What the amendment changed
Compared with the return it replaced , filed 2 May 2024 — the latest of 2 it replaced. matched by us Only the Part I totals and the names listed in Part VII 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
- $77,434,170 changed to $162,255,597
- Total expenses
- $87,024,275 changed to $160,698,780
- Contributions and grants received
- $4,856 changed to $117,733
- Program services expenses
- $8,142,671 changed to $15,606,935
- Management and general expenses
- $78,881,604 changed to $145,091,845
- Program service expenses (Part III)
- $8,142,671 changed to $15,606,935
Listed only on the earlier return
- CHRISTINE GOESCHEL
- HAE MI CHOE
- JAMES DOVER
- JOSEPH RUTH
- KIMBERLY ROSS
- MARGARET DIMOND PHD
Listed only on the later return
- ANDREA KOSLOSKI
- BRUCE SHIVELY
- CHRISTINE GOESCHEL RN PHD
- CHRISTOPHER HOLDA
- DAVE HUNT
- DAVID KRUGER
- GREG BROGAN
- JAMES F DOVER
- JOE RUTH
- KAREN KENT-VAN GORDER MD
- MATTHEW NOBIS
- RACHEL LIPINSKI
- TRENT CARPENTER
- WILLIAM HOWE
Listed under a different title
- DAVID MANGAN: VP MARKET & then VP MARKETING
- DOUGLAS EDEMA MD: VP SMG then VP SPARROW M
- LISA PASCOE: DIR CORP GOV then VP GOV & SYS
- PAUL ENTLER: VP QUALITY A then VP QUAL & PE
- PAULA REICHLE: SRVP/CFO/TRE then SR VP/CFO/TR
- TERESA ZNIDARSIC: VP CHIEF HR then EXEC DIR - H
Totals
- Total revenue
- $162,255,597
- Total expenses
- $160,698,780
- Contributions and grants received
- $117,733
- Grants paid
- $0
- Program services expenses (Part IX)
- $15,606,935
- Management and general expenses
- $145,091,845
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $15,606,935
Program services were 9.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Listed in Part VII
-
JAMES F DOVER
PRES/CEO
- Total calculated
- $1,226,049
- From this org
- $1,141,524
- From related orgs
- $0
- Other
- $84,525
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $955,742
- Bonus
- not reported
- Other
- $185,782
- Deferred
- not reported
- Nontaxable benefits
- $84,525
- Filer's total
- $1,226,049
-
JOE RUTH
EXEC VP/COO
- Total calculated
- $865,639
- From this org
- $736,602
- From related orgs
- $0
- Other
- $129,037
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $612,061
- Bonus
- not reported
- Other
- $124,541
- Deferred
- $90,542
- Nontaxable benefits
- $38,495
- Filer's total
- $865,639
-
THOMAS BRES
SRVP/CAO/CIO
- Total calculated
- $802,174
- From this org
- $673,203
- From related orgs
- $0
- Other
- $128,971
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $555,392
- Bonus
- not reported
- Other
- $117,811
- Deferred
- $71,751
- Nontaxable benefits
- $57,220
- Filer's total
- $802,174
-
PAULA REICHLE
SR VP/CFO/TR
- Total calculated
- $710,098
- From this org
- $648,489
- From related orgs
- $0
- Other
- $61,609
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $561,901
- Bonus
- not reported
- Other
- $86,588
- Deferred
- $8,400
- Nontaxable benefits
- $53,209
- Filer's total
- $710,098
-
KAREN KENT-VAN GORDER MD
VP MEDICAL Q
- Total calculated
- $652,427
- From this org
- $548,550
- From related orgs
- $0
- Other
- $103,877
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $295,127
- Bonus
- not reported
- Other
- $253,423
- Deferred
- $77,664
- Nontaxable benefits
- $26,213
- Filer's total
- $652,427
-
DOUGLAS EDEMA MD
VP SPARROW M
- Total calculated
- $598,809
- From this org
- $548,605
- From related orgs
- $0
- Other
- $50,204
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $520,052
- Bonus
- not reported
- Other
- $28,553
- Deferred
- $8,400
- Nontaxable benefits
- $41,804
- Filer's total
- $598,809
-
KIRA CARTER-ROBERTSON
VP AFFILIATE
- Total calculated
- $500,059
- From this org
- $402,934
- From related orgs
- $0
- Other
- $97,125
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $401,460
- Bonus
- $100
- Other
- $1,374
- Deferred
- $43,382
- Nontaxable benefits
- $53,743
- Filer's total
- $500,059
-
PAUL ENTLER
VP QUAL & PE
- Total calculated
- $480,003
- From this org
- $433,846
- From related orgs
- $0
- Other
- $46,157
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $413,433
- Bonus
- not reported
- Other
- $20,413
- Deferred
- $8,400
- Nontaxable benefits
- $37,757
- Filer's total
- $480,003
-
GREG BROGAN
FORMER BOARD
- Total calculated
- $403,327
- From this org
- $0
- From related orgs
- $403,327
- Other
- $0
- Hours/week
- 0 + 2 related
Schedule J breakdown matched by us
- Base
- not reported
- Bonus
- not reported
- Other
- not reported + $403,327 related
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- not reported + $403,327 related
-
TERESA ZNIDARSIC
EXEC DIR - H
- Total calculated
- $381,550
- From this org
- $327,633
- From related orgs
- $0
- Other
- $53,917
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $324,471
- Bonus
- not reported
- Other
- $3,162
- Deferred
- $19,188
- Nontaxable benefits
- $34,729
- Filer's total
- $381,550
-
JOHN HYDEN
VP CHIEF INT
- Total calculated
- $363,797
- From this org
- $329,954
- From related orgs
- $0
- Other
- $33,843
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $327,691
- Bonus
- not reported
- Other
- $2,263
- Deferred
- $9,150
- Nontaxable benefits
- $24,693
- Filer's total
- $363,797
-
WILLIAM HOWE
FORMER OFFIC
- Total calculated
- $346,704
- From this org
- $0
- From related orgs
- $297,892
- Other
- $48,812
- Hours/week
- 0 + 40 related
Schedule J breakdown matched by us
- Base
