TY 2010 Form 990

(A) Name and Title	(B) Average hours per week (describe hours for related organizations in Schedule O)	(C) Position (check all that apply)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) Kent A Geist Trustee - Chairman	4.0	X	X
(2) David Nedrich Trustee - First Vice Chairman	4.0	X	X
(3) JoAnn Mason trustee-Assistant Secretary	4.0	X	X
(4) Robert Bartholomew Jr Trustee	4.0	X
(5) John H Bundy Trustee	4.0	X
(6) Jack C Krise Jr Trustee - Treasurer	4.0	X	X
(7) Joseph Tal Trustee-Secretary	4.0	X	X
(8) Scott D Curtis trustee	4.0	X
(9) Jack P Marschall Trustee	4.0	X
(10) Thomas P O'Donnell Trustee- Second Vice Chairman	4.0	X	X
(11) Jacqueline M Patton member-at-large	4.0	X
(12) Louis D Ripepi Jr Trustee	4.0	X
(13) Salvatore P Sidoti DPM trustee-Physician Director	4.0	X
(14) Sharon Straker-Martin Trustee	4.0	X
(15) William J Bishilany trustee-Second Asst. Treasurer	4.0	X	X
(16) Alex I Koler Trustee-First Asst. Treasurer	4.0	X	X
(17) Jennifer L Lasky Member-at-large	4.0	X

(A) Name and Title	(B) Average hours per week (describe hours for related organizations in Schedule O)	(C) Position (check all that apply)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(18) Samuel W Pagano MD Trustee-Physician Director	4.0	X			0	0
(19) james rambasek MD Trustee	4.0	X			0	0
(20) joseph w coleman trustee	4.0	X			0	0
(21) charles f harle trustee	4.0	X			0	0
(22) gayle j rullo trustee	4.0	X			0	0
(23) michael j mcginty trustee	4.0	X			0	0
(24) ruth leahy trustee	4.0	X			0	0
(25) allen a kacenjar trustee	4.0	X			0	0
(26) Patricia Ruflin Former President/CEO	40.0		X		177,694	11,095
(27) Barry Franklin Exec Vice President and CFO	40.0		X		236,305	18,846
(28) Terrence Deis President/CEO	40.0		X		278,762	30,881
(29) Pamela R Falasco CNO	40.0		X		144,173	7,316
(30) Lawrence Jeffries Senior Director of HR	40.0			X	131,128	15,461
(31) Kathi O'Connor Vice President	40.0			X	124,156	25,226
(32) Roger Smith Pharmacist	40.0			X	111,702	11,454
(33) Mary Badziong Charge Nurse	40.0			X	111,986	12,279
(34) Kevin Zupancic Pharmacist	40.0			X	110,875	14,853

(A) Name and business address	(B) Description of services	(C) Compensation
Navigant Consulting INC 30 S Wacker Drive Suite 3100 CHICAGO,IL60606	Consulting	2,838,907
Wellspring Partners 123 North Wacker Drive Suite 900 CHICAGO,IL60674	Consulting	552,826
Weston Hurd LLP 1301 East Ninth Street Suite 1900 CLEVELAND,OH441141862	Legal Services	197,814
Medical Reimbursements Of America L 425 Duke Drive Suite 475 FRANKLIN,TN370678215	Collection Agency	184,355
Patriot Medical 4800 Van Epps Road BROOKLYN HEIGHTS,OH44131	Medical Equipment	195,793
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization 12

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.	(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21	0
2	Grants and other assistance to individuals in the U.S. See Part IV, line 22	0
3	Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16	0
4	Benefits paid to or for members	0
5	Compensation of current officers, directors, trustees, and key employees ....	910,153		910,153
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	0
7	Other salaries and wages	69,804,987	60,045,633	9,759,354
8	Pension plan contributions (include section 401(k) and section 403(b) employer contributions) ....	5,033,784	3,775,338	1,258,446
9	Other employee benefits .......	13,103,813	9,882,774	3,221,039
10	Payroll taxes ...........	5,158,238	3,868,679	1,289,559
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	495,725		495,725
c	Accounting ...........	112,900		112,900
d	Lobbying ...........	0
e	Professional fundraising. See Part IV, line 17..	0
f	Investment management fees ......	0
g	Other ..........	11,010,698	8,258,024	2,752,674
12	Advertising and promotion ....	656,996	492,747	164,249
13	Office expenses .......	387,171	290,379	96,792
14	Information technology ......	2,096,113	1,572,085	524,028
15	Royalties ..	0
16	Occupancy ...........	5,189,722	3,892,292	1,297,430
17	Travel ............	59,191	44,393	14,798
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......	0
19	Conferences, conventions, and meetings ....	45,427	34,070	11,357
20	Interest ...........	1,577,742	1,183,307	394,435
21	Payments to affiliates .......	0
22	Depreciation, depletion, and amortization .....	10,542,382	10,542,382	0
23	Insurance ..............	1,345,856	1,009,392	336,464
24	Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a	SUPPLIES	37,763,657	28,322,743	9,440,914
b	EQUIPMENT RENTAL AND MAINT.	15,872,497	11,904,373	3,968,124
c	PROVISION FOR BAD DEBTS	5,004,850	3,753,638	1,251,212
d	DUES	279,336	209,502	69,834
e	TELEPHONE	177,834	133,376	44,458
f	All other expenses
25	Total functional expenses. Add lines 1 through 24f	186,629,072	149,215,127	37,413,945	0
26	Joint costs. Check here if following SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation

Part X Balance Sheet
	1	Cashnon-interest-bearing ..........	19,711,114	1	11,062,220
2	Savings and temporary cash investments .......		2
3	Pledges and grants receivable, net .........		3
4	Accounts receivable, net .........	19,337,271	4	20,756,759
5	Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
	Schedule L ..........		5
6	Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
	Schedule L ..........		6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............	3,959,062	8	4,259,076
9	Prepaid expenses and deferred charges ............	1,145,700	9	1,290,760
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	223,929,604
b	Less: accumulated depreciation. .....	10b	144,693,966	81,430,640	10c	79,235,638
11	Investments—publicly traded securities ..........	11,978,742	11	13,874,772
12	Investments—other securities. See Part IV, line 11 ......	38,690,614	12	39,919,223
13	Investments—program-related. See Part IV, line 11 ..		13
14	Intangible assets .........	0	14	1,973,774
15	Other assets. See Part IV, line 11 ...........	11,219,133	15	12,446,036
16	Total assets. Add lines 1 through 15 (must equal line 34)...	187,472,276	16	184,818,258
	17	Accounts payable and accrued expenses .	35,817,559	17	37,553,561
18	Grants payable ..........		18
19	Deferred revenue ..........		19
20	Tax-exempt bond liabilities ..........	58,345,000	20	56,290,000
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities. Complete Part X of Schedule D.....	18,357,261	25	19,585,272
26	Total liabilities. Add lines 17 through 25.....	112,519,820	26	113,428,833
		Organizations that follow SFAS 117, check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets .....	72,232,351	27	68,165,146
28	Temporarily restricted net assets .....	2,720,105	28	3,224,279
29	Permanently restricted net assets .....		29
	Organizations that do not follow SFAS 117, check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances .....	74,952,456	33	71,389,425
34	Total liabilities and net assets/fund balances .....	187,472,276	34	184,818,258

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.

Attach to Form 990 or Form 990-EZ. right arrow

See separate instructions.

OMB No. 1545-0047

2010

Open to Public
Inspection

Name of the organization

Parma Community General Hospital

Employer identification number

34-0827442

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches. section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in

section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of

its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses

acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. Seesection 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h.

Type I

Type II

Type III - Functionally integrated

Type III - Other

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).

If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box ..................................................

Since August 17, 2006, has the organization accepted any gift or contribution from any of the
following persons?

(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)

Yes

and (iii) below, the governing body of the the supported organization? ................

11g(i)

(ii) a family member of a person described in (i) above? ......................

11g(ii)

(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................

11g(iii)

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(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?
(i) Name of supported organization	(ii) EIN	Yes	No	Yes	No	Yes	No	(vii) Amount of support?


Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2010

Page 2

Part II

Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

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.

Section B. Total Support

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).

Gross receipts from related activities, etc. (See instructions.) ..................

First Five Years If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.......................................... right arrow

Section C. Computation of Public Support Percentage

Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f)) .........

Public Support Percentage for 2009 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2010. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ...................... right arrow

33 1/3% support test—2009. If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2010. If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization .................................................. right arrow

10%-facts-and-circumstances test—2009. If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly
supported organization .............................................. right arrow

Private Foundation If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions ................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2010

Page 3

Part III

Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

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.)

Section B. Total Support

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.).

Section C. Computation of Public Support Percentage

Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f)) .........

Public support percentage from 2009 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f)) ......

Investment income percentage from 2009 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests—2010. If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .......... right arrow

33 1/3% support tests—2009. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private Foundation If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions ..... right arrow

Schedule A (Form 990 or 990-EZ) 2010

Page 4

Part IV

Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Explanation

Schedule A (Form 990 or 990-EZ) 2010

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11, or 12.
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

Parma Community General Hospital

Employer identification number

34-0827442

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .......
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) ...
4	Aggregate value at end of year .......

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit. ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or pleasure) Preservation of an historically importantly land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06 ........	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the taxable year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................

Yes No

In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Cat. No. 52283D

Schedule D (Form 990) 2010

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIV and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If “Yes,” explain the arrangement in Part XIV.

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current Year	(b)Prior Year	(c)Two Years Back	(d)Three Years Back	(e)Four Years Back
1a	Beginning of year balance ....
b	Contributions ........
c	Investment earnings or losses ...
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the year end balance held as:

Board designated or quasi-endowment: SchDMd Bullet

Permanent endowment: SchDMd Bullet

Term endowment: SchDMd Bullet

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIV the intended uses of the organization's endowment funds.

Part VI

InvestmentsLand, Buildings, and Equipment. See Form 990, Part X, line 10.

Description of investment		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	11,771,256		11,771,256
b	Buildings ................	125,767,264	79,372,567	46,394,697
c	Leasehold improvements ............	6,896,122	2,309,171	4,586,951
d	Equipment ................	79,028,424	63,012,228	16,016,196
e	Other .................	466,538	0	466,538
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).)........				79,235,638

Schedule D (Form 990) 2010

Page 3

Part VII

InvestmentsOther Securities. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other (A) CASH AND CASH EQUIVALENTS	12,539,842	F
(B) GOVERNMENT SECURITIES	1,423,106	F
(C) ACCRUED INTEREST	304,997	F
(D) CORPORATE BONDS	25,651,278	F





Total. (Column (b) should equal Form 990, Part X, col.(B) line 12.)	39,919,223

Part VIII

InvestmentsProgram Related. See Form 990, Part X, line 13.

(a) Description of investment type		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) should equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1) UNAMORTIZED BOND FINANC. COST				424,349
(2) OTHER CURRENT ASSETS				1,054,901
(3) BENEFICIAL INTEREST IN FDN.				3,224,279
(4) RECEIVABLE FROM AFFILIATE				6,877,618
(5) OTHER ASSETS				864,889




Total. (Column (b) should equal Form 990, Part X, col.(B) line 15.)...........				12,446,036

Part X

Other Liabilities. See Form 990, Part X, line 25.

1.(a) Description of Liability		(b) Amount
Federal Income Taxes		0
ESTIMATED SELF-INSURANCE COSTS		6,824,238
CURRENT PORTION OF SELF-INSURA		1,594,963
ESTIMATED 3RD PARTY SETTLEMENT		1,889,603
LONG TERM DISABILITY PAYABLE		3,312,800
OTHER CURRENT LIABILITIES		1,201,012
OTHER LONG-TERM LIABILITIES		3,299,322
INVESTMENT IN AFFILIATES		1,441,761
SHORT TERM NOTE PAYABLE		21,573

Total. (Column (b) should equal Form 990, Part X, col.(B) line 25.)		19,585,272
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).

