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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Amos Ross</PersonNm>
        <TitleTxt>Chief Op Off-Ins Svcs</TitleTxt>
        <AverageHoursPerWeekRt>040.00</AverageHoursPerWeekRt>
        <HighestCompensatedEmployeeInd>X</HighestCompensatedEmployeeInd>
        <ReportableCompFromOrgAmt>323740</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>21855</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Gonzalo Romero Lauro</PersonNm>
        <TitleTxt>VP Asst Chief Info Officer</TitleTxt>
        <AverageHoursPerWeekRt>040.00</AverageHoursPerWeekRt>
        <KeyEmployeeInd>X</KeyEmployeeInd>
        <ReportableCompFromOrgAmt>317013</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>21520</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Kimberly Clarke</PersonNm>
        <TitleTxt>VP Asst Chief Info Officer</TitleTxt>
        <AverageHoursPerWeekRt>040.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>291438</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>26392</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Darin Rogers</PersonNm>
        <TitleTxt>VP - Provider and Network Services</TitleTxt>
        <AverageHoursPerWeekRt>040.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>239704</ReportableCompFromOrgAmt>
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        <OtherCompensationAmt>50373</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Nancy Vest</PersonNm>
        <TitleTxt>AVP Chief Data Mgmt Officer</TitleTxt>
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        <KeyEmployeeInd>X</KeyEmployeeInd>
        <ReportableCompFromOrgAmt>236885</ReportableCompFromOrgAmt>
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        <OtherCompensationAmt>38006</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Tareva Palmer</PersonNm>
        <TitleTxt>Chief Information Security Officer</TitleTxt>
        <AverageHoursPerWeekRt>040.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>231015</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>19390</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Brandon Koehler</PersonNm>
        <TitleTxt>VP of Finance - Provider Network Services through August 2022</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>201581</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Melanie Heuston</PersonNm>
        <TitleTxt>Chief Nursing Exec.</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>E Gordon Gee</PersonNm>
        <TitleTxt>Director - Chair</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Thomas Heywood</PersonNm>
        <TitleTxt>Director - Vice Chair and Treasurer</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Kathy Eddy</PersonNm>
        <TitleTxt>Director - Secretary</TitleTxt>
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        <OfficerInd>X</OfficerInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Kevin Craig</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Jeffrey L Barger</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Joe Campbell</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Terry Capel MD</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Ellen S Cappellanti</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Michelle Rotellini</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Steve Ferguson</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Christopher Kiefer MD</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Steve Meurer</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Randy Williams</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Woody Thrasher</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Bernie Twigg</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Dennis Xander</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Clay Marsh MD</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Scott Roach</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Michael Edmond MD</PersonNm>
        <TitleTxt>Director/ WVUHS CMO</TitleTxt>
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          <BusinessName>
            <BusinessNameLine1Txt>Deloitte Consulting LLP</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>4022 Sells Dr</AddressLine1Txt>
            <CityNm>Hermitage</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>370762903</ZIPCd>
          </USAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>Kiwi Tek LLC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>8900 Keystone Xing Ste 1095</AddressLine1Txt>
            <CityNm>Indianapolis</CityNm>
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          </USAddress>
        </ContractorAddress>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>General Healthcare Resources LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2250 Hickory Road Ste 240</AddressLine1Txt>
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            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>194622225</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>IT Consultant Staffing</ServicesDesc>
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      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>Jackson Kelly PLLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO Box 45705</AddressLine1Txt>
            <CityNm>Baltimore</CityNm>
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          </USAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>R Smith International LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>433 Plaza Real Ste 255</AddressLine1Txt>
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          </USAddress>
        </ContractorAddress>
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      <ProgramServiceRevenueGrp>
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      <OtherRevenueMiscGrp>
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        <ProgramServicesAmt>2939084</ProgramServicesAmt>
