TY 2014 Form 990

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(1) HEATHER LUCIANI........................................................................ CHAIR, BOARD OF DIRECTORS	1.00 .......................	X	X		0	0
(2) JACK W TOWNSEND........................................................................ VICE CHAIR	1.00 .......................	X	X		0	0
(3) JOSEPH P PALCHAK........................................................................ SECRETARY/TREASURER	1.00 .......................	X	X		0	0
(4) BRUCE RASHER........................................................................ DIRECTOR	1.00 .......................	X			0	0
(5) EILEEN WICKLAND........................................................................ DIRECTOR	1.00 .......................	X			0	0
(6) THOMAS NEIDLINGER MD........................................................................ DIRECTOR	1.00 .......................	X			0	0
(7) MIKE STERRETT MD........................................................................ DIRECTOR	1.00 .......................	X			0	0
(8) FRANK LINE........................................................................ DIRECTOR	1.00 .......................	X			0	0
(9) MARK P O'CONNELL........................................................................ DIRECTOR	1.00 .......................	X			0	0
(10) JERRI-LYNN WILLIAMS-HARPER........................................................................ DIRECTOR	1.00 .......................	X			0	0
(11) REV TIMOTHY MARVIL........................................................................ DIRECTOR	1.00 .......................	X			0	0
(12) GINGER WILLIAMS........................................................................ PRESIDENT & CEO	40.00 .......................		X		536,099	25,127
(13) GREGG BEEG........................................................................ CHIEF FINANCIAL OFFICER	40.00 .......................		X		145,225	5,428
(14) SHAWN KHAN MD........................................................................ CHIEF MEDICAL DIRECTOR	40.00 .......................		X		494,966	24,656
(15) CARON WARNSBY........................................................................ CHIEF OF STAFF	40.00 .......................		X		330,279	5,000
(16) KRISTIN SIMS........................................................................ CHIEF NURSING OFFICER	40.00 .......................			X	254,439	16,149
(17) JAN SINCLAIR........................................................................ CHIEF PERSONNEL OFFICER	40.00 .......................			X	289,511	1,093

(A) Name and business address	(B) Description of services	(C) Compensation
STROUDWATER ASSOCIATES 50 SEWALL ST PORTLAND,ME04102	CONSULTING	793,738
HBC CONTRACTING 21070 APOLLO DR LANSING,MI48906	SOFTWARE CONSULTING	722,288
PARRISH EXCAVATING INC 1284 E CHICAGO RD QUINCY,MI49082	EXCAVATION	711,360
GREATER MICHIGAN SPINE PO BOX 153 CERESCO,MI49033	PHYSICIAN	557,459
REGIONAL MEDICAL LABORATORIES 175 COLLEGE ST BATTLE CREEK,MI49037	LAB	532,661
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 17

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 domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ....
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............
4	Benefits paid to or for members ....
5	Compensation of current officers, directors, trustees, and key employees ....	1,787,649		1,787,649
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages ....	51,442,968	45,735,439	5,707,529
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	227,310	195,487	31,823
9	Other employee benefits .......	7,148,410	6,241,281	907,129
10	Payroll taxes ...........	3,343,450	2,875,367	468,083
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	385,166		385,166
c	Accounting ...........	59,478	350	59,128
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	128,249	105,669	22,580
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....	8,220,875	7,091,097	1,129,778
12	Advertising and promotion ....	436,025	3,876	432,149
13	Office expenses .......	713,665	245,983	467,682
14	Information technology ......
15	Royalties ..
16	Occupancy ...........	1,826,822	1,550,420	276,402
17	Travel ............	205,525	210,042	-4,517
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....	205,552	61,405	144,147
20	Interest ...........	3,257,966	2,684,352	573,614
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....	8,194,234	6,751,807	1,442,427
23	Insurance ..............	631,763	547,896	83,867
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	SUPPLIES	17,813,029	17,353,703	459,326
b	BAD DEBT	7,984,027	7,984,027
c	CERTIFICATIONS	4,907,354	2,296,372	2,610,982
d	EQUIPMENT	1,513,532	182,350	1,331,182
e	All other expenses	1,574,153	258,020	1,316,133
25	Total functional expenses. Add lines 1 through 24e	122,007,202	102,374,943	19,632,259	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............		1
2	Savings and temporary cash investments .........	3,313,386	2	6,149,062
3	Pledges and grants receivable, net ...........		3
4	Accounts receivable, net .............	11,287,832	4	11,518,985
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6
7	Notes and loans receivable, net .............	3,269,676	7	1,936,861
8	Inventories for sale or use ..............	2,045,219	8	1,998,643
9	Prepaid expenses and deferred charges ..........	1,370,440	9	1,439,037
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	171,779,660
b	Less: accumulated depreciation .....	10b	71,275,953	103,535,539	10c	100,503,707
11	Investments—publicly traded securities ..........	35,163,478	11	39,945,676
12	Investments—other securities. See Part IV, line 11 .....	7,686,586	12	14,434,220
13	Investments—program-related. See Part IV, line 11 .....		13
14	Intangible assets ...............		14
15	Other assets. See Part IV, line 11 ...........	1,129,988	15	1,171,432
16	Total assets. Add lines 1 through 15 (must equal line 34)......	168,802,144	16	179,097,623
	17	Accounts payable and accrued expenses .........	10,684,952	17	13,478,485
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............	64,195,000	20	62,480,000
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other 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 ..	10,510,731	23	10,121,491
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	8,602,132	25	22,543,208
26	Total liabilities. Add lines 17 through 25.........	93,992,815	26	108,623,184
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	74,809,329	27	70,474,439
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), 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 ...........	74,809,329	33	70,474,439
34	Total liabilities and net assets/fund balances ........	168,802,144	34	179,097,623

- 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.
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Attach to Form 990 or Form 990-EZ.
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Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

ELLA E M BROWN CHARITABLE CIRCLE

Employer identification number

38-1368347

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 described in 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. See section 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 in lines 11a through 11d that describes the type of supporting organization and complete lines 11e, 11f, and 11g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations .............................

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

(i)Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i)Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

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

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2014

Page 2

Part II

Support Schedule for Organizations Described in Sections 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) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(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) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
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 section 501(c)(3) organization, check this box and stop here........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2014 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2013 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2014. 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—2013. If the organization did not check a 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—2014. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2013. 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 VI 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) 2014

Page 3

Part III

Support Schedule for Organizations Described in Section 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) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(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) 2010	(b) 2011	(c) 2012	(d) 2013	(e) 2014	(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 VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

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

Section C. Computation of Public Support Percentage

Public support percentage for 2014 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2013 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2014 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2013 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests—2014. 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—2013. 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) 2014

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 11 of Part I. If you checked 11a of Part I, complete Sections A and B. If you checked 11b of Part I, complete Sections A and C. If you checked 11c of Part I, complete Sections A, D, and E. If you checked 11d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 11a or 11b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations....

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed, (ii) the reasons for each such action, (iii) the authority under the organization's organizing document authorizing such action, and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (a) its supported organizations; (b) individuals that are part of the charitable class benefited by one or more of its supported organizations; or (c) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in IRC 4958(c)(3)(C)), a family member of a substantial contributor, or a 35-percent controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part II of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9(a)) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9(a)) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of IRC 4943 because of IRC 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Schedule A (Form 990 or 990-EZ) 2014

Page 5

Part IV

Supporting Organizations (continued)

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (1) a written notice describing the type and amount of support provided during the prior tax year, (2) a copy of the Form 990 that was most recently filed as of the date of notification, and (3) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2014

Page 6

Part V – Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

1. Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970. See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by .035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6
7	Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2014

Page 7

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions
7Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
9 Distributable amount for 2014 from Section C, line 6
10 Line 8 amount divided by Line 9 amount

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2014	(iii) Distributable Amount for 2014
1 Distributable amount for 2014 from Section C, line 6
2 Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions)
3 Excess distributions carryover, if any, to 2014:
a From 2009.......X
b From 2010.......X
c From 2011.......X
d From 2012.......X
e From 2013.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2014 distributable amount
i Carryover from 2009 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2014 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2014 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions)
6 Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions)
7 Excess distributions carryover to 2015. Add lines 3j and 4c.
8 Breakdown of line 7:
a From 2010.......X
b From 2011.......X
c From 2012.......X
d From 2013.......
e From 2014.......

Schedule A (Form 990 or 990-EZ) (2014)

Schedule A (Form 990 or 990-EZ) 2014

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Name of the organization

ELLA E M BROWN CHARITABLE CIRCLE

Employer identification number

38-1368347

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

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

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Page 2

Name of organization ELLA E M BROWN CHARITABLE CIRCLE

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Page 3

Name of organization ELLA E M BROWN CHARITABLE CIRCLE

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions)	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

Page 4

Name of organization
ELLA E M BROWN CHARITABLE CIRCLE

Employer identification number

38-1368347

Part III

Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10)
that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet

$
Use duplicate copies of Part III if additional space is needed.

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2014)

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, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

ELLA E M BROWN CHARITABLE CIRCLE

Employer identification number

38-1368347

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 value of contributions to (during year)
3	Aggregate value of 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 can 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 education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 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, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax 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 section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, 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 (ASC 958), 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 XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), 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)

Revenue 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 (ASC 958) relating to these items:

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

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

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

Cat. No. 52283D

Schedule D (Form 990) 2014

Page 2

Part III

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

Using the organization’s acquisition, 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 XIII.

