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        <DescriptionOfServices>LEGAL</DescriptionOfServices>
        <Compensation>3373436</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>HURON CONSULTING SERVICES LLC</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>550 WEST VAN BUREN ST SUITE 1700</AddressLine1>
            <City>CHICAGO</City>
            <State>IL</State>
            <ZIPCode>60607</ZIPCode>
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        </AddressOfContractor>
        <DescriptionOfServices>CONSULTING</DescriptionOfServices>
        <Compensation>3293523</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>BRIDGE ASSOCIATES LLC</BusinessNameLine1>
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        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>2701 N ROCKY POINT DR STE 183</AddressLine1>
            <City>TAMPA</City>
            <State>FL</State>
            <ZIPCode>33607</ZIPCode>
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        </AddressOfContractor>
        <DescriptionOfServices>CONSULTING</DescriptionOfServices>
        <Compensation>1416064</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>19</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>SUPPORT SERVICES</Description>
        <BusinessCode>621300</BusinessCode>
        <TotalRevenueColumn>16231941</TotalRevenueColumn>
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      <TotalProgramServiceRevenue>16231941</TotalProgramServiceRevenue>
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        <ExclusionAmount>504</ExclusionAmount>
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      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
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      <NetGainOrLossInvestments>
        <TotalRevenueColumn>-1689495</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>-1689495</RelatedOrExemptFunctionIncome>
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        <TotalRevenueColumn>-30053</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>-30053</RelatedOrExemptFunctionIncome>
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      <OtherRevenueMisc>
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        <TotalRevenueColumn>2245676</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2245676</RelatedOrExemptFunctionIncome>
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      <OtherRevenueMisc>
        <Description>PURCHASE DISCOUNT</Description>
        <BusinessCode>621300</BusinessCode>
        <TotalRevenueColumn>2372</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2372</RelatedOrExemptFunctionIncome>
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      <OtherRevenueMisc>
        <Description>OUTSIDE SERVICES</Description>
        <BusinessCode>621300</BusinessCode>
        <TotalRevenueColumn>954</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>954</RelatedOrExemptFunctionIncome>
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      <TotalOtherRevenue>2249002</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>16761899</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>16761395</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>504</ExclusionAmount>
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      <CompCurrentOfficersDirectors>
        <Total>1485038</Total>
        <ProgramServices>1485038</ProgramServices>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>3808840</Total>
        <ProgramServices>3808840</ProgramServices>
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      <PensionPlanContributions>
        <Total>178579</Total>
        <ProgramServices>178579</ProgramServices>
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      <OtherEmployeeBenefits>
