2012-04-25T16:33:53-05:00 2011-06-30 PLANTE & MORAN PLLC 750 TRADE CENTRE WAY STE 300 PORTAGE MI 49002 990 2010-07-01 381369611 PORT HURON HOSPITAL PORT 8109875000 1221 PINE GROVE AVENUE PORT HURON MI 48060 JOHN LISTON 8109875000 2012-04-12 1 CAROL LALONDE CPA 2695674500 2010 2016-02-24 21:20:13Z THOMAS DEFAUW 1221 PINE GROVE AVENUE PORT HURON MI 48060 194861027 0 X WWW.PORTHURONHOSPITAL.ORG X 1879 MI PROVISION OF ACUTE MEDICAL CARE. TO BE A LEADER IN HEALING, AND YOUR PARTNER IN HEALTH. 18 16 1696 271 2161010 -1400155 296889 1203379 170339895 171454306 1152025 1865147 1996549 1809677 173785358 176332509 0 0 0 0 77880661 82444535 0 0 0 84995297 86068615 162875958 168513150 10909400 7819359 147258456 152569124 111007610 95385108 36250846 57184016 X PROVISION OF ACUTE MEDICAL CARE 0 0 131236496 169944894 FOR THE YEAR ENDED JUNE 30, 2011, PORT HURON HOSPITAL PROVIDED HEALTH CARE SERVICES TO THE POOR AND TO THE BROADER COMMUNITY FOR WHICH THE COST OF PROVIDING SUCH SERVICES EXCEEDED THE RELATED REVENUE. CHARITY CARE IN THE AMOUNT OF $2,942,233 WAS PROVIDED DURING THE YEAR. PORT HURON HOSPITAL PROVIDED $290,548,590 IN THIRD PARTY DISCOUNTS. IN TOTAL, THIS REPRESENTS 62.6% PERCENT OF THE GROSS PATIENT REVENUE FOR THIS YEAR.PORT HURON HOSPITAL ALSO PROVIDED THE COMMUNITY WITH OPPORTUNITIES TO PARTICIPATE IN NUMEROUS EDUCATIONAL, WELLNESS, SCREENING, AND SUPPORTIVE PROGRAMS AT EITHER NO COST OR AT A NOMINAL CHARGE. THE HOSPITAL PROVIDED A TOTAL OF 831 PROGRAMS TO APPROXIMATELY 47,732 PEOPLE OF THE COMMUNITY. 131236496 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 1 125 0 1 1696 1 1 1 0 0 0 0 0 0 0 0 0 X 18 16 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MI X JOHN LISTON CFO 8109893737 1221 PINE GROVE AVENUE PORT HURON MI 48060 KAREN NIVER MD 3.00 X X 0 0 0 MONA ARMSTRONG 3.00 X X 0 0 0 JOHN OGDEN 3.00 X X 0 0 0 DAVID C WHIPPLE 3.00 X X 0 0 0 JOHN LISTON 40.00 X X X 286879 0 29112 MIKE TURNBULL 1.00 X 0 0 0 RONDA RYAN 1.00 X 0 0 0 BR REDDY MD 1.00 X 0 0 0 CLARE SCHEURER MD 1.00 X 0 0 0 TIM REGAN 1.00 X 0 0 0 FRANKLIN MORTIMER II 1.00 X 0 0 0 JOHN V BROOKS MD 1.00 X 0 0 0 GEORGE STOMMEL 1.00 X 0 0 0 BASHAR SAMMAN MD 1.00 X 0 0 0 JAMES MARSH 1.00 X 0 0 0 KARL TOMION 1.00 X 0 0 0 BASSAM H NASR MD 1.00 X 0 0 0 SAMIR ALSAWAH MD 1.00 X 0 0 0 DAVID A THOMPSON 1.00 X 0 0 0 THOMAS D DEFAUW 40.00 X X 597028 0 61934 KATHLEEN METCALF 40.00 X 281224 0 675 DR MICHAEL TAWNEY 40.00 X X 344432 0 47981 DAVID MCEWEN 40.00 X 248521 0 47407 MARYANN BARNES 40.00 X 242668 0 9999 GARY LEROY 40.00 X 362940 0 15771 