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Nonprofiteer
← SPARROW FOUNDATION

Form 990 for tax year 2022

Filed by SPARROW FOUNDATION.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 2 May 2024. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$14,030,550 changed to $3,070,449
Total expenses
$4,496,179 changed to $1,703,770
Contributions and grants received
$12,349,953 changed to $2,700,020
Grants paid
$2,145,558 changed to $579,781
Investment income
$1,872,468 changed to $585,023
Other revenue
-$191,871 changed to -$214,594
Total assets, end of year
$36,896,673 changed to $36,271,217
Total liabilities, end of year
$1,525,322 changed to $487,861
Net assets or fund balances, end of year
$35,371,351 changed to $35,783,356
Program services expenses
$2,145,558 changed to $579,781
Management and general expenses
$1,385,237 changed to $759,037
Fundraising expenses
$965,384 changed to $364,952
Program service expenses (Part III)
$2,145,558 changed to $579,781

Listed only on the earlier return

  • Deborah Allen
  • James Croom
  • James F Dover
  • Joseph Ruth
  • Joy Wiseman
  • Noel Day
  • Paula Reichle

Listed only on the later return

  • Amy Scoby
  • Colin Cronin
  • Deborah Ginsburg
  • James Dover
  • Margaret Dimond PhD
  • Patrick Dean
  • Price Dobernick

Listed under a different title

  • Don Simon: VICE CHAIR then CHAIR
  • Lisa Hildorf: CHAIR then BOARD MEMBER
  • Tony Robinson: BOARD MEMBER then VICE CHAIR
  • William Howe: VP FINANCE/T then CFO SPARROWL

Totals

Total revenue
$14,030,550
Total expenses
$4,496,179
Contributions and grants received
$12,349,953
Grants paid
$2,145,558
Program service revenue
$0
Investment income
$1,872,468
Other revenue
-$191,871
Total assets, end of year
$36,896,673
Total liabilities, end of year
$1,525,322
Net assets or fund balances, end of year
$35,371,351
Program services expenses (Part IX)
$2,145,558
Management and general expenses
$1,385,237
Fundraising expenses
$965,384
Program service expenses (Part III)
$2,145,558

Program services were 47.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $1,403

  • 1c · Fundraising events

    $837,478

  • 1d · Related organizations

    $17,207

  • 1f · All other contributions, gifts and grants

    $11,493,865

  • 1g · Noncash contributions included above

    $5,387,774

  • 3 · Investment income

    total $417,242 · excluded $417,242

  • 7a · Gross sales of assets other than inventory

    securities $1,455,226

  • 7c · Gain or loss

    securities $1,455,226

  • 7d · Net gain or loss

    total $1,455,226 · excluded $1,455,226

  • 8a · Fundraising events: gross income

    $170,805

  • 8a · Fundraising events: contributions included on line 1c

    $837,478

  • 8b · Fundraising events: direct expenses

    $362,676

  • 8c · Net income from fundraising events

    total -$191,871 · excluded -$191,871

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $1,977,591 · program services $1,977,591

  • 2 · Grants to domestic individuals

    total $167,967 · program services $167,967

  • 5 · Compensation of officers, directors and key employees

    total $322,454 · management and general $257,963 · fundraising $64,491

  • 7 · Other salaries and wages

    total $633,315 · fundraising $633,315

  • 8 · Pension plan contributions

    total $59,681 · management and general $11,578 · fundraising $48,103

  • 9 · Other employee benefits

    total $111,913 · management and general $94,321 · fundraising $17,592

  • 10 · Payroll taxes

    total $64,341 · management and general $62,624 · fundraising $1,717

  • 11f · Fees: investment management

    total $21,739 · management and general $21,739

  • 11g · Fees: other

    total $386,406 · management and general $186,240 · fundraising $200,166

  • 12 · Advertising and promotion

    total $1,500 · management and general $1,500

  • 13 · Office expenses

    total $11,660 · management and general $11,660

  • 19 · Conferences, conventions and meetings

    total $27,911 · management and general $27,911

  • 22 · Depreciation, depletion and amortization

    total $15,710 · management and general $15,710

  • 23 · Insurance

    total $2,970 · management and general $2,970

  • 24a · Other expenses: CORPORATE ALLOCATION

    total $691,021 · management and general $691,021

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $3,489,677 · end of year $11,933,289