Schedule D (Form 990) 2010

Page 4

Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1	Total revenue (Form 990, Part VIII, column (A), line 12) ....................	1	184,864,915
2	Total expenses (Form 990, Part IX, column (A), line 25) .....................	2	186,629,072
3	Excess or (deficit) for the year. Subtract line 2 from line 1 .............	3	-1,764,157
4	Net unrealized gains (losses) on investments ..........................	4	2,337,002
5	Donated services and use of facilities .............................	5
6	Investment expenses ...................................	6
7	Prior period adjustments ..................................	7
8	Other (Describe in Part XIV) .................................	8	-4,863,691
9	Total adjustments (net). Add lines 4 - 8 .............................	9	-2,526,689
10	Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 .........	10	-4,290,846

Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1	Total revenue, gains, and other support per audited financial statements .......			1	182,561,866
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a	2,337,002
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIV): ............	2d	-4,640,051
e	Add lines 2a through 2d .....................			2e	-2,303,049
3	Subtract line 2e from line 1.....................			3	184,864,915
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIV): ...........	4b
c	Add lines 4a and 4b.......................			4c
5	Total Revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) ......			5	184,864,915

Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1	Total expenses and losses per audited financial statements .............		1	186,629,072
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIV): ............	2d
e	Add lines 2a through 2d......................		2e
3	Subtract line 2e from line 1.....................		3	186,629,072
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIV): ............	4b
c	Add lines 4a and 4b.......................		4c
5	Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ......		5	186,629,072

Part XIV

Supplemental Information

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.

Identifier	Return Reference	Explanation
ASC 740		Effective January 1, 2007, the Association adopted guidance included in ASC 740 Accounting for Uncertainty of Income Taxes, which prescribes a more-likely than-not recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken. Under ASC 740, tax positions will be evaluated for recognition, derecognition, and measurement using consistent criteria and will provide more information about the uncertainty in income tax assets and liabilities. Based on an analysis prepared by the Association, it was determined that the application had no material effect on the recorded tax assets and liabilities or statements of operations of the Association.
RECONCILIATION OF CHANGE IN NET ASSETS - OTHER	SCH D PART XI, LINE 8	Change in Fair Value of Derivative Instruments (2,257,209) Loss on Investment in Subsidiaries (2,606,482) ---------- Total Change in Net Assets (4,863,691) ==========
RECONCILIATION OF REVENUE - OTHER	SCH D PART XII, LINE 2D	Change in Fair Value of Derivative Instruments 2,257,209 Loss on Investment in Subsidiaries 2,606,482 Decrease in Pension Liability (198,640) Capital Donations (25,000) -------- Total 4,640,051 ========

Schedule D (Form 990) 2010

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE H
(Form 990)

Department of the Treasury
Internal Revenue Service

Hospitals

Complete if the organization answered "Yes" to Form 990, Part IV, question 20.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

Parma Community General Hospital

Employer identification number

34-0827442

Part I

Charity Care and Certain Other Community Benefits at Cost

Yes

Does the organization have a charity care policy? If "No," skip to question 6a...........

Yes

If "Yes," is it a written policy? .......................

Yes

If the organization has multiple hospitals, indicate which of the following best describes application of the charity care policy to the various hospitals.

Applied uniformly to all hospitals Applied uniformly to most hospitals Generally tailored to individual hospitals

Answer the following based on the charity care eligibility criteria that applies to the largest number of the organization's patients.

Does the organization use Federal Poverty Guidelines (FPG) to determine eligibility for providing free care to low

income individuals? If "Yes," indicate which of the following is the FPG family income limit for eligibility for free care:

Yes

100% 150% 200% Other

Does the organization use FPG to determine eligibility for providing discounted care to low income individuals? If

"Yes," indicate which of the following is the family income limit for eligibility for discounted care: .....

Yes

200% 250% 300% 350% 400% Other

If the organization does not use FPG to determine eligibility, describe in Part VI the income based criteria for determining eligibility for free or discounted care. Include in the description whether the organization uses an asset test or other threshold, regardless of income, to determine eligibility for free or discounted care.

Does the organization's policy provide free or discounted care to the "medically indigent"? ......

Yes

Does the organization budget amounts for free or discounted care provided under its charity care policy? ...

Yes

If "Yes," did the organization's charity care expenses exceed the budgeted amount?.........

Yes

If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discounted
care to a patient who was eligibile for free or discounted care?...............

Does the organization prepare an annual community benefit report?.............

If "Yes," does the organization make it available to the public? ..............

Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.

Charity Care and Certain Other Community Benefits at Cost

	(c) Total community benefit expense	(d) Direct offsetting revenue	(e) Net community benefit expense	(f) Percent of total expense
a Charity care at cost (from Worksheets 1 and 2) ..	5,426,080	0	5,426,080	2.990 %
b Unreimbursed Medicaid (from Worksheet 3, column a) .	11,634,700	9,972,550	1,662,150	0.920 %
c Unreimbursed costs—other means-tested government programs (from Worksheet 3, column b) ....	0	0	0	0 %
dTotal Charity Care and Means-Tested Government Programs .....	17,060,780	9,972,550	7,088,230	3.900 %
Other Benefits e Community health improvement services and community benefit operations (from (Worksheet 4) ....	1,346,362	970,591	375,771	0.210 %
f Health professions education (from Worksheet 5) ..	790,516	423,401	367,115	0.200 %
g Subsidized health services (from Worksheet 6) ..	5,160,193	2,097,731	3,062,462	1.690 %
h Research (from Worksheet 7)
i Cash and in-kind contributions to community groups (from Worksheet 8) ..
jTotal Other Benefits ...	7,297,071	3,491,723	3,823,673	2.110 %
kTotal. Add lines 7d and 7j. ..	24,357,851	13,464,273	10,911,903	6.010 %

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2010

Schedule H (Form 990) 2010

Page 2

Part II

Community Building Activities Complete this table if the organization conducted any community building activities.

		(c) Total community building expense	(d) Direct offsetting revenue	(e) Net community building expense	(f) Percent of total expense
1	Physical improvements and housing
2	Economic development
3	Community support	835,131	533,379	301,752	0.170 %
4	Environmental improvements
5	Leadership development and training for community members
6	Coalition building
7	Community health improvement advocacy
8	Workforce development
9	Other
10	Total	835,131	533,379	301,752	0.170 %

Part III

Bad Debt, Medicare, & Collection Practices

Section A. Bad Debt Expense

Yes

Does the organization report bad debt expense in accordance with Heathcare Financial Management Association Statement No. 15? ..........................

Yes

Enter the amount of the organization's bad debt expense (at cost).....

3,645,717

Enter the estimated amount of the organization's bad debt expense (at cost) attributable to patients eligible under the organization's charity care policy ..

Provide in Part VI the text of the footnote to the organization's financial statements that describes bad debt expense. In addition, describe the costing methodology used in determining the amounts reported on lines 2 and 3, and rationale for including a portion of bad debt amounts as community benefit.

