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        <PersonNm>Christine Vaglienti</PersonNm>
        <TitleTxt>AVP Sr Litigation Counsel</TitleTxt>
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        <PersonNm>Brian Cottrill</PersonNm>
        <TitleTxt>VP Asst Chief Info Officer</TitleTxt>
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        <PersonNm>Gonzalo Romero Lauro</PersonNm>
        <TitleTxt>VP Asst Chief Info Officer</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Barbara Grego</PersonNm>
        <TitleTxt>Staffing Solutions RN</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Nancy Vest</PersonNm>
        <TitleTxt>AVP Chief Data Mgmt Officer</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Darin Rogers</PersonNm>
        <TitleTxt>VP - Provider and Network Services</TitleTxt>
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        <PersonNm>Douglas Coffman</PersonNm>
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        <PersonNm>Michael Edmond MD</PersonNm>
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        <PersonNm>Robert O'Neil</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>John Redding</PersonNm>
        <TitleTxt>VP, Population Health</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>E Gordon Gee</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Thomas Heywood</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Kathy Eddy</PersonNm>
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        <PersonNm>Kevin Craig</PersonNm>
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        <PersonNm>Jeffrey L Barger</PersonNm>
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        <PersonNm>Joe Campbell</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Terry Capel MD</PersonNm>
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        <PersonNm>Ellen S Cappellanti</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Michelle Rotellini</PersonNm>
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        <PersonNm>Steve Ferguson</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Kari Law MD</PersonNm>
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        <PersonNm>Steve Meurer</PersonNm>
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        <PersonNm>Randy Williams</PersonNm>
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        <PersonNm>Woody Thrasher</PersonNm>
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        <PersonNm>Bernie Twigg</PersonNm>
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        <PersonNm>Dennis Xander</PersonNm>
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        <PersonNm>Clay Marsh MD</PersonNm>
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        <PersonNm>Scott Roach</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Beth Feldpush</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Jocelyn Moore</PersonNm>
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          <BusinessName>
            <BusinessNameLine1Txt>Eight Eleven Group LLC</BusinessNameLine1Txt>
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      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
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          <USAddress>
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      <ContractorCompensationGrp>
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          <BusinessName>
            <BusinessNameLine1Txt>Corrohealth Inc</BusinessNameLine1Txt>
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          <USAddress>
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      <ContractorCompensationGrp>
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          <BusinessName>
            <BusinessNameLine1Txt>American Imaging Holdings LLC</BusinessNameLine1Txt>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>119 Kiwanavista Ln</AddressLine1Txt>
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          <BusinessName>
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        <Desc>Single Billing Services Revenue</Desc>
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      <SupportedOrgInformationGrp>
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        <ExcessBusinessHoldingsInd>false</ExcessBusinessHoldingsInd>
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      <FactsAndCircumstancesTestTxt>Part I Section A Line 1 The amounts of support being reported are the annual amount of savings realized by each supported organization through the use of the Systems purchasing discounts and through the combining of other necessary expenses such as the annual audit, legal fees, benchmarking, hospital reviews, and a wide range of other expenses.</FactsAndCircumstancesTestTxt>
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        <FormAndLineReferenceDesc>Part IV Section A Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>West Virginia United Health System does make charitable contributions to charitable organizations that are outside the System. These contributions are reported on Schedule I.</ExplanationTxt>
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      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>false</MailingsMembersInd>
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      <DirectContactLegislatorsInd>true</DirectContactLegislatorsInd>
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        <FormAndLineReferenceDesc>III-B 1g</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount shown here is based on a calculation of the hours the System CEO participated in lobbying related activities in 2024 amount equals hours multiplied by hourly pay rate. West Virginia United Health System, does not participate in or intervene in including publishing or distributing of statements any political campaign on behalf of or in opposition to any candidate for public office.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>II-B 1i</FormAndLineReferenceDesc>
