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            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50023</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ER Physicians</ServicesDesc>
        <CompensationAmt>775056</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>Allscripts Healthcare LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>305 Church at North Hills St</AddressLine1Txt>
            <CityNm>Raleigh</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>27609</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>Hospital Software</ServicesDesc>
        <CompensationAmt>528372</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>Medstaff Services LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO Box 1895</AddressLine1Txt>
            <CityNm>Powell</CityNm>
            <StateAbbreviationCd>OH</StateAbbreviationCd>
            <ZIPCd>43065</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>Hospitalist</ServicesDesc>
        <CompensationAmt>377250</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>Laboratory Corporation of America</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO Box 12140</AddressLine1Txt>
            <CityNm>Burlington</CityNm>
            <StateAbbreviationCd>NC</StateAbbreviationCd>
            <ZIPCd>27216</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>Lab Services</ServicesDesc>
        <CompensationAmt>282043</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>Dr Hema Patel</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>151 Masons Crossing Ct</AddressLine1Txt>
            <CityNm>Severna</CityNm>
            <StateAbbreviationCd>MD</StateAbbreviationCd>
            <ZIPCd>21146</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>Hospitalist</ServicesDesc>
        <CompensationAmt>255849</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>7</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>10794</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>77798</AllOtherContributionsAmt>
      <TotalContributionsAmt>88592</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>Patient Service Revenue</Desc>
        <BusinessCd>621110</BusinessCd>
        <TotalRevenueColumnAmt>19861865</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>19861865</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>COVID Relief Funds</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>108064</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>108064</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>19969929</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>958</TotalRevenueColumnAmt>
        <ExclusionAmt>958</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>55391</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>85611</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>-30220</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-30220</TotalRevenueColumnAmt>
        <ExclusionAmt>-30220</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>352027</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <GainOrLossGrp>
        <OtherAmt>352027</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>352027</TotalRevenueColumnAmt>
        <ExclusionAmt>352027</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>Cafeteria Income</Desc>
        <BusinessCd>624200</BusinessCd>
        <TotalRevenueColumnAmt>61779</TotalRevenueColumnAmt>
        <ExclusionAmt>61779</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>Auxiliary Income</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>45</TotalRevenueColumnAmt>
        <ExclusionAmt>45</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <MiscellaneousRevenueGrp>
        <TotalRevenueColumnAmt>52167</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>52167</RelatedOrExemptFuncIncomeAmt>
      </MiscellaneousRevenueGrp>
      <OtherRevenueTotalAmt>113991</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>20495277</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>20022096</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>384589</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>460728</TotalAmt>
        <ProgramServicesAmt>146710</ProgramServicesAmt>
        <ManagementAndGeneralAmt>314018</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
      </CompDisqualPersonsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>6780298</TotalAmt>
        <ProgramServicesAmt>5879611</ProgramServicesAmt>
        <ManagementAndGeneralAmt>900687</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>2813275</TotalAmt>
        <ProgramServicesAmt>2542433</ProgramServicesAmt>
        <ManagementAndGeneralAmt>270842</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>382493</TotalAmt>
        <ProgramServicesAmt>325241</ProgramServicesAmt>
        <ManagementAndGeneralAmt>57252</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>158454</TotalAmt>
        <ManagementAndGeneralAmt>158454</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>91264</TotalAmt>
        <ManagementAndGeneralAmt>91264</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>3949</TotalAmt>
        <ProgramServicesAmt>3949</ProgramServicesAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising></FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>3442816</TotalAmt>
        <ProgramServicesAmt>2550848</ProgramServicesAmt>
        <ManagementAndGeneralAmt>891968</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>9418</TotalAmt>
        <ManagementAndGeneralAmt>9418</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>1593711</TotalAmt>
        <ProgramServicesAmt>1503300</ProgramServicesAmt>
        <ManagementAndGeneralAmt>90411</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>306984</TotalAmt>
        <ProgramServicesAmt>299034</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7950</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>17271</TotalAmt>
        <ProgramServicesAmt>17348</ProgramServicesAmt>
        <ManagementAndGeneralAmt>-77</ManagementAndGeneralAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>41467</TotalAmt>