  • 3 · Pledges and grants receivable

    beginning of year $1,273,982 · end of year $1,561,879

  • 10a · Land, buildings and equipment: cost or other basis

    $524,023

  • 10b · Land, buildings and equipment: accumulated depreciation

    $383,657

  • 10c · Land, buildings and equipment, net

    beginning of year $108,341 · end of year $140,366

  • 11 · Investments: publicly traded securities

    beginning of year $24,278,826 · end of year $21,252,219

  • 12 · Investments: other securities

    beginning of year $2,299,678 · end of year $1,984,818

  • 15 · Other assets

    beginning of year $161,473 · end of year $24,102

  • 17 · Accounts payable and accrued expenses

    beginning of year $29,255 · end of year $65,878

  • 19 · Deferred revenue

    beginning of year $161,509 · end of year $79,800

  • 25 · Other liabilities

    beginning of year $641,905 · end of year $1,379,644

  • 27 · Net assets without donor restrictions

    beginning of year -$93,437 · end of year -$5,385,373

  • 28 · Net assets with donor restrictions

    beginning of year $30,872,745 · end of year $40,756,724

Mission and programs · 2022

Mission

THE MISSION OF THE FOUNDATION IS TO OPERATE FOR THE BENEFIT OF AND TO CARRY OUT THE PURPOSES OF THE NONPROFIT AND TAX-EXEMPT SUBSIDIARIES OF SPARROW HEALTH SYSTEM, A MICHIGAN NONPROFIT CORPORATION ("SHS- OR "SOLE MEMBER"), AND ITS MISSION TO IMPROVE THE HEALTH OF THE PEOPLE IN OUR COMMUNITY BY PROVIDING QUALITY, COMPASSIONATE CARE TO EVERYONE, EVERY TIME.

  • AT THE SPARROW FOUNDATION, WE FOSTER AND CREATE STRONG COMMUNITY PARTNERSHIPS THAT HELP SPARROW HEALTH SYSTEM UPHOLD ITS COMMITMENT TO PROVIDING EXCEPTIONAL CARE CLOSE TO HOME, NO MATTER LIFE'S CIRCUMSTANCES. FOR MORE THAN 60 YEARS, THE SPARROW FOUNDATION HAS INSPIRED PHILANTHROPY TO STRENGTHEN THE HEALTH OF OUR COMMUNITIES. WITH CONTINUED GROWTH OF SPARROW TO BEST MEET COMMUNITY NEEDS, THE FOUNDATION HAS ALSO GROWN. WE'RE PROUD TO BE THE HUB OF CHARITABLE GIVING FOR SPARROW, WORKING WITH INDIVIDUAL AND CORPORATE DONORS WHO GIVE TO HELP MAKE VITAL INVESTMENTS IN FACILITIES, EQUIPMENT, TECHNOLOGY, EDUCATION, PROGRAMS AND RESOURCES THAT SUPPORT OUR PATIENTS, THEIR FAMILIES, AND OUR TEAMS DELIVERING CARE ACROSS OUR HOSPITALS AND OTHER SITES OF CARE SPANNING THE REGION. IN 2022, FUNDING OF THESE NEEDS WAS NEARLY 2M.

