Attach to Form 990 or Form 990-EZ.
See separate instructions.| (i) Name of supported organization |
(ii) EIN |
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) |
(iv) Is the organization in col. (i) listed in your governing document? |
(v) Did you notify the organization in col. (i) of your support? |
(vi) Is the organization in col. (i) organized in the U.S.? |
(vii) Amount of support? |
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|---|---|---|---|---|---|---|---|---|---|
| Yes | No | Yes | No | Yes | No | ||||
| Total | |||||||||
| Calendar year(or fiscal year beginning in) | (a) 2006 | (b) 2007 | (c) 2008 | (d) 2009 | (e) 2010 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3.. | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | ||||||
| 6 | Public Support. Subtract line 5 from line 4. | ||||||
| Calendar year(or fiscal year beginning in) | (a) 2006 | (b) 2007 | (c) 2008 | (d) 2009 | (e) 2010 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets.. | ||||||
| 11 | Total support (Add lines 7 through 10). | ||||||






| Calendar year(or fiscal year beginning in) | (a) 2006 | (b) 2007 | (c) 2008 | (d) 2009 | (e) 2010 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public Support (Subtract line 7c from line 6.) | ||||||
| Calendar year (or fiscal year beginning in) | (a) 2006 | (b) 2007 | (c) 2008 | (d) 2009 | (e) 2010 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.) | ||||||
| 13 | Total support (Add lines 9, 10c, 11 and 12.). | ||||||




| Facts And Circumstances Test |
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| Explanation |
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Attach to Form 990 or 990-EZ.| Identifier | Return Reference | Explanation |
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| ORGANIZATION'S MISSION | FORM 990 - ORGANIZATION'S MISSION | REHABILITATION INSTITUTE OF MICHIGAN, INC. IS A MEMBER/SUBSIDIARY HOSPITAL OF THE DETROIT MEDICAL CENTER (DMC) AND HAS ADOPTED THE DMC MISSION AS FOLLOWS: THE DETROIT MEDICAL CENTER (DMC) ASPIRES TO BE THE PREMIER HEALTH CARE RESOURCE IN SOUTHEAST MICHIGAN AND AMONG THE FINEST HEALTH CARE CENTERS IN THE UNITED STATES THROUGH EXCELLENCE IN THE PROVISION OF CLINICAL CARE ENHANCED BY EDUCATION AND RESEARCH. IN ALL CLINICAL ENDEAVORS, QUALITY TO CARE IS PARAMOUNT. IN ADDITION, THE DMC BELIEVES THAT ACCESS TO QUALITY HEALTH CARE IS THE RIGHT OF EVERY HUMAN BEING. DMC, ALONG WITH LOCAL, STATE AND FEDERAL GOVERNMENTS, SUPPORTS A UNIQUE PUBLIC MISSION TO THE RESIDENTS OF THE COMMUNITIES WE SERVE TO ASSURE THIS RIGHT IS PRESERVED. |
| FIRST ACHIEVEMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4A | INTERESTS OF ITS PATIENTS. THE BRASZA OUTPATIENT CENTER HOUSES SPECIALTY PROGRAMS NOT OFFERED AT OTHER FITNESS OR PHYSICAL THERAPY FACILITIES, INCLUDING RIM'S SPORTS MEDICINE, ORTHOPEDIC THERAPY, RETURN-TO-WORK THERAPY, ONCOLOGY AND WOMEN'S REHAB PROGRAMS. RIM ALSO PROVIDES OUTPATIENT REHABILITATION SERVICES AT NUMEROUS LOCATIONS FOR PATIENTS NEUROLOGICAL CONDITIONS (STROKES, BRAIN INJURIES AND OTHERS) AS WELL AS SPECIALIZED SERVICES FOR SPINAL CORD INJURY PATIENTS SUCH AS THE CENTER FOR SPINAL CORD INJURY RECOVERY. |