        <ManagementAndGeneralAmt>41467</ManagementAndGeneralAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>67636</TotalAmt>
        <ProgramServicesAmt>67636</ProgramServicesAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>470251</TotalAmt>
        <ProgramServicesAmt>470251</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>193167</TotalAmt>
        <ProgramServicesAmt>193167</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Provision for Doubtful Accounts</Desc>
        <TotalAmt>957773</TotalAmt>
        <ProgramServicesAmt>957773</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Medical Supplies</Desc>
        <TotalAmt>1322729</TotalAmt>
        <ProgramServicesAmt>1322729</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Association Dues</Desc>
        <TotalAmt>42677</TotalAmt>
        <ProgramServicesAmt>15093</ProgramServicesAmt>
        <ManagementAndGeneralAmt>27584</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>Taxes, Licenses, Fees</Desc>
        <TotalAmt>290621</TotalAmt>
        <ProgramServicesAmt>290621</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>16653</TotalAmt>
        <ProgramServicesAmt>14022</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2631</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>19463635</TotalAmt>
        <ProgramServicesAmt>16599766</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2863869</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>571</BOYAmt>
        <EOYAmt>255439</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>3584202</BOYAmt>
        <EOYAmt>12442</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>1484775</BOYAmt>
        <EOYAmt>2466123</EOYAmt>
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      <InventoriesForSaleOrUseGrp>
        <BOYAmt>417905</BOYAmt>
        <EOYAmt>344357</EOYAmt>
      </InventoriesForSaleOrUseGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>203349</BOYAmt>
        <EOYAmt>339186</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>19047410</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>14752343</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>4682579</BOYAmt>
        <EOYAmt>4295067</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>2969033</BOYAmt>
        <EOYAmt>3601908</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <InvestmentsProgramRelatedGrp>
        <BOYAmt>1154257</BOYAmt>
        <EOYAmt>2432433</EOYAmt>
      </InvestmentsProgramRelatedGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>723407</BOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>15220078</BOYAmt>
        <EOYAmt>13746955</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>1841003</BOYAmt>
        <EOYAmt>2663119</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <EOYAmt>993347</EOYAmt>
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      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>1498228</BOYAmt>
        <EOYAmt>802034</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>6306581</BOYAmt>
        <EOYAmt>3192881</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>9645812</BOYAmt>
        <EOYAmt>7651381</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>5574266</BOYAmt>
        <EOYAmt>6095574</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>5574266</BOYAmt>
        <EOYAmt>6095574</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>15220078</BOYAmt>
        <EOYAmt>13746955</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>1031642</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>1122212</NetUnrlzdGainsLossesInvstAmt>
      <PriorPeriodAdjustmentsAmt>-135261</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>-1497285</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="990A" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <HospitalInd>X</HospitalInd>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="990C" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <VolunteersInd>false</VolunteersInd>
      <PaidStaffOrManagementInd>false</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>false</MailingsMembersInd>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>false</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>false</DirectContactLegislatorsInd>
      <RalliesDemonstrationsInd>false</RalliesDemonstrationsInd>
      <OtherActivitiesInd>true</OtherActivitiesInd>
      <OtherActivitiesAmt>3949</OtherActivitiesAmt>
      <TotalLobbyingExpendituresAmt>3949</TotalLobbyingExpendituresAmt>
      <NotDescribedSection501c3Ind>false</NotDescribedSection501c3Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>II-B 1</FormAndLineReferenceDesc>
        <ExplanationTxt>A portion of annual membership dues paid to trade associations is allocated to lobbying expenditures.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="990D" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>66199</OtherCostOrOtherBasisAmt>
        <BookValueAmt>66199</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>9465779</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>6625179</DepreciationAmt>
        <BookValueAmt>2840600</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>572748</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>296610</DepreciationAmt>
        <BookValueAmt>276138</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>4928075</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3818232</DepreciationAmt>
        <BookValueAmt>1109843</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>4014609</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4012322</DepreciationAmt>
        <BookValueAmt>2287</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>4295067</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>Financial derivatives and other financial products</Desc>
      </OtherSecuritiesGrp>
      <OtherSecuritiesGrp>
        <Desc>Closely-held equity interests</Desc>
      </OtherSecuritiesGrp>
      <InvstProgramRelatedOrgGrp>
        <Desc>Other Investments</Desc>
