{"success":true,"data":{"_id":381297435,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To improve the health of the communities we serve.","primary_activities":"Spectrum health kelsey (shk) hospital is a federally designated critical access hospital in lakeview, michigan, with 16 acute-care beds and 31 skilled-nursing-facility beds. Shk is a regional health center for primary and secondary care. Services include around-the-clock emergency care, inpatient acute care, outpatient surgical care, outpatient physical medicine and rehabilitation. In fiscal year 2012 there were 235 inpatient admissions, 756 inpatient days, 101 rehab & nursing center admissions, 10,007 rehab & nursing center patient days, and 8,854 emergency room visits. Spectrum health kelsey hospital is accredited by the joint commission.","year":2011,"name":"SPECTRUM HEALTH KELSEY","phone":"6167747322","website":"HTTP://WWW.SPECTRUMHEALTH.ORG/KELSEY","type":"990","year_formation":1945,"state_legal_domicile":"MI","total_volunteers":4,"tax_period_begin":"2011-07-01T00:00:00","tax_period_end":"2012-06-30T00:00:00","address":"615 S Bower, Greenville, MI, 488382628, USA","city":"Greenville","state":"MI","country":"USA","zip_code":"488382628"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":9,"Number of employees total":173,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":173,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":true,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":16968919,"Contributions":{"value":121676,"Other contributions":121676},"Program revenue":{"value":16824168,"Total revenue":{"value":16824168,"VARIOUS":16824168},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-329,"Investment income total":498,"Net investment gain":-827,"Income from invest bond proceeds":0},"Other revenues":{"value":23404,"Other total":0,"Royalties revenue":0,"Net rental income":23404,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":16569725,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":8930627,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":7052763,"Pension plan contributions":229785,"Other employee benefits":1194771,"Payroll taxes":453308},"Other expenses":{"value":7639098,"Management services":0,"Legal":1121,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":825344,"Advertising":0,"Office expenses":323202,"Information technology":7601,"Royalties":0,"Occupancy":690704,"Travel":36168,"Conferences and meetings":32739,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":249679,"Insurance":127293,"Travel entertainment public officials":0,"Itemized Expenses":{"value":5274027,"VARIOUS":5274027},"All other expenses":71220}},"Assets":{"value":5140109,"Non-interest bearing cash":1095,"Savings and temp cash investments":395,"Pledges and grants receivable":170000,"Accounts receivable":1297314,"Inventories for sale or use":75169,"Prepaid expenses deferred charges":44216,"Land, building, equipment":1776189,"Investments other":0,"Investments program related":42500,"Other assets":1733231},"Liabilities":{"value":1786218,"Accounts payable, accrued":59224,"Deferred, revenue":60615,"Other liabilities":1666379},"Fund balance":{"value":3353891},"Form990Details":{"program_service_accomplishments":[{"description":"SPECTRUM HEALTH KELSEY (SHK) HOSPITAL IS A FEDERALLY DESIGNATED CRITICAL ACCESS HOSPITAL IN LAKEVIEW, MICHIGAN, WITH 16 ACUTE-CARE BEDS AND 31 SKILLED-NURSING-FACILITY BEDS. SHK IS A REGIONAL HEALTH CENTER FOR PRIMARY AND SECONDARY CARE. SERVICES INCLUDE AROUND-THE-CLOCK EMERGENCY CARE, INPATIENT ACUTE CARE, OUTPATIENT SURGICAL CARE, OUTPATIENT PHYSICAL MEDICINE AND REHABILITATION. IN FISCAL YEAR 2012 THERE WERE 235 INPATIENT ADMISSIONS, 756 INPATIENT DAYS, 101 REHAB & NURSING CENTER ADMISSIONS, 10,007 REHAB & NURSING CENTER PATIENT DAYS, AND 8,854 EMERGENCY ROOM VISITS. SPECTRUM HEALTH KELSEY HOSPITAL IS ACCREDITED BY THE JOINT COMMISSION.","expense":15535107,"grants":0,"revenue":16846745}],"program_service_revenue_detail":[{"business_code":"622110","description":"PATIENT SERVICE REVENUE","total_revenue":16726347},{"business_code":"722212","description":"CAFETERIA","total_revenue":29015},{"business_code":"900099","description":"OTHER HOSPITAL OPERATING INCOME","total_revenue":68806}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":6476926,"management_and_general":575837,"total":7052763},"pension_plan_contributions":{"program_services":211024,"management_and_general":18761,"total":229785},"other_employee_benefits":{"program_services":1097222,"management_and_general":97549,"total":1194771},"payroll_taxes":{"program_services":416297,"management_and_general":37011,"total":453308},"management_fees":{"total":0},"legal_fees":{"management_and_general":1121,"total":1121},"accounting_fees":{"total":0},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"program_services":778177,"management_and_general":47167,"total":825344},"advertising":{"total":0},"office_expenses":{"program_services":303751,"management_and_general":19451,"total":323202},"information_technology":{"program_services":7601,"total":7601},"royalties":{"total":0},"occupancy":{"program_services":665245,"management_and_general":25459,"total":690704},"travel":{"program_services":32111,"management_and_general":4057,"total":36168},"conferences_meetings":{"program_services":16210,"management_and_general":16529,"total":32739},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":212227,"management_and_general":37452,"total":249679},"insurance":{"program_services":108199,"management_and_general":19094,"total":127293},"all_other_expenses":{"program_services":18900,"management_and_general":52320,"fundraising":0,"total":71220}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"business_name_line1":"CHRISTINA FREESE-DECKER","address_line1":"615 S Bower","city":"Greenville","state":"MI","zip":"488382628"},"audit_financial_statement_detail":{"financial_statement_attached":true,"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"6162256310","business_name_line1":"Ryan K Johnson","address_line1":"615 S Bower","city":"Greenville","state":"MI","zip":"488382628"},"contractor_compensation":[{"business_name_line1":"INCREMEDICAL LLC","compensation":391860,"services_description":"REHAB SERVICES","address_line1":"8259 WICKER AVE","city":"ST JOHN","state":"IN","zip":"46373","name":"INCREMEDICAL LLC","address":"8259 WICKER AVE, ST JOHN, IN, 46373"},{"business_name_line1":"HAR CONSULTING","compensation":106141,"services_description":"CONSULTING","address_line1":"975 SPAULDING AVE SE","city":"ADA","state":"MI","zip":"49301","name":"HAR CONSULTING","address":"975 SPAULDING AVE SE, ADA, MI, 49301"}],"officers_directors_key_employees":[{"title":"Director / President","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":296269,"other_compensation":98716,"individual_trustee_or_director":true,"officer":true},{"title":"Chairman","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Secretary","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Treasurer","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director - Part Year","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":303967,"other_compensation":35636,"individual_trustee_or_director":true},{"title":"Director - Part Year","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":478825,"other_compensation":136520,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director - Part Year","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":165978,"other_compensation":23440,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":496257,"other_compensation":185237,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VP Finance - Part Year","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":169089,"other_compensation":30309,"officer":true},{"title":"Interim VP - Finance","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":120560,"other_compensation":25520,"officer":true},{"title":"Chief Nursing Ops","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":165875,"other_compensation":23011,"key_employee":true},{"title":"Chief Clinical","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":159321,"other_compensation":25804,"key_employee":true},{"title":"Chief Human Resources","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":151829,"other_compensation":24802,"key_employee":true},{"title":"Physician","average_hours_per_week":50.0,"reportable_comp_from_org":185837,"reportable_comp_from_related_orgs":0,"other_compensation":25010,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"reportable_comp_from_org":207808,"reportable_comp_from_related_orgs":0,"other_compensation":20653,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"reportable_comp_from_org":224338,"reportable_comp_from_related_orgs":0,"other_compensation":20713,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"reportable_comp_from_org":267126,"reportable_comp_from_related_orgs":0,"other_compensation":32579,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"reportable_comp_from_org":274236,"reportable_comp_from_related_orgs":0,"other_compensation":18316,"highest_compensated_employee":true},{"title":"Former CFO","average_hours_per_week":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":183112,"other_compensation":27716,"former":true},{"title":"Former President","average_hours_per_week":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":372913,"other_compensation":114178,"former":true}]},"ScheduleA":{"public_charity_status":{"hospital_170b1_aiii":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":143308,"book_value":143308},"buildings":{"other_cost_or_other_basis":3916966,"book_value":1049331,"depreciation":2867635},"leasehold_improvements":{"other_cost_or_other_basis":155895,"book_value":77219,"depreciation":78676},"equipment":{"other_cost_or_other_basis":2798124,"book_value":500299,"depreciation":2297825},"other_land_buildings":{"other_cost_or_other_basis":53778,"book_value":6032,"depreciation":47746},"total_book_value":1776189},"other_assets":{"assets":[{"description":"FAS 136 ASSETS","book_value":299507},{"description":"DUE FROM AFFILIATES","book_value":1433724}],"total_book_value":1733231},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"THIRD PARTY PAYABLE","amount":1544370},{"description":"DUE TO AFFILIATES","amount":122009}],"total_liability":1666379},"supplemental_information":[{"identifier":"FIN 48 (ASC 740) FOOTNOTE","form_and_line_reference":"PART X, LINE 2","explanation":"SPECTRUM HEALTH SYSTEM CONDUCTS AN ANALYSIS ANNUALLY TO DETERMINE THE ORGANIZATION'S LIABILITY WITH RESPECT TO UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED JUNE 30, 2012 IT WAS DETERMINED THAT THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS TO DISCLOSE. AS SUCH, THERE WAS NO FOOTNOTE ADDED TO THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS."}]},"ScheduleH":{"policies":{"financial_assistance_policy":true,"written_policy":true,"policy_applied_to_all_hospitals":true,"fpg_reference_free_care":true,"free_care_percent_200":true,"fpg_reference_discounted_care":false,"free_or_discounted_care_medically_indigent":true,"financial_assistance_budget":true,"expenses_exceed_budget":true,"unable_to_provide_care":false,"annual_community_benefit_report":true,"report_publicly_available":true},"bad_debt_medicare_collections":{"bad_debt_expense_reported":true,"bad_debt_expense":1471428,"bad_debt_expense_attributable_to_financial_assistance":0,"reimbursed_by_medicare":6541136,"cost_of_care_reimbursed_by_medicare":6864952,"medicare_surplus_or_shortfall":-323816,"cost_to_charge_ratio":true,"written_debt_collection_policy":true,"financial_assistance_provision":true},"community_benefit":{"financial_assistance_at_cost":{"total_community_benefit_expense":257081,"net_community_benefit_expense":257081,"total_expense_percentage":0.017},"unreimbursed_medicaid":{"total_community_benefit_expense":3776040,"direct_offsetting_revenue":3434637,"net_community_benefit_expense":341403,"total_expense_percentage":0.0226},"unreimbursed_costs":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_financial_assistance":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":4033121,"direct_offsetting_revenue":3434637,"net_community_benefit_expense":598484,"total_expense_percentage":0.0396},"community_health_services":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"health_professions_education":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"subsidized_health_services":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"research":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"cash_and_inkind_contributions":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_other_benefits":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_community_benefits":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":4033121,"direct_offsetting_revenue":3434637,"net_community_benefit_expense":598484,"total_expense_percentage":0.0396}},"community_building":{"physical_improvements_and_housing":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"economic_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"community_support":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"environmental_improvements":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"leadership_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"coalition_building":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"health_improvement_advocacy":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"workforce_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"other_community_building_activities":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_community_building_activities":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0,"total_expense_percentage":0.0}},"hospital_facility_count":1,"hospital_facilities":[{"facility_number":1,"business_name_line1":"SPECTRUM HEALTH KELSEY HOSPITAL","address_line1":"419 WASHINGTON AVE","city":"LAKEVIEW","state":"MI","zip":"48850","licensed_hospital":true,"general_medical_and_surgical":true,"critical_access_hospital":true,"emergency_room_24_hours":true,"name":"SPECTRUM HEALTH KELSEY HOSPITAL","address":"419 WASHINGTON AVE, LAKEVIEW, MI, 48850"}],"other_health_care_facility_count":1,"other_health_care_facilities":[{"business_name_line1":"SPECTRUM HEALTH REHAB AND NURSING CENTER","address_line1":"418 WASHINGTON AVE","city":"LAKEVIEW","state":"MI","zip":"48850","facility_type":"NURSING HOME","name":"SPECTRUM HEALTH REHAB AND NURSING CENTER","address":"418 WASHINGTON AVE, LAKEVIEW, MI, 48850"}],"supplemental_information":[{"form_and_line_reference":"Schedule H, Part I, Line 3c","explanation":"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."},{"form_and_line_reference":"Schedule H, Part I, Line 6a","explanation":"SPECTRUM HEALTH"},{"form_and_line_reference":"SCHEDULE H, PART I, LINE 6A","explanation":"THE HEALTH SYSTEM PUBLISHES A CONSOLIDATED COMMUNITY BENEFIT REPORT ON ITS WEBSITE AT WWW.SPECTRUMHEALTH.ORG (CLICK THE LINK TITLED \"ABOUT US\"). IN ADDITION, THE HEALTH SYSTEM HOLDS AN ANNUAL MEETING TO THE PUBLIC TO DISCUSS ITS COMMUNITY COMMITMENTS."},{"form_and_line_reference":"Schedule H, Part I, Line 7","explanation":"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."},{"form_and_line_reference":"Schedule H, Part I, Line 7, column(f)","explanation":"1,471,428"},{"form_and_line_reference":"Schedule H, Part III, Line 4","explanation":"CONSOLIDATED FINANCIAL STATEMENT FOOTNOTE EXTRACT RELATED TO UNCOLLECTIBLE ACCOUNTS: 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, PAYOR COMPOSITION AND AGING, AND HISTORICAL WRITE-OFF EXPERIENCE BY PAYOR 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. AFTER AMOUNTS DUE FROM THIRD-PARTY PAYORS ARE SATISFIED, AND REASONABLE EFFORTS TO COLLECT FROM THE PATIENT HAVE BEEN EXHAUSTED, THE SYSTEM FOLLOWS ESTABLISHED GUIDELINES FOR PLACING CERTAIN PAST-DUE PATIENT BALANCES WITH EXTERNAL COLLECTION AGENCIES. COSTING METHODOLOGY USED IN DETERMINING THE FIGURES REPORTED IN SCHEDULE H, PART III, SECTION A: ALL CHARGES ARE REPORTED AT GROSS, WHICH IS CONSISTENT WITH THE REPORTING METHODOLOGY USED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. RATIONALE FOR INCLUDING BAD DEBTS (AT GROSS CHARGES) IN SCHEDULE H, PART III, LINE 2: BAD DEBTS REPRESENT AN UNREIMBURSED LIABILITY TO THE ORGANIZATION AND FURTHER DEMONSTRATE HOW, BY ASSUMING THOSE COSTS, THE ORGANIZATION PROVIDES AND FULFILLS A HEALTH NEED IN THE COMMUNITY. IN ADDITION, EMERGENCY CARE IS PROVIDED TO PATIENTS REGARDLESS OF THEIR ABILITY TO PAY FOR SERVICES. SOME SERVICES ARE PROVIDED TO INDIVIDUALS WHO QUALIFY FOR FINANCIAL ASSISTANCE BUT, FOR PERSONAL OR OTHER PRIVATE REASONS, DON'T APPLY FOR FINANCIAL ASSISTANCE. USING THIS INFORMATIONAL TAX RETURN FOR ITS INTENDED PURPOSE, THE ORGANIZATION CHOOSES TO BE FULLY TRANSPARENT AND SHARE ALL OF THE COSTS OF PROVIDING CHARITY CARE AND COMMUNITY BENEFITS TO THE COMMUNITIES WE SERVE, WHICH INCLUDES CHARITY CARE, THE COSTS OF FREE OR SUBSIDIZED COMMUNITY PROGRAMS, BAD DEBT EXPENSES AND SHORTFALLS IN GOVERNMENT REIMBURSEMENTS (MEDICARE AND MEDICAID). RATIONALE FOR REPORTING ZERO ON SCHEDULE H, PART III, LINE 3 (OR RATIONALE FOR EXCLUDING A PORTION OF BAD DEBT AMOUNTS AS COMMUNITY BENEFIT): THE ORGANIZATION HAS NOT IDENTIFIED THE AMOUNT OF BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE FOR FREE OR DISCOUNTED SERVICES UNDER THE FINANCIAL ASSISTANCE POLICY. ALTHOUGH A PORTION OF BAD DEBT EXPENSES RELATES TO PATIENTS WHO WOULD QUALIFY FOR CHARITY CARE (HAD THEY PROVIDED INFORMATION TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE), A REPORTABLE FIGURE CANNOT BE REASONABLY ESTIMATED. THE ORGANIZATION IS IN THE PROCESS OF IMPLEMENTING A \"PROPENSITY TO PAY\" EVALUATION TOOL TO PROACTIVELY ASSESS PAYMENT RISK AND USE PREDICTIVE ANALYSIS TO DETERMINE A PATIENT'S LIKELIHOOD TO PAY MEDICAL BILLS. WITH THIS INFORMATION, THE ORGANIZATION WILL BE ABLE TO INITIATE MORE PRODUCTIVE FINANCIAL COUNSELING DISCUSSIONS WHICH WILL ULTIMATELY RESULT IN THE REDUCTION OF PATIENT BAD DEBT."},{"form_and_line_reference":"Schedule H, Part III, Line 8","explanation":"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."},{"form_and_line_reference":"Schedule H, Part III, Line 9b","explanation":"THE ORGANIZATION'S COLLECTION POLICY THAT APPLIES TO THE LARGEST NUMBER OF ITS PATIENTS DURING THE TAX YEAR CONTAINS PROVISIONS TO ENSURE COLLECTION ACTIVITY OCCURS ONLY FOR THOSE WHO ARE UNWILLING TO PAY, OPPOSED TO THOSE NOT ABLE. PATIENTS EXPRESSING OR IDENTIFIED AS HAVING INABILITY TO PAY ARE ASSESSED FOR ASSISTANCE."},{"form_and_line_reference":"Schedule H, Part V Section B, Line 10","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - 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.;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 11h","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 13g","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - THE ORGANIZATION PUBLICIZES THE FINANCIAL ASSISTANCE POLICY BY COMMUNICATING ITS AVAILABILITY VIA A PATIENT HANDBOOK, SIGNAGE, INFORMATIONAL BROCHURES, COMMUNITY PUBLICATIONS, AND VIA WORD OF MOUTH BY FINANCIAL COUNSELORS ASSISTING PATIENTS. ALTHOUGH THE POLICY ITSELF IS NOT PUBLICLY POSTED IN WAITING ROOMS OR ATTACHED TO BILLS, THERE IS REFERENCE THAT IT IS AVAILABLE. THE ORGANIZATION IS REVIEWING ITS POLICIES COMPARED TO THE REQUIREMENTS OF THE 501(R) PROPOSED REGULATIONS THAT WERE PUBLISHED ON JUNE 22, 2012.;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 19d","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;"},{"form_and_line_reference":"Schedule H, Part VI, Line 2","explanation":"THE MONTCALM COUNTY COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) IS A SYSTEMATIC PROCESS FOR INVOLVING COMMUNITY PARTNERS IN EXAMINING INDICATORS OF HEALTH IN THE POPULATION, GATHERING INPUT FROM COMMUNITY MEMBERS IDENTIFYING STRATEGIC ISSUES, AND IDENTIFYING STRATEGIC PRIORITIES THAT, IF ADDRESSED, WOULD IMPROVE THE HEALTH OF MONTCALM COUNTY RESIDENTS. THE OVERALL OBJECTIVE OF THIS CHNA IS TO IDENTIFY KEY HEALTH AND HEALTH SERVICE ISSUES IN MONTCALM COUNTY. THE RESULTS WILL BE USED TO ASSIST IN PLANNING, IMPLEMENTATION OF PROGRAMS AND SERVICES, EVALUATING RESULTS, ALLOCATION OF RESOURCES, AND ACHIEVING IMPROVED HEALTH OUTCOMES, SPECIFICALLY RELATED TO IDENTIFIED NEEDS. MORE SPECIFICALLY, OBJECTIVES INCLUDE: * GAUGE THE OVERALL HEALTH CLIMATE OR LANDSCAPE IN MONTCALM COUNTY * DETERMINE POSITIVE AND NEGATIVE HEALTH INDICATORS * IDENTIFY RISK BEHAVIORS * ESTABLISH EXISTING CLINICAL PREVENTIVE PRACTICES * MEASURE THE PREVALENCE OF CHRONIC CONDITIONS * DETERMINE DEGREE/LEVEL OF HEALTH CARE ACCESS * ASCERTAIN BARRIERS AND OBSTACLES TO HEALTH CARE * UNCOVER GAPS IN HEALTH CARE SERVICES OR PROGRAMS * IDENTIFY HEALTH DISPARITIES"},{"form_and_line_reference":"Schedule H, Part VI, Line 3","explanation":"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 THROUGH PRODUCING INFORMATION CARDS FOR THE UNINSURED, COMMUNITY OUTREACH PROGRAMS, CONSUMER INFORMATION CLASSES, ORGANIZATION WEBSITE, PERSONAL FINANCIAL COUNSELING, AND BY PROVIDING ASSISTANCE IN THE ACTUAL ENROLLMENT OF SUCH PROGRAMS. THE ORGANIZATION HAS A DEPARTMENT OF FINANCIAL COUNSELORS WHO WORK WITH PATIENTS THAT EXPRESS ANY LEVEL OF CONCERN WITH PAYING THEIR BILL. IN ADDITION, THE ORGANIZATION ALSO PROACTIVELY IDENTIFIES PATIENTS WHO HAVE QUALIFYING FACTORS FOR GOVERNMENTAL ASSISTANCE AND PARTNERS WITH ORGANIZATIONS THAT SPECIALIZE IN THE QUALIFICATION PROCESS. IF THE NEED FOR ASSISTANCE IS NOT IDENTIFIED PRIOR TO BILLING, PATIENT CONCERNS THAT ARE RECEIVED AS A RESULT OF RECEIVING A BILL ARE ADDRESSED BY FINANCIAL COUNSELORS AT THAT TIME. THE ORGANIZATION 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, VIA THE SPECTRUM HEALTH PATIENT HANDBOOK, VARIOUS INFORMATIONAL BROCHURES, SIGNAGE IN EACH HOSPITAL 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, THE ORGANIZATION 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)."},{"form_and_line_reference":"Schedule H, Part VI, Line 4","explanation":"THE TAXPAYER 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 UNITED MEMORIAL HOSPITAL, A RELATED ORGANIZATION. THE PRIMARY SERVICE AREA IS COMPRISED OF 19 ZIP CODES SURROUNDING LAKEVIEW, WHERE KELSEY HOSPITAL IS LOCATED, AND INCLUDES MONTCALM AND PORTIONS OF ADJACENT COUNTIES THAT SUPPORTS A POPULATION OF OVER 100,000 RESIDENTS."},{"form_and_line_reference":"Schedule H, Part VI, Line 5","explanation":"SPECTRUM HEALTH KELSEY'S BOARD OF DIRECTORS IS COMPOSED OF MEMBERS OF WHICH SUBSTANTIALLY ALL ARE INDEPENDENT COMMUNITY MEMBERS. A MAJORITY OF THE BOARD RESIDES IN SPECTRUM HEALTH KELSEY'S PRIMARY SERVICE AREA. SPECTRUM HEALTH KELSEY ALSO EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY. PEOPLE THROUGHOUT THE COMMUNITY CAN COUNT ON SPECTRUM HEALTH KELSEY TO BE STANDING BY WITH EMERGENCY CARE 24 HOURS A DAY, 365 DAYS A YEAR. THE EMERGENCY DEPARTMENT IS 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."},{"form_and_line_reference":"Schedule H, Part VI, Line 6","explanation":"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 NINE HOSPITALS INCLUDING HELEN DEVOS CHILDREN'S HOSPITAL, A STATE OF THE ART CHILDREN'S HOSPITAL THAT OPENED IN JANUARY 2011, AND 183 SERVICE SITES; THE SPECTRUM HEALTH MEDICAL GROUP AND WEST MICHIGAN HEART, PHYSICIAN GROUPS TOTALING MORE THAN 700 PROVIDERS; AND PRIORITY HEALTH, A HEALTH PLAN WITH 600,000 MEMBERS. SPECTRUM HEALTH IS WEST MICHIGAN'S LARGEST EMPLOYER WITH 19,000 EMPLOYEES. THE ORGANIZATION PROVIDED $204 MILLION IN COMMUNITY BENEFIT DURING ITS 2012 FISCAL YEAR. SPECTRUM HEALTH KELSEY IS A MEMBER OF THE AFFILIATED GROUP OF ENTITIES WITHIN THE SPECTRUM HEALTH SYSTEM (\"SPECTRUM HEALTH\"). EACH MEMBER CREATES VALUE WITHIN ITS RESPECTIVE COMMUNITY AND IS RESPONSIBLE FOR THEIR ACTIONS AND THE IMPACT THESE ACTIONS HAVE. 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 NINE KEY AREAS: HEALTHIER COMMUNITIES, EDUCATION, COMMUNITY ENGAGEMENT, RESEARCH, INNOVATION, EMPLOYEE ENGAGEMENT, SUSTAINABILITY, REGIONAL RELATIONSHIPS AND COMMUNITY BENEFIT."