| SECOND ACHIEVEMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4B | 16 CENTERS OF EXCELLENCE IN THE COUNTRY FOR RESEARCH AND TREATMENT OF BRAIN INJURIES. KNOWN AS THE SOUTHEASTERN MICHIGAN TRAUMATIC BRAIN INJURY SYSTEM (SEMTBIS), THIS PROGRAM CONDUCTS GROUND BREAKING RESEARCH IN THE FIELD OF REHABILITATION MEDICINE, SHARING THE RESULTING INNOVATIONS WITH OTHER BRAIN INJURY PROVIDERS WORLDWIDE. RIM SEES MORE SPINAL CORD INJURY PATIENTS THAN ANY OTHER PROGRAM IN MICHIGAN. SPECIAL PROGRAM FEATURES INCLUDE HOME EVALUATIONS, VOCATIONAL COUNSELING, DRIVER EDUCATION, CUSTOM WHEELCHAIR SEATING AND ORTHOTICS. THERE ARE ALSO TRAINING PROGRAMS FOR HOME PREPARATION, PATIENT/FAMILY EDUCATION AND SUPPORT AS WELL AS AQUATIC THERAPY. |
| THIRD ACHIEVEMENT DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4C | OF INDEPENDENCE. |
| ALL OTHER ACHIEVEMENTS DESCRIPTION | FORM 990, PAGE 2, PART III, LINE 4D | OUTPATIENT SPECIALTY SERVICES - SPINAL CORD INJURY AND NEUROLOGICAL BRAIN INJURY AND STROKE - 49,066 PATIENT VISITS |
| ADDITIONAL INFORMATION | FORM 990, PART V | LINE 8 - SECTION 501(C)(3) AND OTHER SPONSORING ORGANIZATIONS MAINTAINING DONOR ADVISED FUNDS AND SECTION 509(A)(3) SUPPORTING ORGANIZATIONS: THE ORGANIZATION DOES NOT SPONSOR OR MAINTAIN DONOR ADVISED FUNDS. |
| RELATED PARTY INFORMATION AMONG OFFICERS | FORM 990, PAGE 6, PART VI, LINE 2 | FRANK STELLA MARY ANNE STELLA TRUSTEE TRUSTEE FAMILY RELATIONSHIP J.G. TED GILLARY JOHN WHITE TRUSTEE TRUSTEE FAMILY RELATIONSHIP |
| CLASSES OF MEMBERS OR STOCKHOLDERS | FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION IS A MEMBERSHIP CORPORATION WHOSE SOLE MEMBER IS THE DETROIT MEDICAL CENTER. |
| ELECTION OF MEMBERS AND THEIR RIGHTS | FORM 990, PAGE 6, PART VI, LINE 7A | THE ORGANIZATION'S GOVERNING BODY APPOINTMENTS ARE SUBJECT TO APPROVAL BY ITS SOLE MEMBER. |
| DECISIONS SUBJECT TO APPROVAL OF MEMBERS | FORM 990, PAGE 6, PART VI, LINE 7B | DECISIONS OF THE ORGANIZATION'S GOVERNING BODY ARE SUBJECT TO APPROVAL BY ITS SOLE MEMBER. |
| POLICIES AND PROCEDURES GOVERNING CHAPTERS | FORM 990, PAGE 6, PART VI, LINE 10B | THE ORGANIZATION'S POLICIES APPLY NOT ONLY TO ITS HEALTHCARE OPERATIONS LOCATED IN THE HOSPITAL FACILITIES BUT ALSO TO ITS HEALTHCARE OPERATIONS LOCATED IN OFFSITE FACILITIES WITHIN THE COMMUNITY SERVED BY THE ORGANIZATION. |
| ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 | FORM 990, PAGE 6, PART VI, LINE 11B | THE ORGANIZATION'S 2010 FORM 990 WAS REVIEWED WITH ITS THEN VP FINANCE/CFO AND A COMPLETE COPY PROVIDED TO EACH MEMBER OF ITS BOARD OF TRUSTEES (AT 12/31/10) PRIOR TO FILING WITH THE IRS. |
| ENFORCEMENT OF CONFLICTS POLICY | FORM 990, PAGE 6, PART VI, LINE 12C | REHABILITATION INSTITUTE, INC. CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY BY DISTRIBUTING AN ANNUAL QUESTIONNAIRE TO TRUSTEES, OFFICERS AND KEY EMPLOYEES WHICH INCLUDES QUESTIONS RELATED TO EACH POLICY PROVISION. RESPONSES ARE THOROUGHLY REVIEWED AND ANY APPARENT CONFLICTS ARE INVESTIGATED AND APPROPRIATE ACTION IS TAKEN. |