JENNIFER MONTGOMERY 40.00 X 0 0 0 DORIS SEIDL 40.00 X 0 0 0 BRIAN BARKLEY 40.00 X 247484 0 0 TIMOTHY VANHOWE 40.00 X 255233 0 0 TROY REED 40.00 X 227323 0 0 JOHN MITCHELL MD 40.00 X 269143 0 0 THOMAS BROZOVICH MD 40.00 X 223446 0 11653 3586321 0 224532 59 0 1 0 MICHIGAN CO-TENANCY LABORATORY 300 WEST TEXTILE ROAD ANN ARBOR MI 48108 LAB TESTING 752341 AMERICAN HEALTHCARE STAFFING ASSOCIATION PO BOX 945 TRAVERSE CITY MI 49684 CONTRACTED LABOR 575038 SCAN MEDICAL SERVICES PO BOX 96 NORTH BRANCH MI 48461 CONTRACTED LABOR 398377 BLUE WATER PATHOLOGY PC PO BOX 77556 DETROIT MI 48277 LAB SERVICES 327235 ALLIANCE-HNV PETCT SERVICES LLC PO BOX 402209 ATLANTA GA 30384 PET/CT SERVICES 242400 15 1203379 2920 1203379 PATIENT REVENUE 621500 168397484 168397484 LABORATORY 621500 1997128 487716 1509412 OPERATING REVENUE 621500 1059694 1059694 171454306 1473181 1473181 39720 24418 15302 15302 15302 18867885 28181 18218659 285441 649226 -257260 391966 391966 LAUNDRY 812300 816577 651598 164979 CAFETERIA 722210 816172 816172 MISCELLANEOUS 900099 161626 161626 1794375 176332509 169944894 2161010 3023226 2748551 2748551 61799498 56887237 4912261 6023184 5330518 692666 7119520 6552049 567471 4753782 4207097 546685 98359 98359 88438 88438 555366 555366 12923955 8714455 4209500 331714 4393 327321 1003865 1003865 5304030 53042 5250988 75633 3386 72247 143061 108923 34138 1148420 1148420 8821216 8821216 935162 935162 SUPPLY & MINOR EQUIP 30890885 30096216 794669 PROVISION FOR BAD DEBTS 11886478 11886478 QAAP TAX 4003367 4003367 EQUIP REPAIR & MAINT 2442334 2276330 166004 UTILITIES 1637047 1637047 3779285 2475460 1303825 168513150 131236496 37276654 0 30697197 24313909 22947795 26488103 5691494 7968796 12550065 12369515 4367192 4717804 2718252 2806897 150095550 105108146 42830546 44987404 11819481 14665201 9698459 9715170 3937975 4536325 147258456 152569124 76067813 61501420 22685326 20124635 204763 757267 12049708 13001786 111007610 95385108 X 36250846 57184016 36250846 57184016 147258456 152569124 X 7819359 13113811 X X 0 1 1 X 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 16274 16274 0 EXPLANATION OF OTHER LOBBYING ACTIVITIES: PART II-B, LINE 1I: A PORTION OF DUES PAID TO MHA AND AHA ARE ALLOCATED TO LOBBYING EXPENSES. 2132711 2132711 76443089 57553556 18889533 658773 288649 370124 62255800 43221442 19034358 8605177 4044499 4560678 44987404 CASH AND MARKETABLE SECURITIES RESTRICTED FOR CONSTRUCTION AND DEBT SERVICE 4447483 F INVESTMENT IN OTHER ENTITIES 5267687 F 9715170 CLAIM LIABILITY 10742000 COST REPORT SETTLEMENT PAYABLE 2259786 13001786 176332509 168513150 7819359 4361675 8752136 13113811 20933170 PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN ADDITIONAL MINIMUM PENSION LIABILITY 8,752,136. 