SCHEDULE R
(Form 990)
Department of the Treasury
Internal Revenue Service
Related Organizations and Unrelated Partnerships
MediumBulletComplete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBulletAttach to Form 990.
MediumBullet Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2020
Open to Public Inspection
Name of the organization
Spectrum Health System Group Return
 
Employer identification number

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


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Total income


 		(e)
End-of-year assets


 		(f)
Direct controlling
entity










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


(b)
Primary activity


 		(c)
Legal domicile (state
or foreign country)

 		(d)
Exempt Code section


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

 		(f)
Direct controlling
entity

 		(g)
Section 512(b)(13) controlled entity?
Yes No
(1)SPECTRUM HEALTH SYSTEM
100 MICHIGAN ST NE MC 498

GRAND RAPIDS,MI49503
38-3382353 		MANAGEMENT MI 501(c)(3) Type III-FI na
 
 
No
(2)PRIORITY HEALTH
1231 EAST BELTLINE NE

GRAND RAPIDS,MI49525
38-2715520 		HMO MI 501(c)(4)   SPECTRUM HEALTH SYSTEM
 
 
No
(3)TRINITY HEALTH PLANS
1231 EAST BELTLINE NE

GRAND RAPIDS,MI49525
38-2663747 		HMO MGMT MI 501(c)(4)   PRIORITY HEALTH
 
 
No
(4)PRIORITY HEALTH CHOICE INC
1231 EAST BELTLINE NE

GRAND RAPIDS,MI49525
32-0016523 		HMO (MEDICAID) MI 501(c)(3) 10 PRIORITY HEALTH
 
 
No
(5)KENT COMMUNITY HEALTH FOUNDATION
750 FULLER AVE NE

GRAND RAPIDS,MI49503
38-3607110 		PHILANTHROPY MI 501(c)(3) Type III-O SPECTRUM HEALTH HOSPITALS
 
Yes
 
(6)SPECTRUM HEALTH - MSU ALLIANCE CORPORATION
100 MICHIGAN ST NE MC 498

GRAND RAPIDS,MI49503
76-0845329 		RESEARCH MI 501(c)(3) Type I SPECTRUM HEALTH HOSPITALS
 
Yes
 
(7)LAKESHORE AREA RADIATION ONCOLOGY CENTER
12642 RILEY ST

HOLLAND,MI494249202
38-3067954 		RADIATION SERVICES MI 501(c)(3) 3 SPECTRUM HEALTH HOSPITALS
 
Yes
 
(8)HEALTH POINTE
15100 WHITTAKER WAY

GRAND HAVEN,MI49417
47-4398187 		AMBULATORY HEALTH CARE MI 501(c)(3) 3 SPECTRUM HEALTH HOSPITALS
 
Yes
 
(9)TOTAL HEALTH CARE INC
3011 W GRAND BLVD SUITE 1600

DETROIT,MI48202
38-2018957 		HMO MGMT MI 501(c)(4)   PRIORITY HEALTH
 
 
No
(10)TOTAL HEALTH CARE USA INC
3011 W GRAND BLVD SUITE 1600

DETROIT,MI48202
38-3240485 		HMO MGMT MI 501(c)(4)   TOTAL HEALTH CARE INC
 
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page 2
Part III
Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.
(a)
Name, address, and EIN of
related organization



 		(b)
Primary activity




 		(c)
Legal
domicile
(state or foreign
country)


 		(d)
Direct controlling
entity



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

(f)
Share of total income




 		(g)
Share of end-of-year
assets



 		(h)
Disproprtionate allocations?