        <MethodValuationCd>F</MethodValuationCd>
      </InvstProgramRelatedOrgGrp>
      <InvstProgramRelatedOrgGrp>
        <Desc>Auxiliary Investments</Desc>
        <BookValueAmt>33557</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </InvstProgramRelatedOrgGrp>
      <InvstProgramRelatedOrgGrp>
        <Desc>Investment in BCHS</Desc>
        <BookValueAmt>1221885</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </InvstProgramRelatedOrgGrp>
      <InvstProgramRelatedOrgGrp>
        <Desc>Barnesville Hospital Mem Fund</Desc>
        <BookValueAmt>1176991</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </InvstProgramRelatedOrgGrp>
      <TotalBookValueProgramRltdAmt>2432433</TotalBookValueProgramRltdAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>Federal income taxes</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Long Term Lease Liability</Desc>
        <Amt>333087</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DB Pension Obligation</Desc>
        <Amt>2859794</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Estimated Third Party Settlements</Desc>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>Refundable Advances</Desc>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>3192881</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>19623115</TotalRevEtcAuditedFinclStmtAmt>
      <OtherRevenueAmt>-957773</OtherRevenueAmt>
      <RevenueNotReportedAmt>-957773</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>20580888</RevenueSubtotalAmt>
      <OtherRevenuesNotIncludedAmt>-85611</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>-85611</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>20495277</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>18591473</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>85611</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>85611</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>18505862</ExpensesSubtotalAmt>
      <OtherExpensesNotIncludedAmt>957773</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>957773</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>19463635</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>X 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Most of the entities that comprise the System are tax-exempt organizations and not subject to federal or state income taxes in accordance with Section 501c3 of the Internal Revenue Code. On such basis, they will not incur any liability for income taxes, except for possible unrelated business income. AHS and WVUIS are organizations subject to federal and/or state income taxes. The System does not have any material uncertain tax positions as of December 31, 2021 and 2020.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>XI 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount shown on line 2d consists of 957,773 provision for doubtful accounts - patients reported as an offset to revenue on the financial statements but is reported as an expense on the Form 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>XI 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount on line 4b consists of 85,611 of rental expenses that is recorded as an offset to revenue on the Form 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>XII 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount on line 2d consists of 85,611 of rental expenses that is recorded as an offset to revenue on the Form 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>XII 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount shown on line 2d consists of 957,773 provision for doubtful accounts - patients reported as an offset to revenue on the financial statements but is reported as an expense on the Form 990.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleH documentId="990H" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <FinancialAssistancePolicyInd>true</FinancialAssistancePolicyInd>
      <WrittenPolicyInd>true</WrittenPolicyInd>
      <AllHospitalsPolicyInd>X</AllHospitalsPolicyInd>
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      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Group Barnesville Hospital Association Inc. Line Part V, Section B, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>As of April 1, 2021, Barnesville Hospital Association Inc. became a member of West Virginia United Health System. The West Virginia United Health System 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. Barnesville maintained their previously approved non-profit status with the IRS after joining the System.</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Group Barnesville Hospital Association Inc. Line Part V, Section B, Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>Met with focus groups from different communities Barnesville, Bethesda, and Woodsfield. In addition to the community focus groups, an additional meeting was held with individuals having a special knowledge in public healthh, community organizations, and resources to utilize their expertise and to solicit their feedback. Collaborating partners within the community inluded Addiction Services of Eastern Ohio, Astoria Place Nursing Facility, Barnesville Chief of Police, Barnesville EMS/Fire Department, Barnesville Exempted Village Schools, Barnesville Hospital Chief of Staff, Barnesville Hospital Marketing Specialist, Barnesville Hospital President CEO, Barnesville Hospital Social Worker, Belmont County 911, Belmont County Commissioner, Belmont County Emergency Management Agency, Belmont County Health Department, Belmont County Job and Family Services, Belmont Professional Associates, Community Action Commission of Belmont County, Emerald Pointe Nursing Facility, Mental Health and Recovery Board, Monroe County Health Department, Ohio Hills Health Services, WVUHS Director of Public Relations Corporate Communictions, Union Local Schools. A community meeting was held in Barnesville to get more input from the public, especially from organizations who provide social services to individuals within the service area of the hospital. Representatives from fifteen different organizations held discussions in small groups to compile a working list of existing resources, programs, policies, and ideas to address each area of concern, in addition to raising questions and providing information and perspective during overall discussion of the survey data results. They also worked in their small groups and as part of a larger discussion to formulate some new suggestions to address each health concern.