Section B. Medicare

Enter total revenue received from Medicare (including DSH and IME).....

72,096,112

Enter Medicare allowable costs of care relating to payments on line 5.....

72,086,589

Subtract line 6 from line 5. This is the surplus or (shortfall)........

9,523

Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.
Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.
Check the box that describes the method used:

Cost accounting system Cost to charge ratio Other

Section C. Collection Practices

Does the organization have a written debt collection policy? ...............

Yes

If "Yes," does the organization's collection policy contain provisions on the collection practices to be followed for patients who are known to qualify for charity care or financial assistance? Describe in Part VI......

Yes

Part IV

Management Companies and Joint Ventures

(a) Name of entity	(b) Description of primary activity of entity	(c) Organization's profit % or stock ownership %	(d) Officers, directors, trustees, or key employees' profit % or stock ownership%	(e) Physicians' profit % or stock ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13

Schedule H (Form 990) 2010

Page 3

Part VFacility Information

Section A. Hospital Facilities (list in order of size, measured by total revenue per facility, from largest to smallest) How many hospital facilities did the organization operate during the tax year?1 Name and address		Other (Describe)
1	PARMA COMMUNITY GENERAL HOSPITAL 7007 POWERS BLVD PARMA,OH44129	X	X	X

Schedule H (Form 990) 2010

Page 4

Part VFacility Information (continued)

Section B. Facility Policies and Practices.

(Complete a separate Section B for each of the hospital facilities listed in Part V, Section A)

Name of Hospital Facility:PARMA COMMUNITY GENERAL HOSPITAL

Line Number of Hospital Facility (from Schedule H, Part V, Section A):1

				Yes	No
Community Health Needs Assessment (Lines 1 through 7 are optional for 2010)
1	During the tax year or any prior tax year, did the hospital facility conduct a community health needs assessment (“Needs Assessment”)? If “No,” skip to question 8. .....................		1
	If “Yes,” indicate what the Needs Assessment describes (check all that apply):
	a	A definition of the community served by the hospital facility
	b	Demographics of the community
	c	Existing health care facilities and resources within the community that are available to respond to the health needs of the community
	d	How data was obtained
	e	The health needs of the community
	f	Primary and chronic disease needs and other health issues of uninsured persons, low-income persons, and minority groups
	g	The process for identifying and prioritizing community health needs and services to meet those needs
	h	The process for consulting with persons representing the community’s interests
	i	Information gaps that limit the hospital facility’s ability to assess all of the community’s health needs
	j	Other (describe in Part VI)
2	Indicate the tax year the hospital facility last conducted a Needs Assessment: 20
3	In conducting its most recent Needs Assessment, did the hospital facility take into account input from persons who represent the community served by the hospital facility? If “Yes,” describe in Part VI how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted.		3
4	Was the hospital facility’s Needs Assessment conducted with one or more other hospital facilities? If “Yes,” list the other hospital facilities in Part VI............................		4
5	Did the hospital facility make its Needs Assessment widely available to the public? ...........		5
	If “Yes,” indicate how the Needs Assessment was made widely available (check all that apply):
	a	Hospital facility’s website
	b	Available upon request from the hospital facility
	c	Other (describe in Part VI)
6	If the hospital facility addressed needs identified in its most recently conducted Needs Assessment, indicate how (check all that apply):
	a	Adoption of an implementation strategy to address the health needs of the hospital facility’s community
	b	Execution of the implementation strategy
	c	Development of a community benefit plan for the facility
	d	Participation in community-wide community benefit plan
	e	Inclusion of a community benefit section in operational plans
	f	Adoption of a budget for provision of services that address the needs identified in the CHNA
	g	Prioritization of health needs in the community
	h	Prioritization of services that the hospital facility will undertake to meet health needs in its community
	i	Other (describe in Part VI)
7	Did the hospital facility address all of the needs identified in its most recently conducted Needs Assessment? If “No,” explain in Part VI which needs it has not addressed together with the reasons why it has not addressed such needs.		7
Financial Assistance Policy
	Did the hospital facility have in place during the tax year a written financial assistance policy that:
8	Explains eligibility criteria for financial assistance, and whether such assistance includes free or discounted care?		8
9	Used federal poverty guidelines (FPG) to determine eligibility for providing free care to low incomeindividuals?..		9
	If “Yes,” indicate the FPG family income limit for eligibility for free care: %

Schedule H (Form 990) 2010

Page 5

Part VFacility Information (continued)

				Yes	No
10	Used FPG to determine eligibility for providing discounted care to low income individuals?.........		10
	If “Yes,” indicate the FPG family income limit for eligibility for discounted care: %
11	Explained the basis for calculating amounts charged to patients?.................		11
	If “Yes,” indicate the factors used in determining such amounts (check all that apply):
	a	Income level
	b	Asset level
	c	Medical indigency
	d	Insurance status
	e	Uninsured discount
	f	Medicaid/Medicare
	g	State regulation
	h	Other (describe in Part VI)
12	Explained the method for applying for financial assistance?...................		12
13	Included measures to publicize the policy within the community served by the hospital facility?.......		13
	If “Yes,” indicate how the hospital facility publicized the policy (check all that apply):
	a	The policy was posted at all times on the hospital facility’s web site
	b	The policy was attached to all billing invoices
	c	The policy was posted in the hospital facility’s emergency rooms or waiting rooms
	d	The policy was posted in the hospital facility’s admissions offices
	e	The policy was provided, in writing, to patients upon admission to the hospital facility
	f	The policy was available upon request
	g	Other (describe in Part VI)
Billing and Collections
14	Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy that explained actions the hospital facility may take upon non-payment?........		14
15	Check all of the following collection actions against a patient that were permitted under the hospital facility's policies at any time during the tax year:
	a	Reporting to credit agency
	b	Lawsuits
	c	Liens on residences
	d	Body attachments or arrests
	e	Other (describe in Part VI)
16	Did the hospital facility engage in or authorize a third party to engage in any of the following collection actions during the tax year?...................................		16
	If “Yes,” check all collection actions in which the hospital facility or a third party engaged (check all that apply):
	a	Reporting to credit agency
	b	Lawsuits
	c	Liens on residences
	d	Body attachments
	e	Other (describe in Part VI)
17	Indicate which actions the hospital facility took before initiating any of the collection actions checked in question 16 (check all that apply):
	a	Notified patients of the financial assistance policy upon admission
	b	Notified patients of the financial assistance policy prior to discharge
	c	Notified patients of the financial assistance policy in communications with the patients regarding the patients’ bills
	d	Documented its determination of whether a patient who applied for financial assistance under the financial assistance policy qualified for financial assistance
	e	Other (describe in Part VI)

