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        <ProgramServices>6223824</ProgramServices>
        <ManagementAndGeneral>45714</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <PensionPlanContributions>
        <Total>43447</Total>
        <ManagementAndGeneral>43447</ManagementAndGeneral>
      </PensionPlanContributions>
      <OtherEmployeeBenefits>
        <Total>8482</Total>
        <ProgramServices>8482</ProgramServices>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>431917</Total>
        <ProgramServices>428902</ProgramServices>
        <ManagementAndGeneral>3015</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesManagement>
        <Total>1984038</Total>
        <ManagementAndGeneral>1984038</ManagementAndGeneral>
      </FeesForServicesManagement>
      <FeesForServicesAccounting>
        <Total>25000</Total>
        <ManagementAndGeneral>25000</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <Advertising>
        <Total>29068</Total>
        <ManagementAndGeneral>29068</ManagementAndGeneral>
      </Advertising>
      <Occupancy>
        <Total>3900313</Total>
        <ManagementAndGeneral>3900313</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>54484</Total>
        <ProgramServices>37468</ProgramServices>
        <ManagementAndGeneral>17016</ManagementAndGeneral>
      </Travel>
      <DepreciationDepletion>
        <Total>3294</Total>
        <ProgramServices>3294</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>720624</Total>
        <ManagementAndGeneral>720624</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>CONTRACT SERVICES</Description>
        <Total>2210924</Total>
        <ProgramServices>2062113</ProgramServices>
        <ManagementAndGeneral>148811</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBTS</Description>
        <Total>1315578</Total>
        <ProgramServices>1315578</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <Total>1145487</Total>
        <ProgramServices>1133511</ProgramServices>
        <ManagementAndGeneral>11976</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TAXES AND LICENSES</Description>
        <Total>258495</Total>
        <ManagementAndGeneral>258495</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FOOD EXPENSE</Description>
        <Total>166566</Total>
        <ProgramServices>133882</ProgramServices>
        <ManagementAndGeneral>32684</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>377891</Total>
        <ProgramServices>184639</ProgramServices>
        <ManagementAndGeneral>193252</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>18945146</Total>
        <ProgramServices>11531693</ProgramServices>
        <ManagementAndGeneral>7413453</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>587153</BOY>
        <EOY>437699</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>3370608</BOY>
        <EOY>3255906</EOY>
      </AccountsReceivable>
      <InventoriesForSaleOrUse>
        <BOY>111998</BOY>
        <EOY>107494</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>99038</BOY>
        <EOY>89319</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>37623</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>14825</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>26093</BOY>
        <EOY>22798</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>3416460</BOY>
        <EOY>3087835</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>7611350</BOY>
        <EOY>7001051</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>422502</BOY>
        <EOY>1077934</EOY>
      </AccountsPayableAccruedExpenses>
      <OtherLiabilities>
        <BOY>5517860</BOY>
        <EOY>4105220</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>5940362</BOY>
        <EOY>5183154</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>1670988</BOY>
        <EOY>1817897</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>1670988</BOY>