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        <ProgramServices>1218358</ProgramServices>
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      <PayrollTaxes>
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        <ProgramServices>360502</ProgramServices>
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        <ProgramServices>143360</ProgramServices>
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      <OfficeExpenses>
        <Total>822268</Total>
        <ProgramServices>822268</ProgramServices>
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      <InformationTechnology>
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        <ProgramServices>1923595</ProgramServices>
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        <ProgramServices>11338</ProgramServices>
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      <ConferencesMeetings>
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        <ProgramServices>1054</ProgramServices>
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        <ProgramServices>603993</ProgramServices>
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        <ProgramServices>846499</ProgramServices>
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        <ProgramServices>63082</ProgramServices>
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        <ProgramServices>39088</ProgramServices>
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        <ProgramServices>88926</ProgramServices>
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        <EOY>16199866</EOY>
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        <EOY>-102612370</EOY>
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        <EOY>148557274</EOY>
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      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>-523040</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-3405167</ReconcilationOtherChanges>
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      <ContributionByRelatedParty>0</ContributionByRelatedParty>
      <ContribBy35ControlledEntity>0</ContribBy35ControlledEntity>
      <SupportedOrgInformation>
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        </Name>
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        <ListedInGoverningDoc>1</ListedInGoverningDoc>
        <SupportedOrganizationNotified>1</SupportedOrganizationNotified>
        <OrganizedInUS>1</OrganizedInUS>
        <Amount>0</Amount>
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      <SupportedOrgInformation>
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        <ListedInGoverningDoc>1</ListedInGoverningDoc>
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        <OrganizedInUS>1</OrganizedInUS>
        <Amount>0</Amount>
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      <TotalNumberOfSupportedOrgs>2</TotalNumberOfSupportedOrgs>
      <SumOfAmounts>0</SumOfAmounts>
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        <BookValue>108307927</BookValue>
        <MethodOfValuation>C</MethodOfValuation>
      </InvestmentsProgramRelated>
      <TotalOfBookValueProgramRelated>108307927</TotalOfBookValueProgramRelated>
      <OtherAssets>
        <Description>DEBT SERVICE FUND INVESTMENTS</Description>
        <BookValue>483219</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>PREPAID PENSION COSTS</Description>
        <BookValue>15154440</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>WORKERS COMPENSATION STANDBY LOC</Description>
        <BookValue>361927</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>INDEMNITY ACCOUNT</Description>
        <BookValue>200280</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>16199866</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>PENSION LIABILITY - SFAS 87</Description>
