Form990
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private
foundations)
MediumBullet Do not enter social security numbers on this form as it may be made public.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
A For the 2014 calendar year, or tax year beginning 07-01-2014 , and ending 06-30-2015
BCheck if applicable:
CName of organization
Spectrum Health System Group Return
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
100 Michigan St NE MC 498
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Grand Rapids, MI49503
D Employer identification number

61-1740292
E Telephone number

G Gross receipts $ 2,807,590,622
F Name and address of principal officer:
Richard C Breon
100 Michigan St NE MC 498
Grand Rapids,MI49503
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.spectrumhealth.org
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions) Click to see attachment
H(c)
Group exemption number MediumBullet5981
K Form of organization:
 
L Year of formation:  
M State of legal domicile:
Part I
Summary
Activities & Governance 1 Briefly describe the organization’s mission or most significant activities: To improve the health of the communities we serve
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 184
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 103
5 Total number of individuals employed in calendar year 2014 (Part V, line 2a) ...... 5 20,185
6 Total number of volunteers (estimate if necessary) ............. 6 2,300
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 5,178,808
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 1,709,822
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 44,637,048 37,252,117
9 Program service revenue (Part VIII, line 2g) ......... 2,444,721,108 2,697,230,389
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 96,080,088 13,826,468
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 14,318,504 14,857,182
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 2,599,756,748 2,763,166,156
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 3,465,322 3,735,151
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 1,137,795,061 1,239,150,599
16a Professional fundraising fees (Part IX, column (A), line 11e)..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet1,811,861    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 1,244,252,512 1,289,122,770
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 2,385,512,895 2,532,008,520
19 Revenue less expenses. Subtract line 18 from line 12....... 214,243,853 231,157,636
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 3,128,303,781 2,339,607,766
21 Total liabilities (Part X, line 26)............. 1,219,027,208 1,251,301,732
22 Net assets or fund balances. Subtract line 21 from line 20..... 1,909,276,573 1,088,306,034
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet
Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2014)
Form 990 (2014)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III ..............
1
Briefly describe the organization’s mission: To improve the health of the communities we serve.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ......................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 1,805,159,571 including grants of $ 2,197,619 ) (Revenue $ 2,367,130,971 )
SPECTRUM HEALTH SYSTEM GROUP REFLECTS THE COMPOSITE INFORMATION AND OPERATIONS OF FIFTEEN TAX EXEMPT ENTITIES, INCLUDING 10 SEPARATELY LICENSED HOSPITALS, A SKILLED NURSING FACILITY, LONG-TERM ACUTE REHABILITATION AND HOME CARE, A MULTISPECIALTY PHYSICIAN GROUP, AND A CHARITABLE FOUNDATION. THE SPECTRUM HEALTH SYSTEM GROUP INCLUDES MORE THAN 180 SERVICES SITES, PHYSICIAN OFFICES AND OUTPATIENT LOCATIONS, PROVIDING CONVENIENT ACCESS TO SERVICES THROUGHOUT OUR 13-COUNTY SERVICE AREA. DURING THE FISCAL YEAR ENDED JUNE 30, 2015 THE SPECTRUM HEALTH INTEGRATED HEALTH SYSTEM PROVIDED $283 MILLION IN COMMUNITY BENEFIT PROGRAMS TO WEST MICHIGAN. THE COMMUNITY BENEFIT ACTIVITIES INCLUDED HEALTH CLINICS, RESEARCH, DONATIONS, CHARITY CARE, BAD DEBTS RELATED TO CARING FOR THE UNINSURED AND UNDERINSURED, COSTS FOR GOVERNMENT PROGRAM PATIENTS, COMMUNITY PARTNERSHIP PROGRAMS, HEALTH PROFESSION EDUCATION, AND DISCOUNTED CARE UNDER HEALTHY MICHIGAN PLAN (UNDER 250% FEDERAL POVERTY LEVEL). SPECTRUM HEALTH HOSPITAL GROUP - SEE SCHEDULE O
4b (Code:   ) (Expenses $ 486,119,904 including grants of $   ) (Revenue $ 331,671,724 )
SPECTRUM HEALTH MEDICAL GROUP - SEE SCHEDULE O
4c (Code:   ) (Expenses $ 2,537,439 including grants of $ 1,537,532 ) (Revenue $   )
SPECTRUM HEALTH FOUNDATION - SEE SCHEDULE O
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet2,293,816,914
Form 990 (2014)
Form 990 (2014)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part II........
4
 
No
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III............................
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
Yes
 
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
Yes
 
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
Yes
 
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
Yes
 
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part X.........................
11f
 
No
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII .................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E....
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?.....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions) ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............ Click to see attachment
18
Yes
 
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H.... Click to see attachment
20a
Yes
 
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Click to see attachment
20b
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........ Click to see attachment
22
Yes
 
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................ Click to see list of attachments
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?......................
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If "Yes," complete Schedule L, Part II................ Click to see attachment
26
Yes
 
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III......... Click to see attachment
27
Yes
 
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV .......................... Click to see attachment
28a
Yes
 
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV..................... Click to see attachment
28b
Yes
 
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV... Click to see attachment
28c
Yes
 
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..Click to see attachment
29
Yes
 
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N,
Part I...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I........ Click to see attachment
33
Yes
 
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1........................ Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2... Click to see attachment
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2............. Click to see attachment
36
Yes
 
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V ..............
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
1,624
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
3
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
Yes
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
20,185
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?..........................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
Yes
 
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?.....
7b
Yes
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
Yes
 
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
1
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?............................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?............................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds.
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?.........................
8
 
 
9a
Did the sponsoring organization make any taxable distributions under section 4966?...
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year. ....................
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
Form 990 (2014)
Form 990 (2014)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI ..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
184
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
103
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
Yes
 
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
Yes
 
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
Yes
 
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
Yes
 
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
Yes
 
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
Yes
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
MediumBulletCeleste M Mcintyre

1840 Wealthy St Se
Grand Rapids,MI49506 (616) 774-5083
Form 990 (2014)
Form 990 (2014)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII ..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Thomas Haas PHD
 
Chair, SHH
 2.00
.......................0 		X   X       22,750 0 0
(2) Harry Knopke PHD
 
See Schedule O
 3.00
.......................0 		X   X       30,000 0 0
(3) Sandra Cottingham MD PHD
 
Vice Chair, SHH
 1.00
.......................0 		X   X       23,000 0 0
(4) Mark Wilson
 
See Schedule O
 3.00
.......................0 		X   X       20,451 0 0
(5) Christina Freese-Decker
 
See Schedule O
 49.00
.......................1.00 		X   X       681,547 0 180,949
(6) Kevin Splaine
 
President, SHH - Part Year
 49.00
.......................1.00 		X   X       1,489,299 0 211,943
(7) M Jane Drake
 
Chair, SHGM
 2.00
.......................0 		X   X       0 0 0
(8) John Buckley
 
Vice Chair, SHGM
 1.00
.......................0 		X   X       0 0 0
(9) David Robinson
 
Secretary, SHGM
 1.00
.......................0 		X   X       0 0 0
(10) Todd Blake
 
Treasurer, SHGM
 1.00
.......................0 		X   X       0 0 0
(11) Randall Stasik
 
President, SHGM
 50.00
.......................0 		X   X       343,197 0 128,366
(12) Allen Deering
 
Chair, SHL
 1.00
.......................0 		X   X       0 0 0
(13) Kenneth Rocco
 
Vice Chair, SHL
 2.00
.......................0 		X   X       0 0 0
(14) Charles Dillon PhD
 
Vice Chair, SHL - Part Year
 1.00
.......................0 		X   X       0 0 0
(15) Marc Lenz
 
Treasurer, SHL
 1.00
.......................0 		X   X       0 0 0
(16) Anthony Fabaz DO
 
Secretary, SHL
 1.00
.......................0 		X   X       0 0 0
(17) Mark Vipperman
 
President, SHL
 50.00
.......................0 		X   X       336,359 0 134,153
Form 990 (2014)
Form 990 (2014)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title 		(B)
Average hours per week (list any hours for related organizations below dotted line) 		(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee) 		(D)
Reportable compensation from the organization (W- 2/1099-MISC) 		(E)
Reportable compensation from related organizations (W- 2/1099-MISC) 		(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Charles Holmquist
 
Chair, SHBR & SHRC
 4.00
.......................0 		X   X       0 0 0
(19) Terry Nerbonne
 
Vice Chair, SHBR & SHRC
 2.00
.......................0 		X   X       0 0 0
(20) Andrew Butler
 
Secretary, SHBR & SHRC
 2.00
.......................0 		X   X       0 0 0
(21) Sheryl Thompson
 
Treasurer, SHBR & SHRC
 2.00
.......................0 		X   X       0 0 0
(22) Mary Kay Vandriel
 
President, SHBR & SHRC
 47.00
.......................3.00 		X   X       258,675 0 106,433
(23) David Mack
 
See Schedule O
 5.00
.......................0 		X   X       18,000 0 0
(24) Steve Bowser
 
Vice Chair, SHU & SHK
 2.00
.......................0 		X   X       0 0 0
(25) Matthew DeKraker DC
 
Secretary, SHU & SHK
 2.00
.......................0 		X   X       0 0 0
(26) Linda Blanchard
 
Treasurer, SHU & SHK
 2.00
.......................0 		X   X       0 0 0
(27) Brian Brasser
 
President, SHU & SHK
 50.00
.......................0 		X   X       263,417 0 112,707
(28) Bradley Dykstra DDS
 
Vice Chair, SHZ
 1.00
.......................0 		X   X       0 0 0
(29) Harold Vanden Bosch
 
Secretary, SHZ
 1.00
.......................0 		X   X       89 0 0
(30) John Walters
 
Treasurer, SHZ
 1.00
.......................0 		X   X       0 0 0
(31) Henry Veenstra
 
President, SHZ
 50.00
.......................0.00 		X   X       346,238 0 88,349
(32) Marc Chircop
 
See Schedule O
 50.00
.......................0 		X   X       636,998 0 209,693
(33) Chad Tuttle
 
See Schedule O
 50.00
.......................0 		X   X       4,423 0 2,204
(34) Jeffrey Mislevy
 
See Schedule O
 50.00
.......................0 		X   X       294,090 0 50,003
(35) Joseph Scallen
 
Treasurer, SHCC
 1.00
.......................49.00 		X   X       0 318,428 527
(36) Ronald Knaus
 
See Schedule O
 1.00
.......................49.00 		X   X       0 791,811 280,583
(37) Kevin Smith
 
See Schedule O
 50.00
.......................0 		X   X       13,558 0 0
(38) Kevin Cawley
 
See Schedule O
 25.00
.......................25.00 		X   X       0 190,558 8,221
(39) Karen Pakkala
 
See Schedule O
 50.00
.......................0 		X   X       193,035 0 15,018
(40) Gregory Gadbois MD
 
Chair, SHMG
 50.00
.......................0 		X   X       242,034 0 37,743
(41) Jason Slaikeu MD
 
See Schedule O
 50.00
.......................0 		X   X       493,061 0 35,058
(42) Philip Henderson MD
 
Treasurer, SHMG
 50.00
.......................0 		X   X       330,437 0 50,493
(43) Seth Wolk MD
 
See Schedule O
 3.00
.......................47.00 		X   X       0 816,986 134,068
(44) David Mehney
 
Chair, SHF
 2.00
.......................0 		X   X       0 0 0
(45) Marge Potter
 
Vice Chair, SHF
 1.00
.......................0 		X   X       0 0 0
(46) Maria DeVos
 
Secretary, SHF
 1.00
.......................0 		X   X       0 0 0
(47) Richard Antonini
 
Treasurer, SHF
 1.00
.......................0 		X   X       0 0 0
(48) Vicki Weaver
 
President, SHF
 50.00
.......................0 		X   X       332,459 0 32,759
(49) Richard Breon
 
See Schedule O
 3.00
.......................47.00 		X           0 1,971,770 892,890
(50) JOAN A BUDDEN
 
Director, SHH
 1.00
.......................49.00 		X           0 499,161 201,293
(51) William Bush
 
Director, SHH - Part Year
 1.00
.......................0 		X           203,795 0 22,960
(52) Lynnette Ferrell-Robinson
 
Director, SHH
 1.00
.......................0 		X           21,750 0 0
(53) Donald Henry
 
See Schedule O
 2.00
.......................0 		X           18,000 0 0
(54) Michael Knox MD
 
Director, SHH
 1.00
.......................0 		X           0 0 0
(55) David Langworthy
 
See Schedule O
 3.00
.......................0 		X           18,000 0 0
(56) Gloria Lara
 
Director, SHH
 1.00
.......................0 		X           20,000 0 0
(57) Thomas Malvitz MD
 
Director, SHH
 1.00
.......................0 		X           20,000 0 0
(58) Kahn Nedd MD
 
Director, SHH
 1.00
.......................0 		X           20,000 0 0
(59) Barbara Wynn MD
 
Director, SHH
 1.00
.......................0 		X           0 0 0
(60) Laurel Breuker
 
Director, SHGM
 1.00
.......................0 		X           0 0 0
(61) Travis Bull
 
Director, SHGM
 1.00
.......................0 		X           0 0 0
(62) Eugene Ford
 
Director, SHGM
 1.00
.......................0 		X           0 0 0
(63) Barbara Geno
 
Director, SHGM
 1.00
.......................0 		X           0 0 0
(64) Kevin Gerth MD
 
Director, SHGM - Part Year
 1.00
.......................0 		X           0 0 0
(65) Nicholas Kuhl
 
Director, SHGM
 1.00
.......................0 		X           0 0 0
(66) David Ottenbaker MD
 
See Schedule O
 50.00
.......................0 		X           427,460 0 41,021
(67) Stephen Welsh MD
 
Director, SHGM
 50.00
.......................0 		X           166,157 0 18,505
(68) J Dean Gustafson
 
Director, SHL
 1.00
.......................0 		X           0 0 0
(69) Margaret Gustafson MD
 
Director, SHL
 1.00
.......................0 		X           0 0 0
(70) Hon Anthony Monton
 
Director, SHL
 1.00
.......................0 		X           0 0 0
(71) Allan Nelson MD
 
Director, SHL
 1.00
.......................0 		X           154,662 0 7,771
(72) Jeanne Oakes
 
Director, SHL
 1.00
.......................0 		X           0 0 0
(73) Patrick O'Hare
 
Director, SHL
 1.00
.......................49.00 		X           0 626,954 253,002
(74) James Scatena
 
Director, SHL
 1.00
.......................0 		X           0 0 0
(75) Steven Strbich DO
 
Director, SHL
 1.00
.......................0 		X           39,000 0 0
(76) Thomas Campana MD
 
Director, SHBR & SHRC - Part Year
 50.00
.......................0 		X           331,024 0 39,091
(77) Donna Denslow
 
Director, SHBR & SHRC
 2.00
.......................0 		X           0 0 0
(78) Scott Grindel
 
Director, SHBR & SHRC
 50.00
.......................0 		X           186,525 0 37,739
(79) Robert Joyce MD
 
Director, SHBR & SHRC
 2.00
.......................0 		X           0 0 0
(80) Peter Kent
 
Director, SHBR & SHRC
 2.00
.......................0 		X           0 0 0
(81) David Nicol
 
Director, SHBR & SHRC
 2.00
.......................1.00 		X           0 0 0
(82) Alfred O'Neil
 
Director, SHBR & SHRC
 2.00
.......................1.00 		X           0 0 0
(83) Dawn Pooley
 
Director, SHBR & SHRC
 2.00
.......................0 		X           0 0 0
(84) Ralph Rogers MD
 
See Schedule O
 50.00
.......................0 		X           616,444 0 251,424
(85) Richard Saladin
 
Director, SHBR & SHRC
 2.00
.......................0 		X           0 0 0
(86) Connie Theunick-Perley
 
Director, SHBR & SHRC
 2.00
.......................0 		X           0 0 0
(87) Jane Torry
 
Director, SHBR & SHRC
 2.00
.......................0 		X           0 0 0
(88) Douglas Apple MD
 
Director, SHU & SHK
 50.00
.......................0 		X           470,063 0 84,243
(89) Peter Haines
 
Director, SHU & SHK
 2.00
.......................0 		X           0 0 0
(90) William Ham
 
Director, SHU & SHK
 2.00
.......................0 		X           0 0 0
(91) Amy Homich
 
Director, SHU & SHK
 2.00
.......................0 		X           0 0 0
(92) Jeffery Loomis
 
Director, SHU & SHK - Part Year
 2.00
.......................0 		X           0 0 0
(93) John Merchun
 
Director, SHU & SHK
 2.00
.......................0 		X           0 0 0
(94) Franz Mogdis
 
Director, SHU & SHK - Part Year
 2.00
.......................0 		X           0 0 0
(95) Kevin O'Connor DO
 
Director, SHU & SHK
 2.00
.......................0 		X           32,313 0 0
(96) Frances Schuleit
 
Director, SHU & SHK
 2.00
.......................0 		X           0 0 0
(97) Judy Smith MD
 
Director, SHU & SHK
 50.00
.......................0 		X           546,076 0 25,197
(98) Kristi Teall
 
Director, SHU & SHK - Part Year
 2.00
.......................0 		X           0 0 0
(99) Ulrica Bowen
 
Director, SHZ
 1.00
.......................0 		X           61 0 0
(100) Stan Konynenbelt OD
 
Director, SHZ
 1.00
.......................0 		X           0 0 0
(101) Karen McPhee
 
Director, SHZ - Part Year
 1.00
.......................0 		X           0 0 0
(102) James Schoettle
 
Director, SHZ
 1.00
.......................0 		X           0 0 0
(103) Richard Strabbing DO
 
Director, SHZ
 1.00
.......................0 		X           0 0 0
(104) Thomas Visser MD
 
Director, SHZ
 50.00
.......................0 		X           531,261 0 43,843
(105) JAY LABINE
 
Director, SHCC
 1.00
.......................49.00 		X           0 437,628 179,857
(106) Stephanie Murray
 
See Schedule O
 50.00
.......................0 		X           90,594 0 29,412
(107) Lee Begrow DO
 
Director, SHMG
 50.00
.......................0 		X           312,405 0 48,065
(108) James Fahner MD
 
Director, SHMG
 50.00
.......................0 		X           312,114 0 61,886
(109) Michael Harrison MD
 
Director, SHMG
 50.00
.......................0 		X           526,651 0 50,599
(110) Leslie Jurecko MD
 
Director, SHMG
 50.00
.......................0 		X           212,661 0 33,704
(111) Edward Murphy MD
 
Director, SHMG
 50.00
.......................0 		X           0 0 0
(112) Thomas Rupp MD
 
Director, SHMG
 50.00
.......................0 		X           647,175 0 30,614
(113) John Schuen MD
 
Director, SHMG
 50.00
.......................0 		X           295,491 0 50,271
(114) Matthew Steensma MD
 
Director, SHMG
 1.00
.......................0 		X           473,900 0 35,873
(115) Johannie Torres
 
Director, SHMG
 50.00
.......................0 		X           57,102 0 23,694
(116) David Wohns MD
 
Director, SHMG
 1.00
.......................49.00 		X           0 670,198 69,116
(117) Brett Zimmerman DO
 
Director, SHMG
 50.00
.......................0 		X           390,399 0 41,066
(118) Ronald Alvesteffer
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(119) Jeffrey Bennett
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(120) Patricia Betz
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(121) David Bottrall
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(122) Jack Carter
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(123) Ryan Cook
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(124) Eleonora Frey Zagel
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(125) Elenor Gorman
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(126) Nancy Hanenburg
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(127) Donnalee Holton
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(128) Candace Matthews
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(129) Sarla Puri MD
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(130) Brian Roelof MD
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(131) Robert Roskam
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(132) Joan Secchia
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(133) Constance Smith
 
Director, SHF - Part Year
 1.00
.......................0 		X           0 0 0
(134) Maurine Sneathen
 
Director, SHF - Part Year
 1.00
.......................0 		X           0 0 0
(135) David Van Elslander
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(136) Cynthia Walker
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(137) Emilie Wierda
 
Director, SHF - Part Year
 1.00
.......................0 		X           0 0 0
(138) Aaron Wong
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(139) Richard Young
 
Director, SHF
 1.00
.......................0 		X           0 0 0
(140) William Jewell
 
Secretary, SHH
 50.00
.......................0 		    X       333,599 0 128,223
(141) Lisa Shannon
 
Chief Operating Officer, SHH - Part Year
 50.00
.......................0 		    X       419,158 0 212,041
(142) Douglas Welday
 
VP, Finance, SHH
 50.00
.......................0 		    X       208,612 0 45,361
(143) Kevin Nichols
 
VP, Finance, SHGM
 50.00
.......................0 		    X       153,712 0 23,818
(144) Deidre Weller
 
VP, Finance, SHGM - Part Year
 50.00
.......................0 		    X       154,037 0 12,367
(145) Kerri Nelson
 
VP, Finance, SHL
 50.00
.......................0 		    X       175,099 0 25,493
(146) Annette Cove
 
CCO, SHBR - Part Year
 50.00
.......................0 		    X       180,355 0 7,747
(147) Thomas Knoerl
 
VP, Finance, SHBR & SHRC
 50.00
.......................0.00 		    X       221,330 0 30,413
(148) Ryan Johnson
 
VP, Finance, SHU & SHK
 50.00
.......................0 		    X       169,065 0 27,196
(149) Ryan Powers
 
VP, Finance, SHZ
 50.00
.......................0.00 		    X       158,855 0 23,555
(150) Mark Kadlec
 
COO, SVP Operations, SHMG - Part Year
 50.00
.......................0 		    X       785,825 0 135,923
(151) Pauline Krywanski
 
SVP, Finance, SHMG
 50.00
.......................0 		    X       388,113 0 147,770
(152) Julie Lepzinski
 
Chief Operating Officer, SHMG
 50.00
.......................0 		    X       271,040 0 54,946
(153) Thomas Mcgraw
 
Secretary, SHMG
 50.00
.......................0 		    X       370,483 0 148,427
(154) Erik Stalhandske
 
Chief Operating Officer, SHMG - Part Year
 50.00
.......................0 		    X       131,311 0 28,150
(155) Larry Jongekrijg
 
CFO, VP Foundation Operations, SHF
 50.00
.......................0 		    X       191,016 0 29,664
(156) Robert Connors
 
President, HDVCH, SHH
 50.00
.......................0 		      X     812,448 0 246,464
(157) James Tucci MD
 
Physician, SHMG
 50.00
.......................0.00 		        X   1,819,295 0 256,956
(158) Marcus Haw
 
Dept Chief, HDVCH Cardiothorac, SHH
 50.00
.......................0 		        X   1,205,844 0 52,081
(159) Konstantin Elisevich
 
Academic Chair, Neurosciences, SHMG
 50.00
.......................0 		        X   1,124,311 0 41,935
(160) Jason Calhoun
 
Dept Chief, Orthopaedics, SHMG
 50.00
.......................0 		        X   1,027,977 0 12,487
(161) James Lebolt
 
Physician, SHMG
 50.00
.......................0 		        X   936,056 0 40,653
(162) Joseph Fifer
 
See Schedule O
 0.00
.......................0 		          X 1,332,950 0 0
(163) Matthew Van Vranken
 
See Schedule O
 0.00
.......................0.00 		          X 0 4,050,939 396,812
(164) John Sella
 
Former CFO, SHGM
 50.00
.......................0 		          X 211,982 0 28,236
(165) Thomas Daugherty
 
Former President, SHBR & SHRC
 0.00
.......................0.00 		          X 264,578 0 25,731
(166) Paul Bonis
 
See Schedule O
 50.00
.......................0 		          X 420,244 0 190,747
(167) Joseph Hohenberger
 
Former CFO, SHBR
 0.00
.......................0 		          X 140,255 0 423
(168) James Davidson
 
