND RAPIDS MI 49503 MATTHEW E COX CHIEF FINANCIAL OFFICER 6167745083 2022-10-07 true Matthew Cox 999009999 JACOB COOK P01240455 6167747000 2021 2022-09-23 18:48:47Z X Christina Freese Decker 221 Michigan St NE MC498 GRAND RAPIDS MI 49503 1338317282 false 5981 X www.spectrumhealth.org X 1997 MI To improve health, inspire hope and save lives in the communities we serve by providing administrative and supporting services to the healthcare system affiliated entities. 14 10 7381 10 924140 855232 9822678 6715267 926812240 699588230 113680370 159297990 0 1050315288 865601487 0 0 528623255 421227194 0 0 367787965 298332655 896411220 719559849 153904068 146041638 2915356282 3764596745 1147187948 1659570600 1768168334 2105026145 To improve health, inspire hope and save lives false false 712086189 0 699588230 BHSH SYSTEM PROVIDES COMMON MANAGEMENT OF THE NOT-FOR-PROFIT HEALTH CARE SYSTEM ACTIVITIES CARRIED ON BY SUPPORTED ORGANIZATIONS. THE SUPPORTED ORGANIZATIONS INCLUDE 14 SEPARATELY LICENSED HOSPITAL FACILITIES, MORE THAN 150 AMBULATORY AND SERVICE SITES, AND OVER 2,500 LICENSED BEDS SYSTEM-WIDE WITH FACILITIES THAT INCLUDE A MEDICAL CENTER, REGIONAL COMMUNITY HOSPITALS, A DEDICATED CHILDREN'S HOSPITAL, A MULTISPECIALTY MEDICAL GROUP, AFFILIATED PHYSICIANS AND A NATIONALLY RECOGNIZED HEALTH PLAN WITH OVER 1,216,000 MEMBERS. 712086189 true true false true false false false false false true false false true true false false true false false true false false false false false false false false true false false false false false false false true false false false false true true true true true false true X 1197 0 true 7381 true true true true CJ false false false false false false false false true false X 14 10 false false true false false false false true true false false true true true true true true true true true true X Celeste M Mcintyre 6167745083 221 Michigan St NE MC498 Grand Rapids MI 49503 CHRISTINA FREESE DECKER President / CEO 40.0 10.0 X X 2805583 0 1353646 ROBERT ROTH Chair 2.0 0 X X 50000 0 0 Sean Welsh Treasurer 1.0 0 X X 37000 0 0 DANIEL HOPP DIRECTOR 1.0 4.0 X 31500 0 0 DOUGLAS DEVOS Director 1.0 0 X 0 0 0 Gloria Lara Director 1.0 1.0 X 30500 0 0 M Ashraf Mansour MD Director 1.0 49.0 X 0 908449 38252 Melonie Ice MD Director 1.0 0 X 36000 0 0 Michael Jandernoa Director 1.0 0 X 31500 0 0 MICHAEL TODMAN Director 1.0 2.0 X 34750 0 0 PHILOMENA MANTELLA Director 1.0 0 X 24000 0 0 Stephen Boshoven Director 1.0 0 X 31447 0 0 Steve Ender Director 1.0 0 X 31700 0 0 WILLIAM PAYNE DIRECTOR 1.0 2.0 X 44500 0 0 David Leonard Secretary, SVP, Chief Legal Officer / SVP, Strategic Partnerships 49.0 1.0 X 930156 0 359773 MATTHEW COX Chief Financial Officer 49.0 1.0 X 1336939 0 554451 JASON JOSEPH SVP, Chief Information Officer 50.0 0.0 X 847230 0 369273 LOREN HAMEL MD SVP, CHIEF STRATEGY OFFICER, PRESIDENT, LAKELAND REGIONAL HEALTH SYSTEM 25.0 25.0 X 1763143 0 213981 PAMELA RIES SVP, Chief Human Resources Officer 50.0 0.0 X 844162 0 234658 AMY ASSENMACHER SVP, FINANCE REVENUE CYCLE 50.0 0 X 462381 0 144526 James Schweigert VP, CMIO 50.0 0 X 585598 0 79597 JEREMY HARPER SVP, Chief Mkt & Consumer Exp Officer 50.0 0 X 639515 0 179925 Scott Dresen SVP, IS Technology Svcs & CISO 50.0 0 X 486326 0 169283 Scott McLean VP, Managing Dir, SH Ventures 50.0 0 X 542223 0 78192 Richard Breon Former President & CEO 0.0 0.0 X 121564 0 0 Ronald Knaus Former SVP, Chief Financial Officer 0.0 0.0 X 144682 0 0 11892399 908449 3775557 1025 true true false EPIC SYSTEMS CORPORATION 1979 MILKY WAY VERONA WI 53593 INFORMATION SERVICES 8971633 COGNIZANT TECHNOLOGY SOLUTIONS 500 FRANK W BURR BOULEVARD TEANECK NJ 07666 IT CONSULTING 7983742 PRESIDIO NETWORKED SOLUTIONS 7701 Las Colinas Ridge Ste 600 Irving TX 75063 INFORMATION SERVICES 6632093 KPMG LLP 355 S Grand Ave Los Angeles CA 90071 IT CONSULTING 5898892 MEDUIT LLC 8085 KNUE Rd INDIANAPOLIS IN 46250 COLLECTION SERVICES 5756435 236 0 0 0 903518 5811749 0 0 6715267 Management Fee Revenue 561000 693732274 693732274 0 0 Shared Services Revenue 561000 2715657 2715657 0 0 Contractual Incentives 900099 1350517 1350517 0 0 Affiliate Physician Program 900099 575349 575349 0 0 Medical Record Fees 900099 278499 278499 0 0 935934 9574 924140 2220 699588230 25097557 0 0 25097557 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 606916228 0 472715795 0 134200433 0 134200433 0 0 134200433 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 865601487 698661870 924140 159300210 0 0 0 0 0 0 0 0 11995892 11995892 0 0 133041 133041 0 0 323278433 323163569 114864 0 20946963 20946963 0 0 41771899 41749812 22087 0 23100966 23092089 8877 0 0 0 0 0 5224468 0 5224468 0 2008831 0 2008831 0 356469 356469 0 0 0 0 0 0 0 45954768 45904069 50699 0 14222854 14220825 2029 0 10149967 10113656 36311 0 135967191 135967191 0 0 0 0 0 0 24947977 24946312 1665 0 682053 680450 1603 0 0 0 0 0 1164222 1162970 1252 0 9667988 9667988 0 0 0 0 0 0 23900530 23900530 0 0 -167210 -168184 974 0 Shared Service Fee 5486541 5486541 0 0 Credit Card Fees 5153005 5153005 0 0 Dues and Subscriptions 3361263 3361263 0 0 Staff Recognition 2312860 2312860 0 0 7938878 7938878 0 0 719559849 712086189 7473660 0 1500 1500 120418813 187815220 38143 2075124 3422 0 0 0 283540108 279986838 1331 48754609 60531439 330572873 230180887 110991832 100391986 1968237808 2565275349 