COREWELL HEALTH: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: COREWELL HEALTH (EIN 38-3382353)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-03-11
IRS object ID: 202030719349301108
Schema version: 2018v3.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-03-11T11:00:08-05:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	135381590	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BDO USA LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	200 OTTAWA AVE NW SUITE 300	AddressLine1Txt
City	GRAND RAPID	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	383382353	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Spectrum Health System	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPEC	BusinessNameControlTxt
Phone	6167745083	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Michigan St NE	AddressLine1Txt
City	Grand Rapids	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Matthew E Cox	PersonNm
Person Title	SVP, Chief Financial Officer	PersonTitleTxt
Signature	2020-03-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JACOB COOK	PreparerPersonNm
PTIN	P01240455	PTIN
Phone	6167747000	PhoneNum

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-11-06 18:47:13Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Christina Freese Decker	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Michigan St NE	AddressLine1Txt
City	Grand Rapids	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,522,591,735	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Group Exemption	5981	GroupExemptionNum
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.spectrumhealth.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	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.	ActivityOrMissionDesc
Voting Members Governing Body	16	VotingMembersGoverningBodyCnt
Voting Members Independent	13	VotingMembersIndependentCnt
Total Employee	5010	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$94,286	PYContributionsGrantsAmt
CY Contributions Grants	$450,028	CYContributionsGrantsAmt
PY Program Service Revenue	$735,752,518	PYProgramServiceRevenueAmt
CY Program Service Revenue	$758,989,898	CYProgramServiceRevenueAmt
PY Investment Income	$71,329,879	PYInvestmentIncomeAmt
CY Investment Income	$76,579,105	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$807,176,683	PYTotalRevenueAmt
CY Total Revenue	$836,019,031	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$429,857,542	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$443,723,381	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$326,359,624	PYOtherExpensesAmt
CY Other Expenses	$316,406,329	CYOtherExpensesAmt
PY Total Expenses	$756,217,166	PYTotalExpensesAmt
CY Total Expenses	$760,129,710	CYTotalExpensesAmt
PY Revenues Less Expenses	$50,959,517	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$75,889,321	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,848,001,243	TotalAssetsBOYAmt
Total Assets EOY	$1,972,623,530	TotalAssetsEOYAmt
Total Liabilities BOY	$529,431,209	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$598,534,064	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,318,570,034	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,374,089,466	NetAssetsOrFundBalancesEOYAmt
Mission	to improve health, inspire hope and save lives	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$754,281,914	ExpenseAmt
Revenue	$758,989,898	RevenueAmt
Desc	SPECTRUM HEALTH 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 230 AMBULATORY AND SERVICE SITES, AND OVER 2,400 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 825,000 MEMBERS.	Desc
Total Program Service Expenses	$754,281,914	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	Yes (true)	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (true)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	Yes (true)	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	Yes (true)	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	415	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	5010	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	Yes (true)	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	Yes (true)	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	16	GoverningBodyVotingMembersCnt
Independent Voting Member	13	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	Yes (true)	WrittenPolicyOrProcedureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Celeste M Mcintyre	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6167745083	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 Michigan St NE MC498	AddressLine1Txt
City	Grand Rapids	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	49503	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (33 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
Richard DeVos Jr
Chair	2.0	0	Yes (X)	Yes (X)	$0	$0	$0
ROBERT ROTH
Vice Chair	1.0	0	Yes (X)	Yes (X)	$44,750	$0	$0
Sean Welsh
Treasurer	1.0	0	Yes (X)	Yes (X)	$37,720	$0	$0
Christina Freese Decker
President / CEO	45.0	5.0	Yes (X)	Yes (X)	$2,291,815	$0	$701,421
Richard Breon
PRESIDENT / CEO - PART YEAR	48.0	2.0	Yes (X)	Yes (X)	$4,764,822	$0	$46,091
Stephen Boshoven
Director	1.0	0	Yes (X)		$35,207	$0	$0
Steve Ender
Director	1.0	0	Yes (X)		$33,064	$0	$0
Daniel Hopp
Director	1.0	0	Yes (X)		$0	$0	$0
Melonie Ice MD
Director	1.0	0	Yes (X)		$38,750	$0	$0
Michael Jandernoa
Director	1.0	0	Yes (X)		$28,000	$0	$0
Mehmood Khan
Director	1.0	0	Yes (X)		$30,000	$0	$0
Gloria Lara
Director	1.0	1.0	Yes (X)		$29,500	$0	$0
M Ashraf Mansour MD
Director	1.0	49.0	Yes (X)		$0	$836,764	$46,719
Mark Murray
Director	1.0	0	Yes (X)		$34,000	$0	$0
William Payne
Director	1.0	0	Yes (X)		$32,000	$0	$0
Michael Todman
Director	1.0	0	Yes (X)		$0	$0	$0
Michelle Van Dyke
Director	1.0	0	Yes (X)		$33,000	$0	$0
Matthew Cox
SVP, Chief Financial Officer	49.0	1.0		Yes (X)	$1,169,013	$0	$518,400
David Leonard
Secretary, SVP, Chief Legal Officer	50.0	0		Yes (X)	$1,199,082	$0	$324,972
Loren Hamel MD
SVP, CHIEF STRATEGY OFFICER, President, Lakeland Regional Health System	49.0	1.0			$288,032	$0	$52,849	Yes (X)
Jason Joseph
SVP, Chief Information Officer	48.0	2.0			$542,844	$0	$160,329	Yes (X)
Celeste McIntyre
SVP, Corporate Controller	50.0	0			$352,064	$0	$139,587	Yes (X)
Patrick O'Hare
SVP, Facilities & Chief Information Officer - Part Year	47.0	3.0			$1,163,042	$0	$247,009	Yes (X)
Pamela Ries
SVP, Chief Human Resources Officer	49.0	1.0			$996,614	$0	$299,629	Yes (X)
Lori Smith
SVP, Treasury	50.0	0			$429,024	$0	$140,709	Yes (X)
Steven Heacock
SVP, Public Affairs / Research - Part Year	43.0	7.0			$2,568,918	$0	$177,557		Yes (X)
Seth Wolk MD
SVP, Chief Medical Officer - Part Year	48.0	2.0			$1,598,854	$0	$308,608		Yes (X)
Roger Jansen
SVP, Business Development / Chief Strategy Officer - Part Year	50.0	0			$1,472,764	$0	$432,150		Yes (X)
Jill Ferris
SVP, Finance, Payer Relations and Revenue Cycle - Part Year	50.0	0			$1,236,995	$0	$129,976		Yes (X)
Leonard Levy
VP, Chief Information Security Officer - Part year	50.0	0			$763,855	$0	$130,359		Yes (X)
MICHAEL P FREED
Former EVP, CFO		0.0			$3,348,651	$584,434	$0			Yes (X)
Ronald Knaus
Former SVP, Chief Financial Officer	0.0	0.0			$6,482,565	$0	$75,013			Yes (X)
J Michael Kramer
Former Highest Compensated	0.0	0			$651,259	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$31,696,204	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$1,421,198	TotReportableCompRltdOrgAmt
Total Other Compensation	$3,931,378	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	733	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt	Address Line2ContractorAddress/USAddress/AddressLine2Txt
CHANGE HEALTHCARE SOLUTIONS
3055 LEBANON PIKE	NASHVILLE	TN	37214	IT CONSULTING	$17,247,062
COGNIZANT TECHNOLOGY SOLUTIONS
500 FRANK W BURR BOULEVARD	TEANECK	NJ	07666	IT CONSULTING	$7,730,705
LEIDOS HEALTH LLC
705 E MAIN ST	WESTFIELD	IN	46074	IT CONSULTING	$7,305,384
SUN LIFE FINANCIAL
PO BOX 7247-7184	PHILADELPHIA	PA	191707184	FINANCIAL SERVICES	$6,987,206
DELOITTE CONSULTING LLP
38 COMMERCE AVE SW	GRAND RAPIDS	MI	49503	CONSULTING	$5,134,753	SUITE 600

