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    <Timestamp>2011-11-10T09:17:10-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>ERNST &amp; YOUNG US LLP</BusinessNameLine1>
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        <AddressLine1>111 MONUMENT CIRCLE SUITE 2600</AddressLine1>
        <City>INDIANAPOLIS</City>
        <State>IN</State>
        <ZIPCode>46204</ZIPCode>
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    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>341887844</EIN>
      <Name>
        <BusinessNameLine1>Summa Health System</BusinessNameLine1>
      </Name>
      <NameControl>SUMM</NameControl>
      <Phone>3303753196</Phone>
      <USAddress>
        <AddressLine1>525 East Market Street</AddressLine1>
        <City>Akron</City>
        <State>OH</State>
        <ZIPCode>44309</ZIPCode>
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    <Officer>
      <Name>Thomas P O'Neill</Name>
      <Title>CFO</Title>
      <DateSigned>2011-11-09</DateSigned>
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    <Preparer>
      <Phone>3176817000</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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        <City>AKRON</City>
        <State>OH</State>
        <ZIPCode>44309</ZIPCode>
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      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>www.summahealth.org</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1999</YearFormation>
      <StateLegalDomicile>OH</StateLegalDomicile>
      <ActivityOrMissionDescription>The mission of Summa Health System is to provide the highest quality, compassionate care to patients and members and contribute to a healthier community.</ActivityOrMissionDescription>
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      <MissionDescription>The mission of Summa Health System is to provide the highest quality, compassionate care to patients and members and contribute to a healthier community.</MissionDescription>
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      <Description>Summa Health System directs the activities of the System so that all System resources and assets are best allocated and utilized for the benefit of the community. Summa Health System represents the collaborative efforts of health care providers to better administer, manage, provide and plan for the delivery of a full-range of health care services to all persons within the communities served by Summa Health System without regard to the race, creed, color, national origin or economic status of such persons.</Description>
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        <Description>Summa Health Network, LLC, a disregarded entity of Summa Health System, partners with community physicians, regional and national payers to improve the clinical quality and efficiency of care, lower the cost of care to patients and employers and assist physicians with technology and resources necessary to achieve these goals. Effective January 1, 2010 Summa Health Network, LLC, ceased to assume the risk and manage the healthcare related services provided to Summa Insurance Company, median advantage subscribers. This change resulted in a reduction of risk premiums earned and medical claims expense for the Summa Health System Form 990 return.</Description>
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      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
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        <NamePerson>THOMAS P O'NEILL</NamePerson>
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      <Form990ScheduleJPartII>
        <NamePerson>Mary H Ward</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>299686</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>160394</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>11380</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>8948</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>2749</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>483157</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>9305</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Michael Hillman MD</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>374333</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>108233</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>1380</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>1048</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>484994</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Charles E Ross MD</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>243039</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>172493</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>8880</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>32898</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>2886</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>460196</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>17266</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Kathleen Rice</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>172442</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>144750</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>32535</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>42251</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>2138</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>394116</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>21776</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>Part I, Line 1a</Identifier>
        <Explanation>Summa Health System grossed-up taxes for supplemental executive retirement programs paid to certain officers, key employees, and the highly compensated. Health and social club dues were paid on behalf of certain officers. The personal use is reflected as wages.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <Identifier>Part I, Line 4b</Identifier>