500001 500001 52904706 52938291 6514980 5700608 323488503 509340915 2915356282 3764596745 162194417 351566120 15277242 0 0 0 449941980 448850946 519774309 859153534 1147187948 1659570600 X 1768168334 2105026145 1768168334 2105026145 2915356282 3764596745 X 146041638 70108856 120707317 X false true X true false X X X 17 SPECTRUM HEALTH HOSPITALS 381360529 3 true 354117606 0 SPECTRUM HEALTH PRIMARY CARE PARTNERS 381358164 3 true 72785654 0 LAKELAND HOSPITALS AT NILES AND ST JOSEPH INC 382156872 3 true 53547153 0 SPECTRUM HEALTH UNITED 381358412 3 true 18176510 0 NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION 381359517 3 true 14147885 0 SPECTRUM HEALTH CONTINUING CARE 383242232 9 true 13313844 0 MEMORIAL MEDICAL CENTER OF WEST MICHIGAN 381359266 3 true 12972486 0 PENNOCK HOSPITAL 381360562 3 true 11620115 0 MECOSTA COUNTY MEDICAL CENTER 381368744 3 true 11574976 0 ZEELAND COMMUNITY HOSPITAL 381411184 3 true 10769884 0 REED CITY HOSPITAL CORPORATION 382770076 3 true 9609032 0 LAKELAND COMMUNITY HOSPITAL - WATERVLIET 381368745 3 true 2874485 0 MERCY MEMORIAL HEALTH SERVICES INC 382748035 9 true 193191 0 HOSPICE AT HOME INC dba CARING CIRCLE 382416086 7 true 163204 0 SPECTRUM HEALTH FOUNDATION 382752328 7 true 12000 0 LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER 383452303 3 true 0 0 LAKELAND HEALTH FOUNDATION BENTON HARBORST JOSEPH 382539929 7 true 0 0 17 585878025 0 true false false false false true false false false false false false false false false true true true X true true Schedule A, Part IV, Section A, Line 1 SUPPLEMENTAL INFORMATION. BHSH SYSTEM IS THE PARENT ORGANIZATION AND SUPPORTING ORGANIZATION TO THE HEALTH SYSTEM. THE PURPOSES OF THIS ORGANIZATION, AS DEFINED IN THE ARTICLES OF INCORPORATION, ARE AS FOLLOWS: PURPOSES 2.1. THE PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED ARE TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF AND TO CARRY OUT ALL OF THE PURPOSES OF MECOSTA COUNTY MEDICAL CENTER, MEMORIAL MEDICAL CENTER OF WEST MICHIGAN, NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION, PENNOCK HOSPITAL, LAKELAND HOSPITALS AT NILES & ST. JOSEPH, INC., LAKELAND HOSPITAL, WATERVLIET, LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER, LAKELAND HEALTH FOUNDATION, BENTON HARBOR/ST. JOSEPH, HOSPICE AT HOME, INC., MERCY MEMORIAL HEALTH SERVICES, INCORPORATED, REED CITY HOSPITAL CORPORATION, SPECTRUM HEALTH CONTINUING CARE, SPECTRUM HEALTH FOUNDATION, SPECTRUM HEALTH HOSPITALS, SPECTRUM HEALTH PRIMARY CARE PARTNERS, SPECTRUM HEALTH UNITED AND ZEELAND COMMUNITY HOSPITAL (THE "SUPPORTED ORGANIZATIONS") ALL OF WHICH ARE DESCRIBED IN SECTION 501(C)(3) AND EITHER SECTION 509(A)(1) OR SECTION 509(A)(2) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED OR COMPARABLE PROVISIONS OF SUBSEQUENT LEGISLATION (THE "CODE"). SUBJECT TO AND IN FURTHERANCE OF THE FOREGOING, THE PURPOSES OF THE CORPORATION SHALL BE: 2.1.1. TO FORMULATE AND IMPLEMENT POLICIES AND PROGRAMS DESIGNED TO ENABLE AND/OR CAUSE THE SUPPORTED ORGANIZATIONS TO FUNCTION AS A COORDINATED HEALTH CARE DELIVERY SYSTEM, TO PROVIDE DIRECTION AND MANAGEMENT TO THE SUPPORTED ORGANIZATIONS, AND TO ACT AND/OR MAKE DECISIONS FOR THE BENEFIT OF SUCH SUPPORTED ORGANIZATIONS. 2.1.2. TO ESTABLISH AND MAINTAIN, EITHER DIRECTLY, THROUGH RELATED ORGANIZATIONS OR IN COOPERATION WITH OTHER ORGANIZATIONS, SUCH FACILITIES AND SERVICES FOR THE CARE OF PERSONS SUFFERING FROM ILLNESS, INJURY OR DISABILITY, THE ELDERLY AND THE INDIGENT AND FOR THE PRESERVATION AND IMPROVEMENT OF HEALTH AS THE BOARD OF DIRECTORS MAY DETERMINE, INCLUDING, WITHOUT LIMITATION: 2.1.2.1. HOSPITALS FOR THE INPATIENT OR OUTPATIENT CARE OF PERSONS SUFFERING FROM ILLNESS, INJURY AND DISABILITY, FOR THE PREVENTION OF ILLNESS, INJURY AND DISABILITY AND FOR THE MAINTENANCE OF HEALTH. 2.1.2.2. FACILITIES PROVIDING AMBULATORY CARE, NURSING CARE, REHABILITATION AND OTHER SERVICES. 2.1.2.3. CLINICS THROUGH WHICH PHYSICIANS AND OTHER PROVIDERS RENDER PROFESSIONAL MEDICAL SERVICES. 2.1.2.4. OTHER ACTIVITIES AND PROGRAMS DESIGNED AND CARRIED ON PROMOTING THE GENERAL HEALTH OF THE COMMUNITY. 2.1.3. TO PROMOTE AND CARRY ON SUCH SCIENTIFIC RESEARCH AS THE BOARD OF DIRECTORS MAY DETERMINE WITH RESPECT TO THE CAUSE, TREATMENT AND PREVENTION OF ILLNESS AND INJURY, THE IMPROVEMENT OF PUBLIC HEALTH AND OTHER MATTERS. 2.1.4. TO PARTICIPATE IN AND TO CARRY ON SUCH ACTIVITIES AS THE BOARD OF DIRECTORS MAY DETERMINE FOR THE EDUCATION OF PHYSICIANS, NURSES, OTHER PROFESSIONAL AND PARAPROFESSIONAL PERSONNEL AND THE PUBLIC ABOUT RENDERING CARE TO THE SICK, INJURED AND DISABLED, ABOUT PREVENTION OF ILLNESS AND INJURY AND ABOUT THE PROMOTION OF HEALTH. 2.1.5. TO CONDUCT ACTIVITIES, EITHER DIRECTLY, THROUGH RELATED ORGANIZATIONS OR IN COOPERATION WITH ORGANIZATIONS EXEMPT FROM TAX UNDER SECTION 501(C)(3) OF THE CODE OR COMPARABLE PROVISIONS OF SUBSEQUENT LEGISLATION IN ORDER TO RAISE FUNDS TO FURTHER THE PURPOSES OF THE CORPORATION, SUBJECT, HOWEVER, TO ALL LIMITATIONS ON THE NATURE OR EXTENT OF SUCH ACTIVITIES APPLICABLE, FROM TIME TO TIME, TO ORGANIZATIONS DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(3) OF THE CODE. 2.1.6. TO ACQUIRE, TO OWN, TO DISPOSE OF AND TO DEAL WITH REAL AND PERSONAL PROPERTY AND INTERESTS THEREIN AND TO APPLY GIFTS, GRANTS, BEQUESTS AND DEVISES AND THE PROCEEDS THEREOF IN FURTHERANCE OF THE PURPOSES OF THE CORPORATION. 