2014-05-01T11:00:09-05:00 2013-06-30 CROWE HORWATH LLP 70 West Madison Street Suite 700 Chicago IL 606024903 990 2012-07-01 382752328 SPECTRUM HEALTH FOUNDATION SPEC 6167747322 100 Michigan Ave NE Grand Rapids MI 495032560 LARRY JONGEKRIJG 2014-04-29 true Geralyn R Hurd P00933422 3128997000 2012 2015-11-30 17:44:51Z VICKI WEAVER 100 Michigan Ave NE Grand Rapids MI 495032560 55108652 false X WWW.SPECTRUMHEALTH.ORG/GIVE X 1987 MI SAVING LIVES AND ADVANCING THE HEALTH AND WELL-BEING OF INDIVIDUALS AND FAMILIES THROUGH PHILANTHROPY. DURING THIS PAST YEAR, MORE THAN 20,000 GIFTS TOTALING $15 MILLION WERE MADE TO SUPPORT SPECTRUM HEALTH. THESE GIFTS FUND LIFE-CHANGING PROGRAMS SUCH AS THE ADULT BLOOD AND MARROW TRANSPLANT PROGRAM. DONOR GIFTS ALSO SUPPORT SERVICES SUCH AS CONTINUING EDUCATION AND CERTIFICATION OF CLINICAL STAFF IN THE LUNG TRANSPLANT PROGRAM, AND CAPITAL INITIATIVES THAT HAVE A POSITIVE EFFECT ON THE COMMUNITIES WE SERVE. THE FOUNDATION COORDINATES AND CARRIES OUT FUNDRAISING EFFORTS THROUGH: * HELEN DEVOS CHILDREN'S HOSPITAL FOUNDATION * SPECTRUM HEALTH FOUNDATION * SPECTRUM HEALTH FOUNDATION GERBER MEMORIAL * SPECTRUM HEALTH FOUNDATION REED CITY HOSPITAL * SPECTRUM HEALTH FOUNDATION ZEELAND COMMUNITY HOSPITAL * SPECTRUM HEALTH FOUNDATION UNITED & KELSEY HOSPITALS 25 23 28 250 0 0 14771099 15038781 0 0 1647993 5700639 2068219 2560700 18487311 23300120 12282012 13125127 0 0 2097797 2150597 0 0 1718116 1348376 1516526 15728185 16792250 2759126 6507870 91932696 104198030 6164546 6968846 85768150 97229184 SAVING LIVES AND ADVANCING THE HEALTH AND WELL-BEING OF INDIVIDUALS AND FAMILIES THROUGH PHILANTHROPY. false false 1442575 1348814 204898 FREDERIK MEIJER HEART & VASCULAR INSTITUTE ("FMH&VI") - THE ANNUAL SPECTRUM HEALTH FOUNDATION GALA 2013 SET A NEW RECORD, NETTING $700,000 FOR CARDIOVASCULAR RESEARCH AT FMH&VI. FMH&VI IS AN ALL-ENCOMPASSING HEART AND VASCULAR PROGRAM THAT OFFERS A ROBUST VARIETY OF SPECIALIZED CLINICAL CARE IN COLLABORATION WITH RESEARCH AND EDUCATION. FORMED BY SPECTRUM HEALTH AND CARDIOVASCULAR PHYSICIANS, FMH&VI DELIVERS A MULTIDISCIPLINARY MODEL THAT PROVIDES SAFE AND INNOVATIVE CARE. THE CREATIVE PARTNERSHIPS FORGED IN COOPERATION WITH CARDIOVASCULAR SPECIALISTS AND COMMUNITY PHYSICIANS EMPOWER FMH&VI TO MAINTAIN A REPUTATION AS THE RESOURCE FOR INNOVATIVE, CARDIOVASCULAR MEDICINE FOR WEST MICHIGAN AND BEYOND. 1339383 1252329 190241 HELEN DEVOS CHILDREN'S HOSPITAL CONGENITAL HEART CENTER - MORE THAN $6.3 MILLION OF OUR $10 MILLION INITIATIVE TO HELP LAUNCH THE HELEN DEVOS CHILDREN'S HOSPITAL CONGENITAL HEART CENTER HAS BEEN ACHIEVED TO DATE. THE CENTER WILL BROADEN THE HOSPITAL'S PEDIATRIC HEART CARE PROGRAM AND ALLOW SPECTRUM HEALTH TO OFFER LEADING TECHNOLOGY AND COMPLEX PROCEDURES THAT HELP OUR PHYSICIANS IDENTIFY AND REPAIR HEART DEFECTS MORE ACCURATELY. 