- not reported + $295,049 related
- Bonus
- not reported
- Other
- not reported + $2,843 related
- Deferred
- not reported + $15,305 related
- Nontaxable benefits
- not reported + $33,507 related
- Filer's total
- not reported + $346,704 related
-
DAVID MANGAN
VP MARKETING
- Total calculated
- $330,586
- From this org
- $285,117
- From related orgs
- $0
- Other
- $45,469
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $278,342
- Bonus
- not reported
- Other
- $6,775
- Deferred
- $3,231
- Nontaxable benefits
- $42,238
- Filer's total
- $330,586
-
AMI KIHN
VP REVENUE C
- Total calculated
- $313,307
- From this org
- $274,333
- From related orgs
- $0
- Other
- $38,974
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $271,711
- Bonus
- not reported
- Other
- $2,622
- Deferred
- not reported
- Nontaxable benefits
- $38,974
- Filer's total
- $313,307
-
TRENT CARPENTER
CHIEF INFO S
- Total calculated
- $299,387
- From this org
- $262,085
- From related orgs
- $0
- Other
- $37,302
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $259,615
- Bonus
- $1,904
- Other
- $566
- Deferred
- $14,893
- Nontaxable benefits
- $22,409
- Filer's total
- $299,387
-
KATHLEEN SMITH
VP IT OPERAT
- Total calculated
- $281,650
- From this org
- $235,282
- From related orgs
- $0
- Other
- $46,368
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $216,456
- Bonus
- $100
- Other
- $18,726
- Deferred
- $11,807
- Nontaxable benefits
- $34,561
- Filer's total
- $281,650
-
BRUCE SHIVELY
CFO COMM HOS
- Total calculated
- $266,488
- From this org
- $225,430
- From related orgs
- $0
- Other
- $41,058
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $224,510
- Bonus
- not reported
- Other
- $920
- Deferred
- $5,309
- Nontaxable benefits
- $35,749
- Filer's total
- $266,488
-
MATTHEW NOBIS
DIRECTOR OF
- Total calculated
- $266,119
- From this org
- $224,825
- From related orgs
- $0
- Other
- $41,294
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $224,504
- Bonus
- not reported
- Other
- $321
- Deferred
- not reported
- Nontaxable benefits
- $41,294
- Filer's total
- $266,119
-
RACHEL LIPINSKI
EXEC DIR LEG
- Total calculated
- $261,331
- From this org
- $211,865
- From related orgs
- $0
- Other
- $49,466
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $211,568
- Bonus
- not reported
- Other
- $297
- Deferred
- $5,382
- Nontaxable benefits
- $44,084
- Filer's total
- $261,331
-
CHRISTOPHER HOLDA
CHIEF TECH O
- Total calculated
- $254,597
- From this org
- $230,576
- From related orgs
- $0
- Other
- $24,021
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $230,253
- Bonus
- not reported
- Other
- $323
- Deferred
- $3,783
- Nontaxable benefits
- $20,238
- Filer's total
- $254,597
-
DAVID KRUGER
VP PHYS PRAC
- Total calculated
- $237,123
- From this org
- $195,703
- From related orgs
- $0
- Other
- $41,420
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $182,853
- Bonus
- not reported
- Other
- $12,850
- Deferred
- $8,898
- Nontaxable benefits
- $32,522
- Filer's total
- $237,123
-
LISA PASCOE
VP GOV & SYS
- Total calculated
- $219,566
- From this org
- $185,716
- From related orgs
- $0
- Other
- $33,850
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $182,044
- Bonus
- not reported
- Other
- $3,672
- Deferred
- $14,432
- Nontaxable benefits
- $19,418
- Filer's total
- $219,566
-
BRAD CRAWFORD
VP/COO SMG O
- Total calculated
- $196,729
- From this org
- $173,659
- From related orgs
- $0
- Other
- $23,070
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $163,659
- Bonus
- $10,000
- Other
- not reported
- Deferred
- $4,996
- Nontaxable benefits
- $18,074
- Filer's total
- $196,729
-
ANDREA KOSLOSKI
VP LEGAL/RIS
- Total calculated
- $119,636
- From this org
- $100,967
- From related orgs
- $0
- Other
- $18,669
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $100,967
- Bonus
- not reported
- Other
- not reported
- Deferred
- $10,785
- Nontaxable benefits
- $7,884
- Filer's total
- $119,636
-
CANDACE METCALF
BOARD MEMBER
- Total calculated
- $5,840
- From this org
- $0
- From related orgs
- $5,840
- Other
- $0
- Hours/week
- 2
-
JEFF BENSON
BOARD MEMBER
- Total calculated
- $1,440
- From this org
- $1,440
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
DAVE HUNT
BOARD MEMBER
- Total calculated
- $1,440
- From this org
- $1,440
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
NANCY MCKEAGUE
VICE CHAIR
- Total calculated
- $1,440
- From this org
- $1,440
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
JOHN PIRICH
CHAIR
- Total calculated
- $1,440
- From this org
- $1,440
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
DAN BALICE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
RICHARD BRUNER
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
BRIAN CALLEY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
JAMES HALLAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
JAMES HERBERT
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
IFTIKER AHMAD MD
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
CHRISTINE GOESCHEL RN PHD
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
SANDRA PEARSON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
KELLY PRESTON
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
LISA WEBB SHARPE
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 — 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. THESE AMOUNTS ARE CONSIDERED TAXABLE COMPENSATION.