        <ExplanationTxt>The amount reported is the total amount paid to a public relations firm to engage in lobbying activities on behalf of the System.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>XI 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Expenses associated with earned rental income of 1,840,116 which is reported as an offset to revenue on the 990.</ExplanationTxt>
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          <StateAbbreviationCd>DC</StateAbbreviationCd>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Leeann Kaminsky</PersonNm>
        <TitleTxt>Chief HR Officer VP HR</TitleTxt>
        <BaseCompensationFilingOrgAmt>504549</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>121083</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>11112</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>104757</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>20969</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>762470</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Anthony Condia</PersonNm>
        <TitleTxt>VP Chief Marketing Officer Communications Officer</TitleTxt>
        <BaseCompensationFilingOrgAmt>178613</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>178613</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>43453</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>43453</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>4607</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>4607</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>25679</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>25679</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>6731</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>6731</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>259083</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>259083</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Nancy Vest</PersonNm>
        <TitleTxt>AVP Chief Data Mgmt Officer</TitleTxt>
        <BaseCompensationFilingOrgAmt>215388</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>37502</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>7949</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>10059</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>36558</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>307456</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Christine Vaglienti</PersonNm>
        <TitleTxt>AVP Sr Litigation Counsel</TitleTxt>
        <BaseCompensationFilingOrgAmt>333930</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>54140</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>3564</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>15271</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>26329</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>433234</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Christopher Haver</PersonNm>
        <TitleTxt>AVP - HR Shared Services</TitleTxt>
        <BaseCompensationFilingOrgAmt>339422</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>70584</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>7976</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>15525</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>34621</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>468128</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Barbara Grego</PersonNm>
        <TitleTxt>Staffing Solutions RN</TitleTxt>
        <BaseCompensationFilingOrgAmt>282782</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>21225</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>2693</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>4717</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>36774</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>348191</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Gregory Stoner</PersonNm>
        <TitleTxt>VP Total Rewards</TitleTxt>
        <BaseCompensationFilingOrgAmt>341080</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>56467</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>2322</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>15525</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>38866</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>454260</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Joseph Thibodoux</PersonNm>
        <TitleTxt>AVP Insurance and Risk Management</TitleTxt>
        <BaseCompensationFilingOrgAmt>253931</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>139106</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>967</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>11988</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>34482</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>440474</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Michael Grace</PersonNm>
        <TitleTxt>Chief Admin Officer, Current President, WVUH 2022</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>801128</CompensationBasedOnRltdOrgsAmt>
        <BonusRelatedOrganizationsAmt>164531</BonusRelatedOrganizationsAmt>
        <OtherCompensationRltdOrgsAmt>16773</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>136670</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>26855</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>1145957</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Benjamin Gerber</PersonNm>
        <TitleTxt>Chief Strategy Officer</TitleTxt>
        <BaseCompensationFilingOrgAmt>544307</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>129802</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>11121</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>111178</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>37355</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>833763</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Michael Edmond MD</PersonNm>
        <TitleTxt>Director/ WVUHS CMO</TitleTxt>
        <BaseCompensationFilingOrgAmt>186948</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>56999</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>1141</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>6624</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>997</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>252709</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Melanie Heuston</PersonNm>