Schedule H (Form 990) 2010

Page 6

Part VFacility Information (continued)

Policy Relating to Emergency Medical Care
				Yes	No
18	Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that requires the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?..........		18
	If “No,” indicate the reasons why (check all that apply):
	a	The hospital facility did not provide care for any emergency medical conditions
	b	The hospital facility did not have a policy relating to emergency medical care
	c	The hospital facility limited who was eligible to receive care for emergency medical conditions (describe in Part VI)
	d	Other (describe in Part VI)
Charges for Medical Care
19	Indicate how the hospital facility determined the amounts generally billed to individuals who had insurance covering emergency or other medically necessary care (check all that apply):
	a	The hospital facility used the lowest negotiated commercial insurance rate for those services at the hospital facility
	b	The hospital facility used the average of the three lowest negotiated commercial insurance rates for those services at the hospital facility
	c	The hospital facility used the Medicare rate for those services
	d	Other (describe in Part VI)
20	Did the hospital facility charge any of its patients who were eligible for assistance under the hospital facility’s financial assistance policy, and to whom the hospital facility provided emergency or other medically necessary services, more than the amounts generally billed to individuals who had insurance covering such care?.........		20
	If “Yes,” explain in Part VI.
21	Did the hospital facility charge any of its patients an amount equal to the gross charge for services provided to that patient?...................................		21
	If “Yes,” explain in Part VI.

Schedule H (Form 990) 2010

Page 7

Part VFacility Information (continued)

Section C. Other Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility (list in order of size, measured by total revenue per facility, from largest to smallest) How many non-hospital facilities did the organization operate during the tax year?5
Name and address		Type of Facility (Describe)
1	Medical Arts Center 3 6525 Powers Blvd Parma,OH44129	Cancer Center?Office
2	Medical Arts Center 3 6525 Powers Blvd Parma,OH44129	Cancer Center?Office
3	Medical Arts Center 3 6525 Powers Blvd Parma,OH44129	Cancer Center?Office
4	Medical Arts Center 3 6525 Powers Blvd Parma,OH44129	Cancer Center?Office
5	Medical Arts Center 3 6525 Powers Blvd Parma,OH44129	Cancer Center?Office
6
7
8
9
10

Schedule H (Form 990) 2010

Page 8

Part VI

Supplemental Information

Complete this part to provide the following information.

1	Required descriptions. Provide the description required for Part I, lines 3c, 6a, and 7; Part II; Part III, lines 4, 8, and 9b; and Part V, Section B, lines 1j, 2, 4c, 6i, 7, 11i, 13i, 17l, 18l, 19e, 21d, 25, and 26.
2	Community health needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any community health needs assessments reported in Part V, Section B.
3	Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4	Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5	Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6	Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7	State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.

Identifier	ReturnReference	Explanation
PART I, Line 7 Column F		The bad debt expense included on Form 990, Part IX, Line 25, but subtracted for purposes of calculating the percentage is $5,004,850. Part I, Line 7 To derive costs of charity care and other community benefits, a combination of cost accounting system and cost-to charge ratios was used.
Part III, Line 4		The bad debt expense shown on line 2 is calculated by applying the Medicare cost-to-charge ratio to the actual amount of bad debt write-offs for the fiscal year.
Part III, Line 8		The revenue and costs reported on line 5 and 6 are from the hospitals internal cost accounting system.
Part III, Line 9B		If a patient qualifies for a 100% charity/financial assistance discount, collection of the account is not pursued. The account is written-off in full. If a patient receives a partial discount for financial assistance, any remaining balance is treated in accordance with the Hospital's collection policy. The patient may be offered a payment plan as an option to assist them in meeting their obligation. All patients receive at least three contacts regarding non-payment before they are referred to a collection service. The three contacts may include bills, statements, letters, and phone contacts. In general, accounts with a history of bad debt, three contacts, without prior arrangements, 120 days from service or last payment date will be referred to a collection service.
Needs Assessment		Parma Community General Hospital has offered community health and wellness programs since 1986. Our mission is to provide the highest quality educational opportunities, information, resources and support to members of the communities. It is believed that when an individual maintains or improves their own health, they are also taking care of the community. The hospital's provides ongoing programs intended to increase access for members of our community to preventive, education and screening programs. Through surveys, referrals, assessments and by simply asking the question: "What do you want to know more about in regards to your health?" the Hospital develops programs targeting specific community needs. THE HOSPITAL WORKS WITH THE CUYAHOGA COUNTY BOARD OF HEALTH, THE ACADEMY OF MEDICINE, THE PARMA AREA COLLABORATIVE FAMILY SERVICES, THE LOCAL CITY SCHOOL DISTRICTS, THE Y.M.C.A., AND OTHERS TO COORDINATE COMMUNITY WELLNESS AND EDUCATION PROGRAMS. KNOWING WHAT EACH OTHER IS DOING AND HOW THEY APPROACH THE ISSUES THAT THEY CONFRONT HAS BEEN THE CORNERSTONE OF PARMA HOSPITAL'S EFFORTS TO ADDRESS SPECIFIC NEEDS.
Patient Education of Eligibility for Assistance		1. Uninsured patients arriving at our emergency department or other registration area are screened at the time of service by a financial counselor. Patients identified without insurance are given an application for Financial Aid. The patient will be given a brief explanation of the form and the Ohio's Hospital Care Assurance Policy (HCAP). The patient will be reminded to return the application with proof of income to the address printed on the form within two weeks. 2. Under the HCAP, Parma Community General Hospital offers basic, medically necessary hospital-level services free of charge to individuals who are residents of Ohio, and whose income is at or below the Federal Poverty Income Guidelines or who are currently eligible recipients of the Disability Assistance (DA) Program. If a self pay patient does not qualify for the HCAP program they may qualify for a sliding scale discount under Parma Hospital's financial assistance program. 3. To be eligible for HCAP you must be a resident of the State of Ohio and your family income during the 3 months or the 12 months prior to the date of service was at or below 100% of the Federal Poverty Income Guidelines. 4. Applications are mailed to all self-pay patients with a copy of the bill and to patients requesting financial assistance. Applications are available for patients in the Financial Counselor Office, Cashier's Office, Registration areas or Patient Accounting Office Monday through Friday, 9:00 a.m. to 4:00 p.m. 5. The Hospital has posted notice in the appropriate areas within the facility (Cashier's/Admitting area and Emergency Department) for the purpose of informing the public the criteria for eligibility and applications are available upon request. 6. The hospital also provides assistance to the patient to apply for Medicaid. 7. If a patient's family income falls between 101% - 400% of the Federal Poverty Income Guidelines they may qualify for a sliding scale discount. 8. The hospital accepts financial aid applications for services for 3 years from the date of receiving the proper notice that uncompensated services are available. 9. If the patient does not qualify for financial aid or Medicaid, it is the policy of the Hospital to offer uninsured patients a discount from charges to assist the patient in satisfying their obligation to pay for requested medical services and to reduce administrative and billing/collection cost. This policy is also designed to ensure that patients are charged a fair market price for services provided.
Community Information		Parma Community General Hospital is an independent, not-for-profit, community hospital founded in 1961 by six communities in southwestern Cuyahoga County - Parma, Parma Heights, Brooklyn, Brooklyn Heights, North Royalton and Seven Hills. The Hospital serves more than 350,000 people in southern Cuyahoga and northern Medina counties, and the predominant payor is Medicare at 60 percent. The 332-bed hospital has a medical staff of over 500 physicians in more than 30 specialties and a comprehensive campus of services. Accredited by the Joint Commission, Parma Hospital offers acute and sub-acute inpatient care including specialty centers for heart, cancer, orthopedics, pain management, acute rehabilitation and bariatric care. In 2010, Parma Hospital had 48,651 emergency visits and 15,365 admissions, 12,889 surgical/interventional procedures were performed. In order to make outpatient services more convenient and accessible, Parma Hospital offers Diagnostic Imaging at Ridge Park Square in Brooklyn, and WellPointe Pavilion, an outpatient facility that is home to therapy services, lab and imaging services including digital mammography, to expand care to Broadview Heights. Parma Hospital also maintains lab and therapy satellite facilities in North Royalton and Parma, adjacent to the hospital. Parma Hospital also staffs express clinics inside Discount Drug Mart stores in Independence and Olmsted Falls for quick, convenient treatment of basic illnesses. Community Building Activities Parma Hospital maintains relationships with many community groups, including Senior Centers and the Cuyahoga County Public Libraries. We have worked with the Parmatown Mall Walkers since 1999 offering blood pressure screenings and monitoring. Free screenings are offered throughout the year. The Hospital also offers free melanoma/skin cancer, prostate cancer, and colorectal cancer screenings. By working with the Parma City School District and the Y.M.C.A. of Greater Cleveland, a 12 week program entitled Club H.E.A.L.T.H. (Helping Each Adolescent Learn To develop Healthy Habits) was offered to the 5th and 6th graders of one of the Elementary Schools. The focus of this program was to address childhood obesity. The Hospital also provides support to Cuyahoga Community College's ENCORE Program and various "You and Your Health" classes. The Hospital works directly with Parma Health Ministry, a program supported by the Hospital's Foundation, to provide members of our community who are experiencing economic hardship with access to appropriate medical care. Care provided through the Ministry is provided free of charge and reported in the Hospital's charity amounts.

