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        <PersonNm>Hannah Hazard MD</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Ellen Cappellanti</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Steve Meurer</PersonNm>
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        <OfficerInd>X</OfficerInd>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Bernie Twigg</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Michelle Rotellini</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Tara Hulsey Ph D</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Sarah Tucker Ph D</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Randy Williams</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Clay Marsh MD</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Scott Roach</PersonNm>
        <TitleTxt>Director, Treasurer</TitleTxt>
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        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Paula Congelio</PersonNm>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Ben Statler</PersonNm>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Steve Ferguson</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <TotReportableCompRltdOrgAmt>628903</TotReportableCompRltdOrgAmt>
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      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
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          <BusinessName>
            <BusinessNameLine1Txt>Comprehensive Care Services</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
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          </USAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
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          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
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            <CityNm>Rochester</CityNm>
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            <ZIPCd>559050001</ZIPCd>
          </USAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>Medical Solutions LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>1010 N 102ND Street Suite 300</AddressLine1Txt>
            <CityNm>Omaha</CityNm>
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          </USAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
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        </ContractorName>
        <ContractorAddress>
          <USAddress>
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            <CityNm>Nashville</CityNm>
            <StateAbbreviationCd>TN</StateAbbreviationCd>
            <ZIPCd>372152728</ZIPCd>
          </USAddress>
        </ContractorAddress>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>Quest Diagnostics of PA</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
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            <CityNm>Pittsburgh</CityNm>
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          </USAddress>
        </ContractorAddress>
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      <GovernmentGrantsAmt>57736</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>4354653</AllOtherContributionsAmt>
      <NoncashContributionsAmt>577161</NoncashContributionsAmt>
      <TotalContributionsAmt>4412389</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
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        <BusinessCd>621110</BusinessCd>
        <TotalRevenueColumnAmt>1432894579</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1432894579</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>12804255</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
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      <ProgramServiceRevenueGrp>
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        <RelatedOrExemptFuncIncomeAmt>2629467</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
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      </GrossRentsGrp>
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      <NetRentalIncomeOrLossGrp>
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      <NetGainOrLossInvestmentsGrp>
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        <ProgramServicesAmt>379701371</ProgramServicesAmt>
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        <ProgramServicesAmt>42095315</ProgramServicesAmt>
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        <ProgramServicesAmt>27912256</ProgramServicesAmt>
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        <ProgramServicesAmt>1328009348</ProgramServicesAmt>
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        <EOYAmt>3700</EOYAmt>
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        <EOYAmt>27631864</EOYAmt>
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        <EOYAmt>15074282</EOYAmt>
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        <EOYAmt>860713486</EOYAmt>
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      <NetUnrlzdGainsLossesInvstAmt>79006024</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>-53560549</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
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        <ContributorUSAddress>
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          <City>RESTRICTED</City>
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          <ZIPCode>RESTRICTED</ZIPCode>
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      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
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      <NotDescribedSection501c3Ind>false</NotDescribedSection501c3Ind>
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        <Desc>Estimated Malpractice Costs - Current</Desc>
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        <Desc>Local/City Payroll Taxes</Desc>
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      <SupplementalInformationDetail>
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      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Group West Virginia University Hospitals Line Part V, Section B, Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>The Community Health Needs Assessment CHNA was prepared by Thomas Bias, Christiaan Abildso, and Emily Sarkees from the West Virginia University Health Research Center. The CHNA process began with a thorough review of the previous cycles needs assessment report and implementation plan. The CHNA also involved collecting both primary and secondary data. Primary data was comprised of a survey of community members perceptions of health issues followed by a community event focused on soliciting input on community health needs and sought to identify groups and organizations already providing essential services. Survey data was also reviewed and strategies for improving health outcomes was discussed among the group. Secondary data included US Census Data and County Health Ranking Data. The CHNA can also be found here https//wvumedicine.org/wp-content/uploads/2020/11/JWRMH-2019-Community-Health-Needs-Assessment.pdf .</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Group West Virginia University Hospitals Line Part V, Section B, Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>The public survey was collected both online and through hard copies from residents 18 years of age and older. Collection points included but were not limited to WVUH staff, social media outlets, city officials, the Shack Neighborhood house, Milan Puskar Health Right, Friendship House, Morgantown Health and Wellness Commission and Early Head Start. The public community event was hosted by West VIrginia University Hospitals leadership in an effort to solicit additional views and perceptions of community health needs in Monongalia County, WV. Organizations represented at the community event included Monongalia County Schools, Mountain Line Transit Authority, Monongalia County Starting Points, Morgantown City Council, United Way of Mon and Preston Counties, Mon River Trails Conservancy, The Shack Neighborhood House, St. Ursulas Food Pantry and Outreach and WVU Medicine staff and students.</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Group West Virginia University Hospitals Line Part V, Section B, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>In the proceeding months after the community event, the leadership team met to review the primary and secondary data collected in order to identify priority areas for developing implementation strategies. During this meeting, leadership utilized a prioritization matrix in order to guide their discussion. The group considered the degree to which the hospital can realistically affect health outcomes for each, endeavors already underway for each, as well as level of importance relative to the reach of their impact. The leadership team identified the following prioritized needs 1. Obesity and Related Chronic Disease 2. Substance Use and Mental Health Issues 3. Cancer. The prioritized needs identified in the CHNA are being addressed by West Virginia University Hospitals, Inc. WVUH leadership in the following ways. With respect to obesity and related chronic disease, WVUH believes that the hospital does already provide some programming to address this need identified by the stakeholders. Hospital officials also believe that WVUH has the outreach and capacity to positively affect residents living within the service area via existing and new strategies. Due to its high importance, WVUH is prioritizing this as one of their three implementation topics. WVUH is also addressing the growing issue of substance use/abuse and mental health issues not only within the service area but in the state of West Virginia as a whole. Hospital leadership sees various opportunities to address these issues with close collaboration with Chestnut Ridge Hospital. Lastly, WVUH leadership believes that they can further expand cancer prevention and treatment options to further reduce the rates of cancer in the community.</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Group West Virginia University Hospitals, Inc Line Part V, Section B, Line 13b</FormAndLineReferenceDesc>