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	186	CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIII	Yes (X)	InfoInScheduleOPartVIIIInd
Related Organizations	$426,028	RelatedOrganizationsAmt
Government Grants	$24,000	GovernmentGrantsAmt
Total Contributions	$450,028	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Management Fee Revenue	561000	$753,659,153	$753,659,153
Shared Services Revenue	561000	$3,323,525	$3,323,525
Contractual Incentives	900099	$1,384,073	$1,384,073
Affiliate Physician Program	900099	$355,987	$355,987
Medical Record Fees	900099	$91,937	$91,937

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$175,223	TotalRevenueColumnAmt
Related Or Exempt Func Income	$166,941	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$8,282	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$758,989,898	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,615,697	TotalRevenueColumnAmt
Exclusion	$32,615,697	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$730,536,112	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$686,572,704	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$43,963,408	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$43,963,408	TotalRevenueColumnAmt
Exclusion	$43,963,408	ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$836,019,031	TotalRevenueColumnAmt
Related Or Exempt Func Income	$758,981,616	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$76,587,387	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$16,203,339	TotalAmt
Program Services	$16,203,339	ProgramServicesAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$333,774	TotalAmt
Program Services	$333,774	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$338,615,190	TotalAmt
Program Services	$338,251,985	ProgramServicesAmt
Management And General	$363,205	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$16,604,162	TotalAmt
Program Services	$16,604,162	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$45,962,016	TotalAmt
Program Services	$45,866,300	ProgramServicesAmt
Management And General	$95,716	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$26,004,900	TotalAmt
Program Services	$26,002,379	ProgramServicesAmt
Management And General	$2,521	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,871,301	TotalAmt
Management And General	$2,871,301	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,113,394	TotalAmt
Management And General	$2,113,394	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$439,359	TotalAmt
Program Services	$439,359	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$78,866,108	TotalAmt
Program Services	$78,682,615	ProgramServicesAmt
Management And General	$183,493	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$28,049,713	TotalAmt
Program Services	$28,016,108	ProgramServicesAmt
Management And General	$33,605	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$32,721,893	TotalAmt
Program Services	$32,563,314	ProgramServicesAmt
Management And General	$158,579	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$87,782,320	TotalAmt
Program Services	$87,782,320	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$24,632,215	TotalAmt
Program Services	$24,630,715	ProgramServicesAmt
Management And General	$1,500	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$3,635,558	TotalAmt
Program Services	$3,629,083	ProgramServicesAmt
Management And General	$6,475	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,333,645	TotalAmt
Program Services	$3,328,027	ProgramServicesAmt
Management And General	$5,618	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	-$627,720	TotalAmt
Program Services	-$627,720	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$34,429,488	TotalAmt
Program Services	$34,419,515	ProgramServicesAmt
Management And General	$9,973	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,228,556	TotalAmt
Program Services	$1,227,732	ProgramServicesAmt
Management And General	$824	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Credit Card Processing Fees	$3,161,152	$3,161,152
Dues and Subscriptions	$3,090,517	$3,090,517
Sponsorship/Community Benefit	$1,682,047	$1,682,047
Staff Recognition	$1,151,760	$1,151,760