Schedule H (Form 990) 2010

Additional Data

Software ID:
Software Version:

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

Parma Community General Hospital

Employer identification number

34-0827442

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement orprovision of all the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....

Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ...............

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........

Participate in, or receive payment from, an equity-based compensation arrangement? ........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regs. section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Cat. No. 50053T

Schedule J (Form 990) 2010

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J-1 if additional space needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a.

(A) Name		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
(A) Name		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
(1) Patricia Ruflin	(i) (ii)	175,127 0	0 0	2,567 0	1,793 0	10,339 0	189,826 0
(2) Barry Franklin	(i) (ii)	233,636 0	0 0	2,669 0	0 0	20,331 0	256,636 0
(3) Terrence Deis	(i) (ii)	268,812 0	0 0	9,950 0	8,249 0	24,203 0	311,214 0
(4) Pamela R Falasco	(i) (ii)	142,027 0	0 0	2,146 0	1,433 0	6,871 0	152,477 0

Schedule J (Form 990) 2010

Page 3

Part III

Supplemental Information

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.

Identifier	Return Reference	Explanation
Disclosure		On July 1, 2010 Patrica Ruflin stepped down as president/CEO and was replaced by Terrence Deis. Terrence Deis is now the acting President/CEO.

Schedule J (Form 990) 2010

Additional Data

Software ID:
Software Version:

- TIN:

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Schedule O (Form 990).
SchKMediumBullet

Attach to Form 990. SchKMediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public
Inspection

Name of the organization
Parma Community General Hospital

Employer identification number
34-0827442

Part I

Bond Issues

(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	(g) Defeased		(h) On Behalf of Issuer		(i) Pool financing
(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	Yes	No	Yes	No	Yes	No
A	Parma Oh Hosp Improve Rev 2006 Issue A Bonds	34-0827442	0701747CW	06-01-2006	38,955,000	Advance Refund Prior Bonds	X			X		X
B	Parma OH Hosp Improve Rev 2006 Issue B Bonds	34-0827442	701747CX3	06-01-2006	26,010,000	Purchase Assets from Port. Aut		X		X		X

Part II

Proceeds

	A		B		C		D
	1 Amount of bonds retired. . . . .
2 Amount of bonds defeased . . . .
3 Total proceeds of issue . . . .	38,955,000		26,010,000
4 Gross proceeds in reserve funds . .	219,793		219,793
5 Capitalized interest from proceeds.
6 Proceeds in refunding escrow. . . . .
7 Issuance costs from proceeds . . .
8 Credit enhancement from proceeds.
9 Working capital expenditures from proceeds . .	279,980		2,204,001
10 Capital expenditures from proceeds . .	11,703,919		11,703,919
11 Other spent proceeds . .
12 Other unspent proceeds. . .
13 Year of substantial completion . . .	2007		2007
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue?		X	X
15 Were the bonds issued as part of an advance refunding issue?	X		X
16 Has the final allocation of proceeds been made? . .	X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .	X		X

Part III

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . .		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . .		X		X