        <ExplanationTxt>West Virginia University Hospitals, Inc. offers discounted care only to individuals who qualify for free care. WVUH offers a Prompt - Pay Discount Program - patients who have no third party coverage uninsured or uninsurable may be eligible for a 50 self-pay discount while patients who have a guarantor balance may be eligible for a 20 discount. To be eligible for either prompt pay discount, the patient/guarantor must meed certain requirements.</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Group West Virginia University Hospitals, Inc Line Part V, Section B, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>All patients are charged an amount equal to gross charges regardless of payment method. Once FAP eligibility is confirmed, charge amounts are moved to Charity Care and no longer charged to the patient.</ExplanationTxt>
      </SupplementalInformationGrp>
      <FacilityNum>10</FacilityNum>
      <OthHlthCareFcltsNotHospitalGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>Chestnut Ridge Center</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>930 Chestnut Ridge Road</AddressLine1Txt>
            <CityNm>Morgantown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26505</ZIPCd>
          </USAddress>
          <FacilityTxt>Behavioral Health Facility</FacilityTxt>
        </OthHlthCareFcltsGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>Cheat Lake Physicians</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>608 Cheat Road</AddressLine1Txt>
            <CityNm>Morgantown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26508</ZIPCd>
          </USAddress>
          <FacilityTxt>General Medical, Physician Offices</FacilityTxt>
        </OthHlthCareFcltsGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>WVU Suncrest Towne Center</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>600 Suncrest Towne Centre</AddressLine1Txt>
            <CityNm>Morgantown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26506</ZIPCd>
          </USAddress>
          <FacilityTxt>General Medical, Physician Offices</FacilityTxt>
        </OthHlthCareFcltsGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>WVU Sleep Evaluation Center</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>205 Bakers Ridge Road</AddressLine1Txt>
            <CityNm>Morgantown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26508</ZIPCd>
          </USAddress>
          <FacilityTxt>Sleep Evaluation</FacilityTxt>
        </OthHlthCareFcltsGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>WVU Sports Medicine</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>943 Maple Drive</AddressLine1Txt>
            <CityNm>Morgantown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26505</ZIPCd>
          </USAddress>
          <FacilityTxt>Sports Medicine</FacilityTxt>
        </OthHlthCareFcltsGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>WVU Pain Management Center</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>1075 Van Voorhis Road</AddressLine1Txt>
            <CityNm>Morgantown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26505</ZIPCd>
          </USAddress>
          <FacilityTxt>Pain Management</FacilityTxt>
        </OthHlthCareFcltsGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>Wound Management Center</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>608 Cheat Road</AddressLine1Txt>
            <CityNm>Morgantown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26505</ZIPCd>
          </USAddress>
          <FacilityTxt>Wound Care</FacilityTxt>
        </OthHlthCareFcltsGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>Fairmont Regional Cancer Center</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>1325 Locust Ave</AddressLine1Txt>
            <CityNm>Fairmont</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26554</ZIPCd>
          </USAddress>
          <FacilityTxt>Cancer Treatment Center</FacilityTxt>
        </OthHlthCareFcltsGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>University Town Centre</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>6040 University Town Centre Drive</AddressLine1Txt>
            <CityNm>Morgantown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26501</ZIPCd>
          </USAddress>
          <FacilityTxt>General Medical, Physician Offices</FacilityTxt>
        </OthHlthCareFcltsGrp>
        <OthHlthCareFcltsGrp>
          <BusinessName>
            <BusinessNameLine1Txt>Pediatric Neurodevelopment Center</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>201 Bakers Ridge Road</AddressLine1Txt>
            <CityNm>Morgantown</CityNm>
            <StateAbbreviationCd>WV</StateAbbreviationCd>
            <ZIPCd>26508</ZIPCd>
          </USAddress>
          <FacilityTxt>Pediatric Nuero Development</FacilityTxt>
        </OthHlthCareFcltsGrp>
      </OthHlthCareFcltsNotHospitalGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 3c</FormAndLineReferenceDesc>
        <ExplanationTxt>WVU Hospital WVUH uses 200 Federal Poverty Guideline FPG to determine free care eligibility. However, WVUH does not offer discounted care to individuals who fail the 200 FPG test.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 6a</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUH community benefit numbers are reported in total with the other hospitals within West Virginia United Health System. The most recent amounts can be found on WVU Medicines website here https//wvumedicine.org/about/leadership-and-more/community-benefit/.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 7</FormAndLineReferenceDesc>
        <ExplanationTxt>Total community benefit expense for 2021 is 449,079,121 and is 28.76 of total net expenses. To calculate net expense, bad debt of 41,522,155 was deducted from total expenses of 1,603,062,498 as shown in Part IX line 25 of the core Form 990, for a net expense of 1,561,540,343.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 7</FormAndLineReferenceDesc>
        <ExplanationTxt>Worksheet 2 from the IRS Schedule H instructions was used to derive the Cost-to-Charge ratio, which was used to calculate Charity Care, Unreimbursed Medicaid and other means-tested government programs at cost.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Physical improvements and housing - Annually WVUH employees spend a weekday afternoon - on work time - volunteering at a social service agency to do repairs and maintenance on homes for residents of Monongalia and Preston Counties. For 2021 the volunteer opportunities were fewer however employeees volunteered for other United Way opportunities.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Community Support - During the COVID pandemic WVUH Emergency Management Coordinator focused on addressing the needs of WVUH, the Health System and the community we serve in the following ways. WVU Medicine established a COVID-19 hotline for community members to contact with questions regarding the virus. This hotline was staffed 7 days a week from January 20 - March 5, 2021. WVU Medicine established free COVID-19 testing sites at each hospital location, that ran from January 21 - July 16, 2021. WVUH also provided a testing location for the state, establishing community vaccine clinics across the state, many in conjunction with the local health department. WVU Medicine continued to produce media campaigns, including interviews, to promote community education.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Coalition building - WVUH employees participate in various community coalitions and other organizations that focus on addressing community health and safety issues. In 2021, employees participated in the Preston County Stakeholders Group, Marion County Stakeholders Group, Monongalia County Stakeholders Group, Monongalia County Family Resource Network Collaborative, Harrison County Family Resource Network Collaborative, Preston County Family Resource Network Collaborative, North Central Community Collaborative, InterMountain Collaborative, Senior Health Advocacy Group and regional youth stakeholder groups.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Community Health Improvement Advocacy - WVUH is committed to improving the health and quality of life to West Virginians in the healthcare setting and in the communities served. In 2021, WVUH continued to support BOPARCs Play for All playground effort. WVUH also organizes and provides space for a weekly farmers market. WVUH does not charge a fee to vendors that wish to come to the farmers market. This famers market is attended by WVUH employees as well as employees of neighboring businesses and community members. In 2019 WVUH also launched a Pharmacy Assistance Program that is easing the burden for uninsured and underinsured patients who need lifesaving medications but not the stress of worrying about how they will afford them. WVUH has a full time employee dedicated to this program. WVUH also dedicated marketing resources during 2021 to provide education concerning the pandemic to the PSA of WVUH and all system entities.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Community Events - WVUH employees organized several community events throughout 2021. These included Community Day at the recently opened Waynesburg Outpatient Clinic and WVU Medicines Childrens Kids Fair.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Workforce Development The Talent Acquisition team, a subset of the Human Resources Department at WVUH, is committed to workforce development in and around our community. Throughout 2021, the Talent Acquisition team attended and/or hosted 58 events in an effort to better train and recruit healthcare professionals. Our events included attendance at many virtual school/educational events, partnerships with the unemployment office Workforce WV, Jobs and Hope placement program, veteran events, and technical programs.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Bad Debt Expense at cost was calculated by multiplying bad debt expense of 41,522,155 by our cost to charge ratio of 35.31 for a total of 14,661,473.