        <Amount>124646011</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DUE TO AFFILIATES</Description>
        <Amount>124742509</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>WORKERS COMP RESERVE</Description>
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      </OtherLiabilities>
      <TotalOfAmounts>249473113</TotalOfAmounts>
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      <IndependentConsultant>X</IndependentConsultant>
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      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
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      <Form990ScheduleJPartII>
        <NamePerson>CHARLES W NEUMANN</NamePerson>
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        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
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        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
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      <Form990ScheduleJPartII>
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        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>155044</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>ROBERT G WOLLEBEN</NamePerson>
        <BaseCompensationFilingOrg>230858</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>1833</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>232691</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>MICHAEL SEELMAN</NamePerson>
        <BaseCompensationFilingOrg>149388</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>12923</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>5927</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>168238</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleN documentId="RetDoc1043200001">
      <DispositionTable>
        <DescriptionOfAsset>INVENTORY</DescriptionOfAsset>
        <DateOfDistribution>2010-10-01</DateOfDistribution>
        <FMVOfAsset>30053</FMVOfAsset>
        <MethodOfFMVDetermination>BOOK VALUE</MethodOfFMVDetermination>
        <EIN>273074094</EIN>
        <NameBusiness>
          <BusinessNameLine1>YOUNGSTOWN OHIO HOSPITAL CO</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>4000 MERIDIAN BLVD</AddressLine1>
          <City>FRANKLIN</City>
          <State>TN</State>
          <ZIPCode>37067</ZIPCode>
        </AddressUS>
        <IRCSection>LLC</IRCSection>
      </DispositionTable>
      <DispositionTable>
        <DescriptionOfAsset>FIXED ASSETS</DescriptionOfAsset>
        <DateOfDistribution>2010-10-01</DateOfDistribution>
        <FMVOfAsset>2207254</FMVOfAsset>
        <MethodOfFMVDetermination>BOOK VALUE</MethodOfFMVDetermination>
        <EIN>273074094</EIN>
        <NameBusiness>
          <BusinessNameLine1>YOUNGSTOWN OHIO HOSPITAL CO</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>4000 MERIDIAN BLVD</AddressLine1>
          <City>FRANKLIN</City>
          <State>TN</State>
          <ZIPCode>37067</ZIPCode>
        </AddressUS>
        <IRCSection>LLC</IRCSection>
      </DispositionTable>
      <DispositionTable>
        <DescriptionOfAsset>OTHER ASSETS, PETTY CASH &amp; PREPAIDS</DescriptionOfAsset>
        <DateOfDistribution>2010-10-01</DateOfDistribution>
        <FMVOfAsset>822792</FMVOfAsset>
        <MethodOfFMVDetermination>BOOK VALUE</MethodOfFMVDetermination>
        <EIN>273074094</EIN>
        <NameBusiness>
          <BusinessNameLine1>YOUNGSTOWN OHIO HOSPITAL CO</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>4000 MERIDIAN BLVD</AddressLine1>
          <City>FRANKLIN</City>
          <State>TN</State>
          <ZIPCode>37067</ZIPCode>
        </AddressUS>
        <IRCSection>LLC</IRCSection>
      </DispositionTable>
      <DispositionTable>
        <DescriptionOfAsset>TITLE CHARGES ON SALES</DescriptionOfAsset>
        <DateOfDistribution>2010-10-01</DateOfDistribution>