1 1 1 X 1 X 1 1 1 0 1 1 1 443 940844 940844 0.00600 3 2410 25236304 24555900 680404 0.00430 1 9 110118 8000 102118 0.00070 5 2862 26287266 24563900 1723366 0.01100 791 44905 707343 52877 654466 0.00420 1 185985 185985 0.00120 37 10778 10778 0.00010 829 44905 904106 52877 851229 0.00550 834 47767 27191372 24616777 2574595 0.01650 1 450 207 207 0.00000 2 407 725 725 0.00000 3 857 932 932 1 3800963 1059165 60492878 61173708 -680830 X 1 1 1 1 PORT HURON HOSPITAL

1221 PINE GROVE AVENUE PORT HURON MI 48060

X X X NOT REQUIRED 1 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 $ 11886478. PART II: N/A PART III, LINE 4: THE COSTING METHODOLOGY USED IS THE COST TO CHARGE RATIO IN DETERMINING THE BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY. PART III, LINE 8: THE COSTING METHODOLOGY USED IS THE COST TO CHARGE RATIO IN DETERMINING THE MEDICARE ALLOWABLE COSTS OF CARE. PART III, LINE 9B: IF A PATIENT PARTICIPATES IN THE CHARITY CARE PROCESS, THE ACCOUNT IS WRITTEN OFF THE CHARITY AS PER THE CHARITY CARE PROCESS. HOWEVER, IF THE PATIENT IS NON-PARTICIPATIVE IN THE CHARITY CARE PROCESS, THE NORMAL COLLECTION PROCESS WILL ENSUE. PART VI, LINE 2: THE HOSPITAL ASSESSES HEALTH CARE NEEDS OF THE COMMUNITIES IT SERVES BY VARIOUS ONGOING AND AD HOC PROCESSES:-PARTICIPATION IN PERIODIC (ST. CLAIR) COUNTYWIDE NEEDS ASSESSMENT COORDINATED BY ST. CLAIR COUNTY HEALTH DEPARTMENT.-ANNUAL GAP ANALYSIS OF OUTMIGRATION FOR HEALTH CARE SERVICES THROUGH THE MICHIGAN INPATIENT DATA BASE.-PERIODIC CONSUMER PERCEPTION AND PREFERENCES SURVEYS CONDUCTED BY INDEPENDENT PROFESSIONAL SURVEY FIRMS, E.G. EPIC - MRA, LANSING, MI.-ANNUAL 10-STEP STRATEGIC PLANNING PROCESS INCLUDING STRATEGIC PLANNING EVENTS INVOLVING TRUSTEES, PHYSICIANS, AND MANAGEMENT TO REVIEW ENVIRONMENTAL ASSESSMENTS AND KEY STAKEHOLDER FEEDBACK TOWARD DEVELOPING HOSPITAL INITIATIVES FOR THE NEXT OPERATING CYCLE.-HOSPITAL-SPONSORED ADVISORY AND MEMBERSHIP GROUPS SUCH AS "55 PLUS" AND "WOMEN'S WELLNESS ADVISORY TEAM" WHICH PROVIDE INPUT AS TO HOSPITAL DIRECTION ON BETTER ADDRESSING COMMUNITY HEALTH NEEDS.