        <EOY>1817897</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>7611350</BOY>
        <EOY>7001051</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>146909</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <Hospital170b1Aiii>X</Hospital170b1Aiii>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc1039700001">
      <Volunteers>0</Volunteers>
      <PaidStaffOrManagement>0</PaidStaffOrManagement>
      <MediaAdvertisements>0</MediaAdvertisements>
      <MailingsMembers>0</MailingsMembers>
      <PublicationsOrBroadcast>0</PublicationsOrBroadcast>
      <GrantsOtherOrganizations>0</GrantsOtherOrganizations>
      <DirectContactLegislators>1</DirectContactLegislators>
      <DirectContactLegislatorsAmount>3375</DirectContactLegislatorsAmount>
      <RalliesDemonstrations>0</RalliesDemonstrations>
      <OtherActivities>0</OtherActivities>
      <TotalLobbyingExpendituresIIB>3375</TotalLobbyingExpendituresIIB>
      <NotDescribedIn501c3>0</NotDescribedIn501c3>
      <Form990ScheduleCPartIV>
        <Identifier>EXPLANATION OF OTHER LOBBYING ACTIVITIES:</Identifier>
        <ReturnReference>PART II-B, LINE 1I:</ReturnReference>
        <Explanation>THIS REPRESENTS THE PERCENTAGE OF DUES PAID TO MHA AND AHA THAT IS IN TURN USED FOR LOBBYING PURPOSES.</Explanation>
      </Form990ScheduleCPartIV>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>37623</OtherCostOrOtherBasis>
        <Depreciation>14825</Depreciation>
        <BookValue>22798</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>22798</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>OTHER ASSETS/INTANGIBLES</Description>
        <BookValue>1766731</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>RELATED PARTY RECEIVABLES</Description>
        <BookValue>1321104</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>3087835</TotalBookValueOtherAssets>
      <OtherLiabilities>
        <Description>RELATED PARTY PAYABLES</Description>
        <Amount>4105220</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>4105220</TotalOfAmounts>
      <TotalRevenue>19092055</TotalRevenue>
      <TotalExpenses>18945146</TotalExpenses>
      <ExcessOrDeficitForYear>146909</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>146909</ExcessOrDeficitPerFS>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>RUSH HEALTH SYSTEMS, INC. AND THE AFFILIATES ARE NON-PROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON THEIR INCOME UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE. THE SUBSIDIARIES, HOWEVER, ARE TAXABLE CORPORATIONS AND FILE CORPORATE INCOME TAX RETURNS. THE HEALTH SYSTEM FOLLOWS THE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE HEALTH SYSTEM'S CONSOLIDATED FINANCIAL STATEMENTS THAT PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS BEEN MET. THE GUIDANCE ALSO ADDRESSES DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. MANAGEMENT HAS DETERMINED THAT THIS GUIDANCE HAD NO MATERIAL EFFECT ON THE CONSOLIDATED FINANCIAL STATEMENTS. THE HEALTH SYSTEM'S POLICY IS TO RECOGNIZE INTEREST RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE AND PENALTIES IN GENERAL AND ADMINISTRATIVE EXPENSES. THERE WERE NO INTEREST OR PENALTIES RECOGNIZED ON THE CONSOLIDATED STATEMENTS OF OPERATIONS AND CHANGES IN NET ASSETS AS A RESULT OF THIS GUIDANCE. GENERALLY, TAX RETURNS FOR YEARS ENDED DECEMBER 31, 2007, AND THEREAFTER REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. DEFERRED TAXES ARE PROVIDED ON A LIABILITY METHOD WHEREBY DEFERRED TAX ASSETS ARE RECOGNIZED FOR DEDUCTIBLE TEMPORARY DIFFERENCES AND OPERATING LOSS AND TAX CREDIT CARRYFORWARDS AND DEFERRED TAX LIABILITIES ARE RECOGNIZED FOR TAXABLE TEMPORARY DIFFERENCES. TEMPORARY DIFFERENCES ARE THE DIFFERENCES BETWEEN THE REPORTED AMOUNTS OF ASSETS AND LIABILITIES AND THEIR TAX BASES. THE SUBSIDIARIES' TEMPORARY DIFFERENCES RELATE PRIMARILY TO PROPERTY AND EQUIPMENT AND NET OPERATING LOSS CARRYFORWARDS. DEFERRED TAX ASSETS ARE REDUCED BY A VALUATION ALLOWANCE WHEN, IN THE OPINION OF MANAGEMENT, IT IS MORE-LIKELY-THAN-NOT THAT SOME PORTION OR ALL OF THE DEFERRED TAX ASSETS WILL NOT BE REALIZED. DEFERRED TAX ASSETS AND LIABILITIES ARE ADJUSTED FOR THE EFFECTS OF CHANGES IN TAX LAWS AND RATES ON THE DATE OF ENACTMENT.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleH documentId="RetDoc1041500001">
