2012-04-23T14:09:51-05:00 2011-06-30 HORNE LLP 1020 HIGHLAND COLONY PKWY STE 400 RIDGELAND MS 39157 990 2010-07-01 621046595 NORTHCREST MEDICAL CENTER NORT 6153841711 100 NORTHCREST MEDICAL CENTER SPRINGFIELD TN 371723961 JAMES F SCHMIDT 6153841711 2012-04-23 1 MARSHA H DIECKMAN CPA 6013261000 2012-04-23 2010 2016-02-24 21:20:13Z JAMES F SCHMIDT 100 NORTHCREST MEDICAL CENTER SPRINGFIELD TN 371723961 74170728 0 X WWW.NORTHCREST.COM X 1987 TN OPERATION OF A NONPROFIT 109-BED ACUTE CARE FACILITY IN SPRINGFIELD, TENNESSEE 12 10 790 63 0 0 453302 388471 74109475 72571125 249254 216782 1114012 993596 75926043 74169974 157982 207026 0 0 29748022 29541697 0 0 0 44329455 44042990 74235459 73791713 1690584 378261 78506202 80290027 58893212 61496610 19612990 18793417 NORTHCREST MEDICAL CENTER IS A TENNESSEE NONPROFIT CORPORATION THAT OPERATES A 109-BED GENERAL ACUTE CARE FACILITY. THE HOSPITAL PROVIDES A FULL RANGE OF MEDICAL SERVICES TO BOTH INPATIENTS AND OUTPATIENTS IN AND AROUND THE SPRINGFIELD, TENNESSEE AREA. 0 0 69526749 207026 72914876 IN ADDITION TO HEALTH CARE SERVICES, NORTHCREST MEDICAL CENTER SPONSORS MONTHLY SUPPORT GROUPS FOR GRIEF, CANCER AND DIABETES EDUCATION, HOSTS PRENATAL CLASSES, PUBLISHES A QUARTERLY NEWSLETTER, AND PROVIDES STROKE AND PROSTATE CANCER SCREENINGS ALONG WITH FREE BLOOD PRESSURE CHECKS. NORTHCREST MEDICAL CENTER ALSO CONDUCTS SEMINARS ON EXERCISE, NUTRITION, WEIGHT LOSS, ARTHRITIS, AND SODIUM PROTECTION. 69526749 1 1 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 86 0 1 790 1 0 0 0 0 0 0 0 0 0 0 X 12 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JAMES SCHMIDT 6153841503 100 NORTHCREST DRIVE SPRINGFIELD TN 37172 TED STUBBLEFIELD 1.00 X 3000 0 0 DAVID BELLAR 1.00 X 3000 0 0 JAMES G BOWENS 1.00 X 3000 0 0 HOWARD BRADLEY 1.00 X 3000 0 0 TOMMY CRUNK 1.00 X 57028 0 0 GEORGE DAHIR 1.00 X 2500 471528 23900 GERALDINE FARMER 1.00 X 3000 0 0 ALVIN FOWLER 1.00 X 3000 0 0 AMY GALLAGHER 1.00 X 3000 0 0 E DEE REID 1.00 X 3000 0 0 TRACY LANGSTON 1.00 X 3000 0 0 DAN GREEN 1.00 X 3000 0 0 SCOTT RAYNES 40.00 X 386127 0 51808 JIM SCHMIDT 40.00 X 199630 0 34590 RANDY MILLS 40.00 X 191235 0 27507 ANGELA BEARD 40.00 X 184876 0 22054 AMBER KING 40.00 X 102193 0 30160 RANDY DAVIS 40.00 X 151897 0 33079 JOAN CHATHAM 40.00 X 109832 0 12083 LISA LINVILLE 40.00 X 105642 0 11854 MIKE TINAL 40.00 X 100956 0 14407 SHARON JEHLE 0.00 X 149026 0 0 1770942 471528 261442 10 1 1 0 GOLDEN LIVING CENTER 104 WATSON ROAD SPRINGFIELD TN 37172 NURSING HOME CARE FOR HOSPICE PATIENTS 218982 JJCA-JOHNSON JOHNSON CRABTREE 4551 TROUSDALE DRIVE NASHVILLE TN 37204 ARCHITECTS 213140 MCCLEAREN DESIGN STUDIOS PO BOX 60676 NASHVILLE TN 37206 GRAPHIC DESIGN AND PRINTING SERVICES 169869 FAVORITE HEALTHCARE STAFFING INC PO BOX 803356 KANSAS CITY MO 64180 NURSE STAFFING 155929 LEE MEDICAL PO BOX 682027 FRANKLIN TN 37068 IV MANAGMENT SERVICES; EDC INSERTIONS 145150 7 32531 22512 333428 388471 HEALTHCARE REVENUE 621990 72571125 72571125 72571125 208098 208098 658529 658529 