2011-11-12T12:10:36-06:00 2010-12-31 TEXAS HEALTH RESOURCES 612 E LAMAR BLVD STE 1400 ARLINGTON TX 76011 990 2010-01-01 750972805 Texas Health Arlington Memorial Hospital TEXA 8179606100 800 West Randol Mill Rd Arlington TX 76012 John Mitchell 8179606100 2011-10-04 false 2011-11-12 2010 2016-03-07 17:11:31Z Texas Health Arlington Memorial Kirk King 800 W Randol Mill Rd Arlington TX 76012 287060260 false false X www.texashealth.org X 1958 TX A faith-based organization whose mission is to improve the health of the people in the communities it serves regardless of one's ability to pay. 11 10 2153 405 345420 -27121 5050 2049204 267995712 280259076 -472437 -87655 2906404 4643716 270434729 286864341 27078 44481 0 120050796 123033941 0 0 143343079 155155248 263420953 278233670 7013776 8630671 243314727 263496725 18375692 25500807 224939035 237995918 A faith-based organization whose mission is to improve the health of the people in the communities it serves regardless of one's ability to pay. false false 251024515 44481 284815137 Texas Health Arlington Memorial Hospital (THAM) is a 413 bed community hospital providing health care for residents in Arlington & its surrounding communities in North Texas. Since opening its doors in 1958, THAM has contributed to the medical and health education needs of area residents. The hopsital provides health care services such as cardiology, rehabilitation, oncology and urology services. THAM also offers services through its Women's & Children's Center, Health Services Center and Same-Day Surgery Center. ************************************************************************** During the year, THAM had 81,563 patient days, 15,881 discharges, 89,071 outpatient encounters, 59,598 emergency room visits and 2,165 births. ************************************************************************** THAM provides quality medical healthcare regardless of race, creed, sex, national origin, handicap, age, or ability to pay. The hospital provides care to persons covered by governmental programs including Medicare and Medicaid for reimbursement that does not always cover the cost of providing the care. Recognizing its mission to the community, services are provided to both financially indigent and medically indigent patients. ************************************************************************** Community benefit is provided through many reduced price services and free programs to the community. These services are essential to provide complete healthcare to the communities served. Some of these programs include: * Various health screenings were offered to the community free of charge or for a nominal charge through programs such as Fiesta Health, where adults and children were provided the screenings along with educational materials for overall health with a focus on diabetes awareness, healthy food choices and good health practices. * THAM participated in community education regarding good hand hygiene to promote awareness of proper hand washing in an effort to slow the spread of infection and disease. 251024515 true true false true false false false false false false true false false false true false false true false false false false false false false false true false true false true false false false false false false true false false false false false false false false false true true false false false true 126 0 false 2153 true true true false false false false false false false false false false false false false false false false false false false false X 11 10 false false false false false false false true true false false false true true true true true true true true true true X X Jack Roper 6822367900 612 E Lamar Blvd Arlington TX 76011 X Bohn D Allen MD 2.00 X X 0 0 0 Billie Farrar 2.00 X 0 0 0 Danny Joe Garmer MD 2.00 X 0 0 0 Michael Glaspie 2.00 X X 0 0 0 Philip Johnson 2.00 X 0 0 0 W Dan Dipert 2.00 X 0 0 0 Mary Jean Moloney 2.00 X 0 0 0 Joan L Bergstrom MD 2.00 X 375 0 0 Ignacio T Nunez MD 2.00 X 17124 0 0 Brad L Wilemon 2.00 X 0 0 0 J Trace Worrell MD 2.00 X 0 0 0 Kirk King 40.00 X 571549 0 53736 Sandra L Harris 40.00 X 735613 0 11723 Bradford Davis 40.00 X 320365 0 27938 Donna Lee Bertram 40.00 X 299899 0 14588 Larry W Olive 40.00 X 250731 0 23047 Stephanie Miland 40.00 X 244916 0 27649 Barclay E Berdan X 0 910021 324580 Charles W Boes X 