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 XIII 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, for escrow or custodial account liability?

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII .......

Part V

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

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and 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 current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

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 XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	4,427,282		4,427,282
b	Buildings ................	104,436,843	33,518,012	70,918,831
c	Leasehold improvements ............	2,607,631	1,048,740	1,558,891
d	Equipment ................	59,283,002	36,709,201	22,573,801
e	Other .................	1,024,902		1,024,902
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				100,503,707

Schedule D (Form 990) 2014

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. 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) FUNDS HELD BY TRUSTEES UNDER BOND INDENTURE	5,207,711	F
(B) FAIR VALUE OF INTEREST RATE SWAP AGREEMENT	9,226,509	F







Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	14,434,220

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

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









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

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes
INTEREST RATE SWAP AGREEMENT		21,338,189
OTHER LIABILITIES		579,737
OTHER DEBT		625,282






Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		22,543,208
2. Liability for uncertain tax positions. In Part XIII, 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 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2014

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	117,608,068
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	225,344
b	Donated services and use of facilities .........	2b	12,797
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d	-8,550,064
e	Add lines 2a through 2d .....................			2e	-8,311,923
3	Subtract line 2e from line 1.....................			3	125,919,991
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	128,249
b	Other (Describe in Part XIII.) ...........	4b	-51,208
c	Add lines 4a and 4b.......................			4c	77,041
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	125,997,032

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	121,942,958
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a	12,797
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	51,208
e	Add lines 2a through 2d......................			2e	64,005
3	Subtract line 2e from line 1.....................			3	121,878,953
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	128,249
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................			4c	128,249
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	122,007,202

Part XIII

Supplemental Information

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, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	THE INTERNAL REVENUE SERVICE HAS RULED THAT THE HOSPITAL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ACCORDINGLY, NO TAX PROVISION IS REFLECTED IN THE FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE HOSPITAL AND RECOGNIZE A TAX LIABILITY IF THE HOSPITAL HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE HOSPITAL AND HAS CONCLUDED THAT AS OF MARCH 31, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE HOSPITAL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2011.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	CHANGE IN FAIR VALUE OF INTEREST RATE SWAP AGREEMENTS -750,064. LOSS ON MEDIATION -7,800,000.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	SPECIAL EVENT EXPENSE -51,208.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	SPECIAL EVENT EXPENSE 51,208.

Schedule D (Form 990) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE G (Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information Regarding
Fundraising or Gaming Activities

Complete if the organization answered "Yes" to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. right arrow

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

Information about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization
ELLA E M BROWN CHARITABLE CIRCLE

Employer identification number

38-1368347

Part I

Fundraising Activities. Complete if the organization answered "Yes" to Form 990, Part IV, line 17. Form 990-EZ

filers are not required to complete this part.

Indicate whether the organization raised funds through any of the following activities. Check all that apply.

a	Mail solicitations	e	Solicitation of non-government grants
b	Internet and email solicitations	f	Solicitation of government grants
c	Phone solicitations	g	Special fundraising events
d	In-person solicitations

Did the organization have a written or oral agreement with any individual (including officers, directors, trustees

or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?

Yes

If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization.

(i) Name and address of individual or entity (fundraiser)	(iii) Did fundraiser have custody or control of contributions?
	Yes	No










Total .................

List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing.

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

Cat. No. 50083H

Schedule G (Form 990 or 990-EZ) 2014

Page 2

Part II

Fundraising Events. Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000.

		(a) Event #1 ANNUAL BENEFIT AUCTION (event type)	(b) Event #2 HOLES FOR HOSPICE (event type)	(c) Other events 1 (total number)	(d) Total events (add col. (a) through col. (c))
1	Gross receipts . . .	113,965	17,762	13,382	145,109
2	Less: Contributions . .	34,935	5,250	1,116	41,301
3	Gross income (line 1 minus line 2) . . .	79,030	12,512	12,266	103,808
4	Cash prizes . . .
5	Noncash prizes . .	9,686	693		10,379
6	Rent/facility costs . .	10,500	7,034		17,534
7	Food and beverages .			5,582	5,582
8	Entertainment . . .
9	Other direct expenses .	17,508	125	80	17,713
10	Direct expense summary. Add lines 4 through 9 in column (d) ...........				51,208
11	Net income summary. Subtract line 10 from line 3, column (d)...........				52,600

Part III

Gaming. Complete if the organization answered "Yes" to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a.

(a) Bingo

(b) Pull tabs/Instant
bingo/progressive bingo

(c) Other gaming

(d) Total gaming (add col.(a) through col.(c))

Gross revenue . . . .

Cash prizes . . . .

Non-cash prizes . . .

Rent/facility costs . . .

Other direct expenses . .

Volunteer labor . . .

	Yes %
	No

	Yes %
	No

	Yes %
	No

Direct expense summary. Add lines 2 through 5 in column (d) ........... right arrow

Net gaming income summary. Subtract line 7 from line 1, column (d) ......... right arrow

Enter the state(s) in which the organization conducts gaming activities:

Is the organization licensed to conduct gaming activities in each of these states? ............

YesNo

If "No," explain:

10a

Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? .....

YesNo

If "Yes," explain:

Schedule G (Form 990 or 990-EZ) 2014

Page 3

Does the organization conduct gaming activities with nonmembers? .................

YesNo

Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity

formed to administer charitable gaming? ..........................

YesNo

Indicate the percentage of gaming activities conducted in:

The organization's facility ......................

13a

An outside facility ........................

13b

Enter the name and address of the person who prepares the organization's gaming/special events books and records:

Name

Address

15a

Does the organization have a contract with a third party from whom the organization receives gaming

revenue? ......................................

YesNo

If "Yes," enter the amount of gaming revenue received by the organization right arrow

$ and the

amount of gaming revenue retained by the third party right arrow

If "Yes," enter name and address of the third party:

Name

Address

Gaming manager information:

Name

Gaming manager compensation right arrow

Description of services provided right arrow

Director/officer Employee Independent contractor

Mandatory distributions:

Is the organization required under state law to make charitable distributions from the gaming proceeds to

retain the state gaming license? ............................

YesNo

Enter the amount of distributions required under state law distributed to other exempt organizations or spent

in the organization's own exempt activities during the tax year right arrow

Part IV

Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information (see instructions).

Return Reference	Explanation

Schedule G (Form 990 or 990-EZ) 2014

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE H (Form 990)

Department of the TreasuryInternal Revenue Service

Hospitals

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

Attach to Form 990.
MediumBullet

Information about Schedule H (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

ELLA E M BROWN CHARITABLE CIRCLE

Employer identification number

38-1368347

Part I

Financial Assistance and Certain Other Community Benefits at Cost

Yes

Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a ...

Yes

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

Yes

If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.

Applied uniformly to all hospital facilities Applied uniformly to most hospital facilities Generally tailored to individual hospital facilities

Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.

Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?

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

Yes

100% 150% 200% Other %

Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate

which of the following was the family income limit for eligibility for discounted care: .........

Yes

200% 250% 300% 350% 400% Other %

If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.

Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? ..............

Yes

Did the organization budget amounts for free or discounted care provided under its financial assistance policy during the tax year? ............................

Yes

If "Yes," did the organization's financial assistance 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 discountedcare to a patient who was eligibile for free or discounted care? ..............

Did the organization prepare a community benefit report during the tax year? ..........

Yes

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

Yes

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

Financial Assistance and Certain Other Community Benefits at Cost

Financial Assistance and Means-Tested Government Programs		(c) Total community benefit expense	(d) Direct offsetting revenue	(e) Net community benefit expense	(f) Percent of total expense
a	Financial Assistance at cost (from Worksheet 1) ..	572,378		572,378	0.500 %
b	Medicaid (from Worksheet 3, column a) ....	19,307,308	5,555,802	13,751,506	12.060 %
c	Costs of other means-tested government programs (from Worksheet 3, column b) .
d	Total Financial Assistance and Means-Tested Government Programs .	19,879,686	5,555,802	14,323,884	12.560 %
Other Benefits
e	Community health improvement services and community benefit operations (from Worksheet 4) ..
f	Health professions education (from Worksheet 5) ..
g	Subsidized health services (from Worksheet 6) ..
h	Research (from Worksheet 7)
i	Cash and in-kind contributions for community benefit (from Worksheet 8)
j	Total. Other Benefits ..
k	Total. Add lines 7d and 7j .	19,879,686	5,555,802	14,323,884	12.560 %

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2014

Schedule H (Form 990) 2014

Page

Part II

Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.

		(a) Number of activities or programs (optional)	(b) Persons served (optional)	(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
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

Part III

Bad Debt, Medicare, & Collection Practices

Section A. Bad Debt Expense

Yes

Did 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. Explain in Part VI the methodology used by the organization to estimate this amount. ......

7,984,027

Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......

1,197,604

Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.

Section B. Medicare

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

24,059,850

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

27,212,682

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

-3,152,832

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

Did the organization have a written debt collection policy during the tax year? ..........

Yes

If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI.......................