1132331 1058734 160832 CHILD LIFE PROGRAMS SUPPORT - FUNDING TO ENHANCE THE CARE AND WELL BEING OF CHILDREN WHO STAY AT HELEN DEVOS CHILDREN'S HOSPITAL. AS PART OF THE HOSPITAL TEAM, OUR CHILD LIFE SPECIALISTS SUPPORT CHILDREN AND FAMILIES THROUGHOUT THE EXPERIENCE. CERTIFIED CHILD LIFE SPECIALISTS (CCLS) COMBINE PLAY WITH EDUCATION TO EXPLAIN MEDICAL PROCEDURES AND PROVIDE THERAPEUTIC OPPORTUNITIES TO EXPLORE THE HOSPITAL ENVIRONMENT. THE PROGRAMS WORK TO MINIMIZE FEAR AND STRESS EXPERIENCED BY CHILDREN, TEENS AND THEIR FAMILIES THROUGHOUT THEIR HOSPITAL EXPERIENCES, AS WELL AS SUPPORT THE PATIENT'S EMOTIONAL, SOCIAL AND COGNITIVE GROWTH. 10123216 9465250 1437863 ALL OTHER ACHIEVEMENTS-PLEASE SEE SCHEDULE I. 10123216 9465250 1437863 14037505 true true false false false false true false true true false false false true false true false false false false false false false true false false true false true false false false false false false false false true true false false false true false false true false true 41 2 true 28 true false false false false false true true true 1 false false false X 25 23 false false false false true true true true true false false true true true true true true true true false MI X Mr Larry Jongekrijg 6163912568 100 Michigan Ave NE Grand Rapids MI 49503 X DAVEY MEHNEY 2.00 0 X X 0 0 0 MARGE POTTER 2.00 0 X X 0 0 0 RICHARD ANTONINI 2.00 0 X X 0 0 0 STEPHEN BOSHOVEN 2.00 0 X X 0 0 0 VICKI WEAVER 50.00 0 X X 244839 0 27370 AARON WONG 2.00 0 X 0 0 0 BRIAN ROELOF MD 2.00 0 X 0 0 0 CANDACE MATTHEWS 2.00 0 X 0 0 0 CONNIE SMITH 2.00 0 X 0 0 0 DAVID VAN ELSLANDER 2.00 0 X 0 0 0 DICK YOUNG 2.00 0 X 0 0 0 DONNALEE HOLTON 2.00 0 X 0 0 0 ELENORA FREY 2.00 0 X 0 0 0 JACK CARTER 2.00 0 X 0 0 0 JEFFERY BENNETT 2.00 0 X 0 0 0 JOAN SECCHIA 2.00 0 X 0 0 0 JOYCE WINCHESTER 2.00 0 X 0 0 0 MARIA DEVOS 2.00 0 X 0 0 0 MAURINE SNEATHEN 2.00 0 X 0 0 0 MEG MILLER WILLIT 2.00 0 X 0 0 0 PATRICIA BETZ 2.00 0 X 0 0 0 PATRICK MILES 2.00 2.00 X 0 0 0 PETER RENUCCI 2.00 0 X 0 0 0 RICHARD BREON 2.00 48.00 X 0 2413384 615765 ROBERT ROSKAM 2.00 0 X 0 0 0 SARLA PURI MD 2.00 0 X 0 0 0 LARRY JONGEKRIJG 48.00 2.00 X 155788 0 26281 DEBORAH LOCKE 50.00 0 X 142356 0 27472 542984 2413384 696887 3 false true false ERNST & YOUNG 155 N WACKER DRIVE CHICAGO IL 60606 CONSULTING 189000 1 220000 14818781 824201 15038781 0 0 0 0 0 0 0 0 0 0 1296099 1296099 0 0 0 0 0 35296632 97500 30864592 125000 4432040 -27500 4404540 4404540 1385806 220000 818940 566866 566866 0 0 ADMINISTRATIVE REIMBURSEMENT 900099 1993834 1993834 0 0 0 0 0 0 1993834 23300120 1993834 0 6267505 13125127 13125127 0 0 0 454278 136283 90856 227139 0 1329206 398763 265841 664602 59491 17847 11898 29746 193374 58012 38675 96687 114248 34274 22850 57124 0 0 33000 33000 0 0 0 462013 114164 38350 309499 295756 120185 17272 158299 109957 12522 55046 42389 54269 51636 2633 0 171366 171366 53778 3654 12347 37777 0 68621 14012 13842 40767 0 0 86301 86301 0 SPECIAL PROJECTS 66353 0 66353 0 DONOR RECOGNITION 49047 2898 46149 BANK CHARGES AND FEES 33437 32420 1017 DUES AND SUBSCRIPTIONS 15418 12761 2657 17210 2662 12917 1631 16792250 14037505 1036629 1718116 0 6309073 2911255 21103248 19524341 0 0 1036277 675751 446827 360526 61560102 78609879 0 0 0 0 2513446 2792029 91932696 104198030 709676 678445 1286463 1523219 0 4168407 4767182 6164546 6968846 X 6494463 10297219 46122451 50777416 33151236 36154549 85768150 97229184 91932696 104198030 X 6507870 