0 571901 216175 Kenneth Kramer X 0 532950 104051 John Mitchell X 0 278387 35800 Kathleen Gilman X 0 174182 23549 Timothy Mann 40.00 X 186356 0 8315 Sabatino Bianco MD 10.00 X 162475 0 3740 Rex Schimpf 40.00 X 143979 0 26847 Hoyt Frenzel MD 22.00 X 141047 0 0 Kimberly Le 40.00 X 139205 0 8561 Federick Cravens 2.00 X 0 0 0 3213634 2467441 910299 76 false true false North Texas Healthcare Laundry Co-op PO Box 535849 Grand Prairie TX 75053 Laundry Svcs 789724 GTN of TX I LLP PO Box 181811 Arlington TX 76096 Transcription Svcs 682443 Dell Marketing LP PO Box 676021 Dallas TX 75267 IT Svcs 533567 Toshiba America Medical 2441 Michelle Dr Chicago IL 60693 Maintenance 455740 CSC Consulting Inc 266 Second Ave Waltham MA 02451 Consulting Svcs 441184 28 1791984 257220 2049204 Patient Serv Revenue 279010466 279010466 Joint Venture Income 1248610 1248610 280259076 104264 104264 308263 308263 4000 195919 -191919 -191919 -191919 0 Rental Revenue 2109709 2109709 Cafeteria Revenue 1397435 1397435 UBI-Purch Svc Contract 561000 345420 345420 482889 482889 4335453 286864341 280259076 345420 4210641 44481 44481 1242480 1242480 96925277 95272519 1652758 3843291 3843291 14167666 14147529 20137 6855227 6804460 50767 22096901 22096901 6120 1800 4320 179067 179067 9374908 7765239 1609669 220579 217623 2956 492463 410412 82051 4035858 4021844 14014 2959245 2959245 58642 53718 4924 39710 26673 13037 3943065 3943065 14275794 14138899 136895 1186814 1186814 Supplies 50314147 50266667 47480 Bad Debt Expense 28667998 28667998 Patient Services 9175434 9175434 Repairs & Maintenance 3499785 3499743 42 Equipment Rental 2516627 2511825 4802 2112091 2065236 46855 278233670 251024515 27209155 0 61895 -1785480 29077477 29024448 160253 1528164 1459365 5989707 4091476 1738710 437912 243363937 112571360 142848658 130792577 2446243 125169 4745029 5696054 54878844 93494951 243314727 263496725 18317647 25446523 58045 54284 18375692 25500807 X 224629641 236183306 309394 1812612 224939035 237995918 243314727 263496725 8630671 X X false true true X false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false true false false true 100 false false false false false 100 false false false false false Officers and/or Board Members of the corporation may, to an insubstantial degree, make comments or statements concerning legislation that may affect either the healthcare industry or the health status of the communities the Corporation serves. In pursuing this activity, Officers and/or Board Members may engage in conversations and/or write letters to various federal, state, and local officials regarding such matters. The amount of time and money involved in these activities is negligible. In no case has either the Corporation, or any person acting on behalf of the Corporation, intervened in any political campaign. false false false false false false false false false false 2831017 2831017 162011468 64063451 97948017 77006256 48507908 28498348 1515196 1515196 130792578 Cross Timbers 124369 C Arlington Surgery Mgmt 800 C 125169 Community Hospice 5696054 C 5696054 Intercompany Receivable 93368164 Special Purpose Funds 126787 93494951 Asset Retirement Obligations 54284 54284 286864341 278233670 8630671 8630671 true true X true X false true true false false true true 10285800 10285800 0.04120 19845843 28924081 -9078238 8781 4014 4767 30140424 28928095 1212329 0.00490 194734 194734 0.00080 886736 886736 0.00360 8456915 8456915 0.03390 9538385 9538385 0.03830 39678809 28928095 10750714 0.04300 3706 3706 3706 121 121 3827 3827 false 13681251 4104375 62316122 75175406 -12859284 X false 2 1 Texas Health Arlington Memorial

800 W Randol Mill Rd Arlington TX 76012

X X X 2 AMH Cath Labs LLC

811 Wright St Arlington TX 76012

X X 1 Cross-Timbers Surgery Ctr

1001 Waldrop Dr Ste 705 Arlington TX 76012