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        <ProgramServicesAmt>55855</ProgramServicesAmt>
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        <ProgramServicesAmt>32691378</ProgramServicesAmt>
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        <ProgramServicesAmt>89372550</ProgramServicesAmt>
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        <ProgramServicesAmt>275015</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4354</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>1108053</ProgramServicesAmt>
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        <ProgramServicesAmt>1365274</ProgramServicesAmt>
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      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
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      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
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      <SupportedOrgInformationGrp>
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      <SupportedOrgInformationGrp>
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        <SupportNonSupportedOrgInd>true</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>false</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>false</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>false</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>false</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>false</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
        <ContributionControllerInd>false</ContributionControllerInd>
        <ContributionFamilyInd>false</ContributionFamilyInd>
        <Contribution35ControlledInd>false</Contribution35ControlledInd>
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      <Form990SchAType1SuprtOrgGrp>
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        <OperateBenefitNonSuprtOrgInd>false</OperateBenefitNonSuprtOrgInd>
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      <FactsAndCircumstancesTestTxt>Part I Section A Line 12 The amounts of support being reported are the annual amount of savings realized by each supported organziation through the use of the Systems purchasing discounts and through the combining of other necessary expenses such as the annual audit, legal fees, benchmarking, hospital reviews, and a wide range of other expenses.</FactsAndCircumstancesTestTxt>
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        <ExplanationTxt>West Virginia United Health System does make charitable contributions to charitable organizations that are outside the System. These contributions are reported on Schedule I.</ExplanationTxt>
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      <MailingsMembersInd>false</MailingsMembersInd>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
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      <DirectContactLegislatorsInd>true</DirectContactLegislatorsInd>
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      <NotDescribedSection501c3Ind>false</NotDescribedSection501c3Ind>
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        <FormAndLineReferenceDesc>II-B 1g</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount shown here is based on a calculation of the hours the System CEO participated in lobbying related activities in 2022 amount equals hours multiplied by hourly pay rate.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>II-B 1i</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount reported is the total amount paid to a public relations firm to engage in lobbying activities on behalf of the System.</ExplanationTxt>
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        <BookValueAmt>5509650</BookValueAmt>
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      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
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      <OtherSecuritiesGrp>
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      <OtherSecuritiesGrp>
        <Desc>Other Investments</Desc>
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      <OtherSecuritiesGrp>
        <Desc>Funded Depreciation - LT</Desc>
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        <Desc>Deferred Compensation</Desc>
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        <Desc>Federal income taxes</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>Deferred Compensation</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>Malpractice Costs - Current</Desc>
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        <Desc>Self Insurance Liability</Desc>
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        <Desc>Other Non-Current Liabilities</Desc>
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      <RecipientTable>
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      <SupplementalNonqualRtrPlanInd>true</SupplementalNonqualRtrPlanInd>
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      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Albert L Wright Jr</PersonNm>
        <TitleTxt>Director/ President CEO WVUHS</TitleTxt>
        <BaseCompensationFilingOrgAmt>1480677</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>815255</BonusFilingOrganizationAmount>
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        <TotalCompensationFilingOrgAmt>2707633</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Douglas Coffman</PersonNm>
        <TitleTxt>Sr. VP CFO</TitleTxt>
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        <TotalCompensationFilingOrgAmt>977596</TotalCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Melissa McCoy</PersonNm>
        <TitleTxt>VP Finance/CFO</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>David Rich Jr</PersonNm>
        <TitleTxt>Chief Medical Info Officer</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Robert O'Neil</PersonNm>