        <FMVOfAsset>59210</FMVOfAsset>
        <MethodOfFMVDetermination>BOOK VALUE</MethodOfFMVDetermination>
        <EIN>273074094</EIN>
        <NameBusiness>
          <BusinessNameLine1>YOUNGSTOWN OHIO HOSPITAL CO</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>4000 MERIDIAN BLVD</AddressLine1>
          <City>FRANKLIN</City>
          <State>TN</State>
          <ZIPCode>37067</ZIPCode>
        </AddressUS>
        <IRCSection>LLC</IRCSection>
      </DispositionTable>
      <DispositionTable>
        <DescriptionOfAsset>ASSUMPTION OF LIABILITIES</DescriptionOfAsset>
        <DateOfDistribution>2010-10-01</DateOfDistribution>
        <FMVOfAsset>-1399761</FMVOfAsset>
        <MethodOfFMVDetermination>BOOK VALUE</MethodOfFMVDetermination>
        <EIN>273074094</EIN>
        <NameBusiness>
          <BusinessNameLine1>YOUNGSTOWN OHIO HOSPITAL CO</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>4000 MERIDIAN BLVD</AddressLine1>
          <City>FRANKLIN</City>
          <State>TN</State>
          <ZIPCode>37067</ZIPCode>
        </AddressUS>
        <IRCSection>LLC</IRCSection>
      </DispositionTable>
      <DirectorOfSuccessor2>1</DirectorOfSuccessor2>
      <EmployeeOfSuccessor2>1</EmployeeOfSuccessor2>
      <OwnerOfSuccessor2>0</OwnerOfSuccessor2>
      <ReceiveCompensation2>0</ReceiveCompensation2>
      <Form990ScheduleNPartIII>
        <Explanation>PART II, LINE 2E: ON 3/16/09, FORUM HEALTH FILED FOR CHAPTER 11 BANKRUPTCY PROTECTION. ON 10/01/10, COMMUNITY HEALTH SYSTEMS, INC. ACQUIRED SUBSTANTIALLY ALL OF THE ASSETS OF FORUM HEALTH. THE BANKRUPTCY ESTATE OF THIS ENTITY IS CURRENTLY IN THE PROCESS OF WINDING DOWN. THE EXISTING OFFICERS AND DIRECTORS OF THE ORGANIZATION ARE CONTINUING TO SERVE DURING THE PENDENCY OF BANKRUPTCY PROCEEDINGS.</Explanation>
      </Form990ScheduleNPartIII>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>CLASSES OF MEMBERS OR STOCKHOLDERS FORUM HEALTH'S SOLE MEMBER IS FORUM HEALTH HOLDING CO. (FHHC). FHHC IS AN OHIO NONPROFIT CORPORATION THAT WAS FORMED AS THE PARENT CORPORATION FOR THE AFFILIATION OF TRUMBULL MEMORIAL HOSPITAL (TMH) AND WESTERN RESERVE CARE SYSTEM (WRCS) INTO A SINGLE INTEGRATED HEALTH SYSTEM. FHHC AND FORUM HEALTH WERE EACH ESTABLISHED AND OPERATE EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, TO SUPPORT, OR TO CARRY OUT THE CHARITABLE PURPOSES OF TMH AND WRCS. FHHC APPOINTS THE BOARD OF TRUSTEES OF FORUM HEALTH.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>ELECTION OF MEMBERS AND THEIR RIGHTS PERIODICALLY, OR AS VACANCIES ARISE, FORUM HEALTH HOLDING CO., AS THE SOLE MEMBER OF FORUM HEALTH, HAS THE RIGHT TO APPOINT ONE OR MORE MEMBERS OF THE FORUM HEALTH BOARD OF TRUSTEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7B</Identifier>
        <Explanation>DECISIONS SUBJECT TO APPROVAL OF MEMBERS SUBJECT TO MATTERS REQUIRING THE CONSENT OF FORUM HEALTH HOLDING CO. (FHHC), AS THE SOLE MEMBER OF FORUM HEALTH, AS SET FORTH BELOW OR UNDER OHIO LAW, THE FORUM HEALTH BOARD OF TRUSTEES HAS FULL AUTHORITY TO OVERSEE AND DIRECT THE OPERATIONS OF FORUM HEALTH. NOTWITHSTANDING THE FOREGOING TO THE CONTRARY, THE FOLLOWING ACTIONS REQUIRE THE APPROVAL OF FHHC: (1) A MERGER OR CONSOLIDATION OF FORUM HEALTH OR OF TRUMBULL MEMORIAL HOSPITAL OR WESTERN RESERVE CARE SYSTEM OR OF ANY HOLDING COMPANY FOR THOSE ENTITIES (EACH A "HOSPITAL PARTY") WITH OR INTO ANOTHER ENTITY IN WHICH FORUM HEALTH OR, AS THE CASE MAY BE, A HOSPITAL PARTY IS NOT A SURVIVING ENTITY; (2) A SALE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OR BUSINESS OPERATIONS OF FORUM HEALTH OR A HOSPITAL PARTY; (3) THE TRANSFER OF CONTROL OF FORUM HEALTH OR A HOSPITAL PARTY TO ANY OTHER PERSON OR ENTITY; (4) THE DISSOLUTION OR LIQUIDATION OF FORUM HEALTH OR A HOSPITAL PARTY; OR (5) AMENDMENT OF THE ARTICLES OF