2011-05-16T16:35:12-05:00 2010-06-30 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 990 2009-07-01 381394903 BELL MEMORIAL HOSPITAL BELL 9064864431 901 LAKE SHORE ISHPEMING MI 49849 GERRY MESSANA 9064864431 2011-05-16 1 2483522500 2009 2016-02-24 21:20:13Z BELL HOSPITAL RICK AMENT 901 LAKE SHORE ISHPEMING MI 49849 43159320 0 X www.bellhospital.org X 1951 MI IMPROVE THE LIVES OF EVERYONE WE TOUCH. 12 11 447 190 518816 0 416225 653646 42343289 39107149 26529 402991 1022579 941902 43808622 41105688 4586198 0 20161916 21505307 0 0 20478669 20595520 40640585 46687025 3168037 -5581337 66633672 63451083 45167282 48101892 21466390 15349191 IMPROVE THE LIVES OF EVERYONE WE TOUCH. 0 0 38994570 4586198 39107149 EXPENSES WERE INCURRED IN PROVIDING HEALTHCARE SERVICES TO THE RESIDENTS OF ISHPEMING, MICHIGAN AND SURROUNDING AREA IN FURTHERANCE OF THE HOSPITAL'S EXEMPT PURPOSE. BELL HOSPITAL IS DEDICATED TO BEING A LEADER IN PROVIDING AND PROMOTING HEALTH AND WELLNESS TO OUR SURROUNDING COMMUNITY. BELL IS A CONVENIENT AND COMPASSIONATE ACUTE CARE HOSPITAL OFFERING A FULL RANGE OF SERVICSE. BELL OFFERS KEY ANCILLARY SERVICES AND ADVANCED MEDICAL TECHNOLOGIES JUST STEPS AWAY. THEIR SURGICAL CENTER PERFORMS PROCEDURES ON A DAILY BASIS. BELL ALSO OFFERS REHABILITATION SERVICES, INCLUDING PHYSICAL, OCCUPATIONAL AND SPEECH THERAPY, WITH THE NEWEST ADDITION BEING THE CORPORATE WELLNESS DEPARTMENT. 38994570 1 1 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 1 66 0 1 447 1 1 1 0 0 0 0 1 1 0 0 0 12 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 1 1 0 X GERRY MESSANA CFO 9064852643 901 LAKESHORE DR ISHPEMING MI 49849 RONALD KATERS 4.00 X X 0 0 0 BYRAN JOHNSON 4.00 X X 0 0 0 JANICE ANDERSON 2.00 X X 0 0 0 LARRY ARGALL CPA 4.00 X X 0 0 0 ROBERT DELLANGELO MD 4.00 X 0 0 0 ELMBER MOISIO PHD 2.00 X 0 0 0 NICHOLAS JOSEPH 2.00 X 0 0 0 REVEREND RUDY KEMPPAINEN 2.00 X 0 0 0 RICHARD GRAYBILL 2.00 X 0 0 0 TOM EDMARK 2.00 X 0 0 0 WAYNE CARLSON MD 4.00 X 0 0 0 MARLIN KITCHEN 2.00 X 0 0 0 RICK AMENT 40.00 X 273631 0 29843 GREG PERTTULA 40.00 X 128713 0 15528 HAROLD HILDEBRAND 40.00 X 220245 0 32893 DENNIS KLEBA 40.00 X 271108 0 13108 JUDD JOHNSTON 38.00 X 268545 0 37192 LYLE VANDRSCHAAF 40.00 X 242419 0 29726 DOUGLAS LABELLE 40.00 X 241443 0 29796 1646104 0 188086 17 0 1 0 UPPER PENINSULA HEALTH CARE NETWORK 228 W WASHINGTON ST 2 MARQUETTE MI 49855 MRI SERVICES 396098 PLANTE & MORAN PLLC PO BOX 307 SOUTHFIELD MI 480370307 ACCOUNTING SERVICES 311272 CARLOS MORENO 23916 OLD 16 RD CENTREVILLE MI 49032 ANSETHILOGIST 251474 HHA SERVICES 22622 HARPER AVE ST CLAIRE SHORES MI 48080 MANAGEMENT SERVICES 245759 GE MEDICAL - SERVICE CONTRACTS 5517 COLLECTIONS CENTER DR CHICAGO IL 60693 CONTRACTED SERVICES 218452 8 634142 19504 653646 PATIENT REVENUE 624100 39107149 39107149 39107149 236426 236426 1880164 340033 1751948 301684 128216 38349 166565 166565 ASSISTED LIVING 623000 518816 518816 MISCELLANEOUS 900099 244102 244102 CAFETERIA REVENUE 722210 178984 178984 941902 41105688 39107149 518816 826077 4586198 4586198 447715 358946 88769 16469914 13389318 3080596 767246 615123 152123 2698657 2163591 535066 1121775 899359 222416 60742 60742 168547 168547 1166178 1118786 47392 5423108 4347863 1075245 1880984 1400285 480699 2514569 1871953 642616 378900 303775 75125 Provision for Bad Debts 4890046 4890046 administrative expenses 1586745 523626 1063119 Miscellaneous Expenses 928746 928746 operation expenses 724992 724992 laboratory expenses 575462 575462 296501 296501 46687025 38994570 7692455 0 6826309 6433839 3894543 5605896 1331553 1618717 272455 287811 57581065 12429523 46050491 45151542 1751949 2006726 173273 173273 6333099 2173279 66633672 63451083 3613048 3621760 35203497 34372534 6350737 10107598 45167282 48101892 X 20576407 13523655 889983 1825536 21466390 15349191 66633672 63451083 X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2177495 2177495 38837359 4602419 34234940 16551211 7827104 8724107 15000 15000 45151542 ACCRUED PROFESSIONAL AND OTHER LIAB 1068969 FAS 87 LIABILITY 3955625 Other - FMV of interest rate swaps 3434776 COST REPORT SETTLEMENT PAYABLE 1648228 10107598 41105688 46687025 -5581337 286954 -822816 -535862 -6117199 Part XI, Line 8 - Other Adjustments: change in fair value of interest rate swap agreements: -849572. pension related changes other than net periodic pension costs: -908797. CHANGE IN INTEREST OF NET ASSETS OF CHARITABLE FOUNDATION: 935553. 