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      <Desc>AMERICAN LEGION HOSPITAL ("ALH") ENTERED INTO A SPECIAL SERVICES LEASE AGREEMENT WITH ACADIA GENERAL HOSPITAL, INC. ("AGH") A LOUISIANA NON-PROFIT CORPORATION, WHICH IS A WHOLLY OWNED SUBSIDIARY OF LAFAYETTE GENERAL HEALTH SYSTEM, INC. ("LGH") A LOUISIANA NON-PROFIT CORPORATION. AGH SEAMLESSLY CONTINUED THE MISSION OF ALH BY ASSUMING THE MANAGEMENT AND OPERATIONS OF ALH'S HOSPITAL ON JUNE 1, 2014. THIS MADE THE HOSPITAL PART OF LGH'S REGIONAL NETWORK OF FACILITIES.AGH'S ROLE IN THIS AGREEMENT IS TO PROVIDE HIGH QUALITY MEDICAL SERVICES USING THE EXPANDED RESOURCES, TECHNOLOGY, PURCHASING POWER, AND CLINICAL PROTOCAL LIGNMENT OF LGH. THE INTENT OF THIS ARRANGEMENTW AS TO PROVIDE FINANCIAL STABILITY AND LONG-TERM VIABILITY OF THE HOSPITAL FOR THE BENEFIT OF THE RESIDENTS OF THE CITY OF CROWLEY AND ACADIA PARISH. THIS WOULD ENABLE BETTER CARE TO BE DELIVERED EFFICIENTLY AND COST-EFFECTIVELY, AND IT WOULD ENSURE CONTINUED OPERATION AND ACCESS TO HOSPITAL AND EMERGENCY CARE.ALH LEASE TO AGH THE HOSPITAL BUILDINGS AND FIXTURES. THE LEASE INCLUDED ALL THE MOVABLE PROPERTY, SUCH AS EQUIPMENT, MACHINERY, COMPUTERS AND SOFTWARE EQUIPMENT. IT ALSO INCLUDED ALL INVENTORY, SUPPLIES, AND PHARMACEUTICALS. THE INITIAL TERM OF THE LEASE WILL BE TEN YEARS WITH FOUR OPPORTUNITIES TO RENEW THE LEASE FOR FICE YEAR PERIODS. AT THE TERMINATION OF THE LEASE THE MOVABLE PROPERTY WILL REVERT TO ALH.AS PART OF THIS LEASE AGREEMENT ALH ASSISGNED TO AGH ITS CONTRACTS, LEASES, PERMITS, AND LICENSES TO THAT AGH COULD OPERATE THE FACILITY. ALH ALSO ASSIGNED TO AGH ITS ACCOUNTS RECEIVABLE FOR SERVICES RENDERED IN ORDER TO FACILITATE THE COLLECTION OF THE BILLS, OAGH ALSO ASSUMED THE ACCOUNTS PAYABLE FOR MATERIALS, SERVICES,AND SUPPLIES. THERE IS NOT ISSUE WITH PRIVATE INUREMENT SINCE AGH IS A NONPROFIT HOSPITAL CONTINUING THE SAME MISSION.</Desc>
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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
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      <AuditCommitteeInd>1</AuditCommitteeInd>
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        </RecipientBusinessName>
        <USAddress>
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          <CityNm>INDIANAPOLIS</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46206</ZIPCd>
        </USAddress>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>DONATION TO ACADIA POST 15</PurposeOfGrantTxt>
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          <BusinessName>
            <BusinessNameLine1Txt>ASSURED PARTNERS</BusinessNameLine1Txt>
          </BusinessName>
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        <TransactionDesc>STEPHEN STEFANSKI, JR., SON OF STEPHEN STEFANSKI, IS THE ORGANIZATION'S INSURANCE AGENT. MR. STEFANSKI RECUSES HIMSELF FROM ANY DECISION PERTAINING TO THE RENEWAL OF THESE INSURANCE POLICIES.</TransactionDesc>
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        <ExplanationTxt>AMERICAN LEGION HOSPITAL IS A NOT-FOR-PROFIT ORGANIZATION. MEMBERS OF THE AMERICAN LEGION POST #15 ARE AUTOMATICALLY MEMBERS OF THE AMERICAN LEGION HOSPITAL CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE AMERICAN LEGION HOSPITAL CORPORATION ELECT THE BOARD OF DIRECTORS OF THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S CEO PROVIDES THE CPA FIRM WITH ALL THE INFORMATION NEEDED TO PREPARE THE FORM 990. UPON COMPLETION OF THE RETURN, THE CEO REVIEWS THE FORM AND PROVIDES ANY NECESSARY CHANGES BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TRANSACTIONS ARE ALL ENTERED INTO AT FAIR MARKET VALUE WITH THE CORRESPONDING BOARD MEMBERS ABSTAINING FROM VOTING ON ITEMS FOR WHICH A CONFLICT OF INTEREST EXISTS. THE ORGANIZATION'S ADMINISTRATION REVIEWS ALL TRANSACTIONS TO EVALUATE WHETHER CONFLICTS OF INTEREST EXIST AND TAKES APPROPRIATE ACTION WHEN NECESSARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO IS BASED ON SURVEY DATA OF HOSPITAL SERVICE ORGANIZATIONS SIMILAR TO AMERICAN LEGION HOSPITAL. ALL CONTRACTUAL CHANGES, INCLUDING INCREASES IN SALARY OF THE ORGANIZATION'S CEO, ARE REVIEWED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS APPROVES ALL CONTRACT CHANGES, INCLUDING INCREASES IN SALARY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>PROFESSIONAL ARTS CENTER INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
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          <CityNm>CROWLEY</CityNm>
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        <PrimaryActivitiesTxt>RENTAL OF MEDICAL OFFICES</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>LA</LegalDomicileStateCd>
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        <EntityTypeTxt>C</EntityTypeTxt>
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        <ShareOfEOYAssetsAmt>46389</ShareOfEOYAssetsAmt>
        <OwnershipPct>0.67000</OwnershipPct>
        <ControlledOrganizationInd>1</ControlledOrganizationInd>
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      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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</Return>