3300860 1652304 X false true X true false X 7524320 14011134 19125216 14771099 15038781 70470550 0 0 7524320 14011134 19125216 14771099 15038781 70470550 18986065 51484485 1808321 1068645 1059835 1147391 1296099 6380291 0 2660440 2440790 2501377 2731992 3379640 13714239 90565080 0 0.56840 0.56200 X OTHER INCOME, SCHEDULE A, PART II, LINE 10, DESCRIPTION - ADMINISTRATIVE REIMBURSEMENT, COLUMN A - 2178000, COLUMN B - 2084952, COLUMN C - 1844640, COLUMN D - 1871004, COLUMN E - 1993834, COLUMN F - 9972430; DESCRIPTION - SPECIAL EVENTS, COLUMN A - 482440, COLUMN B - 355838, COLUMN C - 656737, COLUMN D - 860988, COLUMN E - 1385806, COLUMN F - 3741809;, RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 2513446 X false 39574298 1212635 4023301 1437018 43373216 37180475 4207828 -600053 1213952 39574298 25594717 7396235 5234538 1045015 37180475 22293000 510290 2259660 -531767 25594717 27356000 401000 -4354000 1110000 22293000 0.83000 0.17000 false false 0 0 539052 296478 242574 497225 379273 117952 0 360526 0 DUE TO AFFILIATES 4767182 4767182 26451989 3300860 0 3300860 23151129 148991 148991 23300120 16792250 0 0 16792250 0 0 16792250 FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2 SPECTRUM HEALTH SYSTEM CONDUCTS AN ANALYSIS ANNUALLY TO DETERMINE THE ORGANIZATION'S LIABILITY WITH RESPECT TO UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED JUNE 30, 2013 IT WAS DETERMINED THAT THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS TO DISCLOSE. AS SUCH, THERE WAS NO FOOTNOTE ADDED TO THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS. Collections of art - description of collections Schedule D, Part III, Line 4 THE HEALING ART COLLECTION CREATES A HEALING ENVIRONMENT FOR PATIENTS, VISITORS, AND STAFF ALIKE. Intended uses of endowment funds Schedule D, Part V, Line 4 THE ORGANIZATION'S ENDOWMENT FUNDS PROVIDE PERPETUAL SUPPORT OF LIFE SAVING PROGRAMS AND SERVICES AT OUR RELATED SPECTRUM HEALTH ORGANIZATIONS (INCLUDING SPECTRUM HEALTH HOSPITALS AND HELEN DEVOS CHILDREN'S HOSPITAL). Other revenues in form 990 not in audited financial statements Schedule D, Part XI, Line 4b UNCOLLECTIBLE PLEDGES - 148991; FOUNDATION GALA 1009956 220000 789956 333336 OTHER SPECIAL EVENTS 595850 595850 485604 0 1605806 220000 1385806 0 0 0 0 0 818940 818940 566866 true SPECTRUM HEALTH HOSPITALS 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 381360529 3 2192667 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION SPECTRUM HEALTH CONTINUING CARE 750 FULLER AVE GRAND RAPIDS MI 49503 383242232 3 100611 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION SPECTRUM HEALTH CONTINUING CARE CENTER 750 FULLER AVE GRAND RAPIDS MI 49503 382415333 3 9413 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION HELEN DEVOS CHILDREN'S HOSPITAL 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 381360529 3 6859195 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION SPECTRUM HEALTH UNITED 615 SOUTH BOWER STREET GREENVILLE MI 48838 381358412 3 49870 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION SPECTRUM HEALTH KELSEY 615 SOUTH BOWER STREET GREENVILLE MI 48838 381297435 3 