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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB CODIFICATION TOPIC INCOME TAXES. FASB CODIFICATION TOPIC INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND REQUIRES THE FOUNDATION TO RECOGNIZE IN THEIR FINANCIAL STATEMENTS, THE IMPACT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UNDER AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS ASSESSED THE TAX POSITIONS OF THE FOUNDATION AND DETERMINED THAT NO POSITIONS EXIST THAT REQUIRE ADJUSTMENT OR DISCLOSURE UNDER THE PROVISIONS OF FASB CODIFICATION TOPIC INCOME TAXES. THE FOUNDATION FILES INFORMATIONAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IN THE U.S. FEDERAL JURISDICTION AND DOES NOT FILE ANY STATE RETURNS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATIONS REQUESTING GRANTS AND SCHOLARSHIPS FROM THE SPARKS REGIONAL MEDICAL CENTER GO THROUGH A SET PROCESS INCLUDING ANALYSIS OF THE INTENDED USE OF THE FUNDS AND APPROVAL OF ANY AMOUNTS DISTRIBUTED BY THE SPARKS REGIONAL MEDICAL CENTER.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART IV, LINE 20A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION OPERATED A SHORT-TERM ACUTE CARE HOSPITAL. DUE TO FINANCIAL SHORTCOMINGS, THE ORGANIZATION SOLD THE FIXED ASSETS AND INVENTORY ON NOVEMBER 30, 2009 TO HEALTH MANAGEMENT ASSOCIATES AND RETAINED THE PATIENT ACCOUNTS RECEIVABLE AND LIABILITIES. SUBSEQUENT TO THE SALE DATE, THE ORGANIZATION HAS WORKED TO LIQUIDATE THE ACCOUNTS RECEIVABLE AND PAY-OFF ANY LIABILITIES WHICH WERE GENERALLY RELATED TO THE UNWINDING OF THE OLD BUSINESS OF THE HOSPITAL. THE ORGANIZATION TECHNICALLY DID NOT OPERATE A FUNCTIONING HOSPITAL IN THE CURRENT TAX YEAR AND THEREFORE, THE SCHEDULE H FORM WAS NOT PREPARED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S SOLE MEMBER IS SPARKS HEALTH SYSTEM, THE PARENT OF THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S SOLE MEMBER IS SPARKS HEALTH SYSTEM. THE SPARKS HEALTH SYSTEM BOARD OF TRUSTEES ARE ALSO TRUSTEES OF THE ORGANIZATION.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN OUTSIDE INDEPENDENT ACCOUNTING FIRM AND IS REVIEWED BY THE BOARD.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ANNUALLY REQUESTS CONFLICT OF INTEREST FORMS TO DETERMINE IF ANY POTENTIAL CONFLICTS EXIST AND TAKES APPROPRIATE ACTION DEPENDING UPON THE NATURE OF THE CONFLICT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAIALBLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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          <CityNm>FORT SMITH</CityNm>
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        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)3</ExemptCodeSectionTxt>
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      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
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      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
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      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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</Return>