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      </Occupancy>
      <Travel>
        <Total>16200</Total>
        <ProgramServices>12316</ProgramServices>
        <ManagementAndGeneral>3884</ManagementAndGeneral>
      </Travel>
      <TravelEntrtnmntPublicOfficials>
        <Total>0</Total>
      </TravelEntrtnmntPublicOfficials>
      <ConferencesMeetings>
        <Total>16731</Total>
        <ProgramServices>10404</ProgramServices>
        <ManagementAndGeneral>6327</ManagementAndGeneral>
      </ConferencesMeetings>
      <Interest>
        <Total>1048889</Total>
        <ProgramServices>1048889</ProgramServices>
      </Interest>
      <PaymentsToAffiliates>
        <Total>0</Total>
      </PaymentsToAffiliates>
      <DepreciationDepletion>
        <Total>2215170</Total>
        <ProgramServices>2215170</ProgramServices>
      </DepreciationDepletion>
      <Insurance>
        <Total>91981</Total>
        <ProgramServices>75424</ProgramServices>
        <ManagementAndGeneral>16557</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <Total>1985459</Total>
        <ProgramServices>1958381</ProgramServices>
        <ManagementAndGeneral>27078</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>EQUIPMENT RENTAL</Description>
        <Total>328935</Total>
        <ProgramServices>299775</ProgramServices>
        <ManagementAndGeneral>29160</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBT</Description>
        <Total>81769</Total>
        <ProgramServices>81769</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>DUES/LICENSE</Description>
        <Total>36617</Total>
        <ProgramServices>4016</ProgramServices>
        <ManagementAndGeneral>32601</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>AMORTIZATION</Description>
        <Total>11713</Total>
        <ManagementAndGeneral>11713</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>469845</Total>
        <ProgramServices>270090</ProgramServices>
        <ManagementAndGeneral>199755</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>16760535</Total>
        <ProgramServices>13756588</ProgramServices>
        <ManagementAndGeneral>3003947</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>2016035</BOY>
        <EOY>1240369</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>653544</BOY>
        <EOY>532649</EOY>
      </AccountsReceivable>
      <OtherNotesLoansReceivableNet>
        <BOY>220014</BOY>
        <EOY>354080</EOY>
      </OtherNotesLoansReceivableNet>
      <InventoriesForSaleOrUse>
        <BOY>161065</BOY>
        <EOY>139393</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>267764</BOY>
        <EOY>317197</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>65371725</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>23043540</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>40969501</BOY>
        <EOY>42328185</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>10482045</BOY>
        <EOY>8632220</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>8290092</BOY>
        <EOY>9070065</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>63060060</BOY>
        <EOY>62614158</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>1457159</BOY>
        <EOY>1179501</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>28774292</BOY>
        <EOY>28663946</EOY>
      </DeferredRevenue>
      <OtherLiabilities>
        <BOY>25434612</BOY>
        <EOY>23219850</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>55666063</BOY>
        <EOY>53063297</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-792709</BOY>
        <EOY>600091</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>8176706</BOY>
        <EOY>8940770</EOY>
      </TemporarilyRestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>10000</BOY>
        <EOY>10000</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>7393997</BOY>
        <EOY>9550861</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>63060060</BOY>
        <EOY>62614158</EOY>
      </TotalLiabNetAssetsFundBalances>
      <InfoInScheduleOPartXI>X</InfoInScheduleOPartXI>
      <ReconcilationRevenueExpenses>1506603</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>650261</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementBoth>X</FinancialStatementBoth>
    </IRS990>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>3309531</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2994663</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>827971</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>5000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>290462</CurrentTaxYear>
        <Total>7427627</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>14529919</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>14316960</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>14777014</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>15807469</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>16231524</CurrentTaxYear>
        <Total>75662886</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>17839450</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>17311623</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>15604985</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>15812469</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>16521986</CurrentTaxYear>
        <Total>83090513</Total>
      </Total509>
      <PublicSupportTotal509>83090513</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>301970</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>415708</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>299753</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>173755</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>171974</CurrentTaxYear>
        <Total>1363160</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>301970</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>415708</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>299753</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>173755</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>171974</CurrentTaxYear>
        <Total>1363160</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>18141420</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>17727331</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>15904738</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>15986224</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>16693960</CurrentTaxYear>