See Schedule O
 50.00
.......................0 		          X 264,240 0 34,694
(169) Linda Erickson-Joel
 
See Schedule O
 0.00
.......................0 		          X 187,031 0 9,251
(170) Jeffery Lemon
 
See Schedule O
 0.00
.......................0 		          X 332,257 0 0
(171) Mark Guzicki
 
See Schedule O
 50.00
.......................0 		          X 307,352 0 70,651
(172) Kenneth Fawcett Jr MD
 
Former Interim President, SHMG
 0.00
.......................50.00 		          X 0 609,606 232,489
(173) M Ashraf Mansour
 
Former Vice Chair, SHMG
 49.00
.......................1.00 		          X 720,950 0 35,947
1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 28,933,580 10,984,039 7,149,057
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organizationMediumBullet1,117
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
Yes
 
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address 		(B)
Description of services 		(C)
Compensation
GRAND RAPIDS MEDICAL EDUCATION PARTNERS

1000 MONROE AVE NW
GRAND RAPIDS,MI49503 		MEDICAL EDUCATION 22,319,316
ELZINGA & VOLKERS

86 E 6TH ST
HOLLAND,MI49423 		CONSTRUCTION 21,624,119
KELLY SERVICES INC

3210 EAGLE RUN DR NE 204
GRAND RAPIDS,MI49525 		STAFFING 14,838,415
NEONATAL ASSOCIATES PC

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503 		PHYSICIANS 8,184,535
WOLVERINE CONSTRUCTION MGMT

4045 BARDEN SE
GRAND RAPIDS,MI49512 		CONSTRUCTION 7,442,151
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet195
Form 990 (2014)
Form 990 (2014)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue 		(B)
Related or
exempt
function
revenue 		(C)
Unrelated
business
revenue 		(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a 65,000
b Membership dues....1b  
c Fundraising events....1c 366,599
d Related organizations...1d 9,757,745
e Government grants (contributions)1e 6,150,924
f All other contributions, gifts, grants, and
similar amounts not included above1f 		20,911,849
g Noncash contributions included in lines
1a-1f:$ 		345,001
h Total. Add lines 1a-1f.......MediumBullet 37,252,117
Program Service RevenueAmt Business Code
2a Program Service Revenue 622110 2,577,009,151 2,577,009,151    
b Shared Services 561000 5,462,392 5,462,392    
c Meaningful Use Revenue - Medicare & Medicaid 900099 9,684,785 9,684,785    
d Retail Pharmacy 900099 22,056,609 22,056,609    
e Reference Lab 900099 3,516,349   3,516,349  
f All other program service revenue . 79,501,103 75,854,107 791,011 2,855,985
g Total. Add lines 2a–2f........MediumBullet 2,697,230,389
OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and other similar amounts).......MediumBullet 3,922,978     3,922,978
4 Income from investment of tax-exempt bond proceeds..MediumBullet        
5 Royalties...........MediumBullet        
(i) Real (ii) Personal
6a Gross rents 3,617,881  
b Less: rental expenses 2,049,680  
c Rental income or (loss) 1,568,201 0
d Net rental income or (loss).......MediumBullet 1,568,201     1,568,201
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 44,276,289 7,024,539
b Less: cost or other basis and sales expenses 37,324,416 4,072,922
c Gain or (loss) 6,951,873 2,951,617
d Net gain or (loss)..........MediumBullet 9,903,490 1,572,306 871,448 7,459,736
8a Gross income from fundraising events (not including
$ 366,599
of contributions reported on line 1c). See Part IV, line 18 ..
a 1,741,899
b Less: direct expenses ...b 977,448
c Net income or (loss) from fundraising events..MediumBullet 764,451   764,451
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a Cafeteria 722514 12,524,530     12,524,530
b            
c            
d All other revenue .... 0 0 0 0
e Total. Add lines 11a–11d ...... MediumBullet 12,524,530
12 Total revenue. See Instructions......MediumBullet 2,763,166,156 2,691,639,350 5,178,808 29,095,881
Form 990 (2014)
Form 990 (2014)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ...............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII. 		(A)
Total expenses 		(B)
Program service expenses 		(C)
Management and general expenses 		(D)
Fundraising expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 3,723,151 3,723,151
2 Grants and other assistance to domestic individuals. See Part IV, line 22 .... 12,000 12,000
3 Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............    
4 Benefits paid to or for members ....    
5 Compensation of current officers, directors, trustees, and key employees .... 22,338,665 20,481,922 1,856,743  
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .... 370,007 339,253 30,754  
7 Other salaries and wages .... 947,874,384 863,349,081 83,496,565 1,028,738
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 39,784,059 36,285,996 3,498,063  
9 Other employee benefits ....... 164,870,452 150,324,721 14,301,407 244,324
10 Payroll taxes ........... 63,913,032 58,368,481 5,544,551  
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 2,853,967   2,853,362 605
c Accounting ........... 493,036   493,036  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ......        
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) .... 133,525,218 122,579,139 10,718,387 227,692
12 Advertising and promotion .... 4,618,646 882,689 3,700,280 35,677
13 Office expenses ....... 31,293,453 24,070,831 7,055,579 167,043
14 Information technology ...... 2,825,418 2,259,300 566,118  
15 Royalties ..        
16 Occupancy ........... 97,598,970 78,036,877 19,562,093  
17 Travel ............ 5,718,048 4,410,742 1,280,488 26,818
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 2,911,985 2,289,133 570,173 52,679
20 Interest ........... 24,286,986 24,286,986    
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 146,622,443 138,585,268 8,037,175  
23 Insurance .............. 17,800,364 14,901,210 2,899,154  
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a Medical and other Supplies 387,385,396 386,214,529 1,170,867  
b Shared SVS/MGMT Fees 330,216,998 264,173,598 66,043,400  
c Bad debts 81,569,367 81,569,367    
d UBI Taxes 767,000 767,000    
e All other expenses 18,635,475 15,905,640 2,701,550 28,285
25 Total functional expenses. Add lines 1 through 24e 2,532,008,520 2,293,816,914 236,379,745 1,811,861
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2014)
Form 990 (2014)
Page 11
Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
(A)
Beginning of year 		(B)
End of year
Assets 1 Cash–non-interest-bearing ............. 65,394 1 64,817
2 Savings and temporary cash investments ......... 86,604,894 2 143,457,181
3 Pledges and grants receivable, net ........... 38,055,356 3 34,922,210
4 Accounts receivable, net ............. 241,302,765 4 274,590,258
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................
36,000 5 36,000
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
0 6 0
7 Notes and loans receivable, net ............. 0 7 0
8 Inventories for sale or use .............. 36,536,036 8 38,162,798
9 Prepaid expenses and deferred charges .......... 27,611,245 9 32,031,126
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 2,757,092,611
b Less: accumulated depreciation ..... 10b 1,396,820,882 1,380,134,700 10c 1,360,271,729
11 Investments—publicly traded securities .......... 94,712,100 11 153,043,457
12 Investments—other securities. See Part IV, line 11 ..... 0 12  
13 Investments—program-related. See Part IV, line 11 ..... 34,817,472 13 35,132,595
14 Intangible assets ............... 3,690,743 14 5,651,995
15 Other assets. See Part IV, line 11 ........... 1,184,737,076 15 262,243,600
16 Total assets. Add lines 1 through 15 (must equal line 34)...... 3,128,303,781 16 2,339,607,766
Liabilities 17 Accounts payable and accrued expenses ......... 221,380,485 17 268,356,938
18 Grants payable ................. 3,989,339 18 2,624,506
19 Deferred revenue ................ 5,705,204 19 6,775,025
20 Tax-exempt bond liabilities ............. 704,620,955 20 696,673,817
21 Escrow or custodial account liability. Complete Part IV of Schedule D.. 0 21 0
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L.......... 0 22  
23 Secured mortgages and notes payable to unrelated third parties .. 8,505,000 23 0
24 Unsecured notes and loans payable to unrelated third parties .... 122,478,867 24 94,446,947
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.................... 152,347,358 25 182,424,499
26 Total liabilities. Add lines 17 through 25......... 1,219,027,208 26 1,251,301,732
Net Assets or Fund Balance Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets .............. 1,774,615,592 27 940,968,137
28 Temporarily restricted net assets ........... 92,790,160 28 99,144,089
29 Permanently restricted net assets ........... 41,870,821 29 48,193,808
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........ 0 30 0
31 Paid-in or capital surplus, or land, building or equipment fund ..... 0 31 0
32 Retained earnings, endowment, accumulated income, or other funds 0 32 0
33 Total net assets or fund balances ........... 1,909,276,573 33 1,088,306,034
34 Total liabilities and net assets/fund balances ........ 3,128,303,781 34 2,339,607,766
Form 990 (2014)
Form 990 (2014)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
2,763,166,156
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
2,532,008,520
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
231,157,636
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
1,909,276,573
5
Net unrealized gains (losses) on investments ...............
5
-6,262,113
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-1,045,866,062
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
1,088,306,034
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? .................
3a
Yes
 
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
Yes
 
Form 990 (2014)
Form 990 (2014)
Page 13
Form 990, Special Condition Description:
Special Condition Description
Form 990 (2014)
Form 990 (2014)
Page 14
Additional Data


Software ID: 14000329
Software Version: 2014v1.0
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ.
right arrow Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
a
b
c
d
e
f
Enter the number of supported organizations .............................  
g
Provide the following information about the supported organization(s).
(i)Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total    

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 19,125,216 14,771,099 15,038,781 36,865,323 28,882,151 114,682,570
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......            
3 The value of services or facilities furnished by a governmental unit to the organization without charge..            
4 Total. Add lines 1 through 3 19,125,216 14,771,099 15,038,781 36,865,323 28,882,151 114,682,570
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. 38,090,535
6 Public support. Subtract line 5 from line 4. 76,592,035
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
7 Amounts from line 4.. 19,125,216 14,771,099 15,038,781 36,865,323 28,882,151 114,682,570
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... 1,059,835 1,147,391 1,296,099 1,421,711 1,763,211 6,688,247
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. 2,501,377 2,731,992 3,379,640 3,653,741 3,718,855 15,985,605
11 Total support Add lines 7 through 10. 137,356,422
12
12
0
13
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here........................................right arrow
Section C. Computation of Public Support Percentage
14
14
55.76 %
15
15
47.66 %
16a
b
17a
b
18
Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . 753,868 455,540 164,058 321,787 249,376 1,944,629
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... 75,306,843 80,117,062 85,528,982 80,461,714 67,575,726 388,990,327
3 Gross receipts from activities that are not an unrelated trade or business under section 513.. 5,087 17,856 17,732 20,666 3,145 64,486
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5. 76,065,798 80,590,458 85,710,772 80,804,167 67,828,247 390,999,442
7a Amounts included on lines 1, 2, and 3 received from disqualified persons... 0 0 0 0 0 0
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. 0 0 0 0 0 0
c Add lines 7a and 7b.. 0 0 0 0 0 0
8 Public support (Subtract line 7c from line 6.) 390,999,442
Section B. Total Support
Calendar year (or fiscal year beginning in) right arrow (a) 2010 (b) 2011 (c) 2012 (d) 2013 (e) 2014 (f) Total
9 Amounts from line 6... 76,065,798 80,590,458 85,710,772 80,804,167 67,828,247 390,999,442
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 33,497 46,591 90,381 45,873 118,438 334,780
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b. 33,497 46,591 90,381 45,873 118,438 334,780
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. 159,254 0 0 0 0 159,254
13 Total support. (Add lines 9, 10c, 11, and 12.).. 76,258,549 80,637,049 85,801,153 80,850,040 67,946,685 391,493,476
14
Section C. Computation of Public Support Percentage
15
15
99.87 %
16
16
99.76 %
Section D. Computation of Investment Income Percentage
17
17
0.09 %
18
18
0.17 %
19a
b
20
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.
1
 
 
2
Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.
3a
 
 
b
Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.
3b
 
 
c
Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.
4a
 
 
b
Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....
4b
 
 
c
Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).
5a
 
 
b
Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.
6
 
 
7
Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).
8
 
 
9a
Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.
9a
 
 
b
Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.
9c
 
 
10a
Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.
10a
 
 
b
Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).
10b
 
 
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described in (a) above?
11b
 
 
c
A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.
11c
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 5
Part IV
Supporting Organizations (continued)

Section B. Type I Supporting Organizations
Yes
No
1
Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.
1
 
 
2
Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?
1
 
 
2
Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).
2
 
 
3
By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer (a) and (b) below.
Yes
No
a
Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.
2a
 
 
b
Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.
2b
 
 
3
Parent of Supported Organizations. Answer (a) and (b) below.
a
Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.
3a
 
 
b
Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.
3b
 
 
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 6
Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1.   Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.
Section A - Adjusted Net Income (A) Prior Year (B) Current Year
(optional)
1 Net short-term capital gain 1    
2 Recoveries of prior-year distributions 2    
3 Other gross income (see instructions) 3    
4 Add lines 1 through 3 4    
5 Depreciation and depletion 5    
6 Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) 6    
7 Other expenses (see instructions) 7    
8 Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) 8    

Section B - Minimum Asset Amount (A) Prior Year (B) Current Year
(optional)
1 Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): 1
a Average monthly value of securities 1a    
b Average monthly cash balances 1b    
c Fair market value of other non-exempt-use assets 1c    
d Total (add lines 1a, 1b, and 1c) 1d    
e Discount claimed for blockage or other factors (explain in detail in Part VI):  
2 Acquisition indebtedness applicable to non-exempt use assets 2    
3 Subtract line 2 from line 1d 3    
4 Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). 4    
5 Net value of non-exempt-use assets (subtract line 4 from line 3) 5    
6 Multiply line 5 by .035 6    
7 Recoveries of prior-year distributions 7    
8 Minimum Asset Amount (add line 7 to line 6) 8    

Section C - Distributable Amount Current Year
1 Adjusted net income for prior year (from Section A, line 8, Column A) 1  
2 Enter 85% of line 1 2  
3 Minimum asset amount for prior year (from Section B, line 8, Column A) 3  
4 Enter greater of line 2 or line 3 4  
5 Income tax imposed in prior year 5  
6 Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) 6  
7   Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)
Schedule A (Form 990 or 990-EZ) 2014
Schedule A (Form 990 or 990-EZ) 2014
Page 7
Section D - Distributions Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity		  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations  
4 Amounts paid to acquire exempt-use assets  
5 Qualified set-aside amounts (prior IRS approval required)  
6 Other distributions (describe in Part VI). See instructions  
7Total annual distributions. Add lines 1 through 6.  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI). See instructions		  
9 Distributable amount for 2014 from Section C, line 6  
10 Line 8 amount divided by Line 9 amount  

Section E - Distribution Allocations (see instructions) (i)
Excess Distributions 		(ii)
Underdistributions
Pre-2014 		(iii)
Distributable
Amount for 2014
1 Distributable amount for 2014 from Section C, line
6 		 
2 Underdistributions, if any, for years prior to 2014
(reasonable cause required--see instructions)		  
3 Excess distributions carryover, if any, to 2014:
a From 2009.......X
b From 2010.......X
c From 2011.......X
d From 2012.......X
e From 2013.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2014 distributable amount  
i Carryover from 2009 not applied (see
instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.  
4Distributions for 2014 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2014 distributable amount  
c Remainder. Subtract lines 4a and 4b from 4.  
5 Remaining underdistributions for years prior to
2014, if any. Subtract lines 3g and 4a from line 2
(if amount greater than zero, see instructions)		  
6 Remaining underdistributions for 2014. Subtract
lines 3h and 4b from line 1 (if amount greater than
zero, see instructions)		  
7 Excess distributions carryover to 2015. Add lines
3j and 4c.		  
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......  
e From 2014.......  
Schedule A (Form 990 or 990-EZ) (2014)
Schedule A (Form 990 or 990-EZ) 2014
Page 8
Part VI
Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Return Reference Explanation
Schedule A, Part I Reason for Public Charity Status The public charity status, a hospital or cooperative hospital service organization described in Section 170(b)(1)(A)(iii), checked in Part I reflects the public charity status of the largest number of organizations included in the group return. The organizations identified below have a public charity status described in 509(a)(2). Spectrum Health Continuing Care (EIN 38-3242232) Spectrum Health Continuing Care Center (EIN 38-2415333) Spectrum Health Worth Services (EIN 38-2786617) Visiting Nurse Services of Western Michigan (EIN 38-1358412) The organization identified below has a public charity status described in 170(b)(1)(A)(vi). Spectrum Health Foundation (EIN 38-2752328)
Schedule A, Part III, Line 12 Other Income DESCRIPTION - MISCELLANEOUS INCOME, COLUMN A - 159254.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 159254.0;
Schedule A, Part II, Line 10 Other Income DESCRIPTION - ADMINISTRATIVE REIMBURSEMENT, COLUMN A - 1844640.0, COLUMN B - 1871004.0, COLUMN C - 1993834.0, COLUMN D - 1935996.0, COLUMN E - 1997736.0, COLUMN F - 9643210.0; DESCRIPTION - SPECIAL EVENTS, COLUMN A - 656737.0, COLUMN B - 860988.0, COLUMN C - 1385806.0, COLUMN D - 1717745.0, COLUMN E - 1721119.0, COLUMN F - 6342395.0;
Schedule A (Form 990 or 990-EZ) 2014

Additional Data


Software ID: 14000329
Software Version: 2014v1.0
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule
Special Rules
......... Arrow Bullet $  
Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 2
Name of organization
Spectrum Health System Group Return
  		Employer identification number

61-1740292
Part I
Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
RESTRICTED
 
 

   
 
 
  ,    

$RESTRICTED


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.		 (b)
Name, address, and ZIP + 4		 (c)
Total contributions		 (d)
Type of contribution
 
 
 

   
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 3
Name of organization
Spectrum Health System Group Return
  		Employer identification number

61-1740292
Part II
Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
(a) No.
from
Part I		 (b)
Description of noncash property given		 (c)
FMV (or estimate)
(see instructions) 		(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)
Page 4
Name of organization
Spectrum Health System Group Return
  		Employer identification number

61-1740292
Part III
Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
(a) No.
from
Part I		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
 
(e) Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
     
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Additional Data


Software ID: 14000329
Software Version: 2014v1.0
SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .........    
2 Aggregate value of contributions to (during year)    
3 Aggregate value of grants from (during year)    
4 Aggregate value at end of year ........    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register .................... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:
(i)
Revenue included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $ 2,513,446
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items:
a
Revenue included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $ 0
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $ 0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIII and complete the following table:
Amount
c Beginning balance ................................. 1c 43,595
d Additions during the year .............................. 1d 376,350
e Distributions during the year ............................. 1e -371,199
f Ending balance ................................... 1f 48,746
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability?
b
If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current year (b)Prior year b (c)Two years back (d)Three years back (e)Four years back
1a Beginning of year balance .... 49,547,547 43,373,216 39,574,298 37,180,475 25,594,717
b Contributions ........ 7,166,798 1,585,901 1,212,635 4,207,828 7,396,235
c Net investment earnings, gains, and losses 811,997 6,203,301 4,023,301 -600,053 5,234,538
d Grants or scholarships .....          
e Other expenditures for facilities
and programs ........ 		1,837,005 1,614,871 1,437,018 1,213,952 1,045,015
f Administrative expenses ....          
g End of year balance ...... 55,689,337 49,547,547 43,373,216 39,574,298 37,180,475
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment SchDMd Bullet0 %
b
Permanent endowment SchDMd Bullet85.68 %
c
Temporarily restricted endowment SchDMd Bullet14.32 %
The percentages in lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
No
(ii) related organizations ........................
3a(ii)
 
No
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIII the intended uses of the organization's endowment funds.
Part VI
Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.
Description of property (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land .................   44,640,598 44,640,598
b Buildings ................   1,558,307,529 583,484,773 974,822,756
c Leasehold improvements ............   82,112,053 44,124,310 37,987,743
d Equipment ................   855,228,175 610,569,656 244,658,519
e Other .................   216,804,256 158,642,143 58,162,113
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......SchDMdBullet 1,360,271,729
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 3
Part VII
Investments—Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)		 (b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.
(a) Description of investment (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.
(a) Description (b) Book value
(1) Due From Affiliates 160,469,569
(2) Restricted Assets of Spectrum Health Foundation 96,142,456
(3) A/R - Medicare Meaningful Use 1,656,372
(4) Other Assets 3,975,203





Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........Small Bullet 262,243,600
Part X
Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.
1.(a) Description of liability (b) Book value
Federal income taxes  
Due to affiliates 146,799,333
Third Party Payable 29,848,776
Pension Liability 2,617,222
Other Liabilities 3,159,168





Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)Small Bullet 182,424,499
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII
Schedule D (Form 990) 2014

Schedule D (Form 990) 2014
Page 4
Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total revenue, gains, and other support per audited financial statements ....... 1  
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a  
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d ..................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a  
b Other (Describe in Part XIII.) ........... 4b  
c Add lines 4a and 4b....................... 4c  
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5  
Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1 Total expenses and losses per audited financial statements ........... 1  
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a  
b Prior year adjustments .............. 2b  
c Other losses ................ 2c  
d Other (Describe in Part XIII.) ............ 2d  
e Add lines 2a through 2d...................... 2e  
3 Subtract line 2e from line 1..................... 3  
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a  
b Other (Describe in Part XIII.) ............ 4b  
c Add lines 4a and 4b....................... 4c  
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5  
Part XIII
Supplemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.
Return Reference Explanation
Schedule D, Part III, Line 4 Collections of art - description of collections THE HEALING ART COLLECTION, HELD BY THE SPECTRUM HEALTH FOUNDATION (EIN 38-2752328), CREATES A HEALING ENVIRONMENT FOR PATIENTS, VISITORS, AND STAFF ALIKE.
Schedule D, Part IV, Line 1b Agent, trustee, custodian, or other intermediary arrangement Spectrum Health Continuing Care Center (EIN 38-2415333) and Spectrum Health Kent Community Campus (EIN 38-3472677) act as a custodian of resident trust bank accounts. These bank accounts are used for the resident's spending during their stay for items such as room & board and barber & beauty services. The funds in the bank accounts come from the Social Security Administration or other personal sources.
Schedule D, Part V, Line 4 Intended uses of endowment funds Spectrum Health Foundation (EIN 38-2752328) holds endowment funds to provide perpetual support of life saving programs and services to organizations throughout Spectrum Health System.
Schedule D (Form 990) 2014

Additional Data


Software ID: 14000329
Software Version: 2014v1.0




SCHEDULE G (Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Supplemental Information Regarding
Fundraising or Gaming Activities
Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrowAttach to Form 990 or Form 990-EZ.
right arrowInformation about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Part I
Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17. Form 990-EZ
filers are not required to complete this part.
1
Indicate whether the organization raised funds through any of the following activities. Check all that apply.
a e
b f
c g
d
2a
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
b
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.
(i) Name and address of individual
or entity (fundraiser) 		(ii) Activity (iii) Did fundraiser have custody or control of contributions? (iv) Gross receipts
from activity 		(v) Amount paid to
(or retained by)
fundraiser listed in
col. (i) 		(vi) Amount paid to
(or retained by)
organization
Yes No
             
             
             
             
             
             
             
             
             
             
Total .................right arrow      
3
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.
For Paperwork Reduction Act Notice, see the Instructions for Form 990or 990-EZ.
Cat. No. 50083H
Schedule G (Form 990 or 990-EZ) 2014
Schedule G (Form 990 or 990-EZ) 2014
Page 2
Part II
Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.
(a) Event #1

Foundation Gala
(event type) 		(b) Event #2

Auto Show Gala
(event type) 		(c) Other events

85
(total number) 		(d) Total events
(add col. (a) through col. (c))
VerticalRevenue 1 Gross receipts . . . 1,027,199 178,886 902,413 2,108,498
2 Less: Contributions . . 220,000   146,599 366,599
3 Gross income (line 1
minus line 2) . . . 		807,199 178,886 755,814 1,741,899
VerticalDirectExpenses 4 Cash prizes . . .        
5 Noncash prizes . .     1,520 1,520
6 Rent/facility costs . .        
7 Food and beverages .        
8 Entertainment . . .        
9 Other direct expenses . 221,449 104,289 650,190 975,928
10 Direct expense summary. Add lines 4 through 9 in column (d) ........... right arrow 977,448
11 Net income summary. Subtract line 10 from line 3, column (d)........... right arrow 764,451
Part III
Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.
VerticalRevenue (a) Bingo (b) Pull tabs/Instant
bingo/progressive bingo 		(c) Other gaming (d) Total gaming (add col.(a) through col.(c))
1 Gross revenue . . . .        
VerticalDirectExpenses 2 Cash prizes . . . .        
3 Non-cash prizes . . .        
4 Rent/facility costs . . .        
5 Other direct expenses . .        
6 Volunteer labor . . .
%
%
%
7 Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow  
8 Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow  
9
Enter the state(s) in which the organization conducts gaming activities:
a
Is the organization licensed to conduct gaming activities in each of these states? ............
b
If "No," explain:
 
10a
Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....
b
If "Yes," explain:
 
Schedule G (Form 990 or 990-EZ) 2014
Schedule G (Form 990 or 990-EZ) 2014
Page 3
11
Does the organization conduct gaming activities with nonmembers? .................
12
Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming? ..........................
13
Indicate the percentage of gaming activities conducted in:
a
The organization's facility ......................
13a
%
b
An outside facility ........................
13b
%
14
Enter the name and address of the person who prepares the organization's gaming/special events books and records:
Name right arrow
Address right arrow
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue? ......................................
b
If "Yes," enter the amount of gaming revenue received by the organization right arrow $   and the
amount of gaming revenue retained by the third party right arrow $  
c
If "Yes," enter name and address of the third party:
Name right arrow
Address right arrow
 
 
16
Gaming manager information:
Name right arrow
Gaming manager compensation right arrow $  
Description of services provided right arrow
 
17
Mandatory distributions:
a
Is the organization required under state law to make charitable distributions from the gaming proceeds to
retain the state gaming license? ............................
b
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization's own exempt activities during the tax year right arrow$  
Part IV
Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information (see instructions).
Return Reference Explanation
Schedule G (Form 990 or 990-EZ) 2014
Additional Data


Software ID: 14000329
Software Version: 2014v1.0
SCHEDULE H (Form 990)
Department of the TreasuryInternal Revenue Service
Hospitals
MediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, question 20.
MediumBullet Attach to Form 990.
MediumBullet Information about Schedule H (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Part I
Financial Assistance and Certain Other Community Benefits at Cost
Yes
No
1a
Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a ...
1a
Yes
 
b
If "Yes," was it a written policy? .......................
1b
Yes
 
2
If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.
3
Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.
a
Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?
If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:
3a
Yes
 
b
Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate
which of the following was the family income limit for eligibility for discounted care: .........
3b
 
No
%
c
If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.
4
Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? ..............