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,845,023	TotalAmt
Program Services	$7,843,431	ProgramServicesAmt
Management And General	$1,592	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$760,129,710	TotalAmt
Program Services	$754,281,914	ProgramServicesAmt
Management And General	$5,847,796	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,500	BOYAmt
EOY	$1,500	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$32,673,480	BOYAmt
EOY	$25,271,968	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$27,212	BOYAmt
EOY	$18,121	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$24,597,758	BOYAmt
EOY	$16,007,674	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$32,870,059	BOYAmt
EOY	$39,087,921	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$257,962,854	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$165,381,526	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$100,355,268	BOYAmt
EOY	$92,581,328	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,371,685,474	BOYAmt
EOY	$1,485,173,139	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$3,418,915	BOYAmt
EOY	$2,804,928	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$54,372,612	BOYAmt
EOY	$53,105,271	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,143,725	BOYAmt
EOY	$8,143,725	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$219,855,240	BOYAmt
EOY	$250,427,955	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,848,001,243	BOYAmt
EOY	$1,972,623,530	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$135,731,034	BOYAmt
EOY	$135,935,181	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$4,473	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$51,994,734	BOYAmt
EOY	$59,344,271	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$341,700,968	BOYAmt
EOY	$403,254,612	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$529,431,209	BOYAmt
EOY	$598,534,064	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,318,570,034	BOYAmt
EOY	$1,374,089,466	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,318,570,034	BOYAmt
EOY	$1,374,089,466	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,848,001,243	BOYAmt
EOY	$1,972,623,530	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$75,889,321	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$33,958,599	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$13,588,710	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Func Int	Yes (X)	SupportingOrgType3FuncIntInd
IRS Written Determination	Yes (X)	IRSWrittenDeterminationInd
Supported Organizations	18	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (18 entries)

EINEIN	Organization TypeOrganizationTypeCd	Governing Document ListedGoverningDocumentListedInd	SupportSupportAmt	Other SupportOtherSupportAmt
SPECTRUM HEALTH HOSPITALS
381360529	3	Yes (true)	$282,806,967	$0
SPECTRUM HEALTH PRIMARY CARE PARTNERS
381358164	3	Yes (true)	$78,726,398	$0
SPECTRUM HEALTH UNITED
381358412	3	Yes (true)	$11,975,376	$0
NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION
381359517	3	Yes (true)	$9,375,737	$0
SPECTRUM HEALTH CONTINUING CARE
383242232	9	Yes (true)	$8,649,657	$0
MECOSTA COUNTY MEDICAL CENTER
381368744	3	Yes (true)	$7,787,586	$0
ZEELAND COMMUNITY HOSPITAL
381411184	3	Yes (true)	$7,330,935	$0
REED CITY HOSPITAL CORPORATION
382770076	3	Yes (true)	$6,831,373	$0
MEMORIAL MEDICAL CENTER OF WEST MICHIGAN
381359266	3	Yes (true)	$6,675,064	$0
PENNOCK HOSPITAL
381360562	3	Yes (true)	$6,294,009	$0
LAKELAND HOSPITALS AT NILES AND ST JOSEPH INC
382156872	3	Yes (true)	$2,221,005	$0
SPECTRUM HEALTH FOUNDATION
382752328	7	Yes (true)	$12,000	$0
LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER
383452303	3	Yes (true)	$0	$0
LAKELAND HEALTH FOUNDATION BENTON HARBORST JOSEPH
382539929	7	Yes (true)	$0	$0
LAKELAND HEALTH FOUNDATION NILES
383130558	7	Yes (true)	$0	$0
MERCY MEMORIAL HEALTH SERVICES INC
382748035	9	Yes (true)	$0	$0
LAKELAND COMMUNITY HOSPITAL - WATERVLIET
381368745	3	Yes (true)	$0	$0
CARING CIRCLE
382416086	7	Yes (true)	$0	$0

Field	Value	IRS element (for citing)
Supported Organizations Total	18	SupportedOrganizationsTotalCnt
Support Sum	$428,686,107	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (true)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	Yes (true)	OrganizationChangeSuprtOrgInd
Support Non Supported Org	Yes (true)	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	false	ExcessBusinessHoldingsRulesInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

Field	Value	IRS element (for citing)
Timely Provided Documents	Yes (true)	TimelyProvidedDocumentsInd
Officers Close Relationship	Yes (true)	OfficersCloseRelationshipInd
Supported Org Voice Investment	Yes (true)	SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

Field	Value	IRS element (for citing)
Parent Supported Org	Yes (X)	ParentSupportedOrgInd
Appoint Elect Majority Officer	Yes (true)	AppointElectMajorityOfficerInd
Exercise Direction Policies	Yes (true)	ExerciseDirectionPoliciesInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule A, Part IV, Section A, Line 1 SUPPLEMENTAL INFORMATION.	SPECTRUM HEALTH SYSTEM IS THE PARENT ORGANIZATION AND SUPPORTING ORGANIZATION TO THE HEALTH SYSTEM. THE PURPOSES OF THIS ORGANIZATION, AS DEFINED IN THE ARTICLES OF INCORPORATION, ARE AS FOLLOWS: PURPOSES 2.1. THE PURPOSES FOR WHICH THE CORPORATION IS ORGANIZED ARE TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF AND TO CARRY OUT ALL OF THE PURPOSES OF 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, LAKELAND HEALTH FOUNDATION, NILES, CARING CIRCLE, 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 V, Section D Line 2 OFFICERS APPOINTED OR SERVING SUPPORTED ORG.	Spectrum Health 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, Spectrum Health 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 5a Added, Substituted, or Removed Sup. Org.	AS OF 10/1/2018, SPECTRUM HEALTH SYSTEM INTEGRATED WITH LAKELAND REGIONAL HEALTH SYSTEM, INC. (#38-2609624) AND ADDED THE FOLLOWING ENTITIES AS SUPPORTED ORGANIZATIONS: - LAKELAND HOSPITALS AT NILES AND ST. JOSEPH, INC. (# 38-2156872) - LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER (# 38-3452303) - LAKELAND HEALTH FOUNDATION, BENTON HARBOR/ST. JOSEPH (# 38-2539929) - LAKELAND HEALTH FOUNDATION, NILES (# 38-3130558) - MERCY MEMORIAL HEALTH SERVICES INC. (# 38-2748035) - LAKELAND COMMUNITY HOSPITAL - WATERVLIET (# XXX-XX-XXXX) - CARING CIRCLE (# 38-2416086)
Schedule A, Part IV, Section A, Line 6 Support to other supported orgs	Spectrum Health System provides services and support to organizations within the integrated health care system that are outside of Spectrum Health System's supported organizations. The other organizations Spectrum Health 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.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