        <Total>84453673</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.98386</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.98213</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.01614</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.01787</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="IRS990ScheduleD">
      <ArtPublicExhibitionAmts />
      <HeldWorksOfArtAmts />
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>393614</BeginningOfYearBalance>
        <Contributions>39665</Contributions>
        <InvestmentEarningsOrLosses>-7918</InvestmentEarningsOrLosses>
        <OtherExpenditures>36046</OtherExpenditures>
        <EndOfYearBalance>389315</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>392883</BeginningOfYearBalance>
        <Contributions>30104</Contributions>
        <InvestmentEarningsOrLosses>1853</InvestmentEarningsOrLosses>
        <OtherExpenditures>31226</OtherExpenditures>
        <EndOfYearBalance>393614</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <Land>
        <OtherCostOrOtherBasis>645792</OtherCostOrOtherBasis>
        <BookValue>645792</BookValue>
      </Land>
      <Buildings>
        <OtherCostOrOtherBasis>58725846</OtherCostOrOtherBasis>
        <Depreciation>19752527</Depreciation>
        <BookValue>38973319</BookValue>
      </Buildings>
      <LeaseholdImprovements />
      <Equipment>
        <OtherCostOrOtherBasis>3501841</OtherCostOrOtherBasis>
        <Depreciation>3291013</Depreciation>
        <BookValue>210828</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>2498246</OtherCostOrOtherBasis>
        <BookValue>2498246</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>42328185</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>DONOR RESTRICTED FUNDS</Description>
        <BookValue>7391446</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>OTHER MISC ASSETS</Description>
        <BookValue>198049</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>BENEFICIAL INT IN SHERWOOD OAK</Description>
        <BookValue>1480570</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>9070065</TotalBookValueOtherAssets>
      <FederalIncomeTaxLiability>0</FederalIncomeTaxLiability>
      <OtherLiabilities>
        <Description>CHARITABLE GIFT ANNUITY</Description>
        <Amount>106228</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>DUE TO EXEMPT PARENT</Description>
        <Amount>23113622</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>23219850</TotalOfAmounts>
      <TotalRevenue>18267138</TotalRevenue>
      <TotalExpenses>16760535</TotalExpenses>
      <ExcessOrDeficitForYear>1506603</ExcessOrDeficitForYear>
      <OtherAmount>650260</OtherAmount>
      <TotalAdjustments>650260</TotalAdjustments>
      <ExcessOrDeficitPerFS>2156863</ExcessOrDeficitPerFS>
      <Form990ScheduleDPartXIV>
        <Identifier>Part XIV, Supplemental Information</Identifier>
        <ReturnReference>PART XI LINE 8 OTHER</ReturnReference>
        <Explanation>Net Investment Income, Realized and Unrealized $683,740 Change in Beneficial Interest $6,225 Net Restricted Fund Activity $(39,705) TOTAL OTHER $650,260</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>true</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>MARK D BONDI</NamePerson>
        <BaseCompensationFilingOrg>148302</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>47500</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>276</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>10523</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>15442</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>222043</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>DAVID NACE MD</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>109992</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>64682</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>42462</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>10481</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>965</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>228582</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>JEROME SHAFFER</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>175895</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>90000</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>1130</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>13500</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>14987</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>295512</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Deborah Brodine</NamePerson>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>218494</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>180000</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>5654</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>36794</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>16296</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>457238</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>2400</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>Part 1 Question 7</Identifier>
        <Explanation>UPMC, the ultimate parent of Pittsburgh Lifetime Care, provides incentive compensation as part of its total compensation program for officers and key employees. This component is based upon the accomplishment of predetermined performance goals and objectives which focus on the achievement of multiple annual and three year individual and group performance criteria in the context of appropriate risk taking. These criteria directly support UPMC's mission and include: patient quality and satisfaction, community benefits, operational and financial strength, leadership development, and strategic business initiatives among others.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <GeneralExplanation>
        <Identifier>Part III Statement of Program Service Accomplishments</Identifier>
        <ReturnReference>Organizations programs and accomplishments</ReturnReference>