4

Yes

 
5a
Did the organization budget amounts for free or discounted care provided under its financial assistance policy during the tax year? ............................

5a

Yes

 
b
If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? ......
5b
 
No
c
If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care? ..............
5c
 
 
6a
Did the organization prepare a community benefit report during the tax year? ..........
6a
Yes
 
b
If "Yes," did the organization make it available to the public? ..............
6b
Yes
 
Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.
7
Financial Assistance and Certain Other Community Benefits at Cost
Financial Assistance and
Means-Tested
Government Programs
 (a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community benefit expense (d) Direct offsetting revenue (e) Net community benefit expense (f) Percent of total expense
a Financial Assistance at cost
(from Worksheet 1) .. 		    3,584,994   3,584,994 0.17 %
b Medicaid (from Worksheet 3,
column a) .... 		    483,877,849 413,763,174 70,114,675 3.41 %
c Costs of other means-tested
government programs (from
Worksheet 3, column b) . 		    22,411,335 12,923,268 9,488,067 0.46 %
d Total Financial Assistance
and Means-Tested
Government Programs . 		0 0 509,874,178 426,686,442 83,187,736 4.04 %
Other Benefits
     10,694,085 3,876,063 6,818,022 0.33 %
e Community health
improvement services and
community benefit operations
(from Worksheet 4) ..
f Health professions education
(from Worksheet 5) .. 		    24,919,244 9,923,663 14,995,581 0.73 %
g Subsidized health services
(from Worksheet 6) .. 		    5,084,827 1,497,650 3,587,177 0.17 %
h Research (from Worksheet 7)     6,148,410 2,424,342 3,724,068 0.18 %
i Cash and in-kind
contributions for community
benefit (from Worksheet 8) 		    2,593,609 304,504 2,289,105 0.11 %
j Total. Other Benefits .. 0 0 49,440,175 18,026,222 31,413,953 1.53 %
k Total. Add lines 7d and 7j . 0 0 559,314,353 444,712,664 114,601,689 5.57 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2014
Schedule H (Form 990) 2014
Page
Part II
Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community building expense (d) Direct offsetting
revenue 		(e) Net community building expense (f) Percent of total expense
1 Physical improvements and housing            
2 Economic development            
3 Community support            
4 Environmental improvements            
5 Leadership development and training for community members            
6 Coalition building            
7 Community health improvement advocacy            
8 Workforce development            
9 Other            
10 Total            
Part III
Bad Debt, Medicare, & Collection Practices
Section A. Bad Debt Expense
Yes
No
1
Did the organization report bad debt expense in accordance with Heathcare Financial Management Association Statement No. 15? ..........................
1
Yes
 
2
Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......
2
69,524,370
3
Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......
3
0
4
Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.
Section B. Medicare
5
Enter total revenue received from Medicare (including DSH and IME).....
5
617,563,149
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
725,171,652
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
-107,608,503
8
Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:
Section C. Collection Practices
9a
Did the organization have a written debt collection policy during the tax year? ..........
9a
Yes
 
b
If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI.......................

9b

Yes

 
Part IV
Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)
(a) Name of entity (b) Description of primary
activity of entity 		(c) Organization's
profit % or stock
ownership % 		(d) Officers, directors,
trustees, or key
employees' profit %
or stock ownership % 		(e) Physicians'
profit % or stock
ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13
Schedule H (Form 990) 2014
Schedule H (Form 990) 2014
Page
Part VFacility Information
Section A. Hospital Facilities
(list in order of size from largest to smallest—see instructions)
How many hospital facilities did the organization operate during the tax year?10
Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility) 		Licensed Hospital General-Medical-Surgical Children's Hospital Teaching Hospital Critical Hospital ResearchGrp Facility ER-24Hours ER-Other Other (describe) Facility reporting group
1 Spectrum Health Butterworth
100 Michigan St NE
Grand Rapids,MI49503
www.spectrumhealth.org;
1060000021; 		X X X X   X X     A
2 Spectrum Health Blodgett
1840 Wealthy St SE
Grand Rapids,MI49506
www.spectrumhealth.org/blodgett;
1060000016; 		X X   X   X X     A
3 Spectrum Health United
615 S Bower
Greenville,MI48838
www.spectrumhealth.org/united;
1060000018; 		X X         X     A
4 Spectrum Health Gerber Memorial
212 South Sullivan
Fremont,MI49412
www.spectrumhealth.org/gerber;
1060000054; 		X X     X   X     A
5 Spectrum Health Ludington
One Atkinson Drive
Ludington,MI49431
www.spectrumhealth.org/ludington;
1060000056; 		X X         X     A
6 Spectrum Health Big Rapids
605 Oak Street
Big Rapids,MI49307
www.spectrumhealth.org/bigrapids;
1060000045; 		X X         X     A
7 Spectrum Health Reed City
300 N Patterson Rd
Reed City,MI49677
www.spectrumhealth.org/reedcity;
1060000157; 		X X     X   X     A
8 Spectrum Health Zeeland
8333 Felch Street
Zeeland,MI49464
www.spectrumhealth.org/zeeland;
1060000002; 		X X         X     A
9 Spectrum Health Kent Community Campus
750 Fuller Ave NE
Grand Rapids,MI49503
www.spectrumhealth.org/sch;
1060000130; 		X                 A
10 Spectrum Health Kelsey
419 Washington Ave
Lakeview,MI48840
www.spectrumhealth.org/kelsey;
1060000147; 		X X     X   X     A
Schedule H (Form 990) 2014
Schedule H (Form 990) 2014
Page
Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)
A
Name of hospital facility or letter of facility reporting group  
Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A): 		 
Yes No
Community Health Needs Assessment
1 Was the hospital facility first licensed, registered, or similarly recognized by a State as a hospital facility in the current tax year or the immediately preceding tax year?....................... 1   No
2 Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C.......... 2   No
3 During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12.................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 14
5 In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted ................. 5 Yes  
6a Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C................................ 6a Yes  
b Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................ 6b Yes  
7 Did the hospital facility make its CHNA report widely available to the public? .............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. ............. 		8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 14
10 Is the hospital facility's most recently adopted implementation strategy posted on a website? ........ 10 Yes  
a If "Yes" (list url): See Supplemental Information in Part VI
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b   No
11 Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.
12a Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)? ........................... 12a   No
b If "Yes" to line 12a, did the organization file Form 4720 to report the section 4959 excise tax? ...... 12b    
c If "Yes" to line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $  

Schedule H (Form 990) 2014
Schedule H (Form 990) 2014
Page
Part VFacility Information (continued)

A
Name of hospital facility or letter of facility reporting group  
Yes No
Financial Assistance Policy (FAP)
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 Yes  
If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):
a
b
c
d
e
16 Included measures to publicize the policy within the community served by the hospital facility?....... 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
b
c
d
e
f
g
h
i
Billing and Collections
17 Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon non-payment?.................................. 17 Yes  
18 Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:
a
b
c
d
e
Schedule H (Form 990) 2014
Schedule H (Form 990) 2014
Page
Part VFacility Information (continued)

A
Name of hospital facility or letter of facility reporting group  
Yes No
19 Did the hospital facility or other authorized third party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?......... 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
20 Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 18. (check all that apply):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?................ 21 Yes  
If "No," indicate why:
a
b
c
d
Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ................................ 23   No
If "Yes," explain in Section C.
24 During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ........................... 24   No
If "Yes," explain in Section C.
Schedule H (Form 990) 2014
Schedule H (Form 990) 2014
Page
Part V
Facility Information (continued)
Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16i, 18d, 19d, 20e, 21c, 21d, 22d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference Explanation
Schedule H, Part V, Section B, Line 5 Facility A, 1 Facility A, 1 - A,1 - Spectrum Health Butterworth, A,2 - Spectrum Health Blodgett and A,9 - Spectrum Health Kent Community Campus. The qualitative data collection process involved community health forums and community health surveys with community members. Each of these methods are described in detail along with the questions used in the Kent County Community Health Needs Assessment. The community health forums were conducted by Healthy Kent to better understand the perceptions of health and community concerns of Kent County residents. 28 Community health forums were completed with over 231 Kent county residents participating. The community health survey was administered in an online and paper-based format in both English and Spanish to more than 2,600 individuals who live or work in Kent County. Community partner organizations played an instrumental role in the success of the community health survey as they collected hundreds of responses through targeted outreach amongst service recipients. Many experts on public health were consulted as contributors, reviewers, participants and sponsors of the community health forums, community health surveys and the healthy Kent summit activities. For a listing of all individuals and sources consulted, see appendix b of the Kent County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 2 Facility A, 2 - A,3 - Spectrum Health United and A,10 -Spectrum Health Kelsey. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Montcalm County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 3 Facility A, 3 - A,4 - Spectrum Health Gerber Memorial. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Newaygo County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 4 Facility A, 4 - A,7 - Spectrum Health Reed City. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Lake/Mecosta/Osceola County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 5 Facility A, 5 - A,8 - Spectrum Health Zeeland. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Ottawa County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 6 Facility A, 6 - A,6 - Spectrum Health Big Rapids. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Lake/Mecosta/Osceola County CHNA.
Schedule H, Part V, Section B, Line 5 Facility A, 7 Facility A, 7 - A,5 - Spectrum Health Ludington. Data was gathered from a variety of sources using multiple methodologies. Community resident feedback was obtained via a paper survey directed towards vulnerable and underserved sub-populations and a telephone survey. Health care professionals and other community leaders, known as key stakeholders and key informants, provided in-depth telephone interviews and an online survey. Secondary data was derived from various government and health sources such as the U.S. Census, Michigan Department of Community Health, County Health Rankings, Youth Risk Behavior Survey, Youth Assessment Survey, Kids Count Data, and Bureau of Labor Statistics. Many experts on public health were consulted as members of the CHNA task force. Additionally, Key Stakeholders who were interviewed are defined as executive level community leaders having extensive knowledge and expertise on public health issues and are often involved in policy decision making. Key informants who participated in the online survey are defined as community leaders having extensive knowledge and expertise on public health issues or have experience with sub populations impacted most by issues in health care. For a listing of the titles of individuals and sources consulted, see the Mason/northern Oceana/western Lake County CHNA.
Schedule H, Part V, Section B, Line 6a Facility A, 1 Facility A, 1 - A,1 - Spectrum Health Butterworth, A,2 - Spectrum Health Blodgett, A,9 - Spectrum Health Kent Community Campus. METROPOLITAN HOSPITAL SAINT MARY'S HEALTH CARE PINE REST MARY FREE BED REHABILITATION HOSPITAL
Schedule H, Part V, Section B, Line 6a Facility A, 2 Facility A, 2 - A,8 - Spectrum Health Zeeland. HOLLAND HOSPITAL NORTH OTTAWA COMMUNITY HEALTH SYSTEM
Schedule H, Part V, Section B, Line 6b Facility A, 1 Facility A, 1 - A,1 - Spectrum Health Butterworth, A,2 - Spectrum Health Blodgett and A,9 - Spectrum Health Kent Community Campus. Grand Rapids African American Health Institute Kent County Health Department Network 180 The YMCA In addition many community organizations participated in or supported the CHNA process. A full listing of these organizations can be found in Appendix B of the CHNA: http://www.spectrumhealth.org/butterworth-hospital-community-health-needs-assessment
Schedule H, Part V, Section B, Line 6b Facility A, 2 Facility A, 2 - A,8 - Spectrum Health Zeeland. Community Mental Health - Ottawa County Greater Ottawa County United Way Ottawa Department of Public Health
Schedule H, Part V, Section B, Line 7 Facility A, 1 Facility A, 1 - A,1 - Spectrum Health Butterworth, A,2 - Spectrum Health Blodgett and A,9 - Spectrum Health Kent Community Campus. The CHNA for Spectrum Health Butterworth, Spectrum Health Blodgett and Spectrum Health Kent Community Campus is available on the Kent County Community Health Needs Assessment website: http://www.kentcountychna.org/workgroups.html
Schedule H, Part V, Section B, Line 7 Facility A, 2 Facility A, 2 - A,8 - Spectrum Health Zeeland. The CHNA for Spectrum Health Zeeland is available on the Ottawa County Health Departments website: http://www.miottawa.org/health/ochd/pdf/data/2014-2015_CHNA_Report.pdf
Schedule H, Part V, Section B, Line 11 Facility A, 1 Facility A, 1 - Spectrum Health System Reporting Group A,1 - A,10. Spectrum Health System reporting group A is addressing the significant needs identified in the most recently conducted CHNA's through adoption of an implementation strategy that addresses each of the community needs identified through the CHNA, execution of the implementation strategy, participation in the development and execution of a community-wide plan, inclusion of community benefit section in operational plans, adoption of a budget for provision of services that address the needs identified in the CHNA, prioritization of the health needs in the community and prioritization of services that the hospital facilities will undertake to meet health needs in the community. The hospital facilities are addressing many of the significant needs identified in the CHNA, however the hospital facilities will not address all significant health needs identified in the CHNA due to the limited resources and the need to allocate significant resources to the significant health needs that are being addressed. Each hospital facility's implementation plan identifies the significant needs identified in the CHNA but not addressed in the plan. The implementation plans for each hospital faciliity are available at: http://www.spectrumhealth.org/community-health-needs-assessment
Schedule H, Part V, Section B, Line 13 Facility A, 1 Facility A, 1 - Spectrum Health System Group A,1 - A,10. The organization uses FPG to determine eligibility for free care. an evaluation is not used for discounted care, as applicants that qualify for any assistance receive free care.
Schedule H, Part V, Section B, Line 16 Facility A, 1 Facility A, 1 - Spectrum Health System Group A,1 - A,10. Spectrum Health has implemented measures to widely publicize communications to patients and the public regarding the availability of financial assistance. Communication methods include but are not limited to signage in each hospital emergency department, admissions office(s) and other public locations, information on the Spectrum Health website, the Spectrum Health Patient Handbook, various informational brochures, upon request by any patient, guarantor or community member, word of mouth via Financial Resource Advisors and others, and through community publications and outreach events. In addition, Spectrum Health will offer a plain language summary of its Financial Assistance Eligibility Policy as part of the patient intake and/or discharge process, as well as provide individuals with assistance in completing the application process. Patients will be notified of the Financial Assistance Eligibility Policy for a period of at least 120 days from the date of the first post-discharge billing statement. Patient balances will be eligible for financial assistance evaluation for at least 240 days from the date of the first post-discharge billing statement ("Application Period"). If Spectrum Health receives a financial assistance application during the Application Period, whether the application is complete or incomplete, it will suspend any collection efforts until a determination regarding financial assistance is made.
Schedule H, Part V, Section B, Line 22 Facility A, 1 Facility A, 1 - Spectrum Health System Group A,1 - A,10. Patients who qualify for financial assistance are provided free care, therefore the organization does not charge any amount to those patients.
   
   
   
   
   
   
   
   
   