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)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	VolunteersInd
Paid Staff Or Management	Yes (true)	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	Yes (true)	MailingsMembersInd
Mailings Members	$48	MailingsMembersAmt
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$283,006	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$156,305	OtherActivitiesAmt
Total Lobbying Expenditures	$439,359	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule C, Part II-B, Line 1 Description of the activities reported on lines 1A through 1I

Spectrum Health 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. Spectrum Health 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

Spectrum Health System is a member of the American Hospital Association, Michigan Health & Hospital Association and Children's Hospital Association. Lobbying expenditures reported on Line 1i reflect activities performed by trade organizations on the filing organization's behalf.

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$12,356,036	OtherCostOrOtherBasisAmt
Depreciation	$2,585,937	DepreciationAmt
Book Value	$9,770,099	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$8,767,686	OtherCostOrOtherBasisAmt
Depreciation	$5,670,820	DepreciationAmt
Book Value	$3,096,866	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,593,082	OtherCostOrOtherBasisAmt
Depreciation	$6,278,795	DepreciationAmt
Book Value	$8,314,287	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$222,246,050	OtherCostOrOtherBasisAmt
Depreciation	$150,845,974	DepreciationAmt
Book Value	$71,400,076	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$92,581,328	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt
Post Retirement Benefits	$130,603,956
Due From Affiliates	$74,860,582
Other Assets	$44,963,417

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$250,427,955	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
Due to Affiliates	$45,454,984
Post Retirement Benefits	$146,083,929
SWAP Market Value	$105,034,888
Insurance	$96,023,308
Other Liabilities	$10,657,503

Field	Value	IRS element (for citing)
Total Liability	$403,254,612	TotalLiabilityAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
First Class Or Charter Travel	Yes (X)	FirstClassOrCharterTravelInd
Travel For Companions	Yes (X)	TravelForCompanionsInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (true)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (true)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (19 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Christina Freese Decker
President / CEO	$1,003,664	$0	$1,274,243	$0	$13,908	$0	$557,571	$0	$143,850	$0	$2,993,236	$0	$807,444	$0
Richard Breon
PRESIDENT / CEO - PART YEAR	$1,354,065	$0	$3,261,657	$0	$149,100	$0	$24,750	$0	$21,341	$0	$4,810,913	$0	$2,294,061	$0
M Ashraf Mansour MD
Director	$0	$644,283	$0	$178,365	$0	$14,116	$0	$27,500	$0	$19,219	$0	$883,483	$0	$0
MICHAEL P FREED
Former EVP, CFO	$0	$0	$3,348,651	$584,434	$0	$0	$0	$0	$0	$0	$3,348,651	$584,434	$3,348,651	$584,434
Ronald Knaus
Former SVP, Chief Financial Officer	$14,118	$0	$3,343,407	$0	$3,125,040	$0	$0	$0	$75,013	$0	$6,557,578	$0	$2,928,406	$0
Matthew Cox
SVP, Chief Financial Officer	$715,185	$0	$419,217	$0	$34,611	$0	$394,879	$0	$123,521	$0	$1,687,413	$0	$173,088	$0
David Leonard
Secretary, SVP, Chief Legal Officer	$498,126	$0	$679,304	$0	$21,652	$0	$230,532	$0	$94,440	$0	$1,524,054	$0	$442,484	$0
Loren Hamel MD
SVP, CHIEF STRATEGY OFFICER, President, Lakeland Regional Health System	$153,088	$0	$132,000	$0	$2,944	$0	$13,390	$0	$39,459	$0	$340,881	$0	$0	$0
Jason Joseph
SVP, Chief Information Officer	$383,723	$0	$156,939	$0	$2,182	$0	$93,886	$0	$66,443	$0	$703,173	$0	$49,120	$0
Celeste McIntyre
SVP, Corporate Controller	$257,570	$0	$90,202	$0	$4,292	$0	$76,673	$0	$62,914	$0	$491,651	$0	$12,219	$0
Patrick O'Hare
SVP, Facilities & Chief Information Officer - Part Year	$422,323	$0	$719,141	$0	$21,578	$0	$166,081	$0	$80,928	$0	$1,410,051	$0	$463,482	$0
Pamela Ries
SVP, Chief Human Resources Officer	$443,890	$0	$534,210	$0	$18,514	$0	$226,783	$0	$72,846	$0	$1,296,243	$0	$323,331	$0
Lori Smith
SVP, Treasury	$299,819	$0	$120,828	$0	$8,377	$0	$75,847	$0	$64,862	$0	$569,733	$0	$29,222	$0
J Michael Kramer
Former Highest Compensated	$0	$0	$222,529	$0	$428,730	$0	$0	$0	$0	$0	$651,259	$0	$222,529	$0
Steven Heacock
SVP, Public Affairs / Research - Part Year	$321,375	$0	$1,412,702	$0	$834,841	$0	$101,421	$0	$76,136	$0	$2,746,475	$0	$1,211,883	$0
Seth Wolk MD
SVP, Chief Medical Officer - Part Year	$471,934	$0	$993,976	$0	$132,944	$0	$185,048	$0	$123,560	$0	$1,907,462	$0	$602,765	$0
Roger Jansen
SVP, Business Development / Chief Strategy Officer - Part Year	$630,083	$0	$821,595	$0	$21,086	$0	$331,402	$0	$100,748	$0	$1,904,914	$0	$525,201	$0
Jill Ferris
SVP, Finance, Payer Relations and Revenue Cycle - Part Year	$239,048	$0	$566,632	$0	$431,315	$0	$73,880	$0	$56,096	$0	$1,366,971	$0	$446,515	$0
Leonard Levy
VP, Chief Information Security Officer - Part year	$80,424	$0	$286,097	$0	$397,334	$0	$87,476	$0	$42,883	$0	$894,214	$0	$286,097	$0