        <Explanation>Pittsburgh Lifetime Care Community d/b/a Sherwood Oaks EIN 25-1335247 Fiscal Year Ending June 30, 2011 Form 990, Part III - Statement of Program Service Accomplishments The mission of Pittsburgh Lifetime Care Community (Sherwood Oaks) is to operate a continuing care retirement community for people over age 62 which fosters independence, health, physical and financial security, while preserving a quality and dignity of life in which residents realize their fullest potential. Sherwood Oaks is accredited by the Continuing Care Accreditation Commission (CCAC), an independent commission sponsored by the Commission on Accreditation of Rehabilitation Facilities (CARF). In order to gain this distinction, the organization's programs and services have met consumer-focused, state-of-the-art international standards of performance in areas such as leadership, strategic planning, human resources, technology practices, and performance improvement. Sherwood Oaks is a member of Leading Age PA, a non-profit association of home and services for seniors in Pennsylvania, and also Leading Age, a national association that was previously named AAHSA, the American Association of Homes and Services for the Aging. What sets Sherwood Oaks apart from other retirement communities is their guarantee of personal care and skilled care whenever it is needed by a resident. This is the Lifecare program, and there is no limit on the number of nursing or personal care days a resident can receive. Additionally there are other service options providing residents with choices fitting their lifestyle needs. Sherwood Oaks offers a comprehensive package of health and wellness programs, including: " Fitness center to foster wellness and health promotion " In-home care provided by Community Nursing " Fully licensed 42-room personal care " Fully licensed 43-bed nursing home " Fully licensed 30-room personal care facility for residents with memory loss " Transportation services " Fully licensed home care agency For the year ended June 30, 2011, Sherwood Oaks provided services in the aggregate of 142,668 resident days for its skilled nursing, personal care, and retirement living residents. Sherwood Oaks provides a wide range of programs and services that address many aspects of a resident's life. These programs and services address the emotional, intellectual, social, physical, spiritual, and vocational aspects of life. The fitness center offers an array of exercise machines that promote strength and flexibility, along with equipment that promotes cardiovascular health. There is also a wellness manager to assist residents in achieving their health and wellness goals. Residents organize and participate in social, spiritual and educational programs that promote wellness. Some of the features/amenities at Sherwood Oaks include: Sound-proof and fire-rated construction Community nursing Meals served daily Fully-equipped kitchens Weekly housekeeping Utilities Weekly flat laundry service Maintenance of buildings Bathroom with safety aids Maintenance of grounds Security personnel on duty 24 hours/day Twenty-four hour emergency call system Smoke detectors Health Center Services: Sherwood Oaks has a state-licensed Medicare and Medicaid-approved health care center on site. A resident's continuing care contract guarantees unlimited nursing care. Additional health related services and facilities include: " Community nurse " Personal care studio apartments and suites " Regular doctor's office hours " Recreational, occupational and physical therapies " Specialty dementia unit There is a registered nurse on duty 24 hours a day, and physicians are on call.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part VI Governance, Management, and Disclosure</Identifier>
        <ReturnReference>Section A: Governing Body and Management</ReturnReference>
        <Explanation>Question 2: Deborah Brodine and Jerome Shaffer both serve in officer or board member capacity in related (parent or brother-sister) exempt entities. Question 6: Pittsburgh Lifetime Care Community has one sole member, the exempt entity UPMC Senior Communities, Inc. Question 7A: The parent entity of Pittsburgh Lifetime Care Community, UPMC Senior Communities, Inc., has the abilty to appoint board members to Pittsburgh Lifetime Care Community as stipulated in the by-laws of Pittsburgh Lifetime Care Community. Question 7B: UPMC, as the parent entity of the sole member of Pittsburgh Lifetime Care, UPMC Senior Communities, has the right to approve certain actions and transactions of Pittsburgh Lifetime Care. The specific transactions that are subject to UPMC approval are stipulated in the By-laws of Pittsburgh Lifetime Care.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part VI Governance, Management, and Disclosure</Identifier>
        <ReturnReference>Section B: Policies</ReturnReference>
        <Explanation>Question 11: A full copy of the form 990 was provided to each Board of Directors member prior to filing. Question 12c: UPMC requires all of its key employees and non-employed personnel to comply with its conflict of interest policies when they engage in UPMC-related business. People covered by the policies include: -UPMC entity board members, board committee members, and corporate officers -UPMC physicians and non-physician employees who hold a position of influence -Non-employed members of the UPMC medical staff who hold a positon of influence of trust -Individuals conducting clinical research at UPMC, whether or not they are employed by UPMC These people are required to complete a questionnaire at least annually. An electronic form has been developed to capture the data from the questionnaire and to monitor completion. The information, along with other data, is used to capture individual and institutional relationships so that potential conflicts of interest can be identified. If a potential conflict is identified regarding a specific UPMC activity the corporate compliance department, with the assistance of the legal department, evaluate the activity in relation to the potential conflict. If a perceived or actual conflict is determined to exist and a decision is made to proceed with the activity, a written plan designed to prevent the conflict from influencing decisions related to the activity is developed. The process is ultimately overseen by a conflict of interest committee of the UPMC board of directors on behalf of all UPMC sussidiaries, including Pittsburgh Lifetime Care Community. Question 15a and b: UPMC has established a rigorous compensation review process for its top executives which includes review by its executive compensation committee in a process intended to satisfy the "rebuttable presumption of reasonableness" set forth in the regulations to sections 4958 of the internal revenue code. UPMC gives authority to those executives to establish the compensation of executives of others subsidiaries and business units, including those of Pittsburgh Lifetime Care Community.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part VI Governance, Management, and Disclosure</Identifier>