        <Explanation>Summa Health System has a 457(f) program for the executive staff which rewards certain officers, directors and key employees for meeting key long term strategic objectives of the organization. Thomas J. Strauss $84,104, Joseph Zarconi, MD $34,306, C. Michael Rutherford 47,276, William A. Powel, III $39,039, T. Clifford Deveny, MD $37,802, Robert Harrigan $59,371, Martin Hauser $38,349, Gregory Kall $28,653, Unhee Kim $31,416, Kyle Klawitter $26,280, Patrice Lange $26,295, August Napoli $26,767, Kathleen Rice $27,552, Charles Vignos $13,772, Mary H. Ward $27,893, James Pope $20,998, Dale P. Murphy, MD $25,990, Charles E. Ross, MD $18,198.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <Identifier>Part I, Line 6</Identifier>
        <Explanation>Summa Health System management incentive program is designed to reward employees for meeting quality performance and financial targets. These include clinical quality, patient satisfaction, employee/physician satisfaction, net operating income and the strengthening of the balance sheet.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="IRS990ScheduleL">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>OAPO LLC</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>Part V</Relationship>
        <AmountOfTransaction>1026556</AmountOfTransaction>
        <DescriptionOfTransaction>Lease payments</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>Portage Center I LLC</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>Part V</Relationship>
        <AmountOfTransaction>2101212</AmountOfTransaction>
        <DescriptionOfTransaction>Lease payments</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartV>
        <Identifier>Schedule L, Part IV, Business Transactions</Identifier>
        <Explanation>The following person(s) have a financial interest in OAPO, LLC: William Ginter, director, is a principal of OAPO, LLC The following person(s) have a financial interest in Portage Center I, LLC: Ann Amer Brennan, Director, is a family member of a principal of Portage Center I, LLC.</Explanation>
      </Form990ScheduleLPartV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>Form 990, Page 6, Part VI, Line 2</Identifier>
        <Explanation>Robert Flora, M.D., Michael Maggio, M.D., Dale P. Murphy, M.D., Joseph Myers, M.D., Jay Williamson, M.D., William A. Powel, III, and T. Clifford Deveny, M.D. have business relationships through Summa Physicians, Inc.: Robert Flora, M.D., Michael Maggio, M.D., Dale P. Murphy, M.D., and Jay Williamson, M.D. are employed by Summa Physicians, Inc., T. Clifford Deveny, M.D. is the President and a Director of Summa Physicians, Inc., and William A. Powel, III is a Director of Summa Physicians, Inc. Richard Marsh, Leila Vespoli, and Anthony Lockhart have a business relationship through First Energy: Leila Vespoli is employed as an officer at First Energy and Richard Marsh and Anthony Lockhart are retired officers of First Energy. Stephen Hailer and C. Michael Rutherford have a business relationship through North Akron Savings Bank: Stephen Hailer is President of North Akron Savings Bank and C. Michael Rutherford is a Director of North Akron Savings Bank. Melinda Phinney, M.D. and Joseph Zarconi, M.D. have a business relationship through Northeast Ohio Nephrology Associates: both are employed by Northeast Ohio Nephrology Associates, Inc. Mary Ward and T. Clifford Deveny, M.D., have a business relationship through Crystal Clinic Orthopaedic Center, LLC: both are Directors of Crystal Clinic Orthopaedic Center, LLC. Stephen Hailer, C. Michael Rutherford, Thomas Strauss, William A. Powel, III have a business relationship: all are Directors of Summa Western Reserve Hospital, LLC. Charles Fuenning, M.D. is President of the Medical Staff of Summa Western Reserve Hospital, LLC. Greg Kall, Thomas O'Neill, Unhee Kim, and Daniel Finelli, M.D. have a business relationship through ARIS Teleradiology, LLC: all are Directors of ARIS Teleradiology, LLC. T. Clifford Deveny, M.D. and Mark Terpylak, D.O. have a business relationship through Predevelopment, Ltd.: each owns a 20% interest in this company.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Page 6, Part VI, Line 7a</Identifier>
        <Explanation>Summa Health System (i) The medical staff of Summa Akron City and St. Thomas Hospitals elects six (6) physicians to be directors of Summa Health System. These are the President of the Medical Staff, Vice President of the Medical Staff, Immediate Past President of the Medical Staff, and three (3) other members of the medical staff. (ii) The Board of Directors of Cuyahoga Falls General Hospital elects two (2) directors. (iii) The Board of Directors of Summa Barberton Citizens Hospital elects one (1) director. (iv) The Board of Directors of Summa Wadsworth-Rittman Hospital elects one (1) director.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Page 6, Part VI, Line 11a</Identifier>
        <Explanation>The return was reviewed in detail by a committee consisting of internal and external legal counsel, financial management, and an external auditor. The review committee included the System Vice President, Finance &amp; CFO and the System Vice President, Legal Services &amp; General Counsel. This detailed review occurred in October 2011. Following this review and incorporation of changes recommended by this committee, the return was provided to the Summa Health System Committee on Governance prior to its October 2011 meeting for further review. The Committee on Governance is a standing committee appointed by the Summa Health System Board of Directors and includes members of the Board of Directors. After these reviews by the Committee on Governance and the Community Benefits Committee, and prior to filing with the IRS, an email was sent to each voting member of the Board of Directors. This email included instructions and a link to a password-protected web site on which the entire Form 990 was available for viewing.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Page 6, Part VI, Line 12c</Identifier>