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Estimated bad debt attributable to patients eligible for charity care was calculated by running a report within our patient revenue software of all bad debt account balances greater than 50,000. The total of that report was 13,222,195 which we then multiplied by our cost to charge ratio of 35.31 for a total of 4,668,757.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The estimated bad debt attributable to patients eligible for charity care of 4,668,757 should be considered community benefit due to the fact that anyone with outstanding balances of 50,000 or greater usually qualifies as catastrophic if the patient completes the application process.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>In our charity care policy, we define catastrophic care as any illness or injury that will likely require continuous or frequent treatment for more than one year. Regardless, that bad debt should be considered community benefit as we provide services to those in need regardless of their ability to pay.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUHs financial statements are prepared on a consolidated basis as a member of the WV United Health System. The footnote for Accounts Receivable is as followsPatient accounts receivable are reported at net realizable value. For accounts receivable associated with services provided to patients who have third-party coverage, the System estimates net realizable value based on the estimated contractual reimbursement percentage, which in turn is based on current contract provisions and historical paid claims by payor. For self-pay accounts, including uninsured and patient responsibility accounts, the net realizable value is determined using historical collection experience, adjusted for estimated conversions of patient responsibility portions, expected recoveries and changes in trends to estimate implicit price concessions. Management continually reviews the estimated net realizable value of accounts receivable by monitoring cash collections, economic conditions and trends, changes in payor mix, changes in federal or state healthcare coverage and other matters.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The System grants credit without collateral to its patients, most of whom are local residents and are insured under third-party payor agreements, primarily with Medicare, Medicaid and various commercial insurance companies. The System records accounts receivable net of estimated price concessions and such amounts have historically been within managements expectations.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The mix of accounts receivable at December 31, 2021 and 2020, from patients and third-party payors is as follows For the year-end December 31, 2021 Medicare - 31, Medicaid - 16, Blue Cross - 21, Commercial, managed care and other - 28, Patients - 4, totaling 100. For the year-end December 31, 2020, Medicare - 29, Medicaid - 17, Blue Cross - 21, Commercial, managed care and other - 28, Patients - 5, totaling 100.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount reported in Part III Line 6 617,704,821 was calculated using the total Medicare allowable cost from the Medicare cost report, less Medicare reimbursement of direct GME.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUHs shortfall, 226,602,946 of Medicare program reimbursement should be considered a community benefit because we are relieving a government burden by providing care in excess of our costs to these patients. WVUH has the only Level 1 Trauma Center in the area, and we serve an aging population that relies on WVUH to provide the most state-of-the-art care available in the area.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 9b</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUH does have a debt collection policy. When a patient has been approved for financial assistance under our charity care policy, they will not be sent to bad debt. Additionally, if a patient is being evaluated for charity, the patient will not be sent to bad debt agency pending charity guarantor status until the pending status has been finalized approved/denied. All other patients with outstanding balances will be processed through billing and collections pursuant to our Financial Policy.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>West Virginia University Hospitals, Inc. WVUH considers several components in assessing how the organization determines the need of the community it serves. For the 2019 CHNA, individuals from the West Virginia University Health Research Center Thomas Bias, Christiaan Abildso, and Emily Sarkees assisted the WVUH leadership team with defining the community served as all of Monongalia County. Data collection was structured so that the leadership team could analyze three different areas of the county based on respondents proximities to each of the three high schools, acknowledging that reported needs of those living in or close to city limits Morgantown differ significantly from those living in more rural areas of the county. Residents were classified into the following categories Morgantown High School area downtown/city limits, University High School area north/east outskirts of town, and Clay-Battelle High School area western end of the county. These classifications were also used for the stakeholder community health concerns survey.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUH employs 7.78 financial counselor FTEs Full Time Equivalent to meet with patients and discuss eligibility to qualify for charity care. WVUH provides brochures discussing charity care and the qualifications for receiving charity care. These brochures are available at each registration area in the facility. WVUH provides financial assistance to patients who do not qualify for any state or federal programs.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Our charity care eligibility guidelines are also listed on our website at www.wvumedicine.com under the Billing and Insurance - Online Bill Pay section of the Patient and Visitor page. WVUH also has contracted a third party organization to be on-site to help patients, that qualify for charity care, Medicaid, or other types of financial assistance, complete the required applications and provide the correct documentation to receive these benefits.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUH serves residents in the entire state of West Virginia and portions of the neighboring states of Maryland, Pennsylvania and Ohio. However, WVUH considers its Primary Service Area PSA to include Monongalia County, WV. The 2020 market share for our PSA is 51.2 with 24.3 of WVUH patients covered by Medicaid. The largest non-profit competitor within our PSA include Monongalia General Hospital. Other non-profit competitors within areas WVUH serves residents include Charleston Area Medical Center CAMC and University of Pittsburgh Medical Center UPMC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Monongalia County has a population of 106,387, a median household income of 54,198, an employment rate of 57.2 and a poverty rate of 21.3. Per the most recent census survey 1,207 Monongalia County residents report that they do not have healthcare coverage, that is 1.1 of the county estimated population. This population and demographic information was obtain from the United State Census Bureau https//data.census.gov/cedsci/.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUH offers a comprehensive range of healthcare, from well-child visits with a pediatrician to life-saving surgery. While our central mission is to provide state-of-the-art care to the people of West Virginia and the surrounding areas, the excellence of our services brings people from every U.S. state, and our international program serves patients from countries around the world. WVUH also provides support throughout the entire state of West Virginia by making sure that health care is available to all, regardless of income or health insurance by supporting important educational and social welfare activities within our immediate community and to the entire state of West Virginia and surrounding areas and by providing financial support to the health professions education programs of West Virginia University.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Per the Monongalia County Health Department According to the CDC, 34 million people in the U.S have diabetes. West Virginia has a greater percentage 15.7. We have the highest rate in the country. More than 1 in 10 adults is affected by diabetes in West Virginia. Obesity is defined as a body mass index BMI of 30 or greater. Obesity is a major risk factor for cardiovascular disease, certain types of cancer, and Type 2 Diabetes. WVUH participates in many different programs that address obesity throughout West Virginia The Coronary Artery Risk Detection in Appalachian Communities CARDIAC, Healthy Hearts A Web-based Instructional Module for Children on Cardiovascular Health, Choosy Kids, Helping Educators Attack CVD Risk Factors Together HEART, Walk 100 Miles in 100 days, which is the states largest sustained exercise program, and the WV Healthy Lifestyles Act on Education Practices and Childhood Obesity. WVUH physicians also participate in day camps that promote healthy activities to children in our community.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>West Virginia is also faced with high rates of deaths due to cancer and cardiovascular disease. WVUH operates the Mary Babb Randolph Cancer Center MBRCC, this center is West Virginias premier cancer facility with a national reputation of excellence in cancer treatment, prevention and research. MBRCC is recognized by the American College of Surgeons Commission on Cancer for providing the best in cancer care.