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 1a Travel for companions	The organization provided companion travel for six executive employees. The related amounts were treated as taxable compensation and included in Form W-2.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees	The organization provided health club dues for nine executive employees. These amounts were treated as taxable compensation and included in Form W-2.
Schedule J, Part I, Line 4a Severance or change-of-control payment	$621,812 RONALD KNAUS $98,025 STEVEN HEACOCK $223,136 LEONARD LEVY $428,730 J. MICHAEL KRAMER
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan	$2,294,061 RICHARD BREON $173,088 MATTHEW COX $446,515 JILL FERRIS $3,933,085 MICHAEL FREED $807,444 CHRISTINA FREESE DECKER $1,211,883 STEVEN HEACOCK $525,201 ROGER JANSEN $49,120 JASON JOSEPH $2,928,406 RONALD KNAUS $222,529 J. MICHAEL KRAMER $442,484 DAVID LEONARD $286,097 LEONARD LEVY $12,219 CELESTE MCINTYRE $463,482 PATRICK O'HARE $323,331 PAMELA RIES $29,222 LORI SMITH $602,765 SETH WOLK 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. THIS INCLUDES CERTAIN PAYMENTS IN 2018 OF A LONG-TERM INCENTIVE BONUS PLAN FOR CERTAIN KEY EXECUTIVES THAT HAS A THREE YEAR MEASUREMENT PERIOD ENDING JUNE 30, 2018. 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.

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Celeste McIntyre	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship With Org	Key Employee	RelationshipWithOrgTxt
Loan Purpose	Tuition Assistance	LoanPurposeTxt
Loan From Organization	Yes (X)	LoanFromOrganizationInd
Original Principal	$27,000	OriginalPrincipalAmt
Balance Due	$18,121	BalanceDueAmt
Default	false	DefaultInd
Board Or Committee Approval	false	BoardOrCommitteeApprovalInd
Written Agreement	Yes (true)	WrittenAgreementInd

Field	Value	IRS element (for citing)
Total Balance Due	$18,121	TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (7 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
JW MARRIOT GRAND RAPIDS
BUSINESS	$174,391	SEE SCHEDULE L, PART V	false
MS ALLYSON BREON
FAMILY	$142,078	SEE SCHEDULE L, PART V	false
MR MARK BREON
FAMILY	$141,582	SEE SCHEDULE L, PART V	false
AMWAY HOTEL CORPORATION
BUSINESS	$131,615	SEE SCHEDULE L, PART V	false
SMG DEVOS PLACE
BUSINESS	$104,383	SEE SCHEDULE L, PART V	false
DP FOX SPORTS AND ENTERTAINMENT
BUSINESS	$100,000	SEE SCHEDULE L, PART V	false
MS KRISTEN O'HARE
FAMILY	$50,114	SEE SCHEDULE L, PART V	false