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2010

Page 2

Part III

Private Business Use (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
3a Are there any management or service contracts that may result in private business use?		X		X
b Are there any research agreements that may result in private business use of bond-financed property? . .		X		X
c Does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts or research agreements relating to the financed property? .	X		X
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . . . . . . . . . . . . .	0.024 %		0 %
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .	0 %		0 %
6 Total of lines 4 and 5 . . .. . . . . .	0.024 %		0 %
7 Has the organization adopted management practices and procedures to ensure the post-issuance compliance of its tax-exempt bond liabilities?	X		X

Part IV

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has a Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, been filed with respect to the bond issue? . . .		X		X
2 Is the bond issue a variable rate issue?	X		X
3a Has the organization or the governmental issuer entered into a hedge with respect to the bond issue?	X		X
b Name of provider .	Merrill LynchB of A		Merrill LynchB of A
c Term of hedge . .	25.		25.
d Was the hedge superintegrated? .
e Was a hedge terminated? .
4a Were gross proceeds invested in a GIC? .		X		X
b Name of provider .
c Term of GIC . .
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? .
5 Were any gross proceeds invested beyond an available temporary period? .		X		X
6 Did the bond issue qualify for an exception to rebate? . . .		X		X

Schedule K (Form 990) 2010

Page 3

Part V

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule K (see instructions).

Identifier	Return Reference	Explanation

Schedule K (Form 990) 2010

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2010

Open to Public
Inspection

Name of the organization

Parma Community General Hospital

Employer identification number

34-0827442

Identifier	Return Reference	Explanation
2010 REPORT		PARMA COMMUNITY GENERAL HOSPITAL IS A NOT-FOR-PROFIT ACUTE CARE HOSPITAL. THE HOSPITAL PROVIDES HEALTHCARE SERVICES TO THE COMMUNITY OF PARMA, OHIO AND SURROUNDING AREAS. THE HOSPITAL PROVIDED $10,976,200 IN CHARITY CARE IN 2010. The Hospital operates a 24 hour emergency room, facilitates the advancement of medical education, and provides various community health services at no charge to the public including health education classes, speeches, facilities for education and training of various healthcare professionals and articles published in area newspapers and magazines. During 2010, the hospital had 15,365 admissions; 48,651 emergency room visits; 4,722 outpatient surgical procedures; 26,278 home healthcare visits; and 473 newborn deliveries.
990 Review Process	990 Part VI, line 11A	THE DATA AND INFORMATION NECESSARY TO PREPARE THE FORM 990 WAS COMPILED BY PARMA COMMUNITY GENERAL HOSPITALS ACCOUNTING GROUP. KPMG AS EXTERNAL TAX PREPARERS, USED THIS INFORMATION TO PREPARE THE FORM 990. THE FINANCE DIRECTOR AND CFO PROVIDE CORRECTIONS IF NECESSARY. THE COMPLETED FORM 990, INCLUDING REQUIRED SCHEDULES, IS THEN PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS.
CONFLICT OF INTEREST POLICY	990 PART VI, LINE 12	AN ANNUAL CONFLICT OF INTEREST LETTER IS PROVIDED TO OFFICERS, TRUSTEES, AND CERTAIN EMPLOYEES, AND IS REQUIRED TO BE COMPLETED AND SIGNED BY EACH INDIVIDUAL.
COMPENSATION	990 PART VI, LINE 15	THE EXECUTIVE COMPENSATION COMMITTEE DETERMINES THE COMPENSATION OF THE EXECUTIVES OF THE ORGANIZATION. THE COMMITTEE HAS ACCESS TO RECOGNIZED SURVEYS, REPORTS, AND OTHER INFORMATION RELATED TO COMPARABLE POSITIONS.
990 Part VI, Line 19		THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
990 Part XI, Line 2B		THE PARMA COMMUNITY GENERAL HOSPITAL ASSOCIATION AND SUBSIDIARIES FINANCIAL STATEMENTS WERE AUDITED ON A CONSOLIDATED BASIS BY KPMG.
990 Part XI, Line 5		Loss on investments in subsidiaries (2,606,482.00) Net unrealized gains and losses on trading securities 2,337,002.00 Change in fair value of derivative instruments (2,257,210.00) Increase in pension liability 198,640.00 Net assets released from restriction for property and equipment acquisition 25,000.00 Change in beneficial interest in Foundation 504,175.00 ----------- Total (1,798,875.00) ================

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2010

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.

OMB No. 1545-0047

2010

Open to Public Inspection

Name of the organization

Parma Community General Hospital

Employer identification number

34-0827442

Part I

Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.)

(a) Name, address, and EIN of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled organization
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) Parma Hospital Healthcare Foundation 7007 Powers Blvd Parma,OH44129 34-1626664	SUPPORT ORG	OH	501(c)(3)	11, TYPE 1	NA
(2) Royalton Senior Living Inc 7007 Powers Blvd Parma,OH44129 56-2314071	ELDERLY CARE	OH	501(c)(3)	9	NA

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2010

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership
(1) PRL Corporation 7007 Powers Blvd Parma,OH44129 34-1499245	BUILDING MGMT	OH	NA	C Corp	-842,880	21,712,266	100.000 %
(2) Powers Professional Corporation 7007 Powers Blvd Parma,OH44129 34-1735290	MEDICAL SERVI	OH	NA	C Corp	-2,064,045	3,763,652	100.000 %

Schedule R (Form 990) 2010

Page 3

Part V

Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.)

Note. Complete line 1 if any entity is listed in Parts II, III or IV.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

Yes

b Gift, grant, or capital contribution to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

c Gift, grant, or capital contribution from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

d Loans or loan guarantees to or for other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

e Loans or loan guarantees by other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Sale of assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Purchase of assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Exchange of assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Lease of facilities, equipment, or other assets to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

j Lease of facilities, equipment, or other assets from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

k Performance of services or membership or fundraising solicitations for other organization(s) . . . . . . . . . . . . . . . . . . . . . .