Yes

Part IV

Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)

(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) 2014

Page

Part VFacility Information

Section A. Hospital Facilities (list in order of size from largest to smallest—see instructions) How many hospital facilities did the organization operate during the tax year?1 Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility)
1	ELLA E M BROWN CHARITABLE CIRCLE 200 N MADISON STREET MARSHALL,MI49068	X	X	X

Schedule H (Form 990) 2014

Page

Part VFacility Information (continued)

Section B. Facility Policies and Practices

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

	OAKLAWN HOSPITAL
Name of hospital facility or letter of facility reporting group

Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):

Yes

Community Health Needs Assessment

Was the hospital facility first licensed, registered, or similarly recognized by a State as a hospital facility in the current tax year or the immediately preceding tax year?.......................

Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C..........

During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12....................

Yes

If "Yes," indicate what the CHNA report describes (check all that apply):

A definition of the community served by the hospital facility

Demographics of the community

Existing health care facilities and resources within the community that are available to respond to the health needs of the community

How data was obtained

The significant health needs of the community

Primary and chronic disease needs and other health issues of uninsured persons, low-income persons, and minority groups

The process for identifying and prioritizing community health needs and services to meet the community health needs

The process for consulting with persons representing the community’s interests

Information gaps that limit the hospital facility’s ability to assess the community’s health needs

Other (describe in Section C)

Indicate the tax year the hospital facility last conducted a CHNA: 20 12

In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted .................

Yes

Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C................................

Yes

Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................

Did the hospital facility make its CHNA report widely available to the public? ..............

Yes

If "Yes," indicate how the CHNA report was made widely available (check all that apply):

Hospital facility’s website (list url): HTTP://WWW.OAKLAWNHOSPITAL.ORG

Other website (list url):

Made a paper copy available for public inspection without charge at the hospital facility

Other (describe in Section C)

Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. .............

Yes

Indicate the tax year the hospital facility last adopted an implementation strategy: 20 12

Is the hospital facility's most recently adopted implementation strategy posted on a website? ........

Yes

If "Yes" (list url): WWW.OAKLAWNHOSPITAL.ORG

If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ......

10b

Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.

12a

Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)? ...........................

12a

If "Yes" to line 12a, did the organization file Form 4720 to report the section 4959 excise tax? ......

12b

If "Yes" to line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $

Schedule H (Form 990) 2014

Page

Part VFacility Information (continued)

	OAKLAWN HOSPITAL
Name of hospital facility or letter of facility reporting group

Yes

Financial Assistance Policy (FAP)

Did the hospital facility have in place during the tax year a written financial assistance policy that:

Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care?

Yes

If “Yes,” indicate the eligibility criteria explained in the FAP:

Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 150.000000000000%
and FPG family income limit for eligibility for discounted care of 250.000000000000%

Income level other than FPG (describe in Section C)

Asset level

Medical indigency

Insurance status

Underinsurance discount

Residency

Other (describe in Section C)

Explained the basis for calculating amounts charged to patients?.................

Yes

Explained the method for applying for financial assistance?...................

Yes

If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):

Described the information the hospital facility may require an individual to provide as part of his or her application.

Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application.

Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process.

Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications.

Other (describe in Section C)

Included measures to publicize the policy within the community served by the hospital facility?.......

Yes

If "Yes," indicate how the hospital facility publicized the policy (check all that apply):

The FAP was widely available on a website (list url):

The FAP application form was widely available on a website (list url):

A plain language summary of the FAP was widely available on a website (list url):

The FAP was available upon request and without charge (in public locations in the hospital facility and by mail)

The FAP application form was available upon request and without charge (in public locations in the hospital facility
and by mail)

A plain language summary of the FAP was available upon request and without charge (in public locations in the
hospital facility and by mail)

Notice of availability of the FAP was conspicuously displayed throughout the hospital facility

Notified members of the community who are most likely to require financial assistance about availability of the FAP

Other (describe in Section C)

Billing and Collections

Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon non-payment?..................................

Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

None of these actions or other similar actions were permitted

Schedule H (Form 990) 2014

Page

Part VFacility Information (continued)

	OAKLAWN HOSPITAL
Name of hospital facility or letter of facility reporting group

Yes

Did the hospital facility or other authorized third party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?.........

If "Yes," check all actions in which the hospital facility or a third party engaged:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 18. (check all that apply):

Notified individuals of the financial assistance policy on admission

Notified individuals of the financial assistance policy prior to discharge

Notified individuals of the financial assistance policy in communications with the individuals regarding the individuals’ bills

Documented its determination of whether individuals were eligible for financial assistance under the hospital facility’s financial assistance policy

Other (describe in Section C)

None of these efforts were made

Policy Relating to Emergency Medical Care

Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required 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?................

Yes

If "No," indicate why:

The hospital facility did not provide care for any emergency medical conditions

The hospital facility’s policy was not in writing

The hospital facility limited who was eligible to receive care for emergency medical conditions (describe in Section C)

Other (describe in Section C)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)

Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.

The hospital facility used its lowest negotiated commercial insurance rate when calculating the maximum amounts that can be charged

The hospital facility used the average of its three lowest negotiated commercial insurance rates when calculating the maximum amounts that can be charged

The hospital facility used the Medicare rates when calculating the maximum amounts that can be charged

Other (describe in Section C)

During the tax year, did the hospital facility charge any FAP-eligible individual 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? ................................

If "Yes," explain in Section C.

During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ...........................

If "Yes," explain in Section C.

Schedule H (Form 990) 2014

Page

Part V

Facility Information (continued)

Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16i, 18d, 19d, 20e, 21c, 21d, 22d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference	Explanation
OAKLAWN HOSPITAL	PART V, SECTION B, LINE 5: THIS CHNA INCLUDED INPUT AND DATA FROM PEOPLE AND ORGANIZATIONS THROUGHOUT THE COMMUNITY REPRESENTING THE BROAD INTERESTS OF CALHOUN COUNTY. THE CHNA SURVEYED PERSONS WITH EXPERTISE IN PUBLIC HEALTH, GOVERNMENT HEALTH REPRESENTATIVES, COMMUNITY LEADERS, REPRESENTATIVES AND MEMBERS OF THE MEDICALLY UNDERSERVED, LOW INCOME AND MINORITY POPULATIONS. IT ALSO TOOK INTO ACCOUNT PUBLICLY AVAILABLE DATA FROM THE CALHOUN COUNTY HEALTH DEPARTMENT, THE COORDINATING COUNCIL OF CALHOUN COUNTY, THE CENTER FOR DISEASE CONTROL AND PREVENTION (CDC), THE MICHIGAN DEPARTMENT OF COMMUNITY HEALTH (MDCH), US CENSUS, AMERICAN COMMUNITY SURVEY, AND THE MICHIGAN HEALTH & HOSPITAL ASSOCIATION (MHA). BASED ON THE DATA AND COMMUNITY INPUT, THE PARTNERS IDENTIFIED TEN PRIORITIES IN THE COUNTY."
OAKLAWN HOSPITAL	PART V, SECTION B, LINE 6A: IN 2012, OAKLAWN ELECTED TO JOIN WITH SEVERAL COMMUNITY PARTNERS COMING TOGETHER TO CARRY OUT A COUNTYWIDE CHNA, INCLUDING THE IDENTIFICATION OF PRIORITY HEALTH ISSUES AND STRATEGIES TO ADDRESS THOSE ISSUES. THE PARTNERS INVOLVED IN THIS EFFORT INCLUDED: BATTLE CREEK COMMUNITY FOUNDATION, BRONSON BATTLE CREEK, CALHOUN COUNTY PUBLIC HEALTH DEPARTMENT, COMMUNITY HEALTHCARE CONNECTIONS, FAMILY HEALTH CENTER OF BATTLE CREEK, INTEGRATED HEALTH PARTNERS, NOTTAWASEPPI HURON BAND OF THE POTAWATOMI (NHBP), OAKLAWN HOSPITAL, SOUTHWEST REGIONAL REHABILITATION CENTER, SUMMIT POINTE AND UNITED WAY OF THE BATTLE CREEK AND KALAMAZOO REGION.
OAKLAWN HOSPITAL	PART V, SECTION B, LINE 11: OAKLAWN ELECTED TO JOIN WITH SEVERAL COMMUNITY PARTNERS COMING TOGETHER TO CARRY OUT A COUNTYWIDE CHNA, INCLUDING THE IDENTIFICATION OF TEN PRIORITY HEALTH ISSUES AND STRATEGIES TO ADDRESS THOSE ISSUES. THE COMMITTEE DEVELOPED A FRAMEWORK FOR COLLECTIVE ACTION THAT INCLUDES BROAD GOALS, POPULATION-BASED MEASURES, AND OVERACHING STRATEGIES FOR EACH OF THE TEN ISSUES IDENTIFIED. INCLUDED BELOW IS ONE STARTEGY EXAMPLE FOR THE GOAL FOR EACH HEALTH ISSUE1. INCREASE THE PROPORTION OF ADULTS AND CHILDREN WHO ARE AT A HEALTHLY WEIGHT PROVIDE NUTRITION AND PHYSICAL ACTIVITY EDUCATION TO THE COMMUNITY2. INCREASE PROPORTION OF PEOPLE WITH ACCESS TO QUALITY, CULTURALLY COMPETENT PRIMARY AND SPECIALTY MEDICAL AND MENTAL HEALTH SERVICES PROVIDE TRANSPORTATION FOR INDIVIDUALS TO ACCESS SERVICES3. REDUCE THE RATE OF MORTALITY ASSOCIATED WITH DIABETES, HEART DISEASE, AND STROKE INCREASE SCREENINGS FOR CHRONIC DISEASES4. INCREASE THE PROPORTION OF PEOPLE WHO EXPERIENCE POSITIVE MENTAL AND EMOTIONAL WELL- BEING RECRUIT ADDITIONAL MENTAL HEALTH PROVIDERS5. REDUCE THE RATE OF TEEN PREGENCY AMONG ALL DEMOGRAPHIC GROUPS PROVIDE EDUCTAION IN THE COMMUNITY ON TEEN PREGENCY6. INCREASE THE PROPORTION OF BIRTHS THAT HAVE A HEALTHY BIRTH OUTCOME PROVIDE HOME-VISITING PROGRAMS TO SUPPORT THE VULNERABLE MOTHERS AND THEIR CHILDREN7. REDUCE THE OVERALL USE/ABUSE OF TOBACCO, PRESCRIPTION DRUGS, RECREATIONAL SUBSTANCES, AND ALCOHOL PROMOTE BEST- PRACTICE POLICIES FOR REDUCING ADDICTIONS8. REDUCE CANCER MORTALITY RATES AMONG ALL DEMOGRAPHIC GROUPS INCREASE ACCESS TO CANCER SCREENING, REFERRAL, AND TREATMENT SERVICES9. REDUCE THE NUMBER OF CHILDREN AND ADULTS WITH DENTAL CARIES EXPERIENCE AND UNTREATED DENTAL DECAY PROVIDE COMMUNITY ACCESS TO ORAL HEALTH SERVICES IN THE COMMUNITY10. DECREASE THE PROPORTION OF THE POPULCATION WITH SEXUALLY TRANSMITTED INFECTIONS PROVIDE COMMUNITY EDUCATION ABOUT SEXUALLY TRANSMITTED INFECTIONS
OAKLAWN HOSPITAL	PART V, SECTION B, LINE 22D: THE MAXIMUM AMOUNT THAT CAN BE CHARGED TO FAP-ELIGIBLE INDIVIDUALS FOR EMERGENCY OR OTHER MEDICALLY NECESSARY CARE IS 50% OF GROSS CHARGES. THE CHARGE RATE IS DETERMINED BY INCOME INFORMATION PROVIDED BY PATIENTS IN NEED OF THIS ASSISTANCE.
PART V, SECTION B, LINE 5A	THE COMMUNITY HEALTH NEEDS ASSESSMENT AND IMPLEMENTATION PLAN CAN BE FOUND ON-LINE AT HTTP://WWW.OAKLAWNHOSPITAL.ORG/COMMUNITY-HEALTH-NEEDS-ASSESSMENT