INCORPORATION OR CODE OF REGULATIONS OF FORUM HEALTH; AND (6) ELECTION OR REMOVAL OF MEMBERS OF THE FORUM HEALTH BOARD OF TRUSTEES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>ORGANIZATION'S PROCESS TO REVIEW FORM 990 AT THE TIME OF THIS RETURN'S FILING, THE BOARD WAS NOT ACTIVE. ON 10/01/10, COMMUNITY HEALTH SYSTEMS, INC. ACQUIRED SUBSTANTIALLY ALL OF THE ASSETS OF FORUM HEALTH. THE BANKRUPTCY ESTATE OF THIS ENTITY IS CURRENTLY IN THE PROCESS OF WINDING DOWN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>ENFORCEMENT OF CONFLICTS POLICY FORUM HEALTH MONITORS FOR ACTUAL AND PROPOSED CONFLICTS OF INTEREST THROUGH ITS CORPORATE COMPLIANCE DEPARTMENT THAT PROVIDES ANNUAL EMPLOYEE EDUCATION ON ITS CONFLICTS OF INTEREST POLICY AND REQUIRES ALL MANAGEMENT EMPLOYEES TO ANNUALLY COMPLETE CONFLICT OF INTEREST QUESTIONNAIRES. FORUM HEALTH HAS DEVELOPED THIS POLICY TO GUIDE THE TRUSTEES (DIRECTORS), OFFICERS, EMPLOYEES AND AFFILIATES ASSOCIATED AND AFFILIATED WITH THE FORUM HEALTH SYSTEM IN AVOIDING CONFLICTS OF INTEREST AND IN IDENTIFYING AND DISCLOSING ACTUAL OR POTENTIAL CONFLICTS OF INTEREST AND TO PROTECT FORUM HEALTH FROM ENTERING INTO ANY ARRANGEMENT THAT BENEFITS OR POTENTIALLY BENEFITS THE PRIVATE INTEREST(S) OF ANY OFFICER, TRUSTEE (DIRECTOR), OR OTHER PERSON AFFILIATED WITH OR IN A POSITION TO EXERT SUBSTANTIAL INFLUENCE OR CONTROL OVER THE AFFAIRS OF THE FORUM HEALTH SYSTEM OR ANY OF ITS CORPORATE ENTITIES. BELOW IS THE CORPORATE CONFLICT OF INTEREST POLICY FOLLOWED BY THE ORGANIZATION. OFFICERS, DIRECTORS OR TRUSTEES, EXECUTIVES, EMPLOYEES, AFFILIATES, AGENTS AND CONTRACTORS, AND INTERESTED PERSONS/INSIDERS OF FORUM HEALTH SYSTEM ENTITIES SHALL NOT ENGAGE IN ACTUAL, POTENTIAL, APPARENT OR INDIRECT CONFLICTS OF INTEREST AS DEFINED IN THIS POLICY. CONFLICTS OF INTEREST PERTAIN TO FINANCIAL OR NON-FINANCIAL INTERESTS. ANY PERSON OR ENTITY HAVING ANY SUCH CONFLICT OF INTEREST HAS A DUTY TO DISCLOSE IT TO THE ORGANIZATION PURSUANT TO THIS POLICY, AS FOLLOWS: TRUSTEES OR DIRECTORS OF ALL FORUM HEALTH ENTITIES WILL ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST FOR THE RECORD TO THE SYSTEM BOARD OF TRUSTEES AND PROMPTLY DISCLOSE ANY CONFLICTS OF INTEREST WHEN RECOGNIZED TO THE BOARD PURSUANT TO THE BOARD'S CONFLICT OF INTEREST PROTOCOLS. THE GENERAL COUNSEL/CORPORATE SECRETARY REVIEWS ALL CONFLICT DISCLOSURES BY MEMBERS OF THE BOARD OF TRUSTEES. MEMBERS OF THE EXECUTIVE, SENIOR LEADERSHIP, AND MANAGEMENT TEAMS PROMPTLY DISCLOSE ANY CONFLICT OF INTEREST TO THE CEO, CHIEF COMPLIANCE OFFICER, OR CHAIR OF THE BOARD OF TRUSTEES. PHYSICIANS, AGENTS AND CONTRACTORS SHALL DISCLOSE ANY FINANCIAL INTEREST, OWNERSHIP INTEREST OR OTHER BUSINESS RELATIONSHIP, DIRECT OR INDIRECT, WITH COMPANIES, AFFILIATES OR PROVIDERS OF PRODUCTS OR SERVICES USED AT FORUM HEALTH, AND/OR FOR PATIENTS SEEN AT A FORUM FACILITY, RELATED TO GRADUATE MEDICAL EDUCATION (TEACHING, PRESENTATIONS OR RESEARCH) AND RELATED TO OR FOR USE IN RESEARCH CONDUCTED AT A FORUM FACILITY AND/OR REVIEWED THROUGH A FORUM IRB. EMPLOYEES DISCLOSE ANY CONFLICTS OF INTEREST TO THEIR SUPERVISORS PROMPTLY WHEN RECOGNIZED. SUPERVISORS CONSULT APPROPRIATE EXECUTIVE OR SENIOR MANAGEMENT AND THE CHIEF COMPLIANCE OFFICER REGARDING ANY CONFLICTS OF INTEREST DISCLOSURES. ADMINISTRATORS AND EMPLOYEES IN A POSITION TO INFLUENCE, AND IN AREAS WHERE CONFLICTS OF INTEREST ARE LIKELY TO ARISE (E.G., PHARMACY, BUSINESS OFFICE, FINANCE, PHYSICIAN CONTRACTING, LEASING, PURCHASING, PURCHASED SERVICES, FACILITIES MANAGEMENT, RESEARCH, AND THE LIKE) DISCLOSE ANY CONFLICTS OF INTEREST TO THE CEO, LEGAL SERVICES AND THE CORPORATE COMPLIANCE OFFICER OR OTHER DESIGNEE AS NOTED AND THROUGH ANNUAL DISCLOSURE PROTOCOLS. DISCLOSED CONFLICTS OF INTEREST: WITHIN THE DISCRETION OF MANAGEMENT, AND SUBJECT TO THE REQUIREMENT OF THE BOARD OF TRUSTEES CONFLICT