Spectrum Health System Group Return

“Organization name: spectrum health foundation, title: director, shf, averagehours: 1.000; individualtrusteeordirector organization name: spectrum health hospitals, title: director, shh, averagehours: 1.000; individualtrusteeordirector”

“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”

“Organization name: spectrum health primary care partners , title: director, shmg - part year, averagehours: 1.000; individualtrusteeordirector organization name: spectrum health continuing care(former), title: former chair, shcc, averagehours: 0.000; officer organization name: spectrum health hospitals, title: director, shh - part year, averagehours: 1.000; individualtrusteeordirector”

“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”

“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”

“Organization name: reed city hospital corporation, title: director, shrc, averagehours: 1.000; individualtrusteeordirector organization name: spectrum health hospitals, title: director, shh, averagehours: 1.000; individualtrusteeordirector organization name: mecosta county medical center, title: director, shbr, averagehours: 1.000; individualtrusteeordirector”

“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”

“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”

“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”

“Organization name: spectrum health continuing care, title: vp, finance, shcc - part year, averagehours: 46.000; officer organization name: spectrum health continuing care center, title: treasurer, shccc - part year, averagehours: 1.000; individualtrusteeordirectorofficer organization name: spectrum health- kent community campus, title: treasurer, shkcc - part year, averagehours: 1.000; individualtrusteeordirectorofficer organization name: spectrum health worth services, title: treasurer, shws - part year, averagehours: 1.000; individualtrusteeordirectorofficer organization name: visiting nurse services of western michigan, title: treasurer, vns - part year, averagehours: 1.000; individualtrusteeordirectorofficer”

“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 - part year, averagehours: 1.000; individualtrusteeordirector organization name: spectrum health continuing care center, title: secretary, 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: treasurer, shkcc - part year, averagehours: 1.000; individualtrusteeordirectorofficer”

“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”

“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: 50.000;”

“Organization name: spectrum health continuing care, title: secretary, shcc, averagehours: 42.000; 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: visiting nurse services of western michigan, title: president/chair, vns, averagehours: 2.000; individualtrusteeordirectorofficer organization name: spectrum health- kent community campus, title: president/chair, shkcc, averagehours: 2.000; individualtrusteeordirectorofficer”

“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”

“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”

“Organization name: spectrum health hospitals, title: vp, finance, shh - part year, averagehours: 0.000; officer organization name: spectrum health continuing care, title: treasurer, shcc, averagehours: 1.000; individualtrusteeordirectorofficer”

“Organization name: zeeland community hospital, title: chair, shz, averagehours: 2.000; individualtrusteeordirectorofficer organization name: spectrum health hospitals, title: director, shh, averagehours: 1.000; individualtrusteeordirector”

“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”

“Organization name: spectrum health primary care partners , title: director, shmg, averagehours: 49.000; individualtrusteeordirector organization name: zeeland community hospital, title: director, shz, averagehours: 1.000; individualtrusteeordirector”

“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”

“Shh - mr. William jewell and mr. Ronald knaus - business relationship, shcc - mr. Ronald knaus and dr. Ralph rogers - business relationship”

“The organization has board members and officers that serve together on the boards of tax-exempt organization across spectrum health system.”

“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.”

“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.”

“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 organization 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.”

“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.”