1 1 X 1 X 1 X 1 1 0 1 1 1619339 1619339 0.04750 4307971 1430611 2877360 0.08440 5927310 1430611 4496699 0.13190 253593 253593 0.00740 13865 13865 0.00040 267458 267458 0.00780 6194768 1430611 4764157 0.13970 1 2740545 1395684 50139654 32062321 18077333 X 1 0 BELL MEMORIAL HOSPITAL

901 LAKESHORE DRIVE ISHPEMING MI 49849

X X X X Part I, Line 3c: N/A Part I, Line 6a: Part I, Line 7: THE COST-TO-CHARGE RATIO METHOD WAS USED FROM WORKSHEET 2. Part I, Line 7g: N/A Part I, Line 7f: BAD DEBT EXPENSE OF $4,890,046 WAS REMOVED FROM THE DENOMINATOR. Part III, Line 4: AN ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS IS ESTABLISHED ON AN AGGREGATE BASIS BY USING HISTORICAL LOSS RATE FACTORS APPLIED TO UnPAID ACCOUNTS BASED ON AGING. LOSS RATE FACTORS ARE BASED ON HISTORICAL LOSS EXPERIENCE AND ADJUSTED FOR ECONOMIC CONDITIONS AND OTHER TRENDS AFFECTING THE HOSPITAL'S ABILITY TO COLLECT OUTSTANDING AMMOUNTS. UNCOLLECTIBLE AMOUNTS ARE WRITTEN OFF AGAINST THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS IN THE PERIOD THEY ARE DEEMED TO BE UNCOLLECTIBLE. THE ALLOWANCE FOR CONTRACTUAL ADJUSTMENTS IS BASED ON EXPECTED PAYMENT RATES FROM PAYORS BASED ON CURRENT REIMBURSEMENT METHODOLOGIES. THIS AMOUNT ALSO INCLUDES AMOUNTS RECEIVED AS INTERIM PAYMENTS AGAINST UNPAID CLAIMS BY CERTAIN PAYORS. BELL USES A COST-TO-CHARGE RATIO FOR DETERMINING BAD DEBT EXPENSE AMOUNTS. FURTHER, BELL MEMORIAL HOSPITAL USES THE KNOWLEDGE OF ITS ACCOUNTING STAFF TO HELP THEM ESTIMATE THE AMOUNT OF THE ORGANIZATION'S BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY. Part III, Line 8: AS MOST OF THE MEDICARE CLIENTELE ARE FROM MARQUETTE COUNTY, THE COST-TO-CHARGE RATIO PERCENTAGE ON THE SHORTFALL IS BELIEVED TO BE A COMMUNITY BENEFIT. THE COSTING METHODOLOGY USED WAS THE COST-TO-CHARGE RATIO. Part III, Line 9b: THE DEBT COLLECTION POLICY MAY APPLY TO PATIENTS WHO QUALIFY UNDER THE CHARITY CARE POLICY. FOR EXAMPLE, IF THE CHARITY CARE POLICY COVERED 80% OF THE MEDICAL COSTS UNDER THE SLIDING SCALE OF THE FEDERAL POVERTY GUIDELINES, THE HOSPITAL WOULD USE DEBT COLLECTION PRACTICES TO COLLECT THE REMAINING 20%. THE HOSPITAL USES THE SAME DEBT COLLECTION PRACTICES FOR ALL INDIVIDUALS. Part VI, Line 2: Following the Michigan Surgeon General's Health Status Report, which aligns with the Healthy Michigan 2010 initiative, "the definition of health is more than the absence of illness or disease. A broader definition of health that includes aspect mental, emotional spiritual, and social well-being should be used." Eliminating certain risk factors that lead to negative health outcomes will improve the life expectancy of citizens. The report continues to state that in 1999, over 3.2 million Michigan citizens were medically underserved and over 1.5 million were unserved; the issued tended to affect rural areas more. The second highest priority for the Health Status Report was the need to emphasize healthy lifestyles, following the need to prevent chronic diseases. Over 50 percent of adults reported participated in physical activity less than the recommended 30 minutes per day. Twenty-five percent said that they participated in no leisure time physical activity at all and the rate of obesity, especially in Michigan's children, was a particular concern. Specific statistics of particular concern include: - 75% of Michigan adults and 79% of students surveyed ate less than the recommended five servings of fruits and vegetables per day- Michigan ranks the third worse among states