| COMPENSATION PROCESS FOR TOP OFFICIAL | FORM 990, PAGE 6, PART VI, LINE 15A | REHABILITATION INSTITUTE, INC. USES THE FOLLOWING PROCESS FOR DETERMINING THE COMPENSATION OF ITS PRESIDENT (TOP MANAGEMENT OFFICIAL): 1. ANNUAL COMPARABILITY STUDIES ARE CONDUCTED BY INTERNAL STAFF IN THE HUMAN RESOURCES DEPARTMENT OF THE HOSPITAL'S PARENT COMPANY, THE DETROIT MEDICAL CENTER (DMC). THE COMPENSATION OF THE PRESIDENT IS COMPARED WITH SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THIS INFORMATION IS SUBMITTED TO THE PRESIDENT/CEO OF THE DMC FOR REVIEW AND APPROVAL. 2. USE OF AN INDEPENDENT COMPENSATION CONSULTANT TO CONDUCT A COMPARABILITY STUDY FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS (PERFORMED LATE 2009). 3. PERIODICALLY, THE COMPENSATION OF HOSPITAL PRESIDENTS IS TAKEN TO THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES OF THE DMC FOR REVIEW AND APPROVAL. THIS WAS LAST DONE IN FEBRUARY 2010. DECISIONS OF THE COMPENSATION COMMITTEE ARE RECORDED IN CONTEMPORANEOUS MINUTES. |
| COMPENSATION PROCESS FOR OFFICERS | FORM 990, PAGE 6, PART VI, LINE 15B | THE COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES OF REHABILITATION INSTITUTE, INC. IS DETERMINED AS DESCRIBED IN LINE 15A, 1 ABOVE, WITH THE EXCEPTION OF PHYSICIANS. PROFESSIONAL SERVICE CONTRACTS FOR PHYSICIANS AT ALL DMC HOSPITALS ARE REVIEWED AND APPROVED BY A DMC PHYSICIAN CONTRACT COMMITTEE COMPRISED OF THE CHIEF OF BUSINESS OPERATIONS, THE CHIEF OPERATING OFFICER AND THE CHIEF MEDICAL OFFICER OF THE DMC. COMPENSATION IS DETERMINED USING THE SULLIVAN COTTER PHYSICIAN COMPENSATION AND PRODUCTIVITY SURVEY REPORT AND THE MGMA PHYSICIAN COMPENSATION AND PRODUCTION SURVEY REPORT, UPDATED ANNUALLY. INCENTIVE COMPENSATION IS BASED ON THE PERSONAL PRODUCTIVITY OF THE PHYSICIAN. |
| GOVERNING DOCUMENTS DISCLOSURE EXPLANATION | FORM 990, PAGE 6, PART VI, LINE 19 | THE FILING ORGANIZATION'S ARTICLES OF INCORPORATION ARE AVAILABLE ON THE STATE OF MICHIGAN WEBSITE HTTP://WWW.DLEG.STATE.MI.US/BCS_CORP/SR_CORP.ASP BY ENTERING THE ORGANIZATION NAME. THE BYLAWS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS ARE INCLUDED IN THE ORGANIZATION'S FORM 990 AND AVAILABLE UPON REQUEST VIA THE IRS PUBLIC INSPECTION PROCESS. THE FILING ORGANIZATION PROVIDES MONTHLY INTERNAL UNAUDITED INCOME STATEMENTS AND STATISTICAL INFORMATION DIRECTLY TO CREDITORS INCLUDING RATING AGENCIES, BOND HOLDERS, BROKERS AND INVESTORS. IN ADDITION, THESE MONTHLY INTERNAL STATEMENTS AND INFORMATION ARE ALSO PROVIDED TO THE MICHIGAN STATE HOSPITAL FINANCE AUTHORITY (MSHFA) WHO WILL PROVIDE UPON REQUEST. |