    Expenses $1,977,591 · Grants $1,977,591

  • THE CARE FOR THE CAREGIVERS FUND OF THE SPARROW FOUNDATION WAS ESTABLISHED MORE THAN 30 YEARS AGO TO SUPPORT SPARROW CAREGIVERS IN CRISIS OR WHO ARE EXPERIENCING A CATASTROPHIC NEED. IN 2022, 164 REQUESTS FOR SUPPORT WERE FUNDED. WE ARE PROUD TO SUPPORT OUR COLLEAGUES - FRONTLINE HEALTHCARE HEROES - THROUGH DIFFICULT TIMES VIA THESE GRANTS AND ALLOCATIONS.

    Expenses $167,967 · Grants $167,967

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • James F Dover

    PRESIDENT/CE

    Total calculated
    $1,226,049
    From this org
    $0
    From related orgs
    $1,141,524
    Other
    $84,525
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $955,742 related
    Bonus
    not reported
    Other
    not reported + $185,782 related
    Deferred
    not reported
    Nontaxable benefits
    not reported + $84,525 related
    Filer's total
    not reported + $1,226,049 related

  • Joseph Ruth

    EXEC VP/COO

    Total calculated
    $865,639
    From this org
    $0
    From related orgs
    $736,602
    Other
    $129,037
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    not reported + $612,061 related
    Bonus
    not reported
    Other
    not reported + $124,541 related
    Deferred
    not reported + $90,542 related
    Nontaxable benefits
    not reported + $38,495 related
    Filer's total
    not reported + $865,639 related

  • Thomas Bres

    SRVP/CAO/CIO

    Total calculated
    $802,174
    From this org
    $0
    From related orgs
    $673,203
    Other
    $128,971
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $555,392 related
    Bonus
    not reported
    Other
    not reported + $117,811 related
    Deferred
    not reported + $71,751 related
    Nontaxable benefits
    not reported + $57,220 related
    Filer's total
    not reported + $802,174 related

  • Paula Reichle

    SR VP - CFO

    Total calculated
    $710,098
    From this org
    $0
    From related orgs
    $648,489
    Other
    $61,609
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $561,901 related
    Bonus
    not reported
    Other
    not reported + $86,588 related
    Deferred
    not reported + $8,400 related
    Nontaxable benefits
    not reported + $53,209 related
    Filer's total
    not reported + $710,098 related

  • William Howe

    VP FINANCE/T

    Total calculated
    $346,703
    From this org
    $0
    From related orgs
    $297,891
    Other
    $48,812
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    not reported + $295,049 related
    Bonus
    not reported
    Other
    not reported + $2,842 related
    Deferred
    not reported + $15,305 related
    Nontaxable benefits
    not reported + $33,507 related
    Filer's total
    not reported + $346,703 related

  • Michelle Reynaert

    VP SPARROW F

    Total calculated
    $321,014
    From this org
    $269,942
    From related orgs
    $0
    Other
    $51,072
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $267,715
    Bonus
    $150
    Other
    $2,077
    Deferred
    $14,393
    Nontaxable benefits
    $36,679
    Filer's total
    $321,014

  • Joy Wiseman

    SPECIAL GIFT

    Total calculated
    $133,991
    From this org
    $102,130
    From related orgs
    $0
    Other
    $31,861
    Hours/week
    40

  • James Croom

    BOARD MEMBER

    Total calculated
    $1,440
    From this org
    $1,440
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Russell Dawson

    BOARD MEMBER

    Total calculated
    $1,440
    From this org
    $1,440
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Darci Marcum

    BOARD MEMBER

    Total calculated
    $1,440
    From this org
    $1,440
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Debbie Petersmark

    SECRETARY

    Total calculated
    $1,440
    From this org
    $1,440
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Tanisha Sanders

    BOARD MEMBER

    Total calculated
    $1,440
    From this org
    $1,440
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Noel Day

    BOARD MEMBER

    Total calculated
    $720
    From this org
    $720
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Deborah Allen

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Kris Burak

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Mark Deluca

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Silvia Dimma

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Monique Field-Foster

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Melissa Herbert

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Lisa Hildorf

    CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Tom Hofman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • David Kaufman