for the rate of obesity and has been among the ten heaviest states for the past 14 years- 62% of adults in Michigan are considered either overweight or obese- A majority of high school students and adults indicated that they were trying to lose or maintain weight. Other priorities in Michigan's Health status report include substance abuse, tobacco use, maternal/child health and immunizations, all of which directly affect Michigan's children. In addition to specifics outlined in the Health Status Report, specific regions also conducted community health assessment and improvement (CHAI) initiatives designed to direct local efforts toward improving community's health through partnerships between public and private health organizations and stakeholders. In these initiatives, community health priorities were established that were aligned with the Healthy People 2010 initiative that includes promoting healthy behaviors and promoting healthy and safe communities. According to the CHAI assessments (2000-2001) the Upper Peninsula of Michigan created a regional priority profile for health improvement. Included in its list of twenty-three areas are early childhood health improvement, physical well-being, tobacco use, substance abuse and youth assets. Within Marquette County's community strategies was the commitment to improve child health outcomes through programming that promotes preventative health services. Bell Memorial Hospital does not conduct its own needs assessment. The local county health department along with local coalitions have conducted needs assessments and have published the information. Bell Memorial Hospital uses this information to develop programs and initiatives to improve the health of the community. Part VI, Line 3: At the point of registration it is determined whether a patient has insurance coverage or is a "self-pay" patient. If a "self-pay" patient, they are made aware of their responsiblity for payment and referred to a Hospital Financial counselor to determine eligibility. For all inpatients noted as "self-pay", a financial counselor will meet them in person while at the hospital and review eligibility options. Further, a charity care flyer is inserted in their billing statement, as well as, the financial counselor's contact information. Also, each billing statement sent to the individual is stamped with counselor's phone number and states to call them if unable to pay in 30 days. Part VI, Line 4: Marquette County is ranked #10 in the State for at-risk health behaviors. 29% of the people in Marquette County are considered obese. Accordingly, Bell Hospital has built a Fitness Trail along with having multiple Wellness programs available to the community to address the issue and improve the health in the community. Various statistics which help to explain the health picture of Marquette County are as follows: 1.) Morbidity 50%2.) Tobacco use 18%3.) Obese population 29% 4.) Binge drinking 21% A few county statistics are as follows:1.) 11% of population is uninsured with a 1o% target2.) 16% children live in poverty with a 11% target3.) 88% of adults have a high school education and 30% have a college education This data was provided form University of Wisconsin Madison in 2009. Part VI, Line 5: N/A Part VI, Line 6: Bell Memorial Hospital has engaged in the following activities to promote the health of the community:Health FairsPhysicians and sports therapy staff at local sporting eventsCommuniuty Health improvement advocacyAssistance to enroll in Public medical porgrams (Financial Counselors)Ambulance/EMS staff at sporting eventsThe need to address health, wellness and prevention at a young age is prevalent in the nation, state and region. Bell Memorial Hospital is proposing addressing this through Bell Buddies Pediatric Wellness Initiative, a comprehensive program that utilizes educational presentations, activities and health assessments for youth, from infancy through high school. To