2024-11-13T09:45:28-06:00 2023-12-31 454051133 FREED MAXICK CPAS PC 424 MAIN STREET SUITE 800 BUFFALO NY 142023508 990 2023-01-01 160743226 UPMC CHAUTAUQUA AT WCA UPMC 7164870141 207 FOOTE AVENUE JAMESTOWN NY 147020840 BRIAN DURNIOK PRESIDENT/COO 7166648421 2024-11-15 1 0 MARY MADONIA P00405803 7168472651 2024-11-12 2023 2024-10-15 13:58:12Z BRIAN DURNIOK 207 FOOTE AVENUE JAMESTOWN NY 147020840 171343049 0 X WWW.UPMCCHAUTAUQUAWCA.ORG X 1885 NY TO IMPROVE THE HEALTH AND WELL-BEING OF THE PEOPLE OF CHAUTAUQUA COUNTY AND THE SURROUNDING AREA IN A WAY THAT INCLUDES COMPASSION, DEDICATION, A COMMITMENT TO QUALITY AND PATIENT SAFETY WHILE MAINTAINING ECONOMIC VIABILITY AND A VISION FOR THE 21ST CENTURY, WITHOUT REGARD FOR THE PATIENTS ABILITY TO PAY FOR THESE HEALTH SERVICES. 10 6 1149 22 0 0 17297968 8279550 139094920 158637036 33447 43392 4528330 4383071 160954665 171343049 0 0 0 0 70062829 80266913 0 0 0 84477968 77031176 154540797 157298089 6413868 14044960 113683183 106287929 30962212 30557456 82720971 75730473 X TO IMPROVE THE HEALTH AND WELL-BEING OF THE PEOPLE OF CHAUTAUQUA COUNTY AND THE SURROUNDING AREA IN A WAY THAT INCLUDES COMPASSION, DEDICATION, A COMMITMENT TO QUALITY AND PATIENT SAFETY WHILE MAINTAINING ECONOMIC VIABILITY AND A VISION FOR THE 21ST CENTURY, WITHOUT REGARD FOR THE PATIENTS ABILITY TO PAY FOR THESE HEALTH SERVICES. 0 0 132982861 160958048 OPERATED A HOSPITAL TO IMPROVE THE HEALTH AND WELL-BEING OF THE PEOPLE OF CHAUTAUQUA COUNTY AND THE SURROUNDING AREA. SEE SCHEDULE O FOR ADDITIONAL DETAILS. 132982861 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 1 X 54 0 1 1149 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X BRIAN DURNIOK 7166648300 207 FOOTE AVE PO BOX 840 JAMESTOWN NY 147020840 STEVEN KILBURN BOARD MEMBER 2.00 X 0 0 0 BRENDA IRELAND BOARD MEMBER 2.00 X 0 0 0 MICHAEL SULLIVAN BOARD MEMBER 2.00 X 0 0 0 DAVID GIBBONS BOARD MEMBER/VICE CHAIR 40.00 X X 0 1206540 140493 BRADLEY DINGER BOARD MEMBER/TREASURER/CFO 40.00 X X 0 284166 38956 CRISTIE HERBST BOARD MEMBER 2.00 X 0 0 0 MARK RAIMY BOARD MEMBER 2.00 X 0 0 0 WILLIAM GEARY MDPHD BOARD MEMBER/CHAIR 2.00 X X 0 0 0 JAMES DONNELLY BOARD MEMBER 40.00 X 0 368075 56548 LYNN RUPP BOARD MEMBER 2.00 X 0 386703 43306 BRIAN DURNIOK PRESIDENT/COO 40.00 X 0 625077 96637 CECIL M MILLER III SECRETARY/VP OF OPERATIONS 40.00 X 235067 0 25612 KIMBERLY FISH ASSISTANT SECRETARY 40.00 X 70178 0 32360 GALO GRIJALVA MD PHYSICIAN 40.00 X 406940 0 58076 BRUCE ROCKWELL MD PHYSICIAN 40.00 X 240000 0 11717 LYNDON GRITTERS MD PHYSICIAN 40.00 X 276000 0 11052 EMELIA HARLEY CNO VP PATIENT CARE SERVICES 40.00 X 175468 0 42810 