}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":true,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"BENNETT WALSTATTER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":5000,"compensation_based_on_related_orgs":290566,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":9800,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":25836,"other_compensation_filing_org":0,"other_compensation_related_orgs":8402,"total_compensation_filing_org":0,"total_compensation_related_orgs":339604,"name":"BENNETT WALSTATTER"},{"person_name":"BRIAN BRASSER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":24528,"compensation_based_on_related_orgs":139680,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5852,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":17158,"other_compensation_filing_org":0,"other_compensation_related_orgs":1667,"total_compensation_filing_org":0,"total_compensation_related_orgs":188886,"name":"BRIAN BRASSER"},{"person_name":"CHRISTINA FREESE-DECKER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":76813,"compensation_based_on_related_orgs":217429,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":31125,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":57363,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":41354,"other_compensation_filing_org":0,"other_compensation_related_orgs":2027,"total_compensation_filing_org":0,"total_compensation_related_orgs":394985,"name":"CHRISTINA FREESE-DECKER"},{"person_name":"DAVID DULL","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":106463,"compensation_based_on_related_orgs":346489,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":39891,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":86165,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":50355,"other_compensation_filing_org":0,"other_compensation_related_orgs":25873,"total_compensation_filing_org":0,"total_compensation_related_orgs":615345,"name":"DAVID DULL"},{"person_name":"DAVID OEHRING","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":25223,"compensation_based_on_related_orgs":140961,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":10615,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19694,"other_compensation_filing_org":0,"other_compensation_related_orgs":2905,"total_compensation_filing_org":0,"total_compensation_related_orgs":199398,"name":"DAVID OEHRING"},{"person_name":"GREGORY PAGE MD PHD","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":64247,"compensation_based_on_related_orgs":100896,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7834,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":15606,"other_compensation_filing_org":0,"other_compensation_related_orgs":835,"total_compensation_filing_org":0,"total_compensation_related_orgs":189418,"name":"GREGORY PAGE MD PHD"},{"person_name":"LORY READ","base_compensation_filing_org":155746,"bonus_filing_org":28824,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":7342,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":17668,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":1266,"other_compensation_related_orgs":0,"total_compensation_filing_org":210847,"total_compensation_related_orgs":0,"name":"LORY READ"},{"person_name":"MARC CHIRCOP","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":102560,"compensation_based_on_related_orgs":377526,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":124745,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":60492,"other_compensation_filing_org":0,"other_compensation_related_orgs":16170,"total_compensation_filing_org":0,"total_compensation_related_orgs":681494,"name":"MARC CHIRCOP"},{"person_name":"MARY ANNE JONES","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":175712,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":8964,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":18752,"other_compensation_filing_org":0,"other_compensation_related_orgs":7400,"total_compensation_filing_org":0,"total_compensation_related_orgs":210828,"name":"MARY ANNE JONES"},{"person_name":"MICHAEL BORGELD","base_compensation_filing_org":174476,"bonus_filing_org":300,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":1680,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":18972,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":33031,"other_compensation_related_orgs":0,"total_compensation_filing_org":228461,"total_compensation_related_orgs":0,"name":"MICHAEL BORGELD"},{"person_name":"PAUL BONIS","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":105006,"compensation_based_on_related_orgs":264136,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":26824,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":67313,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":46865,"other_compensation_filing_org":0,"other_compensation_related_orgs":3771,"total_compensation_filing_org":0,"total_compensation_related_orgs":487092,"name":"PAUL BONIS"},{"person_name":"PHILIP SCHUMACHER","base_compensation_filing_org":221328,"bonus_filing_org":150,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":20713,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":2860,"other_compensation_related_orgs":0,"total_compensation_filing_org":245051,"total_compensation_related_orgs":0,"name":"PHILIP SCHUMACHER"},{"person_name":"PRISCILLA MAHAR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":23651,"compensation_based_on_related_orgs":132940,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5658,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":20146,"other_compensation_filing_org":0,"other_compensation_related_orgs":2730,"total_compensation_filing_org":0,"total_compensation_related_orgs":185126,"name":"PRISCILLA MAHAR"},{"person_name":"STEVEN FAHLEN","base_compensation_filing_org":262268,"bonus_filing_org":3175,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":9800,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":22779,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":1683,"other_compensation_related_orgs":0,"total_compensation_filing_org":299704,"total_compensation_related_orgs":0,"name":"STEVEN FAHLEN"},{"person_name":"TODD PRYOR","base_compensation_filing_org":273679,"bonus_filing_org":150,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":18316,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":407,"other_compensation_related_orgs":0,"total_compensation_filing_org":292552,"total_compensation_related_orgs":0,"name":"TODD PRYOR"},{"person_name":"VICKI JENSEN","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":22611,"compensation_based_on_related_orgs":126857,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5407,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19395,"other_compensation_filing_org":0,"other_compensation_related_orgs":2360,"total_compensation_filing_org":0,"total_compensation_related_orgs":176630,"name":"VICKI JENSEN"}],"supplemental_information":[{"identifier":"Arrangement used to establish the top management official's compensation","form_and_line_reference":"Schedule J, Part I, Line 3","explanation":"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 KELSEY. 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 2012 (7/1/11-6/30/12), WAS BASED ON THE FOLLOWING INDEPENDENT SURVEYS OF HEALTH CARE EXECUTIVES AT COMPARABLE HEALTH SYSTEMS: * SULLIVAN, COTTER AND ASSOCIATES, INC.: 2011 SURVEY OF MANAGER AND EXECUTIVE COMPENSATION IN HOSPITALS AND HEALTH SYSTEMS * INTEGRATED HEALTHCARE STRATEGIES: 2011 HEALTHCARE EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2011 INTEGRATED HEALTH NETWORKS COMPENSATION SURVEY * TOWERS WATSON DATA SERVICES: 2011/2012 HOSPITAL AND HEALTHCARE MANAGEMENT COMPENSATION REPORT THESE SOURCES ARE CONSISTENT WITH THOSE USED IN LAST YEAR'S ANALYSIS. COMPENSATION ADJUSTMENTS ARE APPROVED BY EXECUTIVE COMMITTEE MEMBERS, CONSISTENT WITH THE SPECTRUM HEALTH COMPENSATION PHILOSOPHY DESCRIBED BELOW. MINUTES OF COMMITTEE DISCUSSIONS AND DECISIONS ARE PREPARED TO MEMORIALIZE EXECUTIVE COMMITTEE DECISIONS BASED UPON THE ABOVE DATA. CASH COMPENSATION DATA RELIED UPON BY THE EXECUTIVE COMMITTEE IS NATIONAL AND REFLECTS THE COMPENSATION PAID TO EXECUTIVES IN COMPARABLE JOBS IN COMPARABLY-SIZED HEALTHCARE ORGANIZATIONS. SPECTRUM HEALTH RECRUITS NATIONALLY FOR ITS EXECUTIVES. BENEFITS DATA REFLECT NATIONAL HEALTHCARE MARKET PRACTICES. GEOGRAPHIC PAY DIFFERENTIAL AND COST OF LIVING DATA INDICATE 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)."},{"identifier":"Severance or change-of-control payment","form_and_line_reference":"Schedule J, Part I, Line 4a","explanation":"$24,674 DAVID DULL"},{"identifier":"Supplemental nonqualified retirement plan","form_and_line_reference":"Schedule J, Part I, Line 4b","explanation":"$ 31,125 CHRISTINA FREESE-DECKER $ 39,891 DAVID DULL $ 26,824 PAUL BONIS THIS QUESTION IS ANSWERED \"YES\" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, DO \"PARTICIPATE IN\" A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. SOME INDIVIDUALS RECEIVED DISTRIBUTIONS DURING THE YEAR (AS REPORTED ON THIS LINE) WHEREAS OTHERS PARTICIPATED IN THE PLAN BUT DID NOT RECEIVE DISTRIBUTIONS. DISTRIBUTIONS REPORTED ON THIS LINE ARE ALSO INCLUDED IN SCHEDULE J, PART II, COLUMN F AS COMPENSATION REPORTED IN A PRIOR YEAR."}]},"ScheduleR":{"tax_exempt_organizations":[{"ein":383382353,"business_name_line1":"SPECTRUM HEALTH SYSTEM","primary_activities":"MANAGEMENT","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type III - FI","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"NA","address_line1":"100 MICHIGAN ST NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH SYSTEM","address":"100 MICHIGAN ST NE, GRAND RAPIDS, MI, 49503"},{"ein":382990574,"business_name_line1":"SH UNITED MEMORIAL FOUNDATION","primary_activities":"PHILANTHRO","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type I","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SH UNITED MEMORIAL FOUNDATION","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"ein":383170488,"business_name_line1":"AMBULATORY UNITED","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type I","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"AMBULATORY UNITED","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"ein":383589727,"business_name_line1":"UNITED LIFESTYLES","primary_activities":"WELLNESS","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type I","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"UNITED LIFESTYLES","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"ein":381358412,"business_name_line1":"SPECTRUM HEALTH UNITED","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SPECTRUM HEALTH UNITED","address":"615 S BOWER, GREENVILLE, MI, 48838"}],"taxable_corporations_and_trusts":[{"ein":202544762,"business_name_line1":"MONTCALM PRIMARY CARE PHYSICIANS","primary_activity":"MED. SVCS","ownership_percentage":1.0,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","type_of_entity":"C CORPORATION","name":"MONTCALM PRIMARY CARE PHYSICIANS","address":"615 S BOWER, GREENVILLE, MI, 48838"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":false,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"supplemental_information":[{"identifier":"SECTION 512(B)(13) CONTROLLED ENTITY?","form_and_line_reference":"PART II, COLUMN (G)","explanation":"THE ORGANIZATION IS A MEMBER OF A CONSOLIDATED HEALTH SYSTEM AND HAS A COMMON PARENT ORGANIZATION, SPECTRUM HEALTH SYSTEM."}]},"source_xml":"201301259349300255_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To improve the health of the communities we serve.","primary_activities":"Spectrum health kelsey is an acute care inpatient hospital, which includes specialty critical care units, outpatient services, and long term skilled nursing. -inpatient admissions 232 -inpatient days 1,135 -long-term care admissions 69 -long-term care patient days 10,471 -emergency room visits 7,881","year":2009,"name":"SPECTRUM HEALTH KELSEY","phone":"6167544341","website":"WWW.UM.SPECTRUM-HEALTH.ORG","type":"990","year_formation":1945,"state_legal_domicile":"MI","total_volunteers":8,"tax_period_begin":"2009-07-01T00:00:00","tax_period_end":"2010-06-30T00:00:00","address":"615 S BOWER, GREENVILLE, MI, 488382628, USA","city":"GREENVILLE","state":"MI","country":"USA","zip_code":"488382628"},"Governance":{"501c determination":true,"Number of voting members":11,"Number of independent voting members":6,"Number of employees total":162,"Total Gross UBI":0,"Number of employees":162,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":true,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":true},"Revenues":{"value":13912510,"Contributions":{"value":78869,"Other contributions":2860,"Grant revenue":537,"Related organizations":75472},"Program revenue":{"value":13797609,"Total revenue":{"value":13797609,"VARIOUS":13797609}},"Investment income":{"value":6760,"Investment income total":6760},"Other revenues":{"value":29272,"Other total":11441,"Net rental income":17831}},"Expenses":{"value":13606283,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":6355693,"Other salaries and wages":4982644,"Pension plan contributions":188730,"Other employee benefits":859456,"Payroll taxes":324863},"Other expenses":{"value":7250590,"Management services":28470,"Legal":1760,"Other services":3259153,"Advertising":8400,"Office expenses":980959,"Occupancy":626295,"Travel":13136,"Interest":2840,"Depreciation and depletion":245871,"Insurance":148607,"Itemized Expenses":{"value":1935099,"VARIOUS":1935099}}},"Assets":{"value":3690353,"Non-interest bearing cash":1000,"Savings and temp cash investments":9449,"Accounts receivable":1307103,"Inventories for sale or use":69417,"Prepaid expenses deferred charges":14545,"Land, building, equipment":2036215,"Other assets":252624},"Liabilities":{"value":926231,"Accounts payable, accrued":60672,"Other liabilities":865559},"Fund balance":{"value":2764122},"Form990Details":{"program_service_accomplishments":[{"description":"SPECTRUM HEALTH KELSEY IS AN ACUTE CARE INPATIENT HOSPITAL, WHICH INCLUDES SPECIALTY CRITICAL CARE UNITS, OUTPATIENT SERVICES, AND LONG TERM SKILLED NURSING. -INPATIENT ADMISSIONS 232 -INPATIENT DAYS 1,135 -LONG-TERM CARE ADMISSIONS 69 -LONG-TERM CARE PATIENT DAYS 10,471 -EMERGENCY ROOM VISITS 7,881","expense":12743804,"revenue":13783883}],"program_service_revenue_detail":[{"business_code":"622110","description":"PATIENT SERVICE REVENUE","total_revenue":13743230},{"business_code":"900099","description":"OTHER HOSPITAL OPERATING INC.","total_revenue":35491},{"business_code":"722212","description":"CAFETERIA","total_revenue":13726},{"business_code":"900099","description":"MEDICAL RECORD FEES","total_revenue":3674},{"business_code":"561410","description":"TRANSCRIPTION REVENUE","total_revenue":1488}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":4638411,"management_and_general":344233,"total":4982644},"pension_plan_contributions":{"program_services":158382,"management_and_general":30348,"total":188730},"other_employee_benefits":{"program_services":721327,"management_and_general":138129,"total":859456},"payroll_taxes":{"program_services":272625,"management_and_general":52238,"total":324863},"management_fees":{"program_services":28470,"total":28470},"legal_fees":{"management_and_general":1760,"total":1760},"other_service_fees":{"program_services":3102954,"management_and_general":156199,"total":3259153},"advertising":{"management_and_general":8400,"total":8400},"office_expenses":{"program_services":957385,"management_and_general":23574,"total":980959},"occupancy":{"program_services":608651,"management_and_general":17644,"total":626295},"travel":{"program_services":11748,"management_and_general":1388,"total":13136},"interest":{"management_and_general":2840,"total":2840},"depreciation_depletion":{"program_services":206335,"management_and_general":39536,"total":245871},"insurance":{"program_services":124711,"management_and_general":23896,"total":148607}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":true,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"RYAN K JOHNSON","phone":"6162256310","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"488382628"},"contractor_compensation":[{"person_name":"INCREMEDICAL LLC","compensation":317459,"services_description":"REHAB SERVICES","address_line1":"8259 WICKER AVE","city":"ST JOHN","state":"IN","zip":"46373","name":"INCREMEDICAL LLC","address":"8259 WICKER AVE, ST JOHN, IN, 46373"},{"person_name":"TODD PRYOR","compensation":232775,"services_description":"PROFESSIONAL SV","address_line1":"3615 WINDSHIRE DRIVE SE","city":"GRAND RAPIDS","state":"MI","zip":"49546","name":"TODD PRYOR","address":"3615 WINDSHIRE DRIVE SE, GRAND RAPIDS, MI, 49546"}],"officers_directors_key_employees":[{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":1138968,"other_compensation":280010,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":353503,"other_compensation":130015,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":199659,"other_compensation":14308,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"CHAIRMAN","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TREASURER","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":378563,"other_compensation":98042,"officer":true},{"title":"VP FINANCE","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":155649,"other_compensation":19562,"officer":true},{"title":"CHIEF CLINIC","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":162882,"other_compensation":8922,"key_employee":true},{"title":"CHIEF NURSIN","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":159460,"other_compensation":24841,"key_employee":true},{"title":"CHIEF HR OFF","average_hours_per_week":20.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":154510,"other_compensation":24032,"key_employee":true},{"title":"PHYSICIAN","average_hours_per_week":50.0,"reportable_comp_from_org":231998,"reportable_comp_from_related_orgs":0,"other_compensation":22560,"highest_compensated_employee":true},{"title":"PHYSICIAN","average_hours_per_week":50.0,"reportable_comp_from_org":187227,"reportable_comp_from_related_orgs":0,"other_compensation":10502,"highest_compensated_employee":true},{"title":"PHYSICIAN","average_hours_per_week":50.0,"reportable_comp_from_org":183218,"reportable_comp_from_related_orgs":0,"other_compensation":25817,"highest_compensated_employee":true},{"title":"FORMER DIREC","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":2249338,"other_compensation":464041,"former":true},{"title":"FORMER DIREC","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":1541542,"other_compensation":116136,"former":true},{"title":"FORMER CFO","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":176849,"other_compensation":27610,"former":true}]},"ScheduleA":{"public_charity_status":{"hospital_170b1_aiii":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"donor_advised_funds":{"disclosed_organization_legal_control":false,"disclosed_for_charitable_purposes":false},"conservation_easements":{"written_policy_monitoring":false,"section_170h_requirements_satisfied":false},"collections":{"solicited_assets_sale":false},"escrow_accounts":{"agent_trustee_etc":false,"included_on_financial_statements":false},"endowment_funds":{"current_year":{"beginning_year_balance":11388,"contributions":8000,"investment_earnings_or_losses":769,"end_year_balance":20157},"current_year_minus1":{"contributions":11388,"end_year_balance":11388},"board_designated_eoy_percentage":1.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":true,"related_organizations_listed_schedule_r":true},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":143310,"book_value":143310},"buildings":{"other_cost_or_other_basis":3737581,"book_value":997586,"depreciation":2739995},"leasehold_improvements":{"other_cost_or_other_basis":195345,"book_value":118847,"depreciation":76498},"equipment":{"other_cost_or_other_basis":4131660,"book_value":644257,"depreciation":3487403},"other_land_buildings":{"other_cost_or_other_basis":166984,"book_value":132215,"depreciation":34769},"total_book_value":2036215},"other_assets":{"assets":[{"description":"DONOR RESTRICTED ASSETS","book_value":219673},{"description":"DUE FROM AFFILIATES","book_value":32951}],"total_book_value":252624},"other_liabilities":{"liabilities":[{"description":"THIRD PARTY PAYABLE"},{"description":"DUE TO AFFILIATES"},{"description":"OTHER LIABILITIES"}],"total_liability":865559},"supplemental_information":[{"identifier":"INTENDED USES FOR ENDOWMENT FUNDS","form_and_line_reference":"SCHEDULE D, PAGE 2, PART V, LINE 4","explanation":"THE FUNDS ARE CURRENTLY AN UNRESTRICTED BOARD DESIGNATED ENDOWMENT AND HELD AS AN INVESTMENT."}]},"ScheduleH":{"policies":{"financial_assistance_policy":true,"written_policy":true,"policy_applied_to_all_hospitals":true,"fpg_reference_free_care":true,"free_care_percent_200":true,"fpg_reference_discounted_care":true,"discounted_care_other":true,"discounted_care_other_percentage":5.0,"free_or_discounted_care_medically_indigent":true,"financial_assistance_budget":true,"expenses_exceed_budget":true,"unable_to_provide_care":false,"annual_community_benefit_report":true,"report_publicly_available":true},"bad_debt_medicare_collections":{"bad_debt_expense_reported":true,"bad_debt_expense":619872,"reimbursed_by_medicare":3922968,"cost_of_care_reimbursed_by_medicare":4664017,"medicare_surplus_or_shortfall":-741049,"cost_to_charge_ratio":true,"written_debt_collection_policy":true,"financial_assistance_provision":true},"community_benefit":{"financial_assistance_at_cost":{"total_community_benefit_expense":75216,"net_community_benefit_expense":75216,"total_expense_percentage":0.0055},"unreimbursed_medicaid":{"total_community_benefit_expense":3380538,"direct_offsetting_revenue":2826751,"net_community_benefit_expense":553787,"total_expense_percentage":0.0407},"total_financial_assistance":{"total_community_benefit_expense":3455754,"direct_offsetting_revenue":2826751,"net_community_benefit_expense":629003,"total_expense_percentage":0.0462},"total_community_benefits":{"total_community_benefit_expense":3455754,"direct_offsetting_revenue":2826751,"net_community_benefit_expense":629003,"total_expense_percentage":0.0462}},"hospital_facilities":[{"business_name_line1":"SPECTRUM HEALTH KELSEY HOSPITAL","address_line1":"419 WASHINGTON AVE","city":"LAKEVIEW","state":"MI","zip":"48850","childrens_hospital":true,"critical_access_hospital":true,"name":"SPECTRUM HEALTH KELSEY HOSPITAL","address":"419 WASHINGTON AVE, LAKEVIEW, MI, 48850"},{"business_name_line1":"EASTSIDE FAMILY MEDICAL","address_line1":"8540 105TH AVE","city":"STANWOOD","state":"MI","zip":"49346","name":"EASTSIDE FAMILY MEDICAL","address":"8540 105TH AVE, STANWOOD, MI, 49346"},{"business_name_line1":"INTERNAL MEDICINE PHYSICIAN OFFICE","address_line1":"418 WASHINGTON","city":"LAKEVIEW","state":"MI","zip":"48850","name":"INTERNAL MEDICINE PHYSICIAN OFFICE","address":"418 WASHINGTON, LAKEVIEW, MI, 48850"}],"part_vi_explanations":{"annual_community_benefit":"THE CONSOLIDATED HEALTH SYSTEM PUBLISHES THEIR COMMUNITY BENEFIT REPORT ON THEIR WEBSITE AT WWW.SPECTRUM-HEALTH.ORG (CLICK THE LINK TITLED \"ABOUT US\"). IN ADDITION, THE HEALTH SYSTEM HOLDS AN ANNUAL MEETING TO THE PUBLIC TO DISCUSS ITS COMMUNITY COMMITMENTS.","bad_debt_footnote":"CONSOLIDATED FINANCIAL STATEMENT FOOTNOTE EXTRACT RELATED TO UNCOLLECTIBLE ACCOUNTS 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 PAYOR COMPOSITION AND AGING, AND HISTORICAL WRITE-OFF EXPERIENCE BY PAYOR 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. AFTER AMOUNTS DUE FROM THIRD-PARTY PAYORS ARE SATISFIED, AND REASONABLE EFFORTS TO COLLECT FROM THE PATIENT HAVE BEEN EXHAUSTED, THE SYSTEM FOLLOWS ESTABLISHED GUIDELINES FOR PLACING CERTAIN PAST-DUE PATIENT BALANCES WITH EXTERNAL COLLECTION AGENCIES. COSTING METHODOLOGY USED IN DETERMINING THE FIGURES REPORTED IN SCH. H, PART III, LINE 1 BAD DEBTS, AT COST, ARE DETERMINED BY USING AN OVERALL RATIO OF COSTS-TO-CHARGES APPLIED AGAINST BAD DEBT EXPENSES (AT CHARGES) IN THE STATEMENT OF ACTIVITIES. RATIONAL FOR INCLUDING BAD DEBTS (AT COST) IN SCH. H, PART III, LINE 2 BAD DEBTS, AT COST, REPRESENT AN UNREIMBURSED LIABILITY TO THE TAXPAYER AND FURTHER DEMONSTRATE HOW, BY ASSUMING THOSE COSTS, THE TAXPAYER PROVIDES AND FULFILLS A HEALTH NEED IN THE COMMUNITY. IN ADDITION, EMERGENCY CARE IS PROVIDED TO PATIENTS REGARDLESS OF THEIR ABILITY TO PAY FOR SERVICES. SOME OF THESE SERVICES ARE PROVIDED TO INDIVIDUALS WHO QUALIFY FOR FINANCIAL ASSISTANCE BUT, FOR PERSONAL OR OTHER PRIVATE REASONS, DON'T APPLY FOR FINANCIAL ASSISTANCE. USING THIS INFORMATIONAL TAX RETURN FOR ITS INTENDED PURPOSE, THE TAXPAYER CHOOSES TO BE FULLY TRANSPARENT AND SHARE ALL THE COSTS OF PROVIDING CHARITY CARE AND COMMUNITY BENEFITS TO THE COMMUNITIES WE SERVE, WHICH INCLUDES CHARITY CARE, THE COSTS OF FREE OR SUBSIDIZED COMMUNITY PROGRAMS, BAD DEBT EXPENSES REDUCED TO COST AND SHORTFALLS IN GOVERNMENT REIMBURSEMENTS (MEDICARE AND MEDICAID). RATIONAL FOR EXCLUDING (OR REPORTING ZERO) BAD DEBTS (AT COST) IN SCH. H, PART III, LINE 3 THE TAXPAYER HAS NOT IDENTIFIED THE AMOUNT OF BAD DEBT EXPENSES (AT COST) ATTRIBUTABLE TO PATIENTS ELIGIBLE FOR FREE OR DISCOUNTED SERVICES UNDER THE FINANCIAL ASSISTANCE POLICY. ALTHOUGH IT'S CERTAIN THAT A PORTION OF BAD DEBT EXPENSES (AT COST) RELATES TO PATIENTS WHO WOULD QUALIFY FOR CHARITY CARE (HAD THEY PROVIDED INFORMATION TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE), A REPORTABLE FIGURE CANNOT BE REASONABLY ESTIMATED.","community_information":"THE TAXPAYER 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 UNITED MEMORIAL HOSPITAL, A RELATED ORGANIZATION. THE PRIMARY SERVICE AREA IS COMPRISED OF 19 ZIP CODES SURROUNDING LAKEVIEW, WHERE KELSEY HOSPITAL IS LOCATED, AND INCLUDES MONTCALM AND PORTIONS OF ADJACENT COUNTIES THAT SUPPORTS A POPULATION OF OVER 100,000 RESIDENTS.","debt_collection_policy":"THE TAXPAYER COOPERATIVELY WORKS WITH PATIENTS HAVING SELF-PAY BALANCES TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE IN ACCORDANCE WITH THE FINANCIAL ASSISTANCE ELIGIBILITY POLICY.","general_explanation":"SCHEDULE H, PART I, LINE 3B THE TAXPAYER MAY PROVIDE DISCOUNTED CARE TO ELIGIBLE INDIVIDUALS WHOSE INCOME LEVEL EXCEEDS 500% OF THE FEDERAL POVERTY GUIDELINES. CONSOLIDATED CHARITY CARE AND COMMUNITY BENEFIT REPORTING SCHEDULE H OF THIS TAX RETURN ONLY DISCLOSES CHARITY CARE AND COMMUNITY BENEFIT INFORMATION PERTAINING TO THE REPORTING ENTITY. HOWEVER, FOR A FULL AND MORE ACCURATE UNDERSTANDING OF THE CHARITY CARE AND COMMUNITY BENEFITS PROVIDED BY THE CONSOLIDATED HEALTH SYSTEM PLEASE VISIT OUR WEBSITE AT WWW.SPECTRUM-HEALTH.ORG AND CLICK THE LINK TITLED \"ABOUT US\".","needs_assessment":"PERIODICALLY THE TAXPAYER CONDUCTS A COMMUNITY NEEDS ASSESSMENT USING RESULTS FROM LOCAL, STATE AND NATIONAL SOURCES. THE LAST SUCH COMMUNITY NEEDS ASSESSMENT UTILIZED THE FOLLOWING SOURCES: 1) AMERICA'S HEALTH RANKING: A CALL TO ACTION FOR PEOPLE AND THEIR COMMUNITIES. 