        <TitleTxt>Executive Vice President</TitleTxt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Brian Cottrill</PersonNm>
        <TitleTxt>VP Asst Chief Info Officer</TitleTxt>
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        <OtherCompensationFilingOrgAmt>3765</OtherCompensationFilingOrgAmt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>James Venturella</PersonNm>
        <TitleTxt>VP - IT</TitleTxt>
        <BaseCompensationFilingOrgAmt>525112</BaseCompensationFilingOrgAmt>
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        <DeferredCompensationFlngOrgAmt>91888</DeferredCompensationFlngOrgAmt>
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        <TotalCompensationFilingOrgAmt>812115</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Darin Rogers</PersonNm>
        <TitleTxt>VP - Provider and Network Services</TitleTxt>
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        <PersonNm>Melanie Davies</PersonNm>
        <TitleTxt>VP - Corporate Compliance</TitleTxt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Gonzalo Romero Lauro</PersonNm>
        <TitleTxt>VP Asst Chief Info Officer</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Jessica Alsop</PersonNm>
        <TitleTxt>VP General Counsel</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Kimberly Clarke</PersonNm>
        <TitleTxt>VP Asst Chief Info Officer</TitleTxt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Todd Karpinski</PersonNm>
        <TitleTxt>Chief Pharmacy Officer</TitleTxt>
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        <OtherCompensationFilingOrgAmt>758</OtherCompensationFilingOrgAmt>
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        <NontaxableBenefitsFilingOrgAmt>20702</NontaxableBenefitsFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Ryan Stansbury</PersonNm>
        <TitleTxt>VP Operations - Med Group</TitleTxt>
        <BaseCompensationFilingOrgAmt>272313</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>57327</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>393</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>38065</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>28849</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>396947</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Tareva Palmer</PersonNm>
        <TitleTxt>Chief Information Security Officer</TitleTxt>
        <BaseCompensationFilingOrgAmt>204582</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>24374</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>2059</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>9274</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>10116</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>250405</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Leeann Kaminsky</PersonNm>
        <TitleTxt>Chief HR Officer VP HR</TitleTxt>
        <BaseCompensationFilingOrgAmt>449403</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>133659</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>810</OtherCompensationFilingOrgAmt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Anthony Condia</PersonNm>
        <TitleTxt>VP Chief Marketing Officer Communications Officer</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>153001</CompensationBasedOnRltdOrgsAmt>
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        <TotalCompensationRltdOrgsAmt>212567</TotalCompensationRltdOrgsAmt>
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        <PersonNm>Nancy Vest</PersonNm>
        <TitleTxt>AVP Chief Data Mgmt Officer</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Christine Vaglienti</PersonNm>
        <TitleTxt>AVP Sr Litigation Counsel</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Christopher Haver</PersonNm>
        <TitleTxt>AVP - HR Shared Services</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Amos Ross</PersonNm>
        <TitleTxt>Chief Op Off-Ins Svcs</TitleTxt>
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        <PersonNm>Sunita G Kellermeyer</PersonNm>
        <TitleTxt>AVP - Sr Clinical Ops Counsel</TitleTxt>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Brian Guyton</PersonNm>
        <TitleTxt>AVP Total Rewards</TitleTxt>
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        <PersonNm>Brandon Koehler</PersonNm>
        <TitleTxt>VP of Finance - Provider Network Services through August 2022</TitleTxt>
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        <PersonNm>Frank Briggs</PersonNm>
        <TitleTxt>VP, HVI WVUH Former System VP</TitleTxt>
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        <NontaxableBenefitsRltdOrgsAmt>17646</NontaxableBenefitsRltdOrgsAmt>
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        <PersonNm>Michael Grace</PersonNm>
        <TitleTxt>Chief Admin Officer Aug-Dec</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>687673</CompensationBasedOnRltdOrgsAmt>
        <BonusRelatedOrganizationsAmt>159375</BonusRelatedOrganizationsAmt>
        <OtherCompensationRltdOrgsAmt>1242</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>115725</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>21735</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>985750</TotalCompensationRltdOrgsAmt>
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        <PersonNm>Benjamin Gerber</PersonNm>
        <TitleTxt>Chief Strategy Officer</TitleTxt>
        <BaseCompensationFilingOrgAmt>401382</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>262980</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>540</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>73272</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>28704</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>766878</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Melanie Heuston</PersonNm>