“Board of directors 1. Conflicts of interest must be disclosed, both via an annual electronic disclosure process as well as verbally at a board meeting prior to discussion of any agenda item with regard to which a board member has a conflict. 2. A person having a financial interest in a proposed transaction or arrangement may make a presentation at a meeting of the board of directors or committee considering that transaction or arrangement, but after that presentation he or she shall leave the meeting during discussion and voting on that proposed transaction or arrangement. The person having the financial interest shall not be counted in determining whether a quorum is present. 3. The chairperson of the board of directors or committee shall, if appropriate, appoint a disinterested person or committee (including outside advisors) to investigate alternatives to the proposed transaction or arrangement, and to advise whether the proposed transaction or arrangement is in the organization's best interest. 4. The board of directors or committee shall exercise due diligence to determine whether the organization can, with reasonable efforts, obtain a more advantageous transaction or arrangement that would not give rise to a conflict of interest. 5. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board of directors or committee shall determine by a majority vote of the disinterested directors and members whether the proposed transaction or arrangement is in the organization's best interest and for its own benefit and whether the transaction is fair and reasonable to the organization, and shall make its decision as to whether to enter into the transaction or arrangement in conformity with such determination. 6. The minutes of the meetings of the board of directors and all of the organization's committees shall set forth: a)the names of the persons who disclosed a financial interest in a proposed transaction or arrangement involving the organization or any of its subsidiaries and the nature of the financial interest; and b)the names of the persons who were present for discussions and votes relating to such transaction or arrangement, including any discussion of alternatives to the proposed transaction or arrangement, and a record of any votes taken in connection with that matter. The votes of individual members need not be recorded unless otherwise directed by the board of directors or committee. 7. There is an ongoing requirement that members of the board of directors complete another disclosure questionnaire at any point during his/her tenure on the board of directors when a new potential conflict of interest arises. If a member of the board of directors completes a disclosure questionnaire as a result of a new potential conflict of interest, that disclosure questionnaire is submitted to the legal, organizational integrity, internal audit, and human resources departments for review. Management 1. Upon acceptance of an employment offer, each member of management completes a conflict of interest disclosure questionnaire. A copy of the member of management's disclosure questionnaire is sent to the organization's legal department. A copy of the member of management's disclosure is reviewed by the organization's coi coordinator and escalated to the coi committee if necessary. 2. Annually, each member of management completes a conflict of interest disclosure questionnaire electronically. The disclosure questionnaire is reviewed the legal, organizational integrity, internal audit, and human resources departments. 3. There is an ongoing requirement that members of management complete another disclosure questionnaire at any point during his/her employment when a new potential conflict of interest arises. If a member of management completes a disclosure questionnaire as a result of a new potential conflict of interest, that disclosure questio”

“All subordinates included in the group exemption have a written document retention and destruction policy, with the exception of spectrum health ludington. However, spectrum health ludington does follow document retention and destruction procedures and is in the process of adopting the system wide policy.”

“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 for all subordinates included in the group exemption, with the exception of spectrum health ludington, which is described separately below. 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 2014 (7/1/13-6/30/14), was based on the following independent surveys of health care executives at comparable health systems, health plans, and medical groups: * american medical group association: 2012 medical group compensation & financial survey * integrated healthcare strategies: 2012 health care executive compensation survey * mercer human resources consulting: 2012 executive compensation survey * mercer human resources consulting: 2012 integrated health networks compensation survey * medical group management association: 2012 management compensation survey * sullivan, cotter and associates: 2012 survey of manager and executive compensation in hospitals and health systems * sullivan, cotter and associates: 2012 physician compensation and productivity survey report * towers watson: 2012/2013 hospital and healthcare management compensation report * towers watson: 2012/2013 top management compensation report * warren: 2012 compensation survey compensation adjustments are approved by executive committee members, consistent with the spectrum health compensation philosophy described below. Minutes of committee discussions and decisions are prepared to memorialize executive committee decisions based upon the above data. Cash compensation data relied upon by the executive committee is national and reflects the compensation paid to executives in comparable jobs in comparably-sized healthcare 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). *spectrum health ludington: as part of the integration effective october 2013, the president and vp of finance were compensated based on the above noted process for spectrum health system. Prior to integration the process for shl was as follows: once a year the board of directors executive committee reviews the president's employment performance and recommends to the full board a continuation of employment and any compensation increases or changes. Spectrum health ludington's human resource manager compiles all of the data from the surveys and provides that data - along with the compensation comparability data to the board. A review of compensation comparability data was performed to determine compensation prior to the integration at the 11/27/12 board meeting. Once a year the president reviews the annual leadership appraisal for the vice president and other management employees under his/her direct supervision and recommends any compensation adjustments to the full board of directors for approval.”

“See explanation provided for form 990, part vi, line 15a.”

“The following organizations included in the group return participate in joint ventures with taxable entities: spectrum health hospitals (ein 38-1360529) spectrum health united (ein 38-1358412)”

“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".”

“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, 2013. Employees with compensation reported in part vii work a combined average of 50 hours per week for the health system.”

“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.”