658529 658529 9438 754 8684 8684 8684 CAFETERIA SALES 722210 295383 295383 MISCELLANEOUS 623990 27531 27531 VENDING MACHINES 623990 12153 12153 335067 74169974 72914876 0 866627 207026 207026 1564183 864267 699916 23374197 22543210 830987 2621519 2495840 125679 1981798 1894411 87387 295276 292565 2711 274302 121267 153035 1206858 1201304 5554 133856 90122 43734 3358265 3358265 4584299 4584299 4060982 3642444 418538 SUPPLIES 11032786 11014215 18571 BAD DEBT EXPENSE 9061368 9061368 CONTRACT SERVICES 4216627 2682381 1534246 EQUIPMENT RENTAL AND MA 4124455 3997198 127257 MEDICAL SPECIALIST 426917 426917 1266999 1049650 217349 73791713 69526749 4264964 0 1633297 3713295 18964934 10527262 7254181 10353178 1274400 948436 1252975 1284286 647377 773417 81242112 47950552 33120401 33291560 3443452 6070830 10915185 13327763 78506202 80290027 3911440 5294261 41841573 41860171 13140199 14342178 58893212 61496610 X 19612990 18793417 19612990 18793417 78506202 80290027 X 378261 -1197834 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3059050 3059050 41290477 22590987 18699490 34651076 25359565 9291511 2241509 2241509 33291560 U.S. TREASURY SECURITIES AND OBLIGATIONS 6070830 F 6070830 INVESTMENT IN STRATEGIC SERVICES 2764 UNAMORTIZED BOND ISSUE COSTS 549428 DUE FROM AFFILIATES 12496230 THIRD-PARTY SETTLEMENTS 136101 OTHER RECEIVABLES 143240 13327763 INVESTMENT IN PHYSICIAN SERVICES 10435216 INTEREST RATE SWAP AGREEMENT 3906962 14342178 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: THE HOSPITAL FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE HOSPITAL'S CONSOLIDATED FINANCIAL STATEMENTS THAT PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE GUIDANCE ALSO ADDRESSES THE DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS AND REQUIRED DISCLOSURES. THE HOSPITAL HAS DETERMINED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS AT JUNE 30, 2011 OR 2010. IF INTEREST AND PENALTIES ARE INCURRED RELATED TO UNCERTAIN TAX POSITIONS, SUCH AMOUNTS WOULD BE RECOGNIZED IN INCOME TAX EXPENSE. TAX PERIODS FOR ALL FISCAL YEARS AFTER 2007 REMAIN OPEN TO EXAMINATION BY THE FEDERAL AND STATE TAXING JURISDICTIONS TO WHICH THE HOSPITAL IS SUBJECT. 1 1 1 X 0 1 1 1 0 0 1227620 1227620 0.01900 12700672 10469165 2231507 0.03450 13928292 10469165 3459127 0.05350 12272 12272 0.00020 147036 8901 138135 0.00210 159308 8901 150407 0.00230 14087600 10478066 3609534 0.05580 1 2937490 293749 18892486 20579602 -1687116 X 1 1 1 1 NORTHCREST MEDICAL CENTER INC

100 NORTHCREST DRIVE SPRINGFIELD TN 37186

X X X NOT REQUIRED 1 2 NORTHCREST IMAGING AND SPECIALTY CLINIC

2536 HWY 49 SUITE 120 PLEASANT VIEW TN 37172

DIAGNOSTIC CENTER NORTHCREST MEDICAL CARE IN WHITE HOUSE

121 HWY 76 WHITE HOUSE TN 37188