        <TitleTxt>Chief Nursing Executive</TitleTxt>
        <BaseCompensationFilingOrgAmt>440312</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>110651</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>12173</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>82683</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>26615</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>672434</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Nicholas Barcellona</PersonNm>
        <TitleTxt>Sr VP CFO - WVUHS</TitleTxt>
        <BaseCompensationFilingOrgAmt>813549</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>200000</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>26405</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>158774</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>35173</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>1233901</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Karen Bowling</PersonNm>
        <TitleTxt>EVP Government Affairs WVUHS President, Princeton Community Hospital Association</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>524656</CompensationBasedOnRltdOrgsAmt>
        <BonusRelatedOrganizationsAmt>156292</BonusRelatedOrganizationsAmt>
        <OtherCompensationRltdOrgsAmt>107544</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>15525</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>13853</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>817870</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Frank Briggs</PersonNm>
        <TitleTxt>VP, HVI WVUH Former System VP 2020</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>359012</CompensationBasedOnRltdOrgsAmt>
        <BonusRelatedOrganizationsAmt>43708</BonusRelatedOrganizationsAmt>
        <OtherCompensationRltdOrgsAmt>8192</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>69733</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>22142</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>502787</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Tom Takubo</PersonNm>
        <TitleTxt>VP, Provider Relations</TitleTxt>
        <BaseCompensationFilingOrgAmt>548236</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>54221</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>138145</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>13663</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>16310</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>1613</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>96376</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>9532</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>20621</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>2039</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>819688</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>81068</TotalCompensationRltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>During 2024, certain individuals reported in Part VII participated in a nonqualified retirement plan and received direct cash payments instead of deferral of income. Robert ONeil received cash distributions of 21,775 Melanie Davies received cash distributions of 48,913 and Karen Bowling received cash distributions from related party of 92,219. These distributions were paid directly to the recipient by WVUHS, reported on their W-2 and are reported in Part II, Column Biii. These amounts are reported along with other types of retirement contributions for the individuals listed and other that are not a part of the nonqualified plan.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>During 2024, the following individuals were able to defer compensation under a nonqualified plan. The amounts reported here are included in Part II Column C of the Schedule J. David Rich received deferred contributions of 59,128 James Venturella received deferred contributions of 110,609 Darin Rogers received deferred contributions of 31,156 Albert Wright received deferred contributions of 375,320 Jessica Alsop received deferred contributions of 107,835 Melissa McCoy received deferred contributions of 64,613 Todd Karpinski received deferred contributions of 50,387 Leeann Kaminsky received deferred contributions of 89,232 Anthony Condia received deferred contributions of 17,917 from filing organization and 17,917 from related party Benjamin Gerber received deferred contributions of 95,653 Ryan Stansbury received deferred contributions of 14,779 from filing organization and 14,779 from related organization Melanie Heuston received deferred contributions of 67,158 Nicholas Barcellona received deferred contributions of 143,249 John Redding received deferred contributions of 7,981 Frank Briggs received deferred contributions from related party of 54,208 Tom Takubo received deferred contributions of 82,248 from the filing organization and 8,134 from related party and Michael Grace received deferred contributions from related party of 121,145. Column C can and does include amounts that were contributed as a part of the standard retirement package if it was available to the employee during the year.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 6a</FormAndLineReferenceDesc>
        <ExplanationTxt>Per the WVUHS Incentive Plan incentives are contingent on meeting a net earnings target.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II</FormAndLineReferenceDesc>