        <Explanation>Conflict of Interest Process Summary: A Conflict of Interest Questionnaire is sent annually to all Summa Health System entities Boards of Directors, Key Employees, Senior Managers, Medical Directors, Employed Physicians, Contracted Physicians, Administrative Directors, Executive Directors, Department Heads, Managers, Supervisors, and Members of Purchasing Committees for completion. Responses are individually reviewed for determination of potential conflicts. Those responses deemed to present potential conflicts are then presented to the Governance Committee (Sub-Committee of the Summa Health System Board of Directors). The Governance Committee reviews each response that presents a potential conflict and determines whether additional action is required to eliminate or mitigate the potential conflict. This annual conflict of interest questionnaire process is managed by the Corporate Compliance Department pursuant to the Summa Health System Policy on Conflict of Interest as approved by the Summa Health System Board of Directors. In addition to the annual Conflict of Interest Questionnaire, the Conflict of Interest Policy imposes a duty to disclose conflicting interests on an ongoing basis. Disclosure Procedure: Any person with a conflicting interest in any transaction or arrangement is required to disclose the conflicting interest to the Board or committee considering such transaction or arrangement prior to or at the beginning of any meeting at which such transaction or arrangement is under consideration. The person with a conflicting interest is prohibited from using his/her personal influence on the matter but may briefly state his/her position on the transaction or arrangement and answer questions raised by members of the Board or committee. The person with a conflicting interest is prohibited from otherwise participating in the decision and may be required to leave the meeting during the discussion and vote on the transaction or arrangement. In addition, if appropriate, a non-interested person or committee may be appointed to investigate alternatives to the proposed transaction or arrangement. The minutes of Board meetings and committee meetings reflect whether any conflicting interests were disclosed, the nature of the conflicting interests, and the names of persons who were present for discussion and votes relating to the transaction or arrangement.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Page 6, Part VI, Line 15</Identifier>
        <Explanation>Executive Compensation: The Compensation Committee of the Summa Health System Board of Directors meets at least twice each year to review and approve base compensation and total remuneration for executive staff. Each voting member of the Compensation Committee is an independent director and is not affiliated with management. The Compensation Committee engages outside consulting support to provide independent market data, advice and counsel to the Compensation Committee. For the past year, the Compensation Committee has used Hay Group, a nationally recognized consulting firm, to assist their efforts. The Hay Group provides the following services to the Compensation Committee: (a) education of Committee members regarding executive compensation trends and best practices in healthcare organizations; (b) assessment of the market competitiveness and reasonableness of Summa's executive compensation programs including base salary, incentive compensation, core and executive benefits, as well as their alignment with the mission and future performance expectations; (c) written, detailed evaluation of the market reasonableness of Summa's executive compensation and benefits program; and (d) ongoing support and independent advice to the Compensation Committee on matters related to executive compensation. Each year the Compensation Committee reviews and approves the compensation for the following positions: Summa Health System President &amp; CEO System Vice President, Finance &amp; CFO System Vice President, Legal Services &amp; General Counsel System Vice President, IT&amp;S &amp; CIO System Vice President, Service Lines, Ambulatory &amp; Ancillary System Vice President, Planning &amp; Marketing System Vice President &amp; Chief Nursing Officer System Vice President, Human Resources System Vice President, Quality &amp; Medical Affairs</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Page 6, Part VI, Line 19</Identifier>
        <Explanation>Summa Health System makes its Conflicts of Interest Policy available on its website (www.summahealth.org). The Articles of Incorporation of Summa Health System and its related entities are available on the website of the Ohio Secretary of State (www.sos.state.oh.us). The financial statements are available through the Electronic Municipal Market Access (www.emma.msrb.org).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Page 5, Part V, Line 2a</Identifier>
        <Explanation>Summa Akron City and St. Thomas Hospitals (SACSTH) 34-0714755 is the paymaster for Summa Health System. All wages of Summa Health System have been appropriately included in the payroll related reporting and tax filings of SACSTH. Summa Health System employees are included as part of the SACSTH payroll tax filings, the employees and related expenses are shown on the Summa Health System form 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Page 12, Part XI, Line 5</Identifier>
        <Explanation>Reduction in liability $2,000,000 Contributed Capital $ 187,729 Unrealized Loss ($ 541,000)</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Page 6, Part VI, Line 18</Identifier>