-COMMITMENT TO ONGOING CONTINUOUS IMPROVEMENT. FOR OVER 20 YEARS, THE HOSPITAL HAS BEEN COMMITTED TO THE PRINCIPLE OF CONTINUOUS IMPROVEMENT. APPLIED TO ONGOING MANAGEMENT PLANNING, NUMEROUS OPPORTUNITIES TO BETTER SERVE OUR COMMUNITIES HAVE BEEN IDENTIFIED AND PURSUED. SEVERAL OF THOSE PURSUITS CONTINUE TODAY AND ARE ENUMERATED ON THE IRS 990 SCHEDULE H WORKSHEET INCLUDED HERE: BREATHER'S CLUB, A SERVICE UNDER 55 PLUS MEETING THE DESPERATE NEEDS OF COPD SUFFERERS FOR SUPERVISED EXERCISE; THE LANG (HEALTH) LIBRARY INCORPORATED INTO THE HOSPITAL ENTRANCE ATRIUM PROVIDED SPECIAL HEALTH INFORMATION RESOURCES TO SCHOOLS, EDUCATORS, AND HEALTH CARE PROFESSIONALS; TODAY'S HEALTH WEEKLY HEALTH INFORMATION TELEVISION SHOW OVER THE LOCAL CABLE CHANNEL; AND HEALTH ACCESS, OUR HEALTH INFORMATION AND REFERRAL SERVICE OPERATING 80 HOURS PER WEEK, STAFFED BY RNS AND FIELDING 34,000 CALLS PER YEAR.-PARTICIPATION IN AD HOC COMMUNITY INITIATIVES FOR THE PURPOSE OF ADDRESSING SPECIFIC COMMUNITY HEALTH GAPS SUCH AS (1) RECENT UNITED WAY - ST. CLAIR COUNTY HEALTH DEPARTMENT INITIATIVE ON ESTABLISHING AN ADULT INDIGENT DENTAL CLINIC, AND (2) HELMET SAFETY INITIATIVE DEVELOPED THOUGH PHH FOUNDATION'S COMMUNITY BENEFIT COMMITTEE THAT INCLUDED SCHOOL DISTRICT AND POLICE REPRESENTATIVES. PART VI, LINE 3: THE HOSPITAL HAS BROCHURES AVAILABLE FOR PATIENTS REGARDING THEIR OPTIONS. THE HOSPITAL ALSO COMMUNICATES THAT A PATIENT MAY CALL IF THEY NEED FINANCIAL ASSISTANCE VIA PHONE CALLS AND BILLING STATEMENTS. THE HOSPITAL HAS A REPRESENTATIVE THAT IS WILLING TO WORK WITH THE PATIENTS TO HELP THEM TRY TO GET INSURANCE OR OTHER FORMS OF ASSISTANCE. PART VI, LINE 4: PORT HURON HOSPITAL AND ITS AFFILIATES SERVE A THREE-SIDED MARKET, LIMITED TO THE EAST BY LAKE HURON AND THE ONATRIO, CA BORDER. THAT MARKET IS DESCRIBED GENERALLY AS ST. CLAIR COUNTY, SANILAC COUNTY, PLUS LESSER PARTS OF FOUR CONTINUOUS COUNTIES: HURON, LAPEER, TUSCOLA, AND MACOMB. THIS AREA IS LARGELY RURAL WITH THE LARGEST CITY, PORT HURON, CLAIMING A POPULATION OF AROUND 36,000. SOME 25-30% OF WORKERS WHO RESIDE IN ST. CLAIR COUNTY COMMUTE OUT OF COUNTY TO JOBS. IN TOTAL, THE MARKET INCLUDES APPROXIMATELY 220,000 RESIDENTS, OF WHOM THREE QUARTERS RESIDE IN ST. CLAIR COUNTY.OUR MARKET FOLLOWS THE STATE AVERAGES DEMOGRAPHICALLY WITH SOME EXCEPTIONS: A LOWER PERCENTAGE OF AFRICAN-AMERICANS, A HIGHER PERCENTAGE OF NATIVE-AMERICANS, A LOWER AVERAGE HOUSEHOLD INCOME, A HIGHER PERCENTAGE OF OVER AGE 65 POPULATION. PART VI, LINE 6: N/A REPORTS FILED WITH STATES PART VI, LINE 7 MI X X 1 1 X X X X 0 1 0 0 0 0 0 0 0 JOHN LISTON 237328 0 44480 0 5071 0 11395 0 17717 0 315991 0 0 0 THOMAS D DEFAUW 425165 0 121600 0 50263 0 42015 0 19919 0 658962 0 0 0 KATHLEEN METCALF 256934 0 24290 0 0 0 0 0 675 0 281899 0 0 0 DR MICHAEL TAWNEY 