Ambulatory Surgery Center 1 Part 1, line 3c Part 1, line 3c: can be readily converted to cash. 2 Part 1, line7 Part 1, line7: line 7, column (e). 3 Part II Part II: 4 Part III, line 4 Part III, line 4: 5 Part III, line 8 Part III, line 8: 6 Part III, line 9b Part III, line 9b: 7 Part VI, line 2 Part VI, line 2: 8 Part VI, line 3 Part VI, line 3: 9 Part VI, line 4 Part VI, line 4: 10 Part VI, line 5 Part VI, line 5: 11 Part VI, line 6 Part VI, line 6: 12 Part VI, line 7 Part VI, line 7: 13 Part VI, line 6 Part VI, line 6: is in close proximity to AMH Cath Labs, LLC. true Arlington Chamber of Commerce Fndn 505 E Border St Arlington TX 76010 750745859 20000 Education 24 The organization receives various requests from the community for assistance. Management reviews these requests to verify they are benefiting the community and they in agreement with the organization's mission. The grants or assistance given are generally to local organizations who have a longstanding record of benefiting the local community. Since the vast majority of the assistance given by the organization is to local organizations, management is able to monitor the use of the funds using personal inspection. Many of the events are published in the local paper. Many are community wide events where the organization's employees attend, or work as volunteers or coordinators. X X X true true true true false false false false false false false false Kirk King 344341 148594 78614 33171 20565 625285 Sandra L Harris 65911 103281 566421 9486 2237 747336 28909 Bradford Davis 217753 73023 29588 14272 13665 348301 Donna Lee Bertram 192048 58763 49087 8305 6283 314486 20682 Larry W Olive 172213 53036 25482 13991 9056 273778 Stephanie Miland 167490 48738 28687 13857 13792 272564 Barclay E Berdan Charles W Boes Kenneth Kramer John Mitchell Kathleen Gilman Timothy Mann 43823 3273 139260 1316 6998 194670 Sabatino Bianco MD 162450 25 3740 166215 Rex Schimpf 138079 4375 1525 8660 18186 170825 Sch J, Part I, Line 1 Gross-up payments Certain imputed income is grossed-up to include the employment taxes paid on the listed person's behalf. The grossed up amount is included in the taxable compensation of the employee. . Discretionary Spending Account Each executive at the vice president level and above receive a perk allowance which is included in the taxable compensation of the employee. . Personal Services - Financial Planning Officers can use their discretionary spending account to pay for financial planning services. The organization does not directly pay for any officer's personal services. . . Sch J, Part I, Question 3 The organization relied on Texas Health Resources (THR), a related 501(c)(3) organization, with centralized compensation professionals to use the following methods to establish compensation of the organization's President. - THR has a compensation committee comprised of external Board members that review compensation philosophy and design. - THR Board hired independent compensation consultants - THR & the independent compensation consultants utilize published third-party compensation surveys . An independent third party compensation consultant is hired by the THR Board of Trustees (Board) to review base pay annually as compared to a peer group of employers similar in size and scope to THR. Every three years the independent compensation consultant reviews all aspects of executive compensation (base, incentives, benefits, etc.) which includes: - Review and confirmation of the executive compensation philosophy, - Market review of base and incentive pay for all positions. National, regional, and local data is reviewed when available. - Market review of benefits and perquisites, - Interview of selected officers and members of the Governance Committee of the THR Board of Trustees, and - Review of financial reports, job descriptions, organizational charts, current salaries, incentive opportunities, incentive payments, benefits, perquisites and plan documents. . The independent compensation consultant meets directly with the executive compensation & benefits sub-committee which is made up of five independent Board members and the governance committee to report the results of the total compensation study. . At the beginning of each year, the executive compensation & benefits sub-committee reviews; the governance committee reviews and recommends for approval by the Board; and the Board approves the following: - Market analysis recommendation based on the results of the outside consultant's review - Officer market/equity base salary adjustments - Prior year executive annual incentive awards - Current year executive annual incentive plan targets, key performance indicators and potential payout amounts . . Sch J, Part I, Question 4a The severance payment was paid out of the Separation Pay Plan of Texas Health Resources (THR), a related 501(c)(3) organization. THR's