        <Explanation>This Form 990 is posted on the organization's website at www.summahealth.org.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:David Custodio, MD TITLE:Director SHS HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Robert Flora, M.D. TITLE:Director SHS, SHN HOURS:46</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Michael Maggio, M.D. TITLE:Director SHS HOURS:46</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Dale P. Murphy, M.D. TITLE:Director SHS HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Joseph Myers, M.D. TITLE:Director SHS HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Kevin Silver, M.D. TITLE:Director SHS HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Thomas J. Strauss TITLE:Director/System Pres. &amp; CEO HOURS:46</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Joseph Zarconi, M.D. TITLE:Director SHS HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:William A. Powel, III TITLE:Secretary SHS HOURS:46</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:C. Michael Rutherford TITLE:Asst Treas SHS HOURS:46</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Charles E. Ross, M.D. TITLE:Chief Medical Info Officer HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Kathleen Rice TITLE:Officer HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:T. Clifford Deveny, M.D. TITLE:VP Phys Almt/Pres SPI, Dir SEG HOURS:46</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Robert Harrigan TITLE:Pres/COO SMMA Akr Cty/St Thms HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Martin Hauser TITLE:President/SummaCare HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Gregory Kall TITLE:VP/Chief Information Officer HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Unhee Kim TITLE:VP/Clinical Svcs/Service Line HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Kyle Klawitter TITLE:System VP/Human Resources HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Patrice Lange TITLE:System VP/Planning &amp; Marketing HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:August Napoli TITLE:President/COO Summa Fnd HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:James Pope TITLE:Pres/SMMA HLTH SYS SW Region HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Mary H. Ward TITLE:VP/Patient Care Srvcs/CNO HOURS:48</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>HOURS DEVOTED FOR RELATED ORGANIZATION</Identifier>
        <ReturnReference>FORM 990 PART VII</ReturnReference>
        <Explanation>NAME:Michael Hillman, M.D. TITLE:System VP/Chief Med/Qlty Offcr HOURS:48</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Summa Health Network LLC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>525 East Market Street</AddressLine1>
          <City>Akron</City>
          <State>OH</State>
          <ZIPCode>44304</ZIPCode>
        </AddressUS>
        <EIN>341887844</EIN>
        <PrimaryActivities>contracts</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <TotalIncome>4498842</TotalIncome>
        <EOYAssets>26750432</EOYAssets>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartI>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Summa Barberton Wadsworth-Rittman Hosp</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>525 East Market Street</AddressLine1>
          <City>Akron</City>
          <State>OH</State>
          <ZIPCode>44304</ZIPCode>
        </AddressUS>
        <PrimaryActivities>Holding Co</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <TotalIncome>0</TotalIncome>
        <EOYAssets>0</EOYAssets>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartI>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Cuyahoga Falls General Hospital</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>1900 23rd Street</AddressLine1>
          <City>Cuyahoga Falls</City>
          <State>OH</State>
          <ZIPCode>44223</ZIPCode>
        </AddressUS>
        <EIN>340718383</EIN>
        <PrimaryActivities>Healthcare</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>Summa Foundation</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>525 East Market Street</AddressLine1>
          <City>Akron</City>
          <State>OH</State>
          <ZIPCode>44309</ZIPCode>
        </AddressUS>
        <EIN>320323002</EIN>
        <PrimaryActivities>exemptpurpose</PrimaryActivities>
        <LegalDomicileState>OH</LegalDomicileState>
        <ExemptCodeSection>501(c)(3)</ExemptCodeSection>
        <PublicCharityStatus>11</PublicCharityStatus>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ARIS Teleradiology</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>5655 Hudson Dr</AddressLine1>
          <City>Hudson</City>
          <State>OH</State>
          <ZIPCode>44236</ZIPCode>
        </AddressUS>
        <EIN>412233156</EIN>
        <PrimaryActivity>Radiology Svcs</PrimaryActivity>
        <LegalDomicileState>OH</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <PredominantIncomeType>N/A</PredominantIncomeType>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Ohio Sleep Disorders Centers LLC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>130 W Exchange</AddressLine1>
          <City>Akron</City>
          <State>OH</State>
          <ZIPCode>44302</ZIPCode>
        </AddressUS>
        <EIN>341872278</EIN>
        <PrimaryActivity>Office of Physic</PrimaryActivity>
        <LegalDomicileState>OH</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <PredominantIncomeType>N/A</PredominantIncomeType>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Summa Rehab Hospital LLC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>4550 Lena Drive</AddressLine1>
          <City>Mechanicsurg</City>
          <State>PA</State>
          <ZIPCode>17055</ZIPCode>
        </AddressUS>
        <EIN>271952573</EIN>
        <PrimaryActivity>Hospital</PrimaryActivity>
        <LegalDomicileState>OH</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
        <PredominantIncomeType>N/A</PredominantIncomeType>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>Ohio Health Choice Inc</BusinessNameLine1>
        </NameOfRelatedOrg>
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          <Country>CJ</Country>
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      <GiftGrantOrCapContrToOtherOrg>true</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>false</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
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      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
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      <OtherTransferFromOtherOrg>true</OtherTransferFromOtherOrg>
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</Return>