maximize the outreach to at-risk youth, the hospital has partnered with four of the region's rural school districts: NICE Community Schools, Ishpeming Schools, Negaunee Schools, and Republic/ Michigamme Schools, which have a total enrollment of approximately 3,700 youth. As outlined in the letter of inquiry, Bell Buddies is based on three keystone strategies: outreach, education and assessment/treatment. Throughout the grant year, four wellness outreach activities focused on these strategies will be conducted at each of the school districts. Each activity is strategically placed to launch, reinforce and assess the Bell Buddies School Outreach. Launching a Healthy Lifestyle: Youth Wellness Fair - Beginning in September 2010, the Youth Wellness Coordinator and staff from the Bell Wellness department will implement an on-site Youth Wellness Fair at each partner school. Throughout the span of the 6 hour fair, age-specific cohorts will be brought to the gymnasium for attendance. The Bell Buddies Youth Wellness Fair is an opportunity to introduce and reinforce wellness and healthy lifestyles concepts and is conducted during the fall to generate interest and excitement in the year-long After School Program and create awareness of the In-Class Presentations. The Wellness Fair is envisioned as a way to highlight safety and wellness topics that include proper fitness, nutrition, dental care, hand washing, traffic safety, and the negative effects of smoking. Wellness staff will create a multi-disciplinary program that includes educational stations, as well as hands-on activities for fitness and nutrition. Designed to be placed along the perimeter of the gym, these activities will focus heavily on learning how to make healthy lifestyle choices; for instance, the fair will include 6-8 educational stations that focus on varied topics. Some examples include:1)Hand Washing: Students will rub Glitter Bug Lotion on their hands and proceed to wash them as normal and then be directed to a black light that identifies the places they missed and where germs still reside. Print materials on proper hand washing techniques and why it's important (exposure to flu strains, cold viruses and bacteria) will accompany the activity. 2)USDA MyPyramid: Students will have the opportunity to play MyPyramid bingo. This station will highlight the USDA website, and students will be made aware of both the food and activity pyramid for youth. Educational materials will include healthy snack options and ways to stay active.3)Choosing the Right Beverage: This station will compare drinking soda with water. Educational materials may include Fizzics of Soda educational packet and Wet your Whistle activity handbook. Students will also receive water bottles to reinforce the healthy choice. 4)Portion Sizes: This station will utilize portion distortion educational materials, as well as include an educationally enhanced Supersize Me DVD and portion size bingo. Educational materials will include simple ways to limit portion sizes and reduce overeating.5)Nutrition Labels: This station will focus on "demystifying" the nutrition label for each age group. Utilizing a Nutrition Label PowerPoint Presentation, information will highlight identifying proper nutritional components by assessing carbohydrates in comparison to sugars and fiber.6)Heart Rate Zones: Focusing on identifying heart rate as an indicator of physical activity, this station will use the Heart Rate Race Game and information on the correct training heart rate zones. The station will include heart rate monitors to test a students resting heart rate and identify the levels of fitness activity intensity. 