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



 		(k)
Percentage
ownership
Yes No Yes No
(1) WEST MICHIGAN ACCOUNTABLE CARE ORGANIZATION LLC

221 MICHIGAN ST NE STE 501
GRAND RAPIDS,MI49503
83-3153113 		ACCOUNTABLE CARE ORGANIZATION MI SPECTRUM HEALTH SYSTEM
  		Related       No     No 98.04 %












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

330 BARCLAY NE
GRAND RAPIDS,MI49503
38-3264184 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 433,353 510,770 87.47 % Yes  
(2) THE FRED AND LENA MEIJER HEART CENTER CONDOMINIUM ASSOCIATION

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
83-0464302 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 2,003,873 1,723,178 100 % Yes  
(3) CAMPUS TOWN CENTRE CONDO ASSC

4868 LAKE MICHIGAN DRIVE
ALLENDALE,MI49401
38-2910067 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 22,210 0 90 % Yes  
(4) PRIORITY HEALTH INSURANCE COMPANY

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

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

1840 WEALTHY STREET SE
GRAND RAPIDS,MI49506
38-2125186 		PHYSICIANS MI NA
  		C Corporation         No
(7) SPECTRUM HEALTH PHYSICIAN ALLIANCE

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
37-1655728 		PHYSICIANS MI NA
  		C Corporation         No
(8) 35 MICHIGAN STREET CONDOMINIUM ASSOCIATION

35 MICHIGAN ST NE
GRAND RAPIDS,MI49503
27-2193084 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 1,062,067 187,235 100 % Yes  
(9) LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION

145 MICHIGAN ST NE
GRAND RAPIDS,MI49503
16-1734150 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 2,201,717 1,222,108 82.98 % Yes  
(10) MUSCULOSKELETAL CENTER CONDOMINIUM ASSOCIATION

230 MICHIGAN NE
GRAND RAPIDS,MI49503
38-3180086 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 178,929 190,290 89.54 % Yes  
(11) 25 MICHIGAN STREET CONDOMINUIM ASSOCIATION

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
16-1734157 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 626,098 560,755 82.54 % Yes  
(12) THE MICHIGAN STREET PARKING CONDOMINUIM ASSOCIATION

100 MICHIGAN ST NE
GRAND RAPIDS,MI49503
16-1734145 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 422,106 760,283 69.14 % Yes  
(13) PENNOCK VENTURES INC

1009 WEST GREEN STREET
HASTINGS,MI49058
38-2712819 		HEALTH CARE MI Pennock Hospital
  		C Corporation 853,162 1,258,199 100 % Yes  
(14) LAKELAND HEALTH ENTERPRISES INC

31 NORTH ST JOSEPH AVENUE
NILES,MI49120
38-2669798 		ACCOUNTING AND BILLING MI LAKELAND REGIONAL HEALTH SYSTEM INC
  		C Corporation         No
(15) PHARMACY SHOPPE INC DBA LAKELAND PHARMACY SHOPPE INC

1234 NAPIER AVENUE
ST JOSEPH,MI49085
38-2929090 		PHARMACEUTICALS MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(16) LAKELAND MEDICAL PRACTICES

1234 NAPIER AVENUE
ST JOSEPH,MI49085
27-0381199 		MEDICAL ADMINISTRATIVE SERVICES MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(17) SOUTHWESTERN MEDICAL CLINIC PHYSICIANS INC

1234 NAPIER AVENUE
ST JOSEPH,MI49085
27-2589359 		PHYSICIAN OFFICE MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(18) FOUR FLAGS PROPERTIES INC

122 GRANT STREET
NILES,MI49120
36-4501639 		PROPERTY MANAGEMENT/RENTAL MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(19) LAKELAND HEALTH VENTURES INC

1234 NAPIER AVENUE
ST JOSEPH,MI49085
27-2313790 		HOLDING COMPANY MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(20) LAKELAND PHYSICIAN CARE NETWORK

1234 NAPIER AVENUE
ST JOSEPH,MI49085
20-8513031 		MEDICAL SERVICES MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(21) LAKELAND PERSONAL CARE SERVICES INC

1234 NAPIER AVENUE
ST JOSEPH,MI49085
27-2990797 		HEALTHCARE SERVICES MI LAKELAND HEALTH ENTERPRISES INC
  		C Corporation         No
(22) PENNOCK PROFESSIONAL BUILDING CONDOMINIUM ASSOCIATION

1009 W GREEN ST
HASTINGS,MI49058
38-4056359 		MGMT MI PENNOCK HOSPITAL
  		C Corporation 138,925 86,194 89.29 % Yes  
(23) 1697 MICHIGAN STREET PROPERTY