11733 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION ZEELAND COMMUNITY HOSPITAL 8333 FELCH STREET ZEELAND MI 49464 381411184 3 94183 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION SPECTRUM HEALTH GERBER MEMORIAL 212 SOUTH SULLIVAN AVENUE FREMONT MI 49412 381359517 3 15490 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION REED CITY HOSPITAL CORPORATION 300 NORTH PATTERSON ROAD REED CITY MI 49677 382770076 3 1093481 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION SPECTRUM HEALTH SYSTEM 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 383382353 3 1173791 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION SPECTRUM HEALTH PRIMARY CARE PARTNERS 1840 WEALTHY STREET SE GRAND RAPIDS MI 49506 381358164 3 1524693 DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION 11 0 Procedures for monitoring use of grant funds Schedule I, Part I, Line 2 FUNDS ARE GRANTED BASED ON THE SPECIFIC PURPOSE OF THE DONATIONS. WHEN THE SPECIFIC PURPOSE REQUIRES APPLICATIONS, A FUND MANAGER REVIEWS REQUESTS AND AUTHORIZES DISBURSEMENT BASED ON NEED AND BENEFIT TO THE ORGANIZATION. THE ORGANIZATION MONITORS USE OF SPECIFIC PURPOSE FUNDS AND REQUIRES FUND MANAGERS TO SUBMIT ANNUAL STEWARDSHIP REPORTS. Purpose of grant or assistance Schedule I, Part II, Column H HELEN DEVOS CHILDREN'S HOSPITAL, 38-1360529:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;SPECTRUM HEALTH HOSPITALS, 38-1360529:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;SPECTRUM HEALTH PRIMARY CARE PARTNERS, 38-1358164:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;SPECTRUM HEALTH SYSTEM, 38-3382353:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;REED CITY HOSPITAL CORPORATION, 38-2770076:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;SPECTRUM HEALTH CONTINUING CARE, 38-3242232:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;ZEELAND COMMUNITY HOSPITAL, 38-1411184:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;SPECTRUM HEALTH UNITED, 38-1358412:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;SPECTRUM HEALTH GERBER MEMORIAL, 38-1359517:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;SPECTRUM HEALTH KELSEY, 38-1297435:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION;SPECTRUM HEALTH CONTINUING CARE CENTER, 38-2415333:DISBURSEMENT TO AND ON BEHALF OF THE ORGANIZATION IN SUPPORT OF ITS TAX EXEMPT MISSION; X true X X X X X false true false false false false false false false DEBORAH LOCKE 138577 0 2798 0 981 0 12948 0 14524 0 169828 0 0 0 LARRY JONGEKRIJG 150627 0 4778 0 383 0 8777 0 17503 0 182069 0 0 0 RICHARD BREON 0 1091257 0 1236719 0 85408 0 421886 0 193879 0 3029149 0 835988 VICKI WEAVER 241502 0 0 0 3337 0 19608 0 7761 0 272209 0 0 0 Health or social club dues or initiation fees Schedule J, Part I, Line 1a THE ORGANIZATION PAID HEALTH CLUB DUES FOR ONE EXECUTIVE EMPLOYEE. THESE AMOUNTS WERE TREATED AS TAXABLE COMPENSATION AND INCLUDED IN FORM W-2. Arrangement used to establish the top management official's compensation Schedule J, Part I, Line 3 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 FOUNDATION. 