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        <Desc>Closely-held equity interests</Desc>
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        <PersonNm>Albert L Wright Jr</PersonNm>
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        <PersonNm>Nicholas Barcellona</PersonNm>
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        <PersonNm>Douglas Coffman</PersonNm>
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        <ExplanationTxt>During 2023, certain individuals reported in Part VII participated in a nonqualified retirement plan and received direct cash payments instead of deferral of income. Douglas Coffman received cash distributions of 58,370. 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>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>During 2023, 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. Albert Wright received deferred contributions of 362,807, Nicholas Barcellona received deferred contributions of 50,769.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 6a</FormAndLineReferenceDesc>
        <ExplanationTxt>Per the WVUHS Incentive Plan incentives are contingent on meeting a net earnings target of a related party.</ExplanationTxt>
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        <ExplanationTxt>The Corporation shall have two equal voting members West Virginia United Health Sytem Inc. WVUHS, a West Virginia non-profit corporation the Hospital Member and The Most Reverend Mark E. Brennan, Bishop, of the Catholic Diocese of Wheeling-Charleston, West Virginia, and his successors the Church Member and together with the Hospital Member, the Members. The Hospital Member is exempt from taxation under Code section 50lc3 and a public charity under Code section 509a2 and the Church Member in his capacity as Bishop of the Roman Catholic Diocese of Wheeling-Charleston is exempt from taxation under section 501c3 and a public charity under Code section 509al.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Board of Directors of the Corporation shall be composed of ten 10 individuals, all of which shall be voting members, with five 5 Directors appointed by WVUHS and five 5 Directors appointed by the Bishop of the Catholic Diocese of Wheeling-Charleston, West Virginia. The five 5 Directors appointed by WVUHS shall be ex officio voting directors. Specifically, the ex officio directors shall consist of 1 the chief executive officer of Wheeling Hospital, Inc., 2 the chief financial officer of Wheeling Hospital, Inc., 3 the chief executive officer of WVUHS, 4 the chief financial officer of WVUHS, and 5 general counsel for WVUHS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The Form 990 is prepared by the West Virginia United Health System tax team. Once prepared the Form 990 is provided to the Board of Directors for review and discussion prior to filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
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          <CityNm>Morgantown</CityNm>
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