        <TitleTxt>Chief Nursing Exec.</TitleTxt>
        <BaseCompensationFilingOrgAmt>134454</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>30000</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>5604</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>20500</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>8515</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>199073</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>During 2022, certain individuals reported in Part VII participated in a nonqualified retirement plan and received direct cash payments instead of deferral of income. Douglas Coffman received cash distributions of 97,279 Robert ONeil received cash distributions of 43,551 and Melanie Davies received cash distributions of 40,508. These distributions were paid directly to the recipient by WVUHS, reported on their W-2 and are reported in Part II, Column Biii. These amounts are reported along with other types of retirement contributions for the individuals listed and other that are not a part of the nonqualified plan.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>During 2022, the following individuals were able to defer compensation under a nonqualified plan. The amounts reported here are included in Part II Column C of the Schedule J. David Rich received deferred contributions of 52,629 James Venturella received deferred contributions of 78,163 Darin Rogers received deferred contributions of 29,086 Albert Wright received deferred contributions of 342,343 Jessica Alsop received deferred contributions of 69,907 Melissa McCoy received deferred contributions of 60,319 Todd Karpinski received deferred contributions of 47,037 Leeann Kaminsky received deferred contributions of 67,301 Anthony Condia received deferred contributions of 15,085 Benjamin Gerber received deferred contributions of 59,547 Brandon Koehler received deferred contributions of 12,100 Ryan Stansbury received deferred contributions of 27,594 Melanie Heuston received deferred contributions of 20,500 and Michael Grace received deferred contributions of 102,000. Column C can and does include amounts that were contributed as a part of the standard retirement package if it was available to the employee during the year.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 6a</FormAndLineReferenceDesc>
        <ExplanationTxt>Per the WVUHS Incentive Plan incentives are contingent on meeting a net earnings target.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Brandon Koehler is listed as former on the Form 990. He was reported as a key employee on the 2019 Form 990. However, now he is paid by a related party for his role of VP Finance, Provider Network Services and is no longer a key employee to West Virginia United Health System.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Frank Briggs was VP, HVI Chief Quality Officer on the 2019 Form 990. However, now he is solely VP, HVI for West Virginia University Hospitals, Inc. and is no longer an officer for West Virginia United Health System.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 2a 2b</FormAndLineReferenceDesc>
        <ExplanationTxt>The employees of WVUHS are leased from a related entity, WVU Hospitals, Inc. EIN 55-0643304. Under these terms, WVU Hospitals, Inc. completes and files all payroll tax filings.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The organizations articles and bylaws were updated during 2022 to reflect that West Virginia United Health System, Inc. is now the sole member of the following entities West Virginia University Hospitals, Inc., United Physicians Care, Inc., Camden-Clark Foundation, West Virginia Health Care Cooperative, Inc., Potomac Valley Hospital of W Va Inc., St. Josephs Hospital of Buckhannon, Inc., Braxton County Memorial Hospital, Community Health Association, Wetzel County Hospital, Inc., Harrison Community Hospital, Belmont Community Hospital, Barnesville Hospital Association, and Upshur Medical Management Service.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is prepared by the WVUHS Tax Team and is then submitted to be reviewed by the external independent audit firm of the System. After the external review is completed, the Form 990 is presented to the WVUHS CFO. Upon approval from the CFO, it is then presented to the audit committee and the Board of Directors. Once approved, the Form 990 is submitted to the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All Officers, Directors, and Board Members are required to annually disclose any relationships which may give rise to a potential conflict of interest. These responses are then tracked by general counsel and the Chief Compliance Officer. When a conflict arises disclosure of the financial interest and all material facts is provided to the board, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If the remaining board or committee members decide a conflict exists, procedures outlined in the WVUHS Conflict of Interest Policy may be utilized.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The System engages an independent group to perform an executive compensation review and compensation survey annually. This information is provided to the compensation committee which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive, ensuring that the compensation package does not exceed fair market value based on the data from the consultant group. The minutes of the compensation committee are contemporaneously documented and retained. Full compensation surveys were completed for 2020, 2021, and 2022 compensation amounts, with data provided by the independent consultant to the compensation committee.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All financial and governing documents along with Board of Director Conflict of Interest statements are made available during regular business hours at the business office. In accordance with West Virginia Legislative code every member of the board shall file a written statement, which shall be fully available for public disclosure, with the appropriate chairman of the board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section A, Line 1-47</FormAndLineReferenceDesc>