DIAGNOSTIC CENTER PART I, LINE 3C: FREE CARE IS PROVIDED BASED ON 200% OF FPG. CARE IS DISCOUNTED BASED ON SIMILAR CRITERIA FROM INSURANCE ARRANGEMENTS WITH PROVIDERS. FPG IS NOT USED WHEN DETERMINING THE DISCOUNTED CARE AMOUNT. PART I, LINE 7: THE COSTING METHOD USED WAS DERIVED FROM WORKSHEET 2. PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 9061368. PART III, LINE 4: THE COST OF BAD DEBT WAS CALCULATED USING THE COST TO CHARGE RATIO FROM WORKSHEET 2. THE AMOUNT OF BAD DEBT THAT COULD REASONABLY BE ATTRIBUTABLE TO PATIENTS QUALIFYING FOR CHARITY CARE IS ESTIMATED AT 10% BASED ON THE PERCENT OF SELF-PAY PROJECTED TO THE TOTAL. THE FINANCIAL STATEMENT FOOTNOTE READS: PATIENT ACCOUNTS RECEIVABLE ARE REPORTED AT ESTIMATED NET REALIZABLE AMOUNTS FOR SERVICES RENDERED COLLECTIBLE FROM FEDERAL AND STATE AGENCIES (UNDER THE MEDICARE AND MEDICAID/TENNCARE PROGRAMS), MANAGED HEALTH PLANS, COMMERCIAL INSURANCE COMPANIES, WORKERS' COMPENSATION, EMPLOYERS AND PATIENTS. RECEIVABLES ARE GENERALLY UNCOLLATERALIZED, BUT CREDIT RISK RELATING TO ACCOUNTS RECEIVABLE IS LIMITED TO SOME EXTENT BY THE DIVERSITY AND NUMBER OF PATIENTS AND PAYORS. LATE FEES AND INTEREST CHARGES, IF ANY, ARE RECOGNIZED WHEN RECEIVED. THE HOSPITAL MANAGES THE RECEIVABLES BY REGULARLY REVIEWING ITS ACCOUNTS AND CONTRACTS AND BY PROVIDING APPROPRIATE ALLOWANCES FOR UNCOLLECTIBLE AMOUNTS. THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS IS BASED ON HISTORICAL LOSSES AND AN ANALYSIS OF CURRENTLY OUTSTANDING AMOUNTS. THIS ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS IS GENERALLY INCREASED BY CHARGES TO A PROVISION FOR UNCOLLECTIBLE ACCOUNTS AND DECREASED BY WRITE OFFS OF ACCOUNTS DETERMINED BY MANAGMENT TO BE UNCOLLECTIBLE. PART III, LINE 8: MEDICARE ALLOWABLE COSTS WERE TAKEN FROM THE HOSPITAL'S COST REPORT. PART III, LINE 9B: THERE ARE NO COLLECTION EFFORTS TAKEN ON THE PATIENTS THAT QUALIFY FOR CHARITY CARE. THEIR ACCOUNTS ARE WRITTEN OFF SO NO MONEY IS OWED AND NO CHARGES ARE RECORDED AS INCOME. PART VI, LINE 2: NORTHCREST MEDICAL CENTER IS ALWAYS LOOKING FOR BETTER WAYS TO SERVE ITS COMMUNITY. WE USE MANY DIFFERENT SURVEYS TO GATHER INFORMATION ABOUT OUR HEALTHCARE SERVICES FROM OUR COMMUNITY. THE PATIENT SATISFACTION SURVEY PROVIDES OUR PATIENTS WITH THE OPPORTUNITY TO TELL US HOW WELL WE ARE PROVIDING OUR SERVICES. THE COMMUNITY PERCEPTION SURVEY ALLOWS THOSE THAT MAY NOT USE OUR FACILITY THE ABILITY TO PROVIDE US FEEDBACK ALSO. ANOTHER OPPORTUNITY FOR FEEDBACK IS THE COMMUNITY NEEDS SURVEY WHICH ALLOWS THE COMMUNITY TO EXPRESS WHAT ADDITIONAL SERVICES IT WOULD LIKE FOR US TO PROVIDE. PART VI, LINE 3: PATIENTS ARE SCREENED UPON REGISTRATION TO SEE IF THEY QUALIFY FOR CHARITY CARE. THE PAPERWORK IS EXPLAINED AND PRESENTED AT THAT TIME. UNINSURED PATIENTS WITH NO MEANS OF PAYMENT ARE ALSO MAILED CHARITY APPLICATIONS AFTER DISCHARGE AND PRIOR TO COLLECTION AGENCY PLACEMENT. COLLECTION AGENCY IS ALSO EDUCATED IN EXPLAINING CHARITY POLICY AND WILL REFER QUALIFYING PATIENT TO HOSPITAL FOR REVIEW. PART VI, LINE 4: NORTHCREST MEDICAL CENTER IS A COMMUNITY, NOT-FOR-PROFIT HOSPITAL LOCATED IN ROBERTSON COUNTY; WHICH IS LOCATED IN NORTHERN MIDDLE TENNESSEE AND INCLUDES EIGHT INDIVIDUAL MUNICIPALITIES. NORTHCREST MEDICAL CENTER IS THE ONLY HOSPITAL