- SCHEDULE J, PAGE 1, PART I, LINE 3
- 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.
- SCHEDULE J, PAGE 1, PART I, LINE 4
- JAMES F. DOVER 0 136,389 0 JOE RUTH 0 62,787 0 THOMAS BRES 0 54,201 0 PAULA REICHLE 0 57,307 0 KAREN KENT-VAN GORDER, MD 0 49,909 0 KIRA CARTER-ROBERTSON 0 34,982 0 TERESA ZNIDARSIC 0 19,188 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
- WILLIAM HOWE, GREG BROGAN, AND ANDREA KOSLOSKI ARE FORMER BOARD MEMBERS AND OFFICERS OF SPARROW HEALTH SYSTEM. THE FORMER BOARD MEMBERS/OFFICERS ARE BEING COMPENSATED BY SPARROW HEALTH SYSTEM AND AFFILIATES FOR SERVICES PROVIDED TO SPARROW HEALTH SYSTEM AND AFFILIATES IN POSITIONS OTHER THAN BOARD MEMBERS/OFFICERS. THE FORMER BOARD MEMBERS/OFFICERS ARE NOT BEING COMPENSATED FOR ANY PAST SERVICES PROVIDED TO SPARROW HEALTH SYSTEM AS A FORMER BOARD MEMBERS/OFFICERS. SCHEDULE J, PART II, COLUMN (B)(I) - PAYMENTS TO GREG BROGAN FOR BROKER'S SALES COMMISSION FOR PHP INSURANCE COMPANY (403,327). ALL SALES COMMISSIONS ARE STANDARD AND WERE COMPLETED IN AN ARM'S LENGTH TRANSACTION. NONE OF THE SALES COMMISSIONS RECEIVED WERE COMPENSATION FOR PRIOR SERVICES PROVIDED AS A FORMER MEMBER OF THE BOARD. 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 FROM THE PLAN ARE REPORTED BELOW AS A NEGATIVE AS WELL AS BEING DISCLOSED ON SCHEDULE J, PART II COLUMN B (III) THOMAS BRES: -114,106 JAMES DOVER: -136,389 PAULA REICHLE: -57,307 JOE RUTH: -99,020 KAREN VAN GORDER: -239,606
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
No itemized grants to organizations 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.
-
501C3 · HLTH CARE · MI · controlled entity
Directly controlled by SHS
-
501C3 · HOME HLTH · MI · controlled entity
Directly controlled by SHS
-
501C4 · INSURANCE · MI · controlled entity
Directly controlled by PHP HO CO
-
501C4 · HMO · MI · controlled entity
Directly controlled by PHP
-
501C3 · HLTH CARE · MI · controlled entity
Directly controlled by SHS
-
501C4 · HMO · MI · controlled entity
Directly controlled by PHP HO CO
-
501C3 · FUNDRAISE · MI · controlled entity
Directly controlled by SHS
-
501C3 · HLTH CARE · MI · controlled entity
Directly controlled by SHS
-
501C3 · LT ACCUTE · MI · controlled entity
Directly controlled by SHS
-
501C3 · HLTH CARE · MI · controlled entity
Directly controlled by SHS
-
SPARROW CLINICAL RESEARCH INSTITUTE
501C3 · RESEARCH · MI · controlled entity
Directly controlled by SHS
-
501C3 · HLTH CARE · MI · controlled entity
Directly controlled by SHS
-
SPARROW EATON HOSPITAL AUXILIARY
501C3 · FUNDRAISE · MI · controlled entity
Directly controlled by SHS
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 12 June 2025
- IRS schema version
- 2022v5.0
- Source object
- 202541679349301014
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