286203 0 50200 0 8029 0 20378 0 27603 0 392413 0 0 0 DAVID MCEWEN 205549 0 38040 0 4932 0 27545 0 19862 0 295928 0 0 0 MARYANN BARNES 198136 0 38060 0 6472 0 1705 0 8294 0 252667 0 0 0 GARY LEROY 152450 0 25000 0 185490 0 650 0 15121 0 378711 0 0 0 BRIAN BARKLEY 247484 0 0 0 0 0 0 0 0 0 247484 0 0 0 TIMOTHY VANHOWE 255233 0 0 0 0 0 0 0 0 0 255233 0 0 0 TROY REED 227323 0 0 0 0 0 0 0 0 0 227323 0 0 0 JOHN MITCHELL MD 269143 0 0 0 0 0 0 0 0 0 269143 0 0 0 THOMAS BROZOVICH MD 223446 0 0 0 0 0 0 0 11653 0 235099 0 0 0 PART I, LINE 1A HEALTH CLUB BENEFITS WERE PROVIDED TO THE CHIEF EXECUTIVE OFFICER AND TREATED AS TAXABLE COMPENSATION. PART I, LINE 4B THOMAS DEFAUW AND JOHN LISTON CONTRIBUTED $36,044 AND $11,085, RESPECTIVELY, TO A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN. PART I, LINE 6 PORT HURON HOSPITAL OFFERS AN ANNUAL INCENTIVE PROGRAM TO THE EXECUTIVE TEAM (PRESIDENT/CEO AND VICE-PRESIDENTS). THE EXECUTIVE COMPENSATION COMMITTEE OVERSEES THE ESTABLISHMENT, IMPLEMENTATION, AND APPROVAL OF THE INCENTIVE PROGRAMS. THE ANNUAL INCENTIVE PROGRAM PLAN CONTAINS 2 SETS OF MEASURES: CIRCUIT BREAKER AND ORGANIZATION INCENTIVE PROGRAM MEASURERS, STANDARDS, AND WEIGHTS. CIRCUIT BREAKER MEASURERS INCLUDE BOTH PATIENT SATISFACTION AND OERPATING INCOME PLUS A RESERVE FOR INCENTIVE COMPENSATION. THE SECOND SET OF MEASURES INCLUDES UP TO 5 MEASURES IMPORTANT TO THE ORGANIZATION. THE INCENTIVE PAYOUT IS CALCULATED AS A PERCENTAGE OF BASE SALARY, FROM A RANGE OF PERCENTAGES. THE PRESIDENT/CEO INCENTIVE RANGES FROM 18.5% TO 37% AND THE VICE PRESIDENTS RANGE FROM 12% TO 24%. FAILURE TO PREFORM AT BELOW THRESHOLD LEVELS FOR THE CIRCUIT BREAKER MEASURES RESULTS IN A CURTAILED OR ELIMINATED INCENTIVE PAYMENT. MICHIGAN STATE HOSPITAL FINANCE AUTHORITY 382889417 59465HKZ8 2009-05-12 14645000 RENOVATIONS, EQUIPMENT, CURRENT REFUNDING 0 0 0 MICHIGAN FINANCE AUTHORITY 800596186 59447PDV0 2011-03-24 23815000 RENOVATIONS, EQUIPMENT, CURRENT REFUNDING 0 0 0 3743513 14646582 192540 5728635 8060193 665215 2012 1 0 0 1 452694 23815297 50291 195084 391587 12522332 10656003 2013 1 0 0 1 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 PHYSICIAN INVESTMENT GROUP BASSAM H. NASR, MD, BOARD MEMBER OF PHH AND PART OWNER 54000 RENTAL/LEASE SLEEP CENTER 0 FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THIS CORPORATION IS BLUE WATER HEALTH SERVICES CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBER SHALL HAVE THE EXCLUSIVE RIGHT TO APPOINT AND REMOVE MEMBERS OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 