   
Schedule H (Form 990) 2014
Schedule H (Form 990) 2014
Page
Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility
(list in order of size, from largest to smallest)
How many non-hospital health care facilities did the organization operate during the tax year?7
Name and address Type of Facility (describe)
1 Spectrum Health Surgery Center - East Paris
1000 East Paris
Grand Rapids,MI49545 		Surgical Center (Free Standing Outpatient Facility)
2 Spectrum Health Surgery Center - Lake Drive
4069-4100 Lake Drive
Grand Rapids,MI49545 		Surgical Center (Free Standing Outpatient Facility)
3 Spectrum Health Surgery Center - South Pavilion
80 68th Street
Grand Rapids,MI49548 		Surgical Center (Free Standing Outpatient Facility)
4 Spectrum Health United Hospital Rehab and Nursing Center
615 South Bower St
Greenville,MI48838 		Skilled Nursing Center
5 Spectrum Health Reed City Hospital Rehab and Nursing Center
300 North Patterson Road
Reed City,MI49677 		Skilled Nursing Center
6 Spectrum Health Rehab and Nursing Centers
750 Fuller Ave NE
Grand Rapids,MI49503 		Skilled Nursing Center
7 Spectrum Health Kelsey Hospital Rehab and Nursing Center
418 Washington Ave
Lakeview,MI48850 		Skilled Nursing Center
8
9
10
Schedule H (Form 990) 2014
Schedule H (Form 990) 2014
Page
Part VI
Supplemental Information
Provide the following information.
1 Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2 Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B.
3 Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4 Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5 Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6 Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7 State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.
Form and Line Reference Explanation
Schedule H, Part V, Section B, Line 7 CHNA website address Spectrum Health Butterworth: http://www.spectrumhealth.org/butterworth-hospital-community-health-needs-assessment Spectrum Health Blodgett: http://www.spectrumhealth.org/about-blodgett-hospital-community-health-needs-assessment Spectrum Health United: http://www.spectrumhealth.org/about-united-hospital-community-health-needs-assessment Spectrum Health Gerber Memorial: http://www.spectrumhealth.org/about-shgm-community-health-needs-assessment Spectrum Health Ludington: http://www.spectrumhealth.org/about-ludington-hospital-community-health-needs-assessment Spectrum Health Big Rapids: http://www.spectrumhealth.org/about-big-rapids-hospital-community-health-needs-assessment Spectrum Health Reed City: http://www.spectrumhealth.org/about-reed-city-hospital-community-health-needs-assessment Spectrum Health Zeeland: http://www.spectrumhealth.org/zeeland-community-hospital-community-health-needs-assessment Spectrum Health Kent Community Campus: http://www.spectrumhealth.org/community-health-needs-assessment-cc Spectrum Health Kelsey: http://www.spectrumhealth.org/about-kelsey-hospital-community-health-needs-assessment
Schedule H, Part V, Section B, Line 10 Implementation strategy website address Spectrum Health Butterworth: http://www.spectrumhealth.org/butterworth-hospital-community-health-needs-assessment Spectrum Health Blodgett: http://www.spectrumhealth.org/about-blodgett-hospital-community-health-needs-assessment Spectrum Health United: http://www.spectrumhealth.org/about-united-hospital-community-health-needs-assessment Spectrum Health Gerber Memorial: http://www.spectrumhealth.org/about-shgm-community-health-needs-assessment Spectrum Health Ludington: http://www.spectrumhealth.org/about-ludington-hospital-community-health-needs-assessment Spectrum Health Big Rapids: http://www.spectrumhealth.org/about-big-rapids-hospital-community-health-needs-assessment Spectrum Health Reed City: http://www.spectrumhealth.org/about-reed-city-hospital-community-health-needs-assessment Spectrum Health Zeeland: http://www.spectrumhealth.org/zeeland-community-hospital-community-health-needs-assessment Spectrum Health Kent Community Campus: http://www.spectrumhealth.org/community-health-needs-assessment-cc Spectrum Health Kelsey: http://www.spectrumhealth.org/about-kelsey-hospital-community-health-needs-assessment
Schedule H, Part I, Line 6a Related Organization Information Spectrum Health System publishes a consolidated community benefit report on its website at www.spectrumhealth.org (click on the link titled "about us"). In addition the health system holds an annual meeting, which is open to the public, to discuss its community commitments.
Schedule H, Part VI, Line 7 State Filing of Community Benefit Report If applicable, identify all states with which the organization, or a related organization, files a community benefit report: The state of Michigan does not require a community benefit report to be filed with the state however spectrum health system voluntarily reports consolidated community benefit information to the michigan health and hospital association and in an annual meeting to the community. The community benefit report is also available on the organization's website.
Schedule H, Part I, Line 5b Budgeted Free Care The organization's financial assistance expense did not exceed the budgeted amount in FY15 in part due to changes in law by the State of Michigan. In conjunction with the Healthy Michigan Plan, the State of Michigan mandated discounts to the uninsured based on financial need. The hospital must accept 115% Medicare rates as payment in full from an uninsured individual with an annual income level up to 250% of the federal poverty level. Under the State of Michigan mandate the hospital facilities provided $9.5 million of discounted care. The State of Michigan mandated discounts are not included in the hospital facilities' financial assistance policy and thus are not included in financial assistance expense.
Schedule H, Part I, Line 3c Eligibility criteria for free or discounted care All of the hospital facilities listed in Part V, Section A use FPG to determine eligibility for free care. The hospital facilities in Part V, Section A do not use an evaluation for discounted care, as applicants that qualify for any assistance receive free care.
Schedule H, Part I, Line 6a Community benefit report prepared by related organization Spectrum Health System (EIN: 38-3382353)
Schedule H, Part I, Line 7g Subsidized Health Services Subsidized health services offered by Spectrum Health Butterworth include the unreimbursed costs of providing free or subsidized health services and/or community clinics. Subsidized health services were provided at the following clinics by Spectrum Health Butterworth: -Center for Integrated Medicine ("CIM") is a multi-specialty clinic that employs a new model of care to assess and treat high-frequency patients from area emergency rooms. The central goal of the CIM is to identify, accurately diagnose and develop a care plan for each patient. Patients undergo comprehensive exams, a behavioral health exam, addiction assessment, and a medical social work case management evaluation. -DeVos Children's Pediatric Clinic is a residency teaching clinic that teams pediatricians with medical students and residents to provide routine well-child care, diagnosis and treatment for new problems, and pediatric consultation by referral. The clinic's neurosurgery team uses advanced technology and leading-edge protocols to diagnose, treat and manage nervous system disorders. -Spectrum Health OB/GYN Clinic has a dual mission of teaching Ob/GYN residents and taking care of the underinsured in the community, including comprehensive obstetric and gynecology services to women of all ages. -Spectrum Health Internal Medicine and Family Practice Clinic offers family care to the underinsured. The clinic serves as a teaching clinic for internal medicine and family practice clinics.
Schedule H, Part I, Line 7 Bad Debt Expense excluded from financial assistance calculation 69524370
Schedule H, Part I, Line 7 Costing Methodology used to calculate financial assistance The organization calculates an overall cost-to-charge ratio derived by using the IRS worksheet 2 format, Ratio of Patient Care Cost-to-Charges. All patient segments and payers are used in the calculation.
Schedule H, Part II Community Building Activities Spectrum Health's hospital facilities are dedicated to the communities they serve. The hospitals work to address the pressing health issues of the communities they serve by promoting and advocating for overall community health improvement. Significant Community Building Activities in FY15 include supporting Ferguson Renaissance Center, an organization that provides permanent supportive housing to previously homeless community members; Health Sciences School Partnership, the region's premier specialty high school focused on preparing students for college career pathways in the wide-ranging health care industry; and Belknap Commons Service Center, providing computer, phone and fax resources, food pantry access and pertinent education opportunities to improve the social wellness of the Belknap neighborhood through partnership, collaboration, and empowerment. Additionally, the hospitals host a multitude of free community education seminars and health screenings, health fairs and support groups.
Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount The provision for uncollectible accounts is based upon management's assessment of historical and expected net collections considering business and general economic conditions in its service area, trends in health care coverage, and other collection indicators. Periodically, management assesses the adequacy of the allowance for uncollectible accounts based upon accounts receivable, payer composition and aging, and historical write-off experience by payer category and other factors. The results of this review are then used to make any modifications to the provision for uncollected accounts to establish an appropriate allowance for uncollectible accounts. For third-party payers, the provision is determined by analyzing contractually due amounts from payers who are known to be having financial difficulties. For self-pay patients, the provision is based on an analysis of past experience related to patients unwilling to pay standard rates charged. The difference between that standard rate charged (less the negotiate discounted rate) and the amount actually collected after the reasonable collection efforts have been exhausted is charged off against the allowance for doubtful accounts. All charges are reported at gross, which is consistent with the reporting methodology used in the organization's financial statements.
Schedule H, Part III, Line 3 Bad Debt Expense Methodology The hospital facilities are unable to estimate accurately the amount of bad debt expense attributable to patients eligible for free services under the financial assistance policy. Although a portion of bad debt expenses may relate to patients who would qualify for charity care, a reportable figure cannot be reasonably estimated. The hospital facilities have implemented a "propensity to pay" evaluation tool that proactively assesses one's ability and likelihood to pay. This tool has provided a higher degree of focused financial counseling efforts, resulting in a substantial reduction of Bad debt and higher rate of identification of charity accounts.
Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote The Net Patient Service Revenue, Patient accounts receivable, and allowance for uncollectible accounts footnote is on pages 13 to 15 of the organization's consolidated financial statements.
Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costs The methodology described in the instructions to schedule H, Part III, Section B, Line 6 does not take into account all costs incurred by the hospital and does not represent the total community benefit conferred in this area. Reasons why Medicare shortfall should be treated as community benefit are: (1) absent the Medicare program, it is likely many of the individuals would qualify for charity care or other needs-based government programs; (2) by accepting payment below cost to treat these individuals, the burdens of government are relieved with respect to these individuals; (3) there is a significant possibility that continued reduction in reimbursement may actually create difficulties in access for these individuals; and (4) the amount spent to cover the Medicare shortfall is money not available to cover charity care and other community benefit needs. In determining Medicare shortfalls the organization uses a ratio of cost-to-charges. In determining the ratio of cost-to-charges the organization adjusts for bad debt expenses, non-patient care activities, Medicaid provider taxes and community benefits accounted for, and or reported, elsewhere. The ratio of cost-to-charges is applied to Medicare charges to determine shortfalls in Medicare reimbursements.
Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance Patients who qualify for financial assistance are eligible for free care, and thus no collection actions are taken. If financial assistance eligibility would be discovered after commencement of a collection action, then such collection action would be suspended or reversed.
Schedule H, Part V, Section B, Line 16a FAP website A - Spectrum Health Butterworth: Line 16a URL: http://www.spectrumhealth.org/financialassistance;
Schedule H, Part V, Section B, Line 16b FAP Application website A - Spectrum Health Butterworth: Line 16b URL: http://www.spectrumhealth.org/financialassistance;
Schedule H, Part V, Section B, Line 16c FAP plain language summary website A - Spectrum Health Butterworth: Line 16c URL: http://www.spectrumhealth.org/financialassistance;
Schedule H, Part VI, Line 2 Needs assessment Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B: The CHNA data provides a level foundation on which to plan, develop, and implement new programs and services to meet the needs of our community. Operational services identified by the CHNA, e.g. additional medical clinic locations with extended hours of operation, and a physician recruitment plan has been developed to increase access, both of which have been built into the strategic plan and budget. The CHNA and Implementation Plans are located at: http://www.spectrumhealth.org/community-health-needs-assessment Spectrum Health also prepares an annual Corporate Social Responsibility report that focuses on ten key areas: Healthier Communities, Education, Inclusion and Diversity, Community Engagement, Research, Innovation, Employee Engagement, Sustainability, Regional Relationships and Community Benefit. The Corporate Social Responsibility Report is located at: http://www.spectrumhealth.org/about-csr
Schedule H, Part VI, Line 3 Patient education of eligibility for assistance Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization's financial assistance policy: Spectrum Health informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization's financial assistance policy through producing information cards for the uninsured, Community Outreach Programs, Consumer Information classes, Spectrum Health's website, Personal financial Counseling and by providing assistance in the actual enrollment of such programs. Each Spectrum Health facility has a department of financial counselors who work with patients that express any level of concern with paying their bill. In addition, financial counselors proactively identify patients who have qualifying factors for governmental assistance. Spectrum Health also partners with organizations that specialize in the qualification process. If a patient's need for assistance is not identified prior to billing, any concerns as a result of receiving a bill are addressed by financial counselors at that time. Spectrum Health widely publicizes communications to patients and the public on the availability of financial assistance. This is achieved through various methods including, but not limited to, the Spectrum Health Patient Handbook, various informational brochures, signage in each hospital emergency department, admissions offices and other public locations, upon request by any patient, guarantor or community member, word of mouth via financial counselors and others, and through community publications and outreach events. In addition, Spectrum Health lists options for the uninsured and underinsured on their website, along with a copy of the Financial Assistance Eligibility Policy (search "financial assistance" at www.spectrumhealth.org).
Schedule H, Part VI, Line 4 Community information Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves: Spectrum Health Butterworth, Spectrum Health Blodgett and Spectrum Health Kent Community Campus: Spectrum Health Butterworth, Spectrum Health Blodgett and Spectrum Health Kent Community Campus are located in the same community. They have identified a primary service area of one and a half counties, including Kent county and part of Eastern Ottawa county. The overall service area totals thirteen counties, including Grand Rapids, Michigan, the second largest city in the State. Overall these counties have a total population of over 1,500,000 residents. Kent County is located in Western Michigan and is the fourth largest population center in the state. The county is composed of twenty-one townships, five villages, and nine cities covering 864 square miles. Grand Rapids is the county seat and is 30 miles from Lake Michigan. The health care resources in Kent County include Spectrum Health Butterworth, Spectrum Health Blodgett, Metropolitan Health, Saint Mary's Health Care, Pine Rest, and Mary Free Bed Rehabilitation Hospital. In addition, the Health Department operates five public health clinics throughout the county that offer personal health services. The Grand Rapids Home for Veterans and the Veterans Affairs Outpatient Clinic provide services for Veterans. In addition to major health centers and publicly funded services, Kent County offers numerous health-related services through non-profit and community-based organizations. For specific population statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/butterworth-hospital-community-health-needs-assessment Spectrum Health United: Spectrum Health United has identified a primary service area comprised of 19 zip codes surrounding Greenville, where Spectrum Health United is located. The overall service area includes Montcalm and portions of adjacent counties that in total support a population of over 100,000 residents. The Healthcare resources in Spectrum Health United's service area include Spectrum Health Kelsey, Carson City Hospital, Sheridan Community Hospital, the mid-Michigan District Health Department, and Cherry Street - Montcalm Area Health Center. For specific population statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/about-united-hospital-community-health-needs-assessment Spectrum Health Gerber Memorial: Spectrum Health Gerber Memorial is a critical access facility that has identified a primary service area of several counties including Newaygo County, eastern Oceana County and eastern Muskegon County as primary and northern Kent County and southern Lake County as secondary. Spectrum Health Gerber Memorial is the only major medical facility in the facility's primary service area. For specific population statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/about-shgm-community-health-needs-assessment Spectrum Health Ludington: Spectrum Health Ludington serves a rural community located on the coast of Lake Michigan serving Mason and portions of Oceana and Lake Counties. As the community is a seasonal tourist attraction, the population of the community significantly changes with the seasons. A seasonal migrant population is present due to agricultural employment opportunities in the community. A large portion of the hospitals patients are covered by either medicare or medicaid. Spectrum Health Ludington is the only major medical facility in the facility's service area. For specific population statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/about-ludington-hospital-community-health-needs-assessment Spectrum Health Big Rapids: Spectrum Health Big Rapids is located in the mid-western portion of the state of michigan. The hospital serves a five county area surrounding mecosta county that includes a large population with low income status. According to the US census from 2008 to 2012 roughly 23 percent of the population in this area lives below the poverty line. Spectrum Health Big Rapids is the only major medical facility located in the facility's service area. For specific population statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/about-big-rapids-hospital-community-health-needs-assessment Spectrum Health Reed City: Spectrum Health Reed City is a critical access facility that has identified a primary service area of three counties, including Lake, Osceola and a portion of north central Mecosta County. Overall these counties have a total population of over 75,600 residents. Osceola County is located in Northern Michigan approximately 80 miles North of Grand Rapids. The rural county is composed of sixteen townships, four villages, and two cities covering 573 square miles. Reed City is the county seat. The only major medical facility in Osceola County is Spectrum Health Reed City. In addition, the Health Department is a branch office of the Central Michigan District Health Department. Located West of Osceola County, Lake county is composed of fifteen townships and two villages covering 575 square miles. Baldwin is the county seat. There are no major medical facilities in Lake County. For specific population statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/about-reed-city-hospital-community-health-needs-assessment Spectrum Health Zeeland: Spectrum Health Zeeland HAS IDENTIFIED A PRIMARY SERVICE AREA INCLUSIVE OF MUCH OF OTTAWA COUNTY AND THE SURROUNDING LAKESHORE REGION. Overall the service area of Spectrum Health Zeeland has a population of over 270,000. The healthcare resources in Ottawa county include Spectrum Health Zeeland, Holland Hospital, and North Ottawa Community Health System. Ottawa County offers numerous health related services including two free medical clinics and a variety of services through non profit agencies such the Ottawa County Health Department and Ottawa County Community Mental Health For specific population statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/zeeland-community-hospital-community-health-needs-assessment Spectrum Health Kelsey: Spectrum Health Kelsey is a critical access facility that serves the medical needs of the residents of Lakeview, MI and the far-northern portion of a primary service area shared with Spectrum Health United, a related organization. The primary service area is comprised of 19 zip codes surrounding Lakeview, where Spectrum Health Kelsey is located, and includes Montcalm and portions of adjacent counties that support a population of over 100,000 residents. The Healthcare resources in Spectrum Health Kelsey's service area include Spectrum Health United, Carson City Hospital, and Sheridan Community Hospital, the mid-Michigan District Health Department, and Cherry Street - Montcalm Area Health Center. For specific population statistics see the Community Health Needs Assessment accessible at http://www.spectrumhealth.org/about-kelsey-hospital-community-health-needs-assessment
Schedule H, Part VI, Line 5 Promotion of community health Provide any other information important to describing how the organization's hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.): The BOARD OF DIRECTORS of each facility on Part V, Section A are substantially COMPOSED OF INDEPENDENT COMMUNITY MEMBERS that RESIDE IN the PRIMARY SERVICE AREA of the hospital. All hospitals in Spectrum Health System ALSO EXTEND MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY. Spectrum Health System invests net earnings in improving patient care, building and renovating facilities, purchasing new technology, providing health education and funding community programs. PEOPLE THROUGHOUT THE COMMUNITY CAN COUNT ON all Spectrum Health System hospital facilities TO BE STANDING BY WITH EMERGENCY CARE 24 HOURS A DAY, 365 DAYS A YEAR. THE EMERGENCY DEPARTMENTs are STAFFED WITH BOARD-CERTIFIED EMERGENCY CARE PHYSICIANS AND A NURSING STAFF THAT IS TRAINED AND EXPERIENCED IN EMERGENCY CARE. FURTHERMORE, NO PATIENT IS DENIED TREATMENT, REGARDLESS OF THEIR ABILITY TO PAY.
Schedule H, Part VI, Line 6 Affiliated health care system If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served: Spectrum Health is an integrated not-for-profit health system in West Michigan offering a full continuum of care through the Spectrum Health Hospital Group, which is comprised of twelve hospitals including Helen DeVos Children's Hospital, a state of the art children's hospital and more than 180 service sites; the Spectrum Health Medical Group physician group totaling more than 1,200 providers; and Priority Health, a health plan with 590,000 members. Spectrum Health is West Michigan's largest employer with more than 21,700 employees. The integrated health system provided $283 million in community benefit during its 2015 fiscal year. The $283 million in community benefit includes community benefit activities by the facilities included on Schedule H Hospitals as well as community benefit activities of other organization across the integrated health system. Each hospital facility included on Part V, Section A is a member of the affiliated group of entities within Spectrum Health. Each hospital facility is responsible for creating value within its respective community. From its inception, Spectrum Health has been a faithful steward of its community assets. As a West Michigan-based not-for-profit health system, the organization invests its net earnings to improve patient care, build and renovate facilities, purchase new technology, provide health education and fund local community programs. Over the years, our mission has remained the same-to improve the health of the communities we serve. We take our mission seriously. It is central to our strategic discussions and guides our investments and the allocation of our resources. Spectrum Health is committed to providing value to the people we serve. "Value" means access to high-quality health care at affordable costs, as well as access to the full continuum of health care services, from health insurance to outpatient care to inpatient and home care, and everything in between. Spectrum Health has hundreds of programs that support its mission "to improve the health of the communities we serve." These programs are brought together under ten key areas: Healthier Communities, Education, Inclusion and Diversity, Community Engagement, Research, Innovation, Employee Engagement, Sustainability, Regional Relationships and Community Benefit.
Schedule H, Part VI, Line 7 State filing of community benefit report MI
Schedule H (Form 990) 2014
Additional Data


Software ID: 14000329
Software Version: 2014v1.0
Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990.
lBullet Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number
61-1740292
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of organization
or government		 (b) EIN (c) IRC section
if applicable		 (d) Amount of cash grant (e) Amount of non-cash
assistance		 (f) Method of valuation
(book, FMV, appraisal,
other)		 (g) Description of
non-cash assistance		 (h) Purpose of grant
or assistance
(1) Spectrum Health System
100 Michigan St NE
Grand Rapids,MI49503 		38-3382353 501(C)(3) 2,342,294       General Support
(2) Cherry Street Health Services
550 Cherry St SE
Grand Rapids,MI49503 		38-2853534 501(c)(3) 325,000       Vision & Dental care
(3) YMCA
475 Lake Michigan Dr NW
Grand Rapids,MI49503 		38-1358058 501(c)(3) 120,000       Obesity Management & Physical Fitness
(4) Health Intervention Services
15 Andre St
Grand Rapids,MI49503 		38-3273825 501(c)(3) 105,000       Medical Care Services
(5) Access of West Michigan
2850 Kalamazoo SE
Grand Rapids,MI49506 		38-3195190 501(c)(3) 100,000       Food Pantry Assistance for Chronic Health Conditions
(6) Asthma Network of West Michigan
390 Jefferson SE Ste 3
Grand Rapids,MI49503 		38-3351467 501(c)(3) 100,000       Asthma prevention
(7) Mel Trotter Ministries
225 Commerce SW
Grand Rapids,MI49503 		38-1410467 501(c)(3) 86,667       Recuperation Center Services
(8) Healthy Homes Coalition
742 Franklin St SE
Grand Rapids,MI49507 		20-5326650 501(c)(3) 57,281       Asthma prevention
(9) Grand Rapids Downtown Market
435 Ionia Ave SW
Grand Rapids,MI49503 		45-4492691 501(c)(3) 50,000       Food & Health Education
(10) Home Repair Services
1100 South Division
Grand Rapids,MI49507 		38-2263817 501(c)(3) 50,000       Food & Nutrition Education through Community Food Club
(11) Family Futures
678 Front Ave NW
Grand Rapids,MI49504 		38-2605028 501(c)(3) 37,500       Early Childhood development evaluation
(12) Network180
790 Fuller NE
Grand Rapids,MI49505 		38-3672594 501(c)(3) 35,000       Behavioral Health for the underserved
(13) COVE
906 E Ludington Ave
Ludington,MI49431 		38-2243550 501(c)(3) 35,000       Sane Suite Sponsorship
(14) Heartside Ministries
54 S Division
Grand Rapids,MI49503 		38-2477760 501(c)(3) 25,000       Medical Care Services
(15) Kent Health Plan (DBA Fitkids360)
620 Century Ave
Grand Rapids,MI49503 		38-3609504 501(c)(3) 25,000       Fitness & Nutrition Education
(16) Wellhouse
600 Cass SE
Grand Rapids,MI49503 		38-2779457 501(c)(3) 25,000       Food & Nutrition Education
(17) Grand Rapids African American Health Institute
515 Michigan NE
Grand Rapids,MI49503 		06-1658200 501(c)(3) 20,000       Food & Health Education
(18) Salvation Army (DBA Kroc Center)

 
  		38-2699000 501(c)(3) 20,000       Physical Fitness Activities
(19) Alano Club
1020 College Ave NE
Grand Rapids,MI49503 		38-1406840 501(c)(3) 15,000       Behavioral Health for the underserved
(20) Baxter Center
935 Baxter SE
Grand Rapids,MI49503 		38-2779590 501(c)(3) 15,000       Underserved GED Assistance
(21) Grand Rapids Urban League
745 Eastern SE
Grand Rapids,MI49503 		38-1359259 501(c)(3) 15,000       Community growth
(22) Grandville Arts & Humanities
644 Grandville Ave SW
Grand Rapids,MI49503 		38-3482546 501(c)(3) 15,000       Child Physical Education Programs
(23) Oasis of Hope

 
  		20-2781312 501(c)(3) 15,000       Medical Care Services
(24) Grand Rapids Public Schools
1331 Franklin SE
Grand Rapids,MI49506 		38-6002019 Governmental Entity 10,909       Nursing & Medical Supplies
(25) Arborcircle Corp
1115 Ball NE
Grand Rapids,MI49505 		38-3263853 501(c)(3) 10,000       Behavioral Health Services
(26) Help Pregnancy Crisis Center
705 Bridge St NW
Grand Rapids,MI49504 		23-7314063 501(c)(3) 10,000       Medical Care Services
(27) Hispanic Center of West MI
1204 Grandville Ave SW
Grand Rapids,MI49503 		38-2265825 501(c)(3) 10,000       Community growth
(28) National Kidney Foundation
1169 Oak Valley Drive NE
Ann Arbor,MI48108 		38-1559941 501(c)(3) 10,000       Medical Care Services
(29) Lakestride Half Marathon INC Fellowship of Christian Athletes
8701 Leeds Road
Kansas City,MO64129 		44-0610626 501(c)(3) 7,000 3,000 FMV Non cash items Community growth
(30) Cedar Springs Public Schools
204 E Muskegon Street
Cedar Springs,MI49319 		38-6002060 Governmental Entity 5,700       Nursing & Medical Supplies
(31) Comstock Park Public School District
101 School Street
Comstock Park,MI49321 		38-6002084 Governmental Entity 5,700       Nursing & Medical Supplies
(32) Godfrey-Lee Public School District
1324 Burton St SW
Wyoming,MI49509 		38-6002132 Governmental Entity 5,700       Nursing & Medical Supplies
(33) Kentwood Public Schools
5820 Eastern Ave SE
Kentwood,MI49508 		38-6032022 Governmental Entity 5,700       Nursing & Medical Supplies
(34) Montcalm Area Intermediate School District
621 New Street
PO Box 367
Stanton,MI48888 		38-1715342 Governmental Entity 5,700       Nursing & Medical Supplies
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image
34
3
Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image
0
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2014

Schedule I (Form 990) 2014
Page 2
Part III
Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients		 (c)Amount of
cash grant		 (d)Amount of
non-cash assistance		 (e)Method of valuation (book,
FMV, appraisal, other)		 (f)Description of non-cash assistance
(1) SCHOLARSHIPS 12 12,000 0    












Part IV
Supplemental Information. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.
Return Reference Explanation
Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds Spectrum Health only provides grants to organizations that have a mission and values that closely align with the mission and values of Spectrum Health. Spectrum Health focuses on providing grants to organizations that improve the health of the underserved in the community and/or organizations that increase access to health care. Recipients receiving grants greater than $25,000 are required to submit to Spectrum Health quarterly itemized financial reports. For grants less than $25,000 Spectrum Health documents the restriction of the funds for specific programs that support the underserved or increase access to health care. The purpose of not requesting financial reports for smaller gifts is due to the significant level of effort that it would impose upon the community organizations who often have limited resources to provide the documentation. Spectrum Health provides scholarships to local high school or college students pursuing medical careers. To be eligible for the scholarship students must provide academic transcripts and/or letter of acceptance from an accredited college. Scholarship funds are paid directly to the student's college.
Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Spectrum Health only provides grants to organizations that have a mission and values that closely align with the mission and values of Spectrum Health. Spectrum Health focuses on providing grants to organizations that improve the health of the underserved in the community and/or organizations that increase access to health care. Recipients receiving grants greater than $25,000 are required to submit to Spectrum Health quarterly itemized financial reports. For grants less than $25,000 Spectrum Health documents the restriction of the funds for specific programs that support the underserved or increase access to health care. The purpose of not requesting financial reports for smaller gifts is due to the significant level of effort that it would impose upon the community organizations who often have limited resources to provide the documentation. Spectrum Health provides scholarships to local high school or college students pursuing medical careers. To be eligible for the scholarship students must provide academic transcripts and/or letter of acceptance from an accredited college. Scholarship funds are paid directly to the student's college.
Schedule I (Form 990) 2014


Additional Data


Software ID: 14000329
Software Version: 2014v1.0


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
SchJMediumBullet Attach to Form 990.
SchJMediumBullet Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....
1b
Yes
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..
2
Yes
 
