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        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DAVID MARCELLINO</NamePerson>
        <Title>FORMER OFFICER</Title>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>304699</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>38127</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>15000</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>19650</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>377476</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <ReturnReference>PART I, LINE 7</ReturnReference>
        <Explanation>NON-FIXED PAYMENTS ARE PAID ONLY UPON APPROVAL OF THE BOTSFORD CONTINUING CARE CORPORATION COMPENSATION COMMITTEE AND ARE BASED UPON ESTABLISHED METRICS.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="RetDoc1053100001">
      <Form990ScheduleKPartI>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1>CITY OF FARMINGTON HILLS HOSPITAL FINANCE AUTHORITY</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>521719468</IssuerEIN>
        <CUSIPNumber>311166BJ0</CUSIPNumber>
        <DateIssued>2008-04-03</DateIssued>
        <IssuePrice>480556</IssuePrice>
        <DescriptionOfPurpose>REFUND BONDS ISSUED 12/18/91</DescriptionOfPurpose>
        <Defeased>0</Defeased>
        <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
        <PoolFinancing>0</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <BondReferenceCd>B</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1>CITY OF FARMINGTON HILLS HOSPITAL FINANCE AUTHORITY</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>521719468</IssuerEIN>
        <DateIssued>2012-05-04</DateIssued>
        <IssuePrice>12197877</IssuePrice>
        <DescriptionOfPurpose>REFUND BONDS ISSUED 06/14/1995</DescriptionOfPurpose>
        <Defeased>0</Defeased>
        <OnBehalfOfIssuer>0</OnBehalfOfIssuer>
        <PoolFinancing>0</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <BondReferenceCd>A</BondReferenceCd>
        <AmountRetired>66344</AmountRetired>
        <TotalProceeds>480556</TotalProceeds>
        <IssuanceCostsFromProceeds>9611</IssuanceCostsFromProceeds>
        <CreditEnhancement>661</CreditEnhancement>
        <OtherSpentProceeds>470284</OtherSpentProceeds>
        <YearOfSubstCompletion>2008</YearOfSubstCompletion>
        <CurrentRefunding>1</CurrentRefunding>
        <AdvanceRefunding>0</AdvanceRefunding>
        <FinalAllocationMade>1</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>1</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <BondReferenceCd>B</BondReferenceCd>
        <TotalProceeds>12197877</TotalProceeds>
        <IssuanceCostsFromProceeds>87934</IssuanceCostsFromProceeds>
        <OtherSpentProceeds>12109943</OtherSpentProceeds>
        <YearOfSubstCompletion>2012</YearOfSubstCompletion>
        <CurrentRefunding>1</CurrentRefunding>
        <AdvanceRefunding>0</AdvanceRefunding>
        <FinalAllocationMade>1</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>1</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIV>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiled>0</Form8038TFiled>
        <RebateNotDueYet>0</RebateNotDueYet>
        <ExceptionToRebate>0</ExceptionToRebate>
        <NoRebateDue>1</NoRebateDue>
        <VariableRateIssue>1</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>0</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>0</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>0</GrossProceedsInvested>
        <WrittenProcToMonitorReqs>0</WrittenProcToMonitorReqs>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartIV>
        <BondReferenceCd>B</BondReferenceCd>
        <Form8038TFiled>0</Form8038TFiled>
        <RebateNotDueYet>1</RebateNotDueYet>
        <ExceptionToRebate>0</ExceptionToRebate>
        <NoRebateDue>0</NoRebateDue>
        <VariableRateIssue>0</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>0</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>0</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>0</GrossProceedsInvested>
        <WrittenProcToMonitorReqs>0</WrittenProcToMonitorReqs>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartV>