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 AND, FOR FY 2013 (7/1/12-6/30/13), WAS BASED ON THE FOLLOWING INDEPENDENT SURVEYS OF HEALTH CARE EXECUTIVES AT COMPARABLE HEALTH SYSTEMS, HEALTH PLANS, AND MEDICAL GROUPS: * AMERICAN MEDICAL GROUP ASSOCIATION: 2012 MEDICAL GROUP COMPENSATION & FINANCIAL SURVEY * INTEGRATED HEALTHCARE STRATEGIES: 2012 HEALTH CARE EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 INTEGRATED HEALTH NETWORKS COMPENSATION SURVEY * MEDICAL GROUP MANAGEMENT ASSOCIATION: 2012 MANAGEMENT COMPENSATION SURVEY * SULLIVAN, COTTER AND ASSOCIATES: 2012 SURVEY OF MANAGER AND EXECUTIVE COMPENSATION IN HOSPITALS AND HEALTH SYSTEMS * SULLIVAN, COTTER AND ASSOCIATES: 2012 PHYSICIAN COMPENSATION AND PRODUCTIVITY SURVEY REPORT * TOWERS WATSON: 2012/2013 HOSPITAL AND HEALTHCARE MANAGEMENT COMPENSATION REPORT * TOWERS WATSON: 2012/2013 TOP MANAGEMENT COMPENSATION REPORT * WARREN: 2012 COMPENSATION SURVEY 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 HEALTHCARE ORGANIZATIONS. SPECTRUM HEALTH RECRUITS NATIONALLY FOR ITS EXECUTIVES. BENEFITS DATA REFLECT NATIONAL HEALTHCARE 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). Supplemental nonqualified retirement plan Schedule J, Part I, Line 4b $835,988 RICHARD BREON SCHEDULE J, PART I, LINE 4B IS ANSWERED "YES" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, DO "PARTICIPATE IN" A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. SOME INDIVIDUALS RECEIVED DISTRIBUTIONS DURING THE YEAR (AS REPORTED ON THIS LINE) WHEREAS OTHERS PARTICIPATED IN THE PLAN 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. X 1 500 COST X 9141 COST X 20214 COST X 6 349000 MARKET VALUE X 37 16866 COST X CERTIF. & EVENTS 219 259220 COST X VARIOUS 114 169260 COST 1 false true false Explanations of reporting method for number of contributions Schedule M, Part I ART - WORKS OF ART: NUMBER OF CONTRIBUTIONS BOOKS AND PUBLICATIONS: NUMBER OF CONTRIBUTIONS CLOTHING AND HOUSEHOLD GOODS: NUMBER OF CONTRIBUTIONS FOOD INVENTORY: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS OTHER: NUMBER OF CONTRIBUTIONS REAL ESTATE - OTHER: NUMBER OF LOTS RECEIVED FROM ONE DONOR. Number of contributions or items contributed. Schedule M, part I, column (b), Line 1 NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 4 NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 5 NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 19 NUMBER OF CONTRIBUTIONS Classes of members or stockholders Form 990, Part VI, Section A, Line 6 THE ORGANIZATION HAS ONE MEMBER(S)/STOCKHOLDER(S) AS FOLLOWS: SPECTRUM HEALTH SYSTEM (EIN 38-3382353), A MICHIGAN NONPROFIT CORPORATION. Members or stockholders electing members of governing body Form 990, Part VI, Section A, Line 7a THE SOLE MEMBER(S) (SEE FORM 990, PART VI, LINE 6) OF THE ORGANIZATION APPOINTS ALL MEMBERS OF THE BOARD OF DIRECTORS. Decisions requiring approval by members or stockholders Form 990, Part VI, Section A, Line 7b UNLESS OTHERWISE NOTED BELOW, THE SOLE MEMBER(S) (SEE FORM 990, PART VI, LINE 6) OF THE ORGANIZATION HAS THE RESERVED POWERS SET FORTH BELOW, AND SHALL NOT BE DEEMED AUTHORIZED UNLESS AND UNTIL APPROVED BY