        <ExplanationTxt>The employees of WVUHS are leased from a related entity, WVU Hospitals, Inc. EIN 55-0643304. WVUHS reimburses WVUH and other related parties for salary, benefits, and applicable taxes for WVUHS employees and for a portion of compensation paid to corporate officers with time is split between WVUHS, WVUH and other related parties. Darin Rogers is compensated by both WVUHS and an unrelated party, West Virginia University Medical Corporation. The appropriate salary expenses are reflected in Part IX Line 5 of this return and the other respective returns. Michael Edmonds is the Chief Medical Offier of WVUHS, UHA</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section B, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUHS receives and pays invoices for Legal and Accounting Services that have been provided to all system entities. Based on an allocation agreed upon by all entities, the System then bills each entity for their respective portion of that service and the expense is offset by the reimbursements. The amounts reported in Part IX - Statement of Functional Expenses Line 11b and 11c reflect the portion of legal and accounting expense attributable to WVUHS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>The 42,710,768 change in net assets is 42,034,003 transfers from affiliates, 676,768 investment in Peak Health Insurance Company, and 3 rounding.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 14b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 926 Attachment 1. Transferor - West Virginia United Health System d/b/a West Virginia University Health System, EIN 55-0754713, PO Box 8034, Morgantown, WV 26506 2. Transfer - i. Transferee - Augusta Insurance Company, Ltd. EIN 98-1399333, PO Box 69, Grand Cayman, Grand Cayman Islands KY1-1102 ii. Transfer - West Virginia University Health System, a US tax-exempt corporation Transferor, made cash transfers that represented non-taxable deposits during the tax year ended December 31, 2022 in the amount of 19,626,251 is US dollars to Augusta Insurance Company, Ltd., its wholly-owned subsidiary formed in the Cayman Islands Transferee. To the extent that such transfers are not treated as deposits, but rather as constructive capital contributions from the Transferor solely to the Transferee for US federal tax purposes, the Transferor is reporting such amounts on this statement as a protective measure in compliance with Code Section 6038B.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 14b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 926 Attachment continued - 3. Consideration received. Transferee did not issue any additional shares to the Transferor for the capital contributions or non-taxable deposit because the Transferor is the sole shareholder of the Transferee and the issuance of additional shares would have been meaningless gestures according to federal tax principles. 4. Property transferred. i. Active business property. The Transferee received cash transfers in the amount of 19,626,251 in connection with an alternative risk financing arrangement that represented non-taxable deposits for U.S. federal tax purposes. To the extent that such transfers are not treated as deposits, but rather as constructive capital contributions from the Transferor only to Transferee for U.S. federal tax purposes, the Transferor is reporting such amounts on this statement as a protective measure in compliance with Code Section 6038B. The cost basis in the cash equals the fair market value.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 14b</FormAndLineReferenceDesc>
        <ExplanationTxt>ii. Stock or securities. Not applicable iii. Depreciated property. Not applicable iv. Property to be leased. Not applicable v. Property to be sold. Not applicable vi. Transfers to FSCs Not applicable vii.Tainted property. A. Inventory, etc. Property described in subsection 1.367a-5Tb. Not applicable. B. Installment obligations, etc. Property described in subsection 1.367a-5Tc. Not applicable. C. Foreign currency, etc. Property described in subsection 1.367a-5Td. Not applicable.D. Intangible property. Property described in subsection 1.367a-5Te. Not applicable. E. Leased property. Property described in subsection 1.367a-4Tf. Not applicable. viii. Foreign loss branch. Not applicable. ix. Other intangibles. Not applicable.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 14b</FormAndLineReferenceDesc>
        <ExplanationTxt>5. Transfer of foreign branch with previously deducted losses. i. Branch operation. Not applicable ii. Branch property. Not applicable iii. Previously deducted losses. Not applicable iv. Character of gain. Not applicable 6. Application of section 367a5 Not applicable.</ExplanationTxt>
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        <InvolvedAmt>19626251</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Cash Value</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>Augusta Insurance Company LTD</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>s</TransactionTypeTxt>
        <InvolvedAmt>496831</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Change in Investment</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>Barnesville Hospital Association</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
        <InvolvedAmt>1403918</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Cash Value</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>Wheeling Hospital Inc</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
        <InvolvedAmt>19120499</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Cash Value</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