</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Group Barnesville Hospital Association Inc. Line Part V, Section B, Line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The hospital facility identified three significant needs in its most recently conducted CHNA. The needs the action taken by the hospital facility to address the needs during 2019 are as follows Substance use and abuse Barnesville hospital partners with crossroads counseling to operate an addiction clinic. They provide a drop box in the hospital lobby to allow community members a vehicle to dispose of unwanted medications and syringes on an as needed basis. They provided space for alcoholic anonymous to meet at the hospital They collaorated through community and EMS meetings to provide education regarding narcan for community members and health care professionals and to provide narcan free of charge through the Project Dawn program.. Obesity and diabetes They conducted fitness screenings in the community such as body composition analysis, flexibility testing, grip strength and blood pressure. The hospital dietician offered a health program emphasizing proper nutrition, the importance of exercise, and the benefits of smoking cessation. They offered community wellness program on topics pertinent to community members. The offered free pickleball in St. Clairsville and Belmont.. Mental Health They developed a referral brochure including mental health resources in service area which can be provided to patients and family members. Additionally, referred to Crossroads Counseling when a drug or mental health issues arrose in ER. They educated clinical staff as to the role a hospitals medical social worker can play in assisting with appropriate referrals for counseling and in assisting in psychiatric placements when warranted. They educated community on services available at Barnesville Hospital via new brochures and active promotion from our clinical leadership.. Other The provided a heart screening and blood work for community members. They provided education to the community and schools about Covid-19. They helped with community vaccination clinics..</ExplanationTxt>
      </SupplementalInformationGrp>
      <SupplementalInformationGrp>
        <FormAndLineReferenceDesc>Group Barnesville Hospital Association Inc. Line Part V, Section B, Line 13b</FormAndLineReferenceDesc>
        <ExplanationTxt>Barnesville Hospital offers discounted care only to individuals who qualify for free care. Barnesville 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 Barnesville Hospital Association 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>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 3c</FormAndLineReferenceDesc>
        <ExplanationTxt>Barnesville Hospital uses 200 Federal Poverty Guideline FPG to determine free care eligibility. However, Barnesville does not offer discounted care to individuals who fail the 200 FPG test.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 6a</FormAndLineReferenceDesc>
        <ExplanationTxt>Barnesville Hospital joined the West Virginia United Health System in April 2021, their community benefit information is reported in total with other System entities. This report can be found online at 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 8,106,571 and is 43.81 of total net expenses. To calculate net expense, bad debt of 957,773 was deducted from total expenses of 19,463,635 as shown in Part IX line 25 of the core Form 990, for a net expense of 18,505,862.</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 I Line 7</FormAndLineReferenceDesc>
        <ExplanationTxt>Barnesvile Hospital Association included costs attributable to a physician clinic Belmont Professional Associates as subsidized health services on line 7g. For 2021, the amount of calculated net community benefit was 1,431,490.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Bad Debt Expense at cost was calculated by multiplying bad debt expense of 957,773 by our cost to charge ratio of 40.14 for a total of 384,450.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>Estimated bad debt attributable to patients eligible for charity care was calculated by multiplying the bad debt at cost calcuated for line 2 by 15.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The estimated bad debt attributable to patients eligible for charity care of 57,66 should be considered community benefit due to the fact that most paitents in our PSA that end up in bad debt frequently have suffered something catastrophic and would qualify for charity care 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>Barnesvilles financial statements are prepared on a consolidated basis as a member of the WV United Health System. The footnote for Accounts Receivable is as follows Patient 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 prince concessions and such amounts have historically been within managements expectations.</ExplanationTxt>
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      <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 20,661 was calculated using the total Medicare allowable cost from the Medicare cost report, less Medicare allowable costs of 4,703,055 reported under subsidized health care services.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Surplus/Shortfall Barnesville Hospital serves an aging community and they deserve the best care available even though we have to suplement costs.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part III Line 9b</FormAndLineReferenceDesc>