7)Anatomy: This station will highlight educational materials including The Human Body Book, Marvelous Muscles Chart, as well as models of the heart and skeleton. This station will provide students with knowledge on how the body works and why it's important to make the right choices to stay healthy. Physical fitness activities will be included in the Youth Wellness Fair. Bell Wellness staff will create a fitness-based obstacle course in the center of the gym to provide cardio and strength activities, as well as additional areas that demonstrate the importance of stretching exercises. Wellness staff will be on-site to conduct fitness testing, which includes height and weight measurements, blood pressure, resting heart rate, body composition and girth measurements. Bell's body composition scale, which utilizes bio-electrical impedance analysis, may also be used. This will provide interested students with a body fat percentage, lean and fat mass, basal metabolic rate and overall weight. Students will have the opportunity to take this information home to their parents, included in a Bell Buddies Youth Wellness Guide that outlines Bell programs, information on healthy eating and physical activity, additional resources and contacts, and a notes section for individualized plans, goal setting and food/activity journals. Throughout the Wellness Fair, the Youth Wellness Coordinator will monitor the number of children attending, the desirability of each station, questions and comments from students and teachers and the overall flow of the fair. In addition, the fitness and knowledge testing will establish baseline data for individual students at the beginning of the year, which will provide an evaluation mechanism throughout the academic year and in the other School Outreach Programs.Reinforcing a Healthy Lifestyle: After School Program - The Bell Buddies After School Program expects to run during the academic year for two days per week, two hours per day, and at least 45 minutes of each session will be dedicated to physical activity. Each session will include structured exercise, movement games, skill building nutrition and other topics including anatomy and safety activities. Students will be provided important educational materials to reinforce healthy lifestyle choices.The Bell Buddies After School Program will run for approximately 28 weeks and a lessons schedule will be created. During the first week, students will learn about goal-setting and set their personal goals for the year. The schedule will include in-depth activities similar to the Wellness Fair, such as nutrition games, portion distortion, a healthy breakfast, how to identify a healthy snack, and a "Healthy Plate" lesson. The schedule will frame certain activities during specific timeframes: i.e. healthy Halloween options and a sugar lesson in October, healthy choices in the lunchroom, portion size lessons during Thanksgiving, healthy baking during Christmas holidays, hydration and sun protection during the summer, as well as ways to stay active, regardless of the season. The Youth Wellness Coordinator will continue to utilize the nutrition and physical education packets available for health centers and schools that were used in the Youth Wellness Fairs. Specifically, fitness programming will include a physical education starter package, an elementary rainy day play package, heart rate games and clever catch exercise balls. Activities will include obstacle courses, fitness games and group sports. Educational and activity-based sessions will increase knowledge of proper nutrition and physical activity and enhance physical skills. Part VI, Line 7: N/A MI 0 BELL MEDICAL CENTER 901 LAKESHORE ISHPEMING MI 49849 382124042 501(C)3 4586198 n/a n/a TO SUPPORT THE OPERATIONS OF BELL MEDICAL CENTER IN ITS CHARITABLE PURPOSE. 