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>In 2017, the new WVU Heart and Vascular Institute HVI opened. The new clinic treats adult patients who need services related to cardiology, cardiothoracic surgery, vascular surgery, thoracic surgery, and cardiac rehabilitation. The HVI provides a comprehensive cardiac care program using the most current diagnostic procedures to detect and evaluate mild to life-threatening heart problems. Our board-certified cardiac experts include medical and interventional cardiologists, surgeons, cardiac electro-physiologists and others who treat people with all types of heart problems-from congenital heart issues to heart attacks.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>We offer both traditional and the latest, minimally invasive interventions, followed by cardiac rehabilitation and heart disease management programs. After surgery or other procedures, we work with the primary care doctor to facilitate patient rehabilitation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUHs board of directors is a diverse board, with eight of the fifteen members living in or around Morgantown, WV. The remaining board members live outside the PSA for WVUH, but still live within our overall service area. Having members living outside our PSA allows us to be more aware of the healthcare needs in other areas of West Virginia. Fourteen of the fifteen board members are neither employees nor independent contractors of WVUH, nor family members thereof.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>As a university medical center, WVUH only extends medical privileges to faculty of the West Virginia University School of Medicine.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUH allocates available funding to capital purchases and expanded services to improve patient care, support of medical education at West Virginia University, and research through support of the Mary Babb Randolph Cancer Center.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>WVU Hospital is responsible for providing educational and clinical facilities primarily for the Universitys Schools of Health, Science, Dentistry and Medicine.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUH is one of 260 hospitals in the U.S. participating in the first national pay-for-performance demonstration of its kind, designed to determine if economic incentives are effective at improving the quality of inpatient care.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>Many WVU Medicine providers and students volunteer their time at Milan Puskar Health Right, a community health clinic, which provides care at no cost to uninsured or underinsured low-income residents. In addition, WVUH organizes Kids Health Fairs, Women Love Your Heart screenings, along with offering free screenings at clinical open houses.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>West Virginia University Hospitals, Inc. is a part of the WV United Health System WVUHS. WVUHS is a not-for-profit corporation formed to serve as part of an integrated health science and healthcare delivery team. WVUHS serves as the parent corporation to an affiliated group of healthcare providing entities. The strategic plan of the System states intent to build a regional health care delivery system in its service areas, while offering a variety of options for providers who want to participate. The System maintains a demonstrated commitment to assist rural communities in preserving and improving the health care available to the patients it serves.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>System management is focused on recruitment of staff and employees to meet the growing needs of the aging population in the Systems service areas. Other hospitals in the System include United Hospital Center in Bridgeport, WV, Camden-Clark Memorial Hospital in Parkersburg, WV, City Hospital, Inc. in Martinsburg, WV, Jefferson Memorial Hospital in Ranson, WV, Potomac Valley Hospital in Keyser, WV, Reynolds Memorial Hospital, in Glen Dale, WV, West Virginia Health Care Cooperative, doing business as, Summersville Regional Medical Center in Summersville, WV, Braxton County Memorial Hospital in Gassaway, WV, Community Health Association, doing business as, Jackson General Hospital in Ripley, WV, St. Josephs Hospital of Buckhannon in Buckhannon, WV, Wetzel County Hospital, Inc. in New Martinsville, WV, Barnesville Hospital Assocation in Barnesville, OH, Uniontown Hospital in Uniontown, PA, Wheeling Hospital, Inc. in Wheeling, WV, and Harrison Community Hospital, Inc. in Cadiz, OH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>In addition to the above mentioned hospitals, the System includes physician practices of United Physicians Care, Inc., Camden-Clark Physician Corp, and Fayette Physician Network dba WVUHS Medical Group that operate in conjunction with the System hospitals along with United Summit Center, Inc. a behavioral health center located in Clarksburg, WV. The System also includes, WVUH-East, Inc. and Camden-Clark Health Services, Inc. which operate as management companies for their respective hospitals. University Healthcare Foundation, Inc. in Martinsburg, WV, United Health Foundation, Inc. in Bridgeport, WV, Camden-Clark Foundation, Inc. in Parkersburg, WV, St. Josephs Foundation of Buckhannon, Inc. in Buckhannon, WV, Reynolds Memorial Foundation, Inc. in Glen Dale, WV, Barnesville Hospital Foundation in Barnesville, OH, and Harrison Community Hospital Foundation in Cadiz, OH which perform various fundraising activities for their respective hospitals. In 2020, the System formed WVUHS Home Care, LLC to provide Home Health and Hospice services to our service areas, supporting System hospitals by providing continuous care to our patients. Wheeling Hospital Ambulatory Surgical Center, LLC a surgical center located in Bridgeport, OH was acquired in 2021.</ExplanationTxt>
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          <BusinessNameLine1Txt>WVU Foundation</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1 Waterfront Place</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
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          <ZIPCd>26501</ZIPCd>
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        <RecipientEIN>556017181</RecipientEIN>
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        <CashGrantAmt>1110270</CashGrantAmt>
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      <RecipientTable>
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          <AddressLine1Txt>278-C Spruce Street</AddressLine1Txt>
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        <PurposeOfGrantTxt>Support</PurposeOfGrantTxt>
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      <RecipientTable>
        <RecipientBusinessName>
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          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>265068075</ZIPCd>
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        <USAddress>
          <AddressLine1Txt>430 Spruce Street</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26505</ZIPCd>
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        <RecipientEIN>556000215</RecipientEIN>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WV Chapter of the American College of Surgeons</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>3110 MacCorkle Ave SE</AddressLine1Txt>
          <CityNm>Charleston</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
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      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Morgantown Area Chamber of Commerce</BusinessNameLine1Txt>
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        <USAddress>
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      <RecipientTable>
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          <ZIPCd>30303</ZIPCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>WVU Hospitals provides cash contributions to various charitable organizations that support education, healthcare, or community building activities. WVUH does not monitor the use of grants after awarded.</ExplanationTxt>
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        <PersonNm>Douglas Mitchell</PersonNm>
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        <PersonNm>Melissa McCoy</PersonNm>
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        <PersonNm>Amy Bush</PersonNm>
        <TitleTxt>Chief Operating Officer - Childrens</TitleTxt>
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        <PersonNm>Anthony Condia</PersonNm>
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        <PersonNm>Joshua Hack</PersonNm>
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        <PersonNm>Nathan Burt</PersonNm>
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        <PersonNm>Karyn Wallace</PersonNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation for WVU Hospitals, Inc. CEO is determined by the WV United Health System compensation committee. The System engages an independent group to perform an executive compensation review and compensation survey every two years. This information is provided to the 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 offered does not exceed fair market value.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>During 2021, certain individuals reported in Part VII participated in a nonqualified retirement plan. The following is a list of those individuals, plan types and amounts.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 1a</FormAndLineReferenceDesc>
        <ExplanationTxt>Frank Briggs - CAA deferred contributions of 49,613 Nathan Burt - CAA deferred contributions of 24,841 Douglas Mitchell - CAA deferred contributions of 29,451 Anthony Condia - deferred contributions of 14,367 Richard Funnell - deferred contributions of 7,715 Cheryl Jones - deferred contributions of 5,496 Amy Bush - deferred contributions of 56,528 Justin Gibson - deferred contributions of 28,790 Karyn Wallace - deferred contributions of 27,545 and Colleen Sybert - deferred contributions of 9,067.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 4a</FormAndLineReferenceDesc>