        <ExplanationTxt>Barnesville 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>We go into the community and perform surveys for needs assessment. We also get input from area physicians, patients, staff and other business facilities.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>The patient financial counselor meets with anyone that presents if they do not have insurance. We also have it on our website and posted in the hospital. Our staff goes into the community and speaks to different organizations about our charity and free care policies telling them what is available. A financial form is given to each self-pay patient that registers and the financial counselors telephone number is on all invoices to the patients.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>Barnesville Hospital is located in an economically depressed Appalachian area in Southeastern Ohio. We serve several counties and the county to the south of us has no hospital. It is an aging community with a lot of residents under the federal poverty level. We have little industry with the hospital being the largest employer in the community and the schools being the second largest.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 5</FormAndLineReferenceDesc>
        <ExplanationTxt>Our board consists of community members and the majority of our medical staff are from the community. It is very important to Barnesville Hospital to promote the health of the community by organizing community health screenings and education for our community. We have an aging community and every effort is made to assist them with their healthcare needs.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Barnesville Hospital Association, 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 West Virginia University Hospitals, Inc. in Morgantown, WV, 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, 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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        <OtherCompensationFilingOrgAmt>2125</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>1275</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>17689</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>10614</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>17535</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>10521</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>175983</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>105590</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Shaun Roe DO</PersonNm>
        <TitleTxt>Board Member/Physician</TitleTxt>
        <BaseCompensationFilingOrgAmt>283706</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>3618</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>35124</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>322448</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Amy Perry</PersonNm>
        <TitleTxt>Director of Pharmacy</TitleTxt>
        <BaseCompensationFilingOrgAmt>153075</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>500</BonusFilingOrganizationAmount>
        <DeferredCompensationFlngOrgAmt>2382</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>18130</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>174087</TotalCompensationFilingOrgAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>The following individuals received deferred compensation contributions in 2021 - Douglass Harrison in the amount of 68,613 and David Phillips in the amount of 19,531. These amounts are properly recorded in deferred compensation on the Form 990 Schedule J.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="990O" softwareId="21013554" softwareVersionNum="21.0.5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is prepared by the West Virginia United Health System tax team utilizing data provided by the hosptial CFO. The CFO reviews the return prior to presentation of the 990 to the hospital Finance Committte. The 990 is the provided to the Board of Directors by a representative of the Finance Committee prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The written conflict of interest policy is regularly and consistently monitored and compliance enforced by the corporate compliance officer who reports to the board. The scope of this policy includes all employees plus contracted employees and board members. The policy is in place to define situations that might occur and could result in a conflict of interest between an employee or board member and the hospital. The covered persons are to refrain from soliciting hospital patients, physicians, staff, etc. or anything that could result in a personal gain for the employee or board member or their immediate families. A self disclousure from covered persons to the corporate compliance officer is required on any potential conflicts of interest. The covered persons are to recuse themselves from participating in any deliberation or decisions on such transactions. The corporate compliance officer will review/research the conflicts disclosed.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</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 C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 is the only document made available to the public. If anyone wants to review the 990 they may contact the administrative office in person, by telephone or mail. We will make the douments available at that time. If the person presents in person we will try to accomodate them that day.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2c</FormAndLineReferenceDesc>