Separation Pay Plan provides payments to to employees whose positions were eliminated by the organization based on the employee's years of service and the level of the affected position. - Sandra Harris $472,634 - Timothy Mann $125,927 . Sch J, Part I, Question 4b Participation in the plan is made available to a select group of management and highly compensated employees, as determined by the THR Board of Trustees, who are providing services to an employer in key positions of management and responsibility. - Benefits are calculated for eligible employees when base pay and incentives exceed the IRS qualified plan compensation limit. - SERP benefits vest while the participant is employed if the participant: reaches age 68, becomes disabled, dies, or reaches the following years of service: 2 years - 25%; 3 years - 50%; 4 years - 75%; and 5 or more - 100%. - For Frozen Restoration Accounts (account balances prior to 1/1/2010), the participant or beneficiary shall be taxed on his or her vested SERP benefit upon the earliest of: *Remaining employed by THR to age 68; *Termination of employment for disability or death; *Involuntary termination of employment without reasonable cause; or *Satisfying a 24 month non-compete period following his or her termination of employment. Payment is made following the before mentioned events, except in the case of involuntary separations for which the participant must wait until after 24 months to receive the previously taxed benefit. - For the Active Restoration Accounts (account balances after 12/31/2009) participants must be employed on Dec 1 to qualify for the current year's SERP amount unless separation is due to death, disability, retirement (age 65) or early retirement (age 60 or above with 15 or more years of service). SERP amounts are calculated each Dec 1; vested balances are taxed; and the net balances can begin accruing earnings. Vested balances are paid in cash lump sums within the 90-day period commencing upon the earlier of death, disability, or separation from service. - THR owns any investments purchased in connection with its obligations under the SERP Plan. If THR becomes insolvent, executives are unsecured creditors and will have no preferred claim to any assets. - Contributions to the following employees were made during the year. The amounts below are included in the amount reported in Sch J, Part II, Column B(iii) and Column (F). Sandra Harris - $1,402 Joan Bergstrom MD PA Physician Recruiting X 160253 160253 false true true 160253 Part VI, Section B, Line 11b: A full copy of the Form 990 is provided to members of the governing board before filing. In addition, the Audit & Compliance Committee of the Texas Health Resources (THR) Board of Trustees is given the opportunity to review, comment, and ask questions regarding the Form 990s filed for THR and each of its wholly controlled affiliates. Part VI, Section B, Line 12c: Texas Health Resources (THR) has adopted a Conflict of Interest policy that applies to THR and all of its wholly owned or wholly controlled affiliates. During the first quarter of each fiscal year, a Duality and Conflict Statement Form is distributed by the THR Chief Compliance Officer to all persons who are covered by this policy. All disclosed conflicts are reviewed by the THR Chief Compliance Officer, THR General Counsel and the THR Audit & Compliance Committee. A report listing each reported Duality of Interest or Conflict of Interest is given to both the Chair of the Governing Body and the President of the Corporation with which the reporting person is affiliated. The THR Board of Trustees receives a report when the Annual Disclosure process is complete. Part VI, Section B, Line 15 a& b An independent third party compensation consultant is hired by the Texas Health Resources (THR) Board of Trustees (Board) to review base pay annually as compared to a peer group of employers similar in size and scope to THR. Every three years the independent compensation consultant reviews all aspects of executive compensation (base, incentives, benefits, etc.) which includes: - Review and confirmation of the executive compensation philosophy, - Market review of base and incentive pay for all positions. National, regional, and local data is reviewed when available. - Market review of benefits and perquisites, - Survey