        <BondReferenceCd>A</BondReferenceCd>
        <ProcToUndertkCorrectiveAction>0</ProcToUndertkCorrectiveAction>
      </Form990ScheduleKPartV>
      <Form990ScheduleKPartV>
        <BondReferenceCd>B</BondReferenceCd>
        <ProcToUndertkCorrectiveAction>0</ProcToUndertkCorrectiveAction>
      </Form990ScheduleKPartV>
      <Form990ScheduleKPartVI>
        <Identifier>SCHEDULE K SUPPLENTAL INFORMATION</Identifier>
        <Explanation>THE BOND ISSUED 04/03/08 WAS ISSUED TO THE ZIEGER HEALTH CARE CORPORATION OBLIGATED GROUP IN THE AMOUNT OF $16,370,000. THE OBLIGATED GROUP CONSISTS OF ZIEGER HEALTH CARE CORPORATION, BOTSFORD HOSPITAL, BOTSFORD CONTINUING CARE CORPORATION AND COMMUNITY EMERGENCY MEDICAL SERVICES. EACH ENTITY OF THE OBLIGATED GROUP WAS ALLOCATED A PORTION OF THIS DEBT AND THAT AMOUNT IS REFLECTED ON SCHEDULE K, PART I, LINE A(E)AND ON SCHEDULE K, PART II SCHEDULE K, SUPPLEMENTAL INFORMATION: THE BOND ISSUED 5/4/2012 WAS ISSUED TO THE BOTSFORD OBLIGATED GROUP IN THE AMOUNT OF $37,453,584. THE OBLIGATED GROUP CONSISTS OF BOTSFORD GENERAL HOSPITAL (BGH), BOTSFORD CONTINUING CARE CORPORATION (BCCC), COMMUNITY EMERGENCY MEDICAL SERVICES, AND ZIEGER HEALTH CARE CORPORATION. TWO MEMBERS OF THE OBLIGATED GROUP (BGH AND BCCC) WERE ALLOCATED A PORTION OF THIS DEBT AND THAT AMOUNT IS REFLECTED ON SCHEDULE K, PART I LINE A(E) AND ON SCHEDULE K, PART II. PART IV LINE 7 AND PART V BCCC COMPLIANCE PROCEDURES CONDUCTED ON AN AS NEEDED BASIS; WRITTEN DOCUMENTATION OF SUCH COMPLIANCE PROCEDURES WAS FORMALLY ADOPTED SUBSEQUENT TO YEAR END. PART IV LINE 2 CALCULATIONS DATED 4/01/2009</Explanation>
      </Form990ScheduleKPartVI>
    </IRS990ScheduleK>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <CarsAndOtherVehicles>
        <NonCashCheckbox>X</NonCashCheckbox>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>63898</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>PURCHASE PRICE (COST)</MethodOfDeterminingRevenues>
      </CarsAndOtherVehicles>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>DINING ROOM CHAIRS</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>24410</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>PURCHASE PRICE (COST)</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>RAILING FOR GARDEN</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>3295</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>PURCHASE PRICE (COST)</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>POINT OF SALE MACHINE</Description>
        <NumberOfContributions>1</NumberOfContributions>
        <NoncashContribsRptdF990>8127</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>PURCHASE PRICE (COST)</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>0</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>0</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>0</ThirdPartiesUsed>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>THE FOLLOWING INDIVIDUALS HAVE A BUSINESS RELATIONSHIP WITH A TAXABLE ENTITY WITHIN THE BOTSFORD HEALTH CARE SYSTEM. GERSON COOPER DR PAUL LACASSE LISA VANDECAVEYE REGINA DOXTADER</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>AS THE SOLE CORPORATE MEMBER, ZIEGER HEALTH CARE CORPORATION APPROVED/ELECTS THE GOVERNING BODY OF BOTSFORD CONTINUING CARE CORPORATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>ZIEGER HEALTH CARE CORPORATION IS THE SOLE CORPORATE MEMBER OF BOTSFORD CONTINUING CARE CORPORATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7B</ReturnReference>