Schedule H (Form 990) 2014

Page

Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility (list in order of size, from largest to smallest) How many non-hospital health care facilities did the organization operate during the tax year?24
Name and address		Type of Facility (describe)
1	WRIGHT MEDICAL OFFICE BUILDING 215 E MANSION MARSHALL,MI49068	PHYSICIAN CLINICS, ONCOLOGY/CHEMO CLINIC, PHYSICIAN-OWNED CONDOMINIUMS, OFFI
2	OAKLAWN LIFE IMPROVEMENT CENTER 13697 15 MILE ROAD MARSHALL,MI49068	FITNESS CENTER, PT & WOUND CLINICS
3	OMG BEADLE LAKE 14231 BEADLE LAKE ROAD BATTLE CREEK,MI49014	PHYSICIAN & PT CLINIC
4	BROOKS BUILDING 310 E MICHIGAN AVE MARSHALL,MI49068	DIALYSIS CLINIC, PFS OFFICE
5	OMG MIFM 14900 OLD US-27 N MARSHALL,MI49068	PHYSICIAN CLINIC
6	OAKLAWN PSYCHOLOGICAL SERVICES 15209 W MICHIGAN MARSHALL,MI49068	PSYCHOLOGICAL CLINIC
7	RICKETSON BUILDING 103 E MANSION MARSHALL,MI49068	PHYSICIAN CLINIC, HIM OFFICE, WOMEN'S DIAGNOSTIC SERVICES, CARDIAC & PULMONA
8	OMG SPECIALTY CLINIC 203 WINSTON DRIVE MARSHALL,MI49068	PHYSICIAN CLINICS
9	OMG ALBION 300 B DRIVE N ALBION,MI49224	PHYSICIAN & PT CLINIC
10	OAKLAWN SPECIALTY CLINIC 111 S HAMILTON MARSHALL,MI49068	PHYSICIAN CLINIC
11	OMG TEKONSHA 2218 OLD US 27 N TEKONSHA,MI49092	PHYSICIAN CLINIC
12	OMG OLIVET 202 NORTH MAIN OLIVET,MI49076	PHYSICIAN & PT CLINIC
13	STAFF LODGING HOUSE 215 HIGH MARSHALL,MI49068	ON-CALL STAFF LODGING
14	OAKLAWN HOLISTIC CENTER RENTAL PROPERTY 15217 W MICHIGAN MARSHALL,MI49068	PHYSICIAN CLINIC
15	OMG CENTRAL BILLING OFFICE 106 E MICHIGAN MARSHALL,MI49068	LEASED SPACE - PHYSICIAN BILLING OFFICE
16	OMG BELLEVUE 205 NORTH MAIN BELLEVUE,MI49021	PHYSICIAN CLINIC
17	OMG HOMER 420 S HILLSDALE HOMER,MI49245	PHYSICIAN CLINIC
18	OAKLAWN HOMECARE 122 HIGH MARSHALL,MI49068	HOME HEALTH CARE
19	OAKLAWN HOME MEDICAL EQUIPMENT 413 E MICHIGAN MARSHALL,MI49068	DURABLE MEDICAL EQUIPMENT
20	OAKLAWN SLEEP CENTER 401 E MICHIGAN MARSHALL,MI49068	PHYSICIAN CLINIC
21	OAKLAWN HOSPICE 110 HIGH MARSHALL,MI49068	HOSPICE
22	OFFICE BUILDING 116 E PROSPECT MARSHALL,MI49068	HOSPITAL OFFICE
23	OMG ORTHOPEDICS 1174 W MICHIGAN MARSHALL,MI49068	LEASED SPACE -PHYSICIAN CLINIC
24	DRAW STATION 115 MARKET PLACE ALBION,MI49224	LABORATORY DRAW STATION

Schedule H (Form 990) 2014

Page

Part VI

Supplemental Information

Provide the following information.

1	Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2	Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs 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.

