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        <PersonNm>KOLLI VENKATESWARA R</PersonNm>
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        <CommunityDemographicsInd>X</CommunityDemographicsInd>
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      <SupplementalInformationGrp>
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        <ExplanationTxt>PART V, SECTION B, LINE 5: FOCUS GROUPS AND P-2 COLLABORATIVE</ExplanationTxt>
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      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>NIAGARA FALLS MEMORIAL MEDICAL CENTER</FormAndLineReferenceDesc>
        <ExplanationTxt>PART V, SECTION B, LINE 11: THE MEDICAL CENTER HAS PREPARED A COMMUNITY HEALTH PROGRAM FOR NIAGARA COUNTY WITH 28 STRATEGIES TO IMPROVE HEALTH CARE. THIS PLAN WAS AIRED AT PUBLIC HEARING IN NOVEMBER 2014.</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>NIAGARA FALLS MEMORIAL MEDICAL CENTER</FormAndLineReferenceDesc>
        <ExplanationTxt>PART V, SECTION B, LINE 13B: IHA COMMERCIAL RATES USED.</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>NIAGARA FALLS MEMORIAL MEDICAL CENTER</FormAndLineReferenceDesc>
        <ExplanationTxt>PART V, SECTION B, LINE 22D: IHA COMMERCIAL RATES USED.</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART II, COMMUNITY BUILDING ACTIVITIES:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEDICAL CENTER SERVES ALL OF NIAGARA COUNTY AND PARTS OF ERIE COUNTY. THE MAJORITY OF OUR PATIENTS COME FROM THE CITY OF NIAGARA FALLS, NIAGARA FALLS IS ECONOMICALLY CHALLENGED WITH AN AGING INFRASTRUCTURE, AGING POPULATION AND VERY HIGH UNEMPLOYMENT. MORE THAN 50% OF THE POPULATION FROM NIAGARA FALLS RECEIVES SOME FORM OF GOVERNMENT ASSISTANCE AND A SIGNIFICANT PORTION OF THE CITY'S POPULATION IS UNINSURED OR UNDERINSURED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEDICAL CENTER UTILIZED THE RESERVE METHOD OF ACCOUNTING TO RECORD BAD DEBT EXPENSE. AT THE END OF EACH MONTH A SELF-PAY AGING IS SUMMARIZED BY DAYS OUTSTANDING. PATIENT BALANCE ARE THEN RESERVED BASED ON AGING CATEGORY. ACCOUNTS THAT ARE AGED OVER 60 DAYS AND BEYOND ARE RESERVED AGAINST. THE OLDER THE ACCOUNTS THE LARGER THE RESERVE UP TO 90% CAN BE RESERVED. THE RESERVE IS SUMMARIZED AND COMPARED TO WHAT IS ON THE GENERAL LEDGER EVERY MONTH. IF THE SELF-PAY BALANCES DECREASE IN A PARTICULAR MONTH THE METHODOLOGY REDUCES THE RESERVE.THE RESERVE IS THEN COMPARED TO ACTUAL ACCOUNTS WRITTEN OFF TO BAD DEBT AND CHARITY BY PATIENT ACCOUNTING STAFF. ONLY PATIENT ACCOUNTING STAFF CAN WRITE AN INDIVIDUAL ACCOUNT TO BAD DEBT AND CHARITY CARE ONLY AFTER IT HAS GONE THROUGH THE NORMAL COLLECTION PROCESS. IN ADDITION, SELF-PAY BALANCES ARE ALSO REVIEWED FOR CHARITY CARE AND DISCOUNTED CHARGES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEDICAL CENTER UTILIZED THE RESERVE METHOD OF ACCOUNTING TO RECORD BAD DEBT EXPENSE. AT THE END OF EACH MONTH A SELF-PAY AGING IS SUMMARIZED BY DAYS OUTSTANDING. PATIENT BALANCE ARE THEN RESERVED BASED ON AGING CATEGORY. ACCOUNTS THAT ARE AGED OVER 60 DAYS AND BEYOND ARE RESERVED AGAINST. THE OLDER THE ACCOUNTS THE LARGER THE RESERVE UP TO 90% CAN BE RESERVED. CHARITY CARE IS CONSIDERED A PART OF THE COMMUNITY BENEFIT. THE MEDICAL CENTER USES THE FIRM SEARCH AMERICA TO CONDUCT PRESUMPTIVE ELIGIBILITY APPROVAL OF SELF-PAY ACCOUNTS.ACCOUNTS WITH SELF-PAY BALANCES ARE