2) AIMING HIGHER: RESULTS FROM A STATE SCORECARD ON HEALTH SYSTEM PERFORMANCE. 3) BEHAVIORAL RISK FACTOR SURVEY (2005): HEALTH RISK BEHAVIORS IN THE STATE OF MICHIGAN. 4) THE 2005/2006 COMMUNITY REPORT CARD 5) THE 2005/2006 GREATER GRAND RAPIDS SURVEY","patient_education_assistance":"TAXPAYER HAS A DEPARTMENT OF FINANCIAL COUNSELORS WHO WORK WITH PATIENTS THAT EXPRESS ANY LEVEL OF CONCERN WITH PAYING THEIR BILL. IN ADDITION, THE TAXPAYER ALSO PROACTIVELY IDENTIFIES PATIENTS WHO HAVE QUALIFYING FACTORS FOR GOVERNMENTAL ASSISTANCE AND PARTNERS WITH ORGANIZATIONS THAT SPECIALIZE IN THE QUALIFICATION PROCESS. IF THE NEED FOR ASSISTANCE IS NOT IDENTIFIED PRIOR TO BILLING, PATIENT CONCERNS THAT ARE RECEIVED AS A RESULT OF RECEIVING A BILL ARE ADDRESSED BY FINANCIAL COUNSELORS AT THAT TIME. IN ADDITION, THE TAXPAYER 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.SPECTRUM-HEALTH.ORG).","shortfall_as_community_benefit":"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 TAXPAYER USES A RATIO OF COST TO CHARGES. IN DETERMINING THE RATIO OF COST TO CHARGES THE TAXPAYER 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.","subsidized_health_services":"SUBSIDIZED HEALTH SERVICES INCLUDE THE UNREIMBURSED COSTS OF PROVIDING FREE OR SUBSIDIZED HEALTH SERVICES AND/OR COMMUNITY CLINICS."}},"ScheduleJ":{"benefits_and_procedures":{"housing_allowance_or_residence":true,"substantiation_required":false,"written_policy_travel_and_entertainment":true},"compensation_process":{"compensation_committee":true,"independent_consultant":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MATTHEW VAN VRANKEN","bonus_related_orgs":458771,"compensation_based_on_related_orgs":663894,"comp_report_prior_990_related_orgs":279183,"deferred_compensation_related_orgs":186411,"nontaxable_benefits_related_orgs":93599,"other_compensation_related_orgs":16303,"total_compensation_related_orgs":1418978,"name":"MATTHEW VAN VRANKEN"},{"person_name":"DAVID DULL","bonus_related_orgs":77675,"compensation_based_on_related_orgs":273628,"comp_report_prior_990_related_orgs":30322,"deferred_compensation_related_orgs":79089,"nontaxable_benefits_related_orgs":50926,"other_compensation_related_orgs":2200,"total_compensation_related_orgs":483518,"name":"DAVID DULL"},{"person_name":"GREGORY PAGE MD PHD","bonus_related_orgs":93587,"compensation_based_on_related_orgs":106072,"comp_report_prior_990_related_orgs":28384,"deferred_compensation_related_orgs":10257,"nontaxable_benefits_related_orgs":4051,"total_compensation_related_orgs":213967,"name":"GREGORY PAGE MD PHD"},{"person_name":"PAUL BONIS","bonus_related_orgs":142403,"compensation_based_on_related_orgs":234814,"comp_report_prior_990_related_orgs":91700,"deferred_compensation_related_orgs":57002,"nontaxable_benefits_related_orgs":41040,"other_compensation_related_orgs":1346,"total_compensation_related_orgs":476605,"name":"PAUL BONIS"},{"person_name":"DAVID OEHRING","bonus_related_orgs":11655,"compensation_based_on_related_orgs":134477,"deferred_compensation_related_orgs":2858,"nontaxable_benefits_related_orgs":16704,"other_compensation_related_orgs":9517,"total_compensation_related_orgs":175211,"name":"DAVID OEHRING"},{"person_name":"PRISCILLA MAHAR","bonus_related_orgs":21725,"compensation_based_on_related_orgs":133462,"deferred_compensation_related_orgs":6526,"nontaxable_benefits_related_orgs":2396,"other_compensation_related_orgs":7695,"total_compensation_related_orgs":171804,"name":"PRISCILLA MAHAR"},{"person_name":"BRIAN BRASSER","bonus_related_orgs":22137,"compensation_based_on_related_orgs":134356,"deferred_compensation_related_orgs":6598,"nontaxable_benefits_related_orgs":18243,"other_compensation_related_orgs":2967,"total_compensation_related_orgs":184301,"name":"BRIAN BRASSER"},{"person_name":"VICKI JENSEN","bonus_related_orgs":23249,"compensation_based_on_related_orgs":123818,"deferred_compensation_related_orgs":6247,"nontaxable_benefits_related_orgs":17785,"other_compensation_related_orgs":7443,"total_compensation_related_orgs":178542,"name":"VICKI JENSEN"},{"person_name":"STEVEN FAHLEN","base_compensation_filing_org":223676,"bonus_filing_org":7500,"deferred_compensation_filing_org":937,"nontaxable_benefits_filing_org":21623,"other_compensation_filing_org":822,"total_compensation_filing_org":254558,"name":"STEVEN FAHLEN"},{"person_name":"JAMES FARINOSI","base_compensation_filing_org":185797,"nontaxable_benefits_filing_org":10502,"other_compensation_filing_org":1430,"total_compensation_filing_org":197729,"name":"JAMES FARINOSI"},{"person_name":"MICHAEL BORGELD","base_compensation_filing_org":182675,"deferred_compensation_filing_org":6715,"nontaxable_benefits_filing_org":19102,"other_compensation_filing_org":543,"total_compensation_filing_org":209035,"name":"MICHAEL BORGELD"},{"person_name":"RICHARD BREON","bonus_related_orgs":1276492,"compensation_based_on_related_orgs":946511,"comp_report_prior_990_related_orgs":970982,"deferred_compensation_related_orgs":295997,"nontaxable_benefits_related_orgs":168044,"other_compensation_related_orgs":26335,"total_compensation_related_orgs":2713379,"name":"RICHARD BREON"},{"person_name":"LOWELL BURSCH","bonus_related_orgs":990967,"compensation_based_on_related_orgs":354793,"comp_report_prior_990_related_orgs":409967,"deferred_compensation_related_orgs":59453,"nontaxable_benefits_related_orgs":56683,"other_compensation_related_orgs":195782,"total_compensation_related_orgs":1657678,"name":"LOWELL BURSCH"},{"person_name":"MARY ANNE JONES","compensation_based_on_related_orgs":169511,"deferred_compensation_related_orgs":21882,"nontaxable_benefits_related_orgs":5728,"other_compensation_related_orgs":7338,"total_compensation_related_orgs":204459,"name":"MARY ANNE JONES"}],"supplemental_information":[{"identifier":"FRINGE OR EXPENSE EXPLANATION","form_and_line_reference":"SCHEDULE J, PAGE 1, PART I, LINE 1A","explanation":"SPECTRUM HEALTH UNITED FURNISHED HOUSING TO AN EMPLOYEE PURSUANT TO EMPLOYMENT AGREEMENT, FOR THE PERIOD 1-5-09 TO 9-17-09. THE MARKET VALUE OF HOUSING AND TAX INDEMNIFICATION WAS ADDED TO THE 2009 W-2 AS A TAXABLE BENEFIT."},{"identifier":"OTHER ADDITIONAL INFORMATION","form_and_line_reference":"SCHEDULE J, PART III","explanation":"SCHEDULE J, PART I, LINE 4B IS ANSWERED \"YES\" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, DO \"PARTICIPATE IN\" A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. HOWEVER, NONE OF THESE PARTICIPANTS \"RECEIVED PAYMENT FROM\" THESE PLANS DURING THE TAX YEAR."}]},"ScheduleL":{"business_transactions_involving_interested_persons":[{"person_name":"CEDAR NORTH DEVELOPMENT","relationship":"BUSINESS","description":"SEE SCH. O","amount":60000,"sharing_of_revenues":false,"name":"CEDAR NORTH DEVELOPMENT"},{"person_name":"HATHAWAY PROPERTIES LLC","relationship":"BUSINESS","description":"SEE SCH. O","amount":435184,"sharing_of_revenues":false,"name":"HATHAWAY PROPERTIES LLC"},{"person_name":"FIFTH THIRD BANK","relationship":"BUSINESS","description":"SEE SCH. O","amount":1688070,"sharing_of_revenues":false,"name":"FIFTH THIRD BANK"}]},"ScheduleR":{"disregarded_entities":[{"ein":382715520,"business_name_line1":"PHMB PROPERTIES LLC","business_name_line2":"PHMB PROPERTIES LLC-1231 EAST BELT","primary_activities":"PROP. MGMT","total_income":5062443,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"PH","direct_controlling_business_name_line2":"PH","address_line1":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"PHMB PROPERTIES LLC PHMB PROPERTIES LLC-1231 EAST BELT","address":"1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":382125186,"business_name_line1":"WEST MICHIGAN CVCT LLC","business_name_line2":"WEST MICHIGAN CVCT LLC-2900 BRADFO","primary_activities":"DORMANT","legal_domicile_state":"MI","direct_controlling_business_name_line1":"WMH","direct_controlling_business_name_line2":"WMH","address_line1":"2900 BRADFORD STREET NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"WEST MICHIGAN CVCT LLC WEST MICHIGAN CVCT LLC-2900 BRADFO","address":"2900 BRADFORD STREET NE, GRAND RAPIDS, MI, 49525"},{"ein":382851295,"business_name_line1":"MMPC REAL ESTATE LLC","business_name_line2":"MMPC REAL ESTATE LLC-4100 LAKE DR","primary_activities":"DORMANT","legal_domicile_state":"MI","direct_controlling_business_name_line1":"MMPC","direct_controlling_business_name_line2":"MMPC","address_line1":"4100 LAKE DR SE STE 300","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"MMPC REAL ESTATE LLC MMPC REAL ESTATE LLC-4100 LAKE DR","address":"4100 LAKE DR SE STE 300, GRAND RAPIDS, MI, 49525"},{"ein":272868213,"business_name_line1":"SPECTRUM HEALTH INNOVATIONS LLC","business_name_line2":"SPECTRUM HEALTH INNOVATIONS LLC-10","primary_activities":"IP DEVELOP","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH INNOVATIONS LLC SPECTRUM HEALTH INNOVATIONS LLC-10","address":"100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"}],"tax_exempt_organizations":[{"ein":383382353,"business_name_line1":"SPECTRUM HEALTH SYSTEM","business_name_line2":"SPECTRUM HEALTH SYSTEM","primary_activities":"MANAGEMENT","exempt_code_section":"501","public_charity_status":"11C","legal_domicile_state":"MI","direct_controlling_business_name_line1":"NA","address_line1":"100 MICHIGAN AVE NE","address_line2":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH SYSTEM SPECTRUM HEALTH SYSTEM","address":"100 MICHIGAN AVE NE, 100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":381360529,"business_name_line1":"SPECTRUM HEALTH HOSPITALS","business_name_line2":"SPECTRUM HEALTH HOSPITALS","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"3","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"100 MICHIGAN AVE NE","address_line2":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH HOSPITALS SPECTRUM HEALTH HOSPITALS","address":"100 MICHIGAN AVE NE, 100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":381358164,"business_name_line1":"SPECTRUM HEALTH PRIMARY CARE PTNRS","business_name_line2":"SPECTRUM HEALTH PRIMARY CARE PTNRS","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"3","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"100 MICHIGAN AVE NE","address_line2":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH PRIMARY CARE PTNRS SPECTRUM HEALTH PRIMARY CARE PTNRS","address":"100 MICHIGAN AVE NE, 100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":383414862,"business_name_line1":"WEST MICHIGAN REGIONAL LABORATORY","business_name_line2":"WEST MICHIGAN REGIONAL LABORATORY","primary_activities":"TEACH/RSCH","exempt_code_section":"501","public_charity_status":"9","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHH","direct_controlling_business_name_line2":"SHH","address_line1":"1726 KNOLLCREST CIRCLE SE","address_line2":"1726 KNOLLCREST CIRCLE SE","city":"GRAND RAPIDS","state":"MI","zip":"49546","name":"WEST MICHIGAN REGIONAL LABORATORY WEST MICHIGAN REGIONAL LABORATORY","address":"1726 KNOLLCREST CIRCLE SE, 1726 KNOLLCREST CIRCLE SE, GRAND RAPIDS, MI, 49546"},{"ein":364528474,"business_name_line1":"SH-SM SHARED TECHNOLOGY SERVICES","business_name_line2":"SH-SM SHARED TECHNOLOGY SERVICES","primary_activities":"MED. SVCS","exempt_code_section":"501","public_charity_status":"9","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHH","direct_controlling_business_name_line2":"SHH","address_line1":"100 MICHIGAN AVE NE","address_line2":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SH-SM SHARED TECHNOLOGY SERVICES SH-SM SHARED TECHNOLOGY SERVICES","address":"100 MICHIGAN AVE NE, 100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":382752328,"business_name_line1":"SPECTRUM HEALTH FOUNDATION","business_name_line2":"SPECTRUM HEALTH FOUNDATION","primary_activities":"PHILANTHRO","exempt_code_section":"501","public_charity_status":"7","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"100 MICHIGAN AVE NE","address_line2":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH FOUNDATION SPECTRUM HEALTH FOUNDATION","address":"100 MICHIGAN AVE NE, 100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":383242232,"business_name_line1":"SPECTRUM HEALTH CONTINUING CARE","business_name_line2":"SPECTRUM HEALTH CONTINUING CARE","primary_activities":"REHAB/CARE","exempt_code_section":"501","public_charity_status":"11B","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"750 FULLER AVE NE","address_line2":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH CONTINUING CARE SPECTRUM HEALTH CONTINUING CARE","address":"750 FULLER AVE NE, 750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":382415333,"business_name_line1":"SH CONTINUING CARE CENTER","business_name_line2":"SH CONTINUING CARE CENTER","primary_activities":"REHAB/NRS","exempt_code_section":"501","public_charity_status":"9","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHCC","direct_controlling_business_name_line2":"SHCC","address_line1":"750 FULLER AVE NE","address_line2":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SH CONTINUING CARE CENTER SH CONTINUING CARE CENTER","address":"750 FULLER AVE NE, 750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":383472677,"business_name_line1":"SH KENT COMMUNITY CAMPUS","business_name_line2":"SH KENT COMMUNITY CAMPUS","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"3","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHCC","direct_controlling_business_name_line2":"SHCC","address_line1":"750 FULLER AVE NE","address_line2":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SH KENT COMMUNITY CAMPUS SH KENT COMMUNITY CAMPUS","address":"750 FULLER AVE NE, 750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":382786617,"business_name_line1":"SPECTRUM HEALTH WORTH SERVICES","business_name_line2":"SPECTRUM HEALTH WORTH SERVICES","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"9","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHCC","direct_controlling_business_name_line2":"SHCC","address_line1":"750 FULLER AVE NE","address_line2":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH WORTH SERVICES SPECTRUM HEALTH WORTH SERVICES","address":"750 FULLER AVE NE, 750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":381359195,"business_name_line1":"VISITING NURSE SERVICES OF WEST MI","business_name_line2":"VISITING NURSE SERVICES OF WEST MI","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"9","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHCC","direct_controlling_business_name_line2":"SHCC","address_line1":"750 FULLER AVE NE","address_line2":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"VISITING NURSE SERVICES OF WEST MI VISITING NURSE SERVICES OF WEST MI","address":"750 FULLER AVE NE, 750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":382715520,"business_name_line1":"PRIORITY HEALTH","business_name_line2":"PRIORITY HEALTH","primary_activities":"HMO","exempt_code_section":"501","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"1231 EAST BELTLINE NE","address_line2":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"PRIORITY HEALTH PRIORITY HEALTH","address":"1231 EAST BELTLINE NE, 1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":382663747,"business_name_line1":"TRINITY HEALTH PLANS","business_name_line2":"TRINITY HEALTH PLANS","primary_activities":"HMO MGMT","exempt_code_section":"501","legal_domicile_state":"MI","direct_controlling_business_name_line1":"PH","direct_controlling_business_name_line2":"PH","address_line1":"1231 EAST BELTLINE NE","address_line2":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"TRINITY HEALTH PLANS TRINITY HEALTH PLANS","address":"1231 EAST BELTLINE NE, 1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":320016523,"business_name_line1":"PH GOVERNMENT PROGRAMS INC","business_name_line2":"PH GOVERNMENT PROGRAMS INC","primary_activities":"HMO","exempt_code_section":"501","public_charity_status":"9","legal_domicile_state":"MI","direct_controlling_business_name_line1":"PH","direct_controlling_business_name_line2":"PH","address_line1":"1231 EAST BELTLINE NE","address_line2":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"PH GOVERNMENT PROGRAMS INC PH GOVERNMENT PROGRAMS INC","address":"1231 EAST BELTLINE NE, 1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":381358412,"business_name_line1":"SPECTRUM HEALTH UNITED","business_name_line2":"SPECTRUM HEALTH UNITED","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"3","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"615 S BOWER","address_line2":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SPECTRUM HEALTH UNITED SPECTRUM HEALTH UNITED","address":"615 S BOWER, 615 S BOWER, GREENVILLE, MI, 48838"},{"ein":382990574,"business_name_line1":"SH UNITED MEMORIAL FOUNDATION","business_name_line2":"SH UNITED MEMORIAL FOUNDATION","primary_activities":"PHILANTHRO","exempt_code_section":"501","public_charity_status":"11A","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHU","direct_controlling_business_name_line2":"SHU","address_line1":"615 S BOWER","address_line2":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SH UNITED MEMORIAL FOUNDATION SH UNITED MEMORIAL FOUNDATION","address":"615 S BOWER, 615 S BOWER, GREENVILLE, MI, 48838"},{"ein":383170488,"business_name_line1":"AMBULATORY UNITED","business_name_line2":"AMBULATORY UNITED","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"11A","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHU","direct_controlling_business_name_line2":"SHU","address_line1":"407 S NELSON","address_line2":"407 S NELSON","city":"GREENVILLE","state":"MI","zip":"48838","name":"AMBULATORY UNITED AMBULATORY UNITED","address":"407 S NELSON, 407 S NELSON, GREENVILLE, MI, 48838"},{"ein":383589727,"business_name_line1":"UNITED LIFESTYLES","business_name_line2":"UNITED LIFESTYLES","primary_activities":"WELLNESS","exempt_code_section":"501","public_charity_status":"3","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHU","direct_controlling_business_name_line2":"SHU","address_line1":"615 S BOWER","address_line2":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"UNITED LIFESTYLES UNITED LIFESTYLES","address":"615 S BOWER, 615 S BOWER, GREENVILLE, MI, 48838"},{"ein":381297435,"business_name_line1":"SPECTRUM HEALTH KELSEY","business_name_line2":"SPECTRUM HEALTH KELSEY","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"3","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHU","direct_controlling_business_name_line2":"SHU","address_line1":"300 N PATTERSON RD","address_line2":"300 N PATTERSON RD","city":"REED CITY","state":"MI","zip":"49677","name":"SPECTRUM HEALTH KELSEY SPECTRUM HEALTH KELSEY","address":"300 N PATTERSON RD, 300 N PATTERSON RD, REED CITY, MI, 49677"},{"ein":382770076,"business_name_line1":"REED CITY HOSPITAL CORPORATION","business_name_line2":"REED CITY HOSPITAL CORPORATION","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"3","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"225 N STATE STREET","address_line2":"225 N STATE STREET","city":"REED CITY","state":"MI","zip":"49677","name":"REED CITY HOSPITAL CORPORATION REED CITY HOSPITAL CORPORATION","address":"225 N STATE STREET, 225 N STATE STREET, REED CITY, MI, 49677"},{"ein":382730326,"business_name_line1":"WEST MICHIGAN IMAGING CENTER","business_name_line2":"WEST MICHIGAN IMAGING CENTER","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"11C","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHH","direct_controlling_business_name_line2":"SHH","address_line1":"PO BOX 1009","address_line2":"PO BOX 1009","city":"JENISON","state":"MI","zip":"49428","name":"WEST MICHIGAN IMAGING CENTER WEST MICHIGAN IMAGING CENTER","address":"PO BOX 1009, PO BOX 1009, JENISON, MI, 49428"},{"ein":381359517,"business_name_line1":"NEWAYGO COUNTY GENERAL HOSPITAL ASS","business_name_line2":"NEWAYGO COUNTY GENERAL HOSPITAL ASS","primary_activities":"HEALTHCARE","exempt_code_section":"501","public_charity_status":"3","legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","address_line1":"212 S SULLIVAN AVENUE","address_line2":"212 S SULLIVAN AVENUE","city":"FREMONT","state":"MI","zip":"49412","name":"NEWAYGO COUNTY GENERAL HOSPITAL ASS NEWAYGO COUNTY GENERAL HOSPITAL ASS","address":"212 S SULLIVAN AVENUE, 212 S SULLIVAN AVENUE, FREMONT, MI, 49412"}],"taxable_corporations_and_trusts":[{"ein":383264184,"business_name_line1":"HELEN DEVOS WOMEN'S AND CHILDREN'S","business_name_line2":"HELEN DEVOS WOMEN'S AND CHILDREN'S","primary_activity":"MGMT","ownership_percentage":0.8696,"share_of_total_income":609249,"share_of_end_of_year_assets":424826,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHH","direct_controlling_business_name_line2":"SHH","address_line1":"1840 WEALTHY ST SE","address_line2":"1840 WEALTHY ST SE","city":"GRAND RAPIDS","state":"MI","zip":"49506","type_of_entity":"C CORP","name":"HELEN DEVOS WOMEN'S AND CHILDREN'S HELEN DEVOS WOMEN'S AND CHILDREN'S","address":"1840 WEALTHY ST SE, 1840 WEALTHY ST SE, GRAND RAPIDS, MI, 49506"},{"ein":383364676,"business_name_line1":"PARTNERSHIP FOR CHILDREN'S HEALTH","business_name_line2":"PARTNERSHIP FOR CHILDREN'S HEALTH","primary_activity":"MGED CARE","ownership_percentage":1.0,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHH","direct_controlling_business_name_line2":"SHH","address_line1":"1840 WEALTHY ST SE","address_line2":"1840 WEALTHY ST SE","city":"GRAND RAPIDS","state":"MI","zip":"49506","type_of_entity":"C CORP","name":"PARTNERSHIP FOR CHILDREN'S HEALTH PARTNERSHIP FOR CHILDREN'S HEALTH","address":"1840 WEALTHY ST SE, 1840 WEALTHY ST SE, GRAND RAPIDS, MI, 49506"},{"ein":830464302,"business_name_line1":"THE FRED AND LENA MEIJER HEART CENT","business_name_line2":"THE FRED AND LENA MEIJER HEART CENT","primary_activity":"MGMT","ownership_percentage":0.9827,"share_of_total_income":2365205,"share_of_end_of_year_assets":1043237,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHH","direct_controlling_business_name_line2":"SHH","address_line1":"100 MICHIGAN ST NE","address_line2":"100 MICHIGAN ST NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","type_of_entity":"C CORP","name":"THE FRED AND LENA MEIJER HEART CENT THE FRED AND LENA MEIJER HEART CENT","address":"100 MICHIGAN ST NE, 100 MICHIGAN ST NE, GRAND RAPIDS, MI, 49503"},{"ein":383417270,"business_name_line1":"HDVC - CHC","business_name_line2":"HDVC - CHC","primary_activity":"MED. SVCS","ownership_percentage":1.0,"share_of_total_income":388481,"share_of_end_of_year_assets":9443961,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHH","direct_controlling_business_name_line2":"SHH","address_line1":"100 MICHIGAN ST NE","address_line2":"100 MICHIGAN ST NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","type_of_entity":"C CORP","name":"HDVC - CHC HDVC - CHC","address":"100 MICHIGAN ST NE, 100 MICHIGAN ST NE, GRAND RAPIDS, MI, 49503"},{"ein":382910067,"business_name_line1":"CAMPUS TOWNE CENTER CONDO ASSC","business_name_line2":"CAMPUS TOWNE CENTER CONDO ASSC","primary_activity":"MGMT","ownership_percentage":0.75,"share_of_total_income":19081,"share_of_end_of_year_assets":20334,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHH","direct_controlling_business_name_line2":"SHH","address_line1":"4868 LAKE MICHIGAN DRIVE","address_line2":"4868 LAKE MICHIGAN DRIVE","city":"ALLENDALE","state":"MI","zip":"49401","type_of_entity":"C CORP","name":"CAMPUS TOWNE CENTER CONDO ASSC CAMPUS TOWNE CENTER CONDO ASSC","address":"4868 LAKE MICHIGAN DRIVE, 4868 LAKE MICHIGAN DRIVE, ALLENDALE, MI, 49401"},{"ein":201529553,"business_name_line1":"PRIORITY HEALTH INSURANCE COMPANY","business_name_line2":"PRIORITY HEALTH INSURANCE COMPANY","primary_activity":"INSURANCE","ownership_percentage":1.0,"share_of_total_income":130757283,"share_of_end_of_year_assets":41936138,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"PH","direct_controlling_business_name_line2":"PH","address_line1":"1231 EAST BELTLINE NE","address_line2":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","type_of_entity":"C CORP","name":"PRIORITY HEALTH INSURANCE COMPANY PRIORITY HEALTH INSURANCE COMPANY","address":"1231 EAST