        <Explanation>AS THE SOLE CORPORATE MEMBER, ZIEGER HEALTH CARE CORPORATION HAS CERTAIN RESERVED POWERS OVER OPERATIONS AND CAPITAL OF BOTSFORD CONTINUING CARE CORPORATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE FORM 990 AND ALL RELATED SCHEDULES WERE PREPARED BY THE ORGANIZATION'S FINANCE DEPARTMENT AND REVIEWED BY AN OUTSIDE TAX FIRM. A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE OF THE CONFLICT OF INTEREST POLICY. THIS IS DONE BY REVIEW OF THE POLICY ANNUALLY AT A BOARD MEETING AND MANDATORY SUBMISSION OF ANY CONFLICTS TO THE SECRETARY OF THE ORGANIZATION PER THE POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>THE COMPENSATION, BENEFITS AND RETIREMENT COMMITTEE (COMMITTEE) OF BOTSFORD HEALTH CARE WILL REVIEW AND MAKE RECOMMENDATIONS TO THE BOARD OF DIRECTORS WITH RESPECT TO ALL ASPECTS OF COMPENSATION AND OTHER BENEFITS, INCLUDING, WITHOUT LIMITATIONS, COMPENSATION OF THE CORPORATION'S DIRECTORS, OFFICERS, PHYSICIANS, EMPLOYEES AND CONTRACTORS. THE COMMITTEE RETAINS AN INDEPENDENT COMPENSATION CONSULTANT EACH YEAR TO ASSESS THE COMPETITIVNESS AND REASONABLENESS OF THE TOTAL COMPENSATION PROVIDED TO EXECUTIVES, DIRECTORS AND PHYSICIANS. THE COMPENSATION CONSULTANT ABSTRACTS BASE SALARY, TOTAL CASH COMPENSATION AND BENEFITS DATA FROM MAJOR SURVEYS FOR HEALTHCARE AND OTHER APPROPRIATE INDUSTRIES. THE FAIR MARKET REVIEW IS FOR COMPARABLE POSITIONS IN COMPARABLE ORGANIZATIONS BASED UPON SIZE, TOTAL REVENUES AND OTHER RELEVANT FACTORS. YEARLY, THE CONSULTANT WILL PRESENT A SUMMARY OF FINDINGS AND RECOMMENDATIONS INTENDED TO HELP THE COMMITTEE ESTABLISH THE "REBUTTABLE PRESUMPTION OF REASONABLENESS FOR EXECUTIVES, DIRECTORS AND PHYSICIANS". THE COMMITTEE WILL MAKE RECOMMENDATIONS TO THE VARIOUS BOARDS FOR APPROVAL. NO MEMBER OF THE COMMITTEE WILL EVALUATE ANY COMPENSATION ARRANGEMENT WITH RESPECT TO WHICH HE OR SHE HAS A CONFLICT OF INTEREST. YEARLY, THE COMMITTEE MEMBERS WILL SIGN A CONFLICT OF INTEREST POLICY. ALL COMMITTEE RECOMMENDATIONS AND ACTIONS ARE ADEQUATELY DOCUMENTED IN COMMITTEE MINUTES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>DOCUMENTS THAT ARE REQUIRED TO BE MADE AVAILABLE TO THE PUBLIC WILL BE MADE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>CONTRACTED DIETARY SERVICES: PROGRAM SERVICE EXPENSES 1,856,399. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,856,399. CONTRACTED THERAPY SERVICES : PROGRAM SERVICE EXPENSES 1,664,518. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,664,518. CONTRACTED HOUSEKEEP &amp; LAUNDRY SERVICES: PROGRAM SERVICE EXPENSES 198,168. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 198,168. CONTRACTED MAINTENANCE SERVICES: PROGRAM SERVICE EXPENSES 191,858. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 191,858. CONTRACTED NURSING SERVICES: PROGRAM SERVICE EXPENSES 170,053. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 170,053. OUTSIDE LAB SERVICES: PROGRAM SERVICE EXPENSES 121,703. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121,703. OUTSIDE RADIOLOGY SERVICES : PROGRAM SERVICE EXPENSES 109,119. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109,119. AMBULANCE: PROGRAM SERVICE EXPENSES 93,500. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93,500. ALL OTHER: PROGRAM SERVICE EXPENSES 55,882. MANAGEMENT AND GENERAL EXPENSES 50,295. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 106,177.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9:</ReturnReference>
        <Explanation>ROUNDING ADJUSTMENT 4. SODEXHO CAPITAL CONTRIBUTION 4,200. LOSS ON EXTINGUISHMENT OF DEBT -520,825. ADD MINIMUM PENSION ADJUSTMENT -1,231,233.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AUDIT COMMITTEE PROCESS</Identifier>
        <ReturnReference>FORM 990, PART XII. LINE 2C</ReturnReference>
        <Explanation>THE ORGANIZATION'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF IT'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR. THE PROCESS THAT THE AUDIT COMMITTEE FOLLOWS FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>ZIEGER HEALTHCARE CORPORATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>28050 GRAND RIVER AVE</AddressLine1>
          <City>FARMINGTON HILLS</City>
          <State>MI</State>
          <ZIPCode>48336</ZIPCode>
        </AddressUS>
        <EIN>382500428</EIN>
        <PrimaryActivities>CENTRALIZED GOVERNANCE &amp; MGMT</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>BOTSFORD HOSPITAL</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>28050 GRAND RIVER AVE</AddressLine1>
          <City>FARMINGTON HILLS</City>
          <State>MI</State>
          <ZIPCode>48336</ZIPCode>
        </AddressUS>
        <EIN>381426919</EIN>