      <CharityCarePolicy>1</CharityCarePolicy>
      <WrittenPolicy>1</WrittenPolicy>
      <FPGReferenceFreeCare>1</FPGReferenceFreeCare>
      <Pcent150>X</Pcent150>
      <FPGReferenceDiscountedCare>1</FPGReferenceDiscountedCare>
      <Pcent200D>X</Pcent200D>
      <FreeDiscCareMedicallyIndigent>1</FreeDiscCareMedicallyIndigent>
      <AmountsBudgetedForCharityCare>1</AmountsBudgetedForCharityCare>
      <ExpensesExceededBudget>1</ExpensesExceededBudget>
      <UnableToProvideCare>0</UnableToProvideCare>
      <AnnualCommunityBenefitReport>0</AnnualCommunityBenefitReport>
      <CharityCareAtCost>
        <TotalCommunityBenefitExpense>883382</TotalCommunityBenefitExpense>
        <NetCommunityBenefitExpense>883382</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.05010</PercentOfTotalExpense>
      </CharityCareAtCost>
      <UnreimbursedMedicaid>
        <TotalCommunityBenefitExpense>2629333</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>2670140</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>-40807</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.00000</PercentOfTotalExpense>
      </UnreimbursedMedicaid>
      <UnreimbursedCosts>
        <TotalCommunityBenefitExpense>18598</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>13397</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>5201</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.00030</PercentOfTotalExpense>
      </UnreimbursedCosts>
      <TotalCharityCare>
        <TotalCommunityBenefitExpense>3531313</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>2683537</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>847776</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.05040</PercentOfTotalExpense>
      </TotalCharityCare>
      <SubsidizedHealthServices>
        <TotalCommunityBenefitExpense>2316701</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>577832</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>1738869</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.09860</PercentOfTotalExpense>
      </SubsidizedHealthServices>
      <CashAndInKindContributions>
        <TotalCommunityBenefitExpense>4446</TotalCommunityBenefitExpense>
        <NetCommunityBenefitExpense>4446</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.00030</PercentOfTotalExpense>
      </CashAndInKindContributions>
      <TotalOtherBenefits>
        <TotalCommunityBenefitExpense>2321147</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>577832</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>1743315</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.09890</PercentOfTotalExpense>
      </TotalOtherBenefits>
      <TotalCommunityBenefits>
        <TotalCommunityBenefitExpense>5852460</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>3261369</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>2591091</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.14930</PercentOfTotalExpense>
      </TotalCommunityBenefits>
      <EconomicDevelopment>
        <TotalCommunityBuildingExpense>1934</TotalCommunityBuildingExpense>
        <NetCommunityBuildingExpense>1934</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0.00010</PercentOfTotalExpense>
      </EconomicDevelopment>
      <Other>
        <TotalCommunityBuildingExpense>402</TotalCommunityBuildingExpense>
        <NetCommunityBuildingExpense>402</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0.00000</PercentOfTotalExpense>
      </Other>
      <Total>
        <TotalCommunityBuildingExpense>2336</TotalCommunityBuildingExpense>