THE SOLE MEMBER(S): -AMENDMENT OF THE ARTICLES OF INCORPORATION OR BYLAWS OF THE ORGANIZATION; -ELECTION AND/OR REMOVAL OF THE MEMBERS OF THE ORGANIZATION'S BOARD OF TRUSTEES; -ELECTION AND/OR REMOVAL OF THE ORGANIZATION'S CHAIRPERSON OF THE BOARD OF TRUSTEES; -HIRING, DISCHARGE, AND EVALUATION OF THE ORGANIZATION'S PRESIDENT; -ADOPTION OF THE ORGANIZATION'S STRATEGIC PLANS; -ADOPTION OF THE ORGANIZATION'S ANNUAL OPERATING AND CAPITAL BUDGETS, AND ANY AMENDMENTS TO SUCH BUDGETS; -ALL CAPITAL EXPENDITURES BY THE ORGANIZATION IN EXCESS OF CERTAIN PRESET SPENDING AMOUNTS; -ALL BORROWINGS OR GUARANTEES OF INDEBTEDNESS BY THE ORGANIZATION (OR ANY ENTITY CONTROLLED BY THE ORGANIZATION); -ALL LENDING BY THE ORGANIZATION (OR ANY ENTITY CONTROLLED BY THE ORGANIZATION) TO PERSONS OTHER THAN SPECTRUM HEALTH OR ANY ENTITY CONTROLLED BY SPECTRUM HEALTH; -THE ORGANIZATION'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 ORGANIZATION (OR ANY ENTITY CONTROLLED BY THE ORGANIZATION), OR ANY OTHER CHANGE IN MEMBERSHIP, CONTROL, OR CAPITAL STRUCTURE OF THE ORGANIZATION (OR ANY ENTITY CONTROLLED BY THE ORGANIZATION); -THE CREATION OF ANY ENTITY CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE ORGANIZATION; -THE SALE OR TRANSFER OF MORE THAN TEN PERCENT (10%) OF THE ASSETS OF THE ORGANIZATION (OR ANY ENTITY CONTROLLED BY THE ORGANIZATION) TO ANY PERSON OR ENTITY NOT CONTROLLED BY SPECTRUM HEALTH; -DISSOLUTION OF THE ORGANIZATION; -THE SELECTION, RETENTION, AND OVERSIGHT OF THE OUTSIDE AUDITORS FOR THE ORGANIZATION (OR ANY ENTITY CONTROLLED BY THE ORGANIZATION); AND -IN OTHER CASES WHEN REQUIRED BY LAW OR AS OTHERWISE PROVIDED IN THE BYLAWS Review of form 990 by governing body Form 990, Part VI, Section B, Line 11b 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 VICE PRESIDENT OF FINANCE OR CHIEF FINANCIAL OFFICER) AND SHARED WITH THE MEMBERS OF THE BOARD OF DIRECTORS. 4. THE ORGANIZATION'S VICE PRESIDENT OF FINANCE OR CHIEF FINANCIAL OFFICER REVIEWS COMMENTS OR QUESTIONS RECEIVED BY MEMBERS OF THE BOARD OF DIRECTORS, IF ANY, TO ADDRESS OR TO INCORPORATE, AS APPROPRIATE, INTO THE RETURN PRIOR TO FILING. Conflict of interest policy Form 990, Part VI, Section B, Line 12c BOARD OF DIRECTORS 1. CONFLICTS OF INTEREST MUST BE DISCLOSED, BOTH VIA 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 LEGAL, ORGANIZATIONAL INTEGRITY, INTERNAL AUDIT, AND HUMAN RESOURCES DEPARTMENTS 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 LEGAL DEPARTMENT. A COPY OF THE MEMBER OF MANAGEMENT'S DISCLOSURE IS REVIEWED BY THE ORGANIZATION'S COI COORDINATOR AND ESCALATED TO THE COI COMMITTEE IF NECESSARY. 2. ANNUALLY, EACH MEMBER OF MANAGEMENT COMPLETES AN ANNUAL CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRE ELECTRONICALLY. THE DISCLOSURE QUESTIONNAIRE IS REVIEWED THE LEGAL, ORGANIZATIONAL INTEGRITY, INTERNAL AUDIT, AND HUMAN RESOURCES DEPARTMENTS. 3. THERE IS AN ONGOING REQUIREMENT THAT MEMBERS OF MANAGEMENT COMPLETE ANOTHER DISCLOSURE QUESTIONNAIRE AT ANY POINT DURING HIS/HER EMPLOYMENT WHEN A NEW POTENTIAL CONFLICT OF INTEREST ARISES. IF A MEMBER OF MANAGEMENT COMPLETES A DISCLOSURE QUESTIONNAIRE AS A RESULT OF A NEW POTENTIAL CONFLICT OF INTEREST, THAT DISCLOSURE QUESTIONNAIRE IS SUBMITTED TO THE LEGAL, ORGANIZATIONAL INTEGRITY, INTERNAL AUDIT, AND HUMAN RESOURCES DEPARTMENTS. 