OF INTEREST POLICY, WHEN A CONFLICT OF INTEREST IS DISCLOSED IN ADVANCE, THE ORGANIZATION TAKES ACTION TO ASSURE THE CONFLICTED PERSON OR ENTITY IS REMOVED FROM THE CONFLICT SITUATION (E.G., RECUSAL FROM VOTING ON THE ISSUE, REMOVAL FROM DECISION MAKING RESPONSIBILITY OVER THE ISSUE, ETC.) OR TO ASSURE DECISION MAKERS ARE AWARE OF THE CONFLICT SO THEY CAN TAKE INTO ACCOUNT THE POSSIBLE COMPETING INTERESTS WHEN MAKING DECISIONS. UNDISCLOSED CONFLICT OF INTEREST: AN UNDISCLOSED CONFLICT OF INTEREST REQUIRES DISCIPLINARY MEASURES CONSISTENT WITH THE DISCIPLINARY POLICY AND PROCEDURE OF FORUM HEALTH AND AS RECOMMENDED BY HUMAN RESOURCES, IN CONSULTATION WITH AND UPON THE APPROVAL BY THE CHIEF EXECUTIVE OFFICER AND/OR BOARD OF TRUSTEES. DISCIPLINE FOR UNDISCLOSED CONFLICTS OF INTEREST MAY BE SEVERE, UP TO AND INCLUDING TERMINATION OF EMPLOYMENT.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>COMPENSATION PROCESS FOR TOP OFFICIALS THE FORUM HEALTH BOARD OF TRUSTEES HAS ESTABLISHED A COMPENSATION COMMITTEE FOR THE PURPOSE OF REVIEWING AND APPROVING, ON BEHALF OF THE BOARD OF TRUSTEES, MANAGEMENT RECOMMENDATIONS REGARDING ALL FORMS OF COMPENSATION TO BE PROVIDED TO EACH EXECUTIVE OFFICER AND DIRECTOR OF THE ORGANIZATION. THE COMMITTEE SHALL CONSIST OF A MINIMUM OF THREE MEMBERS OF THE BOARD OF TRUSTEES, ALL OF WHOM SHALL BE "INDEPENDENT" UNDER THE STANDARDS SET FORTH IN THE ORGANIZATION'S CORPORATE GOVERNANCE PRINCIPLES, AS WELL AS UNDER ANY ADDITIONAL OR SUPPLEMENTAL INDEPENDENCE STANDARDS APPLICABLE TO COMPENSATION COMMITTEES ESTABLISHED UNDER ANY APPLICABLE LAW, RULE OR REGULATION. THE COMMITTEE REVIEWS WITH THE ORGANIZATION'S EXECUTIVE MANAGEMENT AND APPROVES ALL FORMS OF COMPENSATION TO BE PROVIDED TO EACH EXECUTIVE OFFICER AND NON-EMPLOYEE DIRECTOR. THE COMMITTEE ALSO REVIEWS WITH THE ORGANIZATION'S EXECUTIVE MANAGEMENT AND APPROVES RECOMMENDATIONS WITH REGARD TO AGGREGATE SALARY AND BONUS BUDGET GUIDELINES FOR ALL OF THE ORGANIZATION'S EMPLOYEES WHO MEET REVIEW CRITERIA. THE COMMITTEE MONITORS SUMMARY DATA ON THE ORGANIZATION'S POPULATION (E.G., TOTAL COMPENSATION COSTS, COMPENSATION BENCHMARK DATA, EMPLOYEE DIVERSITY, TURNOVER LEVELS, ETC.). THE COMMITTEE HAS THE POWER AND AUTHORITY TO RETAIN SUCH COMPENSATION CONSULTANTS, OUTSIDE COUNSEL AND OTHER ADVISORS AS THE COMMITTEE MAY DEEM APPROPRIATE. THE COMMITTEE HOLDS REGULAR MEETINGS AND MAINTAINS WRITTEN MINUTES OF EACH MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGES IN NET ASSETS OR FUND BALANCES:</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 5:</ReturnReference>
        <Explanation>CHANGE IN NET ASSETS -3,405,167. TOTAL TO FORM 990, PART XI, LINE 5: -3,405,167.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART V, LINE 4B</ReturnReference>
        <Explanation>FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES BERMUDA</Explanation>
      </GeneralExplanation>
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          <AddressLine1>1350 E MARKET ST</AddressLine1>
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      <Form990ScheduleRPartII>
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          <BusinessNameLine1>FORUM HEALTH REHABILITATIVE SERVICE</BusinessNameLine1>
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          <AddressLine1>1350 E MARKET ST</AddressLine1>
          <City>WARREN</City>
          <State>OH</State>
          <ZIPCode>44483</ZIPCode>
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        <EIN>311581767</EIN>
        <PrimaryActivities>REHAB</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501C3</ExemptCodeSection>
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      <Form990ScheduleRPartII>
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          <BusinessNameLine1>FORUM HEALTH ENTERPRISES CO</BusinessNameLine1>