2.1.7. TO DEAL WITH AND DISTRIBUTE THE CORPORATION'S INCOME AND ASSETS IN SUCH MANNER AS IN THE JUDGMENT OF THE BOARD OF DIRECTORS WILL BEST PROMOTE ITS OBJECTIVES AND PURPOSES, WITHOUT LIMITATION EXCEPT SUCH, IF ANY, AS MAY BE CONTAINED IN INSTRUMENTS UNDER WHICH SUCH PROPERTY IS CONVEYED TO THE CORPORATION. 2.1.8. TO DO SUCH THINGS AND TO PERFORM SUCH ACTS TO ACCOMPLISH ITS PURPOSES AS ARE PERMITTED BY SECTIONS 501(C)(3) AND 509(A)(3) OF THE CODE, WITH ALL THE POWERS CONFERRED ON NONPROFIT CORPORATIONS BY THE LAWS OF THE STATE OF MICHIGAN. THE AMOUNTS REPORTED IN SCHEDULE A, PART I, LINE 11H, COLUMN (VII) RELATE TO EXPENSES INCURRED BY THE ORGANIZATION ON BEHALF OF THE SUPPORTED ENTITIES (REIMBURSED IN WHOLE OR IN PART THROUGH MANAGEMENT FEES). Schedule A, Part IV, Section D, Line 2 OFFICERS APPOINTED OR SERVING SUPPORTED ORG. BHSH System maintains a close and continuous working relationship with its supported organizations through integrated policies and procedures and unified leadership. As described in Schedule A, Part IV, Section E, line 3a, BHSH System is the parent to all supported organizations and as such has the power to appoint/elect a majority of the directors/trustees of each of the supported organizations. Schedule A, Part IV, Section A, Line 6 Support to other supported orgs BHSH System provides services and support to organizations within the integrated health care system that are outside of BHSH System's supported organizations. The other organizations BHSH System provides services and support to are related organizations reported on Schedule R. Schedule A, Part IV, Section D, Line 3 Supp. Org. Have Significant Voice In Investment Policies As noted below, investments of cash and/or reserves, whether on an individual basis or as part of a pooled investment strategy, is a reserved power maintained by the supporting organization. The consolidated treasury function is considered a shared service function provided by the supporting organization to each supported organization. As part of that shared service function, the supporting organization controls all investment policies, and directs all investment strategies. This provides many benefits including reduced costs and subject matter expertise to yield greater results. The supported organizations have the ability to provide direction specifically related to their respective assets as it relates to grant making and directing the use of the organization's income or assets. Schedule A, Part IV, Section E, Line 3a Power To Appoint/Elect Majority of Officer/Director/Trustee The actions listed below may be unilaterally caused and/or taken by the supporting organization, within its sole and exclusive power and discretion, and shall not be deemed authorized unless and until approved by the supporting organization: -Election and/or removal of the members of the supported organization's Board of Directors pursuant to the nomination, election and removal processes ; -Election and/or removal of the supported organization's Chairperson of the Board of Directors; and -Hiring, discharge, and evaluation of the supported organization's President as delegated by the supporting organization's Board of Directors to the supporting organization's Chief Executive Officer (or designee). Schedule A, Part IV, Section E, Line 3b Substantial Direction Over Policies/Programs/Activities The actions listed below may be unilaterally caused and/or taken by the supporting organization, within its sole and exclusive power and discretion, and shall not be deemed authorized unless and until approved by the supporting organization: -Amendment of the Articles of Incorporation or Bylaws of the supported organization; -Election and/or removal of the members of the supported organization's Board of Directors; -Election and/or removal of the supported organization's Chairperson of the Board of Directors; -Hiring, discharge, and evaluation of the supported organization's President; -Adoption of the supported organization's strategic plan; -Adoption of the supported organization's annual operating and capital budgets and any amendments to such budgets in excess of the Authority Matrix Amount; -All capital expenditures by the supported organization in excess of the amount which would require approval by the supporting organization (the "Authority Matrix Amount"); -All borrowings or guarantees of indebtedness by the supported organization (or any entity controlled by the supported organization through ownership or membership interest); -All lending by the supported organization (or any subsidiary) to persons other than the supporting organization or a subsidiary in excess of the Authority Matrix Amount; -The supported organization's or any subsidiary's investments of cash and/or reserves, whether on an individual basis or as part of a pooled investment strategy; -Any merger or consolidation of the supported organization (or any subsidiary), or any other change in ownership percentages, control, or capital structure; -The creation of any entity controlled, directly or indirectly, by the supported organization; -The sale or transfer of more than ten percent (10%) of the assets of the supported organization (or any subsidiary) to any person or entity not controlled by the supporting organization; -Dissolution of the supported organization or any subsidiary; -The selection, retention, and oversight of the outside auditors for the supported organization (or any subsidiary); and -Any other approval for which supporting organization approval is required by law. In addition to these reserved powers of the supporting organization listed above, the supporting organization has the authority to adopt system-wide policies and procedures. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 180583 false true 175886 356469 false Schedule C, Part II-B, Line 1 Description of the activities reported on lines 1A through 1I BHSH System employs government affairs staff who are chiefly responsible for Government Affairs activities. Additionally the organization employs a Vice President, Government Relations/Public Policy to oversee this role. Other executive staff are engaged on a very limited basis for lobbying purposes. BHSH System retains federal and state level multi-client lobby firms. The function of their respective duties involves direct contact with legislators, their staff, government officials, or a legislative body on numerous legislative and regulatory issues of interest to the organization. The amount is reported in lines 1g "Direct contact with legislators, their staffs, government officials, or a legislative body" and 1i, "Other activities." Direct contact with qualifying individuals includes sending letters, publications, making phone calls or meeting with government officials, their staff or legislators. Schedule C, Part II-B, Line 1i Other activities BHSH System is a member of the American Hospital Association, the Children's Hospital Association, and Michigan Health & Hospital Association. Lobbying expenditures reported on Line 1i reflect activities performed by trade organizations on the filing organization's behalf. 8778384 8778384 18450550 6305073 12145477 8615416 7294709 1320707 51478569 27572586 23905983 243249954 189008519 54241435 100391986 Post Retirement Benefits 230216652 Due From Affiliates 204119572 Other Assets 75004691 509340915 Due to Affiliates 393792576 Post Retirement Benefits 190280839 Insurance 132192013 Swap Market Value 109220738 Operating Lease Liability 18483488 Other Liabilities 15183880 859153534 Central America and the Caribbean 0 0 Investments 391100000 0 0 0 0 0 0 391100000 0 391100000 true false true false false false Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual X true true X X X X false true false false false false false false false Richard Breon Former President & CEO 0 0 119319 0 2245 0 0 0 0 0 121564 0 119319 0 CHRISTINA FREESE DECKER President / CEO 1488804 0 1310151 0 6628 0 1114333 0 239313 0 4159229 0 252668 0 M Ashraf Mansour MD Director 0 674653 0 213493 0 20303 0 23200 0 15052 0 946701 0 0 Ronald Knaus Former SVP, Chief Financial Officer 0 0 141779 0 2903 0 0 0 0 0 144682 0 141779 0 David Leonard Secretary, SVP, Chief Legal Officer / SVP, Strategic Partnerships 561952 0 362925 0 5279 0 266606 0 93167 0 1289929 0 83845 0 MATTHEW COX Chief Financial Officer 809855 0 521642 0 5442 0 434489 0 119962 0 1891390 0 122701 0 PAMELA RIES SVP, Chief Human Resources Officer 526047 0 310096 0 8019 0 161971 0 72687 0 1078820 0 53888 0 JASON JOSEPH SVP, Chief Information Officer 528128 0 316741 0 2361 0 285617 0 83656 0 1216503 0 65103 0 LOREN HAMEL MD SVP, CHIEF STRATEGY OFFICER, PRESIDENT, LAKELAND REGIONAL HEALTH SYSTEM 710570 0 1027012 0 25561 0 185800 0 28181 0 1977124 0 674590 0 James Schweigert VP, CMIO 400258 0 180976 0 4364 0 11600 0 67997 0 665195 0 55389 0 Scott McLean VP, Managing Dir, SH Ventures 362856 0 175062 0 4305 0 11600 0 66592 0 620415 0 39491 0 Scott Dresen SVP, IS Technology Svcs & CISO 350004 0 133194 0 3128 0 102142 0 67141 0 655609 0 23403 0 AMY ASSENMACHER SVP, FINANCE REVENUE CYCLE 325901 0 134556 0 1924 0 97059 0 47467 0 606907 0 34244 0 JEREMY HARPER SVP, Chief Mkt & Consumer Exp Officer 409051 0 228822 0 1642 0 110186 0 69739 0 819440 0 10830 0 Schedule J, Part I, Line 1a First-class or charter travel The organization has provided first class travel and/or charter travel for certain executive employees and/or board members in limited situations. First class and/or charter travel is utilized when commercial air travel was not available for a destination, or not efficient due to schedules and/or connections, and also for bi-annual board retreat travel. In limited situations where first class travel was utilized, it was paid for as part of a corporate award airline mileage program at no additional cost to the organization. To the extent the benefit is deemed reportable, it is treated as taxable compensation in a 1099 or W-2 to the recipient. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan $34,244 AMY ASSENMACHER $119,319 RICHARD BREON $122,701 MATTHEW COX $252,668 CHRISTINA FREESE DECKER $674,590 LOREN HAMEL $10,830 JEREMY HARPER $65,103 JASON JOSEPH $141,779 RONALD KNAUS $83,845 DAVID LEONARD $33,148 CELESTE MCINTYRE $39,491 SCOTT MCLEAN $53,888 PAMELA RIES $55,389 JAMES SCHWEIGERT SCHEDULE J, PART I, LINE 4B IS ANSWERED "YES" BECAUSE CERTAIN INDIVIDUALS, DO "PARTICIPATE IN" SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN(S). SOME INDIVIDUALS RECEIVED DISTRIBUTIONS DURING THE YEAR (AS REPORTED ON THIS LINE) WHEREAS OTHERS PARTICIPATED IN THE PLAN(S) BUT DID NOT RECEIVE DISTRIBUTIONS. DISTRIBUTIONS REPORTED ON THIS LINE ARE ALSO INCLUDED IN SCHEDULE J, PART II, COLUMN F AS COMPENSATION REPORTED IN A PRIOR YEAR WHILE ALSO BEING REPORTED IN THE CURRENT 990 AS TOTAL COMPENSATION. The nonqualified retirement plans are an industry standard and are subject to the funding requirements of nonqualified deferred compensation plans under ERISA and federal tax regulations. TRELLIS BUSINESS 1113209 Mr. William Payne, a member of the board of directors, has both direct and indirect ownership in a taxable entity that has a business relationship with the organization. false TRELLIS BUSINESS 1113209 Mr. Sean Welsh, a member of the board of directors, has indirect ownership in a taxable entity that has a business relationship with the organization. false ALLYSON BREON FAMILY 133041 Mr. Richard Breon, a former officer AND BOARD MEMBER, has a daughter-in-law who is employed by the organization. false Form 990, Part VI, Line 6 CLASSES OF MEMBERS OR STOCKHOLDERS THE ORGANIZATION IS ORGANIZED ON A NON-STOCK DIRECTORSHIP BASIS WITH NO MEMBERS. Form 990, Part VI, Line 7b DECISIONS SUBJECT TO APPROVAL OF MEMBERS THE ORGANIZATION IS ORGANIZED ON A NON-STOCK DIRECTORSHIP BASIS WITH NO MEMBERS. Form 990, Part VI, Line 4 Significant changes to organizational documents BHSH SYSTEM AMENDED ITS BYLAWS TO CREATE A COMPENSATION COMMITTEE OF THE BHSH SYSTEM BOARD. Form 990, Part VI, Line 11b Review of form 990 by governing body A copy of the Form 990 is provided to the Board of Directors prior to filing. The review process for this Form 990 is as follows: 1. Preparation of the return is supervised and reviewed by the Organization's Corporate Tax Manager. 2. A second review is performed by an external CPA firm with expertise in tax-exempt return preparation. 3. The return is reviewed by the Organization's finance and legal departments (including the Chief Financial Officer, Chief Legal Officer and Corporate Controller) and shared with the members of the Finance and Audit Committee and Board of Directors. 4. The Organization's Chief Financial Officer reviews comments or questions received from members of the Board of Directors, if any, to address or to incorporate, as appropriate, into the return prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy BOARD OF DIRECTORS 1. Conflicts of interest must be disclosed, VIA AN ANNUAL ELECTRONIC DISCLOSURE PROCESS and verbally at each board and board committee meeting as part of the "declaration of conflict of interest" prior to discussion of any agenda items. 2. A person having a financial interest in a proposed transaction or arrangement may make a presentation at a meeting of the board or committee which is considering that transaction or arrangement, but after that presentation he/she shall leave the meeting before 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 or the committee chair 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 the organization's best interest. 4. The board or committee shall exercise due diligence to determine whether the organization can, with reasonable efforts, obtain a more advantageous transaction or arrangement that would not give rise to a conflict of interest. 5. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board or committee shall determine by a majority vote of the disinterested directors and members whether the proposed transaction or arrangement is in the organization's best interest and for its own benefit and whether the transaction is fair and reasonable to the organization, 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 and all of the organization's committees shall set forth: a) The names of the persons who disclosed a financial interest in a proposed transaction or arrangement involving the organization 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. 7. There is an ongoing requirement that members of the board and board committees update their annual disclosure questionnaire at any point during his/her tenure on the board of directors when a new potential conflict of interest arises. MANAGEMENT 1. Upon acceptance of an employment offer, each member of management (directors and above) complete a conflict-of-interest disclosure questionnaire. A copy of the member of management's disclosure questionnaire is sent to the organization's System Compliance Department . A copy of the member of management's disclosure is reviewed by the organization's Compliance Operations Analyst and escalated to the appropriate Executive Leadership Team, if necessary. 2. Annually, each member of management (directors and above) completes an annual conflict of interest disclosure questionnaire electronically. If there is an affirmative disclosure, the questionnaire is reviewed by the appropriate Executive Leadership Team. 3. There is an ongoing requirement to update the disclosure questionnaire when a new potential conflict of interest arises. Updated disclosures follow the same process as initial disclosures described above. 