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        <ExplanationTxt>Part X - FIN 48 Footnote PCHP is exempt from federal income taxes under section 501(c)(4) of the Internal Revenue Code. No provision for federal income taxes has been made in the statutory financial statements. Generally, PCHP is no longer subject to income tax examinations by the U.S. federal, state or local tax authorities for years before 2019.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan</FormAndLineReferenceDesc>
        <ExplanationTxt>The following individuals participated in a nonqualified retirement plan: Trudi Trysla John Batson Kimberly DeRoche, MD Due to a vesting event, the following individuals had income in Part VII and Schedule J related to a nonqualified retirement plan: Trudi Trysla, $97,069</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 7 Non-fixed payments</FormAndLineReferenceDesc>
        <ExplanationTxt>FAIRVIEW HEALTH SERVICES PROVIDES LUMP SUM FINANCIAL AWARDS BASED ON SYSTEM-WIDE, BUSINESS UNIT AND/OR DEPARTMENTS FINANCIAL AND QUALITY MEASURES. ANNUAL GOALS, SPECIFICALLY TIED TO PRODUCTIVITY AND QUALITY INDICATORS, ARE SET FOR THE YEAR AND AN INCENTIVE PAID OUT ANNUALLY IF KEY GOALS AND MEASURES ARE ACHIEVED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 4b</FormAndLineReferenceDesc>
        <ExplanationTxt>Fairview Health Services' plan is only open to a select group of highly compensated employees. The plan contributes the difference of that 403(b) employer contributions were missed for participant who earn more than the IRS limit on eligible compensation for qualified retirement plans. The contribution is unfunded. The plan complies with Section 457(f) of the code.</ExplanationTxt>
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    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22016089" softwareVersionNum="2022v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 3 Significant changes in program services</FormAndLineReferenceDesc>
        <ExplanationTxt>In 2021, PCHP began winding down operations and had no members participating in its plans at the end of calendar year 2021.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 6 Classes of members or stockholders</FormAndLineReferenceDesc>
        <ExplanationTxt>Members consist of the participants of the board of directors. The board of directors consists of: a contributing member, composed of employees of provided owners that have contributed capital to PreferredOne Community Health Plan (PCHP) and enrollee directors, which are enrolled employees of employer groups that have purchased health insurance coverage or health administrative services through PCHP or it affiliates.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 7a Members or stockholders electing members of governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>Members consist of the participants of the board of directors. The board of directors consists of: a contributing member, composed of employees of provided owners that have contributed capital to PreferredOne Community Health Plan (PCHP) and enrollee directors, which are enrolled employees of employer groups that have purchased health insurance coverage or health administrative services through PCHP or it affiliates. The contributing member appoints (and fills vacancies of) up to 4 directors respectively. The vacancies that arise with respect to enrollee directors are filled by majority vote of other enrollee directors for the remainder of the unexpired term.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>The Tax Department then prepares and conducts a detailed review of the completed return. The return is then reviewed by the organization's Tax Director. The Form 990 is then provided to the members of the Board of Directors prior to filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>Enforcement of Conflicts Policy Annually the board of directors update conflict of interest statements.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a Process to establish compensation of top management official</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation Process for Top Official PreferredOne Administrative Services (PAS), the common paymaster of PCHP, has a compensation committee consisting of the CEO and members of the board or directors of PAS that meet annually to review the compensation of the PCHP officers. Every three years this compensation review process involves an outside compensation consultant that conducts industry comparison analysis and other compensation comparisons.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15b Process to establish compensation of other employees</FormAndLineReferenceDesc>
        <ExplanationTxt>Compensation Process for Officers PreferredOne Administrative Services (PAS), the common paymaster of PCHP, has a compensation committee consisting of the CEO and members of the board or directors of PAS that meet annually to review the compensation of the PCHP officers. Every three years this compensation review process involves an outside compensation consultant that conducts industry comparison analysis and other compensation comparisons.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents Disclosure Explanation Financial statements, conflict of interest policy and governing documents are available upon request for the same period of disclosure as set forth in Section 6104(D). Annual statutory filings are available on the State of MN website. Tri-Annual audits by the MN Department of Commerce are also available.</ExplanationTxt>
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      <IdRelatedTaxExemptOrgGrp>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>Fairview Physician Associates Netwo</BusinessNameLine1Txt>
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          <StateAbbreviationCd>MN</StateAbbreviationCd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
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          <CityNm>Grand Rapids</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55744</ZIPCd>
        </USAddress>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
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          <CityNm>Minneapolis</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55454</ZIPCd>
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        <EIN>363517697</EIN>
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          <CityNm>Minneapolis</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55454</ZIPCd>
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        <EIN>411765832</EIN>
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        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
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      <IdRelatedTaxExemptOrgGrp>
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          <StateAbbreviationCd>MN</StateAbbreviationCd>
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      <IdRelatedTaxExemptOrgGrp>
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          <StateAbbreviationCd>MN</StateAbbreviationCd>
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      <IdRelatedTaxExemptOrgGrp>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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        <DisregardedEntityName>
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        <PrimaryActivitiesTxt>Surgery Center</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <PredominantIncomeTypeTxt>N/A</PredominantIncomeTypeTxt>
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      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>SouthHealth ASC LLC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>4200 Dahlberg Drive Suite 300</AddressLine1Txt>
          <CityNm>Golden Valley</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55422</ZIPCd>
        </USAddress>
        <EIN>822364607</EIN>
        <PrimaryActivitiesTxt>Surgery Center</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <PredominantIncomeTypeTxt>N/A</PredominantIncomeTypeTxt>
      </IdRelatedOrgTxblPartnershipGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Fairview Clinics</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2450 Riverside Avenue South</AddressLine1Txt>
          <CityNm>Minneapolis</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55454</ZIPCd>
        </USAddress>
        <EIN>411761760</EIN>
        <PrimaryActivitiesTxt>Physician</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corporation</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Fairview Physician and Clinic Services</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>2450 Riverside Avenue South</AddressLine1Txt>
          <CityNm>Minneapolis</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55454</ZIPCd>
        </USAddress>
        <EIN>411544996</EIN>
        <PrimaryActivitiesTxt>Physician</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corporation</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Fairview Development Company</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>2450 Riverside Avenue South</AddressLine1Txt>
          <CityNm>Minneapolis</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55454</ZIPCd>
        </USAddress>
        <EIN>411568579</EIN>
        <PrimaryActivitiesTxt>Leasehold</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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        <RelatedOrganizationName>
          <BusinessNameLine1Txt>Fairview Express Care</BusinessNameLine1Txt>
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          <AddressLine1Txt>2450 Riverside Avenue South</AddressLine1Txt>
          <CityNm>Minneapolis</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
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        <EIN>205996177</EIN>
        <PrimaryActivitiesTxt>Physician</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corporation</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>FHS Assurance Limited</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>2450 Riverside Avenue South</AddressLine1Txt>
          <CityNm>Minneapolis</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55454</ZIPCd>
        </USAddress>
        <EIN>980417513</EIN>
        <PrimaryActivitiesTxt>Self insur</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corporation</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>HealthEast Diversified Services Inc</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>2450 Riverside Avenue South</AddressLine1Txt>
          <CityNm>Minneapolis</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55454</ZIPCd>
        </USAddress>
        <EIN>411388583</EIN>
        <PrimaryActivitiesTxt>Reference</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MN</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C Corporation</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