        <ExplanationTxt>Frank Briggs was VP, HVI Chief Quality Officer on the 2019 Form 990. However, now he is solely VP, HVI for West Virginia University Hospitals, Inc. and is no longer an officer for West Virginia United Health System.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 1b</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUHS has various policies in place with respect to travel, commuting and other benefits provided to its executives. Certain benefits listed and checked under this question are considered taxable compensation. In these circumstances, the value of the benefit is included in that given executives compensation. Certain other benefits listed and checked on this question are considered strictly business expenses and therefore no amount of the benefit is taxable and no amount is included in the executives compensation.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="990O" softwareId="24019898" softwareVersionNum="24.0.1.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is prepared by the WVUHS Tax Team and is then submitted to be reviewed by the external independent audit firm of the System. After the external review is completed, the Form 990 is presented to the WVUHS CFO. Upon approval from the CFO, it is then presented to the audit committee and the Board of Directors. Once approved, the Form 990 is submitted to the IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>All Officers, Directors, and Board Members are required to annually disclose any relationships which may give rise to a potential conflict of interest. These responses are then tracked by general counsel and the Chief Compliance Officer. When a conflict arises disclosure of the financial interest and all material facts is provided to the board, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If the remaining board or committee members decide a conflict exists, procedures outlined in the WVUHS Conflict of Interest Policy may be utilized.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15a 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The System engages an independent group to perform an executive compensation review and compensation survey annually. This information is provided to the compensation committee which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive, ensuring that the compensation package does not exceed fair market value based on the data from the consultant group. The minutes of the compensation committee are contemporaneously documented and retained. Full compensation surveys were completed for 2022, 2023, and 2024 compensation amounts, with data provided by the independent consultant to the compensation committee.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All financial and governing documents along with Board of Director Conflict of Interest statements are made available during regular business hours at the business office. In accordance with West Virginia Legislative code every member of the board shall file a written statement, which shall be fully available for public disclosure, with the appropriate chairman of the board.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section A, Line 26 42</FormAndLineReferenceDesc>
        <ExplanationTxt>Darin Rogers is compensated by both WVUHS and an unrelated party, West Virginia University Medical Corporation. The appropriate salary expenses are reflected in Part IX Line 5 of this return and the other respective returns. Michael Edmonds is the Chief Medical Officer of WVUHS and unrelated party, West Virginia University Medical Corporation.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section B, Line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>WVUHS receives and pays invoices for Legal and Accounting Services that have been provided to all system entities. Based on an allocation agreed upon by all entities, the System then bills each entity for their respective portion of that service and the expense is offset by the reimbursements. The amounts reported in Part IX - Statement of Functional Expenses Line 11b and 11c reflect the portion of legal and accounting expense attributable to WVUHS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>The 57,573,157 change in net assets is 59,823,151 transfers from affiliates, 2,250,000 purchase of Valley Health and 6 rounding.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 14b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 926 Attachment 1. Transferor - West Virginia United Health System d/b/a West Virginia University Health System, EIN 55-0754713, PO Box 8034, Morgantown, WV 26506 2. Transfer - i. Transferee - Augusta Insurance Company, Ltd. EIN 98-1399333, PO Box 69, Grand Cayman, Grand Cayman Islands KY1-1102 ii. Transfer - West Virginia University Health System, a US tax-exempt corporation Transferor, made cash transfers that represented non-taxable deposits during the tax year ended December 31, 2024 in the amount of 29,338,789 in US dollars to Augusta Insurance Company, Ltd., its wholly-owned subsidiary formed in the Cayman Islands Transferee. To the extent that such transfers are not treated as deposits, but rather as constructive capital contributions from the Transferor solely to the Transferee for US federal tax purposes, the Transferor is reporting such amounts on this statement as a protective measure in compliance with Code Section 6038B.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 14b</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 926 Attachment continued - 3. Consideration received. Transferee did not issue any additional shares to the Transferor for the capital contributions or non-taxable deposit because the Transferor is the sole shareholder of the Transferee and the issuance of additional shares would have been meaningless gestures according to federal tax principles. 4. Property transferred. i. Active business property. The Transferee received cash transfers in the amount of 29,338,789 in connection with an alternative risk financing arrangement that represented non-taxable deposits for U.S. federal tax purposes. To the extent that such transfers are not treated as deposits, but rather as constructive capital contributions from the Transferor only to Transferee for U.S. federal tax purposes, the Transferor is reporting such amounts on this statement as a protective measure in compliance with Code Section 6038B. The cost basis in the cash equals the fair market value.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 14b</FormAndLineReferenceDesc>