        <NetCommunityBuildingExpense>2336</NetCommunityBuildingExpense>
        <PercentOfTotalExpense>0.00010</PercentOfTotalExpense>
      </Total>
      <BadDebtExpenseReported>1</BadDebtExpenseReported>
      <BadDebtExpenseAmount>834337</BadDebtExpenseAmount>
      <AmountReimbursedByMedicare>8917610</AmountReimbursedByMedicare>
      <CostOfCareReimbursedByMedicare>8619230</CostOfCareReimbursedByMedicare>
      <MedicareSurplusOrShortfall>298380</MedicareSurplusOrShortfall>
      <CostingMethodologyUsed>
        <CostToChargeRatio>X</CostToChargeRatio>
      </CostingMethodologyUsed>
      <WrittenDebtCollectionPolicy>1</WrittenDebtCollectionPolicy>
      <ProvisionForCharityCare>1</ProvisionForCharityCare>
      <NumberOfHospitalFacilities>1</NumberOfHospitalFacilities>
      <Form990ScheduleHPartVSectionA>
        <FacilityNumber>1</FacilityNumber>
        <Name>
          <BusinessNameLine1>LAIRD HOSPITAL</BusinessNameLine1>
        </Name>
        <Address>
          <AddressLine1>25117 HWY 15</AddressLine1>
          <City>UNION</City>
          <State>MS</State>
          <ZIPCode>39365</ZIPCode>
        </Address>
        <LicensedHospital>X</LicensedHospital>
        <CriticalAccessHospital>X</CriticalAccessHospital>
        <Er24Hours>X</Er24Hours>
      </Form990ScheduleHPartVSectionA>
      <Form990ScheduleHPartVSectionB>
        <HospitalFacilityName>
          <BusinessNameLine1>NOT REQUIRED</BusinessNameLine1>
        </HospitalFacilityName>
        <HospitalFacilityNumber>1</HospitalFacilityNumber>
      </Form990ScheduleHPartVSectionB>
      <Form990ScheduleHPartVI>
        <Explanation>PART I, LINE 6A: RUSH HEALTH SYSTEMS (RHS), THE CONSOLIDATING PARENT, PREPARES COMMUNITY BENEFIT INFORMATION ANNUALLY WHICH IS THEN MADE AVAILABLE TO THE RHS BOARD. THIS REPORT, THOUGH COMPILED AS RUSH HEALTH SYSTEMS, IS CATEGORIZED BY EACH ENTITY THAT FALLS UNDER RHS.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART I, LINE 7: COSTING METHODOLOGY USED IN THE TABLE ON LINE 7 IS THE RATIO OF PATIENT CARE COST TO CHARGES DERIVED FROM WORKSHEET 2.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>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 $ 1315578.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART II: ALL ACTIVITIES ENGAGED IN BY LAIRD HOSPITAL ARE GEARED TOWARD PROMOTION AND IMPROVEMENT OF THE WELLBEING OF THE CITIZENS OF OUR PRIMARY SERVICE AREA. LAIRD PROMOTES HEALTH EDUCATION THROUGH SUPPORT OF ITS COMMUNITY BASED NURSING AND ALLIED HEALTH PROGRAMS AS WELL AS COMMUNITY HEALTH EDUCATION AND TRAINING SESSIONS. LAIRD ALSO SUPPORTS THE COMMUNITY BY ENSURING THE PROVISION OF MUCH NEEDED EMERGENCY MEDICINE.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART III, LINE 4: COSTING METHODOLOY UTILIZED IS THE COST TO CHARGE RATIO. PER NOTE 1 OF THE FINANCIAL STATEMENTS, PATIENT ACCOUNTS RECEIVABLE ARE REPORTED AT ESTIMATED NET REALIZABLE VALUE AFTER DEDUCTION OF ALLOWANCES FOR DOUBTFUL ACCOUNTS. THE ALLOWANCE FOR DOUBTFUL ACCOUNTS IS BASED ON HISTORICAL LOSSES AND AN ANALYSIS OF CURRENTLY OUTSTANDING AMOUNTS. THIS ACCOUNT IS GENERALLY INCREASED BY CHARGES TO A PROVISION FOR BAD DEBTS AND DECREASED BY WRITE OFFS OF ACCOUNTS DETERMINED BY MANAGEMENT TO BE UNCOLLECTIBLE. THE HEALTH SYSTEM ENGAGED A FIRM TO ANALYZE PATIENT ACCOUNTS RECEIVABLE TO DETERMINE WHICH ACCOUNTS QUALIFIED AS CHARITY CARE IN ORDER THAT THEY WERE PROPERLY CLASSIFIED.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART III, LINE 8: THE COST OF PROVIDING SERVICES TO MEDICARE PATIENTS, AS EVIDENCED ON LINE 7, SIGNIFICANTLY EXCEEDS REVENUE. THIS COST PROVIDES A NECESSARY HEALTH BENEFIT TO THE ELDERLY POPULATION IN THE HOSPITAL'S SERVICE AREA AND SHOULD BE CONSIDERED COMMUNITY BENEFIT.