100 MICHIGAN STREET NE
GRAND RAPIDS,MI49503
83-1721239 		MGMT MI SPECTRUM HEALTH HOSPITALS
  		C Corporation 0 4,849,864 100 % Yes  
(24) PHMB CAMADS TRUST

1231 EAST BELTLINE NE
GRAND RAPIDS,MI49525
84-6496888 		TRUST MI PRIORITY HEALTH MANAGED BENEFITS INC
  		Trust         No
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page 3
Part V
Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.
Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.
Yes
No
1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?
a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
Yes
 
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
Yes
 
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
Yes
 
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
Yes
 
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
 
No
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
Yes
 
s Other transfer of cash or property from related organization(s) ............................
1s
Yes
 
2
If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.
(a)
Name of related organization 		(b)
Transaction
type (a-s) 		(c)
Amount involved 		(d)
Method of determining amount involved
(1) Priority Health

 M 229,290,403 CASH, GAAP, OR FMV
(2) Priority Health

 L 764,060,465 CASH, GAAP, OR FMV
(3) Spectrum Health Continuing Care Campus

 L 3,319,423 CASH, GAAP, OR FMV
(4) Spectrum Health Worth Services

 L 3,191,598 CASH, GAAP, OR FMV
(5) Spectrum Health Kelsey

 L 2,612,263 CASH, GAAP, OR FMV
(6) Health Pointe

 L 2,282,220 CASH, GAAP, OR FMV
(7) Visiting Nurse Services of Western Michigan

 L 2,106,686 CASH, GAAP, OR FMV
(8) Health Pointe

 Q 12,708,761 CASH, GAAP, OR FMV
(9) Lemmen-Holton Cancer Pavilion Condominium Association

 Q 2,596,915 CASH, GAAP, OR FMV
(10) The Fred and Lena Meijer Heart Center Condominium

 Q 2,030,245 CASH, GAAP, OR FMV
(11) 35 Michigan Condominium Association

 Q 1,031,092 CASH, GAAP, OR FMV
(12) 25 Michigan Condominium Association

 Q 753,289 CASH, GAAP, OR FMV
(13) Michigan Street Parking Condominium Association

 Q 652,755 CASH, GAAP, OR FMV
(14) Helen DeVos Women and Children's Health Pavilion Association

 Q 448,797 CASH, GAAP, OR FMV
(15) Musculoskeletal Center Condominium Association

 Q 191,226 CASH, GAAP, OR FMV
(16) Pennock Professional Building Condominium Association

 Q 131,715 CASH, GAAP, OR FMV
Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page 4
Part VI
Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.
Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.
(a)
Name, address, and EIN of entity 		(b)
Primary activity 		(c)
Legal domicile
(state or foreign
country) 		(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

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




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






























Schedule R (Form 990) 2020
Schedule R (Form 990) 2020
Page 5
Part VII
Supplemental Information
Provide additional information for responses to questions on Schedule R. See instructions.
Return Reference Explanation
Schedule R, Part IV IDENTIFICATION OF RELATED ORGANIZATIONS 35 MICHIGAN STREET CONDOMINIUM ASSOCIATION AND LEMMEN-HOLTON CANCER PAVILION CONDOMINIUM ASSOCIATION ARE INCLUDED ON SCHEDULE R, PART IV AS THE VOTING POWER IS CONTROLLING UNDER THE CONSTRUCTIVE OWNERSHIP RULES UNDER SECTION 318 OF THE INTERNAL REVENUE CODE. SCHEDULE R, PART IV, COLUMNS (F) SHARE OF TOTAL INCOME AND (G) SHARE OF END-OF-YEAR ASSETS, AND (H) PERCENTAGE OWNERSHIP ARE REPORTED BASED ON THE GREATER OF OWNERSHIP OR VOTING POWER.
Schedule R, Part V, Line 2 TRANSACTIONS WITH RELATED ORGANIZATIONS THE AMOUNTS LISTED IN PART V, LINE 2, TRANSACTION TYPE L & M FOR PRIORITY HEALTH REPRESENT THE AGGREGATE AMOUNT OF TRANSACTIONS AMONG ALL ORGANIZATIONS INCLUDED IN THE GROUP RETURN.
Schedule R (Form 990) 2020

Additional Data


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