BROOKE KELLY MD PHYSICIAN 40.00 X 203331 0 38047 1606984 2870561 595614 116 0 1 0 PREMIER ANESTHESIA OF NY PC 2655 NORTHWINDS PKWY ALPHARETTA GA 30009 ANESTHESIA PHYSICIAN SERVICES 2731859 LECHASE CONSTRUCTION SERVICES LLC 451 ELMWOOD AVE SUITE 210 BUFFALO NY 14222 CONSTRUCTION SERVICES 1271321 ASSOCIATED CLINICAL LAB 1526 PEACH STREET ERIE PA 16501 LAB SERVICES 1055375 REHC5 LLC PO BOX 241 435 MAIN ST DUNKIRK NY 14048 ENVIRONMENTAL RESTORATION 907195 CRAFT MD 1200 TOWN CENTER DRIVE SUITE 121 JUPITER FL 33458 RADIOLOGY INTERPRETATION SERVICES 367545 9 670522 7120759 488269 8279550 PATIENT REVENUE 621500 158207877 158207877 EQUITY INVESTMENTS REVENUE 621500 429159 429159 158637036 42642 42642 2062059 0 2062059 2062059 2062059 750 0 750 750 750 OTHER MISCELLANEOUS REVENUE 900099 1857931 1857931 CAFETERIA REVENUE 621990 304122 304122 EDUCATION REVENUE 621990 132198 132198 26761 26761 2321012 171343049 160958048 0 2105451 235067 235067 66979468 62987492 3991976 9365305 8807133 558172 3687073 3467323 219750 129149 129149 47192 47192 5600557 5600557 29396 29396 582067 442464 139603 1319241 1239112 80129 4506448 2175163 2331285 152171 136586 15585 4190 4093 97 25560 25560 6411624 6411624 1012960 43450 969510 OTHER EXPENSES 15056566 13447939 1608627 ENTERPRISE SHARED SERVI 14194757 14194757 HOSPITAL AND MEDICAL SU 12232444 12232444 DRUGS 11469083 11469083 4257771 4257771 157298089 132982861 24315228 0 578121 122494 20014024 8284223 461991 484172 0 471795 100406066 37175233 61901174 63230833 1116274 1245037 7002897 7002897 22608702 25446478 113683183 106287929 3155290 2900009 23478247 21786290 299025 1140864 4029650 4730293 30962212 30557456 X 65228063 56503802 17492908 19226671 82720971 75730473 113683183 106287929 X 14044960 -21035458 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 17492908 199541 24867 1509355 16207961 21122026 136466 -78147 3687437 17492908 17972550 -166856 3316332 21122026 15946410 73261 2657988 705109 17972550 13649391 77571 2926269 706821 15946410 0.75420 0.24580 0.00000 0 0 2016055 2016055 43551516 -1568843 45120359 3294299 2914723 379576 47663809 35829353 11834456 3880387 3880387 63230833 BENEFICIAL INTEREST IN NET ASSETS OF WCA FOUNDATION 18520597 INVESTMENT IN WCA SERVICES CORPORATION 6280000 INVESTMENT IN HCP CENTRAL PHARMACY 645881 25446478 EST. THIRD PARTY PAYOR SETTLEMENTS 2745294 AR PAYOR ADVANCES 1984999 4730293 X PART V, LINE 4: THE INCOME FROM THE ENDOWMENT FUND IS UNRESTRICTED AND ITS USES ARE DETERMINED BY THE BOARD. PART X, LINE 2: THE HOSPITAL IS A NOT-FOR PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE (THE "CODE"), AND ACCORDINGLY, IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE HOSPITAL ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH U.S. GAAP, WHICH REQUIRES THE RECOGNITION AND MEASUREMENT OF UNCERTAIN INCOME TAX POSITIONS THAT THE HOSPITAL HAS TAKEN OR EXPECTS TO TAKE IN THE HOSPITAL'S TAX RETURNS. THE HOSPITAL HAS NOT RECORDED ANY AMOUNTS RELATING TO UNCERTAIN TAX POSITIONS. 