1 0 X 1 1 X X X 0 0 0 0 0 0 0 0 0 RICK AMENT 231231 0 42400 0 0 0 13475 0 16368 0 303474 0 0 0 HAROLD HILDEBRAND 220245 0 0 0 0 0 16525 0 16368 0 253138 0 0 0 DENNIS KLEBA 271108 0 0 0 0 0 2164 0 10944 0 284216 0 0 0 JUDD JOHNSTON 247668 0 20877 0 0 0 20825 0 16367 0 305737 0 0 0 LYLE VANDRSCHAAF 242419 0 0 0 0 0 13358 0 16368 0 272145 0 0 0 DOUGLAS LABELLE 241443 0 0 0 0 0 13429 0 16367 0 271239 0 0 0 Part I, Line 1a RICK AMENT HAD HIS GOLF DUES PAID BY BELL MEMORIAL HOSPITAL. THESE DUES WERE TAXABLE TO HIM FOR 2009. ECONOMIC DEVELOPMENT CORP OF THE COUNTY OF MARQUETTE MI 382401335 57147NAC7 2007-03-29 32825000 Acquisition, construction and equipping of a new critical access hospital 0 0 ECONOMIC DEVELOPMENT CORP OF THE COUNTY OF MARQUETTE MI 382401335 57147NAD5 2007-08-28 3700000 Construction of water, sewer and utility extensions for new hospital 0 0 33767401 925623 32841778 2008 0 0 1 1 3733927 3336 120924 3609667 2008 0 0 1 1 0 0 1 0 1 0 0 0 0 0 1 0 0 1 1 CHARTER ONE BANK NA 9.800000000000 0 0 1 0 1 1 CHARTER ONE BANK NA 9.900000000000 0 0 1 Iron Range Agency TOM EDMARK IS THE OWNER AND BOARD MEMBER 168965 PROVIDER OF WORKER'S COMPENSATION POLICY 0 Form 990, Part VI, Section A, line 6 SUPERIOR HEALTHCARE SYSTEM IS THE SOLE MEMBER OF BELL MEMORIAL HOSPITAL. Form 990, Part VI, Section A, line 7a SUPERIOR HEALTHCARE SYSTEMS HAS THE RIGHT TO ELECT BOARD MEMBERS OF BELL MEDICAL CENTER AND CAN BE SAID TO HAVE CONTROL OF THIS ORGANIZATION. Form 990, Part VI, Section A, line 7b SUPERIOR HEALTHCARE SYSTEMS HAS THE RIGHT TO ELECT BOARD MEMBERS OF BELL MEDICAL CENTER AND CAN BE SAID TO HAVE CONTROL OF THIS ORGANIZATION. Form 990, Part VI, Section B, line 11 FORM 990 WAS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE BEING SUBMITTED TO THE IRS. QUESTIONS AND COMMENTS WERE SOLICITED FROM THE BOARD OF DIRECTORS TO ENSURE THE COMPLETENESS AND ACCURACY OF THIS FORM. Form 990, Part VI, Section B, line 12c BOARD MEMBERS REVIEW AND SIGN CONFLICT OF INTEREST DISCLOSURES ANNUALLY. THESE STATEMENTS ARE REVIEWED BY THE ORGANIZATION'S LEGAL COUNCIL TO ENSURE COMPLIANCE WITH THE POLICY. IF A BOARD MEMBER IS FOUND TO HAVE A CONFLICT, THEY ARE REQUIRED TO REMOVE THEMSELVES FROM ANY DISCUSSIONS OF THE MATTER. IF THE CONFLICT COULD NOT BE DEALT WITH, THE BOARD WOULD HAVE TO CONSIDER WHETHER THE BOARD MEMBER SHOULD STAY A MEMBER OF THE BOARD OF DIRECTORS. TO DATE, THE ORGANIZATION HAS NOT HAD ANY BOARD MEMBERS WITH CONFLICTS OF INTEREST. Form 990, Part VI, Section B, line 15 THE ORGANIZATION USES COMPENSATION SURVEYS AND MEDICAL GROUP MANAGEMENT ASSOCIATION DATA TO ENSURE COMPENSATION DATA IS COMPARABLE. DETERMINATION OF THE OFFICER'S COMPENSATION PACKAGES WERE LAST CONDUCTED IN 2009 USING THE AFOREMENTIONED DATA. Form 990, Part VI, Section C, line 19 the organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. FORM 990, PART XI, LINE 2C THE AUDIT PROCESS HAS NOT CHANGED IN THE CURRENT YEAR. FORM 990, SCHEDULE K Schedule K, Part II, Line 3, Bond Issue B: The current refunding escrow was expended on November 7, 2007. Schedule K, Part II, Line 5, Bond Issue A: Of the total costs of issuance of the Bonds, $332,678 was for credit enhancement and $592,945 was for costs of issuance. Schedule K, Part II, Line 5, Bond Issue B: Of the total costs of issuance of the Bonds, $46,924 was for credit enhancement and $74,000 was for costs of issuance. Schedule K, Part III, Line 3a, Bond Issue A: The organization has determined that its management or service contracts meet the safe harbor under Rev. Proc. 97-13, 1997-1 C.B. 632. Schedule K, Part III, Line 7 - The organization will seek to adopt management practices to ensure post-issuance compliance this up-coming year. Schedule K, Part IV, Line 6, Bond Issues A and B: The organization reasonably believes that the bond issues qualified for an exception to rebate and has hired a rebate analyst to confirm. Superior Healthcare Systems 901 Lakeshore Dr Ishpeming MI 49849 383040126 Healthcare Services MI 501(C)(3) 3 N/A Bell Medical Center 901 Lakeshore Dr ishpeming MI 49849 382124042 healthcare Services MI 501(C)(3) 11(B) - TYPE II BELL MEMORIAL HOSPITAL Bell Foundation 97 S Fourth St ishpeming MI 49849 383040125 Fund Raising MI 501(C)(3) 11(B) - TYPE II BELL MEMORIAL HOSPITAL 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 BELL FOUNDATION C 634142 BELL MEDICAL CENTER B 4586198