        <ExplanationTxt>Effective April 1, 2021, Barnesville Hospital Association became a member of the West Virginia United Health System. As a member of the System, Barnesville was included in the consolidated audit prepared by the System independent auditors. The auditors and System accounting team work closely with each entity in preparing for and completing the audit.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Changes in net assets include 1,042,719 of related organization capitalization, 454,569 resulting from the merger of Barnesville Hospital Foundation and Barnesville Professional Associates, Inc. into Barnesville Hospital Association, and 3 rounding.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 11g consists of the following expenses Consulting Professional fees of 2,048,101 of which 1,156,133 is considered program service expense and 891,968 is considered management and general expenses Contracted Labor of 1,327,485 of which all is considered program service expense and Collection Agency Fees of 67,230 all of which are considered program service expense.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>Belmont Professional Associates Inc</BusinessNameLine1Txt>
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          <AddressLine1Txt>639 W Main St</AddressLine1Txt>
          <CityNm>Barnesville</CityNm>
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      <IdRelatedTaxExemptOrgGrp>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>United Summit Center</BusinessNameLine1Txt>
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          <AddressLine1Txt>6 Hospital Plaza</AddressLine1Txt>
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          <ZIPCd>26301</ZIPCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Camden-Clark Health Services Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
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          <AddressLine1Txt>800 Garfield Ave</AddressLine1Txt>
          <CityNm>Parkersburg</CityNm>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Camden-Clark Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>800 Garfield Ave</AddressLine1Txt>
          <CityNm>Parkersburg</CityNm>
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          <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>
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          <BusinessNameLine1Txt>Camden-Clark Health Services</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
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          <BusinessNameLine1Txt>WV United Health System</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals East</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>121 Administrative Drive</AddressLine1Txt>
          <CityNm>Martinsburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25401</ZIPCd>
        </USAddress>
        <EIN>202337985</EIN>
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          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>City Hospital Inc</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2500 Foundation Way</AddressLine1Txt>
          <CityNm>Martinsburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25401</ZIPCd>
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        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Jefferson Memorial Hospital</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>300 South Preston St</AddressLine1Txt>
          <CityNm>Martinsburg</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>25401</ZIPCd>
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          <BusinessNameLine1Txt>West Virginia University Hospitals - East Inc</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>United Hospital Center Inc</BusinessNameLine1Txt>
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        <DisregardedEntityName>
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        <DisregardedEntityName>
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        <DisregardedEntityName>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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        <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>Line 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>Line 3</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>West Virginia University Hospitals Inc</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <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>Line 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 Care</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>Line 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>Line 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>Line 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>Line 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>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>Line 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>Line 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 II</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>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Belmont Co Health Services Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>639 W Main St</AddressLine1Txt>
          <CityNm>Barnesville</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43713</ZIPCd>
        </USAddress>
        <EIN>341566526</EIN>
        <PrimaryActivitiesTxt>Retail Pharmacy</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Barnesville Hospita</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corp</EntityTypeTxt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <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>West Virginia United Health System</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corp</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>West Virginia United Insurance Services</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>3040 University Avenue 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>West Virginia United Health System</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corp</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>true</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>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>Belmont Professional Associates</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>b</TransactionTypeTxt>
        <InvolvedAmt>677207</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Cash Value</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