of officers and members of the Governace Committee of the THR Board of Trustees, and - Review of financial reports, job descriptions, organizational charts, current salaries, salary range midpoints, incentive opportunities, incentive payments, benefits, perquisites and plan documents. The independent compensation consultant meets directly with the executive compensation & benefits sub-committee which is made up of five independent Board members and the governance committee to report the results of the total compensation study. At the beginning of each year, the executive compensation & benefits sub-committee reviews; the governance committee reviews and recommends for approval by the Board; and the Board approves the following: - Market analysis recommendation based on the results of the outside consultant's review - Officer Market/equity base salary adjustments - Prior year executive annual incentive awards - Current year executive annual incentive plan targets, key performance indicators, and potential payout amounts Part VI, Section C, Line 19: The organization does not make its governing documents or conflict of interest policy available to the public. The consolidated financial statements of Texas Health Resources (THR) are made available to the public on the website www.dacbond.com. Consolidated financial statements are posted to this website quarterly and the audited financial statements are posted annually. The financial statements of the wholly controlled affiliates of THR are not posted to the website nor are they generally made available to the public in any other manner. Part VII, Section A, Officers Related Entity Hours: The following persons devoted the indicated estimated average hours per week to related organizations: Bohn D. Allen, MD - 3 hours Philip Johnson - 3 hours Barclay Berdan - 40 hours Charles Boes - 40 hours John Mitchell - 40 hours Kenneth Kramer - 40 hours Kathleen Gilman - 40 hours Part XI, Line 2c: Texas Health Resources (THR) prepares consolidated financial statements with its related entities. The THR Board appoints an audit and compliance sub-committee that assumes responsibility for oversight of the consolidated audit for all related entities. The related entities do not have a separate audit committee, but abide by the THR committee's oversight. Deuteronomy 8440 Walnut Hill Lane Ste 830 Dallas TX 75231 752561680 Physician Clinic TX 501(c)(3) 9 Texas Health Resources false Harris Methodist Health System 612 E Lamar Blvd Ste 1400 Arlington TX 76011 751823547 Supporting Organization TX 501(c)(3) 11 Type 1 N/A false Presbyterian Healthcare Resources 612 E Lamar Blvd Ste 1400 Arlington TX 76011 510190395 Supporting Organization TX 501(c)(3) 11 Type 3 N/A false Texas Health Arlington Memorial Hospital 800 Randol Mill Rd Arlington TX 76012 750972805 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Harris Methodist Foundation 6100 Western Place Ste 1001 Fort Worth TX 76107 752401033 Supporting Organization TX 501(c)(3) 9 Harris Methodist Health System false Texas Health Harris Methodist Hospital Azle 108 Denver Trail Azle TX 76020 751748586 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Harris Methodist Hospital Cleburne 201 Walls Dr Cleburne TX 76033 751977850 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Harris Methodist Hospital Fort Worth 1301 Pennsylvania Ave Fort Worth TX 76104 756001743 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Harris Methodist Hospital Hurst-Euless-Bedford 1600 Hospital Parkway Bedford TX 76022 751438726 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Harris Methodist Hospital Southwest Fort Worth 6100 Hospital Parkway Fort Worth TX 76132 752678857 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Harris Methodist Hospital Stephenville 411 Belknap Stephenville TX 76401 751752253 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Physicians Group 1301 Pennsylvania Ave Fort Worth TX 76104 752613493 Physician Clinic TX 501(c)(3) 11 Type 1 Texas Health Resources false Texas Health Presbyterian Foundation 8440 Walnut Hill Ln Ste 800 LB6 Dallas TX 75231 752022128 Supporting Organization TX 501(c)(3) 9 Presbyterian Healthcare Resources false Texas Health Presbyterian Hospital Allen 1105 Central Expressway North Allen TX 75013 752890358 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Presbyterian