        <ExplanationTxt>Stephen Tancin received 54,072 of severance pay in 2021. Richard Funnell received 155,974 of severance pay in 2021. Lastly, Cheryl Jones received 160,931 of severance pay in 2021.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 6a</FormAndLineReferenceDesc>
        <ExplanationTxt>Per the WVUHS Incentive Plan incentives are contingent on meeting a net earning target.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 7</FormAndLineReferenceDesc>
        <ExplanationTxt>Incentive and bonuses are based on goals and productivity measures that are not contingent on revenue.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="990K02:2" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>West Virginia Hospital Finance Authority</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>621256910</BondIssuerEIN>
        <CUSIPNum>000000000</CUSIPNum>
        <BondIssuedDt>2012-08-01</BondIssuedDt>
        <IssuePriceAmt>23770000</IssuePriceAmt>
        <PurposeDesc>2012 C - Refund 2008 D Bond - allocated to WVUH-East entities</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>West Virginia Hospital Finance Authority</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>621256910</BondIssuerEIN>
        <CUSIPNum>000000000</CUSIPNum>
        <BondIssuedDt>2015-08-19</BondIssuedDt>
        <IssuePriceAmt>18500000</IssuePriceAmt>
        <PurposeDesc>2015A - New construction and refinance of loans incurred at acquisition of PVH</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>West Virginia Hospital Finance Authority</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>621256910</BondIssuerEIN>
        <CUSIPNum>956622L85</CUSIPNum>
        <BondIssuedDt>2016-06-15</BondIssuedDt>
        <IssuePriceAmt>119678674</IssuePriceAmt>
        <PurposeDesc>2016 A - Refund 2003 BD, 2008 E, and 2009 C and 2009 C issuances - 18m to WVUH-East</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>D</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>West Virginia Hospital Finance Authority</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>621256910</BondIssuerEIN>
        <CUSIPNum>956622N75</CUSIPNum>
        <BondIssuedDt>2017-03-22</BondIssuedDt>
        <IssuePriceAmt>193415642</IssuePriceAmt>
        <PurposeDesc>2017 A - To fund building of SouthEast Tower - Heart Vascular Institute at WVUH</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <RetiredAmt>10120000</RetiredAmt>
        <TotalProceedsAmt>23770000</TotalProceedsAmt>
        <IssuanceCostsFromProceedsAmt>100000</IssuanceCostsFromProceedsAmt>
        <OtherSpentProceedsAmt>23670000</OtherSpentProceedsAmt>
        <SubstantialCompletionYr>2012</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>true</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <TotalProceedsAmt>18500000</TotalProceedsAmt>
        <RefundingEscrowAmt>166267</RefundingEscrowAmt>
        <CapitalExpendituresAmt>1325000</CapitalExpendituresAmt>
        <OtherSpentProceedsAmt>17008733</OtherSpentProceedsAmt>
        <SubstantialCompletionYr>2016</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>true</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <RetiredAmt>12366855</RetiredAmt>
        <TotalProceedsAmt>119678674</TotalProceedsAmt>
        <IssuanceCostsFromProceedsAmt>923368</IssuanceCostsFromProceedsAmt>
        <OtherSpentProceedsAmt>118755296</OtherSpentProceedsAmt>
        <SubstantialCompletionYr>2016</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>true</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>true</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>D</BondReferenceCd>
        <TotalProceedsAmt>193416642</TotalProceedsAmt>
        <IssuanceCostsFromProceedsAmt>3528323</IssuanceCostsFromProceedsAmt>
        <CapitalExpendituresAmt>189887319</CapitalExpendituresAmt>
        <SubstantialCompletionYr>2019</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>false</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>true</MgmtContractBondFincdPropInd>
        <EngageBondCounselContractsInd>true</EngageBondCounselContractsInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>true</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>true</MgmtContractBondFincdPropInd>
        <EngageBondCounselContractsInd>true</EngageBondCounselContractsInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>true</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>true</MgmtContractBondFincdPropInd>
        <EngageBondCounselContractsInd>true</EngageBondCounselContractsInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>D</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>true</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>true</MgmtContractBondFincdPropInd>
        <EngageBondCounselContractsInd>true</EngageBondCounselContractsInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>false</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>true</NoRebateDueInd>
        <VariableRateIssueInd>true</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>false</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>true</NoRebateDueInd>
        <VariableRateIssueInd>true</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>false</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>true</NoRebateDueInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>true</GrossProceedsInvestedInGICInd>
        <GICProviderName>
          <BusinessNameLine1Txt>Cantor Fitzgerald</BusinessNameLine1Txt>
        </GICProviderName>
        <RegulatorySafeHarborStsfdInd>true</RegulatorySafeHarborStsfdInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>D</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>true</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>false</NoRebateDueInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>D</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, West Virginia University Hospitals, Inc WVUH as parent company to City Hospital, Inc. CHI, The Charles Town General Hospital dba Jefferson Medical Center JMC, University Healthcare Foundation, Inc. UHF, and Potomac Valley Hospital PVH is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return. The total amount of the bonds reported on this Schedule K allocated to subsidiaries is 60,324,350. United Hospital Center, Inc. UHC EIN 55-0525724 and Camden-Clark Memorial Hospital Corporation CCMH EIN 31-1524546 are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in multiple series and each series is reported in this tax return separately.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line A</FormAndLineReferenceDesc>
        <ExplanationTxt>The 2012 Series C Bonds issue price 23,770,000 were issued collectively with 2012 Series A Bonds issue price 38,145,000 and 2012 Series B Bonds issue price 50,080,000 totaling 111,995,000 total issue price for all three series reported on Form 8038 for August 1, 2012 issuance. The full Series A Bonds were allocated to United Hospital Center and were refunded with tax-exempt bonds in 2018 that is reported on the UHC Schedule K. The full Series B Bonds were allocated to Camden-Clark Medical Center and were refunded with taxable debt in 2015.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line D</FormAndLineReferenceDesc>
        <ExplanationTxt>The CUSIPS for the two 2017 A bonds maturing on the final maturity date are 956622N75 and 956622N83.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line C</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUH and WVUH-East, 119,678,674 in total, have been reported on this return Part I, Line C. The proceeds allocated to WVUH, 101,624,324, were used to refund the 2003D, 2008E, and 2009C issuances as an advanced refundings The proceeds allocated to WVUH-East, 18,054,350, were used to refund 2008E as advanced refundings. The remaining proceeds from this issuance are reported on Form 990 for CCMC and UHC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Column C - There is a lease agreement present that creates PBU from the use of funds from the 2003 B issuance that was refunded by the 2016 A issuance. The amount of PBU calculated for 2021 is .0089.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 3a, b, d</FormAndLineReferenceDesc>
        <ExplanationTxt>Column D - while there are management or service contracts as well as reserach agreements that may result in Private Business Use in bond-financed property the review of such activity for 2021 was so minor that it did not reach the reporting threshold of 2/10th of a percent. We will continue to monitor these activities in future years.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IV Line 2a</FormAndLineReferenceDesc>
        <ExplanationTxt>Columns A - Rebate calculation was prepared for the issuance date through August 1, 2017. The report indicates that no rebate is due. The next compuration dates is August 1, 2022. Column B - rebate calcaution completed, no rebtae due. Column C - Rebate calculation was prepared for the period June 15, 2016 to June 15, 2021, per the report and underlying assumptions, no IRS payment or filing is otherwise currently required. The next rebate calculation is due June 15, 2026. Column D - issuances are not yet required to have rebate calculations, all issuances are expected to meet the exception to rebate.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part IV Line 5c</FormAndLineReferenceDesc>
        <ExplanationTxt>Column C - The securities for the 2016 A Bonds were purchased on June 15, 2016 and the last one matured on May 31, 2019.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line C</FormAndLineReferenceDesc>
        <ExplanationTxt>The 2016 A Bonds were issued on behalf of the West Virginia United Health System Obligated Group with an issue price of 288,869,596 per Form 8038. The 2016 A Bonds were issued to refund certain outstanding bonds. Per internal allocations based on the balances of the refunded bonds in the general ledger proceeds allocated to WVUH and WVUH-East, 119,678,674 in total, have been reported on this return Part I, Line C. The proceeds allocated to WVUH, 101,624,324, were used to refund the 2003D, 2008E, and 2009C issuances as an advanced refundings The proceeds allocated to WVUH-East, 18,054,350, were used to refund 2008E as an advanced refunding. The remaining proceeds from this issuance are reported on Form 990 for CCMC and UHC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleK documentId="990K03:3" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>West Virginia Hospital Finance Authority</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>621256910</BondIssuerEIN>