4. THE LEGAL, ORGANIZATIONAL INTEGRITY, INTERNAL AUDIT, AND HUMAN RESOURCES DEPARTMENTS, IN CONSULTATION WITH EXECUTIVE MANAGEMENT, DETERMINE HOW ANY REPORTED CONFLICTS SHOULD BE MANAGED. MANAGEMENT OF A CONFLICT MAY TAKE A VARIETY OF DIFFERENT FORMS FROM IMPLEMENTATION OF A MANAGEMENT PLAN TO REQUIRING THAT THE MEMBER OF MANAGEMENT CEASE THE ACTIVITY CREATING THE CONFLICT OR, IN EXTREME CASES, LEAVE 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. Process used to establish compensation of top management official Form 990, Part VI, Section B, Line 15a 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 FOUNDATION. 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 AND, FOR FY 2013 (7/1/12-6/30/13), WAS BASED ON THE FOLLOWING INDEPENDENT SURVEYS OF HEALTH CARE EXECUTIVES AT COMPARABLE HEALTH SYSTEMS, HEALTH PLANS, AND MEDICAL GROUPS: * AMERICAN MEDICAL GROUP ASSOCIATION: 2012 MEDICAL GROUP COMPENSATION & FINANCIAL SURVEY * INTEGRATED HEALTHCARE STRATEGIES: 2012 HEALTH CARE EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 INTEGRATED HEALTH NETWORKS COMPENSATION SURVEY * MEDICAL GROUP MANAGEMENT ASSOCIATION: 2012 MANAGEMENT COMPENSATION SURVEY * SULLIVAN, COTTER AND ASSOCIATES: 2012 SURVEY OF MANAGER AND EXECUTIVE COMPENSATION IN HOSPITALS AND HEALTH SYSTEMS * SULLIVAN, COTTER AND ASSOCIATES: 2012 PHYSICIAN COMPENSATION AND PRODUCTIVITY SURVEY REPORT * TOWERS WATSON: 2012/2013 HOSPITAL AND HEALTHCARE MANAGEMENT COMPENSATION REPORT * TOWERS WATSON: 2012/2013 TOP MANAGEMENT COMPENSATION REPORT * WARREN: 2012 COMPENSATION SURVEY 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 HEALTHCARE ORGANIZATIONS. SPECTRUM HEALTH RECRUITS NATIONALLY FOR ITS EXECUTIVES. BENEFITS DATA REFLECT NATIONAL HEALTHCARE 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). Process used to establish compensation of other officers/key employees Form 990, Part VI, Section B, Line 15b SEE EXPLANATION PROVIDED FOR FORM 990, PART VI, LINE 15A. Governing documents, conflict of interest policy and financial statements available to the public Form 990, Part VI, Section C, Line 19 THE ORGANIZATION'S ARTICLES OF INCORPORATION HAVE BEEN PROVIDED TO THE STATE OF MICHIGAN AND ARE AVAILABLE TO THE PUBLIC ON THE STATE'S WEBSITE. THE ORGANIZATION'S BYLAWS AND INTERNAL POLICIES ARE GENERALLY NOT MADE AVAILABLE TO THE PUBLIC. THE OVERALL SYSTEM CONSOLIDATED FINANCIAL STATEMENTS ARE PROVIDED AT WWW.SPECTRUMHEALTH.ORG IN THE SECTION TITLED "ABOUT US." FINANCIAL PERFORMANCE IS DISCUSSED AT AN ANNUAL PUBLIC MEETING HELD AND POSTED TO WWW.SPECTRUMHEALTH.ORG QUARTERLY (UNDER THE SECTION TITLED "ABOUT US"). REPORTED COMPENSATION AND HOURS FORM 990, PART VII, SECTION A 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 ORGANIZATION OR A RELATED ORGANIZATION. CONSISTENT WITH PRIOR YEARS, COMPENSATION AND BENEFITS ARE REPORTED USING THE MOST RECENT CALENDAR YEAR COMPENSATION DATA. THE COMPENSATION FIGURES REPORTED IN THESE SECTIONS