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          <AddressLine1>1350 E MARKET ST</AddressLine1>
          <City>WARREN</City>
          <State>OH</State>
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          <BusinessNameLine1>FORUM HEALTH</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>1350 E MARKET ST</AddressLine1>
          <City>WARREN</City>
          <State>OH</State>
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          <AddressLine1>1350 E MARKET ST</AddressLine1>
          <City>WARREN</City>
          <State>OH</State>
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          <AddressLine1>1350 E MARKET ST</AddressLine1>
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          <AddressLine1>1350 E MARKET ST</AddressLine1>
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        <DirectControllingEntityName>
          <BusinessNameLine1>FORUM HEALTH</BusinessNameLine1>
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      <Form990ScheduleRPartIV>
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          <BusinessNameLine1>FORUM HEALTH</BusinessNameLine1>
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      <Form990ScheduleRPartIV>
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        <DirectControllingEntityName>
          <BusinessNameLine1>FORUM HEALTH</BusinessNameLine1>
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        <TypeOfEntity>C</TypeOfEntity>
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      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
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      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
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      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>1</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>1</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TRUMBULL MEMORIAL HOSPITAL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>1053145</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>WESTERN RESERVE CARE SYSTEM</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>2312688</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FORUM HEALTH REHABILITATIVE SERVICES</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>39333</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TRUMBULL MEMORIAL HOSPITAL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>7998875</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>WESTERN RESERVE CARE SYSTEM</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>6972508</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FORUM HEALTH SERVICES CO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>86995</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FORUM HEALTH REHABILITATIVE SERVICES</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>564425</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>TRUMBULL MEMORIAL HOSPITAL FOUNDATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>14913</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>WESTERN RESERVE HEALTH FOUNDATION</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>6678</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FORUM HEALTH ENTERPRISES CO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>241963</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FORUM HEALTH VENTURES CO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>131685</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FORUM HEALTH OUTREACH LABORATORIES</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>115979</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>FORUM HEALTH DIAGNOSTICS CO</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>K</TransactionType>
        <AmountInvolved>56971</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>