Form and Line Reference	Explanation
PART I, LINE 7:	A COST-TO-CHARGE RATIO WAS USED TO COMPLETE THE CHARITY CARE (LINE 7A) AND MEANS-TESTED GOVERNMENT PROGRAMS (LINE 7B). THE COST-TO-CHARGE RATIO WAS DERIVED FROM WORKSHEET 2 THAT ACCOMPANIES THE INSTRUCTIONS TO THIS SCHEDULE.THE HOSPITAL'S COST ACCOUNTING RECORDS WERE USED TO COMPLETE THE COMMUNITY HEALTH IMPROVEMENT SERVICES AND COMMUNITY BENEFIT OPERATIONS (LINE 7E), HEALTH PROFESSIONS EDUCATION (LINE 7F), RESEARCH (LINE 7H) AND CASH AND IN-KIND CONTRIBUTIONS (LINE 7I) LINES.
PART I, LINE 7, COLUMN (F):	THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 7,984,027.
PART II, COMMUNITY BUILDING ACTIVITIES:	THE COMMUNITY BUILDING ACTIVITIES THAT OAKLAWN PARTICIPATES IN INCLUDE SERVING ON COMMITTEES AND BOARDS WITHIN THE COMMUNITY AND SURROUNDING AREAS. THESE INCLUDE BUT ARE NOT LIMITED TO, REGIONAL HEALTH ALLIANCE, FOUNTAIN CLINIC BOARD, MARSHALL SCHOOL BOARD, CISD SCHOOL WELLNESS PROGRAM AND HABITAT FOR HUMANITY. THESE AND OTHER ORGANIZATIONS WORK TO PROMOTE AWARENESS OF HEALTHY LIVING ALONG WITH ECONOMIC DEVELOPMENT. WHEN AN ECONOMY IS HEALTHY THE RESIDENTS ARE HEALTHIER.
PART III, LINE 3:	MANAGEMENT BELIEVES THAT APPROXIMATELY 15% OF THE TOTAL BAD DEBT EXPENSE SHOULD BE TREATED AS COMMUNITY BENEFIT.
PART III, LINE 4:	ACCOUNTS RECEIVABLE FOR PATIENTS, INSURANCE COMPANIES, AND GOVERNMENTAL AGENCIES ARE BASED ON GROSS CHARGES. AN ALLOWANCE FOR CONTRACTUAL ADJUSTMENTS AND INTERIM PAYMENT ADVANCES IS BASED ON EXPECTED PAYMENT RATES FROM PAYORS BASED ON CURRENT REIMBURSEMENT METHODOLOGIES. ACCOUNTS RECEIVABLE ARE REDUCED BY AN ALLLOWANCE FOR DOUBTFUL ACCOUNTS. IN EVALULATING THE COLLECTIBILITY OF ACCOUNTS RECEIVABLE, THE HOSPITAL ANALYZES ITS PAST HISTORY AND IDENTIFIES TRENDS FOR EACH OF ITS MAJOR PAYOR SOURCES OF REVENUE TO ESTIMATE THE APPROPRIATE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND PROVISION FOR BAD DEBTS. MANAGEMENT REGULARLY REVIEWS DATA ABOUT THESE MAJOR PAYOR SOURCES OF REVENUE IN EVALUATING THE SUFFICIENCY OF THE ALLOWANCE FOR DOUBTFUL ACCOUNTS. FOR RECEIVABLES ASSOCIATED WITH SERVICES PROVIDED TO PATIENTS WHO HAVE THIRD-PARTY COVERAGE, THE HOSPITAL ANALYZES CONTRACTUALLY DUE AMOUNTS AND PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS AND A PROVISION FOR BAD DEBTS, IF NECESSARY (FOR EXAMPLE, FOR EXPECTED UNCOLLECTIBLE DEDUCTIBLES AND COPAYMENTS ON ACCOUNTS FOR WHICH THE THIRD-PARTY PAYOR HAS NOT YET PAID, OR FOR PAYORS WHO ARE KNOWN TO BE HAVING FINANCIAL DIFFICULTIES THAT MAKE THE REALIZATION OF AMOUNTS DUE UNLIKELY). FOR RECIEVABLES ASSOCIATED WITH SELF-PAY PATIENTS (WHICH INCLUDES BOTH PATIENTS WITHOUT INSURANCE AND PATIENTS WITH DEDUCTIBLE AND COPAYMENT BALANCES DUE FOR WHICH THIRD-PARTY COVERAGE EXISTS FOR PART OF THE BILL), THE HOSPITAL RECORDS A SIGNIFICANT PROVISION FOR BAD DEBTS IN THE PERIOD OF SERVICE ON THE BASIS OF ITS PAST EXPERIENCE, WHICH INDICATES THAT MANY PATIENTS ARE UNABLE OR UNWILLING TO PAY THE PORTION OF THEIR BILL FOR WHICH THEY ARE FINANCIALLY RESPONSIBLE. THE DIFFERENCE BETWEEN THE STANDARD RATES (OR THE DISCOUNTED RATES IF NEGOTIATED) AND THE AMOUNTS ACTUALLY COLLECTED AFTER ALL REASONABLE COLLECTION EFFORTS HAVE BEEN EXHAUSTED IS CHARGED OFF AGAINST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS IN THE PERIOD IT IS DETERMINED TO BE UNCOLLECTIBLE.
PART III, LINE 8:	THE MEDICARE SURPLUS(SHORTFALL), TAKEN FROM THE MEDICARE COST REPORT, WAS CALCULATED USING A COST-TO-CHARGE RATIO METHODOLOGY. THE MARCH 31, 2015 MEDICARE COST REPORT WAS UTILIZED FOR THIS TAX RETURN.
PART III, LINE 9B:	IF THE PATIENT QUALIFIES FOR CHARITY, THE CHARITY WRITE-OFF IS TAKEN REGARDLESS OF THE PAYMENT OF THE BALANCE, WHICH WILL FOLLOW THE NORMAL BILLING CYCLE. EVERY ATTEMPT SHOULD BE MADE TO SECURE PAYMENT ARRANGEMENTS FOR THE BALANCE OWING AT THE TIME THE CHARITY CARE IS APPROVED. PROMPT PAY DISCOUNTS DO NOT APPLY SINCE THE ACCOUNT HAS ALREADY BEEN DISCOUNTED.
PART VI, LINE 2:	DURING ANNUAL BUDGET REVIEW AND PLANNING CYCLES, OAKLAWN ASSESSES THE HEALTHCARE NEEDS OF THE PEOPLE IN COMMUNITIES IT SERVES THROUGH PUBLIC HEALTH DATA PROVIDED AT THE COUNTY LEVEL BY CALHOUN DEPARTMENT OF PUBLIC HEALTH AND THE COORDINATING COUNCIL. THESE RESOURCES ARE COMPLEMENTED BY THE HOSPITAL'S PROPRIETARY SERVICE UTILIZATION DATA, ALONG WITH MARKET DATA FROM THE MICHIGAN INPATIENT AND OUTPATIENT DATABASES (MIDB/MODB) AND SYNDICATED PUBLIC HEALTH/USAGE DATA TO WHICH IT SUBSCRIBES. OAKLAWN FURTHER REQUIRES THAT COMMUNITY/PATIENT HEALTH NEED BE ESTABLISHED AS PART OF JUSTIFYING NEW OR EXPANDED SERVICES, AND CAPITAL EXPENDITURES.ULTIMATELY, A COMMUNITY HEALTH NEEDS ASSESSMENT IS THE PROCESS OF GATHERING INFORMATION AND FEEDBACK ABOUT THE HEALTH STATUS OF A COMMUNITY TO IDENTIFY PROGRAMS AND INITIATIVES THAT WILL CONTRIBUTE TO IMPROVED HEALTH STATUS. DURING FISCAL YEAR ENDED 3/31/13, OAKLAWN CONDUCTED A FORMAL COMMUNITY HEALTH NEEDS ASSESSMENT OF THE 22 ZIP CODES IN ITS SERVICE AREA. CONSISTENT WITH THE MARCH 2010 PATIENT PROTECTION AND AFFORDABLE CARE ACT OF 2010, OAKLAWN'S INITIATIVE HAS FOUR KEY FEATURES:A. INFORMATION AND FEEDBACK OBTAINED FROM A VARIETY OF SOURCES.B. COMMUNITY LEADERS, HEALTH CARE PROVIDERS, RESIDENTS AND OTHER KEY AUDIENCES FULLY PARTICIPATE IN THE PROCESS.C. PROCESS SERVES TO IDENTIFY, THEN PRIORITIZE, UNMET OR UNDER-MET HEALTH NEEDS.D. RESULTS UTILIZED TO DEVELOP AND IMPLEMENT PROGRAMS AND INITIATIVES THAT CONTRIBUTE TO IMPROVED HEALTH STATUS IN OAKLAWN'S SERVICE AREA.
PART VI, LINE 3:	OAKLAWN HOSPITAL MAKES BROCHURES CALLED "ABOUT YOUR HOSPITAL BILL" WHICH ARE AVAILABLE TO OUR PATIENTS BY HANDING THEM OUT AND HAVING THEM IN WAITING ROOMS ETC. OAKLAWN HOSPITAL CALLS PATIENTS THAT HAVE LARGE BALANCES ($5,000 AND OVER) AND MAKE THEM AWARE OF THE ASSISTANCE THAT IS AVAILABLE. OAKLAWN HOSPITAL INCLUDES A STANDARD MESSAGE ON OUR STATEMENTS MAKING PATIENTS AWARE THAT ASSISTANCE MAY BE AVAILABLE. PATIENTS ARE ALSO EDUCATED ABOUT ASSISTANCE AVAILABLE WHEN HARDSHIP IS MENTIONED (INCLUDING INABILITY TO PAY TIMELY AND/OR NEEDING LONG TERM PAYOFFS) DURING PHONE CALLS WITH PATIENT FINANCIAL SERVICES. REGISTRARS ARE ALSO TRAINED TO DIRECT PATIENT TO PFS IF THEY EXPRESS ANY CONCERN WITH PAYING THEIR BILL.OAKLAWN HOSPITAL'S PATIENT CARE RESPONSIBILITY COVERS HEALTH CARE NEEDS FOR UNDERINSURED AND UNINSURED AREA RESIDENTS SEEKING TREATMENT THROUGH OUR EMERGENCY AND URGENT CARE FACILITIES, AND AT THE HOSPITAL. OAKLAWN WORKS PROACTIVELY TO ENROLL QUALIFIED AREA RESIDENTS IN OUR CHARITY CARE PROGRAM, AND TO ASSIST THEM WITH MEDICAID APPLICATIONS IF APPROPRIATE. THIS SUPPORTS THE ACTUAL CARE PROCESS NOT ONLY FOR PATIENTS BUT FOR PROVIDERS AS WELL. IT SAVES THE HOSPITAL TIME AND EFFORT, AND KEEPS PEOPLE FROM HAVING MORE SUBSTANTIAL PROBLEMS WITH CREDIT AGENCIES. OAKLAWN'S PATIENT CARE SUBSIDIES TO ASSIST THE AREA'S UNINSURED AND UNDERINSURED RESIDENTS HAVE INCREASED STEADILY SINCE 2000, AND MORE MARKEDLY IN THE PAST THREE YEARS DUE TO THE ECONOMY. OAKLAWN IS SIMILAR TO ALL NONPROFIT HOSPITALS AND WILL WRITE OFF LARGE AMOUNTS OF MONEY EACH YEAR AS THE NUMBER OF PEOPLE WHO SIMPLY CANNOT PAY FOR THEIR HEALTHCARE SERVICES PERSISTS AT A HIGH LEVEL. THESE PEOPLE INCLUDE THOSE WHO:- HAVE ABSOLUTELY NO INSURANCE;- ARE "UNDERINSURED AND CANNOT AFFORD TO MAKE UP THE DIFFERENCE OF WHAT THEIR INSURANCE PAYS FOR THE ACTUAL COSTS INCURRED FOR THEIR CARE;- ARE PART OF THE UNDER-REIMBURSED MEDICARE OR MEDICAID PROGRAMS.OAKLAWN HOSPITAL PROVIDES PATIENT CARE WITHOUT DISCRIMINATION ON THE BASIS OF RACE, SEX, OR RELIGIOUS AFFILIATION. CHARITY CARE NEEDS ARE DETERMINED IN ACCORDANCE WITH ESTABLISHED GUIDELINES THAT ARE UPDATED ANNUALLY BY THE FEDERAL CENTER FOR MEDICARE AND MEDICAID SERVICES (FORMERLY THE DEPARTMENT OF HEALTH & HUMAN SERVICES). THOSE RECEIVING COMPENSATED PATIENT CARE INCLUDE ALL AGES AND BOTH GENDERS, AND MAY BE ASSISTED FOR MENTAL HEALTH AS WELL AS MEDICINE AND MEDICAL CARE. OAKLAWN DOES NOT RECORD AND TRACK RACIAL/ETHNIC GROUPS OF OUR PATIENTS IN PROVISION OF CHARITY CARE.
PART VI, LINE 4:	OAKLAWN HOSPITAL'S SERVICE AREA INCLUDES CALHOUN COUNTY, MICHIGAN, AND PARTS OF BRANCH AND EATON COUNTIES. OVERALL, THE HOSPITAL SERVES AN ESTIMATED MARKET POPULATION OF 178,840 FROM THE 22 ZIP CODES COMPRISING ITS SERVICE AREA. ACCORDING TO THE US CENSUS FINDINGS, CALHOUN COUNTY'S POPULATION (CLOSEST PROXY TO THE SERVICE AREA) SKEWS SIGNIFICANTLY OLDER THAN NATIONAL AND STATE AVERAGES, AT A MEDIAN AGE OF 39.2 YEARS COMPARED TO 37.6 AND 37.2 YEARS RESPECTIVELY. BY RACE AND ETHNICITY, 96.9% OF THE COUNTY'S POPULATION SELF-REPORTS AS ONE RACE, VERSUS 97.7% (MICHIGAN) AND 97.3% (US). IT IS 82.2% WHITE; 10.9% BLACK/AFRICAN AMERICAN; 0.6% AMERICAN INDIAN/ALASKA NATIVE; AND 1.6% ASIAN. THE COUNTY'S CENSUS SHOWED 4.5% CLAIM HISPANIC/LATINO OF ANY RACE. OAKLAWN WAS FOUNDED IN 1925 AS A 12-BED HOSPITAL IN A RESIDENTIAL HOME IN MARSHALL, MICHIGAN, AND HAS SINCE EVOLVED INTO A HIGHLY-REGARDED REGIONAL HEALTH CARE ORGANIZATION, LICENSED FOR 77 ACUTE CARE BEDS AND A 17-BED INPATIENT PSYCHIATRIC UNIT. ITS ACTIVE, COURTESY, AND CONSULTING MEDICAL STAFF CONSISTS OF MORE THAN 150 PHYSICIANS REPRESENTING 34 SPECIALTIES. THE HOSPITAL HAS CONTINUED TO BE AN INDEPENDENTLY OWNED NON-PROFIT HOSPITAL, WITH ITS MAIN CAMPUS RESIDING ON THE SAME SITE AS THE ORIGINAL HOSPITAL.
PART VI, LINE 5:	HOSPITALS ARE ALREADY KNOWN AS LOCAL CAREGIVERS AND MAJOR EMPLOYERS, BUT THEY MUST ALSO BECOME MORE RECOGNIZED AS COMMUNITY STEWARDS, AFFIRMING THEIR PURPOSE AS TAX-EXEMPT ENTITIES. THE MICHIGAN HOSPITAL & HEALTH ASSOCIATION'S ANNUAL COMMUNITY BENEFITS SURVEY IS OAKLAWN HOSPITAL'S PRIMARY OPPORTUNITY TO PRESENT THE ENTIRETY OF ITS COMMUNITY BENEFIT PROGRAMS AND SERVICES AND TO PROMOTE THE SUCCESS AND IMPACT OF THESE PROGRAMS AND SERVICES. OAKLAWN'S "COMMUNITY BENEFITS" REACHED $17,774,209 IN 2010, THE MOST RECENT REPORTING YEAR AVAILABLE. THE HOSPITAL CONTRIBUTED FINANCIAL OR IN-KIND BENEFITS OF $635,699 TOWARD IMPROVED HEALTH SERVICES, $1,765,000 IN MEDICAL EDUCATION AND RESEARCH, AND $293,246 TO COMMUNITY-BUILDING EFFORTS. OAKLAWN PROVIDED $15.08 MILLION IN UNCOMPENSATED MEDICAL CARE IN 2010, INCLUDING $672,702 IN CHARITY CARE, $2,216,000 IN BAD DEBTS, AND $12,191,672 IN "BELOW COST" REIMBURSEMENTS FROM MEDICAID, MEDICARE, AND OTHER GOVERNMENT-AUTHORIZED PROGRAMS.A MONTHLY "WHAT'S HAPPENING AT OAKLAWN" SCHEDULE IS PUBLISHED IN AREA NEWSPAPERS AND ONLINE AT OAKLAWN'S WEB SITE TO SHOWCASE THE MONTH'S COMMUNITY PROGRAM OFFERINGS AND EVENTS. FURTHER, OAKLAWN ALIGNS WITH AREA SCHOOLS, COMMUNITY AGENCIES, HEALTH CLINICS, AND HEALTHCARE COLLABORATIONS TO PROVIDE EXPERTISE, SERVICES AND PUBLIC HEALTH EVENT SUPPORT ONGOING.
PART VI, LINE 7, REPORTS FILED WITH STATES	MI