ARE FOR THE YEAR ENDED DECEMBER 31, 2012. EMPLOYEES WITH COMPENSATION REPORTED IN PART VII WORK A COMBINED AVERAGE OF 50 HOURS PER WEEK FOR THE REPORTING ORGANIZATION AND/OR A RELATED TAX-EXEMPT ORGANIZATION. Other changes in net assets or fund balances Form 990 , Part XI, Line 9 FUND BALANCE TRANSFER FROM SPECTRUM HEALTH UNITED (EIN 38-1358412) - 1801295; UNCOLLECTIBLE PLEDGES - -148991; Number of contributions or items contributed. Schedule M, part I, column (b), Line other=CERTIF. & EVENTS NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line other=VARIOUS NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 17 NUMBER OF LOTS RECEIVED FROM ONE DONOR. Number of contributions or items contributed. Schedule M, part I, column (b), Line 1 NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 4 NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 5 NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 19 NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line other=CERTIF. & EVENTS NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line other=VARIOUS NUMBER OF CONTRIBUTIONS Number of contributions or items contributed. Schedule M, part I, column (b), Line 17 NUMBER OF LOTS RECEIVED FROM ONE DONOR. SPECTRUM HEALTH SYSTEM 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 MANAGEMENT MI 501(C)(3) 11 - Type III - FI NA false SPECTRUM HEALTH HOSPITALS 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM false SPECTRUM HEALTH PRIMARY CARE PTNRS 1840 WEALTHY ST SE GRAND RAPIDS MI 49506 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM false SPECTRUM HEALTH CONTINUING CARE 750 FULLER AVE NE GRAND RAPIDS MI 49503 REHAB/CARE MI 501(C)(3) 9 SPECTRUM HEALTH SYSTEM false PRIORITY HEALTH 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 HMO MI 501(C)(4) N/A SPECTRUM HEALTH SYSTEM false REED CITY HOSPITAL CORPORATION 300 N PATTERSON RD REED CITY MI 49677 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM false NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION 212 S SULLIVAN AVENUE FREMONT MI 49412 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM false ZEELAND COMMUNITY HOSPITAL 8333 FELCH STREET ZEELAND MI 49464 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM false SPECTRUM HEALTH UNITED 615 S BOWER GREENVILLE MI 48838 HEALTHCARE MI 501(C)(3) 3 SPECTRUM HEALTH SYSTEM false PRIORITY HEALTH MANAGED BENEFITS 1231 EAST BELTLINE NE GRAND RAPIDS MI 49525 383085182 ADMIN MI N/A C CORPORATION MICHIGAN MEDICAL PATIENT CARE 1840 WEALTHY ST SE GRAND RAPIDS MI 49546 382851295 MEDICAL MI N/A C CORPORATION WEST MICHIGAN HEART 2900 BRADFORD STREET NE GRAND RAPIDS MI 49525 382125186 PHYSICIANS MI N/A C CORPORATION SPECTRUM HEALTH PHYSICIAN ALLIANCE 100 MICHIGAN ST NE GRAND RAPIDS MI 49503 371655728 PHYSICIANS MI N/A C CORPORATION false true true false false false false false false false false false true false false false false false true PRIORITY HEALTH M 141630 CASH, FMV, OR GAAP SECTION 512(B)(13) CONTROLLED ENTITY? PART II, COLUMN (G) THE ORGANIZATION IS A MEMBER OF A CONSOLIDATED HEALTH SYSTEM AND HAS A COMMON PARENT ORGANIZATION, SPECTRUM HEALTH SYSTEM.