BELTLINE NE, 1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":383085182,"business_name_line1":"PRIORITY HEALTH MANAGED BENEFITS","business_name_line2":"PRIORITY HEALTH MANAGED BENEFITS","primary_activity":"ADMIN","ownership_percentage":1.0,"share_of_total_income":114304478,"share_of_end_of_year_assets":25950943,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"1231 EAST BELTLINE NE","address_line2":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","type_of_entity":"C CORP","name":"PRIORITY HEALTH MANAGED BENEFITS PRIORITY HEALTH MANAGED BENEFITS","address":"1231 EAST BELTLINE NE, 1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":202544762,"business_name_line1":"MONTCALM PRIMARY CARE PHYSICIANS","business_name_line2":"MONTCALM PRIMARY CARE PHYSICIANS","primary_activity":"MED. SVCS","ownership_percentage":1.0,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHU","direct_controlling_business_name_line2":"SHU","address_line1":"615 S BOWER","address_line2":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","type_of_entity":"C CORP","name":"MONTCALM PRIMARY CARE PHYSICIANS MONTCALM PRIMARY CARE PHYSICIANS","address":"615 S BOWER, 615 S BOWER, GREENVILLE, MI, 48838"},{"business_name_line1":"BLODGETT ASSURANCE COMPANY","business_name_line2":"BLODGETT ASSURANCE COMPANY","primary_activity":"INSURANCE","ownership_percentage":1.0,"legal_domicile_foreign_country":"CJ","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"100 MICHIGAN AVE NE","address_line2":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","type_of_entity":"C CORP","name":"BLODGETT ASSURANCE COMPANY BLODGETT ASSURANCE COMPANY","address":"100 MICHIGAN AVE NE, 100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":382851295,"business_name_line1":"MICHIGAN MEDICAL PATIENT CARE","business_name_line2":"MICHIGAN MEDICAL PATIENT CARE","primary_activity":"MEDICAL","ownership_percentage":1.0,"share_of_total_income":160318069,"share_of_end_of_year_assets":59260928,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"4100 LAKE DR SE STE 300","address_line2":"4100 LAKE DR SE STE 300","city":"GRAND RAPIDS","state":"MI","zip":"49546","type_of_entity":"C CORP","name":"MICHIGAN MEDICAL PATIENT CARE MICHIGAN MEDICAL PATIENT CARE","address":"4100 LAKE DR SE STE 300, 4100 LAKE DR SE STE 300, GRAND RAPIDS, MI, 49546"},{"ein":382125186,"business_name_line1":"WEST MICHIGAN HEART","business_name_line2":"WEST MICHIGAN HEART","primary_activity":"PHYSICIANS","ownership_percentage":1.0,"share_of_total_income":42634602,"share_of_end_of_year_assets":9048196,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHS","direct_controlling_business_name_line2":"SHS","address_line1":"2900 BRADFORD STREET NE","address_line2":"2900 BRADFORD STREET NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","type_of_entity":"C CORP","name":"WEST MICHIGAN HEART WEST MICHIGAN HEART","address":"2900 BRADFORD STREET NE, 2900 BRADFORD STREET NE, GRAND RAPIDS, MI, 49525"},{"ein":611613614,"business_name_line1":"MHEALTH INNOVATIONS INC","business_name_line2":"MHEALTH INNOVATIONS INC","primary_activity":"PROD DEVL","ownership_percentage":0.99,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SHI","direct_controlling_business_name_line2":"SHI","address_line1":"425 NORTH MAIN STREET","address_line2":"425 NORTH MAIN STREET","city":"ANN ARBOR","state":"MI","zip":"48104","type_of_entity":"C CORP","name":"MHEALTH INNOVATIONS INC MHEALTH INNOVATIONS INC","address":"425 NORTH MAIN STREET, 425 NORTH MAIN STREET, ANN ARBOR, MI, 48104"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":false,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"SPECTRUM HEALTH UNITED MEMORIAL FND","business_name_line2":"SPECTRUM HEALTH UNITED MEMORIAL FND","amount_involved":75472,"transaction_type":"C","name":"SPECTRUM HEALTH UNITED MEMORIAL FND SPECTRUM HEALTH UNITED MEMORIAL FND"},{"business_name_line1":"PRIORITY HEALTH","business_name_line2":"PRIORITY HEALTH","amount_involved":1190824,"transaction_type":"K","name":"PRIORITY HEALTH PRIORITY HEALTH"},{"business_name_line1":"SPECTRUM HEALTH CONTINUING CARE","business_name_line2":"SPECTRUM HEALTH CONTINUING CARE","amount_involved":45418,"transaction_type":"K","name":"SPECTRUM HEALTH CONTINUING CARE SPECTRUM HEALTH CONTINUING CARE"}]},"source_xml":"201130389349300903_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To improve the health of the communities we serve.","primary_activities":"Spectrum health kelsey is an acute care inpatient hospital, which includes specialty critical care units, outpatient services, and long term skilled nursing. There were 226 inpatient admissions, 724 inpatient days, 101 long-term care admissions, 10,133 long-term care patient days, and 7,881 emergency room visits in fiscal year 2011.","year":2010,"name":"SPECTRUM HEALTH KELSEY","phone":"6167544341","website":"HTTP://UM.SPECTRUM-HEALTH.ORG","type":"990","year_formation":1945,"state_legal_domicile":"MI","total_volunteers":4,"tax_period_begin":"2010-07-01T00:00:00","tax_period_end":"2011-06-30T00:00:00","address":"615 S Bower, Greenville, MI, 488382628, USA","city":"Greenville","state":"MI","country":"USA","zip_code":"488382628"},"Governance":{"501c3 determination":true,"Number of voting members":11,"Number of independent voting members":6,"Number of employees total":179,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":179,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":true,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":true},"Revenues":{"value":14946959,"Contributions":{"value":17812,"Other contributions":17812},"Program revenue":{"value":14915959,"Total revenue":{"value":14915959,"VARIOUS":14915959},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-25172,"Investment income total":449,"Net investment gain":-25621,"Income from invest bond proceeds":0},"Other revenues":{"value":38360,"Other total":18307,"Royalties revenue":0,"Net rental income":20053,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":14831247,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":7524985,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":5895712,"Pension plan contributions":211200,"Other employee benefits":1034710,"Payroll taxes":383363},"Other expenses":{"value":7306262,"Management services":39650,"Legal":904,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":1273294,"Advertising":3308,"Office expenses":1206018,"Information technology":145,"Royalties":0,"Occupancy":626258,"Travel":22163,"Conferences and meetings":871,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":239336,"Insurance":131093,"Travel entertainment public officials":0,"Itemized Expenses":{"value":3763222,"VARIOUS":3763222},"All other expenses":0}},"Assets":{"value":4041984,"Non-interest bearing cash":1095,"Savings and temp cash investments":203,"Accounts receivable":954059,"Inventories for sale or use":67291,"Prepaid expenses deferred charges":11231,"Land, building, equipment":1899429,"Investments other":0,"Investments program related":0,"Other assets":1108676},"Liabilities":{"value":1143182,"Accounts payable, accrued":59638,"Other liabilities":1083544},"Fund balance":{"value":2898802},"Form990Details":{"program_service_accomplishments":[{"description":"SPECTRUM HEALTH KELSEY IS AN ACUTE CARE INPATIENT HOSPITAL, WHICH INCLUDES SPECIALTY CRITICAL CARE UNITS, OUTPATIENT SERVICES, AND LONG TERM SKILLED NURSING. THERE WERE 226 INPATIENT ADMISSIONS, 724 INPATIENT DAYS, 101 LONG-TERM CARE ADMISSIONS, 10,133 LONG-TERM CARE PATIENT DAYS, AND 7,881 EMERGENCY ROOM VISITS IN FISCAL YEAR 2011.","expense":12629464,"revenue":14900910}],"program_service_revenue_detail":[{"business_code":"622110","description":"PATIENT SERVICE REVENUE","total_revenue":14835669},{"business_code":"561410","description":"TRANSCRIPTION REVENUE","total_revenue":1729},{"business_code":"722212","description":"CAFETERIA","total_revenue":15498},{"business_code":"900099","description":"OTHER HOSPITAL OPERATING INCOME","total_revenue":59377},{"business_code":"900099","description":"MEDICAL RECORD FEES","total_revenue":3686}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":5573035,"management_and_general":322677,"total":5895712},"pension_plan_contributions":{"program_services":179825,"management_and_general":31375,"total":211200},"other_employee_benefits":{"program_services":881062,"management_and_general":153648,"total":1034710},"payroll_taxes":{"program_services":326411,"management_and_general":56952,"total":383363},"management_fees":{"program_services":39650,"total":39650},"legal_fees":{"management_and_general":904,"total":904},"accounting_fees":{"total":0},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"program_services":1256755,"management_and_general":16539,"total":1273294},"advertising":{"program_services":802,"management_and_general":2506,"total":3308},"office_expenses":{"program_services":1187722,"management_and_general":18296,"total":1206018},"information_technology":{"program_services":145,"total":145},"royalties":{"total":0},"occupancy":{"program_services":583881,"management_and_general":42377,"total":626258},"travel":{"program_services":20530,"management_and_general":1633,"total":22163},"conferences_meetings":{"program_services":871,"total":871},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":203781,"management_and_general":35555,"total":239336},"insurance":{"program_services":112305,"management_and_general":18788,"total":131093},"all_other_expenses":{"program_services":0,"management_and_general":0,"fundraising":0,"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true},"principal_officer_detail":{"business_name_line1":"RYAN K JOHNSON","address_line1":"615 S Bower","city":"Greenville","state":"MI","zip":"488382628"},"audit_financial_statement_detail":{"financial_statement_attached":true,"accountant_compile_or_review":false,"audited_financial_statement_consolidated":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":true,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":true,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"6162256310","business_name_line1":"Ryan K Johnson","address_line1":"615 S Bower","city":"Greenville","state":"MI","zip":"488382628"},"contractor_compensation":[{"business_name_line1":"INCREMEDICAL LLC","compensation":274596,"services_description":"REHAB SERVICES","address_line1":"8259 WICKER AVE","city":"ST JOHN","state":"IN","zip":"46373","name":"INCREMEDICAL LLC","address":"8259 WICKER AVE, ST JOHN, IN, 46373"},{"business_name_line1":"TODD PRYOR DO","compensation":260368,"services_description":"PROFESSIONAL SERVICES","address_line1":"3615 WINDSHIRE DR SE","city":"GRAND RAPIDS","state":"MI","zip":"49546","name":"TODD PRYOR DO","address":"3615 WINDSHIRE DR SE, GRAND RAPIDS, MI, 49546"}],"officers_directors_key_employees":[{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"SECRETARY","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PART-YEAR DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":422621,"other_compensation":178531,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":319332,"other_compensation":135370,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TREASURER","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"CHAIRMAN","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":204287,"other_compensation":28629,"individual_trustee_or_director":true},{"title":"DIRECTOR","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":281350,"other_compensation":111869,"officer":true},{"title":"VP, FINANCE","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":162930,"other_compensation":29899,"officer":true},{"title":"CHIEF CLINICAL OFFICER","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":157445,"other_compensation":16384,"key_employee":true},{"title":"PHYSICIAN","average_hours_per_week":50.0,"reportable_comp_from_org":257001,"reportable_comp_from_related_orgs":0,"other_compensation":31290,"highest_compensated_employee":true},{"title":"PHYSICIAN","average_hours_per_week":50.0,"reportable_comp_from_org":210724,"reportable_comp_from_related_orgs":0,"other_compensation":27462,"highest_compensated_employee":true},{"title":"PHYSICIAN","average_hours_per_week":50.0,"reportable_comp_from_org":163575,"reportable_comp_from_related_orgs":0,"other_compensation":12664,"highest_compensated_employee":true},{"title":"CHIEF NURSING/OPS","average_hours_per_week":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":159858,"other_compensation":24699,"key_employee":true},{"title":"FORMER CFO","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":209945,"other_compensation":31936,"former":true}]},"ScheduleA":{"public_charity_status":{"hospital_170b1_aiii":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":20157,"contributions":28250,"investment_earnings_or_losses":3037,"end_year_balance":51444},"current_year_minus1":{"beginning_year_balance":11388,"contributions":8000,"investment_earnings_or_losses":769,"end_year_balance":20157},"current_year_minus2":{"contributions":11388,"end_year_balance":11388},"board_designated_eoy_percentage":1.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":true,"related_organizations_listed_schedule_r":true},"land_buildings_equipment":{"land":{"other_cost_or_other_basis":143310,"book_value":143310},"buildings":{"other_cost_or_other_basis":3904132,"book_value":1140997,"depreciation":2763135},"leasehold_improvements":{"other_cost_or_other_basis":155895,"book_value":91152,"depreciation":64743},"equipment":{"other_cost_or_other_basis":2837116,"book_value":512756,"depreciation":2324360},"other_land_buildings":{"other_cost_or_other_basis":53779,"book_value":11214,"depreciation":42565},"total_book_value":1899429},"other_assets":{"assets":[{"description":"DONOR RESTRICTED ASSETS","book_value":243613},{"description":"DUE FROM AFFILIATES","book_value":865063}],"total_book_value":1108676},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"THIRD PARTY PAYABLE","amount":1083544}],"total_liability":1083544},"net_assets_reconciliation":{"total_revenue":14949634,"total_expenses":14827366,"excess_or_deficit_for_year":122268,"other_amount":0,"total_adjustments":0,"excess_or_deficit_per_financial_statements":122268},"revenue_reconciliation":{"other_revenue":0,"revenue_not_reported":0,"revenue_subtotal":0,"other_revenues_not_included":0,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":0},"expense_reconciliation":{"other_expenses_included":0,"expenses_not_reported":0,"expenses_subtotal":0,"other_expenses_not_included":0,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":0},"supplemental_information":[{"identifier":"Intended uses of endowment funds","form_and_line_reference":"Schedule D, Part V, Line 4","explanation":"THE FUNDS ARE CURRENTLY AN UNRESTRICTED, BOARD DESIGNATED ENDOWMENT AND HELD AS AN INVESTMENT."},{"identifier":"FIN 48 FOOTNOTE","form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"A FIN 48 FOOTNOTE WAS NOT INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS."}]},"ScheduleH":{"policies":{"financial_assistance_policy":true,"written_policy":true,"policy_applied_to_all_hospitals":true,"fpg_reference_free_care":true,"free_care_percent_200":true,"fpg_reference_discounted_care":false,"free_or_discounted_care_medically_indigent":true,"financial_assistance_budget":true,"expenses_exceed_budget":true,"unable_to_provide_care":false,"annual_community_benefit_report":true,"report_publicly_available":true},"bad_debt_medicare_collections":{"bad_debt_expense_reported":true,"bad_debt_expense":616931,"bad_debt_expense_attributable_to_financial_assistance":0,"reimbursed_by_medicare":4496737,"cost_of_care_reimbursed_by_medicare":4844904,"medicare_surplus_or_shortfall":-348167,"cost_to_charge_ratio":true,"written_debt_collection_policy":true,"financial_assistance_provision":true},"community_benefit":{"financial_assistance_at_cost":{"total_community_benefit_expense":86513,"net_community_benefit_expense":86513,"total_expense_percentage":0.0064},"unreimbursed_medicaid":{"total_community_benefit_expense":3778716,"direct_offsetting_revenue":3013957,"net_community_benefit_expense":764759,"total_expense_percentage":0.0563},"unreimbursed_costs":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_financial_assistance":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":3865229,"direct_offsetting_revenue":3013957,"net_community_benefit_expense":851272,"total_expense_percentage":0.0627},"community_health_services":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"health_professions_education":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"subsidized_health_services":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"research":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"cash_and_inkind_contributions":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_other_benefits":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_community_benefits":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":3865229,"direct_offsetting_revenue":3013957,"net_community_benefit_expense":851272,"total_expense_percentage":0.0627}},"community_building":{"physical_improvements_and_housing":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"economic_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"community_support":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"environmental_improvements":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"leadership_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"coalition_building":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"health_improvement_advocacy":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"workforce_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"other_community_building_activities":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_community_building_activities":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0,"total_expense_percentage":0.0}},"hospital_facility_count":1,"hospital_facilities":[{"facility_number":1,"business_name_line1":"SPECTRUM HEALTH KELSEY HOSPITAL","address_line1":"419 WASHINGTON AVE","city":"LAKEVIEW","state":"MI","zip":"48850","licensed_hospital":true,"general_medical_and_surgical":true,"critical_access_hospital":true,"emergency_room_24_hours":true,"name":"SPECTRUM HEALTH KELSEY HOSPITAL","address":"419 WASHINGTON AVE, LAKEVIEW, MI, 48850"}],"facility_policies":[{"business_name_line1":"SPECTRUM HEALTH KELSEY HOSPITAL","facility_number":1,"name":"SPECTRUM HEALTH KELSEY HOSPITAL"}],"other_health_care_facility_count":1,"other_health_care_facilities":[{"business_name_line1":"SPECTRUM HEALTH REHAB AND NURSING CENTER","address_line1":"418 WASHINGTON AVE","city":"LAKEVIEW","state":"MI","zip":"48850","facility_type":"NURSING HOME","name":"SPECTRUM HEALTH REHAB AND NURSING CENTER","address":"418 WASHINGTON AVE, LAKEVIEW, MI, 48850"}],"supplemental_information":[{"form_and_line_reference":"Schedule H, Part I, Line 3c","explanation":"THE ORGANIZATION USED FPG TO DETERMINE ELIGIBILITY FOR FREE CARE. THERE WAS NOT AN EVALUATION USED FOR DISCOUNTED CARE, AS APPLICANTS THAT QUALIFIED FOR ANY ASSISTANCE RECEIVED FREE CARE."},{"form_and_line_reference":"Schedule H, Part I, Line 7, column(f)","explanation":"1,256,526"},{"form_and_line_reference":"Schedule H, Part I, Line 7","explanation":"THE TAXPAYER CALCULATES AN OVERALL COST-TO-CHARGE RATIO DERIVED BY USING THE WORKSHEET 2 FORMAT, RATIO OF PATIENT CARE COST-TO-CHARGES. ALL PATIENT SEGMENTS AND PAYERS ARE USED IN THE CALCULATION."},{"form_and_line_reference":"Schedule H, Part III, Line 4","explanation":"CONSOLIDATED FINANCIAL STATEMENT FOOTNOTE EXTRACT RELATED TO UNCOLLECTIBLE ACCOUNTS: 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 PAYOR COMPOSITION AND AGING, AND HISTORICAL WRITE-OFF EXPERIENCE BY PAYOR 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. AFTER AMOUNTS DUE FROM THIRD-PARTY PAYORS ARE SATISFIED, AND REASONABLE EFFORTS TO COLLECT FROM THE PATIENT HAVE BEEN EXHAUSTED, THE SYSTEM FOLLOWS ESTABLISHED GUIDELINES FOR PLACING CERTAIN PAST-DUE PATIENT BALANCES WITH EXTERNAL COLLECTION AGENCIES. COSTING METHODOLOGY USED IN DETERMINING THE FIGURES REPORTED IN SCHEDULE H, PART III, LINE 1: BAD DEBTS, AT COST, ARE DETERMINED BY USING AN OVERALL RATIO OF COST-TO-CHARGES APPLIED AGAINST BAD DEBT EXPENSE (AT CHARGES) IN THE STATEMENT OF ACTIVITIES. RATIONAL FOR INCLUDING BAD DEBTS (AT COST) IN SCHEDULE H, PART III, LINE 2: BAD DEBTS, AT COST, REPRESENT AN UNREIMBURSED LIABILITY TO THE TAXPAYER AND FURTHER DEMONSTRATE HOW, BY ASSUMING THOSE COSTS, THE TAXPAYER PROVIDES AND FULFILLS A HEALTH NEED IN THE COMMUNITY. IN ADDITION, EMERGENCY CARE IS PROVIDED TO PATIENTS REGARDLESS OF THEIR ABILITY TO PAY FOR SERVICES. SOME OF THESE SERVICES ARE PROVIDED TO INDIVIDUALS WHO QUALIFY FOR FINANCIAL ASSISTANCE BUT, FOR PERSONAL OR OTHER PRIVATE REASONS, DON'T APPLY FOR FINANCIAL ASSISTANCE. USING THIS INFORMATIONAL TAX RETURN FOR ITS INTENDED PURPOSE, THE TAXPAYER CHOOSES TO BE FULLY TRANSPARENT AND SHARE ALL OF THE COSTS OF PROVIDING CHARITY CARE AND COMMUNITY BENEFITS TO THE COMMUNITIES WE SERVE, WHICH INCLUDES CHARITY CARE, THE COSTS OF FREE OR SUBSIDIZED COMMUNITY PROGRAMS, BAD DEBT EXPENSES REDUCED TO COST AND SHORTFALLS IN GOVERNMENT REIMBURSEMENTS (MEDICARE AND MEDICAID). RATIONAL FOR EXCLUDING (OR REPORTING ZERO) BAD DEBTS (AT COST) IN SCHEDULE H, PART III, LINE 3: THE TAXPAYER HAS NOT IDENTIFIED THE AMOUNT OF BAD DEBT EXPENSES (AT COST) ATTRIBUTABLE TO PATIENTS ELIGIBLE FOR FREE OR DISCOUNTED SERVICES UNDER THE FINANCIAL ASSISTANCE POLICY. ALTHOUGH IT'S CERTAIN THAT A PORTION OF BAD DEBT EXPENSES (AT COST) RELATES TO PATIENTS WHO WOULD QUALIFY FOR CHARITY CARE (HAD THEY PROVIDED INFORMATION TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE), A REPORTABLE FIGURE CANNOT BE REASONABLY ESTIMATED."},{"form_and_line_reference":"Schedule H, Part III, Line 8","explanation":"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 COULD 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 TAXPAYER USES A RATIO OF COST TO CHARGES. IN DETERMINING THE RATIO OF COST TO CHARGES THE TAXPAYER 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."},{"form_and_line_reference":"Schedule H, Part III, Line 9b","explanation":"THE TAXPAYER COOPERATIVELY WORKS WITH PATIENTS HAVING SELF-PAY BALANCES TO DETERMINE ELIGIBILITY FOR FINANCIAL ASSISTANCE IN ACCORDANCE WITH THE FINANCIAL ASSISTANCE ELIGIBILITY POLICY."},{"form_and_line_reference":"Schedule H, Part VI, Line 2","explanation":"PERIODICALLY THE TAXPAYER CONDUCTS A COMMUNITY NEEDS ASSESSMENT USING RESULTS FROM LOCAL, STATE AND NATIONAL SOURCES. THE LAST SUCH COMMUNITY NEEDS ASSESSMENT UTILIZED THE FOLLOWING SOURCES: 1) AMERICA'S HEALTH RANKING: A CALL TO ACTION FOR PEOPLE AND THEIR COMMUNITIES. 2) AIMING HIGHER: RESULTS FROM A STATE SCORECARD ON HEALTH SYSTEM PERFORMANCE. 3) BEHAVIORAL RISK FACTOR SURVEY (2005): HEALTH RISK BEHAVIORS IN THE STATE OF MICHIGAN. 4) THE 2005/2006 COMMUNITY REPORT CARD. 5) THE 2005/2006 GREATER GRAND RAPIDS SURVEY."},{"form_and_line_reference":"Schedule H, Part VI, Line 3","explanation":"TAXPAYER HAS A DEPARTMENT OF FINANCIAL COUNSELORS WHO WORK WITH PATIENTS THAT EXPRESS ANY LEVEL OF CONCERN WITH PAYING THEIR BILL. IN ADDITION, THE TAXPAYER ALSO PROACTIVELY IDENTIFIES PATIENTS WHO HAVE QUALIFYING FACTORS FOR GOVERNMENTAL ASSISTANCE AND PARTNERS WITH ORGANIZATIONS THAT SPECIALIZE IN THE QUALIFICATION PROCESS. IF THE NEED FOR ASSISTANCE IS NOT IDENTIFIED PRIOR TO BILLING, PATIENT CONCERNS THAT ARE RECEIVED AS A RESULT OF RECEIVING A BILL ARE ADDRESSED BY FINANCIAL COUNSELORS AT THAT TIME. IN ADDITION, THE TAXPAYER 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). TAXPAYER WIDELY PUBLICIZES COMMUNICATIONS TO PATIENTS AND THE PUBLIC ON AVAILABILITY OF FINANCIAL ASSISTANCE. THIS IS ACHIEVED THROUGH VARIOUS METHODS INCLUDING, BUT NOT LIMITED TO, VIA THE SPECTRUM HEALTH PATIENT HANDBOOK, VARIOUS INFORMATIONAL BROCHURES, SIGNAGE IN EACH HOSPITAL DEPARTMENT, ADMISSIONS OFFICES AND OTHER PUBLIC LOCATIONS, POSTING ON THE SPECTRUM HEALTH WEBSITE, UPON REQUEST BY ANY PATIENT, GUARANTOR OR COMMUNITY MEMBER, WORD OF MOUTH VIA FINANCIAL COUNSELORS AND OTHERS, AND THROUGH COMMUNITY PUBLICATIONS AND OUTREACH EVENTS."},{"form_and_line_reference":"Schedule H, Part VI, Line 4","explanation":"THE TAXPAYER 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 UNITED MEMORIAL HOSPITAL, A RELATED ORGANIZATION. THE PRIMARY SERVICE AREA IS COMPRISED OF 19 ZIP CODES SURROUNDING LAKEVIEW, WHERE KELSEY HOSPITAL IS LOCATED, AND INCLUDES MONTCALM AND PORTIONS OF ADJACENT COUNTIES THAT SUPPORTS A POPULATION OF OVER 100,000 RESIDENTS."},{"form_and_line_reference":"Schedule H, Part VI, Line 5","explanation":"SCHEDULE H OF THIS TAX RETURN ONLY DISCLOSES CHARITY CARE AND COMMUNITY BENEFIT INFORMATION PERTAINING TO THE REPORTING ENTITY. HOWEVER, FOR A FULL AND MORE ACCURATE UNDERSTANDING OF THE CHARITY CARE AND COMMUNITY BENEFITS PROVIDED BY THE CONSOLIDATED HEALTH SYSTEM PLEASE VISIT OUR WEBSITE AT WWW.SPECTRUMHEALTH.ORG AND CLICK THE LINK TITLED \"ABOUT US\"."