        <CUSIPNum>956622P24</CUSIPNum>
        <BondIssuedDt>2018-07-11</BondIssuedDt>
        <IssuePriceAmt>223969048</IssuePriceAmt>
        <PurposeDesc>2018 A - To fund Childrens Hospital, RNI Parking and other renovations/expansions</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <IssuerName>
          <BusinessNameLine1Txt>West Virginia Hospital Finance Authority</BusinessNameLine1Txt>
        </IssuerName>
        <BondIssuerEIN>621256910</BondIssuerEIN>
        <CUSIPNum>956622P32</CUSIPNum>
        <BondIssuedDt>2018-08-01</BondIssuedDt>
        <IssuePriceAmt>57910000</IssuePriceAmt>
        <PurposeDesc>2018 E - Refund 2012 D E issuances</PurposeDesc>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>C</BondReferenceCd>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsIssuesGrp>
        <BondReferenceCd>D</BondReferenceCd>
        <DefeasedInd>false</DefeasedInd>
        <OnBehalfOfIssuerInd>false</OnBehalfOfIssuerInd>
        <PoolFinancingInd>false</PoolFinancingInd>
      </TaxExemptBondsIssuesGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <TotalProceedsAmt>223969048</TotalProceedsAmt>
        <CapitalizedInterestAmt>23707816</CapitalizedInterestAmt>
        <IssuanceCostsFromProceedsAmt>1910081</IssuanceCostsFromProceedsAmt>
        <CapitalExpendituresAmt>198351151</CapitalExpendituresAmt>
        <SubstantialCompletionYr>2021</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>false</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>false</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsProceedsGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <RetiredAmt>12855000</RetiredAmt>
        <TotalProceedsAmt>57910000</TotalProceedsAmt>
        <IssuanceCostsFromProceedsAmt>406105</IssuanceCostsFromProceedsAmt>
        <OtherSpentProceedsAmt>57503895</OtherSpentProceedsAmt>
        <SubstantialCompletionYr>2018</SubstantialCompletionYr>
        <RefundingTaxExemptBondsInd>true</RefundingTaxExemptBondsInd>
        <RefundingTaxableBondsInd>false</RefundingTaxableBondsInd>
        <FinalAllocationMadeInd>true</FinalAllocationMadeInd>
        <AdequateBooksAndRecMaintInd>true</AdequateBooksAndRecMaintInd>
      </TaxExemptBondsProceedsGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>false</MgmtContractBondFincdPropInd>
        <AnyResearchAgreementsInd>false</AnyResearchAgreementsInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>false</ChangeInUseBondFinancedPropInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsPrivateBusUseGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <OwningBondFinancedPropertyInd>false</OwningBondFinancedPropertyInd>
        <AnyLeaseArrangementsInd>false</AnyLeaseArrangementsInd>
        <MgmtContractBondFincdPropInd>true</MgmtContractBondFincdPropInd>
        <EngageBondCounselContractsInd>true</EngageBondCounselContractsInd>
        <AnyResearchAgreementsInd>true</AnyResearchAgreementsInd>
        <EngageBondCounselResearchInd>true</EngageBondCounselResearchInd>
        <BondIssMeetPrvtSecPymtTestInd>false</BondIssMeetPrvtSecPymtTestInd>
        <ChangeInUseBondFinancedPropInd>true</ChangeInUseBondFinancedPropInd>
        <ChangeInUseBondFinancedPropPct>0.02040</ChangeInUseBondFinancedPropPct>
        <RemedialActionTakenInd>true</RemedialActionTakenInd>
        <ProcsNonqualifiedBondRemdtdInd>true</ProcsNonqualifiedBondRemdtdInd>
      </TaxExemptBondsPrivateBusUseGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>true</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>false</NoRebateDueInd>
        <VariableRateIssueInd>false</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <TaxExemptBondsArbitrageGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <Form8038TFiledInd>false</Form8038TFiledInd>
        <RebateNotDueYetInd>true</RebateNotDueYetInd>
        <ExceptionToRebateInd>false</ExceptionToRebateInd>
        <NoRebateDueInd>false</NoRebateDueInd>
        <VariableRateIssueInd>true</VariableRateIssueInd>
        <HedgeIdentifiedInBksAndRecInd>false</HedgeIdentifiedInBksAndRecInd>
        <GrossProceedsInvestedInGICInd>false</GrossProceedsInvestedInGICInd>
        <GrossProceedsInvestedInd>false</GrossProceedsInvestedInd>
        <WrittenProcToMonitorReqsInd>true</WrittenProcToMonitorReqsInd>
      </TaxExemptBondsArbitrageGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>B</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line B</FormAndLineReferenceDesc>
        <ExplanationTxt>The 2018 Series E Bonds issue price 57,910,000 were issued collectively with 2018 Series C Bonds issue price 56,880,000 and 2018 Series D Bonds issue price 23,680,000 totaling 138,470,000 total issue price for all three series reported on Form 8038 for August 7/31/18 issuance. The Series C Bonds were allocated to CCMC and will be reported on its Schedule K. The Series D Bonds were allocated to UHC and will be reported on its Schedule K.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line B</FormAndLineReferenceDesc>
        <ExplanationTxt>The CUSIP shown on the Form 8038 956622P65 is for another bond in the 2018 issue - 2018 C D which are reported on the Schedule Ks for CCMC and UHC respectively.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II Line 7</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount reported in lines 7 totals the full amount of Cost of Issuance for this issuance. Initially this bond was allocated between WVUH and UHC however UHC transferred their project fund to UHA and no longer had an amount to report on their Schedule K. In order to reflect the full bond issuance in agreement with the Form 8038 as filed the full cost of issuance is being reported on this Schedule K.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
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      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Medical Equipment</Desc>
        <ContributionCnt>47</ContributionCnt>
        <NoncashContributionsRptF990Amt>509114</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Cost</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>Signage</Desc>
        <ContributionCnt>3</ContributionCnt>
        <NoncashContributionsRptF990Amt>68047</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>Cost</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>false</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
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    <IRS990ScheduleO documentId="990O" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 77,142,984, Grants and allocations 0, Revenue 103,137,081 Cardiology - Our cardiologists offer comprehensive evaluation and management of diseases of the heart and circulatory system and work with primary care physicians to ensure coordinated, continuous care. Our faculty have expertise in every aspect of cardiac care, ranging from standard procedures such as outpatient consultation, echocardiography, and angiography to advanced clinical research into heart failure, preventive cardiology, and radio-frequency ablation. Special services include physical fitness evaluation, non-invasive and invasive studies, interventional procedures, and radioisotope examinations of the heart.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 77,011,065, Grants and allocations 0, Revenue 100,294,489 General Surgery - WVU Hospitals surgeons, combined with our state-of- the-art surgical technologies, provide patients with some of the most advanced medical care available today. Innovating technologies, like minimally invasive robotic surgery, help reduce pain, decrease recovery time, and improve surgical outcomes. WVUH offers procedures for a range of conditions, such as cardiovascular surgery for ischemic, valvular, and congenital heart disease, pacemaker implants, gastrointestinal surgery, general pediatric, pediatric urology, and pediatric cardiothoracic surgery, thoracic surgery, surgery for injuries that result from trauma, vascular surgery involving vessels of the head, neck, extremities, and abdominal aorta, surgical oncology, and urologic disorders.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 69,664,608, Grants and allocations 0, Revenue 81,918,715 Orthopedics provides state-of-the-art care to adults and children. Our clinical expertise, combined with cutting edge technology, enables us to provide excellent services for a wide range of orthopedic disorders and injuries. Our goal is to heal and help through surgery, medication, rehabilitation, or a combination of several therapies. Our faculty is nationally recognized and fellowship trained, but we emphasize more than surgical expertise. Along with excellent patient care, our goal is to provide excellent service to each of our patients. Our services include treatment for spine joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d</FormAndLineReferenceDesc>