        <ExplanationTxt>ii. Stock or securities. Not applicable iii. Depreciated property. Not applicable iv. Property to be leased. Not applicable v. Property to be sold. Not applicable vi. Transfers to FSCs Not applicable vii.Tainted property. A. Inventory, etc. Property described in subsection 1.367a-5Tb. Not applicable. B. Installment obligations, etc. Property described in subsection 1.367a-5Tc. Not applicable. C. Foreign currency, etc. Property described in subsection 1.367a-5Td. Not applicable.D. Intangible property. Property described in subsection 1.367a-5Te. Not applicable. E. Leased property. Property described in subsection 1.367a-4Tf. Not applicable. viii. Foreign loss branch. Not applicable. ix. Other intangibles. Not applicable.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IV, Line 14b</FormAndLineReferenceDesc>
        <ExplanationTxt>5. Transfer of foreign branch with previously deducted losses. i. Branch operation. Not applicable ii. Branch property. Not applicable iii. Previously deducted losses. Not applicable iv. Character of gain. Not applicable 6. Application of section 367a5 Not applicable.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>AHS LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO Box 8034</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26506</ZIPCd>
        </USAddress>
        <EIN>842421068</EIN>
        <PrimaryActivitiesTxt>Holding Company</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <TotalIncomeAmt>-72355</TotalIncomeAmt>
        <EndOfYearAssetsAmt>2558518</EndOfYearAssetsAmt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WV United Health System</BusinessNameLine1Txt>
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      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Gateway Home Care</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>129 E Main Street</AddressLine1Txt>
          <CityNm>Bridgeport</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26330</ZIPCd>
        </USAddress>
        <EIN>541965474</EIN>
        <PrimaryActivitiesTxt>Durable Medical Equipment</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>AHS LLC</BusinessNameLine1Txt>
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      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Allied Lab Services LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>One Medical Center Drive</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26506</ZIPCd>
        </USAddress>
        <EIN>931970471</EIN>
        <PrimaryActivitiesTxt>Laboratory Services</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>AHS LLC</BusinessNameLine1Txt>
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      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Population Health Services LLC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>1085 Van Voorhis Road Ste 500</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26505</ZIPCd>
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        <PrimaryActivitiesTxt>Health care support</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>WV</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>Peak Health Holdings LLC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
      </IdDisregardedEntitiesGrp>
      <IdDisregardedEntitiesGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Accountable Care Organization of West Virginia LLC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>3040 University Ave Suite 3200</AddressLine1Txt>
          <CityNm>Morgantown</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>26505</ZIPCd>
        </USAddress>
        <EIN>821263585</EIN>
        <PrimaryActivitiesTxt>Health care provider coordination</PrimaryActivitiesTxt>
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          <CityNm>Cadiz</CityNm>
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          <CityNm>Barnesville</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
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        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
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      <IdRelatedTaxExemptOrgGrp>
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          <AddressLine1Txt>4697 Harrison Street</AddressLine1Txt>
          <CityNm>Bellaire</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43906</ZIPCd>
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        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
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      <IdRelatedTaxExemptOrgGrp>
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        <USAddress>
          <AddressLine1Txt>1 Medical Park</AddressLine1Txt>
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        <DirectControllingEntityName>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Self Insurance Trust Agreement of Wheeling Hospital Inc</BusinessNameLine1Txt>
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          <AddressLine1Txt>1 Medical Park</AddressLine1Txt>
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        <PrimaryActivitiesTxt>Insurance</PrimaryActivitiesTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GRMC Inc</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>251 North Fourth Street</AddressLine1Txt>
          <CityNm>Oakland</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21550</ZIPCd>
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        <PrimaryActivitiesTxt>Patient Care</PrimaryActivitiesTxt>
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        <DirectControllingEntityName>
          <BusinessNameLine1Txt>WV United Health System</BusinessNameLine1Txt>
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      <IdRelatedTaxExemptOrgGrp>
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          <BusinessNameLine1Txt>Grant Memorial Hospital Inc</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>117 Hospital Drive</AddressLine1Txt>
          <CityNm>Petersburg</CityNm>
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          <BusinessNameLine1Txt>Herbert J Thomas Memorial Hospital Association</BusinessNameLine1Txt>
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