3
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ................
4a
Yes
 
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
Yes
 
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.
(A) Name and Title (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits		 (E) Total of columns
(B)(i)-(D) 		(F) Compensation in column(B) reported as deferred in prior Form 990
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
1Christina Freese-Decker
  See Schedule O 		(i)
(ii)		 509,552
...............................
0 		154,901
...............................
0 		17,094
...............................
0 		110,382
...............................
0 		70,567
...............................
0 		862,496
...............................
0 		38,074
...............................
0
2Kevin Splaine
  President, SHH - Part Year 		(i)
(ii)		 347,572
...............................
0 		901,924
...............................
0 		239,803
...............................
0 		163,594
...............................
0 		48,349
...............................
0 		1,701,242
...............................
0 		139,049
...............................
0
3Randall Stasik
  President, SHGM 		(i)
(ii)		 251,008
...............................
0 		87,371
...............................
0 		4,818
...............................
0 		80,849
...............................
0 		47,517
...............................
0 		471,563
...............................
0 		34,690
...............................
0
4Mark Vipperman
  President, SHL 		(i)
(ii)		 290,447
...............................
0 		43,321
...............................
0 		2,591
...............................
0 		80,825
...............................
0 		53,328
...............................
0 		470,512
...............................
0 		0
...............................
0
5Mary Kay Vandriel
  President, SHBR & SHRC 		(i)
(ii)		 211,031
...............................
0 		40,000
...............................
0 		7,644
...............................
0 		72,573
...............................
0 		33,860
...............................
0 		365,108
...............................
0 		0
...............................
0
6Brian Brasser
  President, SHU & SHK 		(i)
(ii)		 211,756
...............................
0 		50,232
...............................
0 		1,429
...............................
0 		65,597
...............................
0 		47,110
...............................
0 		376,124
...............................
0 		0
...............................
0
7Henry Veenstra
  President, SHZ 		(i)
(ii)		 234,790
...............................
0 		107,761
...............................
0 		3,687
...............................
0 		46,677
...............................
0 		41,672
...............................
0 		434,587
...............................
0 		55,630
...............................
0
8Marc Chircop
  See Schedule O 		(i)
(ii)		 367,980
...............................
0 		242,691
...............................
0 		26,327
...............................
0 		144,756
...............................
0 		64,937
...............................
0 		846,691
...............................
0 		144,187
...............................
0
9Jeffrey Mislevy
  See Schedule O 		(i)
(ii)		 198,737
...............................
0 		86,475
...............................
0 		8,878
...............................
0 		5,149
...............................
0 		44,854
...............................
0 		344,093
...............................
0 		38,584
...............................
0
10Joseph Scallen
  Treasurer, SHCC 		(i)
(ii)		 0
...............................
283,864 		0
...............................
0 		0
...............................
34,564 		0
...............................
0 		0
...............................
527 		0
...............................
318,955 		0
...............................
0
11Ronald Knaus
  See Schedule O 		(i)
(ii)		 0
...............................
557,769 		0
...............................
207,958 		0
...............................
26,084 		0
...............................
206,140 		0
...............................
74,443 		0
...............................
1,072,394 		0
...............................
30,014
12Kevin Cawley
  See Schedule O 		(i)
(ii)		 0
...............................
189,718 		0
...............................
0 		0
...............................
840 		0
...............................
2,091 		0
...............................
6,130 		0
...............................
198,779 		0
...............................
0
13Karen Pakkala
  See Schedule O 		(i)
(ii)		 167,211
...............................
0 		25,027
...............................
0 		797
...............................
0 		9,380
...............................
0 		5,638
...............................
0 		208,053
...............................
0 		0
...............................
0
14Gregory Gadbois MD
  Chair, SHMG 		(i)
(ii)		 240,841
...............................
0 		250
...............................
0 		943
...............................
0 		17,695
...............................
0 		20,048
...............................
0 		279,777
...............................
0 		0
...............................
0
15Jason Slaikeu MD
  See Schedule O 		(i)
(ii)		 455,587
...............................
0 		36,522
...............................
0 		952
...............................
0 		15,600
...............................
0 		19,458
...............................
0 		528,119
...............................
0 		0
...............................
0
16Philip Henderson MD
  Treasurer, SHMG 		(i)
(ii)		 274,710
...............................
0 		47,694
...............................
0 		8,033
...............................
0 		26,000
...............................
0 		24,493
...............................
0 		380,930
...............................
0 		0
...............................
0
17Seth Wolk MD
  See Schedule O 		(i)
(ii)		 0
...............................
614,703 		0
...............................
185,533 		0
...............................
16,750 		0
...............................
54,223 		0
...............................
79,845 		0
...............................
951,054 		0
...............................
0
18Vicki Weaver
  President, SHF 		(i)
(ii)		 262,321
...............................
0 		65,306
...............................
0 		4,832
...............................
0 		23,400
...............................
0 		9,359
...............................
0 		365,218
...............................
0 		0
...............................
0
19Richard Breon
  See Schedule O 		(i)
(ii)		 0
...............................
1,196,841 		0
...............................
733,738 		0
...............................
41,191 		0
...............................
699,013 		0
...............................
193,877 		0
...............................
2,864,660 		0
...............................
134,527
20JOAN A BUDDEN
  Director, SHH 		(i)
(ii)		 0
...............................
387,343 		0
...............................
110,251 		0
...............................
1,567 		0
...............................
136,680 		0
...............................
64,613 		0
...............................
700,454 		0
...............................
455
21William Bush
  Director, SHH - Part Year 		(i)
(ii)		 202,714
...............................
0 		0
...............................
0 		1,081
...............................
0 		4,111
...............................
0 		18,849
...............................
0 		226,755
...............................
0 		0
...............................
0
22David Ottenbaker MD
  See Schedule O 		(i)
(ii)		 339,203
...............................
0 		86,723
...............................
0 		1,534
...............................
0 		23,400
...............................
0 		17,621
...............................
0 		468,481
...............................
0 		0
...............................
0
23Stephen Welsh MD
  Director, SHGM 		(i)
(ii)		 165,819
...............................
0 		0
...............................
0 		338
...............................
0 		6,653
...............................
0 		11,852
...............................
0 		184,662
...............................
0 		0
...............................
0
24Allan Nelson MD
  Director, SHL 		(i)
(ii)		 132,728
...............................
0 		20,000
...............................
0 		1,934
...............................
0 		0
...............................
0 		7,771
...............................
0 		162,433
...............................
0 		0
...............................
0
25Patrick O'Hare
  Director, SHL 		(i)
(ii)		 0
...............................
433,930 		0
...............................
172,933 		0
...............................
20,091 		0
...............................
181,719 		0
...............................
71,283 		0
...............................
879,956 		0
...............................
41,256
26Thomas Campana MD
  Director, SHBR & SHRC - Part Year 		(i)
(ii)		 292,627
...............................
0 		35,250
...............................
0 		3,147
...............................
0 		16,900
...............................
0 		22,191
...............................
0 		370,115
...............................
0 		0
...............................
0
27Scott Grindel
  Director, SHBR & SHRC 		(i)
(ii)		 143,271
...............................
0 		40,245
...............................
0 		3,009
...............................
0 		10,701
...............................
0 		27,038
...............................
0 		224,264
...............................
0 		0
...............................
0
28Ralph Rogers MD
  See Schedule O 		(i)
(ii)		 470,442
...............................
0 		131,352
...............................
0 		14,650
...............................
0 		158,553
...............................
0 		92,871
...............................
0 		867,868
...............................
0 		37,649
...............................
0
29Douglas Apple MD
  Director, SHU & SHK 		(i)
(ii)		 363,801
...............................
0 		104,708
...............................
0 		1,554
...............................
0 		35,056
...............................
0 		49,187
...............................
0 		554,306
...............................
0 		0
...............................
0
30Judy Smith MD
  Director, SHU & SHK 		(i)
(ii)		 446,593
...............................
0 		95,087
...............................
0 		4,396
...............................
0 		6,425
...............................
0 		18,772
...............................
0 		571,273
...............................
0 		0
...............................
0
31Thomas Visser MD
  Director, SHZ 		(i)
(ii)		 529,301
...............................
0 		250
...............................
0 		1,710
...............................
0 		23,400
...............................
0 		20,443
...............................
0 		575,104
...............................
0 		0
...............................
0
32JAY LABINE
  Director, SHCC 		(i)
(ii)		 0
...............................
339,871 		0
...............................
95,877 		0
...............................
1,880 		0
...............................
123,988 		0
...............................
55,869 		0
...............................
617,485 		0
...............................
0
33Lee Begrow DO
  Director, SHMG 		(i)
(ii)		 309,041
...............................
0 		250
...............................
0 		3,114
...............................
0 		26,000
...............................
0 		22,065
...............................
0 		360,470
...............................
0 		0
...............................
0
34James Fahner MD
  Director, SHMG 		(i)
(ii)		 281,152
...............................
0 		22,827
...............................
0 		8,135
...............................
0 		40,075
...............................
0 		21,811
...............................
0 		374,000
...............................
0 		0
...............................
0
35Michael Harrison MD
  Director, SHMG 		(i)
(ii)		 433,248
...............................
0 		89,391
...............................
0 		4,012
...............................
0 		23,400
...............................
0 		27,199
...............................
0 		577,250
...............................
0 		0
...............................
0
36Leslie Jurecko MD
  Director, SHMG 		(i)
(ii)		 193,043
...............................
0 		18,097
...............................
0 		1,521
...............................
0 		12,321
...............................
0 		21,383
...............................
0 		246,365
...............................
0 		0
...............................
0
37Thomas Rupp MD
  Director, SHMG 		(i)
(ii)		 644,053
...............................
0 		250
...............................
0 		2,872
...............................
0 		23,400
...............................
0 		7,214
...............................
0 		677,789
...............................
0 		0
...............................
0
38John Schuen MD
  Director, SHMG 		(i)
(ii)		 268,937
...............................
0 		22,247
...............................
0 		4,307
...............................
0 		23,352
...............................
0 		26,919
...............................
0 		345,762
...............................
0 		0
...............................
0
39Matthew Steensma MD
  Director, SHMG 		(i)
(ii)		 472,181
...............................
0 		250
...............................
0 		1,469
...............................
0 		15,600
...............................
0 		20,273
...............................
0 		509,773
...............................
0 		0
...............................
0
40David Wohns MD
  Director, SHMG 		(i)
(ii)		 0
...............................
516,301 		0
...............................
146,373 		0
...............................
7,524 		0
...............................
33,500 		0
...............................
35,616 		0
...............................
739,314 		0
...............................
0
41Brett Zimmerman DO
  Director, SHMG 		(i)
(ii)		 389,305
...............................
0 		250
...............................
0 		844
...............................
0 		19,500
...............................
0 		21,566
...............................
0 		431,465
...............................
0 		0
...............................
0
42William Jewell
  Secretary, SHH 		(i)
(ii)		 253,266
...............................
0 		78,127
...............................
0 		2,206
...............................
0 		84,417
...............................
0 		43,806
...............................
0 		461,822
...............................
0 		25,294
...............................
0
43Lisa Shannon
  Chief Operating Officer, SHH - Part Year 		(i)
(ii)		 255,058
...............................
0 		160,622
...............................
0 		3,478
...............................
0 		148,808
...............................
0 		63,233
...............................
0 		631,199
...............................
0 		44,099
...............................
0
44Douglas Welday
  VP, Finance, SHH 		(i)
(ii)		 192,717
...............................
0 		15,000
...............................
0 		895
...............................
0 		13,000
...............................
0 		32,361
...............................
0 		253,973
...............................
0 		0
...............................
0
45Kevin Nichols
  VP, Finance, SHGM 		(i)
(ii)		 132,106
...............................
0 		21,413
...............................
0 		193
...............................
0 		2,726
...............................
0 		21,092
...............................
0 		177,530
...............................
0 		0
...............................
0
46Deidre Weller
  VP, Finance, SHGM - Part Year 		(i)
(ii)		 133,329
...............................
0 		20,310
...............................
0 		398
...............................
0 		4,152
...............................
0 		8,215
...............................
0 		166,404
...............................
0 		0
...............................
0
47Kerri Nelson
  VP, Finance, SHL 		(i)
(ii)		 157,365
...............................
0 		16,910
...............................
0 		824
...............................
0 		6,466
...............................
0 		19,027
...............................
0 		200,592
...............................
0 		0
...............................
0
48Annette Cove
  CCO, SHBR - Part Year 		(i)
(ii)		 153,837
...............................
0 		26,518
...............................
0 		0
...............................
0 		0
...............................
0 		7,747
...............................
0 		188,102
...............................
0 		0
...............................
0
49Thomas Knoerl
  VP, Finance, SHBR & SHRC 		(i)
(ii)		 189,649
...............................
0 		30,871
...............................
0 		810
...............................
0 		13,488
...............................
0 		16,925
...............................
0 		251,743
...............................
0 		0
...............................
0
50Ryan Johnson
  VP, Finance, SHU & SHK 		(i)
(ii)		 143,746
...............................
0 		25,013
...............................
0 		306
...............................
0 		6,043
...............................
0 		21,153
...............................
0 		196,261
...............................
0 		0
...............................
0
51Ryan Powers
  VP, Finance, SHZ 		(i)
(ii)		 134,427
...............................
0 		23,503
...............................
0 		925
...............................
0 		5,544
...............................
0 		18,011
...............................
0 		182,410
...............................
0 		0
...............................
0
52Mark Kadlec
  COO, SVP Operations, SHMG - Part Year 		(i)
(ii)		 239,242
...............................
0 		446,427
...............................
0 		100,156
...............................
0 		76,910
...............................
0 		59,013
...............................
0 		921,748
...............................
0 		374,735
...............................
0
53Pauline Krywanski
  SVP, Finance, SHMG 		(i)
(ii)		 290,022
...............................
0 		95,001
...............................
0 		3,090
...............................
0 		107,935
...............................
0 		39,835
...............................
0 		535,883
...............................
0 		34,103
...............................
0
54Julie Lepzinski
  Chief Operating Officer, SHMG 		(i)
(ii)		 204,903
...............................
0 		64,071
...............................
0 		2,066
...............................
0 		18,553
...............................
0 		36,393
...............................
0 		325,986
...............................
0 		17,584
...............................
0
55Thomas Mcgraw
  Secretary, SHMG 		(i)
(ii)		 299,524
...............................
0 		63,395
...............................
0 		7,564
...............................
0 		92,784
...............................
0 		55,643
...............................
0 		518,910
...............................
0 		0
...............................
0
56Erik Stalhandske
  Chief Operating Officer, SHMG - Part Year 		(i)
(ii)		 114,063
...............................
0 		10,000
...............................
0 		7,248
...............................
0 		692
...............................
0 		27,458
...............................
0 		159,461
...............................
0 		0
...............................
0
57Larry Jongekrijg
  CFO, VP Foundation Operations, SHF 		(i)
(ii)		 159,986
...............................
0 		30,522
...............................
0 		508
...............................
0 		9,165
...............................
0 		20,499
...............................
0 		220,680
...............................
0 		0
...............................
0
58Robert Connors
  President, HDVCH, SHH 		(i)
(ii)		 485,104
...............................
0 		320,004
...............................
0 		7,340
...............................
0 		181,349
...............................
0 		65,115
...............................
0 		1,058,912
...............................
0 		226,473
...............................
0
59James Tucci MD
  Physician, SHMG 		(i)
(ii)		 569,191
...............................
0 		1,009,410
...............................
0 		240,694
...............................
0 		169,435
...............................
0 		87,521
...............................
0 		2,076,251
...............................
0 		826,369
...............................
0
60Marcus Haw
  Dept Chief, HDVCH Cardiothorac, SHH 		(i)
(ii)		 991,886
...............................
0 		203,896
...............................
0 		10,062
...............................
0 		28,154
...............................
0 		23,927
...............................
0 		1,257,925
...............................
0 		0
...............................
0
61Konstantin Elisevich
  Academic Chair, Neurosciences, SHMG 		(i)
(ii)		 921,115
...............................
0 		195,422
...............................
0 		7,774
...............................
0 		23,400
...............................
0 		18,535
...............................
0 		1,166,246
...............................
0 		0
...............................
0
62Jason Calhoun
  Dept Chief, Orthopaedics, SHMG 		(i)
(ii)		 841,900
...............................
0 		178,553
...............................
0 		7,524
...............................
0 		5,200
...............................
0 		7,287
...............................
0 		1,040,464
...............................
0 		0
...............................
0
63James Lebolt
  Physician, SHMG 		(i)
(ii)		 933,475
...............................
0 		250
...............................
0 		2,331
...............................
0 		15,600
...............................
0 		25,053
...............................
0 		976,709
...............................
0 		0
...............................
0
64Joseph Fifer
  See Schedule O 		(i)
(ii)		 14,567
...............................
0 		1,318,285
...............................
0 		98
...............................
0 		0
...............................
0 		0
...............................
0 		1,332,950
...............................
0 		1,318,285
...............................
0
65Matthew Van Vranken
  See Schedule O 		(i)
(ii)		 0
...............................
349,602 		0
...............................
3,026,268 		0
...............................
675,069 		0
...............................
285,424 		0
...............................
111,388 		0
...............................
4,447,751 		0
...............................
2,732,648
66John Sella
  Former CFO, SHGM 		(i)
(ii)		 174,701
...............................
0 		35,741
...............................
0 		1,540
...............................
0 		9,250
...............................
0 		18,986
...............................
0 		240,218
...............................
0 		0
...............................
0
67Thomas Daugherty
  Former President, SHBR & SHRC 		(i)
(ii)		 108,418
...............................
0 		63,757
...............................
0 		92,403
...............................
0 		7,436
...............................
0 		18,295
...............................
0 		290,309
...............................
0 		28,457
...............................
0
68Paul Bonis
  See Schedule O 		(i)
(ii)		 313,618
...............................
0 		98,517
...............................
0 		8,109
...............................
0 		135,743
...............................
0 		55,004
...............................
0 		610,991
...............................
0 		31,259
...............................
0
69Joseph Hohenberger
  Former CFO, SHBR 		(i)
(ii)		 76,150
...............................
0 		0
...............................
0 		64,105
...............................
0 		0
...............................
0 		423
...............................
0 		140,678
...............................
0 		0
...............................
0
70James Davidson
  See Schedule O 		(i)
(ii)		 216,831
...............................
0 		44,373
...............................
0 		3,036
...............................
0 		15,582
...............................
0 		19,112
...............................
0 		298,934
...............................
0 		0
...............................
0
71Linda Erickson-Joel
  See Schedule O 		(i)
(ii)		 102,279
...............................
0 		0
...............................
0 		84,752
...............................
0 		1,715
...............................
0 		7,536
...............................
0 		196,282
...............................
0 		0
...............................
0
72Jeffery Lemon
  See Schedule O 		(i)
(ii)		 19,633
...............................
0 		0
...............................
0 		312,624
...............................
0 		0
...............................
0 		0
...............................
0 		332,257
...............................
0 		0
...............................
0
73Mark Guzicki
  See Schedule O 		(i)
(ii)		 226,623
...............................
0 		74,613
...............................
0 		6,116
...............................
0 		16,590
...............................
0 		54,061
...............................
0 		378,003
...............................
0 		26,852
...............................
0
74Kenneth Fawcett Jr MD
  Former Interim President, SHMG 		(i)
(ii)		 0
...............................
375,784 		0
...............................
223,331 		0
...............................
10,491 		0
...............................
155,299 		0
...............................
77,190 		0
...............................
842,095 		0
...............................
53,120
75M Ashraf Mansour
  Former Vice Chair, SHMG 		(i)
(ii)		 589,726
...............................
0 		126,072
...............................
0 		5,152
...............................
0 		23,400
...............................
0 		12,547
...............................
0 		756,897
...............................
0 		0
...............................
0
Schedule J (Form 990) 2014

Schedule J (Form 990) 2014
Page 3
Part III
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.
Return Reference Explanation
Schedule J, Part I, Line 1a First-class or charter travel The organization provided first class travel and/or charter travel for three executive employees. In certain limited situations when commercial air travel was not available for a destination or not efficient due to schedules and/or connections, charter air travel was utilized.
Schedule J, Part I, Line 1a Health or social club dues or initiation fees The organization provided health club dues for eleven executive employees. These amounts were treated as taxable compensation and included in Form W-2.
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation See disclosure on Schedule O for Form 990, Part VI, Sec B, Line 15A
Schedule J, Part I, Line 4a Severance or change-of-control payment $ 90,966 Thomas Daugherty $ 84,126 Linda Erickson-Joel $ 62,813 Joseph Hohenberger $ 96,567 Mark Kadlec $312,624 Jeffery Lemon $228,862 Kevin Splaine $210,680 James Tucci, MD $668,799 Matthew Van Vranken
Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan $ 31,259 Paul Bonis $134,527 Richard Breon $ 455 Joan A. Budden $144,187 Marc Chircop $226,473 Robert Connors $ 28,457 Thomas Daugherty $ 53,120 Kenneth Fawcett, Jr., MD $1,318,285 Joseph Fifer $ 38,074 Christina Freese-Decker $ 26,852 Mark Guzicki $ 25,294 William Jewell $374,735 Mark Kadlec $ 30,014 Ronald Knaus $ 34,103 Pauline Krywanski $ 17,584 Julie Lepzinski $ 38,584 Jeffrey Mislevy $ 41,256 Patrick O'Hare $ 37,649 Ralph Rogers, MD $ 44,099 Lisa Shannon $139,049 Kevin Splaine $ 34,690 Randall Stasik $826,369 James Tucci, MD $2,732,648 Matthew Van Vranken $ 55,630 Henry Veenstra 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. During the year the following individuals participated in the plan(s) but did not receive a distribution: Brian Brasser, Jay Labine, Thomas McGraw, Mark Vipperman, David Wohns. DISTRIBUTIONS REPORTED ON THIS LINE ARE ALSO INCLUDED IN SCHEDULE J, PART II, COLUMN F AS COMPENSATION REPORTED IN A PRIOR YEAR.
Schedule J, Part I, Line 7 Non-fixed payments SCHEDULE J, PART I, LINE 7, IS ANSWERED "YES" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, RECEIVED A NON-FIXED PAYMENT DURING THE YEAR. THE NON-FIXED PAYMENTS ARE INCLUDED IN SCHEDULE J, PART II, COLUMN C.
Schedule J (Form 990) 2014