        <ExplanationTxt>Program Service Expenses 601,979,952, Grants and allocations 4,412,389, Revenue 790,578,104 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, Neurosurgery, and Family Medicine.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUH has contracted out the oversight duties of quality control, medical information, and medical staff affairs. The companys employees assigned to these duties by the company are licensed physicians and have the proper training and skills to perform these duties. These positions, as well as the associated costs, are board approved.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is prepared by the accounting department and then reviewed by the accounting manager. Upon approval, it is then reviewed by the non-profit tax manager of our independent auditing firm. Once all review notes are cleared, it is presented to the CFO. Once approved at that level, it is then reviewed by the Compliance and Audit Committee. After being presented to the committee, it is provided to all board members for comments prior to filing with the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Annually, all board members, vice presidents, officers, and managers are required to disclose any relationships which may give rise to a conflict of interest. The responses are then input into spreadsheet format and are forwarded to the Vice President of Corporate Compliance for review and recommendations for resolution. The recommendations are then provided to the President and/or Board of WVUH for consideration and determination of final action. Nothing of concern was found during the review in 2021.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation of the CEO is determined by the WV United Health System Compensation Committee based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. 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. A full compensation survey was completed in 2020 for 2021 compensation amounts.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The compensation of all officers at the Vice President level and below is determined based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This data is then interpreted and provided to an independent compensation committee. The independent compensation committee then uses this data to determine a fair and reasonable compensation package. All relevant data as well as minutes from each meeting are retained.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The WV Healthcare Authority publishes the annual financial statements of WVUH in the local newspapers. All other financial and governing documents including the conflict of interest policy are available upon request at the WVUH Administration Office during normal business hours.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 24a</FormAndLineReferenceDesc>
        <ExplanationTxt>For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, WVUH, as parent company to City Hospital, Jefferson Memorial Hospital, University Healthcare Foundation and Potomac Valley Hospital, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 24a</FormAndLineReferenceDesc>
        <ExplanationTxt>United Hospital Center and Camden-Clark Medical Center are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in series and each series is reported in this tax return separately. For each series identified in Schedule K, Part 1, the taxpayer will reconcile the series amount reported on this tax return and the tax return filed by United Hospital Center and Camden-Clark Medical Center to the applicable 8038 filed with the IRS for each bond issuance. Each bond series is reported on the appropriate Form 990, Schedule K, only once in this matter.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Other changes in net assets or fund balance consists of related organization capitalization transfers of 45,285,517, obligation to the West Virginia University School of Medicine of 8,275,000 under the Joint Operating Agreement, and 32 rounding.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>West Virginia United Health System</BusinessNameLine1Txt>
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          <AddressLine1Txt>PO Box 8034</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
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          <ZIPCd>26506</ZIPCd>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>West Virginia University Hospitals East Inc</BusinessNameLine1Txt>
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          <AddressLine1Txt>121 Administrative Drive</AddressLine1Txt>
          <CityNm>Martinsburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>City Hospital Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>2500 Foundation Way</AddressLine1Txt>
          <CityNm>Martinsburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25401</ZIPCd>
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        <EIN>550383321</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
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          <BusinessNameLine1Txt>West Virginia University Hospitals East Inc</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>Jefferson Memorial Hospital</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>300 S Preston St</AddressLine1Txt>
          <CityNm>Ranson</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25438</ZIPCd>
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        <EIN>550359755</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
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          <BusinessNameLine1Txt>West Virginia University Hospitals East Inc</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>University Healthcare Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>121 Administrative Drive</AddressLine1Txt>
          <CityNm>Martinsburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25401</ZIPCd>
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        <EIN>311118075</EIN>
        <PrimaryActivitiesTxt>Hospital Support</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12 Type I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>United Summit Center</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>6 Hospital Plaza</AddressLine1Txt>
          <CityNm>Clarksburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26301</ZIPCd>
        </USAddress>
        <EIN>550752788</EIN>
        <PrimaryActivitiesTxt>Behavioral Health</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
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          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>United Hospital Center Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>327 Medical Park Drive</AddressLine1Txt>
          <CityNm>Bridgeport</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26330</ZIPCd>
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        <EIN>550525724</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
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          <BusinessNameLine1Txt>West Virginia United Health System</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>United Physicians Care Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>686 South Pike Street</AddressLine1Txt>
          <CityNm>Shinnston</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26431</ZIPCd>
        </USAddress>
        <EIN>550638563</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
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          <BusinessNameLine1Txt>United Hospital Center Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>United Health Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>327 Medical Park Drive</AddressLine1Txt>
          <CityNm>Bridgeport</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26330</ZIPCd>
        </USAddress>
        <EIN>550621706</EIN>
        <PrimaryActivitiesTxt>Hospital Support</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>United Hospital Center Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>West Virginia Health Care Cooperative Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>400 Fairview Heights Rd</AddressLine1Txt>
          <CityNm>Summersville</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26651</ZIPCd>
        </USAddress>
        <EIN>550650441</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Camden-Clark Health Services</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>800 Garfield Ave</AddressLine1Txt>
          <CityNm>Parkersburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26101</ZIPCd>
        </USAddress>
        <EIN>550769602</EIN>
        <PrimaryActivitiesTxt>Healthcare Access</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12 Type I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia United Health System</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Camden-Clark Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>800 Garfield Ave</AddressLine1Txt>
          <CityNm>Parkersburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26101</ZIPCd>
        </USAddress>
        <EIN>550667789</EIN>
        <PrimaryActivitiesTxt>Hospital Support</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Camden-Clark Health Services</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Camden-Clark Memorial Hospital</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>800 Garfield Ave</AddressLine1Txt>
          <CityNm>Parkersburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26101</ZIPCd>
        </USAddress>
        <EIN>311524546</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Camden-Clark Health Services</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Camden-Clark Physician Corp</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>604 Ann Street</AddressLine1Txt>
          <CityNm>Parkersburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26101</ZIPCd>
        </USAddress>
        <EIN>264058719</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Camden-Clark Health Services</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>West Virginia University Medical Corporation</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>PO Box 897</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
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        <EIN>550492006</EIN>
        <PrimaryActivitiesTxt>Healthcare Access</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
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        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Potomac Valley Hospital of W Va Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>100 Pin Oak Lane</AddressLine1Txt>
          <CityNm>Keyser</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26726</ZIPCd>
        </USAddress>
        <EIN>550420956</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>St Joseph's Hospital of Buckhannon Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1 Amalia Drive</AddressLine1Txt>
          <CityNm>Buckhannon</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26201</ZIPCd>