4. The conflicts of interest committee, in consultation with executive management, determines how 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 the organization's employment. Management of a conflict is determined on an individual basis based upon the facts and circumstances surrounding the disclosure. The purpose of conflict management is to provide transparency within the organization and to ensure that the organization's employees are always acting in the best interest of the organization. Form 990, Part VI, Line 15a Process to establish compensation of top management official The BHSH System Board of Directors (through its Compensation Committee) uses the following process for determining compensation of the top management officials, other officers, and key employees at BHSH System. Labor market data reflecting comparable organizations and jobs (prepared by independent firms) are relied upon in setting compensation levels. Competitive assessment reports are provided to the Compensation Committee in advance of meetings. The competitive assessment report is prepared by a nationally known independent executive compensation firm. For CY 2021 (1/1/21-12/31/21), the following surveys, prepared by independent firms, were the primary sources referenced to obtain market data for the review: Aon: 2020 Total Compensation Measurement Survey: Financial Services Survey * BDO: 2020 USA Health Insurance Plans Survey * Integrated Healthcare Strategies: 2020 National Healthcare Leadership Compensation Survey * Mercer: 2020 IHN Healthcare Compensation Survey * Mercer: 2020 IHN Health Plan Compensation Survey * Sullivan Cotter Associates: 2020 Manager and Executive Compensation in Hospitals and Health Systems Survey In addition, three general industry surveys were referenced: * Aon: 2020 Total Compensation Measurement Survey: General Industry * Mercer: 2020 US Executive Remuneration Suite * Willis Towers Watson: 2020 Executive Compensation Survey In addition to the above data sources, the Compensation Committee approved the creation of a custom peer group of high performing integrated health systems to ensure robust data and a relevant comparator universe. The peer group organizations are approved by the Compensation Committee and consists of healthcare systems similar in revenue size, market competitors, high performers, financially stable as indicated by bond rating and that follow a similar strategy (multi-site systems, health plans). Data for the peer group organizations is compiled by the independent executive compensation firm. Compensation adjustments are approved by Compensation Committee members, consistent with the Spectrum Health compensation philosophy described below. Minutes of Committee discussions and decisions are prepared to memorialize Compensation Committee decisions based upon the above data. Cash compensation data relied upon by the Compensation Committee is national and reflects the compensation paid to executives in comparable jobs in comparably-sized health care and / or health insurance organizations. Spectrum Health recruits nationally for its executives. Benefits data reflect national health care / health insurance market practices. This process is intended to assist Spectrum Health in qualifying for the rebuttable presumption of reasonableness (Intermediate Sanctions Regulations) and complying with the potential Spectrum Health Excess Benefit Transaction Policy for those individuals in the group who are disqualified persons. The opinion submitted from the third party independent consulting firm is in accordance with the provisions of Treasury Regulations Section 53.4958-6(c)(2) and is also intended to satisfy the professional advice requirement of Treasury Regulations Section 53.4958-1(d)(4)(iii). Form 990, Part VI, Line 15b Process to establish compensation of other employees See explanation provided for Form 990, Part VI, Line 15a. Form 990, Part VI, Line 19 Required documents available to the public 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 https://www.spectrumhealth.org/about-us/value-and-transparency within subsection "Value and Transparency" located under subsection "Quality & Safety". Form 990, Part VII, Section A Reported Compensation and Hours THE COMPENSATION REPORTED FOR EMPLOYEES OF THE ORGANIZATION IS NOT FOR SERVICES IN THEIR CAPACITY AS MEMBERS OF THE BOARD OF DIRECTORS BUT FOR SERVICES AS EMPLOYEES OF THE Health System. CERTAIN DIRECTORS WERE PAID REASONABLE COMPENSATION FOR THEIR SERVICES AS MEMBERS OF THE BOARD. EMPLOYEES WITH COMPENSATION REPORTED IN PART VII WORK A COMBINED AVERAGE OF 50 HOURS PER WEEK FOR THE Health System. Form 990, Part VII, Section A Compensation of Directors Based on external opinion by Sullivan Cotter and Associates, Inc., BHSH System compensates board members in a manner that is reasonable in relation to market data. Board of directors compensation is continually reviewed to confirm compensation falls within reasonable limits. Any compensation amount is treated as taxable to the board member and is reported and provided to them on Form 1099. Form 990, Part VIII, Line 2f Other Program Service Revenue OTHER OPERATING INCOME - Total Revenue: 935934, Related or Exempt Function Revenue: 9574, Unrelated Business Revenue: 924140, Revenue Excluded from Tax Under Sections 512, 513, or 514: 2220; Form 990, Part XI, Line 9 Other changes in net assets or fund balances VALUATION ALLOWANCE - -10596548; MINIMUM PENSION LIABILITY - 18681508; FUNDS TRANSFER FROM SUPPORTED ORGANIZATIONS - XXX-XX-XXXX; OTHER