        <PrimaryActivities>HOSPITAL</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>ZIEGER HEALTH CARE CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>COMMUNITY EMERGENCY MEDICAL SERVICES</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>25400 W EIGHT MILE RD</AddressLine1>
          <City>SOUTHFIELD</City>
          <State>MI</State>
          <ZIPCode>48034</ZIPCode>
        </AddressUS>
        <EIN>382410823</EIN>
        <PrimaryActivities>AMBULANCE SERVICES</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501 (C) (3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>ZIEGER HEALTH CARE CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BOTSFORD CARE PARTNERS LLC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>28050 GRAND RIVER AVE</AddressLine1>
          <City>FARMINGTON HILLS</City>
          <State>MI</State>
          <ZIPCode>48336</ZIPCode>
        </AddressUS>
        <EIN>454854213</EIN>
        <PrimaryActivity>HEALTHCARE SERVICES</PrimaryActivity>
        <LegalDomicileState>MI</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>BOTSFORD HOSPITAL</BusinessNameLine1>
        </DirectControllingEntityName>
        <DisproportionateAllocations>0</DisproportionateAllocations>
        <GeneralOrManagingPartner>0</GeneralOrManagingPartner>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BOTSFORD COMMONS PROPERTY ASSOCIATION</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>28050 GRAND RIVER AVE</AddressLine1>
          <City>FARMINGTON HILLS</City>
          <State>MI</State>
          <ZIPCode>48336</ZIPCode>
        </AddressUS>
        <EIN>383203663</EIN>
        <PrimaryActivity>PROPERTY MANAGEMENT</PrimaryActivity>
        <LegalDomicileState>MI</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>BOTSFORD CONTINUING CARE CORPORATION</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfEOYAssets>70956</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PARASTAR</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>28050 GRAND RIVER AVE</AddressLine1>
          <City>FARMINGTON HILLS</City>
          <State>MI</State>
          <ZIPCode>48336</ZIPCode>
        </AddressUS>
        <EIN>382755982</EIN>
        <PrimaryActivity>MANAGEMENT &amp; DISPATCH SERVICES</PrimaryActivity>
        <LegalDomicileState>MI</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>COMMUNITY EMERGENCY MEDICAL SERVICE INC</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BGH PHYSICIAN PORTFOLIO (CAPTIVE)</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO BOX 1109 68 WEST BAY ROAD</AddressLine1>
          <City>GEORGETOWN</City>
          <ProvinceOrState>GRAND CAYMAN</ProvinceOrState>
          <Country>CJ</Country>
        </AddressForeign>
        <EIN>381426919</EIN>
        <PrimaryActivity>CAPTIVE INSURANCE (CELL)</PrimaryActivity>
        <LegalDomicileForeignCountry>CJ</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>BOTSFORD HOSPITAL</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>1</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>1</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BOTSFORD HOSPITAL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>385719</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BOTSFORD HOSPITAL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>4359072</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ZIEGER HEALTH CARE CORPORATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>P</TransactionType>
        <AmountInvolved>671894</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BOTSFORD COMMONS PROPERTY ASSOCIATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>52054</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BOTSFORD HOSPITAL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>J</TransactionType>
        <AmountInvolved>123188</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BOTSFORD COMMONS PROPERTY ASSOCIATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>269998</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>ZIEGER HEALTH CARE CORPORATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>99730</AmountInvolved>
        <MethodOfAmtDetermination>CASH</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>