},{"form_and_line_reference":"SCHEDULE H, PART I, LINE 6A","explanation":"THE CONSOLIDATED HEALTH SYSTEM PUBLISHES THEIR COMMUNITY BENEFIT REPORT ON THEIR WEBSITE AT WWW.SPECTRUMHEALTH.ORG (CLICK THE LINK TITLED \"ABOUT US\"). IN ADDITION, THE HEALTH SYSTEM HOLDS AN ANNUAL MEETING TO THE PUBLIC TO DISCUSS ITS COMMUNITY COMMITMENTS."}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_process":{"compensation_committee":true,"independent_consultant":true,"written_employment_contract":true,"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"MARC CHIRCOP","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":45480,"compensation_based_on_related_orgs":362934,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":124900,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":53631,"other_compensation_filing_org":0,"other_compensation_related_orgs":14207,"total_compensation_filing_org":0,"total_compensation_related_orgs":601152,"name":"MARC CHIRCOP"},{"person_name":"DAVID DULL MD","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":45993,"compensation_based_on_related_orgs":271628,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":87712,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":47658,"other_compensation_filing_org":0,"other_compensation_related_orgs":1711,"total_compensation_filing_org":0,"total_compensation_related_orgs":454702,"name":"DAVID DULL MD"},{"person_name":"GREGORY R PAGE MD PHD","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":24504,"compensation_based_on_related_orgs":179517,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":13924,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":14705,"other_compensation_filing_org":0,"other_compensation_related_orgs":266,"total_compensation_filing_org":0,"total_compensation_related_orgs":232916,"name":"GREGORY R PAGE MD PHD"},{"person_name":"PAUL BONIS","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":49556,"compensation_based_on_related_orgs":229997,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":66661,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":45208,"other_compensation_filing_org":0,"other_compensation_related_orgs":1797,"total_compensation_filing_org":0,"total_compensation_related_orgs":393219,"name":"PAUL BONIS"},{"person_name":"DAVID OEHRING","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":23903,"compensation_based_on_related_orgs":136243,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":10280,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19619,"other_compensation_filing_org":0,"other_compensation_related_orgs":2784,"total_compensation_filing_org":0,"total_compensation_related_orgs":192829,"name":"DAVID OEHRING"},{"person_name":"PRISCILLA MAHAR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":22306,"compensation_based_on_related_orgs":132257,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5479,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":10905,"other_compensation_filing_org":0,"other_compensation_related_orgs":2882,"total_compensation_filing_org":0,"total_compensation_related_orgs":173829,"name":"PRISCILLA MAHAR"},{"person_name":"STEVEN FAHLEN","base_compensation_filing_org":253388,"bonus_filing_org":2650,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":9800,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":21490,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":963,"other_compensation_related_orgs":0,"total_compensation_filing_org":288291,"total_compensation_related_orgs":0,"name":"STEVEN FAHLEN"},{"person_name":"MICHAEL BORGELD","base_compensation_filing_org":209742,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":7346,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":20116,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":982,"other_compensation_related_orgs":0,"total_compensation_filing_org":238186,"total_compensation_related_orgs":0,"name":"MICHAEL BORGELD"},{"person_name":"JAMES FARINOSI","base_compensation_filing_org":157880,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":3249,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":9415,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":5695,"other_compensation_related_orgs":0,"total_compensation_filing_org":176239,"total_compensation_related_orgs":0,"name":"JAMES FARINOSI"},{"person_name":"BRIAN BRASSER","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":22350,"compensation_based_on_related_orgs":134667,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5720,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":18979,"other_compensation_filing_org":0,"other_compensation_related_orgs":2841,"total_compensation_filing_org":0,"total_compensation_related_orgs":184557,"name":"BRIAN BRASSER"},{"person_name":"MARY ANNE JONES","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":27431,"compensation_based_on_related_orgs":175034,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":13524,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":18412,"other_compensation_filing_org":0,"other_compensation_related_orgs":7480,"total_compensation_filing_org":0,"total_compensation_related_orgs":241881,"name":"MARY ANNE JONES"}],"supplemental_information":[{"identifier":"Supplemental nonqualified retirement plan","form_and_line_reference":"Schedule J, Part I, Line 4b","explanation":"SCHEDULE J, PART I, LINE 4B IS ANSWERED \"YES\" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, DO \"PARTICIPATE IN\" A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. HOWEVER, NONE OF THESE PARTICIPANTS \"RECEIVED PAYMENT FROM\" THESE PLANS DURING THE TAX YEAR."}]},"ScheduleL":{"business_transactions_involving_interested_persons":[{"business_name_line1":"ANESTHESIA MEDICAL CONSULTANTS","relationship":"BUSINESS","description":"SEE SCHEDULE L, PART V","amount":1201250,"sharing_of_revenues":false,"name":"ANESTHESIA MEDICAL CONSULTANTS"},{"business_name_line1":"WEST MICHIGAN SHARED LAUNDRY","relationship":"BUSINESS","description":"SEE SCHEDULE L, PART V","amount":50374,"name":"WEST MICHIGAN SHARED LAUNDRY"},{"business_name_line1":"HATHAWAY PROPERTIES LLC","relationship":"BUSINESS","description":"SEE SCHEDULE L, PART V","amount":420000,"sharing_of_revenues":false,"name":"HATHAWAY PROPERTIES LLC"}],"supplemental_information":[{"identifier":"BUSINESS RELATIONSHIPS AND TRANSACTIONS WITH INTERESTED PERSONS","form_and_line_reference":"PART IV, LINE 28C & SCH L, PART IV","explanation":"DR. DAVID DULL, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, IS A DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER. MR. WILLIAM HAM, A MEMBER OF THE TAXPAYER'S BOARD OF DIRECTORS, HAS OWNERSHIP IN A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER. MS. PRISCILLA MAHAR, A KEY EMPLOYEE OF THE TAXPAYER, IS A DIRECTOR OF A TAXABLE ENTITY THAT HAS A BUSINESS RELATIONSHIP WITH THE TAXPAYER. THROUGH THE ANNUAL CONFLICT OF INTEREST AND TAX REPORTING PROCESSES, CERTAIN INDIVIDUALS LISTED IN SCH L HAVE REPORTED THAT THEY, OR COMPANIES THEY WORK FOR, HAVE BUSINES OR FAMILY RELATIONSHIPS WITH THE REPORTING ORGANIZATION THAT EXCEED THRESHHOLDS PROVIDED IN THE INSTRUCTIONS TO THE FORM 990. IF AN AMOUNT IS NOT LISTED IN SCH L, A STATEMENT IS PROVIDED ABOVE EXPLAINING THE NATURE OF THE TRANSACTION(S)."}]},"ScheduleR":{"disregarded_entities":[{"ein":382715520,"business_name_line1":"PHMB PROPERTIES LLC","primary_activities":"PROP. MGMT","total_income":179821,"end_of_year_assets":29996933,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"PRIORITY HEALTH","address_line1":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"PHMB PROPERTIES LLC","address":"1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":382851295,"business_name_line1":"MMPC REAL ESTATE LLC","primary_activities":"DORMANT","total_income":0,"end_of_year_assets":0,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"MICHIGAN MEDICAL PATIENT CARE","address_line1":"4100 LAKE DR SE STE 300","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"MMPC REAL ESTATE LLC","address":"4100 LAKE DR SE STE 300, GRAND RAPIDS, MI, 49525"},{"ein":272868213,"business_name_line1":"SPECTRUM HEALTH INNOVATIONS LLC","primary_activities":"IP DEVELOP","total_income":6018,"end_of_year_assets":3146005,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH INNOVATIONS LLC","address":"100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"}],"tax_exempt_organizations":[{"ein":383382353,"business_name_line1":"SPECTRUM HEALTH SYSTEM","primary_activities":"MANAGEMENT","exempt_code_section":"501(C)(3)","public_charity_status":"10 - Type III - FI","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"NA","address_line1":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH SYSTEM","address":"100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":381360529,"business_name_line1":"SPECTRUM HEALTH HOSPITALS","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH HOSPITALS","address":"100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":381358164,"business_name_line1":"SPECTRUM HEALTH PRIMARY CARE PTNRS","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH PRIMARY CARE PTNRS","address":"100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":383414862,"business_name_line1":"WEST MICHIGAN REGIONAL LABORATORY","primary_activities":"TEACH/RSCH","exempt_code_section":"501(C)(3)","public_charity_status":"9","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH HOSPITALS","address_line1":"1726 KNOLLCREST CIRCLE SE","city":"GRAND RAPIDS","state":"MI","zip":"49546","name":"WEST MICHIGAN REGIONAL LABORATORY","address":"1726 KNOLLCREST CIRCLE SE, GRAND RAPIDS, MI, 49546"},{"ein":382752328,"business_name_line1":"SPECTRUM HEALTH FOUNDATION","primary_activities":"PHILANTHRO","exempt_code_section":"501(C)(3)","public_charity_status":"7","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH FOUNDATION","address":"100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":383242232,"business_name_line1":"SPECTRUM HEALTH CONTINUING CARE","primary_activities":"REHAB/CARE","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type I","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH CONTINUING CARE","address":"750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":382415333,"business_name_line1":"SH CONTINUING CARE CENTER","primary_activities":"REHAB/NRS","exempt_code_section":"501(C)(3)","public_charity_status":"9","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH CONTINUING CARE","address_line1":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SH CONTINUING CARE CENTER","address":"750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":383472677,"business_name_line1":"SH KENT COMMUNITY CAMPUS","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH CONTINUING CARE","address_line1":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SH KENT COMMUNITY CAMPUS","address":"750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":382786617,"business_name_line1":"SPECTRUM HEALTH WORTH SERVICES","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"9","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH CONTINUING CARE","address_line1":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH WORTH SERVICES","address":"750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":381359195,"business_name_line1":"VISITING NURSE SERVICES OF WEST MI","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"9","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH CONTINUING CARE","address_line1":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"VISITING NURSE SERVICES OF WEST MI","address":"750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":382715520,"business_name_line1":"PRIORITY HEALTH","primary_activities":"HMO","exempt_code_section":"501(C)(4)","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"PRIORITY HEALTH","address":"1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":382663747,"business_name_line1":"TRINITY HEALTH PLANS","primary_activities":"HMO MGMT","exempt_code_section":"501(C)(4)","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"PRIORITY HEALTH","address_line1":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"TRINITY HEALTH PLANS","address":"1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":320016523,"business_name_line1":"PH GOVERNMENT PROGRAMS INC","primary_activities":"HMO","exempt_code_section":"501(C)(3)","public_charity_status":"9","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"PRIORITY HEALTH","address_line1":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","name":"PH GOVERNMENT PROGRAMS INC","address":"1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":381358412,"business_name_line1":"SPECTRUM HEALTH UNITED","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SPECTRUM HEALTH UNITED","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"ein":382990574,"business_name_line1":"SH UNITED MEMORIAL FOUNDATION","primary_activities":"PHILANTHRO","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type I","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SH UNITED MEMORIAL FOUNDATION","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"ein":383170488,"business_name_line1":"AMBULATORY UNITED","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type I","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"407 S NELSON","city":"GREENVILLE","state":"MI","zip":"48838","name":"AMBULATORY UNITED","address":"407 S NELSON, GREENVILLE, MI, 48838"},{"ein":383589727,"business_name_line1":"UNITED LIFESTYLES","primary_activities":"WELLNESS","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type I","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"UNITED LIFESTYLES","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"ein":381297435,"business_name_line1":"SPECTRUM HEALTH KELSEY","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SPECTRUM HEALTH KELSEY","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"ein":382770076,"business_name_line1":"REED CITY HOSPITAL CORPORATION","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"300 N PATTERSON RD","city":"REED CITY","state":"MI","zip":"49677","name":"REED CITY HOSPITAL CORPORATION","address":"300 N PATTERSON RD, REED CITY, MI, 49677"},{"ein":382730326,"business_name_line1":"WEST MICHIGAN IMAGING CENTER","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"9","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH HOSPITALS","address_line1":"PO BOX 1009","city":"JENISON","state":"MI","zip":"49428","name":"WEST MICHIGAN IMAGING CENTER","address":"PO BOX 1009, JENISON, MI, 49428"},{"ein":381359517,"business_name_line1":"NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"212 S SULLIVAN AVENUE","city":"FREMONT","state":"MI","zip":"49412","name":"NEWAYGO COUNTY GENERAL HOSPITAL ASSOCIATION","address":"212 S SULLIVAN AVENUE, FREMONT, MI, 49412"},{"ein":201099059,"business_name_line1":"MMPC FOUNDATION","primary_activities":"PHILANTHRO","exempt_code_section":"501(C)(3)","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"MICHIGAN MEDICAL PATIENT CARE","address_line1":"4100 LAKE DR SE STE 300","city":"GRAND RAPIDS","state":"MI","zip":"49546","name":"MMPC FOUNDATION","address":"4100 LAKE DR SE STE 300, GRAND RAPIDS, MI, 49546"},{"ein":383607110,"business_name_line1":"KENT COMMUNITY HEALTH FOUNDATION","primary_activities":"PHILANTHRO","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type III - FI","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH KENT COMMUNITY CAMPUS","address_line1":"750 FULLER AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"KENT COMMUNITY HEALTH FOUNDATION","address":"750 FULLER AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":381411184,"business_name_line1":"ZEELAND COMMUNITY HOSPITAL","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":true,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"100 SOUTH PINE","city":"ZEELAND","state":"MI","zip":"49464","name":"ZEELAND COMMUNITY HOSPITAL","address":"100 SOUTH PINE, ZEELAND, MI, 49464"}],"taxable_corporations_and_trusts":[{"ein":383264184,"business_name_line1":"HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION","primary_activity":"MGMT","ownership_percentage":0.8696,"share_of_total_income":611739,"share_of_end_of_year_assets":462237,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALH HOSPITALS","address_line1":"1840 WEALTHY ST SE","city":"GRAND RAPIDS","state":"MI","zip":"49506","type_of_entity":"C CORPORATION","name":"HELEN DEVOS WOMEN'S AND CHILDREN'S HEALTH PAVILION ASSOCIATION","address":"1840 WEALTHY ST SE, GRAND RAPIDS, MI, 49506"},{"ein":383364676,"business_name_line1":"PARTNERSHIP FOR CHILDREN'S HEALTH","primary_activity":"MGED CARE","ownership_percentage":1.0,"share_of_total_income":0,"share_of_end_of_year_assets":0,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALH HOSPITALS","address_line1":"1840 WEALTHY ST SE","city":"GRAND RAPIDS","state":"MI","zip":"49506","type_of_entity":"C CORPORATION","name":"PARTNERSHIP FOR CHILDREN'S HEALTH","address":"1840 WEALTHY ST SE, GRAND RAPIDS, MI, 49506"},{"ein":830464302,"business_name_line1":"THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION","primary_activity":"MGMT","ownership_percentage":0.9827,"share_of_total_income":2205785,"share_of_end_of_year_assets":1454395,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALH HOSPITALS","address_line1":"100 MICHIGAN ST NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","type_of_entity":"C CORPORATION","name":"THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION","address":"100 MICHIGAN ST NE, GRAND RAPIDS, MI, 49503"},{"ein":383417270,"business_name_line1":"HDVCH - CHC","primary_activity":"MED. SVCS","ownership_percentage":1.0,"share_of_total_income":1800,"share_of_end_of_year_assets":0,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALH HOSPITALS","address_line1":"100 MICHIGAN ST NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","type_of_entity":"C CORPORATION","name":"HDVCH - CHC","address":"100 MICHIGAN ST NE, GRAND RAPIDS, MI, 49503"},{"ein":382910067,"business_name_line1":"CAMPUS TOWNE CENTER CONDO ASSC","primary_activity":"MGMT","ownership_percentage":0.75,"share_of_total_income":20826,"share_of_end_of_year_assets":24780,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALH HOSPITALS","address_line1":"4868 LAKE MICHIGAN DRIVE","city":"ALLENDALE","state":"MI","zip":"49401","type_of_entity":"C CORPORATION","name":"CAMPUS TOWNE CENTER CONDO ASSC","address":"4868 LAKE MICHIGAN DRIVE, ALLENDALE, MI, 49401"},{"ein":201529553,"business_name_line1":"PRIORITY HEALTH INSURANCE COMPANY","primary_activity":"INSURANCE","ownership_percentage":1.0,"share_of_total_income":217156804,"share_of_end_of_year_assets":65878919,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"PRIORITY HEALTH","address_line1":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","type_of_entity":"C CORPORATION","name":"PRIORITY HEALTH INSURANCE COMPANY","address":"1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":383085182,"business_name_line1":"PRIORITY HEALTH MANAGED BENEFITS","primary_activity":"ADMIN","ownership_percentage":1.0,"share_of_total_income":129683594,"share_of_end_of_year_assets":29767226,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"1231 EAST BELTLINE NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","type_of_entity":"C CORPORATION","name":"PRIORITY HEALTH MANAGED BENEFITS","address":"1231 EAST BELTLINE NE, GRAND RAPIDS, MI, 49525"},{"ein":202544762,"business_name_line1":"MONTCALM PRIMARY CARE PHYSICIANS","primary_activity":"MED. SVCS","ownership_percentage":1.0,"share_of_total_income":0,"share_of_end_of_year_assets":0,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","type_of_entity":"C CORPORATION","name":"MONTCALM PRIMARY CARE PHYSICIANS","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"business_name_line1":"BLODGETT ASSURANCE COMPANY","primary_activity":"INSURANCE","ownership_percentage":1.0,"share_of_total_income":0,"share_of_end_of_year_assets":0,"legal_domicile_foreign_country":"CJ","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"100 MICHIGAN AVE NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","type_of_entity":"C CORPORATION","name":"BLODGETT ASSURANCE COMPANY","address":"100 MICHIGAN AVE NE, GRAND RAPIDS, MI, 49503"},{"ein":382851295,"business_name_line1":"MICHIGAN MEDICAL PATIENT CARE","primary_activity":"MEDICAL","ownership_percentage":1.0,"share_of_total_income":0,"share_of_end_of_year_assets":0,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"4100 LAKE DR SE STE 300","city":"GRAND RAPIDS","state":"MI","zip":"49546","type_of_entity":"C CORPORATION","name":"MICHIGAN MEDICAL PATIENT CARE","address":"4100 LAKE DR SE STE 300, GRAND RAPIDS, MI, 49546"},{"ein":382125186,"business_name_line1":"WEST MICHIGAN HEART","primary_activity":"PHYSICIANS","ownership_percentage":1.0,"share_of_total_income":0,"share_of_end_of_year_assets":0,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"2900 BRADFORD STREET NE","city":"GRAND RAPIDS","state":"MI","zip":"49525","type_of_entity":"C CORPORATION","name":"WEST MICHIGAN HEART","address":"2900 BRADFORD STREET NE, GRAND RAPIDS, MI, 49525"},{"ein":611613614,"business_name_line1":"MHEALTH INNOVATIONS INC","primary_activity":"PROD DEVL","ownership_percentage":1.0,"share_of_total_income":0,"share_of_end_of_year_assets":457129,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH INNOVATIONS LLC","address_line1":"425 NORTH MAIN STREET","city":"ANN ARBOR","state":"MI","zip":"48104","type_of_entity":"C CORPORATION","name":"MHEALTH INNOVATIONS INC","address":"425 NORTH MAIN STREET, ANN ARBOR, MI, 48104"}],"transaction_flags":{"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":false,"sharing_of_paid_employees":false,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"transactions":[{"business_name_line1":"PRIORITY HEALTH","amount_involved":1332594,"method_of_amount_determination":"GAAP, CASH, OR FMV","transaction_type":"K","name":"PRIORITY HEALTH"},{"business_name_line1":"SPECTRUM HEALTH UNITED MEMORIAL FOUNDATION","amount_involved":17812,"method_of_amount_determination":"GAAP, CASH, OR FMV","transaction_type":"C","name":"SPECTRUM HEALTH UNITED MEMORIAL FOUNDATION"},{"business_name_line1":"SPECTRUM HEALTH CONTINUING CARE","amount_involved":51454,"method_of_amount_determination":"GAAP, CASH, OR FMV","transaction_type":"K","name":"SPECTRUM HEALTH CONTINUING CARE"},{"business_name_line1":"SPECTRUM HEALTH SYSTEM","amount_involved":83790,"method_of_amount_determination":"GAAP, CASH, OR FMV","transaction_type":"L","name":"SPECTRUM HEALTH SYSTEM"},{"business_name_line1":"SPECTRUM HEALTH HOSPITALS","amount_involved":706866,"method_of_amount_determination":"GAAP, CASH, OR FMV","transaction_type":"L","name":"SPECTRUM HEALTH HOSPITALS"},{"business_name_line1":"PRIORITY HEALTH","amount_involved":937453,"method_of_amount_determination":"GAAP, CASH, OR FMV","transaction_type":"L","name":"PRIORITY HEALTH"}],"supplemental_information":[{"identifier":"PART II, COLUMN (G), SECTION 512(B)(13) CONTROLLED ENTITY?","form_and_line_reference":"SCHEDULE R","explanation":"TAXPAYER IS A MEMBER OF A CONSOLIDATED HEALTH SYSTEM AND HAS A COMMON PARENT ORGANIZATION, SPECTRUM HEALTH SYSTEM. FOR ENTITIES THAT ARE PART OF A CONSOLIDATED HEALTH SYSTEM (WITH COMMON CONTROL) THE ATTRIBUTION RULES OF IRC SECTION 318 APPLY; MEANING THAT ALL ORGANIZATIONS ARE DEEMED TO HAVE CONTROL OF THE ORGANIZATIONS OWNED BY THE CONTROLLING ORGANIZATION. AS SUCH, IN ANSWERING THIS QUESTION AND FOR REPORTING IN SCH. R, EACH RELATED ORGANIZATION WITHIN THE HEALTH SYSTEM IS CONSIDERED AND THE TRANSACTIONS DISCLOSED MAY BE BETWEEN DIRECTLY CONTROLLED SUBSIDIARIES OR BROTHER-SISTER ENTITIES (INDIRECTLY CONTROLLED) WITHIN THE HEALTH SYSTEM."