Additional Data


Software ID: 14000329
Software Version: 2014v1.0
Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number
61-1740292
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A Kent Hospital Financing Authority (2011AB)
  		38-2350002 490580DQ7 06-22-2011 212,859,639 2005B & 2008B1 Revenue Refunding Bonds   X   X   X
B Kent Hospital Financing Authority (2011C)
  		38-2350002 490580ED5 11-09-2011 75,511,075 2008B2 Revenue Refunding Bonds   X   X X  
C Kent Hospital Financing Authority (2008C)
  		38-2350002 490580CY1 09-09-2008 67,200,000 1998B Refunding Bond   X   X X  
D Kent Hospital Financing Authority (2012AB)
  		38-2350002   01-17-2012 112,980,000 2008A1 & 2008B2 Revenue Refunding Bonds   X   X   X
Kent Hospital Financing Authority (2008A & 2008B)
  		38-2350002 490580CW5 04-15-2008 471,211,001 2001B, 2007A & 2007B Refunding Bond   X   X   X
Mason County Hospital Finance Authority (2012A)
  		38-6004870   06-15-2012 10,000,000 2012A Revenue Refunding Bond   X   X   X
Kent Hospital Financing Authority (2014AB)
  		38-2350002   01-15-2014 111,850,000 2002, 2007, 2008A2 & 2010 Revenue Refunding Bonds   X   X X  
Mason County Hospital Finance Authority (2012B)
  		38-6004870   08-14-2014 8,475,000 2012B Revenue Bond   X   X   X
Kent Hospital Financing Authority (2015A)
  		38-2350002 490580EG8 01-13-2015 78,400,000 Revenue Refunding Bonds   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 20,402,750 0 9,400,000 0
2 Amount of bonds legally defeased . . . . . . . . . . . 0 0 0 0
3 Total proceeds of issue . . . . . . . . . . . . . . 212,859,639 75,511,075 67,200,000 112,980,000
4 Gross proceeds in reserve funds . . . . . . . . . . . . 0 0 0 0
5 Capitalized interest from proceeds . . . . . . . . . . . 0 0 0 0
6 Proceeds in refunding escrows . . . . . . . . . . . . 0 0 0 0
7 Issuance costs from proceeds . . . . . . . . . . . . 1,359,065 836,075 0 255,000
8 Credit enhancement from proceeds . . . . . . . . . . . 0 0 0 0
9 Working capital expenditures from proceeds . . . . . . . . . 0 0 0 0
10 Capital expenditures from proceeds . . . . . . . . . . . 50,000,574 0 0 0
11 Other spent proceeds . . . . . . . . . . . . . . 161,500,000 74,675,000 67,200,000 112,725,000
12 Other unspent proceeds . . . . . . . . . . . . . . 0 0 0 0
13 Year of substantial completion . . . . . . . . . . . . 2010 2011 2008 2012
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . . X   X   X   X  
15 Were the bonds issued as part of an advance refunding issue? . . . . .   X   X   X   X
16 Has the final allocation of proceeds been made? . . . . . . . . X   X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X   X   X  
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X   X   X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X   X   X   X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2014
Schedule K (Form 990) 2014
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . . X   X   X   X  
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? X   X   X   X  
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . X   X   X   X  
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X   X   X   X  
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0 %     0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet 0 %     0 %
6 Total of lines 4 and 5 . . . . . . . . . . . . . 0 % 0 % 0 % 0 %
7 Does the bond issue meet the private security or payment test? . . . . .   X   X   X   X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X   X   X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. 0 %     0 %
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X   X   X   X  
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? . .   X   X   X   X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .                
b Exception to rebate? . . . . . . . .                
c No rebate due? . . . . . . . . X   X   X   X  
If "Yes" to line 2c, provide in Part VI the date the rebate
computation was performed . . . . . .
3 Is the bond issue a variable rate issue? . . . . X     X X   X  
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X   X   X
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of hedge . . . . . . . . . . 0.0 0.0 0.0 0.0
d Was the hedge superintegrated? . . . .                
e Was the hedge terminated? . . . . . .                
Schedule K (Form 990) 2014
Schedule K (Form 990) 2014
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .   X   X   X   X
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . . 0.0     0.0
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .                
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? . . . X   X   X   X  
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
Schedule K, Part I Tax Exempt Bonds BONDS ARE ISSUED ON BEHALF OF AN OBLIGATED GROUP AND DESIGNATED AFFILIATES UNDER the 1998 Master Trust Indenture (MTI). ALL OBLIGATED GROUP MEMBERS AND/OR DESIGNATED AFFILIATES ARE PART OF THE SAME HEALTH SYSTEM AND ARE TAX-EXEMPT 501(C)(3) CHARITABLE ORGANIZATIONS. THE 2015a BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: *SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2014AB BOND IS ATTRIBUTABLE TO THREE LEGAL ENTITIES WITHIN THE OBLIGATED GROUP: *SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) *NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION (EIN 38-1359517) *ZEELAND COMMUNITY HOSPITAL (EIN 38-1411184) THE 2012AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2011C BOND IS ATTRIBUTABLE TO TWO LEGAL ENTITIES WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) * SPECTRUM HEALTH UNITED (EIN 38-1358412) THE 2011AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2008C BOND IS ATTRIBUTABLE TO FOUR LEGAL ENTITIES WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) * SPECTRUM HEALTH CONTINUING CARE CENTER (EIN 38-2415333) * SPECTRUM HEALTH CONTINUING CARE (EIN 38-3242232) * SPECTRUM HEALTH WORTH SERVICES (EIN 38-2786617) THE 2008AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529)
Schedule K, Part I Tax Exempt Bonds The Mason County Hospital Finance Authority 2012A and 2012B Bonds are Attributable to One Legal Entity: *Memorial Medical Center of West Michigan (EIN 38-1359266) The Mason County Hospital Finance Authority 2012B Bonds were converted from taxable to tax-exempt bonds on August 14, 2014.
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2011AB) 2005B & 2008B1 Revenue Refunding Bonds
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2011AB) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2011C) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2008C) The calculation for computing no rebate due was performed on 07/15/2009
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2012AB) 2008A1 & 2008B2 Revenue Refunding Bonds
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2012AB) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2008A & 2008B) 2001B, 2007A & 2007B Refunding Bond
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2008A & 2008B) The calculation for computing no rebate due was performed on 07/15/2009
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Mason County Hospital Finance Authority (2012A) The calculation for computing no rebate due was performed on 03/09/2015
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2014AB) 2002, 2007, 2008A2 & 2010 Revenue Refunding Bonds
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2014AB) The calculation for computing no rebate due was performed on 06/18/2014
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Mason County Hospital Finance Authority (2012B) The calculation for computing no rebate due was performed on 03/09/2015
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2015A) The calculation for computing no rebate due was performed on 06/03/2015
Schedule K (Form 990) 2014

Additional Data


Software ID: 14000329
Software Version: 2014v1.0

Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number
61-1740292
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A Kent Hospital Financing Authority (2011AB)
  		38-2350002 490580DQ7 06-22-2011 212,859,639 2005B & 2008B1 Revenue Refunding Bonds   X   X   X
B Kent Hospital Financing Authority (2011C)
  		38-2350002 490580ED5 11-09-2011 75,511,075 2008B2 Revenue Refunding Bonds   X   X X  
C Kent Hospital Financing Authority (2008C)
  		38-2350002 490580CY1 09-09-2008 67,200,000 1998B Refunding Bond   X   X X  
D Kent Hospital Financing Authority (2012AB)
  		38-2350002   01-17-2012 112,980,000 2008A1 & 2008B2 Revenue Refunding Bonds   X   X   X
Kent Hospital Financing Authority (2008A & 2008B)
  		38-2350002 490580CW5 04-15-2008 471,211,001 2001B, 2007A & 2007B Refunding Bond   X   X   X
Mason County Hospital Finance Authority (2012A)
  		38-6004870   06-15-2012 10,000,000 2012A Revenue Refunding Bond   X   X   X
Kent Hospital Financing Authority (2014AB)
  		38-2350002   01-15-2014 111,850,000 2002, 2007, 2008A2 & 2010 Revenue Refunding Bonds   X   X X  
Mason County Hospital Finance Authority (2012B)
  		38-6004870   08-14-2014 8,475,000 2012B Revenue Bond   X   X   X
Kent Hospital Financing Authority (2015A)
  		38-2350002 490580EG8 01-13-2015 78,400,000 Revenue Refunding Bonds   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 20,402,750 0 9,400,000 0
2 Amount of bonds legally defeased . . . . . . . . . . . 0 0 0 0
3 Total proceeds of issue . . . . . . . . . . . . . . 212,859,639 75,511,075 67,200,000 112,980,000
4 Gross proceeds in reserve funds . . . . . . . . . . . . 0 0 0 0
5 Capitalized interest from proceeds . . . . . . . . . . . 0 0 0 0
6 Proceeds in refunding escrows . . . . . . . . . . . . 0 0 0 0
7 Issuance costs from proceeds . . . . . . . . . . . . 1,359,065 836,075 0 255,000
8 Credit enhancement from proceeds . . . . . . . . . . . 0 0 0 0
9 Working capital expenditures from proceeds . . . . . . . . . 0 0 0 0
10 Capital expenditures from proceeds . . . . . . . . . . . 50,000,574 0 0 0
11 Other spent proceeds . . . . . . . . . . . . . . 161,500,000 74,675,000 67,200,000 112,725,000
12 Other unspent proceeds . . . . . . . . . . . . . . 0 0 0 0
13 Year of substantial completion . . . . . . . . . . . . 2010 2011 2008 2012
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . . X   X   X   X  
15 Were the bonds issued as part of an advance refunding issue? . . . . .   X   X   X   X
16 Has the final allocation of proceeds been made? . . . . . . . . X   X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X   X   X  
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X   X   X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X   X   X   X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2014
Schedule K (Form 990) 2014
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . . X   X   X   X  
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? X   X   X   X  
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . X   X   X   X  
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X   X   X   X  
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0 %     0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet 0 %     0 %
6 Total of lines 4 and 5 . . . . . . . . . . . . . 0 % 0 % 0 % 0 %
7 Does the bond issue meet the private security or payment test? . . . . .   X   X   X   X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X   X   X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. 0 %     0 %
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X   X   X   X  
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? . .   X   X   X   X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .                
b Exception to rebate? . . . . . . . .                
c No rebate due? . . . . . . . . X   X   X   X  
If "Yes" to line 2c, provide in Part VI the date the rebate
computation was performed . . . . . .
3 Is the bond issue a variable rate issue? . . . . X     X X   X  
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X   X   X
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of hedge . . . . . . . . . . 0.0 0.0 0.0 0.0
d Was the hedge superintegrated? . . . .                
e Was the hedge terminated? . . . . . .                
Schedule K (Form 990) 2014
Schedule K (Form 990) 2014
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .   X   X   X   X
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . . 0.0     0.0
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .                
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? . . . X   X   X   X  
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
Schedule K, Part I Tax Exempt Bonds BONDS ARE ISSUED ON BEHALF OF AN OBLIGATED GROUP AND DESIGNATED AFFILIATES UNDER the 1998 Master Trust Indenture (MTI). ALL OBLIGATED GROUP MEMBERS AND/OR DESIGNATED AFFILIATES ARE PART OF THE SAME HEALTH SYSTEM AND ARE TAX-EXEMPT 501(C)(3) CHARITABLE ORGANIZATIONS. THE 2015a BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: *SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2014AB BOND IS ATTRIBUTABLE TO THREE LEGAL ENTITIES WITHIN THE OBLIGATED GROUP: *SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) *NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION (EIN 38-1359517) *ZEELAND COMMUNITY HOSPITAL (EIN 38-1411184) THE 2012AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2011C BOND IS ATTRIBUTABLE TO TWO LEGAL ENTITIES WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) * SPECTRUM HEALTH UNITED (EIN 38-1358412) THE 2011AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2008C BOND IS ATTRIBUTABLE TO FOUR LEGAL ENTITIES WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) * SPECTRUM HEALTH CONTINUING CARE CENTER (EIN 38-2415333) * SPECTRUM HEALTH CONTINUING CARE (EIN 38-3242232) * SPECTRUM HEALTH WORTH SERVICES (EIN 38-2786617) THE 2008AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529)
Schedule K, Part I Tax Exempt Bonds The Mason County Hospital Finance Authority 2012A and 2012B Bonds are Attributable to One Legal Entity: *Memorial Medical Center of West Michigan (EIN 38-1359266) The Mason County Hospital Finance Authority 2012B Bonds were converted from taxable to tax-exempt bonds on August 14, 2014.
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2011AB) 2005B & 2008B1 Revenue Refunding Bonds
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2011AB) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2011C) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2008C) The calculation for computing no rebate due was performed on 07/15/2009
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2012AB) 2008A1 & 2008B2 Revenue Refunding Bonds
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2012AB) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2008A & 2008B) 2001B, 2007A & 2007B Refunding Bond
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2008A & 2008B) The calculation for computing no rebate due was performed on 07/15/2009
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Mason County Hospital Finance Authority (2012A) The calculation for computing no rebate due was performed on 03/09/2015
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2014AB) 2002, 2007, 2008A2 & 2010 Revenue Refunding Bonds
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2014AB) The calculation for computing no rebate due was performed on 06/18/2014
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Mason County Hospital Finance Authority (2012B) The calculation for computing no rebate due was performed on 03/09/2015
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2015A) The calculation for computing no rebate due was performed on 06/03/2015
Schedule K (Form 990) 2014

Additional Data


Software ID: 14000329
Software Version: 2014v1.0

Schedule K
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Information on Tax Exempt Bonds
SchKMediumBullet Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet Attach to Form 990.
SchKMediumBulletInformation about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number
61-1740292
Part I
Bond Issues
(a) Issuer name (b) Issuer EIN (c) CUSIP # (d) Date issued (e) Issue price (f) Description of purpose (g) Defeased (h) On
behalf of
issuer 		(i) Pool
financing
Yes No Yes No Yes No
A Kent Hospital Financing Authority (2011AB)
  		38-2350002 490580DQ7 06-22-2011 212,859,639 2005B & 2008B1 Revenue Refunding Bonds   X   X   X
B Kent Hospital Financing Authority (2011C)
  		38-2350002 490580ED5 11-09-2011 75,511,075 2008B2 Revenue Refunding Bonds   X   X X  
C Kent Hospital Financing Authority (2008C)
  		38-2350002 490580CY1 09-09-2008 67,200,000 1998B Refunding Bond   X   X X  
D Kent Hospital Financing Authority (2012AB)
  		38-2350002   01-17-2012 112,980,000 2008A1 & 2008B2 Revenue Refunding Bonds   X   X   X
Kent Hospital Financing Authority (2008A & 2008B)
  		38-2350002 490580CW5 04-15-2008 471,211,001 2001B, 2007A & 2007B Refunding Bond   X   X   X
Mason County Hospital Finance Authority (2012A)
  		38-6004870   06-15-2012 10,000,000 2012A Revenue Refunding Bond   X   X   X
Kent Hospital Financing Authority (2014AB)
  		38-2350002   01-15-2014 111,850,000 2002, 2007, 2008A2 & 2010 Revenue Refunding Bonds   X   X X  
Mason County Hospital Finance Authority (2012B)
  		38-6004870   08-14-2014 8,475,000 2012B Revenue Bond   X   X   X
Kent Hospital Financing Authority (2015A)
  		38-2350002 490580EG8 01-13-2015 78,400,000 Revenue Refunding Bonds   X   X   X
Part II
Proceeds
A B C D
1 Amount of bonds retired . . . . . . . . . . . . . . 20,402,750 0 9,400,000 0
2 Amount of bonds legally defeased . . . . . . . . . . . 0 0 0 0
3 Total proceeds of issue . . . . . . . . . . . . . . 212,859,639 75,511,075 67,200,000 112,980,000
4 Gross proceeds in reserve funds . . . . . . . . . . . . 0 0 0 0
5 Capitalized interest from proceeds . . . . . . . . . . . 0 0 0 0
6 Proceeds in refunding escrows . . . . . . . . . . . . 0 0 0 0
7 Issuance costs from proceeds . . . . . . . . . . . . 1,359,065 836,075 0 255,000
8 Credit enhancement from proceeds . . . . . . . . . . . 0 0 0 0
9 Working capital expenditures from proceeds . . . . . . . . . 0 0 0 0
10 Capital expenditures from proceeds . . . . . . . . . . . 50,000,574 0 0 0
11 Other spent proceeds . . . . . . . . . . . . . . 161,500,000 74,675,000 67,200,000 112,725,000
12 Other unspent proceeds . . . . . . . . . . . . . . 0 0 0 0
13 Year of substantial completion . . . . . . . . . . . . 2010 2011 2008 2012
Yes No Yes No Yes No Yes No
14 Were the bonds issued as part of a current refunding issue? . . . . . X   X   X   X  
15 Were the bonds issued as part of an advance refunding issue? . . . . .   X   X   X   X
16 Has the final allocation of proceeds been made? . . . . . . . . X   X   X   X  
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . . X   X   X   X  
Part III
Private Business Use
A B C D
Yes No Yes No Yes No Yes No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .   X   X   X   X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .   X   X   X   X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2014
Schedule K (Form 990) 2014
Page 2
Part III
Private Business Use (Continued)
A B C D
Yes No Yes No Yes No Yes No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . . . . . X   X   X   X  
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? X   X   X   X  
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . . X   X   X   X  
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? X   X   X   X  
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . SchKMediumBullet 0 %     0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . . SchKMediumBullet 0 %     0 %
6 Total of lines 4 and 5 . . . . . . . . . . . . . 0 % 0 % 0 % 0 %
7 Does the bond issue meet the private security or payment test? . . . . .   X   X   X   X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .   X   X   X   X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. 0 %     0 %
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .                
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1.141-12 and 1.145-2? . . . . . . . 		X   X   X   X  
Part IV
Arbitrage
A B C D
Yes No Yes No Yes No Yes No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? . .   X   X   X   X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .                
b Exception to rebate? . . . . . . . .                
c No rebate due? . . . . . . . . X   X   X   X  
If "Yes" to line 2c, provide in Part VI the date the rebate
computation was performed . . . . . .
3 Is the bond issue a variable rate issue? . . . . X     X X   X  
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X   X   X   X
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of hedge . . . . . . . . . . 0.0 0.0 0.0 0.0
d Was the hedge superintegrated? . . . .                
e Was the hedge terminated? . . . . . .                
Schedule K (Form 990) 2014
Schedule K (Form 990) 2014
Page 3
Part IV
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .   X   X   X   X
b Name of provider . . . . . . . . .  
  		 
  		 
  		 
 
c Term of GIC . . . . . . . . . . 0.0     0.0
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . .                
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .   X   X   X   X
7 Has the organization established written procedures to monitor the requirements of section 148? . . . X   X   X   X  
Part V
Procedures To Undertake Corrective Action
A B C D
Yes No Yes No Yes No Yes No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? X   X   X   X  
Part VI
Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).
Return Reference Explanation
Schedule K, Part I Tax Exempt Bonds BONDS ARE ISSUED ON BEHALF OF AN OBLIGATED GROUP AND DESIGNATED AFFILIATES UNDER the 1998 Master Trust Indenture (MTI). ALL OBLIGATED GROUP MEMBERS AND/OR DESIGNATED AFFILIATES ARE PART OF THE SAME HEALTH SYSTEM AND ARE TAX-EXEMPT 501(C)(3) CHARITABLE ORGANIZATIONS. THE 2015a BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: *SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2014AB BOND IS ATTRIBUTABLE TO THREE LEGAL ENTITIES WITHIN THE OBLIGATED GROUP: *SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) *NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION (EIN 38-1359517) *ZEELAND COMMUNITY HOSPITAL (EIN 38-1411184) THE 2012AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2011C BOND IS ATTRIBUTABLE TO TWO LEGAL ENTITIES WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) * SPECTRUM HEALTH UNITED (EIN 38-1358412) THE 2011AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) THE 2008C BOND IS ATTRIBUTABLE TO FOUR LEGAL ENTITIES WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) * SPECTRUM HEALTH CONTINUING CARE CENTER (EIN 38-2415333) * SPECTRUM HEALTH CONTINUING CARE (EIN 38-3242232) * SPECTRUM HEALTH WORTH SERVICES (EIN 38-2786617) THE 2008AB BOND IS ATTRIBUTABLE TO ONE LEGAL ENTITY WITHIN THE OBLIGATED GROUP: * SPECTRUM HEALTH HOSPITALS (EIN 38-1360529)
Schedule K, Part I Tax Exempt Bonds The Mason County Hospital Finance Authority 2012A and 2012B Bonds are Attributable to One Legal Entity: *Memorial Medical Center of West Michigan (EIN 38-1359266) The Mason County Hospital Finance Authority 2012B Bonds were converted from taxable to tax-exempt bonds on August 14, 2014.
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2011AB) 2005B & 2008B1 Revenue Refunding Bonds
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2011AB) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2011C) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2008C) The calculation for computing no rebate due was performed on 07/15/2009
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2012AB) 2008A1 & 2008B2 Revenue Refunding Bonds
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2012AB) The calculation for computing no rebate due was performed on 08/13/2012
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2008A & 2008B) 2001B, 2007A & 2007B Refunding Bond
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2008A & 2008B) The calculation for computing no rebate due was performed on 07/15/2009
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Mason County Hospital Finance Authority (2012A) The calculation for computing no rebate due was performed on 03/09/2015
Schedule K, Part I, Column (f) Description Of Purpose Issuer name: Kent Hospital Financing Authority (2014AB) 2002, 2007, 2008A2 & 2010 Revenue Refunding Bonds
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2014AB) The calculation for computing no rebate due was performed on 06/18/2014
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Mason County Hospital Finance Authority (2012B) The calculation for computing no rebate due was performed on 03/09/2015
Schedule K, Part IV, Line 2c Rebate Calculation Issuer name: Kent Hospital Financing Authority (2015A) The calculation for computing no rebate due was performed on 06/03/2015
Schedule K (Form 990) 2014

Additional Data


Software ID: 14000329
Software Version: 2014v1.0

Schedule L
(Form 990 or 990-EZ)
Department of the Treasury
Internal Revenue Service
Transactions with Interested Persons
MediumBullet Complete if the organization answered
"Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
MediumBullet Attach to Form 990 or Form 990-EZ.
MediumBulletInformation about Schedule L (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Part I
Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.
1(a) Name of disqualified person (b) Relationship between disqualified person and organization (c) Description of transaction (d) Corrected?
Yes No





2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section 4958. ........................... Bullet Image$
 
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ....... Bullet Image$
 

Part II
Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22
(a) Name of interested person (b) Relationship with organization (c) Purpose of loan (d) Loan to or from the organization? (e)Original principal amount (f)Balance due (g) In default? (h) Approved by board or committee? (i)Written agreement?
To From Yes No Yes No Yes No
(1) DAVID OTTENBAKER MD
  		DIRECTOR, SHMG TUITION ASSISTANCE   X 36,000 36,000   No   No Yes  
Total ......Small Bullet $ 36,000
Part III
Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of assistance (d) Type of assistance (e) Purpose of assistance
(1) Jennifer Vipperman
  		Daughter of Officer and Director, SHL 1,601 Tuition Assistance Continuing Education
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 50056A
Schedule L (Form 990 or 990-EZ) 2014
Schedule L (Form 990 or 990-EZ) 2014
Page 2
Part IV
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person (b) Relationship between interested person and the organization (c) Amount of transaction (d) Description of transaction (e) Sharing of organization's revenues?
Yes No
(1) AMWAY HOTEL CORPORATION
  		BUSINESS 262,540 SHF-SEE SCH L, PART V   No
(2) Dr Allan Nelson
  		Business 128,600 SHL-See Sch L, Part V   No
(3) MARLENE HOLSTINE
  		FAMILY 104,205 SHZ-SEE SCH L, PART V   No
(4) LORI BRUINS
  		FAMILY 64,474 SHZ-SEE SCH L, PART V   No
(5) JENNIFER VIPPERMAN
  		FAMILY 38,422 SHL-SEE SCH L, PART V   No
(6) KELLY JOHNSON
  		FAMILY 36,430 SHU-SEE SCH L, PART V   No
(7) MARY HENRY
  		FAMILY 36,416 SHGM-SEE SCH L, PART V   No
(8) ANDREW ARMSTRONG
  		FAMILY 25,989 SHH-SEE SCH L, PART V   No
(9) THOMAS KNOERL II
  		FAMILY 23,719 SHRC-SEE SCH L, PART V   No
(10) AMBER NICHOLS
  		FAMILY 14,291 SHH-SEE SCH L, PART V   No
(11) JACOB SELLA
  		FAMILY 13,783 SHGM-SEE SCH L, PART V   No
(12) JENNIFER MCGRAW
  		FAMILY 12,278 SHMG-SEE SCH L, PART V   No
Part V
Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).
Return Reference Explanation
Schedule L, Part V SHH FAMILY RELATIONSHIPS WITH INTERESTED PERSONS DR. THOMAS MALVITZ, A MEMBER OF SHH'S BOARD OF DIRECTORS, HAS A SON THAT IS EMPLOYED BY SHH. (PART IV, LINE 8) DR. WILLIAM BUSH, A MEMBER OF SHH'S BOARD OF DIRECTORS, HAS A DAUGHTER-IN-LAW THAT IS EMPLOYED BY SHH. (PART IV, LINE 10)
Schedule L, Part V SHZ FAMILY RELATIONSHIPS WITH INTERESTED PERSONS MR. STAN KONYNENBELT, A MEMBER OF SHZ'S BOARD OF DIRECTORS, HAS A SIBLING THAT IS EMPLOYED BY SHZ. (PART IV, LINE 3) MR. HENRY VEENSTRA, AN OFFICER AND MEMBER OF SHZ'S BOARD OF DIRECTORS, HAS A DAUGHTER THAT IS EMPLOYED BY SHZ. (PART IV, LINE 4)
Schedule L, Part V SHU FAMILY RELATIONSHIPS WITH INTERESTED PERSONS MR. RYAN JOHNSON, AN OFFICER OF SHU, HAS A SPOUSE THAT IS EMPLOYED BY SHU. (PART IV, LINE 6)
Schedule L, Part V SHGM FAMILY RELATIONSHIPS WITH INTERESTED PERSONS MR. DONALD HENRY, A MEMBER OF SHGM'S BOARD OF DIRECTORS, HAS A SPOUSE THAT IS EMPLOYED BY SHGM. (PART IV, LINE 7) MR. JOHN SELLA, A FORMER OFFICER OF SHGM, HAS A SON THAT IS EMPLOYED BY SHGM. (PART IV, LINE 11)
Schedule L, Part V SHF BUSINESS RELATIONSHIPS WITH INTERESTED PERSONS MS. MARIA DEVOS, A MEMBER OF SHF'S BOARD OF DIRECTORS, HAS AN INDIRECT OWNERSHIP INTEREST IN A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH SHF. (PART IV, LINE 1)
Schedule L, Part V SHMG FAMILY RELATIONSHIPS WITH INTERESTED PERSONS MR. THOMAS MCGRAW, AN OFFICER OF SHMG, HAS A DAUGHTER THAT IS EMPLOYED BY SHMG. (PART IV, LINE 12)
Schedule L, Part V SHL BUSINESS AND FAMILY RELATIONSHIPS WITH INTERESTED PERSONS DR. ALLAN NELSON, A MEMBER OF SHL'S BOARD OF DIRECTORS, HAS A BUSINESS RELATIONSHIP WITH SHL. (PART IV, LINE 2) MR. MARK VIPPERMAN, AN OFFICER AND MEMBER OF SHL'S BOARD OF DIRECTORS, HAS A DAUGHTER THAT IS EMPLOYED BY SHL. (PART IV, LINE 5)
Schedule L, Part V SHRC FAMILY RELATIONSHIPS WITH INTERESTED PERSONS MR. THOMAS KNOERL, AN OFFICER OF SHRC, HAS A SON THAT IS EMPLOYED BY SHRC. (PART IV, LINE 9)
Schedule L (Form 990 or 990-EZ) 2014

