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        <FormAndLineReferenceDesc>Part II Line 1.</FormAndLineReferenceDesc>
        <ExplanationTxt>Fayette Regional Health System and Fayette Physician Network Inc are related organizations. These organizations share a board of directors and paid employees. These relationships remain in place after the transfer.</ExplanationTxt>
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        <ExplanationTxt>The 990 was presented at the April 2021 board meeting to all voting members of the organization for review. A detailed review was performed by William Smith, a local CPA who is also the chairperson on the organizations Finance Committee.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The FRHS Executive Committee of the Board is responsible for the organizations overall compensation philosophy and establishes the guidlines, rules and procedures necessary for the proper and efficient administration of the Executive Compensation Program which covers the CEO, and Executive Directors Executive Council. The Executive Committee is independent from management and reviews, deliberates over, and approves Executive compensation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a/15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The FRHS Executive Committee of the Board is responsible for the organizations overall compensation philosophy and establishes the guidlines, rules and procedures necessary for the proper and efficient administration of the Executive Compensation Program which covers the CEO, and Executive Directors Executive Council. The Executive Committee is independent from management and reviews, deliberates over, and approves Executive compensation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The organizations governing documents, conflicts of interest policy, and financial statements are available by contacting the CEOs office or the General Accounting department. Upon request, a copy will be mailed to the requestee.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>Other changes in net assets is comprised of Defined benefit pension adjustment 1,055,099, SWEC book to tax difference of 70,989 for K-1 income, and Fund Transfers of 9,131,564, Audit Adj 1,217.</ExplanationTxt>
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