LOCATED IN THE COUNTY WITH A POPULATION OF APPROXIMATELY 67,000 CITIZENS. ROBERTSON COUNTY HAS AN AVERAGE HOUSEHOLD INCOME OF $49,000; AND ITS POPULATION IS MADE UP OF 83% CAUCASIAN, 8% AFRICAN-AMERICAN, AND 7% HISPANIC. PART VI, LINE 6: NORTHCREST MEDICAL CENTER IS A NOT-FOR-PROFIT, INDEPENDENT, COMMUNITY HOSPITAL THAT HAS BEEN PROVIDING COMPASSIONATE, QUALITY HEALTHCARE SINCE 1956. WITH A MISSION OF ENHANCING COMMUNITY AND PATIENT WELLNESS, NORTHCREST PROVIDES INPATIENT, OUTPATIENT, AND EMERGENCY MEDICAL SERVICES TO NORTHERN MIDDLE TENNESSEE AND SOUTHERN KENTUCKY.NORTHCREST MEDICAL CENTER IS GOVERNED BY A BOARD OF TRUSTEES MADE UP OF LOCAL COMMUNITY-MINDED MEN AND WOMEN. NORTHCREST'S LOCAL BOARD ALLOWS US TO FOCUS ON THE NEEDS OF OUR COMMUNITY AND USE THE MEDICAL CENTER'S RESOURCES TO PROVIDE ADVANCED, HIGH QUALITY CARE IN A CONVENIENT LOCATION FOR OUR CITIZENS AND SUPPORT OUR COMMUNITY'S ORGANIZATIONS AND EVENTS.NORTHCREST'S MEDICAL STAFF IS MADE UP OF HIGHLY TRAINED AND SKILLED PHYSICIANS FROM THROUGHOUT THE WORLD. THE MEDICAL STAFF IS DEDICATED TO SUPPORTING THE MEDICAL CENTER AND ITS MISSION. NORTHCREST IS ALSO LOOKING TO ADD SERVICES AND PHYSICIANS THAT ARE NEEDED FOR THE COMMUNITY. 1 NORTHCREST MEDICAL CENTER FOUNDATION 100 NORTHCREST DRIVE SPRINGFIELD TN 371723961 204224449 501 (C) (3) 117379 FURTHER EXEMPT PURPOSE OF FOUNDATION BY FUNDING SALARIES OF EMPLOYEES AMERICAN CANCER SOCIETY 2000 CHARLOTTE AVE NASHVILLE TN 37172 131788491 501 (C) (3) 10000 FURTHER EXEMPT PURPOSE OF AMERICAN CANCER SOCIETY UNITED WAY 101 FIFTH AVE WEST SPRINGFIELD TN 37172 621763845 501 (C) (3) 11667 FURTHER EXEMPT PURPOSE OF UNITED WAY ROBERTSON COUNTY SCHOOLS 2121 WOODLAND STREET SPRINGFIELD TN 37172 626000810 GOVERNMENT 23750 FURTHER EXEMPT PURPOSE OF ROBERTSON COUNTY SCHOOLS VOLUNTEER STATE COMMUNITY COLLEGE 1480 NASHVILLE PARK GALLATIN TN 37066 581863050 GOVERNMENT 20000 FURTHER EXEMPT PURPOSE OF VOLUNTEER STATE COMMUNITY COLLEGE YMCA OF MIDDLE TENNESSE 900 CHURCH STREET NASHVILLE TN 37203 620476243 501 (C) (3) 9000 TO FURTHER EXEMPT PURPOSE OF YMCA OF MIDDLE TENNESSEE 6 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: NORTHCREST MEDICAL CENTER ONLY PROVIDES FUNDS TO CHARITIES AND QUALIFIED GOVERNMENTAL ENTITIES TO SUPPORT SPECIFIC PROJECTS RELATED TO THE HOSPITAL'S EXEMPT PURPOSES AND THOSE THAT BENEFIT THE COMMUNITY SERVED. X X X 0 1 X X X 1 1 0 0 0 0 0 0 0 GEORGE DAHIR 2500 441352 0 0 0 30176 0 9808 0 14092 2500 495428 0 0 SCOTT RAYNES 321775 0 46000 0 18352 0 34188 0 17620 0 437935 0 0 0 JIM SCHMIDT 176540 0 22000 0 1090 0 16359 0 18231 0 234220 0 0 0 RANDY MILLS 168274 0 21000 0 1961 0 16395 0 11112 0 218742 0 0 0 ANGELA BEARD 145898 0 38744 0 234 0 4725 0 17329 0 206930 0 0 0 RANDY DAVIS 132718 0 19000 0 179 0 14645 0 18434 0 184976 0 0 0 SHARON JEHLE 0 0 0 0 149026 0 0 0 0 0 149026 0 0 0 PART I, LINE 1B THE DUES, TRAVEL, AND TAX INDEMNIFICATION PAYMENTS ARE APPROVED ON A CASE BY CASE BASIS AT THE DISCRETION OF THE CEO. TRAVEL FOR COMPANIONS AND PERSONAL