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      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
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        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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          <BusinessName>
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          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>TAXPAYER IS 100% OWNER OF PGBH SERVICES INC. EIN 25-1887805. SEE SCH R.</RelationshipDescriptionTxt>
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        <TransactionDesc>REIMBURSEMENT FOR CONTRACTED SERVICES OF PITTSBURGH BUSINESS GROUP ON HEALTH EMPLOYEES FOR PBGH SERVICES, INC.</TransactionDesc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PBGH BOARD OF DIRECTORS NOMINATING COMMITTEE WILL PREPARE A LIST OF CANDIDATES WHO WILL BE NOMINATED FOR ELECTION TO THE CLASS OF BOARD OF DIRECTORS FOR THE CURRENT YEAR. THERE SHALL BE AT LEAST ONE MORE CANDIDATE ON THE BALLOT THAN THE TOTAL NUMBER OF DIRECTORS TO BE ELECTED. DIRECTORS MUST BE A DESIGNATED REPRESENTATIVE OF A VOTING EMPLOYER MEMBER OF THE ORGANIZATION AND BE A MEMBER IN GOOD STANDING. ONLY CANDIDATES WHO HAVE EXPRESSED WILLINGNESS TO SERVE ON THE BOARD WILL BE NOMINATED, PROVIDE A STATEMENT OF INTENT TO SERVE AND A BRIEF BIOGRAPHY. THE VOTING MEMBERSHIP WILL VOTE FOR THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MAJOR DECISIONS AND CHANGES ARE SUBJECT TO APPROVAL FROM THE EMPLOYER MEMBERSHIP AT THE ANNUAL MEETING OR SPECIALLY SCHEDULED MEETINGS AS REQUIRED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF THE FORM 990 AND SUPPORTING SCHEDULES IS REVIEWED BY MANAGEMENT AND THE TREASURER. AFTER ANY REVISIONS ASSOCIATED WITH THAT REVIEW, THE FINAL DRAFT OF THE FORM 990 AND SUPPORTING SCHEDULES IS CIRCULATED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH DIRECTOR AND PRINCIPAL OFFICER ANNUALLY SIGNS THE CONFLICT OF INTEREST STATEMENT AND ADDRESS ANY CONFLICTS OF INTEREST ACCORDINGLY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ENGAGED A THIRD-PARTY COMPENSATION CONSULTANT IN 2016 TO BENCHMARK TOTAL COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER MANAGEMENT POSITIONS THROUGH A COMPARISON TO A PEER GROUP OF 15-20 ORGANIZATIONS WITH SIMILAR CLASSIFICATIONS PER THE NATIONAL TAXONOMY OF EXEMPT ENTITIES (NTEES) USED BY THE IRS TO CLASSIFY NONPROFIT ORGANIZATIONS AND THE NORTH AMERICAN INDUSTRY CLASSIFICATION SYSTEM (NAICS). DATA WAS OBTAINED FROM REGIONAL AND NATIONAL ORGANIZATIONS. THE RESULTS OF THE STUDY AND THE APPROPRIATE COMPENSATION ADJUSTMENTS FOR 2023 WERE REVIEWED BY A COMMITTEE AND SUBSEQUENTLY APPROVED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 PART XI</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD HAS AN ESTABLISHED AUDIT COMMITTEE TO OVERSEE THE SELECTION AND AUDIT PROCESS.</ExplanationTxt>
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          <BusinessNameLine1Txt>JUSTBENEFITS COMPANY</BusinessNameLine1Txt>
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        <MethodOfAmountDeterminationTxt>ALLOCATIONS OF EXPENSES</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
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</Return>