SENT TO SEARCH AMERICA AND THE FIRM USES VARIOUS INCOME VERIFICATION TOOLS TO SEE IF THE PATIENT IS ELIGIBLE FOR A DISCOUNT BASED ON THE MEDICAL CENTER'S FINANCIAL ASSISTANCE POLICY.THE SLIDING FEE SCALE IS PART OF THE FINANCIAL ASSISTANCE POLICY AND THE PATIENTS ACCOUNTS ARE ADJUSTED ACCORDINGLY. THE CHARITY CARE CHARGES ARE REDUCED TO COST BASED ON RATIO OF COST TO CHARGES WHEN REPORTED ON THE ANNUAL FINANCIAL STATEMENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>PATIENT ACCOUNTS RECEIVABLE ARE PRESENTED NET OF AN ALLOWANCE FOR DOUBTFUL ACCOUNTS. THE MEDICAL CENTER PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED UPON A REVIEW OF OUTSTANDING RECEIVABLES, HISTORICAL COLLECTION INFORMATION, AND EXISTING ECONOMIC CONDITIONS. PATIENT ACCOUNTS RECEIVABLE ARE DUE 30 DAYS AFTER THE DATE OF DISCHARGE. RECEIVABLES PAST DUE MORE THAN 120 DAYS ARE CONSIDERED DELINQUENT. DELINQUENT RECEIVABLES ARE GENERALLY WRITTEN OFF BASED ON INDIVIDUAL CREDIT EVALUATION AND SPECIFIC CIRCUMSTANCES OF THE PATIENT AND OTHER THIRD PARTY PAYORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 8:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEDICAL CENTER EXPERIENCES A SHORTFALL IN MEDICARE REVENUE OVER COSTS. DESPITE THIS SHORTFALL, THE MEDICAL CENTER CONTINUES TO PROVIDE QUALITY CARE TO THE NIAGARA COMMUNITY. THIS ILLUSTRATES ONE OF THE WAYS THAT WE SUPPORT OUR MISSION - TO PROVIDE QUALITY CARE, REGARDLESS OF ABILITY TO PAY.THE TOTAL MEDICARE CHARGES (LESS MEDICARE CHARGES FOR SUBSIDIZED HEALTH SERVICES) AS REPORTED ON THE COST REPORT WERE MULTIPLIED BY THE RATIO OF COST TO CHARGES TO DETERMINE THE MEDICARE COST. THE TOTAL COST FROM THE DIRECT GME ALLOWABLE COSTS WERE SUBTRACTED FROM THE MEDICARE COST TO CALCULATE THE TOTAL MEDICARE ALLOWABLE COST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 9B:</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL AID TO INDIVIDUALS IS CONTINGENT ON COOPERATION FROM THE INDIVIDUAL TO ESTABLISH TO THE HOSPITAL'S REASONABLE SATISFACTION THAT A NEED EXISTS. PATIENTS OR THEIR LEGALLY RESPONSIBLE PARTIES ARE REQUIRED TO COOPERATE WITH THE HOSPITAL'S NEED FOR ACCURATE AND DETAILED FINANCIAL INFORMATION. THEREFORE, ANY PATIENTS SEEKING FINANCIAL AID SHALL PROVIDE THE HOSPITAL WITH FINANCIAL AND OTHER INFORMATION NEEDED TO DETERMINE ELIGIBILITY FOR FINANCIAL AID, OR TO ASSIST IN ENROLLING IN A PUBLICLY SPONSORED INSURANCE PROGRAM (E.G., MEDICAID, FAMILY HEATH PLUS, CHILD HEALTH PLUS), IF ELIGIBLE. DOCUMENTATION REQUIREMENTS SHOULD BE EASY TO FOLLOW (E.G., REQUIRE EASILY OBTAINABLE DOCUMENTS SUCH AS PAY STUBS, TAX RETURNS, MORTGAGE PAPERS, RENT RECEIPTS, ETC).</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>PART I - LINE 3C - N/APART I - LINE 6A - N/APART I - LINE 7 - THE COSTING METHODOLOGIES USED TO CALCULATE THE AMOUNTS REPORTED IN LINE 7, ARE THE SAME FOR EACH PROGRAM OR BENEFIT AND INCLUDES ALL PATIENT SEGMENTS. THE GROSS CHARGES RELATED TO EACH SEGMENT WERE MULTIPLIED BY THE RCC. THE RCC WAS CALCULATED BY DIVIDING THE PATIENT CARE CHARGES BY THE PATIENT CARE COST, AS REPORTED ON THE 2010 MEDICARE COAST REPORT. PART I - LINE 7G - THE SUBSIDIZED HEALTH SERVICES DO NO INCLUDE COSTS ATTRIBUTABLE TO A PHYSICIAN CLINIC. PART I - LINE 7F - BAD DEBT EXPENSES OF $325,893 WAS REMOVED FOR PURPOSES OF CALCULATING THE PERCENTAGE OF TOTAL EXPENSE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEDICAL CENTER ASSESSES