SERVICES REIMBURSEMENTS ARE NOT SPECIFICALLY LISTED IN THE EXPENSE POLICIES. HOWEVER, THEY BOTH REQUIRE DOCUMENTATION TO BE REIMBURSED AND BOTH ARE INCLUDED IN COMPENSATION IN BOX 1 OF THE W-2 OR 1099-MISC. PART I, LINES 4A-B SHARON JEHLE RECEIVED $149,026 AS A SEVERANCE PAYMENT, DURING 2010. SEVERAL OFFICERS PARTICIPATED IN A 457(F) PLAN THROUGH THE MEDICAL CENTER. IN 2010, THE FOLLOWING 457(F) AMOUNTS WERE ACCRUED AND ARE RECORDED ON SCHEDULE J AND PART VII, ACCORDINGLY: SCOTT RAYNES: 25,000 JIM SCHMIDT: 10,000 RANDY DAVIS: 10,000 RANDY MILLS: 10,000 AMBER KING: 10,000 THE HEALTH AND EDUCATIONAL FACILITIES BOARD OF THE CITY OF SPRINGFIELD TN 521353943 85141WAA8 2010-12-30 35775000 FUNDS BEING USED TO RESTRUCTURE DEBT 0 0 0 35775000 35775000 1995 1 0 1 1 0 0 0 0 1 1 0 1 1 MORGAN KEEGAN 22.080000000000 0 0 0 0 0 FORM 990, PART VI, SECTION B, LINE 11 AFTER COMPLETION OF FORM 990, NORTHCREST'S ACCOUNTANT PROVIDES THE BOARD WITH A COPY OF THE FORM 990 FOR REVIEW AND IS AVAILABLE TO PRESENT AND EXPLAIN THE FORM 990 AT REQUEST OF BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD AND A CONFLICT DISCLOSURE IS SIGNED. FORM 990, PART VI, SECTION B, LINE 15 BOARD REVIEWS DIFFERENT SOURCES, SUCH AS MARKET ANALYSIS, BEFORE APPROVING COMPENSATION OF CEO. CEO THEN IN TURN REVIEWS AND APPROVES COMPENSATION OF KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE REQUESTS FOR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS GO THROUGH THE COMPLIANCE OFFICER, AND THE LEGALLY REQUIRED DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 4,149. EQUITY METHOD LOSS - NORTHCREST PHYSICIAN SERVICES -1,716,407. CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENT 514,424. TOTAL TO FORM 990, PART XI, LINE 5: -1,197,834. AUDIT COMMITTEE FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS HAS A FINANCE COMMITTEE THAT IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT. THEIR PROCESSES FOR REVIEW AND SELECTION OF INDEPENDENT ACCOUNTANT HAVE NOT CHANGED FROM THE PRIOR YEAR. NORTHCREST MEDICAL CENTER FOUNDATION 100 NORTHCREST DRIVE SPRINGFIELD TN 372123961 204224449 SUPPORT AND AID IN FINANCING THE EDUCATION OF HEALTH CARE SERVICE PROVIDERS TN 501(C)(3) 509(A)(3) N/A 0 NORTHCREST STRATEGIC SERVICES INC 100 NORTHCREST DRIVE SPRINGFIELD TN 37172 621638556 OPERATIONS LAB TN N/A C 11991 1.00000 NORTHCREST PHYSICIAN SERVICES INC 100 NORTHCREST DRIVE SPRINGFIELD TN 37172 621638557 FAMILY PHYSICIAN TN NORTHCREST STRATEGIC SERVICES INC C 9410743 2506232 1.00000 1 1 1 0 0 0 0 0 1 0 1 0 1 0 0 0 1 0 NORTHCREST PHYSICIAN SERVICES A 266715 CASH RECEIVED NORTHCREST MEDICAL CENTER FOUNDATION B 117379 CASH GIVEN NORTHCREST MEDICAL CENTER FOUNDATION C 32531 CASH RECEIVED NORTHCREST PHYSICIAN SERVICES I 266715 CASH GIVEN NORTHCREST PHYSICIAN SERVICES K 228673 CASH RECEIVED NORTHCREST MEDICAL CENTER FOUNDATION K 7803 FAIR MARKET VALUE OF SERVICES NORTHCREST MEDICAL CENTER FOUNDATION M 1406 FAIR MARKET VALUE OF SERVICES NORTHCREST PHYSICIAN SERVICES Q 2467119 CASH GIVEN