Additional Data


Software ID: 14000329
Software Version: 2014v1.0




SCHEDULE M
(Form 990)

Department of the Treasury
Internal Revenue Service
Noncash Contributions
Right pointing arrow large imageComplete if the organizations answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image Attach to Form 990.
Right pointing arrow large imageInformation about Schedule M (Form 990) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Part I
Types of Property
(a)
Check if applicable 		(b)
Number of contributions or items contributed 		(c)
Noncash contribution amounts reported on
Form 990, Part VIII, line 1g 		(d)
Method of determining
noncash contribution amounts
1 Art—Works of art ....        
2 Art—Historical treasures .        
3 Art—Fractional interests ..        
4 Books and publications .. X 8,335 Market value
5 Clothing and household
goods ....... 		X 27,616 Market value
6 Cars and other vehicles ..        
7 Boats and planes ....        
8 Intellectual property ...        
9 Securities—Publicly traded .        
10 Securities—Closely held stock .        
11 Securities—Partnership, LLC,
or trust interests .... 		       
12 Securities—Miscellaneous ..        
13 Qualified conservation
contribution—Historic
structures ..... 		       
14 Qualified conservation
contribution—Other ... 		       
15 Real estate—Residential .        
16 Real estate—Commercial ..        
17 Real estate—Other ...        
18 Collectibles .....        
19 Food inventory ... X 24 3,053 Market value
20 Drugs and medical supplies .        
21 Taxidermy ......        
22 Historical artifacts ....        
23 Scientific specimens ..        
24 Archeological artifacts ...        
25 Other Right pointing arrow large image ( Certificates/Events ) X 479 105,977 Market value
26 Other Right pointing arrow large image ( Various ) X 227 200,020 Market value
27 Other Right pointing arrow large image( )
28 Other Right pointing arrow large image ( )
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...
29
0
Yes
No
30a
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period? ..................
30a
 
No
b
If "Yes," describe the arrangement in Part II.
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
Yes
 
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? ..........................
32a
 
No
b
If "Yes," describe in Part II.
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II.
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 51227J
Schedule M (Form 990) (2014)
Schedule M (Form 990) (2014)
Page 2
Part II
Supplemental Information. Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference Explanation
Schedule M, Part I Explanations of reporting method for number of contributions Food inventory: Number of Contributions Other: Number of Contributions Other: Number of Contributions
Schedule M (Form 990) (2014)
Additional Data


Software ID: 14000329
Software Version: 2014v1.0
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2014
Open to Public
Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Return Reference Explanation
Form 990, Part III, Line 4a SPECTRUM HEALTH HOSPITAL GROUP, CONTINUED SPECTRUM HEALTH HOSPITAL GROUP SPECTRUM HEALTH HOSPITALS - GRAND RAPIDS ("SHH") CONSISTS OF BLODGETT HOSPITAL & BUTTERWORTH HOSPITAL (THE CAMPUS OF WHICH INCLUDES THE HELEN DEVOS CHILDREN'S HOSPITAL, THE FRED AND LENA MEIJER HEART CENTER, LEMMEN- HOLTON CANCER PAVILION) WITH APPROXIMATELY 1,140 LICENSED BEDS COMBINED. THE HOSPITALS ARE ACUTE CARE INPATIENT FACILITIES WHICH INCLUDE SPECIALTY CRITICAL CARE UNITS & OUTPATIENT SERVICES. BUTTERWORTH IS THE ONLY LEVEL I TRAUMA CENTER IN WEST MICHIGAN. BLODGETT IS HOME TO THE CENTER FOR ACUTE REHABILITATION, A 30-BED INPATIENT FACILITY HELPING PATIENTS REGAIN INDEPENDENCE. HELEN DEVOS CHILDREN'S HOSPITAL IS MICHIGAN'S LARGEST NEONATAL CENTER, CARING FOR MORE THAN 1,500 CRITICALLY ILL AND PREMATURE BABIES ANNUALLY. THE FRED AND LENA MEIJER HEART CENTER IS A LEADER IN HEART AND VASCULAR CARE IN THE REGION, STATE, AND NATION. LEMMEN-HOLTON CANCER PAVILION IS THE LARGEST CANCER SERVICES PROVIDER IN THE REGION. TOGETHER THESE RESOURCES PROVIDE A COORDINATED CONTINUUM OF HEALTH CARE SERVICES TO THE CITIZENS OF WEST MICHIGAN AND TREAT ALL PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. NOTABLE HIGHLIGHTS FOR THE YEAR INCLUDE: - BUTTERWORTH HOSPITAL RECEIVED THE PRESTIGIOUS INTERNATIONAL RECOGNITION AS BABY-FRIENDY DESIGNATED BIRTH FACILITY BY BABY-FRIENDLY USA, INC. THIS DESIGNATION RECOGNIZES HOSPITALS AND BIRTHING CENTERS THAT OFFER AN OPTIMAL LEVEL OF CARE FOR INFANT FEEDING AND MOTHER/BABY BONDING. - THE FRED AND LENA MEIJER HEART CENTER CELEBRATED A DECADE OF ADVANCED HEART AND VASCULAR CARE. SPECTRUM HEALTH IS NOW THE STATE'S LEADER FOR ADVANCED LIFESAVING CARDIOVASCULAR MEDICINE AND ONE OF THE LEADING HEART CENTERS IN THE NATION. -THE HELEN DEVOS CHILDREN'S HOSPITAL PEDIATRIC ONCOLOGY TRANSLATION RESEARCH PROGRAM OFFERED PHASE I AND PHASE II TREATMENT TRIALS FOR HIGHER RISK CHILDHOOD CANCERS. SPECTRUM HEALTH HOSPITAL GROUP - COMMUNITY HOSPITALS SPECTRUM HEALTH HOSPITAL GROUP INCLUDES EIGHT COMMUNITY HOSPITALS LOCATED ACROSS WESTERN MICHIGAN, ALL DEDICATED TO THE COMMUNITIES THEY SERVE. THE SPECTRUM HEALTH HOSPITAL GROUP ACTIVITIES INCLUDED ON THE GROUP RETURN INCLUDE THE ACTIVITIES OF SEVEN OF THE COMMUNITY HOSPITALS, AS IDENTIFIED BELOW. PENNOCK HOSPITAL D/B/A SPECTRUM HEALTH PENNOCK, THE EIGHTH COMMUNITY HOSPITAL WILL FILE A STAND ALONE FORM 990 WITH THE INTERNAL REVENUE SERVICE FOR FY2015. -NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION D/B/A SPECTRUM HEALTH GERBER MEMORIAL ("SHGM") -MEMORIAL MEDICAL CENTER OF WEST MICHIGAN D/B/A SPECTRUM HEALTH LUDINGTON ("SHL") -MECOSTA COUNTY MEDICAL CENTER D/B/A SPECTRUM HEALTH BIG RAPIDS ("SHBR") -REED CITY HOSPITAL CORPORATION D/B/A SPECTRUM HEALTH REED CITY ("SHRC") -SPECTRUM HEALTH UNITED ("SHU") -SPECTRUM HEALTH KELSEY ("SHK") -ZEELAND COMMUNITY HOSPITAL D/B/A SPECTRUM HEALTH ZEELAND COMMUNITY HOSPITAL ("SHZ") THE COMMUNITY HOSPITALS OF SPECTRUM HEALTH HOSPITAL GROUP PROVIDE APPROXIMATELY 450 LICENSED BEDS COMBINED AND OFFER A COMPLETE RANGE OF AWARD WINNING MEDICAL AND SURGICAL SERVICES, REGARDLESS OF A PATIENT'S ABILITY TO PAY, TO THE RESIDENTS AND VISITORS OF THE HOSPITALS' LOCAL COMMUNITIES. SERVICES OFFERED BY THE COMMUNITY HOSPITALS INCLUDE 24-HOUR EMERGENCY DEPARTMENTS, ACUTE INTENSIVE CARE, OBSTETRICS, SKILLED NURSING, AND OUTPATIENT SERVICES INCLUDING LAB, IMAGING, PHYSICAL THERAPY AND SPORTS MEDICINE. IN ORDER TO GIVE BACK TO THE COMMUNITIES IN WHICH THEY SERVE, THE COMMUNITY HOSPITALS OFFER SERVICES AND PROGRAMS AVAILABLE TO ALL MEMBERS OF THE COMMUNITY AND LOCAL SCHOOLS. EXAMPLES OF THESE SERVICES INCLUDE: FLU SHOT CLINICS, HEALTH FAIRS, CANCER SCREENINGS, LOW-COST SPORTS PHYSICALS, FIRST AID TENTS, EDUCATION AND NUTRITION CLASSES, AND FAMILY FUN NIGHTS. SPECTRUM HEALTH CONTINUING CARE SPECTRUM HEALTH CONTINUING CARE PROVIDES PATIENTS AND THEIR FAMILIES WITH A SEAMLESS CONTINUUM OF COMPREHENSIVE CARE, INCLUDING SKILLED NURSING, LONG-TERM ACUTE, REHABILITATION AND HOME CARE. SPECTRUM HEALTH CONTINUING CARE INCLUDES THE FOLLOWING ENTITIES: -SPECTRUM HEALTH CONTINUING CARE ("SHCC") -SPECTRUM HEALTH CONTINUING CARE CENTER ("SHCCC") -SPECTRUM HEALTH KENT COMMUNITY CAMPUS ("SHKCC") -SPECTRUM HEALTH WORTH SERVICES ("SHWS") -VISITING NURSE SERVICES OF WESTERN MICHIGAN ("VNS") SHCC PROVIDES LEADERSHIP, PLANNING, AND FUNDING TO ASSIST OUR POST-ACUTE CARE ORGANIZATIONS IN PROVIDING MEDICAL CARE TO PATIENTS, IN ORDER TO MEET THE COMMUNITY'S NEEDS. ADDITIONALLY, SHCC PROVIDES HOSPICE CARE THAT IS CENTERED ON COMFORT AND SUPPORTED BY COMPASSION FOR THOSE WHO ARE EXPERIENCING A LIFE-LIMITING ILLNESS AND A TERMINAL DIAGNOSIS. SHCCC PROVIDES LONG TERM CARE IN A NURSING HOME SETTING THAT ALLOWS PATIENTS TO EXPERIENCE THE BEST QUALITY OF LIFE, WHILE ENSURING THEY HAVE THE AROUND-THE-CLOCK CARE THEY NEED. SHKCC PROVIDES LONGER TERM ACUTE CARE TO MEET THE NEEDS OF PATIENTS WHO REQUIRE LONGER HEALING AND RECOVERY TIME FOR A SPECIFIC, MEDICALLY COMPLEX HEALTH NEED. SHKCC'S SPECIAL CARE HOSPITAL IS THE ONLY NON-PROFIT LONG TERM ACUTE CARE HOSPITAL IN GRAND RAPIDS, MICHIGAN. SHWS PROVIDES FOR THE CARE OF CHILDREN, ADULTS, AND SENIOR CITIZENS WHO NEED EXTRA HELP IN THEIR HOME FROM PRIVATE DUTY NURSES OR HOME HEALTH ASSISTANCE AS WELL AS CARE AND REHABILITATION SERVICES TO INDIVIDUALS WHO SUFFERED A BRAIN INJURY AND ARE ABLE TO LIVE INDEPENDENTLY BUT REQUIRE 24 HOUR SUPERVISION. VNS PROVIDES INTERMITTENT SKILLED HOME HEALTH CARE. UNDER THE DIRECTION OF A PRIMARY CARE PHYSICIAN, MEDICAL AND SURGICAL NURSES DELIVER PATIENT ASSESSMENTS, MEDICAL TREATMENTS (SUCH AS INFUSION THERAPY, WOUND CARE AND MEDICATION INSTRUCTION), AND DISEASE MANAGEMENT EDUCATION.
Form 990, Part III, Line 4b SPECTRUM HEALTH MEDICAL GROUP, CONTINUED SPECTRUM HEALTH PRIMARY CARE PARTNERS D/B/A SPECTRUM HEALTH MEDICAL GROUP ("SHMG") PROVIDES CLINICAL, TEACHING, RESEARCH AND ADMINISTRATIVE PHYSICIAN SERVICES. THESE SERVICES ARE PROVIDED IN AMBULATORY PRACTICES, INPATIENT SETTINGS, AND TEACHING ENVIRONMENTS. SHMG BRINGS TOGETHER THE FINEST PHYSICIANS AND MEDICAL RESOURCES TO GIVE PATIENTS THE BEST HEALTH OUTCOMES AND THE HIGHEST LEVEL OF SERVICE. WITH OVER 1200 PROVIDERS, a broad range of MEDICAL SPECIALTIES AND SERVICE SITES across the region, SHMG IS THE REGION'S LARGEST MULTISPECIALTY MEDICAL GROUP. FROM FAMILY MEDICINE TO SPECIALIZED CARE, FROM ANNUAL HEALTH CHECKUPS TO COMPLEX SURGERY AND MEDICAL MANAGEMENT, SHMG OFFERS PATIENTS A MEDICAL HOME FOR A LIFETIME OF CARE AND WELLNESS. SHMG'S GOAL IS TO PROVIDE AN UNPARALLELED SYSTEM OF CARE THAT OFFERS FAMILY MEDICINE AND SPECIALIZED CARE, CLOSE CONVENIENT LOCATIONS AND HOURS, COORDINATED APPOINTMENTS AND MEDICAL RECORDS FOR EASE OF SCHEDULING, AND HIGH QUALITY CONSISTENT CARE. SHMG IS A GATEWAY TO SPECTRUM HEALTH'S MANY QUALIFIED AND HIGHLY SKILLED SPECIALISTS AND COMPREHENSIVE SERVICES. BY BRINGING PROVIDERS TOGETHER AS AN INTEGRATED TEAM, SHMG CREATES SEAMLESS ACCESS AND COORDINATED SERVICES TO PATIENTS. ADDITIONALLY, THE HIGH CALIBER MEDICAL PROFESSIONALS AT SHMG THRIVE ON COLLABORATIVE RESEARCH AND MEDICAL EDUCATION. SHMG IS DEEPLY COMMITTED TO ADVANCING PATIENT CARE AND BUILDING A SUSTAINABLE HEALTH CARE SYSTEM FOR CURRENT AND FUTURE GENERATIONS.
Form 990, Part III, Line 4c SPECTRUM HEALTH FOUNDATION, CONTINUED SPECTRUM HEALTH FOUNDATION ("SHF") ADVANCES THE HEALTH OF WEST MICHIGAN COMMUNITIES BY PHILANTHROPICALLY SUPPORTING THE HEALTH CARE, RESEARCH, AND EDUCATIONAL PROGRAMS OF THE SPECTRUM HEALTH SYSTEM INTEGRATED HEALTH SYSTEM. SHF PROVIDES FUNDING FOR PROGRAMS, RESEARCH AND EDUCATION, AND HELPS TO ADVANCE INNOVATION, PURCHASE NEW TECHNOLOGY AND BUILD STATE-OF-THE-ART FACILITIES. THE FOUNDATION EXISTS TO MEET THE NEEDS OF PATIENTS AND FAMILIES WITH FUNDS THAT SUPPLEMENT THE HEALTH SYSTEM RESOURCES. SHF CAREFULLY MATCHES PASSIONATE DONORS WITH IMMEDIATE AND EMERGING NEEDS THROUGHOUT THE HEALTH SYSTEM. THANKS TO THE GENEROSITY OF DONORS THE FOUNDATION IS ABLE TO HELP LAUNCH, EXPAND AND SUSTAIN IMPORTANT PROGRAMS AND SERVICES THAT PROMOTE HEALTH AND HEALING. IN FY2015, SHF PROVIDED OVER $15 MILLION IN GRANTS TO ORGANIZATIONS WITHIN THE HEALTH SYSTEM.
Form 990, Part IV, Line 12a Audited Financial Statements The "No" response to this question relates to the fact that not all organizations included in the group return obtained separate, independent financial statements for the tax year. The following organization obtained separate, independent financial statements for the tax year: Spectrum Health Foundation (EIN 38-2752328)
Form 990, Part V, Line 3a UNRELATED GROSS BUSINESS INCOME THE FOLLOWING ORGANIZATIONS INCLUDED IN THE GROUP RETURN HAVE UNRELATED BUSINESS GROSS INCOME OF $1,000 OR MORE DURING THE YEAR. THE UNRELATED BUSINESS INCOME OF THESE ORGANIZATIONS IS REPORTED ON FORM 990-T. SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) SPECTRUM HEALTH GERBER MEMORIAL (EIN 38-1359517)
Form 990, Part V, Line 7a DEDUCTIBLE CONTRIBUTIONS THE FOLLOWING ORGANIZATIONS INCLUDED IN THE GROUP RETURN RECEIVED A PAYMENT IN EXCESS OF $75 MADE PARTLY AS A CONTRIBUTION AND PARTLY FOR GOODS AND SERVICES PROVIDED TO THE PAYOR. SPECTRUM HEALTH LUDINGTON (EIN 38-1359266) SPECTRUM HEALTH FOUNDATION (EIN 38-2752328)
Form 990, Part VI, Line 16a JOINT VENTURES THE FOLLOWING ORGANIZATIONS INCLUDED IN THE GROUP RETURN PARTICIPATE IN JOINT VENTURES WITH TAXABLE ENTITIES: SPECTRUM HEALTH HOSPITALS (EIN 38-1360529) MECOSTA COUNTY MEDICAL CENTER (EIN 38-1368744) SPECTRUM HEALTH UNITED (EIN 38-1358412)
Form 990, Part VI, Line 2 BUSINESS RELATIONSHIPS THE ORGANIZATION HAS BOARD MEMBERS AND OFFICERS THAT SERVE TOGETHER ON THE BOARDS OF TAX-EXEMPT ORGANIZATION ACROSS SPECTRUM HEALTH SYSTEM.
Form 990, Part VI, Line 2 Family/business relationships amongst interested persons SHH - Mr. Richard Breon and Ms. Joan Budden - Business relationship, SHH - DR. ROBERT CONNORS AND DR. SETH WOLK - Business relationship, SHCC - MR. RONALD KNAUS AND DR. RALPH ROGERS - Business relationship, SHMG - Ms. Pauline Krywanski, Mr. Thomas McGraw and Dr. Seth Wolk - Business relationship
Form 990, Part VI, Line 6 Classes of members or stockholders SPECTRUM HEALTH SYSTEM (EIN 38-3382353), A MICHIGAN NONPROFIT CORPORATION, IS THE ULTIMATE SOLE MEMBER FOR ALL OF THE SUBORDINATES INCLUDED IN THE GROUP FILING.
Form 990, Part VI, Line 7a Members or stockholders electing members of governing body SPECTRUM HEALTH SYSTEM (EIN 38-3382353), THE ULTIMATE SOLE MEMBER FOR ALL OF THE SUBORDINATES INCLUDED IN THE GROUP FILING, APPOINTS THE MEMBERS OF THE BOARD FOR EACH RESPECTIVE ORGANIZATION.
Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders SPECTRUM HEALTH SYSTEM, AS THE ULTIMATE SOLE MEMBER FOR ALL OF THE SUBORDINATES INCLUDED IN THE GROUP FILING, HAS RETAINED CERTAIN RESERVED POWERS IN THE ORGANIZATION EXCLUSIVELY, WHICH SHALL NOT BE DEEMED AUTHORIZED UNLESS AND UNTIL APPROVED BY THE SOLE MEMBER OF ORGANIZATION: - ELECTION AND/OR REMOVAL OF THE MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS AND THE ORGANIZATION'S CHAIR OF THE BOARD; - APPROVAL OF ALL ORGANIZATION'S (OR AN ENTITY DIRECTLY OR INDIRECTLY CONTROLLED BY THE ORGANIZATION ("SUBSIDIARY")) CAPITAL EXPENDITURES IN EXCESS OF THE AMOUNT SPECIFIED IN THE AUTHORITY MATRIX, ADOPTED BY THE SOLE MEMBER OF ORGANIZATION AND AS AMENDED BY THE SOLE MEMBER OF ORGANIZATION FROM TIME TO TIME ("AUTHORITY MATRIX AMOUNT"); - APPROVAL OF ALL BORROWING BY THE ORGANIZATION OR A SUBSIDIARY FOR CAPITAL OR OPERATING PURPOSES, AND ALL GUARANTEES OF INDEBTEDNESS, INCLUDING ANY OPERATING LEASE IN AN AMOUNT GREATER THAN ONE MILLION DOLLARS ($1,000,000) DURING THE INITIAL LEASE TERM, NOT INCLUDING RENEWALS AND/OR EXTENSIONS; - APPROVAL OF ALL LOANS IN EXCESS OF THE AUTHORITY MATRIX AMOUNT BY THE ORGANIZATION OR A SUBSIDIARY TO PERSONS OR ENTITIES OTHER THAN THE SOLE MEMBER OF ORGANIZATION OR AN ENTITY CONTROLLED BY THE SOLE MEMBER OF ORGANIZATION; - THE CREATION OF ANY ENTITY CONTROLLED, DIRECTLY OR INDIRECTLY, BY THE ORGANIZATION; AND - THE 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. IN ADDITION TO THE RESERVED POWERS RETAINED EXCLUSIVELY BY THE SOLE MEMBER OF THE ORGANIZATIONS DESCRIBED ABOVE, THE SOLE MEMBER OF ORGANIZATION HAS DELEGATED CERTAIN RESERVED POWERS IN ORGANIZATION REGARDING MANAGEMENT AND GOVERNANCE TO SPECTRUM HEALTH HOSPITALS D/B/A SPECTRUM HEALTH HOSPITAL GROUP ("SHHG"), THE BOARD OF WHICH OVERSEES ALL OF THE HOSPITAL OPERATIONS OF THE SOLE MEMBER OF ORGANIZATION. THE SOLE MEMBER OF ORGANIZATION ALSO RETAINS THE UNILATERAL AUTHORITY TO EXERCISE ANY OF THE RESERVED POWERS BELOW. THE ACTIONS LISTED BELOW MAY BE UNILATERALLY CAUSED AND OR TAKEN BY SHHG, WITHIN ITS SOLE AND EXCLUSIVE POWER AND DISCRETION AND SHALL NOT BE DEEMED AUTHORIZED UNLESS AND UNTIL APPROVED BY SHHG: - HIRING, DISCHARGE, AND EVALUATION OF THE ORGANIZATION'S PRESIDENT AND/OR CEO AS DELEGATED BY THE SOLE MEMBER OF ORGANIZATION'S BOARD OF DIRECTORS TO THE SOLE MEMBER OF ORGANIZATION'S CHIEF EXECUTIVE OFFICER (OR DESIGNEE) OR SHHG'S PRESIDENT; - THE ADOPTION OF THE ANNUAL OPERATING AND CAPITAL BUDGETS OF THE ORGANIZATION, AND ANY AMENDMENTS TO SUCH BUDGETS IN EXCESS OF THE AUTHORITY MATRIX AMOUNT; - THE ADOPTION OF THE ORGANIZATION'S STRATEGIC PLANS; - THE ADOPTION OF AMENDMENTS TO THE ARTICLES OF INCORPORATION OR BYLAWS OF THE ORGANIZATION; - MERGER OR CONSOLIDATION OF THE ORGANIZATION OR A SUBSIDIARY, ANY OTHER CHANGE IN CONTROL, OWNERSHIP PERCENTAGES OR CAPITAL STRUCTURE OF THE ORGANIZATION OR A SUBSIDIARY; - SALE OR TRANSFER OF MORE THAN TEN PERCENT (10%) OF THE ASSETS OF THE ORGANIZATION OR A SUBSIDIARY TO ANY PERSON OR ENTITY NOT CONTROLLED BY THE SOLE MEMBER OF ORGANIZATION; - DISSOLUTION OF THE ORGANIZATION; - THE SELECTION AND RETENTION OF AUDITORS FOR THE ORGANIZATION OR A SUBSIDIARY; AND - ANY OTHER APPROVAL FOR WHICH THE SOLE MEMBER OF ORGANIZATION'S APPROVAL IS REQUIRED BY LAW.
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 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 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 organizational integrity 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 a conflict of interest disclosure questionnaire electronically. The disclosure questionnaire is reviewed by 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.
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. 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 2015 (7/1/14-6/30/15), was based on the following independent surveys of health care executives at comparable health systems, health plans, and medical groups: * American Medical Group Association: 2013 Medical Group Compensation & Financial Survey * Chief Executive of Multi-site organizations: 2013 Leading Age-CEMO Leadership Compensation Survey * Integrated Healthcare Strategies: 2013 Children's Hospitals Executive Compensation Survey * Integrated Healthcare Strategies: 2013 Health Care Executive Compensation Survey * Mercer Human Resources Consulting: 2013 Benchmark Database Executive Survey * Mercer Human Resources Consulting: 2013 Integrated Health Networks Compensation Survey * Medical Group Management Association: 2013 Management Compensation Survey * Sullivan, Cotter and Associates: 2013 Survey of Manager and Executive Compensation in Hospitals and Health Systems * Sullivan, Cotter and Associates: 2013 Survey of Manager and Executive Compensation in Children's Hospitals * Sullivan, Cotter and Associates: 2013 Physician Compensation and Productivity Survey Report * Towers Watson: 2013 Health Care Executive and Management Compensation Survey Report * Towers Watson: 2013 General Industry Top Management Compensation Survey Report * Warren: Fall 2013 The HMO Salary 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 and / or health insurance organizations. Spectrum Health recruits nationally for its executives. Benefits data reflect national healthcare / 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".
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, 2014. 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 VII, Section A Knopke, Harry, PHD ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Hospitals, Title: Chair, SHH - Part Year, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Primary Care Partners , Title: Director, SHMG, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Wilson, Mark ADDITIONAL POSITIONS HELD Organization Name: Zeeland Community Hospital, Title: Chair, SHZ, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Hospitals, Title: Treasurer, SHH, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Freese-Decker, Christina ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Hospitals, Title: President, SHH, AverageHours: 48.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Kelsey, Title: Former President, SHK, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health United, Title: Former President, SHU, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Primary Care Partners , Title: Director, SHMG, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Mack, David ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health United, Title: Chair, SHU, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Kelsey, Title: Chair, SHK, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Hospitals, Title: Director, SHH, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Chircop, Marc ADDITIONAL POSITIONS HELD Organization Name: Newaygo County General Hospital Association, Title: Director, SHGM, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Reed City Hospital Corporation, Title: Director, SHRC, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health United, Title: Director, SHU, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Kelsey, Title: Director, SHK, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Continuing Care, Title: President / Chair, SHCC, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Hospitals, Title: SVP, Regional Relations, SHH, AverageHours: 41.000; Officer Organization Name: Zeeland Community Hospital, Title: Director, SHZ, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Memorial Medical Center of West Michigan, Title: Director, SHL, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Mecosta County Medical Center, Title: Director, SHBR, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Tuttle, Chad ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Continuing Care, Title: Secretary, SHCC, AverageHours: 42.000; IndividualTrusteeOrDirectorOfficer Organization Name: Visiting Nurse Services of Western Michigan, Title: President / Chair, VNS, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care Center, Title: President / Chair, SHCCC, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Worth Services, Title: President / Chair, SHWS, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health- Kent Community Campus, Title: President / Chair, SHKCC, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Mislevy, Jeffrey ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Continuing Care, Title: Secretary, SHCC - Part Year, AverageHours: 42.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care Center, Title: President / Chair, SHCCC - Part Year, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Worth Services, Title: President / Chair, SHWS - Part Year, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Visiting Nurse Services of Western Michigan, Title: President / Chair, VNS - Part Year, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health- Kent Community Campus, Title: President / Chair, SHKCC - Part Year, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Knaus, Ronald ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Hospitals, Title: Former VP, Finance, SHH, AverageHours: 0.000; Officer Organization Name: Spectrum Health Continuing Care, Title: Treasurer, SHCC - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Smith, Kevin ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Continuing Care, Title: VP Finance, SHCC, AverageHours: 46.000; Officer Organization Name: Visiting Nurse Services of Western Michigan, Title: Director, VNS, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Continuing Care Center, Title: Secretary / Treasurer, SHCCC, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Worth Services, Title: Director, SHWS, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health- Kent Community Campus, Title: Secretary / Treasurer, SHKCC, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Cawley, Kevin ADDITIONAL POSITIONS HELD Organization Name: Visiting Nurse Services of Western Michigan, Title: Director, VNS - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Continuing Care Center, Title: Secretary / Treasurer, SHCCC - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Worth Services, Title: Director, SHWS - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health- Kent Community Campus, Title: Secretary / Treasurer, SHKCC - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care, Title: VP, Finance, SHCC - Part Year, AverageHours: 21.000; Officer
Form 990, Part VII, Section A Pakkala, Karen ADDITIONAL POSITIONS HELD Organization Name: Visiting Nurse Services of Western Michigan, Title: Secretary / Treasurer, VNS, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care Center, Title: Director, SHCCC, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Worth Services, Title: Secretary / Treasurer, SHWS, AverageHours: 1.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care, Title: For Compensation Reporting Only, AverageHours: 46.000; Organization Name: Spectrum Health- Kent Community Campus, Title: Director, SHKCC, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Slaikeu, Jason, MD ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Primary Care Partners , Title: Vice Chair, SHMG, AverageHours: 49.000; IndividualTrusteeOrDirectorOfficer Organization Name: Zeeland Community Hospital, Title: Director, SHZ, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Wolk, Seth, MD ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Hospitals, Title: Director, SHH, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Primary Care Partners , Title: President, SHMG, AverageHours: 2.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Breon, Richard ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Primary Care Partners , Title: Director, SHMG, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Foundation, Title: Director, SHF, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Hospitals, Title: Director, SHH, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Henry, Donald ADDITIONAL POSITIONS HELD Organization Name: Newaygo County General Hospital Association, Title: Director, SHGM, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Hospitals, Title: Director, SHH, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Langworthy, David ADDITIONAL POSITIONS HELD Organization Name: Reed City Hospital Corporation, Title: Director, SHRC, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Hospitals, Title: Director, SHH - Part Year, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Mecosta County Medical Center, Title: Director, SHBR, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Ottenbaker, David, MD ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Primary Care Partners , Title: Director, SHMG, AverageHours: 49.000; IndividualTrusteeOrDirector Organization Name: Newaygo County General Hospital Association, Title: Director, SHGM, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Rogers, Ralph, MD ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Continuing Care, Title: Director, SHCC, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Reed City Hospital Corporation, Title: Director, SHRC, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Hospitals, Title: For Compensation Reporting Only, AverageHours: 47.000; Organization Name: Mecosta County Medical Center, Title: Director, SHBR, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Murray, Stephanie ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Continuing Care, Title: For Compensation Reporting only, AverageHours: 46.000; Organization Name: Visiting Nurse Services of Western Michigan, Title: Director, VNS, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Continuing Care Center, Title: Director, SHCCC, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health Worth Services, Title: Director, SHWS, AverageHours: 1.000; IndividualTrusteeOrDirector Organization Name: Spectrum Health- Kent Community Campus, Title: Director, SHKCC, AverageHours: 1.000; IndividualTrusteeOrDirector
Form 990, Part VII, Section A Fifer, Joseph ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Hospitals(Former), Title: Former VP, Finance, SHH, AverageHours: 0.000; Officer Organization Name: Zeeland Community Hospital(Former), Title: Former Treasurer, ZCH, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Van Vranken, Matthew ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Continuing Care(Former), Title: Former Chair, SHCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Hospitals(Former), Title: Former Officer, SHH, AverageHours: 0.000; Officer
Form 990, Part VII, Section A Bonis, Paul ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health United(Former), Title: Former President, SHU, AverageHours: 0.000; Officer Organization Name: Spectrum Health Kelsey(Former), Title: Former President, SHK, AverageHours: 0.000; Officer Organization Name: Spectrum Health Hospitals, Title: For Compensation Reporting Only, AverageHours: 50.000; Organization Name: Reed City Hospital Corporation(Former), Title: Former Interim President, SHRC, AverageHours: 0.000; Officer
Form 990, Part VII, Section A Davidson, James ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Hospitals, Title: For Compensation Reporting only, AverageHours: 50.000; Organization Name: Spectrum Health Continuing Care(Former), Title: Former Treasurer, SHCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Visiting Nurse Services of Western Michigan(Former), Title: Former Treasurer, VNS, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Worth Services(Former), Title: Former Treasurer, SHWS, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health- Kent Community Campus(Former), Title: Former Treasurer, SHKCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care Center(Former), Title: Former Treasurer, SHCCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Erickson-Joel, Linda ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Continuing Care(Former), Title: For Compensation Reporting Only, AverageHours: 0.000; Organization Name: Spectrum Health Continuing Care Center(Former), Title: Former Treasurer / Secretary, SHCCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health- Kent Community Campus(Former), Title: Former Treasurer, SHKCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer
Form 990, Part VII, Section A Lemon, Jeffery ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Continuing Care(Former), Title: Former Secretary, SHCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care Center(Former), Title: Former President, SHCCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health- Kent Community Campus(Former), Title: Former President / Chair, SHKCC, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Worth Services(Former), Title: Former President / Chair, SHWS, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Visiting Nurse Services of Western Michigan(Former), Title: Former President / Chair, VNS, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Hospitals(Former), Title: For Compensation Reporting only, AverageHours: 0.000;
Form 990, Part VII, Section A Guzicki, Mark ADDITIONAL POSITIONS HELD Organization Name: Spectrum Health Hospitals, Title: For Compensation Reporting Only, AverageHours: 50.000; Organization Name: Spectrum Health Worth Services(Former), Title: Former Secretary, SHWS, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Visiting Nurse Services of Western Michigan(Former), Title: Former Secretary, VNS, AverageHours: 0.000; IndividualTrusteeOrDirectorOfficer Organization Name: Spectrum Health Continuing Care(Former), Title: Former Key Employee, SHCC, AverageHours: 0.000; KeyEmployee
Form 990, Part VIII, Line 2f Other Program Service Revenue Other - Total Revenue: 79501103, Related or Exempt Function Revenue: 75854107, Unrelated Business Revenue: 791011, Revenue Excluded from Tax Under Sections 512, 513, or 514: 2855985;
Form 990, Part XI, Line 9 Fund Balance Adjustment to Remove Double Counting of Investments Historically the organization has reported certain investment accounts on Form 990, Part X, Line 11 which were also included on the balance sheet(s) of related organizations within the system. In FY2015 the organization made a one time adjustment to fund balance to remove the balance of the investment accounts reported on multiple balance sheets.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances Minimum Pension Liability - -430442; Uncollectable Pledges - -60371; Change in interest of restricted net assets of outside trust - 108258; Fund Balance Adjustment Related to Investment Accounting - -1045484708; Other - 1201;
Form 990, Part XII, Line 2b AUDITED FINANCIAL STATEMENTS THE ORGANIZATIONS INCLUDED IN THE GROUP RETURN ARE ALL AUDITED ON A CONSOLIDATED BASIS. ADDITIONALLY, THE FOLLOWING ORGANIZATION INCLUDED IN THE GROUP RETURN IS AUDITED ON A SEPARATE BASIS: SPECTRUM HEALTH FOUNDATION (EIN 38-2752328)
Form 990, Part XII, Line 2c Oversight of the Audit The financial statements of the organization were audited by an independent auditor as part of the consolidated audit of Spectrum Health System (EIN 38-3382353). The oversight of that audit is being assumed by Spectrum Health System, the ultimate controlling member of the organizations included in the group exemption.
Schedule B Contributions All organizations included in the group return are covered by the general rule for determining contributions reportable on Schedule B except for Spectrum Health Foundation (EIN 38-2752328). Spectrum Health Foundation is a Section 501(c)(3) organization that met the 33 1/3 % support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi). Pursuant to the Form 990 Schedule B Instructions contributions from any contributor that exceed the greater of (1) $5,000 or (2) 2% of the amount of total contributions, gifts, grants and other similar amounts received by the organization are reportable.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2014