        </USAddress>
        <EIN>550356996</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia United Health System</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>St Joseph's Foundation of Buckhannon Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1 Amalia Drive</AddressLine1Txt>
          <CityNm>Buckhannon</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26201</ZIPCd>
        </USAddress>
        <EIN>550727650</EIN>
        <PrimaryActivitiesTxt>Hospital Support</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12 Type II</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>St Joseph's Hospital of Buckhannon Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Reynolds Memorial Hospital</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>800 Wheeling Ave</AddressLine1Txt>
          <CityNm>Glen Dale</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26038</ZIPCd>
        </USAddress>
        <EIN>550357045</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Reynolds Memorial Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>800 Wheeling Ave</AddressLine1Txt>
          <CityNm>Glen Dale</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26038</ZIPCd>
        </USAddress>
        <EIN>550710402</EIN>
        <PrimaryActivitiesTxt>Hospital Support</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12 Type I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Reynolds Memorial Hospital Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Braxton County Memorial Hospital</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>100 Hoylman Drive</AddressLine1Txt>
          <CityNm>Gassaway</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26624</ZIPCd>
        </USAddress>
        <EIN>550611919</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Community Health Association</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>122 Pinnell Street</AddressLine1Txt>
          <CityNm>Ripley</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25271</ZIPCd>
        </USAddress>
        <EIN>550462730</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Healthnet Aeromedical Services Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>419 Brooks Street</AddressLine1Txt>
          <CityNm>Charleston</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25301</ZIPCd>
        </USAddress>
        <EIN>550681969</EIN>
        <PrimaryActivitiesTxt>Support</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12 Type I</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Wetzel County Hospital Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>3 East Benjamin Drive</AddressLine1Txt>
          <CityNm>New Martinsville</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26155</ZIPCd>
        </USAddress>
        <EIN>843480493</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>WVUHS Home Care LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO Box 8059</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26506</ZIPCd>
        </USAddress>
        <EIN>852915642</EIN>
        <PrimaryActivitiesTxt>Home Health and Hospice</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>509a2</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WV United Health System</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Uniontown Hospital</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>500 West Berkeley Street</AddressLine1Txt>
          <CityNm>Uniontown</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15401</ZIPCd>
        </USAddress>
        <EIN>250965588</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Fayette Physician Network</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>500 West Berkeley Street</AddressLine1Txt>
          <CityNm>Uniontown</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15401</ZIPCd>
        </USAddress>
        <EIN>455440305</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Wheeling Hospital Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Fayette Regional Health System</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>500 West Berkeley Street</AddressLine1Txt>
          <CityNm>Uniontown</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>15401</ZIPCd>
        </USAddress>
        <EIN>251451183</EIN>
        <PrimaryActivitiesTxt>Healthcare Access</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>PA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12 Type II</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Wheeling Hospital Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1 Medical Park</AddressLine1Txt>
          <CityNm>Wheeling</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
        <EIN>550357057</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WV United Health System</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Harrison Community Hospital</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>951 E Market Street</AddressLine1Txt>
          <CityNm>Cadiz</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43907</ZIPCd>
        </USAddress>
        <EIN>341571750</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Wheeling Hospital Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Harrison Community Hospital Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>951 E Market Street</AddressLine1Txt>
          <CityNm>Cadiz</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43907</ZIPCd>
        </USAddress>
        <EIN>341571749</EIN>
        <PrimaryActivitiesTxt>Hospital Support</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>509a2</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12 Type II</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Wheeling Hospital Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Barnesville Hospital Association</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>639 W Main Street</AddressLine1Txt>
          <CityNm>Barnesville</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43713</ZIPCd>
        </USAddress>
        <EIN>340719172</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WV United Health System</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Belmont Community Hospital</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>4697 Harrison Street</AddressLine1Txt>
          <CityNm>Bellaire</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43906</ZIPCd>
        </USAddress>
        <EIN>340714643</EIN>
        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Wheeling Hospital Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Medical Park Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1 Medical Park</AddressLine1Txt>
          <CityNm>Wheeling</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
        <EIN>550744690</EIN>
        <PrimaryActivitiesTxt>Church</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>1</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Wheeling Hospital Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Self Insurance Trust Agreement of Wheeling Hospital Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1 Medical Park</AddressLine1Txt>
          <CityNm>Wheeling</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26003</ZIPCd>
        </USAddress>
        <EIN>550676674</EIN>
        <PrimaryActivitiesTxt>Insurance</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>12 Type I</PublicCharityStatusTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Allied Health Sourcing Solutions</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO Box 8034</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26506</ZIPCd>
        </USAddress>
        <EIN>842403526</EIN>
        <PrimaryActivitiesTxt>Supply Chain Management</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <DisproportionateAllocationsInd>false</DisproportionateAllocationsInd>
        <GeneralOrManagingPartnerInd>false</GeneralOrManagingPartnerInd>
      </IdRelatedOrgTxblPartnershipGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>WVUH-Davis MOB LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO Box 8034</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26506</ZIPCd>
        </USAddress>
        <EIN>821104026</EIN>
        <PrimaryActivitiesTxt>Medical Building and Equipment</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <DisproportionateAllocationsInd>false</DisproportionateAllocationsInd>
        <GeneralOrManagingPartnerInd>false</GeneralOrManagingPartnerInd>
      </IdRelatedOrgTxblPartnershipGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Allied Health Services Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>PO Box 782</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26507</ZIPCd>
        </USAddress>
        <EIN>550652017</EIN>
        <PrimaryActivitiesTxt>Medical Lab</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WV United Health System</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corp</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>West Virginia United Insurance Services Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>3040 University Ave Suite 3200</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26505</ZIPCd>
        </USAddress>
        <EIN>550756055</EIN>
        <PrimaryActivitiesTxt>Provider Network</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WV United Health System</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corp</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>Uniontown Hospital</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
        <InvolvedAmt>3933190</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Cost</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>Reynolds Memorial Hospital</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
        <InvolvedAmt>884393</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Cost</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>West Virginia Healthcare Co-Operative</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
        <InvolvedAmt>296861</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Cost</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
