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        <FormAndLineReferenceDesc>FORM 990, SCHEDULE A, PAGE 5, SECTION E, LINE 2A:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SUPPORTED ORGANIZATION OF IHM QALICB INC IS INDEPENDENT HEALTHCARE MANAGEMENT. INDEPENDENT HEALTHCARE MANAGEMENT OPERATES A HOSPITAL AND SEVERAL AFFILIATED MEDICAL CLINICS IN FOREST, MISSISSIPPI AND SCOTT COUNTY, MISSISSIPPI. ALL ACTIVITIES OF IHM QALICB, INC. WERE DONE IN A MANNER TO SUPPORT INDEPENDENT HEALTHCARE MANAGEMENT AND FURTHER ITS EXEMPT PURPOSE.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>FORM 990, SCHEUDLE A, PAGE 5, SECTION D, LINE 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>AS PROVIDED IN THE BYLAWS, THE CHIEF EXECUTIVE OFFICER OF INDEPENDENT HEALTHCARE MANAGEMENT IS A DIRECTOR OF IHM QALICB, INC. AS THE DESIGNATED DIRECTOR, THE CHIEF FINANCIAL OFFICER OF INDEPENDENT HEALTHCARE MANAGEMENT WILL SERVE AS A DIRECTOR OF IHM QALICB, INC FOR AS LONG AS HE OR SHE HOLDS THE POSITION OF CHIEF FINANCIAL OFFICER. THE CHIEF EXECUTIVE OFFICER OF IHM QALICB, INC. IS DETERMINED BY THE BOARD OF TRUSTEES OF INDEPENDENT HEALTHCARE MANAGEMENT. THIS POSITION WILL CONTINUE TO ENSURE THAT A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE CORPORATION AND WILL HAVE A SIGNIFICANT VOICE IN THE ORGANIZATION'S INVESTMENT POLICIES AND IN DIRECTING THE USE OF THE ORGANIZATION'S INCOME OR ASSETS AT ALL TIMES DURING THE YEAR.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>376010</OtherCostOrOtherBasisAmt>
        <BookValueAmt>376010</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>20978439</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>197405</DepreciationAmt>
        <BookValueAmt>20781034</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>28650</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1364</DepreciationAmt>
        <BookValueAmt>27286</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>21184330</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>NOTES PAYABLE</Desc>
        <Amt>20260000</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>20260000</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE WERE NO UNCERTAIN TAX POSITIONS IDENTIFIED RELATED TO THE CURRENT YEAR AND THE COMPANY HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2023 FOR WHICH LIABILITIES HAVE BEEN ESTABLISHED. THE COMPANY RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 AND SCHEDULES ARE REVIEWED BY THE ORGANIZATION'S CURRENT CHIEF FINANCIAL OFFICER, BUFORD YATES, PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CHAIRMAN OF THE BOARD AND OUTSIDE CONSEL MONITOR AND ENFORCE COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES THEIR 990 AVAILABLE TO THE PUBLIC UPON REQUEST AND THROUGH OTHER PUBLIC OUTLETS SUCH AS GUIDESTAR.ORG</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>INDEPENDENT HEALTHCARE MANAGEMENT</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>PO BOX 1460</AddressLine1Txt>
          <CityNm>MAGEE</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>39111</ZIPCd>
        </USAddress>
        <EIN>640770155</EIN>
        <PrimaryActivitiesTxt>HOSPITAL</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MS</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 3</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>