“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 1,110 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: - heart and lung transplant: in fiscal year 2014, shh performed the first combined heart and lung transplant in west michigan. This was the first combined procedure in the state since 1999. - the adult blood and marrow transplant (bmt) clinic in downtown grand rapids was opened in 2012, offering this lifesaving treatment close to home for the first time. Spectrum health has the only adult and pediatric bmt programs in the western half of the state. The bmt program received accreditation for its pediatric allogeneic and adult allogeneic and autologous programs from the foundation for accreditation of cellular therapy in fiscal year 2014. -a new intraoperative mri (imri) became available for surgery on adults and children. The imri helps surgeons removed tumors in the brain and spine with greater precision. Spectrum health is the only provider in west, north, and mid-michigan to offer this technology. Spectrum health hospital group - community hospitals spectrum health hospital group includes seven community hospitals located across western michigan, all dedicated to the communities they serve, as follows: -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”

“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 850 providers, 40 medical specialties and more than 70 service sites, 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.”

“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 fy2014, shf provided over $17 million in grants to organizations within the health system.”

“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 organizations obtained separate, independent financial statements for the tax year: visiting nurse services of western michigan (en 38-1359195) spectrum health foundation (ein 38-2752328)”

“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)”

“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)”

“The organization has reported certain investment accounts which may also be included on the balance sheet(s) of related entities within the system.”

“Minimum pension liability - -136548; other - -3233; spectrum health system (ein 38-3382353) fund balance transfer - -4360012; uncollectable pledges - -57422; valuation allowance - -9815124;”

“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.”

“The organizations included in the group return are all audited on a consolidated basis. Additionally, the following two organizations included in the group return are audited on a separate basis: visiting nurse services of western michigan (ein 38-1359195) spectrum health foundation (ein 38-2752328)”

“Other=various : number of contributions”

“NUMBER OF CONTRIBUTIONS”

“Other=certif. & events : number of contributions”

“Other=various : number of 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 comparison purposes the prior year financial information reported on form 990, part i, lines 8-22 and part x, lines 1-34 reflects the activities of all subordinates included in the spectrum health system group return.”

“The spectrum health system group return includes all subordinate organizations included in group exemption number 5951. Pursuant to the treasury regulation section 1.6033-2(d)(2)(ii) the below listing identifies the name, address, and ein of each subordinate: spectrum health hospitals ("shh") 100 michigan st ne, grand rapids, mi 49503 ein 38-1360529 newaygo county general hospital association d/b/a spectrum health gerber memorial ("shgm") 212 s sullivan, fremont, mi 49412 ein 38-1359517 memorial medical center of west michigan d/b/a spectrum health ludington ("shl") one n atkinson dr, ludington, mi 49431 ein 38-1359266 mecosta county medical center d/b/a spectrum health big rapids ("shbr") 605 oak street, big rapids, mi 49307 ein 38-1368744 reed city hospital corporation d/b/a spectrum health reed city ("shrc") 300 n patterson rd, reed city, mi 49677 ein 38-2770076 spectrum health united ("shu") 615 s bower, greenville, mi 48838 ein 38-1358412 spectrum health kelsey ("shk") 615 s bower, greenville, mi 48838 ein 38-1297435 zeeland community hospital d/b/a spectrum health zeeland community hospital ("shz") 8333 felch, zeeland, mi 49464 ein 38-1411184 spectrum health continuing care ("shcc") 750 fuller ave ne, grand rapids, mi 49503 ein 38-3242232 spectrum health continuing care center ("shccc") 750 fuller ave ne, grand rapids, mi 49503 ein 38-2415333 spectrum health kent community campus ("shkcc") 750 fuller ave ne, grand rapids, mi 49503 ein 38-3472677 spectrum health worth services ("shws") 750 fuller ave ne, grand rapids, mi 49503 ein 38-2786617 visiting nurse services of western michigan ("vns") 750 fuller ave ne, grand rapids, mi 49503 ein 38-1359195 spectrum health primary care partners d/b/a spectrum health medical group ("shmg") 1840 wealthy st se, grand rapids, mi 49506 ein 38-1358164 spectrum health foundation ("shf") 100 michigan st ne, grand rapids, mi 49503 ein 38-2752328”