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule L, Part V FAMILY AND BUSINESS TRANSACTIONS WITH INTERESTED PERSONS	FormAndLineReferenceDesc
Explanation	MR. RICHARD DEVOS, JR, A BOARD MEMBER, HAS INDIRECT OWNERSHIP IN FOUR TAXABLE ENTITIES THAT HAVE A BUSINESS RELATIONSHIP WITH THE ORGANIZATION. (PART IV, LINES 1, 4, 5, & 6) MR. RICHARD BREON, AN OFFICER AND BOARD MEMBER, HAS A SON AND DAUGHTER-IN-LAW WHO ARE EMPLOYED BY THE ORGANIZATION. (PART IV, LINES 2 & 3) MR. PATRICK O'HARE, A KEY EMPLOYEE, HAS A DAUGHTER WHO IS EMPLOYED BY THE ORGANIZATION. (PART IV, LINE 7)	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 2 Family/business relationships amongst interested persons	MS. MICHELLE VAN DYKE AND MS. CHRISTINA FREESE DECKER - Business relationship, Mr. Richard Breon and MS. CHRISTINA FREESE DECKER - Business relationship, MR. RICHARD DEVOS, JR. AND MR. WILLIAM PAYNE - Business relationship
Form 990, Part VI, Line 4 Significant changes to organizational documents	THE ORGANIZATION UPDATED ITS GOVERNING DOCUMENTS TO REFLECT THE INTEGRATION OF LAKELAND REGIONAL HEALTH SYSTEM, INC. (EIN 38-2609624) AND ADDED THE FOLLOWING ENTITIES AS SUPPORTED ORGANIZATIONS: LAKELAND HOSPITALS AT NILES AND ST. JOSEPH, INC. (EIN 38-2156872) LAKELAND SPECIALTY HOSPITAL AT BERRIEN CENTER (EIN 38-3452303) LAKELAND HEALTH FOUNDATION, BENTON HARBOR/ST. JOSEPH (EIN 38-2539929) LAKELAND HEALTH FOUNDATION, NILES (EIN 38-3130558) MERCY MEMORIAL HEALTH SERVICES INC. (EIN 38-2748035) LAKELAND COMMUNITY HOSPITAL - WATERVLIET (EIN 38-1368745) CARING CIRCLE (EIN 38-2416086) ADDITIONALLY, THE BYLAWS WERE AMENDED TO (A) INCREASE THE MAXIMUM NUMBER OF DIRECTORS TO 16, AND (B) PROVIDE THAT THE BOARD OF DIRECTORS MAY MAKE EXCEPTIONS TO THE 9 CONSECTUTIVE YEARS TERM LIMIT FOR DIRECTORS, FOR THE LIMITED PURPOSE OF APPOINTING A CHAIRPERSON OF THE BOARD WHO WOULD OTHERWISE NO LONGER BE ELIGIBLE FOR MEMBERSHIP ON THE BOARD DUE TO TERM LIMITS.
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 by 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, BOTH VIA AN ANNUAL ELECTRONIC DISCLOSURE PROCESS as well as verbally at a board meeting prior to discussion of any agenda item with regard to which a board member has a conflict. 2. A person having a financial interest in a proposed transaction or arrangement may make a presentation at a meeting of the Board of Directors or committee considering that transaction or arrangement, but after that presentation he or she 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 the organization's best interest. 4. The Board of Directors 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 of Directors 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 of Directors 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 of directors complete another disclosure questionnaire at any point during his/her tenure on the board of directors when a new potential conflict of interest arises. If a member of the board of directors completes a disclosure questionnaire as a result of a new potential conflict of interest, that disclosure questionnaire is submitted to the conflicts of interest committee, which is comprised of individuals from legal, organizational integrity, internal audit, human resources, and members of leadership for review. MANAGEMENT 1. Upon acceptance of an employment offer, each member of management completes a conflict of interest disclosure questionnaire. A copy of the member of management's disclosure questionnaire is sent to the organization's organizational integrity department. A copy of the member of management's disclosure is reviewed by the organization's COI coordinator and escalated to the Conflicts of Interest Committee if necessary. 2. Annually, each member of management completes an annual conflict of interest disclosure questionnaire electronically. The disclosure questionnaire is reviewed by the conflicts of interest committee, which is comprised of individuals from legal, organizational integrity, internal audit, human resources, and members of leadership. 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 conflicts of interest committee. 4. The conflicts of interest committee, in consultation with executive management, determines 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 the organization'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 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 Spectrum Health System Board of Directors (through its Executive Committee) uses the following process for determining compensation of the top management official, other officers, and key employees at Spectrum Health System. Labor market data reflecting comparable organizations and jobs (prepared by independent firms) are relied upon. Competitive assessment reports are provided to the Executive Committee in advance of meetings. The competitive assessment report is prepared by a nationally known independent executive compensation firm. For FY 2019 (7/1/18-6/30/19), four health care executive compensation surveys, two medical group surveys, two pediatric hospital surveys and one health plan survey prepared by independent firms were the primary sources referenced to obtain market data for the review: * Sullivan, Cotter and Associates: 2017 Survey of Manager and Executive Compensation in Hospitals and Health Systems * Integrated Healthcare Strategies: 2017 HealthCare Executive Compensation Survey * Mercer: 2017 Integrated Health Networks Compensation Survey, also provides data for health plans * Towers Watson: 2017 Hospital and Health Care Management Compensation Report * Medical Group Management Association: 2017 Management Compensation Survey * Sullivan, Cotter and Associates: 2017 Physician Compensation and Productivity Survey Report * Sullivan, Cotter and Associates: 2017 Custom Survey of Manager and Executive Compensation in Children's Hospitals * Warren: Fall 2017 HMO Salary Survey In addition, four general industry surveys were referenced: * Mercer: 2017 Executive Compensation Survey * Mercer: 2017 Information Technology Survey * Mercer: 2017 Human Resources Survey * Towers Watson: 2017 Top Management Compensation Report In addition to the above data sources, the Executive 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 Executive Committee and consist of double A bond rated and / or Truven top quintile organizations. Data for the peer group organizations is compiled by the independent executive compensation firm. Compensation adjustments are approved by Executive Committee members, consistent with the Spectrum Health compensation philosophy described below. Minutes of Committee discussions and decisions are prepared to memorialize Executive Committee decisions based upon the above data. Cash compensation data relied upon by the Executive Committee is national and reflects the compensation paid to executives in comparable jobs in comparably-sized health care and / or health insurance organizations. Spectrum Health recruits nationally for its executives. Benefits data reflect national health care / health insurance market practices. Geographic pay differential and cost of living data indicates consistency with national data. This process is intended to assist Spectrum Health in qualifying for the rebuttable presumption of reasonableness (Intermediate Sanctions Regulations) and complying with the potential Spectrum Health Excess Benefit Transaction Policy for those individuals in the group who are disqualified persons. The opinion submitted from the third party independent consulting firm is in accordance with the provisions of Treasury Regulations Section 53.4958-6(c)(2) and is also intended to satisfy the professional advice requirement of Treasury Regulations Section 53.4958-1(d)(4)(iii).
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 www.spectrumhealth.org in the section titled "About Us" within subsection "Value and Transparency".
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. CONSISTENT WITH PRIOR YEARS, COMPENSATION AND BENEFITS ARE REPORTED USING THE MOST RECENT CALENDAR YEAR COMPENSATION DATA. THE COMPENSATION FIGURES REPORTED IN THESE SECTIONS ARE FOR THE YEAR ENDED DECEMBER 31, 2018. 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., Spectrum Health System compensates board members in a manner that is reasonable in relation to market data. Board of directors compensation is continually reviewed to confirm compensation falls within reasonable limits. Any compensation amount is treated as taxable to the board member and is reported and provided to them on Form 1099.
Form 990, Part VIII, Line 2f Other Program Service Revenue	Other operating income - Total Revenue: 175223, Related or Exempt Function Revenue: 166941, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 8282;
Form 990, Part IX, Line 11g Other Fees	PURCHASED SERVICES - Total Expense: 45754126, Program Service Expense: 45606611, Management and General Expenses: 147515, Fundraising Expenses: ; CONSULTING FEES - Total Expense: 31306947, Program Service Expense: 31270969, Management and General Expenses: 35978, Fundraising Expenses: ; OTHER PROFESSIONAL FEES - Total Expense: 1805035, Program Service Expense: 1805035, Management and General Expenses: , Fundraising Expenses: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	VALUATION ALLOWANCE - -1416454; MINIMUM PENSION LIABILITY - -17080638; FUNDS TRANSFER FROM SUPPORTED ORGANIZATIONS - 32085802;