| RELATED ORGANIZATIONS | FORM 990, PAGE 7, PART VII | SECTION A, 1A,(B): ESTIMATED HOURS WORKED AT RELATED ORGANIZATIONS NAME: HOURS: HOSKIN, PATRICIA 6.0 MATLOCK, MILDRED, PHD 50.0 RESTUM, WILLIAM 1.0 STELLA, FRANK 1.1 TORRE, FRANK 1.1 WIDGREN, RICHARD 4.1 FORM 990, PART IV, LINE 32 - DID THE ORGANIZATION SELL, EXCHANGE, DISPOSE OF, OR TRANSFER MORE THAN 25% OF ITS NET ASSETS: REHABILITATION INSTITUTE, INC. (RIM) HAS RESPONDED "NO" TO THIS QUESTION BUT IS INCLUDING THIS FURTHER EXPLANATION WITH THE FORM 990 FILING. EFFECTIVE JANUARY 1, 2011, RIM COMPLETED A SALE OF SUBSTANTIALLY ALL OF ITS ASSETS TO A SUBSIDIARY OF VANGUARD HEALTH SYSTEMS, INC., A NASHVILLE, TENNESSEE BASED ENTITY (THE PURCHASER IS HEREIN REFERRED TO AS "VANGUARD"). VANGUARD IS A TAXABLE CORPORATION. VANGUARD ASSUMED SUBSTANTIALLY ALL OF RIM'S LIABILITIES IN THE TRANSACTION. THIS TRANSACTION WAS APPROVED BY THE MICHIGAN ATTORNEY GENERAL, AS REQUIRED BY STATE LAW. THE SALE TRANSACTION WAS COMPLETED ON DECEMBER 31, 2010, WITH AN EFFECTIVE DATE OF JANUARY 1, 2011. THE GROSS PROCEEDS PAID BY VANGUARD FOR ITS PURCHASE OF RIM'S ASSETS WERE PLACED INTO ESCROW ON DECEMBER 31, 2010. RIM HAD ACCESS TO THESE FUNDS ON JANUARY 1, 2011. RIM WILL REPORT ANY GAIN OR LOSS ON THE SALE OF THE ASSETS ON THE 2011 FORM 990 RETURN. RIM BELIEVES THIS TO BE THE PROPER REPORTING PERIOD FOR DISCLOSING SUCH GAIN OR LOSS, DUE TO THE EFFECTIVE DATE OF THE TRANSACTION BEING JANUARY 1, 2011. FURTHER, RIM DID NOT HAVE THE ABILITY TO ACCESS THE SALE PROCEEDS UNTIL THAT DATE. THIS REPORTING IS CONSISTENT WITH THE FINANCIAL ACCOUNTING TREATMENT AND DISCLOSURE OF THE TRANSACTION AS REFLECTED ON RIM'S 2010 AUDITED FINANCIAL STATEMENTS. IT IS NOTED THAT THE 2010 FORM 990 INSTRUCTIONS PROVIDE: "UNLESS INSTRUCTED OTHERWISE, THE ORGANIZATION SHOULD GENERALLY USE THE SAME ACCOUNTING METHOD ON THE RETURN (INCLUDING THE FORM 990 AND ALL SCHEDULES) TO REPORT REVENUE AND EXPENSES THAT IT REGULARLY USES TO KEEP ITS BOOKS AND RECORDS. TO BE ACCEPTABLE FOR FORM 990 REPORTING PURPOSES, HOWEVER, THE METHOD OF ACCOUNTING MUST CLEARLY REFLECT INCOME." THE INSTRUCTIONS FURTHER REFLECT THAT GENERALLY, ANY CHANGE IN METHOD OF ACCOUNTING MUST BE MADE THROUGH FILING OF FORM 3115 WITH THE INTERNAL REVENUE SERVICE. IF A CHANGE IN ACCOUNTING METHOD IS UNDERTAKEN, THE ORGANIZATION MUST REPORT ANY ADJUSTMENT REQUIRED BY SECTION 481(A) ON SCHEDULE D, PARTS XI, AND XIV. RIM IS FILING THE FORM 990 USING ACCOUNTING METHODS AND REPORTING OF FINANCIAL OPERATIONS ON A BASIS CONSISTENT WITH THE METHODS FOLLOWED FOR FINANCIAL STATEMENT REPORTING FOR 2010. THE FINANCIAL STATEMENTS DO NOT REFLECT THE SALE TRANSACTION AS A 2010 EVENT. RIM IS NOT CHANGING ITS ACCOUNTING METHOD FOR REPORTING OF THIS TRANSACTION AS IT BELIEVES THE FINANCIAL STATEMENT REPORTING CLEARLY REFLECTS INCOME. |
| OTHER CHANGES IN NET ASSETS EXPLANATION | FORM 990, PART XI, LINE 5 | INCREASES: DMC CONSOLIDATED PENSION LIABILITY, WORKERS COMPENSATION, ETC. TRANSFERRED TO DMC PARENT 1,603,538 NET UNREALIZED APPRECIATION IN FMV OF INVESTMENT 132,136 ADJ. FOR SPECIAL PURPOSE FUNDS 160,243 NET UNREALIZED GAIN ON INVESTMENTS 97,807 DECREASES: OUTSTANDING BOND DEBT TRANSFERRED TO DMC PARENT TO BE PAID FROM DMC PARENT BOND ESCROW ACCOUNT (863,717) WRITE OFF INTERCOMPANY ACCOUNT BALANCES BETWEEN TAX EXEMPT 501(C)(3) MEMBERS OF DMC CONSOLIDATED CONTROL GROUP (13,044,976) |
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