ACTIVITY - 727587; SPECTRUM HEALTH VENTURES LLC 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 815424150 INVESTMENT IN HEALTHCARE INNOVATION MI 2595603 33867214 BHSH SYSTEM SPECTRUM HEALTH INNOVATIONS LLC 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 272868213 IP DEVELOP MI 503536 731408 SPECTRUM HEALTH VENTURES HEALTH DATA COLLABORATIVE LLC 221 MICHIGAN STREET NE SUITE 501 GRAND RAPIDS MI 49503 HEALTH DATA COLLABORATION MI 0 0 BHSH SYSTEM RAPID CITY LLC 660 ADA DRIVE SUITE 101 ADA MI 49301 854384281 HOLDING COMPANY MI 2995 7354 BHSH SYSTEM SPECTRUM HEALTH HOSPITALS 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 381360529 HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM true SPECTRUM HEALTH PRIMARY CARE PARTNERS 1840 WEALTHY ST SE GRAND RAPIDS MI 49506 381358164 HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM true SPECTRUM HEALTH FOUNDATION 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 382752328 PHILANTHROPY MI 501(c)(3) 7 BHSH SYSTEM true SPECTRUM HEALTH CONTINUING CARE 750 FULLER AVE NE GRAND RAPIDS MI 49503 383242232 REHAB/CARE MI 501(c)(3) 10 BHSH SYSTEM true SPECTRUM HEALTH CONTINUING CARE CENTER 750 FULLER AVE NE GRAND RAPIDS MI 49503 382415333 REHAB/NRS MI 501(c)(3) 10 SPECTRUM HEALTH CONTINUING CARE false SPECTRUM HEALTH WORTH SERVICES 750 FULLER AVE NE GRAND RAPIDS MI 49503 382786617 HEALTHCARE MI 501(c)(3) 10 SPECTRUM HEALTH CONTINUING CARE false VISITING NURSE SERVICES OF WESTERN MICHIGAN 750 FULLER AVE NE GRAND RAPIDS MI 49503 381359195 HEALTHCARE MI 501(c)(3) 10 SPECTRUM HEALTH CONTINUING CARE false SPECTRUM HEALTH - LEFFINGWELL AVENUE 100 MICHIGAN STREET NE GRAND RAPIDS MI 49503 854390483 REHAB/CARE MI 501(c)(3) 10 SPECTRUM HEALTH CONTINUING CARE false PRIORITY HEALTH 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 382715520 HMO MI 501(c)(4) BHSH SYSTEM true TRINITY HEALTH PLANS 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 382663747 HMO MGMT MI 501(c)(4) PRIORITY HEALTH false PRIORITY HEALTH CHOICE INC 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 320016523 HMO (MEDICAID) MI 501(c)(3) 10 PRIORITY HEALTH false SPECTRUM HEALTH KELSEY 615 S BOWER GREENVILLE MI 48838 381297435 HEALTHCARE MI 501(c)(3) 3 SPECTRUM HEALTH UNITED false REED CITY HOSPITAL CORPORATION 300 N PATTERSON RD REED CITY MI 49677 382770076 HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM true NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION 212 S SULLIVAN AVENUE FREMONT MI 49412 381359517 HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM true KENT COMMUNITY HEALTH FOUNDATION 750 FULLER AVE NE GRAND RAPIDS MI 49503 383607110 PHILANTHROPY MI 501(c)(3) Type III-O SPECTRUM HEALTH HOSPITALS false ZEELAND COMMUNITY HOSPITAL 8333 FELCH STREET ZEELAND MI 49464 381411184 HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM true SPECTRUM HEALTH UNITED 615 S BOWER GREENVILLE MI 48838 381358412 HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM true MEMORIAL MEDICAL CENTER OF WEST MICHIGAN ONE ATKINSON DRIVE LUDINGTON MI 49431 381359266 HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM true MECOSTA COUNTY MEDICAL CENTER 605 OAK STREET BIG RAPIDS MI 49307 381368744 HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM true PENNOCK HOSPITAL 1009 WEST GREEN STREET HASTINGS MI 49058 381360562 HEALTHCARE MI 501(c)(3) 3 BHSH SYSTEM true LAKESHORE AREA RADIATION ONCOLOGY CENTER 12642 Riley Street Holland MI 494249202 383067954 Radiation services MI 501(c)(3) 3 Spectrum Health Hospitals false LAKELAND REGIONAL HEALTH SYSTEM INC 1234 NAPIER AVENUE ST JOSEPH MI 49085 382609624 PROVIDE A COMPREHENSIVE SYSTEM OF HEALTH CARE TO CITIZENS OF THE COMMUNITY MI 501(c)(3) Type III-FI BHSH SYSTEM true LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER 1234 NAPIER AVENUE STJOSEPH MI 49085 383452303 LONGTERM HEALTHCARE/HEALING SERVICES MI 501(c)(3) 3 LAKELAND REGIONAL HEALTH SYSTEM INC false LAKELAND HEALTH FOUNDATION BENTON HARBORST JOSEPH 1234 NAPIER AVENUE ST JOSEPH MI 49085 382539929 PROMOTE AND ASSIST IN PROVIDING HEALTH CARE MI 501(c)(3) 7 LAKELAND REGIONAL HEALTH SYSTEM INC false MERCY MEMORIAL HEALTH SERVICES INC 4368 CLEVELAND AVENUE STEVENSVILLE MI 49127 382748035 PROVIDE HOMECARE AND LONG-TERM HEALTHCARE TO PATIENTS IN SOUTHWEST MICHIGAN MI 501(c)(3) 10 LAKELAND REGIONAL HEALTH SYSTEM INC false LAKELAND COMMUNITY HOSPITAL - WATERVLIET 400 MEDICAL PARK DRIVE WATERVLIET MI 49098 381368745 TO PROVIDE GENERAL HEALTH OF THE COMMUNITY THROUGH EDUCATION AND HEALTHCARE MI 501(c)(3) 3 LAKELAND REGIONAL HEALTH SYSTEM INC false HOSPICE AT HOME INC 4025 HEALTH PARK LANE ST JOSEPH MI 49085 382416086 TO PROVIDE HOSPICE AND PALLIATIVE CARE TO THE TERMINALLY ILL MI 501(c)(3) 7 LAKELAND REGIONAL HEALTH SYSTEM INC false LAKELAND HOSPITALS AT NILES AND ST JOSEPH INC 1234 NAPIER AVENUE GRAND RAPIDS MI 49085 382156872 PROVIDE A COMPREHENSIVE SYSTEM OF HEALTH CARE TO CITIZENS OF THE COMMUNITY MI 501(c)(3) 3 LAKELAND REGIONAL HEALTH SYSTEM INC false HEALTH POINTE 15100 WHITTAKER WAY GRAND HAVEN MI 49417 474398187 AMBULATORY HEALTH CARE MI 501(c)(3) 3 SPECTRUM HEALTH HOSPITALS false TOTAL HEALTH CARE INC 3011 W GRAND BLVD SUITE 1600 DETROIT MI 48202 382018957 HMO MGMT MI 501(c)(4) PRIORITY HEALTH false TOTAL HEALTH CARE USA INC 3011 W GRAND BLVD SUITE 1600 DETROIT MI 48202 383240485 