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Total IncomeTotalIncomeAmt	End Of Year AssetsEndOfYearAssetsAmt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
SPECTRUM HEALTH INNOVATIONS LLC
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	272868213	IP DEVELOP	MI	$10,146	$339,646	SPECTRUM HEALTH SYSTEM
SPECTRUM HEALTH VENTURES LLC
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	815424150	INVESTMENT IN HEALTHCARE INNOVATION	MI	$5,051	$10,401,812	SPECTRUM HEALTH SYSTEM

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (28 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
SPECTRUM HEALTH HOSPITALS
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	381360529	HEALTHCARE	MI	501(c)(3)	3	SPECTRUM HEALTH SYSTEM	Yes (true)
SPECTRUM HEALTH PRIMARY CARE PARTNERS
1840 WEALTHY ST SE	GRAND RAPIDS	MI	49506	381358164	HEALTHCARE	MI	501(c)(3)	3	SPECTRUM HEALTH SYSTEM	Yes (true)
SPECTRUM HEALTH FOUNDATION
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	382752328	PHILANTHROPY	MI	501(c)(3)	7	SPECTRUM HEALTH SYSTEM	Yes (true)
SPECTRUM HEALTH CONTINUING CARE
750 FULLER AVE NE	GRAND RAPIDS	MI	49503	383242232	REHAB/CARE	MI	501(c)(3)	10	SPECTRUM HEALTH SYSTEM	Yes (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
PRIORITY HEALTH
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	382715520	HMO	MI	501(c)(4)		SPECTRUM HEALTH SYSTEM	Yes (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	SPECTRUM HEALTH SYSTEM	Yes (true)
NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION
212 S SULLIVAN AVENUE	FREMONT	MI	49412	381359517	HEALTHCARE	MI	501(c)(3)	3	SPECTRUM HEALTH SYSTEM	Yes (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	SPECTRUM HEALTH SYSTEM	Yes (true)
SPECTRUM HEALTH UNITED
615 S BOWER	GREENVILLE	MI	48838	381358412	HEALTHCARE	MI	501(c)(3)	3	SPECTRUM HEALTH SYSTEM	Yes (true)
MEMORIAL MEDICAL CENTER OF WEST MICHIGAN
ONE ATKINSON DRIVE	LUDINGTON	MI	49431	381359266	HEALTHCARE	MI	501(c)(3)	3	SPECTRUM HEALTH SYSTEM	Yes (true)
MECOSTA COUNTY MEDICAL CENTER
605 OAK STREET	BIG RAPIDS	MI	49307	381368744	HEALTHCARE	MI	501(c)(3)	3	SPECTRUM HEALTH SYSTEM	Yes (true)
PENNOCK HOSPITAL
1009 WEST GREEN STREET	HASTINGS	MI	49058	381360562	HEALTHCARE	MI	501(c)(3)	3	SPECTRUM HEALTH SYSTEM	Yes (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 FOR THE THE COMMUNITY	MI	501(c)(3)	Type III-FI	SPECTRUM HEALTH SYSTEM	Yes (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
LAKELAND HEALTH FOUNDATION NILES
1234 NAPIER AVENUE	ST JOSEPH	MI	49085	383130558	PROMOTE/ASSIST IN PROVIDING HEALTH CARE SERVICES IN SOUTHWESTERN MICHIGAN	MI	501(c)(3)	7	LAKELAND REGIONAL HEALTH SERVICES INC	false
MERCY MEMORIAL HEALTH SERVICES INC
4368 CLEVELAND AVENUE	STEVENSVILLE	MI	49127	382748035	PROVIDE HOMECARE AND LONG-TERM HEALTHCARE TO PATIENTS 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

