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      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>6896610</BOY>
        <EOY>7253645</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>11947474</BOY>
        <EOY>12129018</EOY>
      </TotalLiabNetAssetsFundBalances>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1">
      <Hospital170b1Aiii>X</Hospital170b1Aiii>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <Land>
        <OtherCostOrOtherBasis>302634</OtherCostOrOtherBasis>
        <BookValue>302634</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>4410954</OtherCostOrOtherBasis>
        <Depreciation>1935588</Depreciation>
        <BookValue>2475366</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>6307045</OtherCostOrOtherBasis>
        <Depreciation>3159841</Depreciation>
        <BookValue>3147204</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>859651</OtherCostOrOtherBasis>
        <Depreciation>519323</Depreciation>
        <BookValue>340328</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>6265532</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>DUE TO AFFILIATES</Description>
        <Amount>1074829</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>OTHER SHORT TERM LIABILITIES</Description>
        <Amount>109286</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>1184115</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleK documentId="RetDoc4">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>MICHIGAN STATE HOSPITAL FINANCE AUT</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>382889417</IssuerEIN>
        <CUSIPNumber>59465HK54</CUSIPNumber>
        <DateIssued>2009-02-18</DateIssued>
        <IssuePrice>9000000</IssuePrice>
        <DescriptionOfPurpose>CONSTRUCTION/RENOVAT</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <TotalProceeds>4252837</TotalProceeds>
        <IssuanceCostsFromProceeds>50562</IssuanceCostsFromProceeds>
        <CapitalExpenditures>4202275</CapitalExpenditures>
        <YearOfSubstCompletion>2009</YearOfSubstCompletion>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <BondCounselRoutinelyEngaged>true</BondCounselRoutinelyEngaged>
        <PostIssuanceComplianceProcdrs>true</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>true</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <RegulatorySafeHarborSatisfied>false</RegulatorySafeHarborSatisfied>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc5">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>THE LAKESHORE AREA RADIATION ONCOLOGY CENTER IS A COOPERATIVE VENTURE BY HOLLAND COMMUNITY, NORTH OTTAWA COMMUNITY, SPECTRUM AND ZEELAND COMMUNITY HOSPITALS DESIGNED TO SERVE LAKESHORE AREA RESIDENTS AND IMPROVE THE HEALTH OF THE AREA. OUR MISSION IS TO PROVIDE CONVENIENT, TECHNOLOGICALLY ADVANCED AND COST EFFECTIVE RADIATION ONCOLOGY SERVICES IN A COMFORTABLE AND COMPASSIONATE ENVIRONMENT THAT REACHES BEYOND THE TRADITIONAL HOSPITAL WALLS. OUR COMMITMENT IS TO TREAT THOSE WHOM WE SERVE WITH DIGNITY AND RESPECT. WE INTEND TO PROVIDE INDIVIDUALIZED CARE, EDUCATIONAL RESOURCES AND SUPPORT TO OUR PATIENTS AND THEIR FAMILIES, SHARING IN THEIR SENSE OF HOPE FOR THE FUTURE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CLASSES OF MEMBERS OR STOCKHOLDERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
        <Explanation>THE TAXPAYER HAS FOUR MEMBERS/STOCKHOLDERS AS FOLLOWS: -SPECTRUM HEALTH HOSPITALS (EIN 38-1360529), A MICHIGAN NONPROFIT CORPORATION. -HOLLAND COMMUNITY HOSPITAL (EIN 38-2800065), A MICHIGAN NONPROFIT CORPORATION. -NORTH OTTAWA COMMUNITY HOSPITAL (EIN 38-3330803), A MICHIGAN NONPROFIT CORPORATION. -ZEELAND COMMUNITY HOSPITAL (EIN 38-1411184) A MICHIGAN NONPROFIT CORPORATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>THE MEMBER(S) (SEE FORM 990, PART VI, LINE 6) OF THE TAXPAYER APPOINTS ALL MEMBERS OF THE BOARD OF DIRECTORS. NO INDIVIDUAL PERSON SHALL BE ELIGIBLE TO BECOME A MEMBER OF THE CORPORATION, AND NO CORPORATION OR OTHER ENTITY SHALL BE ELIGIBLE TO BECOME A MEMBER IN THE CORPORATION UNLESS SUCH CORPORATION OR ENTITY IS AN ACUTE CARE HOSPITAL LOCATED IN KENT, ALLEGAN, OTTAWA, OR MUSKEGON COUNTIES, MICHIGAN. ADDITIONAL MEMBERS MAY BE ADMITTED TO THE CORPORATION