        <ReturnReference>Section C: Disclosure</ReturnReference>
        <Explanation>Question 19: Upon request, management determines public disclosure applicability.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>PART VII COMPENSATION OF OFFICERS, DIRECTORS, TRUSTEES, KEY EMPLOYEES</Identifier>
        <ReturnReference>HIGHEST COMPENSATED EMPLOYEES AND INDEPENDENT CONTRACTORS</ReturnReference>
        <Explanation>ALL SALARIES AND BENEFITS REPORTED ARE BASED ON INDIVIDUALS' OPERATIONAL POSITIONS AND ARE NOT FOR SERVICES PERFORMED AS DIRECTORS OR BOARD MEMBERS. BOARD POSITIONS ARE ALL VOLUNTEER AND UNPAID. INDIVIDUALS ARE COMPENSATED FOR OPERATIONAL ROLES ONLY, NOT FOR DUTIES PERFORMED AS DIRECTORS OR BOARD MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part XI, Financial Statements and Reporting</Identifier>
        <ReturnReference>Financial Statements and Reporting</ReturnReference>
        <Explanation>Question 2b: The organization's financial statements are audited separately by Ernst &amp; Young for Pittsburgh Lifetime Care Community, as well as being included in the Audited Financial Statements of UPMC and subsidiaries.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Part XI, Other Changes in Net Assets</Identifier>
        <ReturnReference>Changes in Net Assets</ReturnReference>
        <Explanation>Net Restricted Fund Activitiy $644,350 Net Change in Beneficial Interest $5,911 TOTAL............................... $650,261</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Schedule R- Related Organizations and Unrelated Partnerships</Identifier>
        <ReturnReference>Part II and III, Identification of related tax-exempt and taxable p-ship</ReturnReference>
        <Explanation>There are organizations included in the UPMC Group form 990 tax return for fiscal year 2010 which are related to Pittsburgh Lifetime Care Community. These organizations are not required to be listed in schedule R. These related organizations have direct and indirect control.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>UPMC Senior Communities Inc</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>600 Grant Street 58th Floor</AddressLine1>
          <City>Pittsburgh</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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        <LegalDomicileState>PA</LegalDomicileState>
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          <BusinessNameLine1>Seneca Place</BusinessNameLine1>
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          <AddressLine1>600 Grant Street 58th Floor</AddressLine1>
          <City>Pittsburgh</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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        <EIN>721562844</EIN>
        <PrimaryActivities>Senior Living</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <PublicCharityStatus>9</PublicCharityStatus>
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          <BusinessNameLine1>NA</BusinessNameLine1>
        </DirectControllingEntityName>
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      <Form990ScheduleRPartII>
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          <BusinessNameLine1>UPMC</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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        <PrimaryActivities>HEALTHCARE</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <PublicCharityStatus>9</PublicCharityStatus>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>CRANBERRY PLACE</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>600 GRANT STREET 58TH FLOOR</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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        <EIN>043709885</EIN>
        <PrimaryActivities>SENIOR LIVING</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <PublicCharityStatus>9</PublicCharityStatus>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>THE HERITAGE SHADYSIDE</BusinessNameLine1>
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          <AddressLine1>600 GRANT STREET 58TH FLOOR</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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        <LegalDomicileState>PA</LegalDomicileState>
        <PublicCharityStatus>9</PublicCharityStatus>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>SHADYSIDE HOSPITAL SUPPORTING FOUNDATION</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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        <PrimaryActivities>FOUNDATION</PrimaryActivities>
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        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>11A(I)</PublicCharityStatus>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>21ST CENTURY BIODEFENSE INC</BusinessNameLine1>
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          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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        <EIN>263806281</EIN>
        <PrimaryActivities>HEALTHCARE</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>UPMC LEE</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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        <EIN>250613830</EIN>
        <PrimaryActivities>INACTIVE</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>3</PublicCharityStatus>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>COMMUNITY PHYSICIAN SERVICES INC</BusinessNameLine1>
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        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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        <EIN>251722923</EIN>