WAS PROVIDED TO THE BOARD FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C ALL TRUSTEES AND DIRECTORS ANNUALLY COMPLETE THE CONFLICT OF INTEREST POLICY. THE GOVERNANCE REVIEWS THE CONLFICT OF INTEREST POLICY ANNUALLY AND DISCLOSES ANY POTENTIAL CONFLICTS AT THAT TIME. ANY PERCEIVED OR POTENTIAL CONFLICTS ARE SHARED WITH THE BOARD CHAIR AND VICE-CHAIR FOR ANY DISCUSSION OR ACTION IF A CONFLICT SHOULD ARISE. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMPENSATION COMMITTEE IS A SUBCOMMITTEE OF THE BOARD OF DIRECTORS RESPONSIBLE FOR ANNUALLY EVALUATING THE PERFORMANCE AND COMPENSATION OF THE CHIEF EXECUTIVE OF THE CORPORATION. THEY ARE RESPONSIBLE FOR ENSURING PORT HURON HOSPITAL CAN ATTRACT, RETAIN AND MOTIVATE TALENTED EXECUTIVES WHO ARE ENTRUSTED TO ACHIEVE PERFORMANCE OBJECTIVES AND TO FULFILL THE HOSPITALS MISSION. THE COMMITTEE UTILIZES THE SERVICES OF AN INDEPENDENT CONSULTANT TO ANALYZE TOTAL REMUNERATION AND COMPARATIVE STUDIES TO ENSURE TOTAL COMPENSATION IS REASONABLE AND COMPETITIVE. THE MOST RECENT YEAR THIS PROCESS WAS UNDERTAKEN WAS FISCAL YEAR 2011. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 4,361,675. CHANGE IN ADDITIONAL MINIMUM PENSION LIABILITY 8,752,136. TOTAL TO FORM 990, PART XI, LINE 5: 13,113,811. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES FROM PRIOR YEAR. BLUE WATER HEALTH SERVICES CORPORATION 1221 PINE GROVE AVENUE PORT HURON MI 48060 382453295 MANAGEMENT CORP MI 501(C)(3) LINE 9 N/A 0 PORT HURON HOSPITAL FOUNDATION PO BOX 5011 PORT HURON MI 48061 382777750 SUPPORTING ORG MI 501(C)(3) LINE 11A, I PORT HURON HOSPITAL 1 MARWOOD MANOR NURSING HOME PO BOX 5011 PORT HURON MI 48061 382683251 NURSING HOME MI 501(C)(3) LINE 9 BLUE WATER HEALTH SERVICES 1 PARKVIEW PROPERTY MANAGEMENT CORP PO BOX 5011 PORT HURON MI 48061 382467310 MANAGEMENT CORP MI 501(C)(3) LINE 11A, I PORT HURON HOSPITAL 1 WILLOW ENTERPRISES PO BOX 5011 PORT HURON MI 48061 382491659 RENT/SALE OF MEDICAL EQUIPMENT MI PORT HURON HOSPITAL C 93148 3342623 1.00000 0 0 1 0 0 0 0 0 1 1 1 1 0 1 0 1 0 0 PARKVIEW PROPERTY MANAGEMENT CORP J 777055 FMV PORT HURON HOSPITAL FOUNDATION C 1203379 CASH PORT HURON HOSPITAL FOUNDATION P 133717 ALLOCATION OF COST PARKVIEW PROPERTY MANAGEMENT CORP K 219581 ALLOCATION OF COST MARWOOD MANOR NURSING HOME N 50734 ALLOCATION OF COST MARWOOD MANOR NURSING HOME K 352859 ALLOCATION OF COST WILLOW ENTERPRISES K 68924 ALLOCATION OF COST WILLOW ENTERPRISES N 2514782 CONTRACT WILLOW ENTERPRISES J 54956 LEASE AGREEMENT WILLOW ENTERPRISES O 1370716 ACTUAL COST