UPON THE APPROVAL OF THE EXISTING MEMBERS HOLDING AT LEAST 80% OF THE PERCENTAGES STATED AS FOLLOWS: SPECTRUM HEALTH HOSPITALS - 35% HOLLAND COMMUNITY HOSPITAL - 35% NORTH OTTAWA COMMUNITY HOSPITAL - 15% ZEELAND COMMUNITY HOSPITAL - 15% THE BUSINESS AND AFFAIRS OF THE TAXPAYER SHALL BE MANAGED EXCLUSIVELY BY A BOARD OF DIRECTORS. THERE SHALL BE EIGHT DIRECTORS OF THE CORPORATION. EACH OF THE FOUR MEMBERS OF THE CORPORATION SHALL SELECT TWO DIRECTORS. THE WEIGHTED VOTES OF EACH PAIR OF DIRECTORS MAY BE CAST BY ONLY ONE OF THE PAIR IF BOTH ARE NOT PRESENT AT A MEETING OF THE BOARD. IF BOTH ARE PRESENT AT A MEETING OF THE BOARD, THEY SHALL EACH HAVE A VOTE EQUAL TO ONE-HALF OF THE PERCENTAGES SET FORTH ABOVE. EACH DIRECTOR SHALL HOLD OFFICE UNTIL HIS DEATH, RESIGNATION, INCAPACITY TO ACT, OR REMOVAL. IN THE EVENT ANY VACANCY SHALL OCCUR ON THE BOARD OF DIRECTORS, SUCH VACANCY SHALL BE FILLED BY THE MEMBER OF THE CORPORATION WHICH HAD ORIGINALLY APPOINTED THAT DIRECTOR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DECISIONS SUBJECT TO APPROVAL OF MEMBERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7B</ReturnReference>
        <Explanation>THE MEMBERS (SEE FORM 990, PART VI, LINE 6) OF THE TAXPAYER HAVE THE RESERVED POWERS SET FORTH BELOW, AND SHALL NOT BE DEEMED AUTHORIZED UNLESS AND UNTIL APPROVED BY AT LEAST 80% OF THE WEIGHTED VOTES (SEE FORM 990, PART VI, LINE 7A) OF THE MEMBERS: -ALL MATTERS REQUIRING MEMBERSHIP ACTION UNDER MICHIGAN LAW; -AMENDMENT OF THE ARTICLES OF INCORPORATION OR BYLAWS OF THE TAXPAYER; -RATIFICATION OF THE MISSION, ROLE, AND GOALS OF THE TAXPAYER; -ADOPTION, APPROVAL, REVOCATION, OR ABANDONMENT OF ANY PLAN OF DISSOLUTION OF THE TAXPAYER; AND -ADOPTION, APPROVAL, REVOCATION, OR ABANDONMENT OF ANY PLAN OF MERGER, CONSOLIDATION, SALE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS AND PROPERTY OF THE TAXPAYER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11</ReturnReference>
        <Explanation>A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. THE REVIEW PROCESS FOR THIS FORM 990 IS AS FOLLOWS: 1. PREPARATION OF THE RETURN IS SUPERVISED AND REVIEWED BY A MEMBER ORGANIZATION'S CORPORATE TAX DEPARTMENT. 2. A SECOND REVIEW IS PERFORMED BY AN EXTERNAL CPA FIRM WITH EXPERTISE IN TAX-EXEMPT RETURN PREPARATION. 3. THE RETURN IS REVIEWED BY THE ORGANIZATION'S TREASURER AND SECRETARY AND SHARED WITH THE MEMBERS OF THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S ARTICLES OF INCORPORATION HAVE BEEN PROVIDED TO THE STATE OF MICHIGAN AND ARE AVAILABLE TO THE PUBLIC ON THE STATE'S WEBSITE. THE ORGANIZATION'S BYLAWS AND INTERNAL POLICIES ARE GENERALLY NOT MADE AVAILABLE TO THE PUBLIC. AT THE TIME OF THIS FILING, THE FINANCIAL STATEMENTS HAVE NOT BEEN AVAILABLE TO THE PUBLIC BUT ARE REPRESENTED IN PARTS VIII, IX, AND X OF THIS FORM 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>SCHEDULE O</ReturnReference>
        <Explanation>FORM 990, PART I, LINE 5 AND FORM 990, PART V, LINE 2A - NUMBER OF EMPLOYEES TAXPAYER HAS INDIRECT EMPLOYEES WHO ARE LEASED TO THE ORGANIZATION BY ONE OF THE MEMBER ORGANIZATIONS. AMOUNTS PAID FOR INDIRECT EMPLOYEES IS PURSUANT TO A MANAGEMENT SERVICES CONTRACT AND IS INCLUDED ON LINES 5-10 OF PART IX. FORM 990, PART V, LINE 1 - NUMBER REPORTED IN BOX 3 OF FORM 1096 PURSUANT TO A MANAGEMENT SERVICES CONTRACT WITH A MEMBER ORGANIZATION, TAXPAYER'S VENDORS ARE PROCESSED AND PAID. AMOUNTS PAID TO THE MEMBER ORGANIZATION BY THE TAXPAYER ARE INCLUDED ON LINES 11 - 24 OF PART IX. FORM 990, PART VI, SECTION B - POLICIES, LINES 12C - 15B MANY STAFF MEMBERS OF LAROC ARE LEASED FROM A MEMBER ORGANIZATION. THE MEMBER ORGANIZATION MONITORS, ENFORCES AND ESTABLISHES THE POLICIES DISCUSSED IN THESE QUESTIONS OF THIS TAX RETURN. FORM 990, PART VII, LINE 1A - COMPENSATION THE COMPENSATION REPORTED FOR THESE INDIVIDUALS IS NOT FOR SERVICES IN THEIR CAPACITY AS MEMBERS OF THE BOARD OF DIRECTORS BUT FOR SERVICES AS EMPLOYEES OF THE ORGANIZATION OR A RELATED ORGANIZATION. COMPENSATION AND BENEFITS ARE REPORTED USING THE MOST RECENT CALENDAR YEAR COMPENSATION DATA. THE COMPENSATION FIGURES REPORTED IN THESE SECTIONS ARE FOR THE YEAR ENDED DECEMBER 31, 2009.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>