        <PrimaryActivities>INACTIVE</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>PITTSBURGH CARE PARTNERSHIP INC</BusinessNameLine1>
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          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251753852</EIN>
        <PrimaryActivities>ADULTDAYCARE</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>SHADYSIDE HOSPITAL FOUNDATION</BusinessNameLine1>
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          <AddressLine1>532 SOUTH AIKEN AVENUE</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15232</ZIPCode>
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        <PrimaryActivities>FOUNDATION</PrimaryActivities>
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        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>PASSAVANT HOSPITAL FOUNDATION</BusinessNameLine1>
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          <AddressLine1>9100 BABCOCK BLVD</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15237</ZIPCode>
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        <PrimaryActivities>FOUNDATION</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>UPMC NORTHWEST FOUNDATION</BusinessNameLine1>
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          <AddressLine1>100 FAIRFIELD DRIVE</AddressLine1>
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          <State>PA</State>
          <ZIPCode>16346</ZIPCode>
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        <PrimaryActivities>FOUNDATION</PrimaryActivities>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>ST MARGARET FOUNDATION</BusinessNameLine1>
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          <AddressLine1>600 GRANT STREET</AddressLine1>
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          <BusinessNameLine1>CHILDREN'S HOSPITAL OF PGH FOUNDATION</BusinessNameLine1>
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          <AddressLine1>600 GRANT STREET</AddressLine1>
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          <State>PA</State>
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        <PrimaryActivities>FOUNDATION</PrimaryActivities>
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          <BusinessNameLine1>MAGEE-WOMEN RES INST AND FOUNDATION</BusinessNameLine1>
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          <AddressLine1>600 GRANT STREET</AddressLine1>
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          <ZIPCode>15219</ZIPCode>
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        <PrimaryActivities>FOUNDATION</PrimaryActivities>
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          <BusinessNameLine1>NA</BusinessNameLine1>
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          <BusinessNameLine1>CANTERBURY PLACE</BusinessNameLine1>
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          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
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          <BusinessNameLine1>UPMC SENIOR</BusinessNameLine1>
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          <AddressLine1>4200 FIFTH AVENUE</AddressLine1>
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          <State>PA</State>
          <ZIPCode>15260</ZIPCode>
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          <BusinessNameLine1>UPMC CENTER FOR HIGH VALUE HEALTHCARE</BusinessNameLine1>
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          <AddressLine1>600 GRANT STREET</AddressLine1>
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          <State>PA</State>
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          <BusinessNameLine1>CLINICALCONNECT HIE</BusinessNameLine1>
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          <State>PA</State>
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          <AddressLine1>600 GRANT STREET</AddressLine1>
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          <BusinessNameLine1>UPMC ITALY SRL</BusinessNameLine1>
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          <BusinessNameLine1>UPMC OVERSEAS</BusinessNameLine1>
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          <AddressLine1>600 GRANT STREET</AddressLine1>
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        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251781887</EIN>
        <PrimaryActivity>PEDIATRIC SERV</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>CHILDRENS HOSP</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfEOYAssets>8465564</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC HORIZON HEALTH PLAN</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251804543</EIN>
        <PrimaryActivity>MEDICAL SERV</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC HORIZON</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>NORTHWEST RADIATION TREATMENT</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251562979</EIN>
        <PrimaryActivity>RADIATION SERV</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC HORIZON</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfEOYAssets>1244190</ShareOfEOYAssets>
        <PercentageOwnership>0.66670</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>COOKLOCK ENTERPRISES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251512753</EIN>
        <PrimaryActivity>REAL ESTATE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC MERCY</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC CANCER CENTERS INTL LIMITED</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>6TH FLOOR BEACON HOSPITAL</AddressLine1>
          <City>DUBLIN 18</City>
          <ProvinceOrState>SANDYFORD</ProvinceOrState>
          <Country>EI</Country>
        </AddressForeign>
        <PrimaryActivity>HOLDING CO</PrimaryActivity>
        <LegalDomicileForeignCountry>EI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>U OF P CANCER</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC CANCER CENTERS IRELAND LIMITED</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>6TH FLOOR BEACON HOSPITAL</AddressLine1>
          <City>DUBLIN 18</City>
          <ProvinceOrState>SANDYFORD</ProvinceOrState>
          <Country>EI</Country>
        </AddressForeign>
        <PrimaryActivity>CANCER TREATMENT</PrimaryActivity>