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Wanda Lipscomb

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Wayne Lynn

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Michael McLeod MD

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Tayo Moss

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Tony Robinson

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Susan Salisbury

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Don Simon

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Daniel Warmels

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 1A
CERTAIN BOARD MEMBERS AND EXECUTIVES MICHIGAN ATHLETIC CLUB DUES ARE PAID BY THE ORGANIZATION OR RELATED ORGANIZATION. THESE AMOUNTS ARE CONSIDERED TAXABLE COMPENSATION.
SCHEDULE J, PAGE 1, PART I, LINE 4
JAMES F. DOVER 0 136,390 0 JOSEPH RUTH 0 62,787 0 THOMAS BRES 0 54,201 0 PAULA REICHLE 0 57,307 0
SCHEDULE J, PAGE 1, PART I, LINE 7
COMPENSATION INCLUDES BOTH BASE AND VARIABLE COMPENSATION (NON-FIXED PAYMENTS). IN ACCORDANCE WITH ITS POLICIES, ALL ELEMENTS (BASE, VARIABLE, BENEFITS, AND PERQUISITES) ARE COMPARED TO MARKET
SCHEDULE J, PART III
SCHEDULE J, PART I, QUESTION 3: SPARROW HEALTH SYSTEM IS THE SOLE MEMBER OF SPARROW FOUNDATION. SPARROW HEALTH SYSTEM IS AN INTEGRATED NON-PROFIT ORGANIZATION THAT INCLUDES A NUMBER OF NON-PROFIT ENTITIES. THE METHODS SELECTED FOR DETERMINING THE COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR ARE METHODS WHICH ARE BEING USED BY ALL SPARROW HEALTH SYSTEM RELATED ENTITIES. JOSEPH RUTH IS A FORMER BOARD MEMBER OF SPARROW FOUNDATION. THE FORMER BOARD MEMBER IS BEING COMPENSATED BY SPARROW HEALTH SYSTEM AND AFFILIATES FOR SERVICES PROVIDED TO SPARROW HEALTH SYSTEM AND AFFILIATES IN A POSITION OTHER THAN A BOARD MEMBER OF SPARROW FOUNDATION. THE FORMER BOARD MEMBER IS NOT BEING COMPENSATED FOR ANY PAST SERVICES PROVIDED TO SPARROW FOUNDATION. PART I,LINE 4B - NONQUALIFIED CERTAIN EXECUTIVES PARTICIPATE IN THE 457(F) SUPPLEMENTAL RETIREMENT PLAN AND ARE MAKING CURRENT YEAR CONTRIBUTIONS AS WELL AS RECEIVING CURRENT YEAR DISTRIBUTIONS. CONTRIBUTIONS TO THE PLAN ARE DISCLOSED IN PART I, LINE 4B AND REQUIRED DISTRIBUTIONS FORM THE PLAN ARE REPORTED BELOW AS A NEGATIVE AS WELL AS BEING DISCLOSED ON SCHEDULE J, PART II COLUMN B(III) THOMAS BRES -114,107 JAMES DOVER -136,390 PAULA REICHLE -57,307

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • PHP HOLDINGS LLC

    HOLDING CO · MI

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • SPARROW DEVELOPMENT INC

    RENTAL PRO · MI · controlled entity

  • PHP INSURANCE COMPANY

    INSURANCE · MI · controlled entity

  • PHP SERVICE COMPANY

    MED SERV · MI · controlled entity

  • EAST LANSING ATHLETIC CLUB

    HLTH CLUB · MI · controlled entity

  • MAC RESTAURANT LLC

    RESTAURANT · MI · controlled entity

  • CLINTON SERVICES CORPORATION

    SERVICES · MI · controlled entity

  • EAST LANSING HLTH ATH CLUB & HSP

    CONDO ASSO · MI · controlled entity

Provenance

Return type
form_990
Tax year
2022
Filed
13 November 2023
IRS schema version
2022v5.0
Source object
202343189349317814

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