Yes

l Performance of services or membership or fundraising solicitations by other organization(s) . . . . . . . . . . . . . . . . . . . . . .

m Sharing of facilities, equipment, mailing lists, or other assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

n Sharing of paid employees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

o Reimbursement paid to other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

p Reimbursement paid by other organization for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

q Other transfer of cash or property to other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

r Other transfer of cash or property from other organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of other organization	(b) Transaction type(a-r)	(c) Amount involved
(1) PRL CORPORATION (GUARANTEE)	d	12,835,000
(2) PRL CORPORATION (APIC)	b	500,000
(3) PRL CORPORATION (MGMT FEE)	r	122,500
(4) PRL CORPORATION (Rental Income)	a	175,900
(5) Powers Professional Corp (MGMT FEE)	r	25,700
(6) Powers Professional Corp (Transfer to PPC)	q	1,379,566

Schedule R (Form 990) 2010

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Are all partners section 501(c)(3) organizations?		(e) Share of end-of-year assets	(f) Disproprtionate allocations?		(g) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(h) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(e) Share of end-of-year assets	Yes	No	(g) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2010

Page 5

Part VII

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule R (see instructions).

Identifier	Return Reference	Explanation

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: Parma Community General Hospital is a not-for-profit acute care hospital. The hospital provides healthcare services to the community of Parma, OH and surrounding areas.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ....	3	18
4	Number of independent voting members of the governing body (Part VI, line 1b) ....	4	18
5	Total number of individuals employed in calendar year 2010 (Part V, line 2a) ...	5	2,262
6	Total number of volunteers (estimate if necessary) ....	6	402
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ..	7a	469,278
b	Net unrelated business taxable income from Form 990-T, line 34 ..	7b	-48,297

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	0	0
9	Program service revenue (Part VIII, line 2g) .........	184,539,473	178,752,551
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,940,358	1,358,179
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	5,028,930	4,754,185
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	191,508,761	184,864,915
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	0	0
14	Benefits paid to or for members (Part IX, column (A), line 4) ....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	96,461,097	94,010,975
16a	Professional fundraising fees (Part IX, column (A), line 11e)....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f)....	92,235,920	92,618,097
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	188,697,017	186,629,072
19	Revenue less expenses. Subtract line 18 from line 12......	2,811,744	-1,764,157
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16)............	187,472,276	184,818,258
21	Total liabilities (Part X, line 26)............	112,519,820	113,428,833
22	Net assets or fund balances. Subtract line 21 from line 20 .....	74,952,456	71,389,425

Sign Here

	Signature of officer	Date

	Type or print name and title.

Paid Preparer's Use Only	Preparer's signature	Date	Check if self- employed	Preparer’s taxpayer identification number (see instructions)
	Firm’s name (or yours if self-employed), address, and ZIP + 4			EIN
				Phone no.


4a	(Code: ) (Expenses $ 95,497,682 including grants of $ ) (Revenue $ 114,401,633 )
	Nursing Services including patient care areas, operating and recovery room, central supply, outpatient and emergency room visits, adult patient days 69,712; surgical procedures 12,889; home health care visits 26,278; and emergency room visits 48,651.

4b	(Code: ) (Expenses $ 53,717,445 including grants of $ ) (Revenue $ 64,350,918 )
	Other Professional Services including laboratory, radiology, pharmacy, technical services, house staff and medical records. Laboratory procedures 1,030,542; radiology procedures 130,530; and technical service procedures 448,580.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services. (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses$ 149,215,127

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	1,426,781	0	147,411

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512, 513, or 514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f
g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			0
			Business Code
2a	IN PATIENT		621,500	95,072,963	95,072,963
b	OUT PATIENT		621,500	57,899,830	57,899,830
c	EMERGENCY		621,500	21,507,024	21,507,024
d	HOME HEALTH CARE		621,610	4,272,734	4,272,734
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			178,752,551
3	Investment income (including dividends, interest
	and other similar amounts).....			486,064	0		486,064
4	Income from investment of tax-exempt bond proceeds..			875,654	0		875,654
5	Royalties............			0
		(i) Real	(ii) Personal
6a	Gross Rents		321,022
b	Less: rental expenses
c	Rental income or (loss)		321,022
d	Net rental income or (loss).......			321,022	0		321,022
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory		192,629
b	Less: cost or other basis and sales expenses		196,168
c	Gain or (loss)		-3,539
d	Net gain or (loss)..........			-3,539	0		-3,539
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...			0
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..			0
Miscellaneous Revenue			Business Code
11a	CAFETERIA		900,099	686,612			686,612
b	PURCHASE DISCOUNTS		900,099	532,425			532,425
c	ADULT CARE		900,099	731,943			731,943
d	All other revenue ....			2,482,183	847,551	469,278	1,165,354
e	Total. Add lines 11a–11d ......			4,433,163
12	Total revenue. See Instructions....			184,864,915	179,600,102	469,278	4,795,535


				(A) Beginning of year		(B) End of year
1	Cashnon-interest-bearing ..........			19,711,114	1	11,062,220
2	Savings and temporary cash investments .......				2
3	Pledges and grants receivable, net .........				3
4	Accounts receivable, net .........			19,337,271	4	20,756,759
5	Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
	Schedule L ..........				5
6	Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
	Schedule L ..........				6
7	Notes and loans receivable, net .............				7
8	Inventories for sale or use ..............			3,959,062	8	4,259,076
9	Prepaid expenses and deferred charges ............			1,145,700	9	1,290,760
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	223,929,604
b	Less: accumulated depreciation. .....	10b	144,693,966	81,430,640	10c	79,235,638
11	Investments—publicly traded securities ..........			11,978,742	11	13,874,772
12	Investments—other securities. See Part IV, line 11 ......			38,690,614	12	39,919,223
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets .........			0	14	1,973,774
15	Other assets. See Part IV, line 11 ...........			11,219,133	15	12,446,036
16	Total assets. Add lines 1 through 15 (must equal line 34)...			187,472,276	16	184,818,258
17	Accounts payable and accrued expenses .			35,817,559	17	37,553,561
18	Grants payable ..........				18
19	Deferred revenue ..........				19
20	Tax-exempt bond liabilities ..........			58,345,000	20	56,290,000
21	Escrow or custodial account liability. Complete Part IV of Schedule D..				21
22	Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities. Complete Part X of Schedule D.....			18,357,261	25	19,585,272
26	Total liabilities. Add lines 17 through 25.....			112,519,820	26	113,428,833
	Organizations that follow SFAS 117, check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets .....			72,232,351	27	68,165,146
28	Temporarily restricted net assets .....			2,720,105	28	3,224,279
29	Permanently restricted net assets .....				29
	Organizations that do not follow SFAS 117, check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances .....			74,952,456	33	71,389,425
34	Total liabilities and net assets/fund balances .....			187,472,276	34	184,818,258