        <LegalDomicileForeignCountry>EI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC CC INTL LT</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC CANCER CENTERS HOLDING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251877017</EIN>
        <PrimaryActivity>HOLDING CO</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>HEMATOLOGY ONCOLOGY ASSOC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>421648357</EIN>
        <PrimaryActivity>HEALTHCARE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC CC HOLDING</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ONCOLOGY HEMATOLOGY ASSOC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251762980</EIN>
        <PrimaryActivity>HEALTHCARE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC CC HOLDING</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>SEWICKLEY MEDICAL ONCOLOGY-HEMATOLOGY</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251890216</EIN>
        <PrimaryActivity>HEALTHCARE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC CC HOLDING</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>TRI-STATE NEUROSURGICAL ASSOC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251458655</EIN>
        <PrimaryActivity>HEALTHCARE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC CC HOLDING</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>RENAISSANCE FAMILY PRACTICE</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>262942406</EIN>
        <PrimaryActivity>HEALTHCARE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC CC HOLDING</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC HOLDING COMPANY INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251777713</EIN>
        <PrimaryActivity>HOLDING CORP</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC COVERAGE PRODUCTS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251777710</EIN>
        <PrimaryActivity>HOLDING CORP</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC HOLDING CO</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>FREEDOM INSURANCE COMPANY</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>030308944</EIN>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileState>VT</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC COV PROD</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>TRI-CENTURY INSURANCE CO</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251500739</EIN>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC COV PRODS</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC INSURANCE AGENCY INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251883237</EIN>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC COV PRODS</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC HEALTH BENEFITS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251844144</EIN>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC COV PRODS</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC HEALTH NETWORK INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>721527566</EIN>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC COV PRODS</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC HEALTH PLAN INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>232813536</EIN>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC COV PRODS</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC BENEFIT MANAGEMENT SERV</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251769564</EIN>
        <PrimaryActivity>WORKERS COMP</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC COV PRODS</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC DIVERSIFIED SERVICES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251778454</EIN>
        <PrimaryActivity>HOLDING CORP</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC HOLDING CO</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MONROEVILLE SPECIALTY CLINIC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251666087</EIN>
        <PrimaryActivity>HEALTHCARE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC HOLDING CO</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MEDICAL ARCHIVAL SYSTEMS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>232912501</EIN>
        <PrimaryActivity>SOFTWARE DEVEL</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC HOLDING CO</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PRESBY HEALTH RESOURCE MGMT</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251422155</EIN>
        <PrimaryActivity>HEALTHCARE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC DIVERSIFIE</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>RX PARTNERS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251801966</EIN>
        <PrimaryActivity>RETAIL PHARM</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMCDIVERSIFIED</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>BIOTRONICS INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251843500</EIN>
        <PrimaryActivity>EQUIP MAINTEN</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC DIVERSIFIE</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MEDICAL CENTER PROPERTIES INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>251796940</EIN>
        <PrimaryActivity>REAL ESTATE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC HOLDING CO</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC ENVIRONMENTAL RESEARCH</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>204309237</EIN>
        <PrimaryActivity>INACTIVE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>STRAT BUSINESS</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>ASKESIS DEVELOPMENT GROUP INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>541625585</EIN>
        <PrimaryActivity>SOFTWARE DEVEL</PrimaryActivity>
        <LegalDomicileState>DE</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>0.70000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>PANTHER REINSURANCE COMPANY</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO BOZ 1109</AddressLine1>
          <Country>CJ</Country>
        </AddressForeign>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileForeignCountry>CJ</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>CATHEDRAL REINS</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>FORBES REINSURANCE COMPANY</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO BOX 1109</AddressLine1>