HMO MGMT MI 501(c)(4) TOTAL HEALTH CARE INC false WEST MICHIGAN ACCOUNTABLE CARE ORGANIZATION LLC 221 MICHIGAN ST NE STE 501 GRAND RAPIDS MI 49503 833153113 ACCOUNTABLE CARE ORGANIZATION MI BHSH SYSTEM Related 0 490 false false 0.9804 PRIORITY HEALTH MANAGED BENEFITS 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 383085182 THIRD PARTY ADMINISTRATOR MI BHSH SYSTEM C Corporation 417472179 80731999 1 true SPECTRUM HEALTH PHYSICIAN ALLIANCE 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 371655728 PHYSICIANS MI BHSH SYSTEM C Corporation 829485 0 1 true WEST MICHIGAN HEART 2900 BRADFORD STREET NE GRAND RAPIDS MI 49525 382125186 PHYSICIANS MI BHSH SYSTEM C Corporation 1282830 7274819 1 true CAMPUS TOWN CENTRE CONDO ASSOCIATION 4868 LAKE MICHIGAN DRIVE ALLENDALE MI 49401 382910067 MGMT MI NA C Corporation false HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION 330 BARCLAY NE GRAND RAPIDS MI 49503 383264184 MGMT MI NA C Corporation false LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION 145 MICHIGAN ST NE GRAND RAPIDS MI 49503 161734150 MGMT MI NA C Corporation false MUSCULOSKELETAL CENTER CONDOMINIUM ASSOCIATION 230 MICHIGAN NE GRAND RAPIDS MI 49503 383180086 MGMT MI NA C Corporation false PRIORITY HEALTH INSURANCE COMPANY 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 201529553 INSURANCE MI NA C Corporation false THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 830464302 MGMT MI NA C Corporation false THE MICHIGAN STREET PARKING CONDOMINIUM ASSOCATION 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 161734145 MGMT MI NA C Corporation false 25 MICHIGAN STREET CONDOMINIUM ASSOCIATION 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 161734157 MGMT MI NA C Corporation false 35 MICHIGAN STREET CONDOMINIUM ASSOCIATION 35 MICHIGAN ST NE GRAND RAPIDS MI 49503 272193084 MGMT MI NA C Corporation false PENNOCK VENTURES INC 1009 WEST GREEN STREET HASTINGS MI 49058 382712819 Healthcare MI NA C Corporation false LAKELAND HEALTH ENTERPRISES INC 31 NORTH ST JOSEPH AVENUE NILES MI 49120 382669798 ACCOUNTING AND BILLING MI NA C Corporation false PHARMACY SHOPPE INC DBA LAKELAND PHARMACY SHOPPE INC 1234 NAPIER AVENUE ST JOSEPH MI 49085 382929090 PHARMACEUTICALS MI NA C Corporation false LAKELAND MEDICAL PRACTICES 1234 NAPIER AVENUE STJOSEPH MI 49085 270381199 MEDICAL ADMINISTRATIVE SERVICES MI NA C Corporation false SOUTHWESTERN MEDICAL CLINIC PHYSICIANS INC 1234 NAPIER AVENUE ST JOSEPH MI 49085 272589359 PHYSICIAN OFFICE MI NA C Corporation false FOUR FLAGS PROPERTIES INC 122 GRANT STREET NILES MI 49120 364501639 PROPERTY MANAGEMENT/RENTAL MI NA C Corporation false LAKELAND HEALTH VENTURES INC 1234 NAPIER AVENUE ST JOSEPH MI 49085 272313790 HOLDING COMPANY MI NA C Corporation false LAKELAND PHYSICIAN CARE NETWORK 1234 NAPIER AVENUE ST JOSEPH MI 49085 208513031 MEDICAL SERVICES MI NA C Corporation false LAKELAND PERSONAL CARE SERVICES INC 1234 NAPIER AVENUE ST JOSEPH MI 49085 272990797 HEALTHCARE SERVICES MI NA C Corporation false 1697 MICHIGAN STREET PROPERTY 100 MICHIGAN STREET NE GRAND RAPIDS MI 49503 831721239 MGMT MI NA C Corporation false BLUE STAR PROFESSIONAL BUILDING CONDO ASSOCIATION 4025 HEALTH PARK LANE ST JOSEPH MI 49085 208313519 MGMT MI NA C Corporation false true true true true false false false false false true false true true false true false true true true Spectrum Health Hospitals A 2972204 GAAP, CASH, OR FMV Spectrum Health United A 768778 GAAP, CASH, OR FMV Memorial Medical Center of West Michigan A 444593 GAAP, CASH, OR FMV Pennock Hospital A 58802 GAAP, CASH, OR FMV SPECTRUM HEALTH FOUNDATION C 903518 GAAP, CASH, OR FMV Spectrum Health Hospitals L 354117606 GAAP, CASH, OR FMV Priority Health L 104814866 GAAP, CASH, OR FMV Spectrum Health Primary Care Partners L 72785654 GAAP, CASH, OR FMV Lakeland Hospitals at Niles & St Joseph Inc L 53547153 GAAP, CASH, OR FMV Spectrum Health United L 18176510 GAAP, CASH, OR FMV Newaygo County General Hospital Association L 14147885 GAAP, CASH, OR FMV Spectrum Health Continuing Care L 13313844 GAAP, CASH, OR FMV Memorial Medical Center of West Michigan L 12972486 GAAP, CASH, OR FMV Pennock Hospital L 11620115 GAAP, CASH, OR FMV Mecosta County Medical Center L 11574976 GAAP, CASH, OR FMV Zeeland Community Hospital L 10769884 GAAP, CASH, OR FMV Reed City Hospital Corporation L 9609032 GAAP, CASH, OR FMV Lakeland Community Hospital Watervliet L 2874485 GAAP, CASH, OR FMV Mercy Memorial Health Services Inc L 193191 GAAP, CASH, OR FMV Hospice at Home Inc L 163204 GAAP, CASH, OR FMV Priority Health M 245115897 GAAP, CASH, OR FMV Spectrum Health Hospitals Q 7116237 GAAP, CASH, OR FMV Schedule R, Part II, Column (g) SECTION 512(B)(13) CONTROLLED ENTITY THE ORGANIZATION IS THE COMMON PARENT ORGANIZATION OF A CONSOLIDATED HEALTH SYSTEM, BHSH SYSTEM. Schedule R, Part IV IDENTIFICATION OF RELATED ORGANIZATIONS 35 MICHIGAN STREET CONDOMINIUM ASSOCIATION AND LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION ARE INCLUDED ON SCHEDULE R, PART IV AS THE VOTING POWER IS CONTROLLING UNDER THE CONSTRUCTIVE OWNERSHIP RULES UNDER SECTION 318 OF THE INTERNAL REVENUE CODE. SCHEDULE R, PART IV, COLUMNS (F) SHARE OF TOTAL INCOME AND (G) SHARE OF END-OF-YEAR ASSETS, AND (H) PERCENTAGE OWNERSHIP ARE REPORTED BASED ON THE GREATER OF OWNERSHIP OR VOTING POWER.