Additional Data


Software ID: 14000329
Software Version: 2014v1.0
SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047
2014
Open to Public Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

61-1740292
Part I
Identification of Disregarded Entities Complete if the organization answered "Yes" on Form 990, Part IV, line 33.
(a)
Name, address, and EIN (if applicable) of disregarded entity


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity
(1) PHMB PROPERTIES LLC
1231 EAST BELTLINE NE
GRAND RAPIDS,MI49525
38-2715520 		PROP. MGMT MI 3,352,551 24,948,362 PRIORITY HEALTH
 
(2) MMPC REAL ESTATE LLC
4100 LAKE DR SE STE 300
GRAND RAPIDS,MI49525
26-2744213 		DORMANT MI 0 0 MICHIGAN MEDICAL PATIENT CARE
 
(3) SPECTRUM HEALTH INNOVATIONS LLC
100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
27-2868213 		IP DEVELOP MI 105,102 141,861 SPECTRUM HEALTH SYSTEM
 
(4) SHPHC LLC
750 FULLER AVE NE
GRAND RAPIDS,MI49503
45-2911064 		DORMANT MI 0 0 SPECTRUM HEALTH CONTINUING CARE
 




Part II
Identification of Related Tax-Exempt Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.
(a)
Name, address, and EIN of related organization


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


 		(e)
Public charity status
(if section 501(c)(3))

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1) PRIORITY HEALTH
1231 EAST BELTLINE NE

GRAND RAPIDS,MI49525
38-2715520 		HMO MI 501(c)(4   SPECTRUM HEALTH SYSTEM
 
Yes
 
(2) TRINITY HEALTH PLANS
1231 EAST BELTLINE NE

GRAND RAPIDS,MI49525
38-2663747 		HMO MGMT MI 501(c)(4   PRIORITY HEALTH
 
Yes
 
(3) PRIORITY HEALTH CHOICE INC
1231 EAST BELTLINE NE

GRAND RAPIDS,MI49525
32-0016523 		HMO (MEDICAID) MI 501(c)(3 9 PRIORITY HEALTH
 
Yes
 
(4) KENT COMMUNITY HEALTH FOUNDATION
750 FULLER AVE NE

GRAND RAPIDS,MI49503
38-3607110 		PHILANTHROPY MI 501(c)(3 Type III-O SPECTRUM HEALTH KENT COMMUNITY CAMPUS
 
Yes
 
(5) MECOSTA COUNTY MEDICAL CENTER FOUNDATION
605 OAK STREET

BIG RAPIDS,MI49307
38-3358675 		PHILANTHROPY MI 501(c)(3 Type II SPECTRUM HEALTH BIG RAPIDS
 
Yes
 
(6) SPECTRUM HEALTH - MSU ALLIANCE CORPORATION
100 MICHIGAN ST NE MC 498

GRAND RAPIDS,MI49503
76-0845329 		RESEARCH MI 501(c)(3 Type I SPECTRUM HEALTH HOSPITALS
 
Yes
 


For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



 		(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




 		(i)
Code V-UBI
amount in box 20 of
Schedule K-1
(Form 1065)
 		(j)
General or
managing
partner?



 		(k)
Percentage
ownership
Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
 		(b)
Primary activity
 		(c)
Legal
domicile
(state or foreign
country)
 		(d)
Direct controlling
entity
 		(e)
Type of entity
(C corp, S corp,
or trust) 		(f)
Share of total income
 		(g)
Share of end-of-year
assets
 		(h)
Percentage
ownership
 		(i)
Section 512(b)(13) controlled entity?
Yes No
(1) HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION

330 BARCLAY NE
GRAND RAPIDS,MI49503
38-3264184 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 539,561 420,226 86.96 % Yes  
(2) THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
83-0464302 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 2,319,978 1,745,601 98.81 % Yes  
(3) CAMPUS TOWNE CENTER CONDO ASSC

4868 LAKE MICHIGAN DRIVE
ALLENDALE,MI49401
38-2910067 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 26,886 28,290 90 % Yes  
(4) PRIORITY HEALTH INSURANCE COMPANY

1231 EAST BELTLINE NE
GRAND RAPIDS,MI49525
20-1529553 		INSURANCE MI NA
  		C Corporation         No
(5) PRIORITY HEALTH MANAGED BENEFITS

1231 EAST BELTLINE NE
GRAND RAPIDS,MI49525
38-3085182 		THIRD PARTY ADMINISTRATOR MI NA
  		C Corporation         No
(6) IDEOMED INC

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
61-1613614 		INFORMATION TECHNOLOGY MI NA
  		C Corporation         No
(7) MICHIGAN MEDICAL PATIENT CARE

1840 WEALTHY ST SE
GRAND RAPIDS,MI49506
38-2851295 		MEDICAL MI NA
  		C Corporation         No
(8) WEST MICHIGAN HEART

2900 BRADFORD STREET NE
GRAND RAPIDS,MI49525
38-2125186 		PHYSICIANS MI NA
  		C Corporation         No
(9) SPECTRUM HEALTH PHYSICIAN ALLIANCE

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
37-1655728 		PHYSICIANS MI NA
  		C Corporation         No
(10) 35 MICHIGAN STREET CONDOMINIUM ASSOCIATION

35 MICHIGAN ST NE
GRAND RAPIDS,MI49503
27-2193084 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 786,897 232,871 100 % Yes  
(11) LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION

145 MICHIGAN ST NE
GRAND RAPIDS,MI49503
16-1734150 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 2,475,742 1,400,703 84.36 % Yes  
(12) MUSCULOSKELETAL CENTER CONDOMINIUM ASSOCIATION

230 MICHIGAN NE
GRAND RAPIDS,MI49503
38-3180086 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 94,543 162,873 89.54 % Yes  
(13) 25 MICHIGAN STREET CONDOMINUIM ASSOCIATION

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
16-1734157 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 375,332 415,416 82.51 % Yes  
(14) THE MICHIGAN STREET PARKING CONDOMINUIM ASSOCIATION

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
16-1734145 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 682,701 537,372 69.13 % Yes  
(15) PENNOCK VENTURES INC

1009 WEST GREEN STREET
HASTINGS,MI49058
38-2712819 		HEALTH CARE MI NA
  		C Corporation         No
(16) PENNOCK PHARMACY INC

1009 WEST GREEN STREET
HASTINGS,MI49058
38-2750680 		HEALTH CARE MI NA
  		C Corporation         No
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 3
Part V
Transactions With Related Organizations Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .
1a
 
No
b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1d
 
No
e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1e
 
No
f Dividends from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1f
 
No
g Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1g
 
No
h Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1h
Yes
 
i Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .
1n
 
No
o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1o
 
No
p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1q
Yes
 
r Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1r
Yes
 
s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) Priority Health

 L 450,449,690 CASH, GAAP, OR FMV
(2) Priority Health

 M 156,087,668 CASH, GAAP, OR FMV
(3) Spectrum Health- Kent Community Campus

 L 5,338,500 CASH, GAAP, OR FMV
(4) Spectrum Health Continuing Care Campus

 L 2,430,792 CASH, GAAP, OR FMV
(5) Spectrum Health Worth Services

 L 2,361,816 CASH, GAAP, OR FMV
(6) Spectrum Health Kelsey

 L 2,122,426 CASH, GAAP, OR FMV
(7) Visiting Nurse Services of Western Michigan

 L 1,611,468 CASH, GAAP, OR FMV
(8) Lemmen-Holton Cancer Pavilion Condominium Assn

 Q 3,024,064 CASH, GAAP, OR FMV
(9) The Fred and Lena Meijer Heart Center Condominium

 Q 2,368,453 CASH, GAAP, OR FMV
(10) 25 Michigan Condominium Association

 Q 859,025 CASH, GAAP, OR FMV
(11) 35 Michigan Condominium Association

 Q 744,682 CASH, GAAP, OR FMV
(12) Helen DeVos Women and Children's Health Pavilion Association

 Q 626,597 CASH, GAAP, OR FMV
(13) Musculoskeletal Center Condominium Association

 Q 277,941 CASH, GAAP, OR FMV
(14) Campus Towne Center Condo Assoc

 Q 36,761 CASH, GAAP, OR FMV
Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(e)
Are all partners
section
501(c)(3)
organizations? 		(f)
Share of total income




 		(g)
Share of
end-of-year
assets 		(h)
Disproprtionate allocations? 		(i)
Code V-UBI
amount in box 20
of Schedule K-1
(Form 1065) 		(j)
General or
managing
partner? 		(k)
Percentage
ownership
Yes No Yes No Yes No






























Schedule R (Form 990) 2014
Schedule R (Form 990) 2014
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R (see instructions).
Return Reference Explanation
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.
Schedule R, Part V, Line 2 TRANSACTIONS WITH RELATED ORGANIZATIONS THE AMOUNTS LIST IN PART V, LINE 2, TRANSACTION TYPE L & M FOR PRIORITY HEALTH REPRESENT THE AGGREGATE AMOUNT OF TRANSACTIONS AMONG ALL ORGANIZATIONS INCLUDED IN THE GROUP RETURN.
Schedule R (Form 990) 2014
Additional Data


Software ID: 14000329
Software Version: 2014v1.0






TY 2014 AffiliateListing
Name:
Spectrum Health System Group Return
EIN: 61-1740292
Software ID:14000329
Software Version:2014v1.0

Name Address EIN Name control
   
 
38-1360529
 SPEC
   
 
38-1359517
 NEWA
   
 
38-1359266
 MEMO
   
 
38-1368744
 MECO
   
 
38-2770076
 REED
   
 
38-1358412
 SPEC
   
 
38-1297435
 SPEC
   
 
38-1411184
 ZEEL
   
 
38-3242232
 SPEC
   
 
38-2415333
 SPEC
   
 
38-3472677
 SPEC
   
 
38-2786617
 SPEC
   
 
38-1359195
 VISI
   
 
38-2752328
 SPEC
   
 
38-1358164
 SPEC