          <Country>CJ</Country>
        </AddressForeign>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileForeignCountry>CJ</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CATHEDRAL (RE) INSURANCE COMPANY</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>PO BOX 1109</AddressLine1>
          <Country>CJ</Country>
        </AddressForeign>
        <PrimaryActivity>INSURANCE</PrimaryActivity>
        <LegalDomicileForeignCountry>CJ</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>FORBES REINSURA</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC INTERNATIONAL HEALTH INITIATIVES</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>600 GRANT STREET</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15219</ZIPCode>
        </AddressUS>
        <EIN>841706741</EIN>
        <PrimaryActivity>INACTIVE</PrimaryActivity>
        <LegalDomicileState>PA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC INT'L HOLD</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC IRELAND LIMITED</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>6TH FLOOR BEACON HOSPITAL</AddressLine1>
          <City>DUBLIN 18</City>
          <Country>EI</Country>
        </AddressForeign>
        <PrimaryActivity>HEALTHCARE SUPPOR</PrimaryActivity>
        <LegalDomicileForeignCountry>EI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC INT'L HOLD</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC UNITED KINGDOM LTD</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>C/O NAIR CO 11TH FLOOR</AddressLine1>
          <City>BRISTOL WHITEFRIARS</City>
          <ProvinceOrState>LEWIS</ProvinceOrState>
          <Country>UK</Country>
          <PostalCode>BS1 2</PostalCode>
        </AddressForeign>
        <EIN>980571026</EIN>
        <PrimaryActivity>SOFTWARE LICENSE</PrimaryActivity>
        <LegalDomicileForeignCountry>UK</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC INT'L HOLD</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC CYPRUS HOLDINGS LTD</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>JULIA HOUSE 3</AddressLine1>
          <City>THEMISTOCLES</City>
          <ProvinceOrState>CY 106</ProvinceOrState>
          <Country>CY</Country>
          <PostalCode>NOCOSI</PostalCode>
        </AddressForeign>
        <PrimaryActivity>HEALTHCARE SUPPOR</PrimaryActivity>
        <LegalDomicileForeignCountry>CY</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC INT'L HOLD</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC CYPRUS LTD</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>JULIA HOUSE 3</AddressLine1>
          <City>THEMISTOCLES</City>
          <ProvinceOrState>CY 106</ProvinceOrState>
          <Country>CY</Country>
          <PostalCode>NOCOSI</PostalCode>
        </AddressForeign>
        <PrimaryActivity>HEALTHCARE SUPPOR</PrimaryActivity>
        <LegalDomicileForeignCountry>CY</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC CYPRUS HOL</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC BEACON SANDYFORD LIMITED</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>STE 36 BEACON HALL</AddressLine1>
          <City>BEACON COURT</City>
          <ProvinceOrState>DUBLIN</ProvinceOrState>
          <Country>EI</Country>
        </AddressForeign>
        <PrimaryActivity>HOSPITAL OPERATIO</PrimaryActivity>
        <LegalDomicileForeignCountry>EI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC IRELAND LT</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC BCS LIMITED</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>STE 36 BEACON HALL</AddressLine1>
          <City>BEACON COURT</City>
          <ProvinceOrState>DUBLIN</ProvinceOrState>
          <Country>EI</Country>
        </AddressForeign>
        <PrimaryActivity>HOLDING COMPANY</PrimaryActivity>
        <LegalDomicileForeignCountry>EI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC BEACON SAN</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC BMGS LIMITED</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>STE 36 BEACON HALL</AddressLine1>
          <City>BEACON COURT</City>
          <ProvinceOrState>DUBLIN</ProvinceOrState>
          <Country>EI</Country>
        </AddressForeign>
        <PrimaryActivity>TRIOLOGY LEASE</PrimaryActivity>
        <LegalDomicileForeignCountry>EI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC BEACON SAN</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>UPMC BHSH LIMITED</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressForeign>
          <AddressLine1>BEACON HALL THE MALL AT BEACON CT</AddressLine1>
          <City>BEACON COURT</City>
          <ProvinceOrState>DUBLIN</ProvinceOrState>
          <Country>EI</Country>
        </AddressForeign>
        <PrimaryActivity>HOLDING COMPANY</PrimaryActivity>
        <LegalDomicileForeignCountry>EI</LegalDomicileForeignCountry>
        <DirectControllingEntityName>
          <BusinessNameLine1>UPMC BEACON SAN</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>false</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>false</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>true</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>false</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>false</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>false</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>false</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>false</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>false</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>true</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>false</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>false</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>false</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>RX PARTNERS INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>163767</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>UPMC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>274259</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>UPMC COMMUNITY PROVIDER SERVICES</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>94332</AmountInvolved>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>CORE NETWORK LLC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>292254</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>