Schedule H (Form 990) 2014

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, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public Inspection

Name of the organization

ELLA E M BROWN CHARITABLE CIRCLE

Employer identification number

38-1368347

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 or provision of all of 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
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

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? .........

Yes

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), 501(c)(4), and 501(c)(29) organizations 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 ............

Yes

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

Cat. No. 50053T

Schedule J (Form 990) 2014

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is 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) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(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)	(F) Compensation in column(B) reported as deferred in prior Form 990
(A) Name and Title		(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)
1GINGER WILLIAMSPRESIDENT & CEO	(i) (ii)	353,867 ............................... 0	82,640 ............................... 0	99,592 ............................... 0	0 ............................... 0	25,127 ............................... 0	561,226 ............................... 0	0 ............................... 0
2GREGG BEEGCHIEF FINANCIAL OFFICER	(i) (ii)	145,225 ............................... 0	0 ............................... 0	0 ............................... 0	0 ............................... 0	5,428 ............................... 0	150,653 ............................... 0	0 ............................... 0
3SHAWN KHAN MDCHIEF MEDICAL DIRECTOR	(i) (ii)	68,966 ............................... 0	0 ............................... 0	426,000 ............................... 0	0 ............................... 0	24,656 ............................... 0	519,622 ............................... 0	0 ............................... 0
4CARON WARNSBYCHIEF OF STAFF	(i) (ii)	220,343 ............................... 0	0 ............................... 0	109,936 ............................... 0	0 ............................... 0	5,000 ............................... 0	335,279 ............................... 0	0 ............................... 0
5KRISTIN SIMSCHIEF NURSING OFFICER	(i) (ii)	166,595 ............................... 0	37,759 ............................... 0	50,085 ............................... 0	0 ............................... 0	16,149 ............................... 0	270,588 ............................... 0	0 ............................... 0
6JAN SINCLAIRCHIEF PERSONNEL OFFICER	(i) (ii)	91,422 ............................... 0	31,379 ............................... 0	166,710 ............................... 0	0 ............................... 0	1,093 ............................... 0	290,604 ............................... 0	0 ............................... 0
7SHARON THOMAS-BOYDCHIEF SUPPORT & ANCILLARY SERVICES O	(i) (ii)	150,556 ............................... 0	35,732 ............................... 0	0 ............................... 0	0 ............................... 0	23,984 ............................... 0	210,272 ............................... 0	0 ............................... 0
8MORAD M TEHRANIMD	(i) (ii)	457,255 ............................... 0	0 ............................... 0	6,029 ............................... 0	0 ............................... 0	16,269 ............................... 0	479,553 ............................... 0	0 ............................... 0
9AAJAY N SHAHMD	(i) (ii)	449,662 ............................... 0	0 ............................... 0	916 ............................... 0	0 ............................... 0	20,720 ............................... 0	471,298 ............................... 0	0 ............................... 0
10GUY C POWERMD	(i) (ii)	446,010 ............................... 0	0 ............................... 0	9,680 ............................... 0	0 ............................... 0	23,474 ............................... 0	479,164 ............................... 0	0 ............................... 0
11FARID F ZAYEDMD	(i) (ii)	441,069 ............................... 0	0 ............................... 0	14,600 ............................... 0	0 ............................... 0	20,256 ............................... 0	475,925 ............................... 0	0 ............................... 0
12SUBHASH THAKURMD	(i) (ii)	396,199 ............................... 0	0 ............................... 0	37,851 ............................... 0	0 ............................... 0	20,196 ............................... 0	454,246 ............................... 0	0 ............................... 0
13COLLEEN KOPENHAVERFORMER CHIEF FINANCIAL OFFICER	(i) (ii)	0 ............................... 0	0 ............................... 0	101,738 ............................... 0	0 ............................... 0	0 ............................... 0	101,738 ............................... 0	0 ............................... 0