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART III, LINE 9B: THE HOSPITAL PROVIDES CARE TO PATIENTS WHO MEET CERTAIN CRITERIA UNDER ITS CHARITY CARE POLICY WITHOUT CHARGE OR AT AMOUNTS LESS THAT ITS ESTABLISHED RATES. BECAUSE THE HOSPITAL DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE, THEY ARE NOT REPORTED AS REVENUE. ADDITIONALLY, THE HOSPITAL MAY UTILIZE OUTSIDE AGENCIES AS APPROPRIATE TO ASSIST IN DETERMINING ACCOUNTS THAT QUALIFY AS CHARITY CARE. ANY ACCOUNTS DETERMINED TO BE CHARITY BASED ON AN AGENCY'S RECOMMENDATION ARE REPORTED AS CHARITY CARE AND REVENUE REDUCED BY THIS AMOUNT AS OPPOSED TO BEING REPORTED AS BAD DEBT EXPENSE.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 2: OUTSIDE CONSULTANTS ARE HIRED TO CONDUCT A COMMUNITY NEEDS ASSESSMENT PERIODICALLY.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 3: PATIENTS ARE PROVIDED AN APPLICATION FOR CHARITY CARE AND A CRITERIA FOR CHARITY CARE CHECKLIST AS CLOSE TO POINT OF SERVICE AS POSSIBLE. ADDITIONALLY,RUSH HOSPITAL UTILIZES AN OUTSIDE ELIGIBILITY COMPANY THAT REVIEWS ALL NO INSURANCE PATIENTS FOR POTENTIAL QUALIFICATION FOR OTHER GOVERNMENTAL PROGRAMS SUCH AS MEDICAID.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 4: LAIRD HOSPITAL IS A CRITICAL ACCESS ACUTE-CARE MEDICAL CENTER THAT SERVES INPATIENTS AND OUTPATIENTS, PRIMARILY IN THE UNION, MISSISSIPPI AREA. AS A CRITICAL ACCESS HOSPITAL, LAIRD TRANSFERS THE EMERGENT AND MORE COMPLICATED CASES THAT REQUIRE SPECIALISTS PRIMARILY TO THE LARGER ACUTE CARE HOSPITALS IN THE MERIDIAN, MS AREA. OF THE COUNTIES SERVED, THE FOLLOWING ARE COUNTIES IDENTIFIED BY HEALTH RESOURCES AND SERVICES ADMINISTRATION OF THE US DEPT OF HEALTH AND HUMAN SERVICES AS HEALTH PROFESSIONAL SHORTAGE AREAS: CHOCTAW AND SUMTER COUNTIES IN ALABAMA; CLARKE, KEMPER, LAUDERDALE, NESHOBA, NEWTON AND SCOTT COUNTIES IN MISSISSIPPI.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 6: ALL MEMBERS OF LAIRD HOSPITAL'S BOARD RESIDE IN LAIRD'S PRIMARY SERVICE AREA. THE ORGANIZATION HAS AN OPEN MEDICAL STAFF EXTENDING PRIVILEGES TO ALL QUALIFIED PHYSICIANS AND NON-PHYSICIAN PRACTITIONERS THAT APPLY FOR PRIVILEGES AND MEET ALL REQUIREMENTS OF CREDENTIALING AND THE MEDICAL STAFF RULES AND REGS AND BY-LAWS. THE FACILITY UTILIZES SURPLUS FUNDS FOR ADDITIONAL MEDICAL TECHNOLOGY, RECRUITMENT OF MEDICAL STAFF THAT IS OTHERWISE UNAVAILABLE (I.E. NEUROSURGERY, MIDWIFERY, ETC.), FUNDING OF LOCAL AREA HEALTHCARE WORKFORCE TRAINING AND ECONOMIC DEVELOPMENT.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Explanation>PART VI, LINE 7: LAIRD HOSPITAL IS WHOLLY OWNED BY RUSH HEALTH SYSTEMS, A NON-PROFIT ORGANIZATION. WITHIN RUSH HEALTH SYSTEMS ARE THE SPECIALTY HOSPITAL OF MERIDIAN (A LONG TERM ACUTE CARE FACILITY), LAIRD HOSPITAL (A CRITICAL ACCESS HOSPITAL, HC WATKINS HOSPITAL (A CRITICAL ACCESS HOSPITAL), SCOTT HOSPITAL (A CRITICAL ACCESS HOSPITAL), MEDICAL FOUNDATION INC. (A CLINIC ORGANIZATION), AND RUSH MEDICAL GROUP (A CLINIC ORGANIZATION). EACH OF THESE ENTITES COORDINATE TO IMPROVE THE HEALTHCARE OF EAST MISSISSIPPI AND WEST ALABAMA. CLINICAL INTEGRATION BETWEEN OUTLYING CRITICAL ACCESS HOSPITALS, SPECIALIST PHYSICIANS AND THE GENERAL ACUTE CARE HOSPITAL PROVIDE FOR IMPROVED ACCESS AND IMPROVED OUTCOMES FOR THE POPULATION WE SERVE.</Explanation>
      </Form990ScheduleHPartVI>
    </IRS990ScheduleH>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommittee>X</CompensationCommittee>
      <IndependentConsultant>X</IndependentConsultant>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>1</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>CHUCK REECE</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>242760</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>135370</BonusRelatedOrgs>
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        <ReturnReference>PART I, LINE 4B</ReturnReference>