}]},"source_xml":"201221309349302027_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To improve the health of the communities we serve.","primary_activities":"Spectrum health kelsey (shk) hospital is a federally designated critical access hospital in lakeview, michigan, with 16 acute-care beds and 31 skilled-nursing-facility beds. Shk is a regional health center for primary and secondary care. Services include around-the-clock emergency care, inpatient acute care, outpatient surgical care, outpatient physical medicine and rehabilitation. In fiscal year 2013 there were 237 inpatient admissions, 1,028 inpatient days, 101 rehab & nursing center admissions, 10,052 rehab & nursing center patient days, and 9,452 emergency room visits. Spectrum health kelsey hospital is accredited by the joint commission.","year":2012,"name":"SPECTRUM HEALTH KELSEY","phone":"6167747322","website":"HTTP://WWW.SPECTRUMHEALTH.ORG/KELSEY","type":"990","year_formation":1945,"state_legal_domicile":"MI","total_volunteers":4,"tax_period_begin":"2012-07-01T00:00:00","tax_period_end":"2013-06-30T00:00:00","address":"615 S Bower, Greenville, MI, 488382628, USA","city":"Greenville","state":"MI","country":"USA","zip_code":"488382628"},"Governance":{"501c3 determination":true,"Number of voting members":14,"Number of independent voting members":11,"Number of employees total":177,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":177,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":true,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":18408543,"Contributions":{"value":156141,"Other contributions":2269,"Grant revenue":5547,"Related organizations":148325},"Program revenue":{"value":18169952,"Total revenue":{"value":18169952,"VARIOUS":18169952},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-2780,"Investment income total":403,"Net investment gain":-3183,"Income from invest bond proceeds":0},"Other revenues":{"value":85230,"Other total":87583,"Royalties revenue":0,"Net rental income":-2353,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":16970272,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":9478265,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":7266272,"Pension plan contributions":251970,"Other employee benefits":1477220,"Payroll taxes":482803},"Other expenses":{"value":7492007,"Management services":0,"Legal":1608,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":712550,"Advertising":3490,"Office expenses":367921,"Information technology":8858,"Royalties":0,"Occupancy":694197,"Travel":39476,"Conferences and meetings":46678,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":258265,"Insurance":181761,"Travel entertainment public officials":0,"Itemized Expenses":{"value":5098709,"VARIOUS":5098709},"All other expenses":78494}},"Assets":{"value":6339623,"Savings and temp cash investments":955298,"Accounts receivable":1183816,"Receivables from officers":0,"Receivables from disqual persons":0,"Inventories for sale or use":90804,"Prepaid expenses deferred charges":7132,"Land, building, equipment":1924620,"Investments other":0,"Investments program related":42500,"Other assets":2135453},"Liabilities":{"value":1669395,"Accounts payable, accrued":3035,"Deferred, revenue":3284,"Loans from officers, directors":0,"Other liabilities":1663076},"Fund balance":{"value":4670228},"Form990Details":{"program_service_accomplishments":[{"description":"SPECTRUM HEALTH KELSEY (SHK) HOSPITAL IS A FEDERALLY DESIGNATED CRITICAL ACCESS HOSPITAL IN LAKEVIEW, MICHIGAN, WITH 16 ACUTE-CARE BEDS AND 31 SKILLED-NURSING-FACILITY BEDS. SHK IS A REGIONAL HEALTH CENTER FOR PRIMARY AND SECONDARY CARE. SERVICES INCLUDE AROUND-THE-CLOCK EMERGENCY CARE, INPATIENT ACUTE CARE, OUTPATIENT SURGICAL CARE, OUTPATIENT PHYSICAL MEDICINE AND REHABILITATION. IN FISCAL YEAR 2013 THERE WERE 237 INPATIENT ADMISSIONS, 1,028 INPATIENT DAYS, 101 REHAB & NURSING CENTER ADMISSIONS, 10,052 REHAB & NURSING CENTER PATIENT DAYS, AND 9,452 EMERGENCY ROOM VISITS. SPECTRUM HEALTH KELSEY HOSPITAL IS ACCREDITED BY THE JOINT COMMISSION.","expense":15777432,"revenue":18164416}],"program_service_revenue_detail":[{"total_revenue":18161823},{"total_revenue":8129}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":6885919,"management_and_general":380353,"total":7266272},"pension_plan_contributions":{"program_services":238781,"management_and_general":13189,"total":251970},"other_employee_benefits":{"program_services":1399895,"management_and_general":77325,"total":1477220},"payroll_taxes":{"program_services":457531,"management_and_general":25272,"total":482803},"management_fees":{"total":0},"legal_fees":{"management_and_general":1608,"total":1608},"accounting_fees":{"total":0},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"program_services":681401,"management_and_general":31149,"fundraising":0,"total":712550},"advertising":{"program_services":3381,"management_and_general":109,"total":3490},"office_expenses":{"program_services":331877,"management_and_general":36044,"total":367921},"information_technology":{"program_services":8858,"total":8858},"royalties":{"total":0},"occupancy":{"program_services":676293,"management_and_general":17904,"total":694197},"travel":{"program_services":35777,"management_and_general":3699,"total":39476},"conferences_meetings":{"program_services":29476,"management_and_general":17202,"total":46678},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":251604,"management_and_general":6661,"total":258265},"insurance":{"program_services":177073,"management_and_general":4688,"total":181761},"all_other_expenses":{"program_services":48668,"management_and_general":29826,"fundraising":0,"total":78494}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true},"principal_officer_detail":{"business_name_line1":"BRIAN BRASSER","address_line1":"615 S Bower","city":"Greenville","state":"MI","zip":"488382628"},"audit_financial_statement_detail":{"financial_statement_attached":true,"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"6162256310","business_name_line1":"Ryan K Johnson","address_line1":"615 S Bower","city":"Greenville","state":"MI","zip":"488382628"},"contractor_compensation":[{"business_name_line1":"HAR CONSULTING","compensation":126528,"services_description":"PHYSICIAN SERVICES","address_line1":"975 SPAULDING AVE SE","city":"ADA","state":"MI","zip":"49301","name":"HAR CONSULTING","address":"975 SPAULDING AVE SE, ADA, MI, 49301"}],"officers_directors_key_employees":[{"title":"Director / President","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":388108,"other_compensation":107120,"individual_trustee_or_director":true,"officer":true},{"title":"Chairman","average_hours_per_week":2.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":18000,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Secretary","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Treasurer","average_hours_per_week":2.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":338648,"other_compensation":28718,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":678791,"other_compensation":186859,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VP - Finance","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":140497,"other_compensation":22326,"officer":true},{"title":"Chief Nursing Ops","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":166465,"other_compensation":25601,"key_employee":true},{"title":"Chief Clinical","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":167383,"other_compensation":24304,"key_employee":true},{"title":"Chief Human Resources - Part Year","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":158624,"other_compensation":25295,"key_employee":true},{"title":"Physician","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":205274,"reportable_comp_from_related_orgs":0,"other_compensation":23017,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":219769,"reportable_comp_from_related_orgs":0,"other_compensation":25298,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":243968,"reportable_comp_from_related_orgs":0,"other_compensation":17402,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":275817,"reportable_comp_from_related_orgs":0,"other_compensation":20611,"highest_compensated_employee":true},{"title":"Physician Assistant","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":126319,"reportable_comp_from_related_orgs":0,"other_compensation":13952,"highest_compensated_employee":true},{"title":"Former VP - Finance","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":167839,"other_compensation":10176,"former":true},{"title":"Former CFO, SHK","average_hours_per_week":0.0,"average_hours_per_week_related_org":50.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":273228,"other_compensation":72862,"former":true},{"title":"Former President, SHK","average_hours_per_week":0.0,"average_hours_per_week_related_org":50.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":517456,"other_compensation":127067,"former":true}]},"ScheduleA":{"public_charity_status":{"hospital_170b1_aiii":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":288618,"book_value":288618},"buildings":{"other_cost_or_other_basis":4025403,"book_value":1049119,"depreciation":2976284},"leasehold_improvements":{"other_cost_or_other_basis":192585,"book_value":98215,"depreciation":94370},"equipment":{"other_cost_or_other_basis":2878243,"book_value":454656,"depreciation":2423587},"other_land_buildings":{"other_cost_or_other_basis":82850,"book_value":34012,"depreciation":48838},"total_book_value":1924620},"other_assets":{"assets":[{"description":"BENEFICIAL INTEREST IN FOUNDATION ASSETS","book_value":177573},{"description":"DUE FROM AFFILIATES","book_value":1957880}],"total_book_value":2135453},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"THIRD PARTY PAYABLE","amount":1663076}],"total_liability":1663076},"supplemental_information":[{"identifier":"FIN 48 (ASC 740) FOOTNOTE","form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"SPECTRUM HEALTH SYSTEM CONDUCTS AN ANALYSIS ANNUALLY TO DETERMINE THE ORGANIZATION'S LIABILITY WITH RESPECT TO UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED JUNE 30, 2013 IT WAS DETERMINED THAT THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS TO DISCLOSE. AS SUCH, THERE WAS NO FOOTNOTE ADDED TO THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS."}]},"ScheduleH":{"policies":{"financial_assistance_policy":true,"written_policy":true,"policy_applied_to_all_hospitals":true,"fpg_reference_free_care":true,"free_care_percent_200":true,"fpg_reference_discounted_care":false,"free_or_discounted_care_medically_indigent":true,"financial_assistance_budget":true,"expenses_exceed_budget":true,"unable_to_provide_care":false,"annual_community_benefit_report":true,"report_publicly_available":true},"bad_debt_medicare_collections":{"bad_debt_expense_reported":true,"bad_debt_expense":1400469,"bad_debt_expense_attributable_to_financial_assistance":0,"reimbursed_by_medicare":6193650,"cost_of_care_reimbursed_by_medicare":6552148,"medicare_surplus_or_shortfall":-358498,"cost_to_charge_ratio":true,"written_debt_collection_policy":true,"financial_assistance_provision":false},"community_benefit":{"financial_assistance_at_cost":{"total_community_benefit_expense":322004,"net_community_benefit_expense":322004,"total_expense_percentage":0.0207},"unreimbursed_medicaid":{"total_community_benefit_expense":4558451,"direct_offsetting_revenue":4779891,"net_community_benefit_expense":-221440,"total_expense_percentage":0.0},"unreimbursed_costs":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_financial_assistance":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":4880455,"direct_offsetting_revenue":4779891,"net_community_benefit_expense":100564,"total_expense_percentage":0.0207},"community_health_services":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"health_professions_education":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"subsidized_health_services":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"research":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"cash_and_inkind_contributions":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_other_benefits":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_community_benefits":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":4880455,"direct_offsetting_revenue":4779891,"net_community_benefit_expense":100564,"total_expense_percentage":0.0207}},"community_building":{"physical_improvements_and_housing":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"economic_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"community_support":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"environmental_improvements":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"leadership_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"coalition_building":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"health_improvement_advocacy":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"workforce_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"other_community_building_activities":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_community_building_activities":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0,"total_expense_percentage":0.0}},"hospital_facility_count":1,"hospital_facilities":[{"facility_number":1,"business_name_line1":"SPECTRUM HEALTH KELSEY HOSPITAL","address_line1":"419 WASHINGTON AVE","city":"LAKEVIEW","state":"MI","zip":"48850","website":"HTTP://WWW.SPECTRUMHEALTH.ORG/KELSEY","licensed_hospital":true,"general_medical_and_surgical":true,"critical_access_hospital":true,"emergency_room_24_hours":true,"name":"SPECTRUM HEALTH KELSEY HOSPITAL","address":"419 WASHINGTON AVE, LAKEVIEW, MI, 48850"}],"facility_policies":[{"business_name_line1":"SPECTRUM HEALTH KELSEY HOSPITAL","facility_number":1,"chna_conducted":true,"community_definition":true,"community_demographics":true,"existing_resources":true,"how_data_obtained":true,"community_health_needs":true,"other_health_issues":true,"community_health_needs_identification_process":true,"consulting_process":true,"chna_conducted_year":11,"took_into_account_others_input":true,"chna_conducted_with_other_facilities":true,"chna_report_widely_available":true,"report_available_on_own_website":true,"paper_copy_public_inspection":true,"implementation_strategy_adopted":true,"strategy_posted_website":true,"organization_incurred_excise_tax":false,"adopt_budget":true,"all_needs_addressed":true,"eligibility_criteria_explained":true,"fpg_family_income_limit_free_discounted":true,"fpg_family_income_limit_free_care_percentage":200.0,"fpg_used_determine_discounted_care":false,"other_criteria":true,"basis_explained":true,"application_financial_assistance_explanation":true,"other_method_used":true,"includes_publicity_measures":true,"fap_available_on_website":true,"fap_available_on_request_no_charge":true,"fap_notified_all_patients":true,"other_publicity":true,"fap_actions_on_nonpayment":true,"collection_activities":false,"provided_written_notice":true,"made_effort_orally_notify":true,"processed_fap_application":true,"nondiscriminatory_emergency_care_policy":true,"amounts_generally_billed":false,"gross_charges":false,"develop_community_wide_plan":true,"exec_community_wide_plan":true,"include_operational_plan":true,"information_gaps":true,"prioritize_health_needs":true,"prioritize_services":true,"name":"SPECTRUM HEALTH KELSEY HOSPITAL"}],"other_health_care_facility_count":1,"other_health_care_facilities":[{"business_name_line1":"SPECTRUM HEALTH REHAB AND NURSING CENTER","address_line1":"418 WASHINGTON AVE","city":"LAKEVIEW","state":"MI","zip":"48850","facility_type":"NURSING HOME","name":"SPECTRUM HEALTH REHAB AND NURSING CENTER","address":"418 WASHINGTON AVE, LAKEVIEW, MI, 48850"}],"supplemental_information":[{"form_and_line_reference":"Schedule H, Part I, Line 3c","explanation":"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."},{"form_and_line_reference":"Schedule H, Part I, Line 6a","explanation":"SPECTRUM HEALTH SYSTEM (EIN: 38-3382353)"},{"form_and_line_reference":"SCHEDULE H, PART I, LINE 6A","explanation":"THE HEALTH SYSTEM PUBLISHES A CONSOLIDATED COMMUNITY BENEFIT REPORT ON ITS WEBSITE AT WWW.SPECTRUMHEALTH.ORG (CLICK THE LINK TITLED \"ABOUT US\"). IN ADDITION, THE HEALTH SYSTEM HOLDS AN ANNUAL MEETING TO THE PUBLIC TO DISCUSS ITS COMMUNITY COMMITMENTS."},{"form_and_line_reference":"Schedule H, Part I, Line 7","explanation":"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."},{"form_and_line_reference":"SCHEDULE H, PART I, LINE 7B","explanation":"DURING THE TAX YEAR THE ORGANIZATION RECEIVED A LARGE ALLOCATION FROM THE MICHIGAN DEPARTMENT OF COMMUNITY HEALTH'S RURAL ACCESS POOL RESULTING IN DIRECT OFFSETTING REVENUE TO EXCEED TOTAL COMMUNITY BENEFIT EXPENSE RELATED TO MEDICAID. HOSPITALS CATEGORIZED BY CENTERS FOR MEDICARE AND MEDICAID SERVICES AS SOLE COMMUNITY HOSPITALS ARE ELIGIBLE FOR ALLOCATIONS FROM THE POOL. EACH HOSPITALS ALLOCATION FROM THE POOL IS CALCULATED AS THE UNREIMBURSED COST THE HOSPITAL INCURRED PROVIDING INPATIENT AND OUTPATIENT SERVICES TO MICHIGAN MEDICAID BENEFICIARIES DURING ITS COST PERIOD THAT ENDED DURING THE SECOND PREVIOUS FY."},{"form_and_line_reference":"Schedule H, Part I, Line 7, column(f)","explanation":"1,400,469"},{"form_and_line_reference":"Schedule H, Part III, Line 2","explanation":"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, PAYOR COMPOSITION AND AGING, AND HISTORICAL WRITE-OFF EXPERIENCE BY PAYOR 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."},{"form_and_line_reference":"Schedule H, Part III, Line 3","explanation":"THE ORGANIZATION IS UNABLE TO ESTIMATE ACCURATELY THE AMOUNT OF BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE FOR FREE OR DISCOUNTED 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 ORGANIZATION HAS IMPLEMENTED A \"PROPENSITY TO PAY\" EVALUATION TOOL THAT PROACTIVELY ASSESSES ONE'S ABILITY AND LIKELIHOOD TO PAY. WITH THIS TOOL, THE ORGANIZATION HAS BEEN ABLE TO PROVIDE A HIGHER DEGREE OF FOCUSED FINANCIAL COUNSELING EFFORTS, RESULTING IN A SUBSTANTIAL REDUCTION OF BAD DEBT AND HIGHER RATE OF IDENTIFICATION OF CHARITY ACCOUNTS."},{"form_and_line_reference":"Schedule H, Part III, Line 4","explanation":"THE NET PATIENT SERVICE REVENUE, PATIENT ACCOUNTS RECEIVABLE, AND ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS FOOTNOTE IS ON PAGES 14 TO 16 OF THE ORGANIZATIONS CONSOLIDATED FINANCIAL STATEMENT."},{"form_and_line_reference":"Schedule H, Part III, Line 8","explanation":"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."},{"form_and_line_reference":"SCHEDULE H, PART III, LINE 9B","explanation":"THE ORGANIZATION PROVIDES FREE CARE TO ALL PATIENTS THAT QUALIFY FOR FINANCIAL ASSISTANCE. PATIENTS QUALIFYING FOR FINANCIAL ASSISTANCE WILL NOT OWE ANYTHING, AND THUS WILL NOT BE SUBJECT TO COLLECTION ACTIVITIES."},{"form_and_line_reference":"Schedule H, Part V Section B, Line 3","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - PRIMARY AND SECONDARY DATA WERE IDENTIFIED, COLLECTED AND ANALYZED, WHICH INCLUDED THE DEVELOPMENT AND DISTRIBUTION OF A COMMUNITY AND HEALTH CARE PROVIDER SURVEY. THE COMMUNITY SURVEY WAS MAILED IN TO 1,500 RANDOMLY SELECTED HOUSEHOLDS WITHIN MONTCALM COUNTY WITH 424 RETURNED BY MAIL FOR ANALYSIS. AN ADDITIONAL 51 SURVEYS WERE COMPLETED AND RETURNED FROM CLIENTS OF LOCAL SERVICE AGENCIES FOR A TOTAL OF 475 SURVEYS USED FOR ANALYSIS. COUNTY-SPECIFIC SECONDARY DATA FROM A VARIETY OF SOURCES WAS ALSO COLLECTED AND ANALYZED. MANY EXPERTS ON PUBLIC HEALTH WERE CONSULTED AS MEMBERS OF THE STEERING COMMITTEE INCLUDING MID-MICHIGAN DISTRICT HEALTH DEPARTMENT, UNITED WAY, AND THE DEPARTMENT OF HUMAN SERVICES. FOR THE ENTIRE LISTING OF INDIVIDUALS, SEE THE MONTCALM COUNTY CHNA.;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 4","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - CARSON CITY HOSPITAL SHERIDAN COMMUNITY HOSPITAL;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 11","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - 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.;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 12h","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 14g","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - THE ORGANIZATION PUBLICIZES THE FINANCIAL ASSISTANCE POLICY BY COMMUNICATING ITS AVAILABILITY VIA A PATIENT HANDBOOK, SIGNAGE, INFORMATIONAL BROCHURES, COMMUNITY PUBLICATIONS, AND VIA WORD OF MOUTH BY FINANCIAL COUNSELORS ASSISTING PATIENTS. REFERENCE TO THE AVAILABILITY OF THE POLICY IS PUBLICLY POSTED IN WAITING ROOMS. ;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 20d","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;"},{"form_and_line_reference":"Schedule H, Part VI, Line 2","explanation":"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. RETENTION OF QUALIFIED PROVIDERS, HAVE BEEN BUILT INTO THE STRATEGIC PLAN AND BUDGET, AND A RECRUITMENT PLAN HAS BEEN CREATED BASED ON CONVERSATIONS AROUND THE COMMUNITY BENEFIT DOLLARS. THE CHNA AND IMPLEMENTATION PLAN IS LOCATED AT: HTTP://WWW.SPECTRUMHEALTH.ORG/ABOUT-KELSEY-HOSPITAL-COMMUNITY-HEALTH-NEEDS-ASSESSMENT. SPECTRUM HEALTH ALSO PREPARES AN ANNUAL CORPORATE SOCIAL RESPONSIBILITY REPORT THAT FOCUSES ON NINE KEY AREAS: HEALTHIER COMMUNITIES, EDUCATION, COMMUNITY ENGAGEMENT, RESEARCH, INNOVATION, EMPLOYEE ENGAGEMENT, SUSTAINABILITY, REGIONAL RELATIONSHIPS AND COMMUNITY BENEFIT."},{"form_and_line_reference":"Schedule H, Part VI, Line 3","explanation":"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 THROUGH PRODUCING INFORMATION CARDS FOR THE UNINSURED, COMMUNITY OUTREACH PROGRAMS, CONSUMER INFORMATION CLASSES, ORGANIZATION WEBSITE, PERSONAL FINANCIAL COUNSELING, AND BY PROVIDING ASSISTANCE IN THE ACTUAL ENROLLMENT OF SUCH PROGRAMS. THE ORGANIZATION HAS A DEPARTMENT OF FINANCIAL COUNSELORS WHO WORK WITH PATIENTS THAT EXPRESS ANY LEVEL OF CONCERN WITH PAYING THEIR BILL. IN ADDITION, THE ORGANIZATION ALSO PROACTIVELY IDENTIFIES PATIENTS WHO HAVE QUALIFYING FACTORS FOR GOVERNMENTAL ASSISTANCE AND PARTNERS WITH ORGANIZATIONS THAT SPECIALIZE IN THE QUALIFICATION PROCESS. IF THE NEED FOR ASSISTANCE IS NOT IDENTIFIED PRIOR TO BILLING, PATIENT CONCERNS THAT ARE RECEIVED AS A RESULT OF RECEIVING A BILL ARE ADDRESSED BY FINANCIAL COUNSELORS AT THAT TIME. THE ORGANIZATION 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, VIA THE SPECTRUM HEALTH PATIENT HANDBOOK, VARIOUS INFORMATIONAL BROCHURES, SIGNAGE IN EACH HOSPITAL 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, THE ORGANIZATION 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)."},{"form_and_line_reference":"Schedule H, Part VI, Line 4","explanation":"THE TAXPAYER 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 UNITED MEMORIAL HOSPITAL, A RELATED ORGANIZATION. THE PRIMARY SERVICE AREA IS COMPRISED OF 19 ZIP CODES SURROUNDING LAKEVIEW, WHERE KELSEY HOSPITAL IS LOCATED, AND INCLUDES MONTCALM AND PORTIONS OF ADJACENT COUNTIES THAT SUPPORTS A POPULATION OF OVER 100,000 RESIDENTS. FOR SPECIFIC POPULATION STATISTICS SEE THE COMMUNITY HEALTH NEEDS ASSESSMENT ACCESSIBLE AT HTTP://WWW.SPECTRUMHEALTH.ORG/ABOUT-KELSEY-HOSPITAL-COMMUNITY-HEALTH-NEEDS-ASSESSMENT."},{"form_and_line_reference":"Schedule H, Part VI, Line 5","explanation":"SPECTRUM HEALTH KELSEY'S BOARD OF DIRECTORS IS COMPOSED OF MEMBERS OF WHICH SUBSTANTIALLY ALL ARE INDEPENDENT COMMUNITY MEMBERS. A MAJORITY OF THE BOARD RESIDES IN SPECTRUM HEALTH KELSEY'S PRIMARY SERVICE AREA. SPECTRUM HEALTH KELSEY ALSO EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY. SPECTRUM HEALTH KELSEY 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 SPECTRUM HEALTH KELSEY TO BE STANDING BY WITH EMERGENCY CARE 24 HOURS A DAY, 365 DAYS A YEAR. THE EMERGENCY DEPARTMENT IS 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."},{"form_and_line_reference":"Schedule H, Part VI, Line 6","explanation":"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 NINE HOSPITALS INCLUDING HELEN DEVOS CHILDREN'S HOSPITAL, A STATE OF THE ART CHILDREN'S HOSPITAL THAT OPENED IN JANUARY 2011, AND 183 SERVICE SITES; THE SPECTRUM HEALTH MEDICAL GROUP AND WEST MICHIGAN HEART, PHYSICIAN GROUPS TOTALING MORE THAN 700 PROVIDERS; AND PRIORITY HEALTH, A HEALTH PLAN WITH 600,000 MEMBERS. SPECTRUM HEALTH IS WEST MICHIGAN'S LARGEST EMPLOYER WITH 19,000 EMPLOYEES. THE ORGANIZATION PROVIDED $250 MILLION IN COMMUNITY BENEFIT DURING ITS 2012 FISCAL YEAR. SPECTRUM HEALTH KELSEY IS A MEMBER OF THE AFFILIATED GROUP OF ENTITIES WITHIN THE SPECTRUM HEALTH SYSTEM (\"SPECTRUM HEALTH\"). EACH MEMBER CREATES VALUE WITHIN ITS RESPECTIVE COMMUNITY AND IS RESPONSIBLE FOR THEIR ACTIONS AND THE IMPACT THESE ACTIONS HAVE. 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 NINE KEY AREAS: HEALTHIER COMMUNITIES, EDUCATION, COMMUNITY ENGAGEMENT, RESEARCH, INNOVATION, EMPLOYEE ENGAGEMENT, SUSTAINABILITY, REGIONAL RELATIONSHIPS AND COMMUNITY BENEFIT."},{"form_and_line_reference":"SCHEDULE H, PART VI, LINE 7","explanation":"THE ORGANIZATION IS NOT REQUIRED TO FILE A COMMUNITY BENEFIT REPORT WITH THE STATE HOWEVER THE ORGANIZATION VOLUNTARILY REPORTS 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."