Schedule J (Form 990) 2014

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 1A	THE ORGANIZATION PROVIDES A FITNESS CLUB MEMBERSHIP TO ALL EMPLOYEES.
PART I, LINES 4A-B	SHAWN KHAN RECEIVED $106,500 IN SEVERANCE PAYMENTS. KRISTIN SIMS, COLLEEN KOPPENHAVER, GINGER WILLIAMS, SHARON BOYD-THOMAS, AND JAN SINCLAIR ALL PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN.
PART I, LINE 7	ORGANIZATION HAS A BONUS PLAN IN PLACE, IT IS BASED ON THE INDIVIDUAL ACHIEVEMENT OF PRESET OAKLAWN HOSPITAL GOALS. THESE GOALS ARE A COMBINATION OF FINANCIAL, CLINICAL, DEVELOPMENT AND INDIVIDUAL SPECIFIC OBJECTIVES. THE DETERMINATION OF THE ACHIEVEMENT OF THESE GOALS IS MADE BY THE PRESIDENT/CEO AND FOR THE PRESIDENT/CEO BY THE BOARD OF DIRECTORS,

Schedule J (Form 990) 2014

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 Part VI.
SchKMediumBullet

Attach to Form 990.
SchKMediumBullet

Information about Schedule K (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization
ELLA E M BROWN CHARITABLE CIRCLE

Employer identification number
38-1368347

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	COUNTY OF CALHOUN HOSPITAL FINANCE AUTHORITY	38-6004358	NONEAVAIL	11-05-2008	8,000,000	CURRENT REFUND OF PRIOR BOND ISSUE		X		X		X
B	COUNTY OF CALHOUN HOSPITAL FINANCE AUTHORITY	38-6004358	12964UAB8	12-22-2009	30,000,000	CURRENT REFUND OF PRIOR BOND ISSUE		X		X		X
C	COUNTY OF CALHOUN HOSPITAL FINANCE AUTHORITY	38-6004358	12964UAC6	12-23-2010	36,350,000	CURRENT REFUND OF PRIOR BOND ISSUE		X		X		X

Part II

Proceeds

	A		B		C		D
	1 Amount of bonds retired . . . . . . . . . . . . . .	1,775,000		7,570,000		2,530,000
2 Amount of bonds legally defeased . . . . . . . . . . .
3 Total proceeds of issue . . . . . . . . . . . . . .	8,000,000		30,000,000		36,392,500
4 Gross proceeds in reserve funds . . . . . . . . . . . .
5 Capitalized interest from proceeds . . . . . . . . . . .	1,688,848				1,688,848
6 Proceeds in refunding escrows . . . . . . . . . . . .
7 Issuance costs from proceeds . . . . . . . . . . . .	149,770		149,770		215,896
8 Credit enhancement from proceeds . . . . . . . . . . .
9 Working capital expenditures from proceeds . . . . . . . . .
10 Capital expenditures from proceeds . . . . . . . . . . .	27,731,525				27,731,525
11 Other spent proceeds . . . . . . . . . . . . . .	8,000,000		29,850,230		6,350,000
12 Other unspent proceeds . . . . . . . . . . . . . .	231				231
13 Year of substantial completion . . . . . . . . . . . .	2008		2009		2014
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue? . . . . .	X		X		X
15 Were the bonds issued as part of an advance refunding issue? . . . . .		X		X		X
16 Has the final allocation of proceeds been made? . . . . . . . .	X		X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . . .	X		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		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .		X		X		X

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

Cat. No. 50193E

Schedule K (Form 990) 2014

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 of bond-financed property? . . . . . . . . . . . .		X		X		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . . . . . . . . . .		X		X		X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?
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 . .
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 . . . . . . .
6 Total of lines 4 and 5 . . . . . . . . . . . . .
7 Does the bond issue meet the private security or payment test? . . . . .		X		X		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?. . . . . . . . . . . . . . . . .		X		X		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of.
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? . . . . . . . . . . . . .
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? . . . . . . .	X		X		X

Part IV

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? . .		X		X		X
2 If "No" to line 1, did the following apply? . . . .
a Rebate not due yet? . . . . . . . .		X		X	X
b Exception to rebate? . . . . . . . .		X		X		X
c No rebate due? . . . . . . . .		X		X		X
If "Yes" to line 2c, provide in Part VI the date the rebate computation was performed . . . . . .
3 Is the bond issue a variable rate issue? . . . .	X		X		X
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X	X		X
b Name of provider . . . . . . . . .	MORGAN STANLEY CAPITAL SERVICES		MORGAN STANLEY CAPITAL SERVICES		DEUTSCHE BANK & TRUST
c Term of hedge . . . . . . . . . .	28.100000000000		28.100000000000		31.100000000000
d Was the hedge superintegrated? . . . .		X		X		X
e Was the hedge terminated? . . . . . .		X		X		X

Schedule K (Form 990) 2014

Page 3

Part IV

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . . . . .		X		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? . . . . .
6 Were any gross proceeds invested beyond an available temporary period? . . . . . . . .		X		X	X
7 Has the organization established written procedures to monitor the requirements of section 148? . . .	X		X		X

Part V

Procedures To Undertake Corrective Action

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?	X		X		X

Part VI

Supplemental Information. Provide additional information for responses to questions on Schedule K (see instructions).

Return Reference	Explanation
PART I, LINE A, COLUMN (F):	DATE OF ISSUANCE OF PRIOR BOND ISSUE CURRENTLY REFUNDED: 12/22/2005
PART I, LINE B, COLUMN (F):	DATE OF ISSUANCE OF PRIOR BOND ISSUE CURRENTLY REFUNDED: 04/27/2006
PART I, LINE C, COLUMN (F):	DATE OF ISSUANCE OF PRIOR BOND ISSUE CURRENTLY REFUNDED: 12/22/2009
PART I, LINE C, COLUMN (F):	PURPOSE [CONTINUED]: FACILITIES IMPROVEMENTS AND EQUIPMENT ACQUISITION AND INSTALLATION
PART II, LINE 1, COLUMN B:	INCLUDES 6,350,000 CURRENT REFUNDED FOR TAX PURPOSES BY "C" BOND ISSUE, AND INCLUDED IN ISSUE PRICE OF "C" BOND ISSUE
PART II, LINE 1, COLUMN C:	INCLUDES RETIREMENT OF "B" BOND ISSUE CURRENT REFUNDED FOR TAX PURPOSES BY "C" BOND ISSUE
PART II, LINE 3, COLUMN C:	DIFFERENCE BETWEEN THIS FIGURE AND THAT IN PART 1, LINE C, COLUMN (E) ATTRIBUTABLE TO INVESTMENT EARNINGS
PART II, LINE 12, COLUMN C:	REPRESENTS ROUNDING AMOUNT AFTER APPLICATION OF PREVIOUSLY UNSPENT PROCEEDS TOWARD SPECIAL REDEMPTION OF "C" BONDS; SUCH AMOUNT TO BE ADDRESSED DURING SUBSEQUENT REPORTING PERIOD
PART IV, LINE 2C, COLUMN A:	DATE OF COMPUTATION WAS OCTOBER 31, 2013
PART IV, LINE 2C, COLUMN B:	DATE OF COMPUTATION WAS AUGUST 6, 2014
PART IV, LINE 4B, COLUMN B:	MORGAN STANLEY CAPITAL SERVICES LLC
PART IV, LINE 4C, COLUMN B:	TERM MEASURED FROM INCEPTION ON DECEMBER 19, 2008 THROUGH FEBRUARY 1, 2037, THE FINAL TERMINATION DATE WHICH WAS EXTENDED IN CONNECTION WITH A RESTRUCTURING OF THIS HEDGE EFFECTIVE SEPTEMBER 1, 2011
PART IV, LINE 4E, COLUMN B:	HEDGE WAS "DEEMED TERMINATED" AS OF DECEMBER 22, 2009 IN CONNECTION WITH ISSUANCE OF RELATED BONDS, IN ACCORDANCE WITH TREAS. REG. SECT. 1.148-4(H)(3)(IV)(A)
PART IV, LINE 6, COLUMN C:	GROSS PROCEEDS WERE NOT INVESTED AT A YIELD MATERIALLY HIGHER THAN THE YIELD ON THE "C" BOND ISSUE AFTER THE AVAILABLE TEMPORARY PERIOD THROUGH THE END OF THE REPORTING PERIOD

Schedule K (Form 990) 2014

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: WE WILL PROVIDE PERSONAL, ACCESSIBLE AND HIGH QUALITY CARE TO IMPROVE THE HEALTH AND WELL-BEING OF THE COMMUNITIES WE SERVE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	11
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	11
5	Total number of individuals employed in calendar year 2014 (Part V, line 2a) ......	5	1,141
6	Total number of volunteers (estimate if necessary) .............	6	200
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	207,026	288,939
9	Program service revenue (Part VIII, line 2g) .........	113,818,256	119,758,779
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	3,631,262	2,187,711
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	3,408,322	3,761,603
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	121,064,866	125,997,032
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)	67,161,367	63,949,787
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–24e)....	55,214,408	58,057,415
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	122,375,775	122,007,202
19	Revenue less expenses. Subtract line 18 from line 12.......	-1,310,909	3,989,830
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	168,802,144	179,097,623
21	Total liabilities (Part X, line 26).............	93,992,815	108,623,184
22	Net assets or fund balances. Subtract line 21 from line 20.....	74,809,329	70,474,439

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 24,352,249 including grants of $ ) (Revenue $ 50,900,809 )
	NURSING - PATIENT CARE ON AN ACUTE LEVEL TO IN/OUT PATIENTS INCLUDING INTENSIVE CARE, OBSTETRICAL, EMERGENCY, SURGICAL AND PSYCHIATRIC. IN FISCAL YEAR 2015, THERE WERE 11,948 DAYS OF CARE, 3,757 ADMISSIONS, 782 BIRTHS, AND 4,194 SURGICAL PROCEDURES.