Hospital Dallas 8200 Walnut Hill Ln Dallas TX 75231 751047527 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Presbyterian Hospital Denton 3000 North Interstate 35 Denton TX 76201 432008974 Hospital TX 501(c)(3) Pend 3 Texas Health Resources false Texas Health Presbyterian Hospital Kaufman 850 Ed Hall Drive Kaufman TX 75142 752771437 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Presbyterian Hospital Plano 6200 W Parker Rd Plano TX 75093 752770738 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Presbyterian Hospital Winnsboro 719 W Coke Rd Winnsboro TX 75494 752771569 Hospital TX 501(c)(3) 3 Texas Health Resources false Texas Health Research Education Institute 612 E Lamar Blvd Ste 1400 Arlington TX 76011 752562191 Medical Research & Education TX 501(c)(3) 4 Texas Health Resources false Texas Health Resources 612 E Lamar Blvd Ste 1400 Arlington TX 76011 752702388 Mgmt Supporting Organization TX 501(c)(3) 11 Type 3 N/A false Texas Health Resources Self-Insurance Trust 612 E Lamar Blvd Ste 1400 Arlington TX 76011 756335901 Insurance Trust TX 501(c)(3) 11 Type 3 Texas Health Resources false Texas Health Specialty Hospital 1301 Pennsylvania Ave 4th Flr Fort Worth TX 76104 751648589 Long Term Hospital TX 501(c)(3) 3 Texas Health Resources false AMH Cath Labs LLC 800 W Randol Mill Rd Arlington TX 76012 203003947 Healthcare Services TX Texas Health Arlington Memorial Hospital related -1568650 8897971 false true 0.59000 Denton Surgery Center LLC 14131 Midway Rd Ste 1050 Addison TX 75001 470926556 Ambulatory Surgery Center TX N/A false false Flower Mound Hospital Partners LLC 14131 Midway Rd Ste 1050 Addison TX 75001 260684968 Hospital TX N/A false false Harris HEB Radiology Ltd 1600 Hospital Parkway Bedford TX 76022 752825710 MRI Services TX N/A false false Harris Oncology LLC 1600 Hospital Parkway Bedford TX 76022 752927939 Rental Real Estate TX N/A false false Health Imaging Partners LLC 8610 Explorer Dr Ste 300 Colorado Spring CO 80920 271385885 Outpatient Diag. Imaging Ctr TX N/A false false HEB Oncology LP 1601 Hospital Parkway Bedford TX 76022 752927940 Rental Real Estate TX N/A false false Physician Medical Center LLC 6200 W Parker Rd Plano TX 75093 481281376 Ambulatory Surgery Center TX N/A false false Presbyterian Cancer Center-Dallas LLC 6200 W Parker Rd Plano TX 75093 260422749 Medical Management TX N/A false false Radiology Management Co LLC 1601 Hospital Parkway Bedford TX 76022 752825708 MRI Services TX N/A false false Rockwall Regional Hospital LLC 14131 Midway Rd Ste 1050 Addison TX 75001 202848116 Hospital TX N/A false false Sherman Grayson Health System LLC 500 Highland Ave Sherman TX 75092 272025497 Hospital TX N/A false false Southlake Specialty Hospital LLC 14131 Midway Rd Ste 1050 Addison TX 75001 020555370 Hospital TX N/A false false Texas Health MedSynergies LLC 1255 Corporate Drive Fl 3 Irving TX 75038 800272951 Management Consulting TX N/A false false Texas Single Source Staffing 524 E Lamar Blvd Ste 300 Arlington TX 76011 270324828 Manage Contract Nursing TX N/A false false Texas Institute for Surgery LLP 7715 Greenville Ave Ste 100 Dallas TX 75231 770628004 Hospital TX N/A false false Womens Specialty Surgery Center 1300 Post Oak Blvd Ste 600 Houston TX 77056 262310072 Ambulatory Surgery Center TX N/A false false USMD Hospital at Fort Worth LP 801 I-20 West Arlington TX 76107 731662763 Hospital TX N/A false false USMD Hospital of Arlington LP 801 I-20 West Arlington TX 76107 203571243 Hospital TX N/A false false AMH Health Ventures Inc 800 W Randol Mill Road Arlington TX 76012 752141114 Computer & Billing Services TX Arlington Memorial Hospital C-Corp 1.00000 PH Denton Physicians Inc 3000 N Interstate 35 Denton TX 76201 261696945 Physician Services TX Texas Health Presbyterian Hospital Denton Biomedical Advancement Center Inc 812 E Lamar Blvd Arlington TX 76011 752636884 Inactive TX Texas Health Research Education Institute C-Corp Texas Health Resources Casualty Company c/o AON Insurance 76 St Paul 5th floor Burlington VT 05401 030310676 Insurance VT Texas Health Resources C-Corp false false true false false false false false false true false true false false true true true true AMH Cath Labs k 371760 k Texas Health Single Source Staffing l 962308 l AMH Cath Labs l 614098 l Texas Health Resources l 22096901 l See Sch R Part VII