}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":true,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"BRIAN BRASSER","title":"CHIEF NURSING OPS","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":25268,"compensation_based_on_related_orgs":140182,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":6012,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19589,"other_compensation_filing_org":0,"other_compensation_related_orgs":1014,"total_compensation_filing_org":0,"total_compensation_related_orgs":192065,"name":"BRIAN BRASSER"},{"person_name":"CHRISTINA FREESE-DECKER","title":"DIRECTOR / PRESIDENT","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":151236,"compensation_based_on_related_orgs":235924,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":97867,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":62349,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":44771,"other_compensation_filing_org":0,"other_compensation_related_orgs":947,"total_compensation_filing_org":0,"total_compensation_related_orgs":495228,"name":"CHRISTINA FREESE-DECKER"},{"person_name":"DAVID OEHRING","title":"FORMER VP - FINANCE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":54612,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":2500,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":7676,"other_compensation_filing_org":0,"other_compensation_related_orgs":113227,"total_compensation_filing_org":0,"total_compensation_related_orgs":178015,"name":"DAVID OEHRING"},{"person_name":"DOUGLAS APPLE MD","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":50854,"compensation_based_on_related_orgs":287167,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":13750,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":14968,"other_compensation_filing_org":0,"other_compensation_related_orgs":627,"total_compensation_filing_org":0,"total_compensation_related_orgs":367365,"name":"DOUGLAS APPLE MD"},{"person_name":"LORY READ","title":"PHYSICIAN","base_compensation_filing_org":204874,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":8246,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":14771,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":400,"other_compensation_related_orgs":0,"total_compensation_filing_org":228291,"total_compensation_related_orgs":0,"name":"LORY READ"},{"person_name":"MARC CHIRCOP","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":284273,"compensation_based_on_related_orgs":375829,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":173508,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":126548,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":60311,"other_compensation_filing_org":0,"other_compensation_related_orgs":18690,"total_compensation_filing_org":0,"total_compensation_related_orgs":865650,"name":"MARC CHIRCOP"},{"person_name":"MARY ANNE JONES","title":"FORMER CFO, SHK","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":27001,"compensation_based_on_related_orgs":240202,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":48317,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":24545,"other_compensation_filing_org":0,"other_compensation_related_orgs":6025,"total_compensation_filing_org":0,"total_compensation_related_orgs":346090,"name":"MARY ANNE JONES"},{"person_name":"MICHAEL BORGELD","title":"PHYSICIAN","base_compensation_filing_org":216688,"bonus_filing_org":1200,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":8598,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":16700,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":1881,"other_compensation_related_orgs":0,"total_compensation_filing_org":245067,"total_compensation_related_orgs":0,"name":"MICHAEL BORGELD"},{"person_name":"PAUL BONIS","title":"FORMER PRESIDENT, SHK","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":214015,"compensation_based_on_related_orgs":297773,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":113828,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":76409,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":50658,"other_compensation_filing_org":0,"other_compensation_related_orgs":5669,"total_compensation_filing_org":0,"total_compensation_related_orgs":644524,"name":"PAUL BONIS"},{"person_name":"PHILIP SCHUMACHER","title":"PHYSICIAN","base_compensation_filing_org":241510,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":17402,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":2458,"other_compensation_related_orgs":0,"total_compensation_filing_org":261370,"total_compensation_related_orgs":0,"name":"PHILIP SCHUMACHER"},{"person_name":"PRISCILLA MAHAR","title":"CHIEF CLINICAL","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":24553,"compensation_based_on_related_orgs":140937,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5942,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":18362,"other_compensation_filing_org":0,"other_compensation_related_orgs":1893,"total_compensation_filing_org":0,"total_compensation_related_orgs":191687,"name":"PRISCILLA MAHAR"},{"person_name":"RYAN JOHNSON","title":"VP - FINANCE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":12690,"compensation_based_on_related_orgs":127438,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5439,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":16887,"other_compensation_filing_org":0,"other_compensation_related_orgs":369,"total_compensation_filing_org":0,"total_compensation_related_orgs":162823,"name":"RYAN JOHNSON"},{"person_name":"TODD PRYOR","title":"PHYSICIAN","base_compensation_filing_org":274809,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":1376,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":19236,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":1008,"other_compensation_related_orgs":0,"total_compensation_filing_org":296429,"total_compensation_related_orgs":0,"name":"TODD PRYOR"},{"person_name":"VICKI JENSEN","title":"CHIEF HUMAN RESOURCES - PART YEAR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":23361,"compensation_based_on_related_orgs":133857,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7841,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":17453,"other_compensation_filing_org":0,"other_compensation_related_orgs":1406,"total_compensation_filing_org":0,"total_compensation_related_orgs":183918,"name":"VICKI JENSEN"}],"supplemental_information":[{"identifier":"Arrangement used to establish the top management official's compensation","form_and_line_reference":"Schedule J, Part I, Line 3","explanation":"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 KELSEY. LABOR MARKET DATA REFLECTING COMPARABLE ORGANIZATIONS AND JOBS (PREPARED BY INDEPENDENT FIRMS) ARE RELIED UPON. COMPETITIVE ASSESSMENT REPORTS ARE PROVIDED TO THE EXECUTIVE COMMITTEE IN ADVANCE OF MEETINGS. THE COMPETITIVE ASSESSMENT REPORT IS PREPARED BY A NATIONALLY KNOWN INDEPENDENT EXECUTIVE COMPENSATION FIRM AND, FOR FY 2013 (7/1/12-6/30/13), WAS BASED ON THE FOLLOWING INDEPENDENT SURVEYS OF HEALTH CARE EXECUTIVES AT COMPARABLE HEALTH SYSTEMS, HEALTH PLANS, AND MEDICAL GROUPS: * AMERICAN MEDICAL GROUP ASSOCIATION: 2012 MEDICAL GROUP COMPENSATION & FINANCIAL SURVEY * INTEGRATED HEALTHCARE STRATEGIES: 2012 HEALTH CARE EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 INTEGRATED HEALTH NETWORKS COMPENSATION SURVEY * MEDICAL GROUP MANAGEMENT ASSOCIATION: 2012 MANAGEMENT COMPENSATION SURVEY * SULLIVAN, COTTER AND ASSOCIATES: 2012 SURVEY OF MANAGER AND EXECUTIVE COMPENSATION IN HOSPITALS AND HEALTH SYSTEMS * SULLIVAN, COTTER AND ASSOCIATES: 2012 PHYSICIAN COMPENSATION AND PRODUCTIVITY SURVEY REPORT * TOWERS WATSON: 2012/2013 HOSPITAL AND HEALTHCARE MANAGEMENT COMPENSATION REPORT * TOWERS WATSON: 2012/2013 TOP MANAGEMENT COMPENSATION REPORT * WARREN: 2012 COMPENSATION SURVEY COMPENSATION ADJUSTMENTS ARE APPROVED BY EXECUTIVE COMMITTEE MEMBERS, CONSISTENT WITH THE SPECTRUM HEALTH COMPENSATION PHILOSOPHY DESCRIBED BELOW. MINUTES OF COMMITTEE DISCUSSIONS AND DECISIONS ARE PREPARED TO MEMORIALIZE EXECUTIVE COMMITTEE DECISIONS BASED UPON THE ABOVE DATA. CASH COMPENSATION DATA RELIED UPON BY THE EXECUTIVE COMMITTEE IS NATIONAL AND REFLECTS THE COMPENSATION PAID TO EXECUTIVES IN COMPARABLE JOBS IN COMPARABLY-SIZED HEALTHCARE ORGANIZATIONS. SPECTRUM HEALTH RECRUITS NATIONALLY FOR ITS EXECUTIVES. BENEFITS DATA REFLECT NATIONAL HEALTHCARE MARKET PRACTICES. GEOGRAPHIC PAY DIFFERENTIAL AND COST OF LIVING DATA INDICATES CONSISTENCY WITH NATIONAL DATA. THIS PROCESS IS INTENDED TO ASSIST SPECTRUM HEALTH IN QUALIFYING FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS (INTERMEDIATE SANCTIONS REGULATIONS) AND COMPLYING WITH THE POTENTIAL SPECTRUM HEALTH EXCESS BENEFIT TRANSACTION POLICY FOR THOSE INDIVIDUALS IN THE GROUP WHO ARE DISQUALIFIED PERSONS. THE OPINION SUBMITTED FROM THE THIRD PARTY INDEPENDENT CONSULTING FIRM IS IN ACCORDANCE WITH THE PROVISIONS OF TREASURY REGULATIONS SECTION 53.4958-6(C)(2) AND IS ALSO INTENDED TO SATISFY THE PROFESSIONAL ADVICE REQUIREMENT OF TREASURY REGULATIONS SECTION 53.4958-1(D)(4)(III)."},{"identifier":"Severance or change-of-control payment","form_and_line_reference":"Schedule J, Part I, Line 4a","explanation":"$112,358 DAVID OEHRING"},{"identifier":"Supplemental nonqualified retirement plan","form_and_line_reference":"Schedule J, Part I, Line 4b","explanation":"$113,828 PAUL BONIS $173,508 MARC CHIRCOP $ 97,867 CHRISTINA FREESE-DECKER SCHEDULE J, PART I, LINE 4B IS ANSWERED \"YES\" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, DO \"PARTICIPATE IN\" SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN(S). SOME INDIVIDUALS RECEIVED DISTRIBUTIONS DURING THE YEAR (AS REPORTED ON THIS LINE) WHEREAS OTHERS PARTICIPATED IN THE PLAN(S) BUT DID NOT RECEIVE DISTRIBUTIONS. DISTRIBUTIONS REPORTED ON THIS LINE ARE ALSO INCLUDED IN SCHEDULE J, PART II, COLUMN F AS COMPENSATION REPORTED IN A PRIOR YEAR."}]},"ScheduleR":{"tax_exempt_organizations":[{"business_name_line1":"SPECTRUM HEALTH SYSTEM","primary_activities":"MANAGEMENT","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type III - FI","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"NA","address_line1":"100 MICHIGAN ST NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH SYSTEM","address":"100 MICHIGAN ST NE, GRAND RAPIDS, MI, 49503"},{"business_name_line1":"SH UNITED MEMORIAL FOUNDATION","primary_activities":"PHILANTHROPY","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type I","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SH UNITED MEMORIAL FOUNDATION","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"business_name_line1":"SPECTRUM HEALTH UNITED","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SPECTRUM HEALTH UNITED","address":"615 S BOWER, GREENVILLE, MI, 48838"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"supplemental_information":[{"identifier":"SECTION 512(B)(13) CONTROLLED ENTITY?","form_and_line_reference":"PART II, COLUMN (G)","explanation":"THE ORGANIZATION IS A MEMBER OF A CONSOLIDATED HEALTH SYSTEM AND HAS A COMMON PARENT ORGANIZATION, SPECTRUM HEALTH SYSTEM."}]},"source_xml":"201420459349302397_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To improve the health of the communities we serve.","primary_activities":"Spectrum health kelsey (shk) hospital is a federally designated critical access hospital in lakeview, michigan, with 16 acute-care beds and 31 skilled-nursing-facility beds. Shk is a regional health center for primary and secondary care. Services include around-the-clock emergency care, inpatient acute care, outpatient surgical care, outpatient physical medicine and rehabilitation. In fiscal year 2013 there were 237 inpatient admissions, 1,028 inpatient days, 101 rehab & nursing center admissions, 10,052 rehab & nursing center patient days, and 9,452 emergency room visits. Spectrum health kelsey hospital is accredited by the joint commission.","year":2012,"name":"SPECTRUM HEALTH KELSEY","phone":"6167747322","website":"HTTP://WWW.SPECTRUMHEALTH.ORG/KELSEY","type":"990","year_formation":1945,"state_legal_domicile":"MI","total_volunteers":4,"tax_period_begin":"2012-07-01T00:00:00","tax_period_end":"2013-06-30T00:00:00","address":"615 S Bower, Greenville, MI, 488382628, USA","city":"Greenville","state":"MI","country":"USA","zip_code":"488382628"},"Governance":{"501c3 determination":true,"Number of voting members":14,"Number of independent voting members":11,"Number of employees total":177,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":177,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":true,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":false,"Federal grant audit required":false,"Audited financial statements consolidated":true,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":true,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":18408543,"Contributions":{"value":156141,"Other contributions":2269,"Grant revenue":5547,"Related organizations":148325},"Program revenue":{"value":18169952,"Total revenue":{"value":18169952,"VARIOUS":18169952},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-2780,"Investment income total":403,"Net investment gain":-3183,"Income from invest bond proceeds":0},"Other revenues":{"value":85230,"Other total":87583,"Royalties revenue":0,"Net rental income":-2353,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":16970272,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":9478265,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":7266272,"Pension plan contributions":251970,"Other employee benefits":1477220,"Payroll taxes":482803},"Other expenses":{"value":7492007,"Management services":0,"Legal":1608,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":712550,"Advertising":3490,"Office expenses":367921,"Information technology":8858,"Royalties":0,"Occupancy":694197,"Travel":39476,"Conferences and meetings":46678,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":258265,"Insurance":181761,"Travel entertainment public officials":0,"Itemized Expenses":{"value":5098709,"VARIOUS":5098709},"All other expenses":78494}},"Assets":{"value":6339623,"Savings and temp cash investments":955298,"Accounts receivable":1183816,"Receivables from officers":0,"Receivables from disqual persons":0,"Inventories for sale or use":90804,"Prepaid expenses deferred charges":7132,"Land, building, equipment":1924620,"Investments other":0,"Investments program related":42500,"Other assets":2135453},"Liabilities":{"value":1669395,"Accounts payable, accrued":3035,"Deferred, revenue":3284,"Loans from officers, directors":0,"Other liabilities":1663076},"Fund balance":{"value":4670228},"Form990Details":{"program_service_accomplishments":[{"description":"SPECTRUM HEALTH KELSEY (SHK) HOSPITAL IS A FEDERALLY DESIGNATED CRITICAL ACCESS HOSPITAL IN LAKEVIEW, MICHIGAN, WITH 16 ACUTE-CARE BEDS AND 31 SKILLED-NURSING-FACILITY BEDS. SHK IS A REGIONAL HEALTH CENTER FOR PRIMARY AND SECONDARY CARE. SERVICES INCLUDE AROUND-THE-CLOCK EMERGENCY CARE, INPATIENT ACUTE CARE, OUTPATIENT SURGICAL CARE, OUTPATIENT PHYSICAL MEDICINE AND REHABILITATION. IN FISCAL YEAR 2013 THERE WERE 237 INPATIENT ADMISSIONS, 1,028 INPATIENT DAYS, 101 REHAB & NURSING CENTER ADMISSIONS, 10,052 REHAB & NURSING CENTER PATIENT DAYS, AND 9,452 EMERGENCY ROOM VISITS. SPECTRUM HEALTH KELSEY HOSPITAL IS ACCREDITED BY THE JOINT COMMISSION.","expense":15777432,"revenue":18164416}],"program_service_revenue_detail":[{"total_revenue":18161823},{"total_revenue":8129}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"program_services":6885919,"management_and_general":380353,"total":7266272},"pension_plan_contributions":{"program_services":238781,"management_and_general":13189,"total":251970},"other_employee_benefits":{"program_services":1399895,"management_and_general":77325,"total":1477220},"payroll_taxes":{"program_services":457531,"management_and_general":25272,"total":482803},"management_fees":{"total":0},"legal_fees":{"management_and_general":1608,"total":1608},"accounting_fees":{"total":0},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"program_services":681401,"management_and_general":31149,"fundraising":0,"total":712550},"advertising":{"program_services":3381,"management_and_general":109,"total":3490},"office_expenses":{"program_services":331877,"management_and_general":36044,"total":367921},"information_technology":{"program_services":8858,"total":8858},"royalties":{"total":0},"occupancy":{"program_services":676293,"management_and_general":17904,"total":694197},"travel":{"program_services":35777,"management_and_general":3699,"total":39476},"conferences_meetings":{"program_services":29476,"management_and_general":17202,"total":46678},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":251604,"management_and_general":6661,"total":258265},"insurance":{"program_services":177073,"management_and_general":4688,"total":181761},"all_other_expenses":{"program_services":48668,"management_and_general":29826,"fundraising":0,"total":78494}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true},"principal_officer_detail":{"business_name_line1":"BRIAN BRASSER","address_line1":"615 S Bower","city":"Greenville","state":"MI","zip":"488382628"},"audit_financial_statement_detail":{"financial_statement_attached":true,"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":true,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"6162256310","business_name_line1":"Ryan K Johnson","address_line1":"615 S Bower","city":"Greenville","state":"MI","zip":"488382628"},"contractor_compensation":[{"business_name_line1":"HAR CONSULTING","compensation":126528,"services_description":"PHYSICIAN SERVICES","address_line1":"975 SPAULDING AVE SE","city":"ADA","state":"MI","zip":"49301","name":"HAR CONSULTING","address":"975 SPAULDING AVE SE, ADA, MI, 49301"}],"officers_directors_key_employees":[{"title":"Director / President","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":388108,"other_compensation":107120,"individual_trustee_or_director":true,"officer":true},{"title":"Chairman","average_hours_per_week":2.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":18000,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Secretary","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Treasurer","average_hours_per_week":2.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":338648,"other_compensation":28718,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":4.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":678791,"other_compensation":186859,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Director","average_hours_per_week":2.0,"average_hours_per_week_related_org":2.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VP - Finance","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":140497,"other_compensation":22326,"officer":true},{"title":"Chief Nursing Ops","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":166465,"other_compensation":25601,"key_employee":true},{"title":"Chief Clinical","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":167383,"other_compensation":24304,"key_employee":true},{"title":"Chief Human Resources - Part Year","average_hours_per_week":2.0,"average_hours_per_week_related_org":48.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":158624,"other_compensation":25295,"key_employee":true},{"title":"Physician","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":205274,"reportable_comp_from_related_orgs":0,"other_compensation":23017,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":219769,"reportable_comp_from_related_orgs":0,"other_compensation":25298,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":243968,"reportable_comp_from_related_orgs":0,"other_compensation":17402,"highest_compensated_employee":true},{"title":"Physician","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":275817,"reportable_comp_from_related_orgs":0,"other_compensation":20611,"highest_compensated_employee":true},{"title":"Physician Assistant","average_hours_per_week":50.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":126319,"reportable_comp_from_related_orgs":0,"other_compensation":13952,"highest_compensated_employee":true},{"title":"Former VP - Finance","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":167839,"other_compensation":10176,"former":true},{"title":"Former CFO, SHK","average_hours_per_week":0.0,"average_hours_per_week_related_org":50.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":273228,"other_compensation":72862,"former":true},{"title":"Former President, SHK","average_hours_per_week":0.0,"average_hours_per_week_related_org":50.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":517456,"other_compensation":127067,"former":true}]},"ScheduleA":{"public_charity_status":{"hospital_170b1_aiii":true}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":288618,"book_value":288618},"buildings":{"other_cost_or_other_basis":4025403,"book_value":1049119,"depreciation":2976284},"leasehold_improvements":{"other_cost_or_other_basis":192585,"book_value":98215,"depreciation":94370},"equipment":{"other_cost_or_other_basis":2878243,"book_value":454656,"depreciation":2423587},"other_land_buildings":{"other_cost_or_other_basis":82850,"book_value":34012,"depreciation":48838},"total_book_value":1924620},"other_assets":{"assets":[{"description":"BENEFICIAL INTEREST IN FOUNDATION ASSETS","book_value":177573},{"description":"DUE FROM AFFILIATES","book_value":1957880}],"total_book_value":2135453},"other_liabilities":{"federal_income_tax_liability":0,"liabilities":[{"description":"THIRD PARTY PAYABLE","amount":1663076}],"total_liability":1663076},"supplemental_information":[{"identifier":"FIN 48 (ASC 740) FOOTNOTE","form_and_line_reference":"SCHEDULE D, PART X, LINE 2","explanation":"SPECTRUM HEALTH SYSTEM CONDUCTS AN ANALYSIS ANNUALLY TO DETERMINE THE ORGANIZATION'S LIABILITY WITH RESPECT TO UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED JUNE 30, 2013 IT WAS DETERMINED THAT THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS TO DISCLOSE. AS SUCH, THERE WAS NO FOOTNOTE ADDED TO THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS."}]},"ScheduleH":{"policies":{"financial_assistance_policy":true,"written_policy":true,"policy_applied_to_all_hospitals":true,"fpg_reference_free_care":true,"free_care_percent_200":true,"fpg_reference_discounted_care":false,"free_or_discounted_care_medically_indigent":true,"financial_assistance_budget":true,"expenses_exceed_budget":true,"unable_to_provide_care":false,"annual_community_benefit_report":true,"report_publicly_available":true},"bad_debt_medicare_collections":{"bad_debt_expense_reported":true,"bad_debt_expense":1400469,"bad_debt_expense_attributable_to_financial_assistance":0,"reimbursed_by_medicare":6193650,"cost_of_care_reimbursed_by_medicare":6552148,"medicare_surplus_or_shortfall":-358498,"cost_to_charge_ratio":true,"written_debt_collection_policy":true,"financial_assistance_provision":false},"community_benefit":{"financial_assistance_at_cost":{"total_community_benefit_expense":322004,"net_community_benefit_expense":322004,"total_expense_percentage":0.0207},"unreimbursed_medicaid":{"total_community_benefit_expense":4558451,"direct_offsetting_revenue":4779891,"net_community_benefit_expense":-221440,"total_expense_percentage":0.0},"unreimbursed_costs":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_financial_assistance":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":4880455,"direct_offsetting_revenue":4779891,"net_community_benefit_expense":100564,"total_expense_percentage":0.0207},"community_health_services":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"health_professions_education":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"subsidized_health_services":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"research":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"cash_and_inkind_contributions":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_other_benefits":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_community_benefits":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":4880455,"direct_offsetting_revenue":4779891,"net_community_benefit_expense":100564,"total_expense_percentage":0.0207}},"community_building":{"physical_improvements_and_housing":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"economic_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"community_support":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"environmental_improvements":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"leadership_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"coalition_building":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"health_improvement_advocacy":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"workforce_development":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"other_community_building_activities":{"net_community_benefit_expense":0,"total_expense_percentage":0.0},"total_community_building_activities":{"activities_or_programs":0,"persons_served":0,"total_community_benefit_expense":0,"direct_offsetting_revenue":0,"net_community_benefit_expense":0,"total_expense_percentage":0.0}},"hospital_facility_count":1,"hospital_facilities":[{"facility_number":1,"business_name_line1":"SPECTRUM HEALTH KELSEY HOSPITAL","address_line1":"419 WASHINGTON AVE","city":"LAKEVIEW","state":"MI","zip":"48850","website":"HTTP://WWW.SPECTRUMHEALTH.ORG/KELSEY","licensed_hospital":true,"general_medical_and_surgical":true,"critical_access_hospital":true,"emergency_room_24_hours":true,"name":"SPECTRUM HEALTH KELSEY HOSPITAL","address":"419 WASHINGTON AVE, LAKEVIEW, MI, 48850"}],"facility_policies":[{"business_name_line1":"SPECTRUM HEALTH KELSEY HOSPITAL","facility_number":1,"chna_conducted":true,"community_definition":true,"community_demographics":true,"existing_resources":true,"how_data_obtained":true,"community_health_needs":true,"other_health_issues":true,"community_health_needs_identification_process":true,"consulting_process":true,"chna_conducted_year":11,"took_into_account_others_input":true,"chna_conducted_with_other_facilities":true,"chna_report_widely_available":true,"report_available_on_own_website":true,"paper_copy_public_inspection":true,"implementation_strategy_adopted":true,"strategy_posted_website":true,"organization_incurred_excise_tax":false,"adopt_budget":true,"all_needs_addressed":true,"eligibility_criteria_explained":true,"fpg_family_income_limit_free_discounted":true,"fpg_family_income_limit_free_care_percentage":200.0,"fpg_used_determine_discounted_care":false,"other_criteria":true,"basis_explained":true,"application_financial_assistance_explanation":true,"other_method_used":true,"includes_publicity_measures":true,"fap_available_on_website":true,"fap_available_on_request_no_charge":true,"fap_notified_all_patients":true,"other_publicity":true,"fap_actions_on_nonpayment":true,"collection_activities":false,"provided_written_notice":true,"made_effort_orally_notify":true,"processed_fap_application":true,"nondiscriminatory_emergency_care_policy":true,"amounts_generally_billed":false,"gross_charges":false,"develop_community_wide_plan":true,"exec_community_wide_plan":true,"include_operational_plan":true,"information_gaps":true,"prioritize_health_needs":true,"prioritize_services":true,"name":"SPECTRUM HEALTH KELSEY HOSPITAL"}],"other_health_care_facility_count":1,"other_health_care_facilities":[{"business_name_line1":"SPECTRUM HEALTH REHAB AND NURSING CENTER","address_line1":"418 WASHINGTON AVE","city":"LAKEVIEW","state":"MI","zip":"48850","facility_type":"NURSING HOME","name":"SPECTRUM HEALTH REHAB AND NURSING CENTER","address":"418 WASHINGTON AVE, LAKEVIEW, MI, 48850"}],"supplemental_information":[{"form_and_line_reference":"Schedule H, Part I, Line 3c","explanation":"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."