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (23 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
PRIORITY HEALTH MANAGED BENEFITS
1231 EAST BELTLINE NE	GRAND RAPIDS	MI	49525	383085182	THIRD PARTY ADMINISTRATOR	MI	SPECTRUM HEALTH SYSTEM	C Corporation	$302,401,797	$35,005,138	1	Yes (true)
SPECTRUM HEALTH PHYSICIAN ALLIANCE
100 MICHIGAN ST NE	GRAND RAPIDS	MI	49503	371655728	PHYSICIANS	MI	SPECTRUM HEALTH SYSTEM	C Corporation	$0	$145,744	1	Yes (true)
WEST MICHIGAN HEART
2900 BRADFORD STREET NE	GRAND RAPIDS	MI	49525	382125186	PHYSICIANS	MI	SPECTRUM HEALTH SYSTEM	C Corporation	$481,634	$5,097,599	1	Yes (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
PENNOCK PHARMACY
1009 WEST GREEN STREET	HASTINGS	MI	49058	382750680	HEALTHCARE	MI	NA	C Corporation				false
MEMORIAL MEDICAL CENTER MEDICAL OFFICE BUILDING CONDOMINIUM ASSOCIATION
5 N ATKINSON DRIVE	LUDINGTON	MI	49431	813322057	MGMT	MI	Na	C Corporation				false
LAKELAND HEALTH ENTERPRISES INC
31 NORTH ST JOSEPH AVENUE	NILES	MI	49120	382669798	ACCOUNTING AND BILLING	MI	LAKELAND REGIONAL HEALTH SYSTEM INC	C Corporation				false
PHARMACY SHOPPE INC DBA LAKELAND PHARMACY SHOPPE INC
1234 NAPIER AVENUE	ST JOSEPH	MI	49085	382929090	PHARMACEUTICALS	MI	LAKELAND HEALTH ENTERPRISES INC	C Corporation				false
LAKELAND MEDICAL PRACTICES
1234 NAPIER AVENUE	STJOSEPH	MI	49085	270381199	MEDICAL ADMINISTRATIVE SERVICES	MI	LAKELAND HEALTH ENTERPRISES INC	C Corporation				false
SOUTHWESTERN MEDICAL CLINIC PHYSICIANS INC
1234 NAPIER AVENUE	ST JOSEPH	MI	49085	272589359	PHYSICIAN OFFICE	MI	LAKELAND HEALTH ENTERPRISES INC	C Corporation				false
FOUR FLAGS PROPERTIES INC
122 GRANT STREET	NILES	MI	49120	364501639	PROPERTY MANAGEMENT/RENTAL	MI	LAKELAND HEALTH ENTERPRISES INC	C Corporation				false
LAKELAND HEALTH VENTURES INC
1234 NAPIER AVENUE	ST JOSEPH	MI	49085	272313790	HOLDING COMPANY	MI	LAKELAND HEALTH ENTERPRISES INC	C Corporation				false
LAKELAND PHYSICIAN CARE NETWORK
1234 NAPIER AVENUE	ST JOSEPH	MI	49085	208513031	MEDICAL SERVICES	MI	LAKELAND HEALTH ENTERPRISES INC	C Corporation				false
LAKELAND PERSONAL CARE SERVICES INC
1234 NAPIER AVENUE	ST JOSEPH	MI	49085	272990797	HEALTHCARE SERVICES	MI	LAKELAND HEALTH ENTERPRISES INC	C Corporation				false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (true)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (true)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	Yes (true)	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (true)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (true)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (true)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (true)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (true)	TransferToOtherOrgInd
Transfer From Other Org	Yes (true)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (16 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
Priority Health
A	$540,000	GAAP, CASH, OR FMV
Spectrum Health Foundation
C	$426,028	GAAP, CASH, OR FMV
Priority Health
L	$324,702,481	GAAP, CASH, OR FMV
Spectrum Health Hospitals
L	$282,806,967	GAAP, CASH, OR FMV
Spectrum Health Primary Care Partners
L	$78,726,398	GAAP, CASH, OR FMV
Spectrum Health United
L	$11,975,376	GAAP, CASH, OR FMV
Newaygo County General Hospital Association
L	$9,375,737	GAAP, CASH, OR FMV
Spectrum Health Continuing Care
L	$8,649,657	GAAP, CASH, OR FMV
Mecosta County Medical Center
L	$7,787,586	GAAP, CASH, OR FMV
Zeeland Community Hospital
L	$7,330,935	GAAP, CASH, OR FMV
Reed City Hospital Corporation
L	$6,831,373	GAAP, CASH, OR FMV
Memorial Medical Center of West Michigan
L	$6,675,064	GAAP, CASH, OR FMV
Pennock Hospital
L	$6,294,009	GAAP, CASH, OR FMV
LAKELAND HOSPITALS AT NILES & ST JOSEPH INC
L	$2,221,005	GAAP, CASH, OR FMV
SPECTRUM HEALTH PHYSICIAN ALLIANCE
L	$109,404	GAAP, CASH, OR FMV
PRIORITY HEALTH
M	$44,274,040	GAAP, CASH, OR FMV

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule R, Part II, Column (g) SECTION 512(B)(13) CONTROLLED ENTITY

THE ORGANIZATION IS THE COMMON PARENT ORGANIZATION OF A CONSOLIDATED HEALTH SYSTEM, SPECTRUM HEALTH 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 OF UNDER SECTION 318 OF THE INTERNAL REVENUE CODE. SCHEDULE R, PART IV, COLUMNS (F) SHARE OF TOTAL INCOME AND (G) SHARE OF END-OF-YEAR ASSETS ARE REPORTED BASED ON OWNERSHIP RATHER THAN VOTING POWER. SCHEDULE R, PART IV, COLUMN (H) IS REPORTED BASED ON THE GREATER OF OWNERSHIP OR VOTING POWER.