THE HEALTH CARE NEEDS OF THE COMMUNITIES IT SERVES, IN PART, BY COMPLETING A COMMUNITY SERVICES PLAN. NIAGARA FALLS MEMORIAL MEDICAL CENTER'S 2012-2013 COMMUNITY SERVICE PLAN INCLUDES AN ASSESSMENT OF PUBLIC PRIORITIES AND MEMORIAL'S STRATEGIES FOR ADDRESSING SEVERAL PRIORITIES IDENTIFIED IN CONJUNCTION WITH THE NEW YOUR STATE DEPARTMENT OF HEALTH'S PREVENTION AGENDA. THE MEDICAL CENTER'S PRIORITIES WERE CHOSEN AS PART OF A COLLABORATIVE PROCESS INVOLVING THE NIAGARA COUNTY HEALTH DEPARTMENT AND THE OTHER HOSPITALS IN THE COUNTY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEDICAL CENTER MAKES AVAILABLE PRINTED AND VERBAL INFORMATION REGARDING ITS CHARITY CARE POLICIES. FINANCIAL COUNSELORS ASSIST PATIENTS WITH FINANCIAL AID AND MEDICAID PROGRAM APPLICATIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, LINE 5:</FormAndLineReferenceDesc>
        <ExplanationTxt>COMMUNITY BUILDING ACTIVITIES ALL FOCUS AROUND PROVIDING ACCESS TO QUALITY CARE TO THE MEDICALLY UNDERSERVED IN OUR SERVICE. THE MEDICAL CENTER FURTHERS ITS EXEMPT PURPOSE BY PROMOTING THE HEALTH OF THE COMMUNITY BY THE ELECTION OF A COMMUNITY BASED BOARD OF DIRECTORS. THE BOARD OF DIRECTORS IS REPRESENTED BY A DEDICATED AND DIVERSE GROUP OF COMMUNITY LEADERS WHOSE PURPOSE IS TO REMAIN FAITHFUL TO THE MISSION OF THE MEDICAL CENTER - TO PROVIDE HIGH QUALITY, COMPASSIONATE, ACCESSIBLE HEALTH CARE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, LINE 6:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEDICAL CENTER IS NOT PART OF A HEALTH CARE SYSTEM.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART VI, LINE 7</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEDICAL CENTER FILES A COMMUNITY BENEFIT REPORT IN NEW YORK STATE ONLY.</ExplanationTxt>
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        <ExplanationTxt>NIAGARA FALLS MEMORIAL MEDICAL CENTER SHARES THE SAME BOARD OF DIRECTORS AS ITS PARENT CORPORATION, NIAGARA AREA MEDICAL MANAGEMENT.</ExplanationTxt>
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        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. IT IS THEN PRESENTED TO THE FINANCE COMMITTEE FOR REVIEW BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <ExplanationTxt>COMPLETION OF THE CONFLICT OF INTEREST DISCLOSURE FORM IS REQUIRED ANNUALLY BY NIAGARA AREA MANAGEMENT CORPORATION (THE PARENT COMPANY) FOR ALL RELATED ENTITIES. IT IS SENT OUT ANNUALLY AND ANY CONFLICTS OF INTEREST ARE INVESTIGATED BY THE CORPORATE COMPLIANCE OFFICER.</ExplanationTxt>
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        <ExplanationTxt>EXECUTIVE COMPENSATION COMMITTEE REVIEWS MARKET RATE COMPENSATION IN LIGHT OF ANNUAL EMPLOYEE EVALUATIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>COPIES OF THE FORM 1023 AND 990 ARE PROVIDED UPON REQUEST.</ExplanationTxt>
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        <ExplanationTxt>COPIES OF FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST. GOVERNING DOCUMENTS CAN BE REVIEWED AT THE NIAGARA FALLS MEMORIAL MEDICAL CENTER'S OFFICE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE POLICY AND PROCEDURES THAT THE ORGANZIATION HAS IN PLACE FOR SELECTION OF INDEPENDENT AUDITOR AND THE OVERSIGHT OF THE AUDIT HAVE NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
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      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>