},{"form_and_line_reference":"Schedule H, Part I, Line 6a","explanation":"SPECTRUM HEALTH SYSTEM (EIN: 38-3382353)"},{"form_and_line_reference":"SCHEDULE H, PART I, LINE 6A","explanation":"THE HEALTH SYSTEM PUBLISHES A CONSOLIDATED COMMUNITY BENEFIT REPORT ON ITS WEBSITE AT WWW.SPECTRUMHEALTH.ORG (CLICK THE LINK TITLED \"ABOUT US\"). IN ADDITION, THE HEALTH SYSTEM HOLDS AN ANNUAL MEETING TO THE PUBLIC TO DISCUSS ITS COMMUNITY COMMITMENTS."},{"form_and_line_reference":"Schedule H, Part I, Line 7","explanation":"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."},{"form_and_line_reference":"SCHEDULE H, PART I, LINE 7B","explanation":"DURING THE TAX YEAR THE ORGANIZATION RECEIVED A LARGE ALLOCATION FROM THE MICHIGAN DEPARTMENT OF COMMUNITY HEALTH'S RURAL ACCESS POOL RESULTING IN DIRECT OFFSETTING REVENUE TO EXCEED TOTAL COMMUNITY BENEFIT EXPENSE RELATED TO MEDICAID. HOSPITALS CATEGORIZED BY CENTERS FOR MEDICARE AND MEDICAID SERVICES AS SOLE COMMUNITY HOSPITALS ARE ELIGIBLE FOR ALLOCATIONS FROM THE POOL. EACH HOSPITALS ALLOCATION FROM THE POOL IS CALCULATED AS THE UNREIMBURSED COST THE HOSPITAL INCURRED PROVIDING INPATIENT AND OUTPATIENT SERVICES TO MICHIGAN MEDICAID BENEFICIARIES DURING ITS COST PERIOD THAT ENDED DURING THE SECOND PREVIOUS FY."},{"form_and_line_reference":"Schedule H, Part I, Line 7, column(f)","explanation":"1,400,469"},{"form_and_line_reference":"Schedule H, Part III, Line 2","explanation":"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, PAYOR COMPOSITION AND AGING, AND HISTORICAL WRITE-OFF EXPERIENCE BY PAYOR 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."},{"form_and_line_reference":"Schedule H, Part III, Line 3","explanation":"THE ORGANIZATION IS UNABLE TO ESTIMATE ACCURATELY THE AMOUNT OF BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE FOR FREE OR DISCOUNTED 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 ORGANIZATION HAS IMPLEMENTED A \"PROPENSITY TO PAY\" EVALUATION TOOL THAT PROACTIVELY ASSESSES ONE'S ABILITY AND LIKELIHOOD TO PAY. WITH THIS TOOL, THE ORGANIZATION HAS BEEN ABLE TO PROVIDE A HIGHER DEGREE OF FOCUSED FINANCIAL COUNSELING EFFORTS, RESULTING IN A SUBSTANTIAL REDUCTION OF BAD DEBT AND HIGHER RATE OF IDENTIFICATION OF CHARITY ACCOUNTS."},{"form_and_line_reference":"Schedule H, Part III, Line 4","explanation":"THE NET PATIENT SERVICE REVENUE, PATIENT ACCOUNTS RECEIVABLE, AND ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS FOOTNOTE IS ON PAGES 14 TO 16 OF THE ORGANIZATIONS CONSOLIDATED FINANCIAL STATEMENT."},{"form_and_line_reference":"Schedule H, Part III, Line 8","explanation":"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."},{"form_and_line_reference":"SCHEDULE H, PART III, LINE 9B","explanation":"THE ORGANIZATION PROVIDES FREE CARE TO ALL PATIENTS THAT QUALIFY FOR FINANCIAL ASSISTANCE. PATIENTS QUALIFYING FOR FINANCIAL ASSISTANCE WILL NOT OWE ANYTHING, AND THUS WILL NOT BE SUBJECT TO COLLECTION ACTIVITIES."},{"form_and_line_reference":"Schedule H, Part V Section B, Line 3","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - PRIMARY AND SECONDARY DATA WERE IDENTIFIED, COLLECTED AND ANALYZED, WHICH INCLUDED THE DEVELOPMENT AND DISTRIBUTION OF A COMMUNITY AND HEALTH CARE PROVIDER SURVEY. THE COMMUNITY SURVEY WAS MAILED IN TO 1,500 RANDOMLY SELECTED HOUSEHOLDS WITHIN MONTCALM COUNTY WITH 424 RETURNED BY MAIL FOR ANALYSIS. AN ADDITIONAL 51 SURVEYS WERE COMPLETED AND RETURNED FROM CLIENTS OF LOCAL SERVICE AGENCIES FOR A TOTAL OF 475 SURVEYS USED FOR ANALYSIS. COUNTY-SPECIFIC SECONDARY DATA FROM A VARIETY OF SOURCES WAS ALSO COLLECTED AND ANALYZED. MANY EXPERTS ON PUBLIC HEALTH WERE CONSULTED AS MEMBERS OF THE STEERING COMMITTEE INCLUDING MID-MICHIGAN DISTRICT HEALTH DEPARTMENT, UNITED WAY, AND THE DEPARTMENT OF HUMAN SERVICES. FOR THE ENTIRE LISTING OF INDIVIDUALS, SEE THE MONTCALM COUNTY CHNA.;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 4","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - CARSON CITY HOSPITAL SHERIDAN COMMUNITY HOSPITAL;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 11","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - 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.;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 12h","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 14g","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - THE ORGANIZATION PUBLICIZES THE FINANCIAL ASSISTANCE POLICY BY COMMUNICATING ITS AVAILABILITY VIA A PATIENT HANDBOOK, SIGNAGE, INFORMATIONAL BROCHURES, COMMUNITY PUBLICATIONS, AND VIA WORD OF MOUTH BY FINANCIAL COUNSELORS ASSISTING PATIENTS. REFERENCE TO THE AVAILABILITY OF THE POLICY IS PUBLICLY POSTED IN WAITING ROOMS. ;"},{"form_and_line_reference":"Schedule H, Part V Section B, Line 20d","explanation":"(1) SPECTRUM HEALTH KELSEY HOSPITAL - THE ORGANIZATION DOES NOT CHARGE ANY AMOUNT TO PATIENTS WHO QUALIFY FOR ASSISTANCE.;"},{"form_and_line_reference":"Schedule H, Part VI, Line 2","explanation":"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. RETENTION OF QUALIFIED PROVIDERS, HAVE BEEN BUILT INTO THE STRATEGIC PLAN AND BUDGET, AND A RECRUITMENT PLAN HAS BEEN CREATED BASED ON CONVERSATIONS AROUND THE COMMUNITY BENEFIT DOLLARS. THE CHNA AND IMPLEMENTATION PLAN IS LOCATED AT: HTTP://WWW.SPECTRUMHEALTH.ORG/ABOUT-KELSEY-HOSPITAL-COMMUNITY-HEALTH-NEEDS-ASSESSMENT. SPECTRUM HEALTH ALSO PREPARES AN ANNUAL CORPORATE SOCIAL RESPONSIBILITY REPORT THAT FOCUSES ON NINE KEY AREAS: HEALTHIER COMMUNITIES, EDUCATION, COMMUNITY ENGAGEMENT, RESEARCH, INNOVATION, EMPLOYEE ENGAGEMENT, SUSTAINABILITY, REGIONAL RELATIONSHIPS AND COMMUNITY BENEFIT."},{"form_and_line_reference":"Schedule H, Part VI, Line 3","explanation":"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 THROUGH PRODUCING INFORMATION CARDS FOR THE UNINSURED, COMMUNITY OUTREACH PROGRAMS, CONSUMER INFORMATION CLASSES, ORGANIZATION WEBSITE, PERSONAL FINANCIAL COUNSELING, AND BY PROVIDING ASSISTANCE IN THE ACTUAL ENROLLMENT OF SUCH PROGRAMS. THE ORGANIZATION HAS A DEPARTMENT OF FINANCIAL COUNSELORS WHO WORK WITH PATIENTS THAT EXPRESS ANY LEVEL OF CONCERN WITH PAYING THEIR BILL. IN ADDITION, THE ORGANIZATION ALSO PROACTIVELY IDENTIFIES PATIENTS WHO HAVE QUALIFYING FACTORS FOR GOVERNMENTAL ASSISTANCE AND PARTNERS WITH ORGANIZATIONS THAT SPECIALIZE IN THE QUALIFICATION PROCESS. IF THE NEED FOR ASSISTANCE IS NOT IDENTIFIED PRIOR TO BILLING, PATIENT CONCERNS THAT ARE RECEIVED AS A RESULT OF RECEIVING A BILL ARE ADDRESSED BY FINANCIAL COUNSELORS AT THAT TIME. THE ORGANIZATION 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, VIA THE SPECTRUM HEALTH PATIENT HANDBOOK, VARIOUS INFORMATIONAL BROCHURES, SIGNAGE IN EACH HOSPITAL 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, THE ORGANIZATION 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)."},{"form_and_line_reference":"Schedule H, Part VI, Line 4","explanation":"THE TAXPAYER 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 UNITED MEMORIAL HOSPITAL, A RELATED ORGANIZATION. THE PRIMARY SERVICE AREA IS COMPRISED OF 19 ZIP CODES SURROUNDING LAKEVIEW, WHERE KELSEY HOSPITAL IS LOCATED, AND INCLUDES MONTCALM AND PORTIONS OF ADJACENT COUNTIES THAT SUPPORTS A POPULATION OF OVER 100,000 RESIDENTS. FOR SPECIFIC POPULATION STATISTICS SEE THE COMMUNITY HEALTH NEEDS ASSESSMENT ACCESSIBLE AT HTTP://WWW.SPECTRUMHEALTH.ORG/ABOUT-KELSEY-HOSPITAL-COMMUNITY-HEALTH-NEEDS-ASSESSMENT."},{"form_and_line_reference":"Schedule H, Part VI, Line 5","explanation":"SPECTRUM HEALTH KELSEY'S BOARD OF DIRECTORS IS COMPOSED OF MEMBERS OF WHICH SUBSTANTIALLY ALL ARE INDEPENDENT COMMUNITY MEMBERS. A MAJORITY OF THE BOARD RESIDES IN SPECTRUM HEALTH KELSEY'S PRIMARY SERVICE AREA. SPECTRUM HEALTH KELSEY ALSO EXTENDS MEDICAL STAFF PRIVILEGES TO ALL QUALIFIED PHYSICIANS IN THE COMMUNITY. SPECTRUM HEALTH KELSEY 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 SPECTRUM HEALTH KELSEY TO BE STANDING BY WITH EMERGENCY CARE 24 HOURS A DAY, 365 DAYS A YEAR. THE EMERGENCY DEPARTMENT IS 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."},{"form_and_line_reference":"Schedule H, Part VI, Line 6","explanation":"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 NINE HOSPITALS INCLUDING HELEN DEVOS CHILDREN'S HOSPITAL, A STATE OF THE ART CHILDREN'S HOSPITAL THAT OPENED IN JANUARY 2011, AND 183 SERVICE SITES; THE SPECTRUM HEALTH MEDICAL GROUP AND WEST MICHIGAN HEART, PHYSICIAN GROUPS TOTALING MORE THAN 700 PROVIDERS; AND PRIORITY HEALTH, A HEALTH PLAN WITH 600,000 MEMBERS. SPECTRUM HEALTH IS WEST MICHIGAN'S LARGEST EMPLOYER WITH 19,000 EMPLOYEES. THE ORGANIZATION PROVIDED $250 MILLION IN COMMUNITY BENEFIT DURING ITS 2012 FISCAL YEAR. SPECTRUM HEALTH KELSEY IS A MEMBER OF THE AFFILIATED GROUP OF ENTITIES WITHIN THE SPECTRUM HEALTH SYSTEM (\"SPECTRUM HEALTH\"). EACH MEMBER CREATES VALUE WITHIN ITS RESPECTIVE COMMUNITY AND IS RESPONSIBLE FOR THEIR ACTIONS AND THE IMPACT THESE ACTIONS HAVE. 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 NINE KEY AREAS: HEALTHIER COMMUNITIES, EDUCATION, COMMUNITY ENGAGEMENT, RESEARCH, INNOVATION, EMPLOYEE ENGAGEMENT, SUSTAINABILITY, REGIONAL RELATIONSHIPS AND COMMUNITY BENEFIT."},{"form_and_line_reference":"SCHEDULE H, PART VI, LINE 7","explanation":"THE ORGANIZATION IS NOT REQUIRED TO FILE A COMMUNITY BENEFIT REPORT WITH THE STATE HOWEVER THE ORGANIZATION VOLUNTARILY REPORTS 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."}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":true,"supplemental_nonqualified_retirement_plan":true,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"BRIAN BRASSER","title":"CHIEF NURSING OPS","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":25268,"compensation_based_on_related_orgs":140182,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":6012,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":19589,"other_compensation_filing_org":0,"other_compensation_related_orgs":1014,"total_compensation_filing_org":0,"total_compensation_related_orgs":192065,"name":"BRIAN BRASSER"},{"person_name":"CHRISTINA FREESE-DECKER","title":"DIRECTOR / PRESIDENT","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":151236,"compensation_based_on_related_orgs":235924,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":97867,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":62349,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":44771,"other_compensation_filing_org":0,"other_compensation_related_orgs":947,"total_compensation_filing_org":0,"total_compensation_related_orgs":495228,"name":"CHRISTINA FREESE-DECKER"},{"person_name":"DAVID OEHRING","title":"FORMER VP - FINANCE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":54612,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":2500,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":7676,"other_compensation_filing_org":0,"other_compensation_related_orgs":113227,"total_compensation_filing_org":0,"total_compensation_related_orgs":178015,"name":"DAVID OEHRING"},{"person_name":"DOUGLAS APPLE MD","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":50854,"compensation_based_on_related_orgs":287167,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":13750,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":14968,"other_compensation_filing_org":0,"other_compensation_related_orgs":627,"total_compensation_filing_org":0,"total_compensation_related_orgs":367365,"name":"DOUGLAS APPLE MD"},{"person_name":"LORY READ","title":"PHYSICIAN","base_compensation_filing_org":204874,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":8246,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":14771,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":400,"other_compensation_related_orgs":0,"total_compensation_filing_org":228291,"total_compensation_related_orgs":0,"name":"LORY READ"},{"person_name":"MARC CHIRCOP","title":"DIRECTOR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":284273,"compensation_based_on_related_orgs":375829,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":173508,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":126548,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":60311,"other_compensation_filing_org":0,"other_compensation_related_orgs":18690,"total_compensation_filing_org":0,"total_compensation_related_orgs":865650,"name":"MARC CHIRCOP"},{"person_name":"MARY ANNE JONES","title":"FORMER CFO, SHK","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":27001,"compensation_based_on_related_orgs":240202,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":48317,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":24545,"other_compensation_filing_org":0,"other_compensation_related_orgs":6025,"total_compensation_filing_org":0,"total_compensation_related_orgs":346090,"name":"MARY ANNE JONES"},{"person_name":"MICHAEL BORGELD","title":"PHYSICIAN","base_compensation_filing_org":216688,"bonus_filing_org":1200,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":8598,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":16700,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":1881,"other_compensation_related_orgs":0,"total_compensation_filing_org":245067,"total_compensation_related_orgs":0,"name":"MICHAEL BORGELD"},{"person_name":"PAUL BONIS","title":"FORMER PRESIDENT, SHK","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":214015,"compensation_based_on_related_orgs":297773,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":113828,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":76409,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":50658,"other_compensation_filing_org":0,"other_compensation_related_orgs":5669,"total_compensation_filing_org":0,"total_compensation_related_orgs":644524,"name":"PAUL BONIS"},{"person_name":"PHILIP SCHUMACHER","title":"PHYSICIAN","base_compensation_filing_org":241510,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":17402,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":2458,"other_compensation_related_orgs":0,"total_compensation_filing_org":261370,"total_compensation_related_orgs":0,"name":"PHILIP SCHUMACHER"},{"person_name":"PRISCILLA MAHAR","title":"CHIEF CLINICAL","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":24553,"compensation_based_on_related_orgs":140937,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5942,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":18362,"other_compensation_filing_org":0,"other_compensation_related_orgs":1893,"total_compensation_filing_org":0,"total_compensation_related_orgs":191687,"name":"PRISCILLA MAHAR"},{"person_name":"RYAN JOHNSON","title":"VP - FINANCE","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":12690,"compensation_based_on_related_orgs":127438,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":5439,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":16887,"other_compensation_filing_org":0,"other_compensation_related_orgs":369,"total_compensation_filing_org":0,"total_compensation_related_orgs":162823,"name":"RYAN JOHNSON"},{"person_name":"TODD PRYOR","title":"PHYSICIAN","base_compensation_filing_org":274809,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":1376,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":19236,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":1008,"other_compensation_related_orgs":0,"total_compensation_filing_org":296429,"total_compensation_related_orgs":0,"name":"TODD PRYOR"},{"person_name":"VICKI JENSEN","title":"CHIEF HUMAN RESOURCES - PART YEAR","base_compensation_filing_org":0,"bonus_filing_org":0,"bonus_related_orgs":23361,"compensation_based_on_related_orgs":133857,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":7841,"nontaxable_benefits_filing_org":0,"nontaxable_benefits_related_orgs":17453,"other_compensation_filing_org":0,"other_compensation_related_orgs":1406,"total_compensation_filing_org":0,"total_compensation_related_orgs":183918,"name":"VICKI JENSEN"}],"supplemental_information":[{"identifier":"Arrangement used to establish the top management official's compensation","form_and_line_reference":"Schedule J, Part I, Line 3","explanation":"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 KELSEY. LABOR MARKET DATA REFLECTING COMPARABLE ORGANIZATIONS AND JOBS (PREPARED BY INDEPENDENT FIRMS) ARE RELIED UPON. COMPETITIVE ASSESSMENT REPORTS ARE PROVIDED TO THE EXECUTIVE COMMITTEE IN ADVANCE OF MEETINGS. THE COMPETITIVE ASSESSMENT REPORT IS PREPARED BY A NATIONALLY KNOWN INDEPENDENT EXECUTIVE COMPENSATION FIRM AND, FOR FY 2013 (7/1/12-6/30/13), WAS BASED ON THE FOLLOWING INDEPENDENT SURVEYS OF HEALTH CARE EXECUTIVES AT COMPARABLE HEALTH SYSTEMS, HEALTH PLANS, AND MEDICAL GROUPS: * AMERICAN MEDICAL GROUP ASSOCIATION: 2012 MEDICAL GROUP COMPENSATION & FINANCIAL SURVEY * INTEGRATED HEALTHCARE STRATEGIES: 2012 HEALTH CARE EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 EXECUTIVE COMPENSATION SURVEY * MERCER HUMAN RESOURCES CONSULTING: 2012 INTEGRATED HEALTH NETWORKS COMPENSATION SURVEY * MEDICAL GROUP MANAGEMENT ASSOCIATION: 2012 MANAGEMENT COMPENSATION SURVEY * SULLIVAN, COTTER AND ASSOCIATES: 2012 SURVEY OF MANAGER AND EXECUTIVE COMPENSATION IN HOSPITALS AND HEALTH SYSTEMS * SULLIVAN, COTTER AND ASSOCIATES: 2012 PHYSICIAN COMPENSATION AND PRODUCTIVITY SURVEY REPORT * TOWERS WATSON: 2012/2013 HOSPITAL AND HEALTHCARE MANAGEMENT COMPENSATION REPORT * TOWERS WATSON: 2012/2013 TOP MANAGEMENT COMPENSATION REPORT * WARREN: 2012 COMPENSATION SURVEY COMPENSATION ADJUSTMENTS ARE APPROVED BY EXECUTIVE COMMITTEE MEMBERS, CONSISTENT WITH THE SPECTRUM HEALTH COMPENSATION PHILOSOPHY DESCRIBED BELOW. MINUTES OF COMMITTEE DISCUSSIONS AND DECISIONS ARE PREPARED TO MEMORIALIZE EXECUTIVE COMMITTEE DECISIONS BASED UPON THE ABOVE DATA. CASH COMPENSATION DATA RELIED UPON BY THE EXECUTIVE COMMITTEE IS NATIONAL AND REFLECTS THE COMPENSATION PAID TO EXECUTIVES IN COMPARABLE JOBS IN COMPARABLY-SIZED HEALTHCARE ORGANIZATIONS. SPECTRUM HEALTH RECRUITS NATIONALLY FOR ITS EXECUTIVES. BENEFITS DATA REFLECT NATIONAL HEALTHCARE MARKET PRACTICES. GEOGRAPHIC PAY DIFFERENTIAL AND COST OF LIVING DATA INDICATES CONSISTENCY WITH NATIONAL DATA. THIS PROCESS IS INTENDED TO ASSIST SPECTRUM HEALTH IN QUALIFYING FOR THE REBUTTABLE PRESUMPTION OF REASONABLENESS (INTERMEDIATE SANCTIONS REGULATIONS) AND COMPLYING WITH THE POTENTIAL SPECTRUM HEALTH EXCESS BENEFIT TRANSACTION POLICY FOR THOSE INDIVIDUALS IN THE GROUP WHO ARE DISQUALIFIED PERSONS. THE OPINION SUBMITTED FROM THE THIRD PARTY INDEPENDENT CONSULTING FIRM IS IN ACCORDANCE WITH THE PROVISIONS OF TREASURY REGULATIONS SECTION 53.4958-6(C)(2) AND IS ALSO INTENDED TO SATISFY THE PROFESSIONAL ADVICE REQUIREMENT OF TREASURY REGULATIONS SECTION 53.4958-1(D)(4)(III)."},{"identifier":"Severance or change-of-control payment","form_and_line_reference":"Schedule J, Part I, Line 4a","explanation":"$112,358 DAVID OEHRING"},{"identifier":"Supplemental nonqualified retirement plan","form_and_line_reference":"Schedule J, Part I, Line 4b","explanation":"$113,828 PAUL BONIS $173,508 MARC CHIRCOP $ 97,867 CHRISTINA FREESE-DECKER SCHEDULE J, PART I, LINE 4B IS ANSWERED \"YES\" BECAUSE CERTAIN INDIVIDUALS, WHOSE SALARY AND BENEFITS ARE PAID BY THE REPORTING ORGANIZATION OR A RELATED ORGANIZATION, DO \"PARTICIPATE IN\" SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN(S). SOME INDIVIDUALS RECEIVED DISTRIBUTIONS DURING THE YEAR (AS REPORTED ON THIS LINE) WHEREAS OTHERS PARTICIPATED IN THE PLAN(S) BUT DID NOT RECEIVE DISTRIBUTIONS. DISTRIBUTIONS REPORTED ON THIS LINE ARE ALSO INCLUDED IN SCHEDULE J, PART II, COLUMN F AS COMPENSATION REPORTED IN A PRIOR YEAR."}]},"ScheduleR":{"tax_exempt_organizations":[{"business_name_line1":"SPECTRUM HEALTH SYSTEM","primary_activities":"MANAGEMENT","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type III - FI","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"NA","address_line1":"100 MICHIGAN ST NE","city":"GRAND RAPIDS","state":"MI","zip":"49503","name":"SPECTRUM HEALTH SYSTEM","address":"100 MICHIGAN ST NE, GRAND RAPIDS, MI, 49503"},{"business_name_line1":"SH UNITED MEMORIAL FOUNDATION","primary_activities":"PHILANTHROPY","exempt_code_section":"501(C)(3)","public_charity_status":"11 - Type I","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH UNITED","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SH UNITED MEMORIAL FOUNDATION","address":"615 S BOWER, GREENVILLE, MI, 48838"},{"business_name_line1":"SPECTRUM HEALTH UNITED","primary_activities":"HEALTHCARE","exempt_code_section":"501(C)(3)","public_charity_status":"3","controlled_organization":false,"legal_domicile_state":"MI","direct_controlling_business_name_line1":"SPECTRUM HEALTH SYSTEM","address_line1":"615 S BOWER","city":"GREENVILLE","state":"MI","zip":"48838","name":"SPECTRUM HEALTH UNITED","address":"615 S BOWER, GREENVILLE, MI, 48838"}],"transaction_flags":{"dividends_from_related_organization":false,"gift_grant_or_capital_contribution_from_other_org":true,"gift_grant_or_capital_contribution_to_other_org":false,"loans_or_guarantees_from_other_org":false,"loans_or_guarantees_to_other_org":false,"performance_of_services_by_other_orgs":true,"performance_of_services_for_other_orgs":true,"sharing_of_facilities":true,"sharing_of_paid_employees":true,"reimbursement_paid_by_other_org":false,"reimbursement_paid_to_other_org":false,"rental_of_facilities_from_other_orgs":false,"rental_of_facilities_to_other_orgs":false,"purchase_of_assets_from_other_org":false,"sale_of_assets_to_other_org":false,"exchange_of_assets":false,"receipt_of_interest_annuities_rents_royalties":false,"other_transfer_from_other_org":false,"other_transfer_to_other_org":false},"supplemental_information":[{"identifier":"SECTION 512(B)(13) CONTROLLED ENTITY?","form_and_line_reference":"PART II, COLUMN (G)","explanation":"THE ORGANIZATION IS A MEMBER OF A CONSOLIDATED HEALTH SYSTEM AND HAS A COMMON PARENT ORGANIZATION, SPECTRUM HEALTH SYSTEM."}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":0.7857142857142857},"Operating Margin":{"score":0.07813062663351467,"percentile":0.6021470124767949},"Operating Reserve Ratio":{"score":0.373572268022575,"percentile":0.2464329217651293},"Liabilities to Assets Ratio":{"score":0.26332717260947536,"percentile":0.2276370866471327},"Officer Compensation Ratio":{"score":0.10617125052562505,"percentile":0.5131473584238068},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.09658032386385333,"percentile":0.7620924532055108},"Asset Growth":{"score":0.18833859070566528,"percentile":0.8530341942094477},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":0.0,"weight":5,"atoms":{"Compensation committee":{"value":false},"Independent compensation consultant":{"value":false},"Form 990 of other organizations reviewed":{"value":false},"Written employment contract":{"value":false},"Compensation survey or study":{"value":false},"Board or committee approval":{"value":false}}},"Governance Policy Score":{"score":0.6666666666666666,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":true}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":0.6875,"weight":20},"Accountability":{"score":0.736111111111111,"weight":14},"Sustainability":{"score":0.44299468228128736,"weight":13},"Growth":{"score":0.7924063668734899,"weight":8}},"Overall Score":{"score":0.6573406792763674,"percentile":0.24174034228653882}},"source_xml":"201420459349302397_public.xml"},"sector":"Health","donation_categories":[],"zakat_policy":null},"error":null}