        <Explanation>RUSH HEALTH SYSTEMS (SOLE MEMBER OF THE ORGANIZATION) PROVIDES A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN UNDER SECTION 457(F). CONTRIBUTIONS TOTALED $686328 FOR 2010.</Explanation>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>RUSH HEALTH SYSTEMS, INC. IS THE PARENT ORGANIZATION AND SOLE MEMBER OF THIS ORGANIZATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>THE BOARD OF RUSH HEALTH SYSTEMS, INC. (SOLE MEMBER OF ORGANIZATION) APPOINTS BOARD MEMBERS FOR THE ORGANIZATION ANNUALLY FOR A ONE YEAR TERM.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7B</Identifier>
        <Explanation>THE BOARD OF RUSH HEALTH SYSTEMS, INC. (SOLE MEMBER OF ORGANIZATION) APPROVES AND RATIFIES THE ACTIONS OF THE ORGANIZATION'S BOARD.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE BOARD OF RUSH HEALTH SYSTEMS, INC. (SOLE MEMBER OF THE ORGANIZATION) REVIEWED AND APPROVED THE FORM 990 PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY. THE OFFICERS AND DIRECTORS OF THE ORGANIZATION REVIEW THE POLICY ANNUALLY AND SIGN A CONFLICT OF INTEREST STATEMENT STATING THEY HAVE READ AND UNDERSTAND THE POLICY AND ARE IN COMPLIANCE. EDUCATION IS GIVEN TO THE STAFF ON THE CONFLICT OF INTEREST POLICY WHICH INCLUDES DIRECTION TO VOICE ANY QUESTIONS OR CONCERNS THEY HAVE AND TO BRING FORTH ANY POTENTIAL CONFLICT OR CONCERN TO THE ATTENTION OF THE CORPORATE COMPLIANCE OFFICER.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>EXECUTIVE COMPENSATION FOR THE AFFILIATED GROUP OF RUSH HEALTH SYSTEMS (SOLE MEMBER OF THE ORGANIZATION) IS REVIEWED ANNUALLY BY INDEPENDENT CONSULTANTS. CONSULTANTS COMPARE COMPENSATION ORDINARILY PROVIDED BY SIMILAR ORGANIZATIONS, UNDER LIKE CIRCUMSTANCES, AND ADJUSTED TO REFLECT CURRENT MARKET RATES. CONSULTANTS MEET WITH THE COMPENSATION COMMITTEE AND MAKE RECOMMENDATIONS WHICH ARE APPROVED AND RATIFIED BY THE BOARD. THE INDEPENDENT CONSULTANTS REGULARLY CONTRACTED TO PERFORM SUCH REVIEWS ARE HORNE LLP AND SULLIVAN, COTTER &amp; ASSOCIATES, INC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.</Explanation>
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      <GeneralExplanation>
        <ReturnReference>PART XII, LINE 2C</ReturnReference>
        <Explanation>THE AUDIT/COMPENSATION COMMITTEE OF RUSH HEALTH SYSTEMS OVERSEES RESPONSIBILITY FOR THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR.</Explanation>
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      <GeneralExplanation>
        <Identifier>AVERAGE HOURS PER WEEK ON RELATED ORGS.</Identifier>
        <ReturnReference>FORM 990, PART VII, LINE 1A, COLUMN B</ReturnReference>
        <Explanation>WALLACE STRICKLAND, PRESIDENT SPENDS AN ADDITIONAL 59 HRS/WEEK ON RELATED ORGS. CHUCK REECE, EVP/COO SPENDS AN ADDITIONAL 57 HRS/WEEK ON RELATED ORGS. CATHY ROBINSON, CORP COMP OFC SPENDS AN ADDITIONAL 42 HRS/WEEK ON RELATED ORGS. DARRELL WILDMAN, TREASURER SPENDS AN ADDITIONAL 54 HRS/WEEK ON RELATED ORGS. RICK BARRY, SECRETARY SPENDS AN ADDITIONAL 9 HRS/WEEK ON RELATED ORGS. NINA DUSANG, CFO SPENDS AN ADDITIONAL 50 HRS/WEEK ON RELATED ORGS.</Explanation>
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          <AddressLine1>1314 19TH AVENUE</AddressLine1>
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          <AddressLine1>1314 19TH AVENUE</AddressLine1>
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        <EIN>640524545</EIN>
        <PrimaryActivity>PHYSICIAN SERVICES</PrimaryActivity>
        <LegalDomicileState>MS</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CLINIC EQUIPMENT INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>1314 19TH AVENUE</AddressLine1>
          <City>MERIDIAN</City>
          <State>MS</State>
          <ZIPCode>39301</ZIPCode>
        </AddressUS>
        <EIN>640479520</EIN>
        <PrimaryActivity>EQUIPMENT LEASING</PrimaryActivity>
        <LegalDomicileState>MS</LegalDomicileState>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <TypeOfEntity>C</TypeOfEntity>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>1</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>1</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>