4b	(Code: ) (Expenses $ 3,821,057 including grants of $ ) (Revenue $ 11,461,439 )
	LABORATORY - PROVIDING DIAGNOSTIC SERVICES TO INPATIENT AND OUTPATIENTS. IN FISCAL YEAR 2015, THERE WERE 301,891 LABORATORY TESTS.

4c	(Code: ) (Expenses $ 6,192,811 including grants of $ ) (Revenue $ 6,533,276 )
	PHARMACY - PROVIDING FULL PHARMACEUTICAL SERVICES TO INPATIENT AND OUTPATIENTS.

	(Code: ) (Expenses $ 68,008,826 including grants of $ ) (Revenue $ 50,863,254 )


4d	Other program services (Describe in Schedule O.)
	(Expenses $ 68,008,826 including grants of $ ) (Revenue $ 50,863,254 )
4e	Total program service expenses102,374,943

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	4,597,816	0	202,352

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)				(D) Reportable compensation from the organization (W- 2/1099-MISC)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and Title
(18) SHARON THOMAS-BOYD........................................................................ CHIEF SUPPORT & ANCILLARY SERVICES OFFICER	40.00 .......................	X			186,288	0	23,984
(19) MORAD M TEHRANI........................................................................ MD	40.00 .......................		X		463,284	0	16,269
(20) AAJAY N SHAH........................................................................ MD	40.00 .......................		X		450,578	0	20,720
(21) GUY C POWER........................................................................ MD	40.00 .......................		X		455,690	0	23,474
(22) FARID F ZAYED........................................................................ MD	40.00 .......................		X		455,669	0	20,256
(23) SUBHASH THAKUR........................................................................ MD	40.00 .......................		X		434,050	0	20,196
(24) COLLEEN KOPENHAVER........................................................................ FORMER CHIEF FINANCIAL OFFICER	0.00 .......................			X	101,738	0	0

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c		41,301
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f		247,638

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			288,939
			Business Code
2a	NET PATIENT SERVICE REVENUE		621110	119,758,779	119,758,779
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			119,758,779
3	Investment income (including dividends, interest, and other similar amounts).......			813,296			813,296
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents	246,182
b	Less: rental expenses	0
c	Rental income or (loss)	246,182
d	Net rental income or (loss).......			246,182			246,182
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	10,264,542
b	Less: cost or other basis and sales expenses	8,849,419	40,708
c	Gain or (loss)	1,415,123	-40,708
d	Net gain or (loss)..........			1,374,415			1,374,415
8a	Gross income from fundraising events (not including $ 41,301 of contributions reported on line 1c). See Part IV, line 18 ..
	a		103,808
b	Less: direct expenses ...b		51,208
c	Net income or (loss) from fundraising events..			52,600			52,600
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...
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..
Miscellaneous Revenue			Business Code
11a	CAFETERIA REVENUE		722210	370,934			370,934
b	MEANINGFUL USE INCENTIVE		900099	347,282			347,282
c	INCENTIVE BONUSES		900099	156,370			156,370
d	All other revenue ....			2,588,235			2,588,235
e	Total. Add lines 11a–11d ......			3,462,821
12	Total revenue. See Instructions......			125,997,032	119,758,779	0	5,949,314


				(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............				1
2	Savings and temporary cash investments .........			3,313,386	2	6,149,062
3	Pledges and grants receivable, net ...........				3
4	Accounts receivable, net .............			11,287,832	4	11,518,985
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net .............			3,269,676	7	1,936,861
8	Inventories for sale or use ..............			2,045,219	8	1,998,643
9	Prepaid expenses and deferred charges ..........			1,370,440	9	1,439,037
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	171,779,660
b	Less: accumulated depreciation .....	10b	71,275,953	103,535,539	10c	100,503,707
11	Investments—publicly traded securities ..........			35,163,478	11	39,945,676
12	Investments—other securities. See Part IV, line 11 .....			7,686,586	12	14,434,220
13	Investments—program-related. See Part IV, line 11 .....				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			1,129,988	15	1,171,432
16	Total assets. Add lines 1 through 15 (must equal line 34)......			168,802,144	16	179,097,623
17	Accounts payable and accrued expenses .........			10,684,952	17	13,478,485
18	Grants payable .................				18
19	Deferred revenue ................				19
20	Tax-exempt bond liabilities .............			64,195,000	20	62,480,000
21	Escrow or custodial account liability. Complete Part IV of Schedule D..				21
22	Loans and other 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 ..			10,510,731	23	10,121,491
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			8,602,132	25	22,543,208
26	Total liabilities. Add lines 17 through 25.........			93,992,815	26	108,623,184
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			74,809,329	27	70,474,439
28	Temporarily restricted net assets ...........				28
29	Permanently restricted net assets ...........				29
	Organizations that do not follow SFAS 117 (ASC 958), 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 ...........			74,809,329	33	70,474,439
34	Total liabilities and net assets/fund balances ........			168,802,144	34	179,097,623

Return Reference	Explanation
FORM 990, PART VI, SECTION B, LINE 11	A DRAFT OF THE FORM 990 IS REVIEWED BY THE CFO AND PRESIDENT/CEO.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS SUBMITTED TO EACH BOARD MEMBER ANNUALLY AND EACH MEMBER ACKNOWLEDGES RECEIPT IN WRITING S0 THAT THE MEMBERS ARE CONTINUOUSLY AWARE OF THE POLICY. IT IS THE DUTY OF THE COMPLIANCE OFFICER TO PERIODICALLY MONITOR COMPLIANCE WITH THE POLICY AND REPORT THE RESULTS OF THIS REVIEW TO THE BOARD OF DIRECTORS. AFTER THE MATERIAL INFORMATION HAS BEEN DISCLOSED AND THE POTENTIAL CONFLICT ANALYZED, IF NO CONFLICT OF INTEREST EXISTS, THE DISCLOSURE, ANALYSIS AND RESOLUTION SHALL BE DOCUMENTED AND SUBMITTED AS DIRECTED IN THE ABOVE PROCEDURE. IF A CONFLICT IS IDENTIFIED, THEN MEASURES SHALL BE INSTITUTED FOR MANAGEMENT OF THE CONFLICT. IN MOST INSTANCES, DISCLOSURE OF THE CONFLICTING OR POTENTIALLY CONFLICTING INTEREST MAY ITSELF SUFFICE TO PROTECT THE INTEGRITY OF THE ACTIVITY. IN OTHER WORDS, ONCE SUCH A CONFLICT IS FULLY DISCLOSED TO THE PERTINENT PARTIES, OFTEN THEY WILL BE ABLE TO TAKE INTO CONSIDERATION THE POSSIBLE INFLUENCE OF DISCLOSED INTEREST. FOR THOSE INSTANCES WHERE DISCLOSURE ALONE WILL NOT PROTECT THE INTEGRITY OF THE ACTIVITY, CONFLICT RESOLUTION STRATEGIES MAY INCLUDE, BUT ARE NOT LIMITED TO, THE FOLLOWING: - FULL DISCLOSURE OF POTENTIAL CONFLIECTS TO THE DECISION-MAKING BODY BEFORE ACTION IS TAKEN THAT MAY BE AFFECTED BY THE POTENTIAL CONFLICT - REMOVAL FROM A PART(S) OF THE DECISION-MAKING PROCESS - REMOVAL FROM FINAL DECISION-MAKING PROCESS - RETENTION OF EQUITY UNTIL DECISION IS COMPLETED."
FORM 990, PART VI, SECTION B, LINE 15	A BOARD SUBCOMMITTEE REVIEWS THE COMPENSATION PACKAGE ANNUALLY WITH THE ASSISTANCE OF AN INDEPENDENT CONSULTING FIRM. THE MOST RECENT YEAR THIS PROCESS WAS UNDERTAKEN WAS FISCAL YEAR ENDING MARCH 31, 2015.
FORM 990, PART VI, SECTION C, LINE 19	DOCUMENTS ARE AVAILABLE UPON REQUEST
FORM 990, PART XI, LINE 9:	CHANGE IN FAIR VALUE OF INTEREST SWAP AGREEMENTS -750,064. LOSS ON MEDIATION -7,800,000.