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      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 6</Identifier>
        <Explanation>SUPERIOR HEALTHCARE SYSTEMS IS THE SOLE MEMBER OF BELL MEDICAL CENTER.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7a</Identifier>
        <Explanation>SUPERIOR HEALTHCARE SYSTEMS HAS THE RIGHT TO ELECT BOARD MEMBERS OF BELL MEDICAL CENTER AND CAN BE SAID TO HAVE CONTROL OF THIS ORGANIZATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7b</Identifier>
        <Explanation>SUPERIOR HEALTHCARE SYSTEMS HAS THE RIGHT TO ELECT BOARD MEMBERS OF BELL MEDICAL CENTER AND CAN BE SAID TO HAVE CONTROL OF THIS ORGANIZATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>FORM 990 WAS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO BEING SUBMITTED TO THE IRS. QUESTIONS AND COMMENTS WERE SOLICITED FROM THE TRUSTEES TO ENSURE THE COMPLETENESS AND ACCURACY OF THIS FORM.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 12c</Identifier>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 15</Identifier>
        <Explanation>THE ORGANIZATION USES Compensation surveys and MEDICAL GROUP MANAGEMENT ASSOCIATION DATA TO ENSURE COMPENSATION DATA IS COMPARABLE. DETERMINATION OF THE OFFICERS' COMPENSATION PACKAGES WERE LAST CONDUCTED IN 2009 USING THE AFOREMENTIONED DATA.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VII</Identifier>
        <Explanation>RICK AMENT AND GREG PERTTULA WORK 40 HOURS AT A RELATED ORGANIZATION, BELL MEMORIAL HOSPITAL. JUDD JOHNSTON WORKED 38 HOURS FOR BELL MEMORIAL HOSPITAL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART IX, LINE 2C</Identifier>
        <Explanation>THE PROCESS FOR INDEPENDENT AUDITOR SELECTION HAS NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
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          <City>Ishpeming</City>
          <State>MI</State>
          <ZIPCode>49849</ZIPCode>
        </AddressUS>
        <EIN>383040126</EIN>
        <PrimaryActivities>Healthcare Services</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>11(B) - TYPE II</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Bell memorial Hospital</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>901 Lakeshore Dr</AddressLine1>
          <City>ishpeming</City>
          <State>MI</State>
          <ZIPCode>49849</ZIPCode>
        </AddressUS>
        <EIN>381394903</EIN>
        <PrimaryActivities>healthcare Services</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>Superior Healthcare System</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Bell Foundation</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>97 S Fourth St</AddressLine1>
          <City>ishpeming</City>
          <State>MI</State>
          <ZIPCode>49849</ZIPCode>
        </AddressUS>
        <EIN>383040125</EIN>
        <PrimaryActivities>FundRaising</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>11(B) - TYPE II</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>BELL MEMORIAL HOSPITAL</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>BELL MEMORIAL HOSPITAL</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>C</TransactionType>
        <AmountInvolved>4586198</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>