1 1 X 1 X 300.000000000000 1 X 1 1 1 0 1 1 1234643 1234643 0.00780 38425359 32329304 6096055 0.03880 21037 15761 5276 0.00000 39681039 32345065 7335974 0.04660 448204 448204 0.00280 361725 128235 233490 0.00150 36323 36323 0.00020 846252 128235 718017 0.00450 40527291 32473300 8053991 0.05110 1 1594110 207234 53776456 69812528 -16036072 X 1 1 1 31 SHERMAN STREET INVESTORS LLC REAL ESTATE PROJECTS 0.50000 0.00000 0.00000 1 1 UPMC CHAUTAUQUA AT WCA 207 FOOTE AVENUE / PO BOX 840 JAMESTOWN NY 147020840 WWW.UPMCCHAUTAUQUAWCA.ORG 10-65-60 X X X UPMC CHAUTAUQUA AT WCA 1 0 0 1 X X X X X X X X X 22 1 1 0 1 X WWW.UPMC.COM X 1 22 1 WWW.UPMC.COM 0 1 X 300.000000000000 400.000000000000 X X X 1 1 X X X 1 X WWW.UPMC.COM X WWW.UPMC.COM X WWW.UPMC.COM X X X X X X X 1 X 0 1 X 0 0 UPMC CHAUTAUQUA AT WCA PART V, SECTION B, LINE 5: UPMC'S COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) PROCESS INCLUDED A PARTNERSHIP WITH EXPERTS AT THE UNIVERSITY OF PITTSBURGH GRADUATE SCHOOL OF PUBLIC HEALTH TO CONDUCT THE CHNA USING A BEST-PRACTICE METHODOLOGY. THE ASSESSMENT BLENDED ANALYSIS OF DOCUMENTED HEALTH AND SOCIOECONOMIC FACTORS WITH A STRUCTURED, COMMUNITY INPUT SURVEY PROCESS. EFFECTIVELY ENGAGING THE COMMUNITY IN A BROAD, SYSTEMATIC WAY, THE SURVEY SOLICITED FEEDBACK FROM COMMUNITY ADVISORY PANELS COMPOSED OF LEADERS OF ORGANIZATIONS THAT REPRESENT PATIENT CONSTITUENCIES, INCLUDING MEDICALLY UNDERSERVED, LOW-INCOME, MINORITY, AND CHRONICALLY ILL POPULATIONS WITHIN THE HOSPITAL'S COMMUNITY. APPENDIX C OF EACH HOSPITAL CHNA REPORT INCLUDES A LIST OF COMMUNITY PARTICIPANTS. WWW.UPMC.COM/ABOUT/COMMUNITY-COMMITMENT/PAGES/COMMUNITY-HEALTH-NEEDS-ASSESSMENT.ASPX UPMC CHAUTAUQUA AT WCA PART V, SECTION B, LINE 6A: UPMC HOSPITALS CONDUCTED JOINT CHNAS AS FOLLOWS:ERIE, LAWRENCE, MCKEAN, MERCER, AND VENANGO COUNTIES IN PA AND CHAUTAUQUA COUNTY, NY HOSPITALS: UPMC HAMOT, UPMC JAMESON, UPMC KANE, UPMC HORIZON, UPMC NORTHWEST, AND UPMC CHAUTAUQUA.ALLEGHENY COUNTY HOSPITALS: UPMC CHILDREN'S HOSPITAL OF PITTSBURGH, UPMC EAST, UPMC MAGEE-WOMENS HOSPITAL, UPMC MCKEESPORT, UPMC MERCY, UPMC PASSAVANT, UPMC PRESBYTERIAN SHADYSIDE, AND UPMC ST. MARGARET.BEDFORD, BLAIR, AND SOMERSET COUNTIES IN PA AND ALLEGANY COUNTY IN MD HOSPITALS : UPMC BEDFORD, UPMC ALTOONA, UPMC SOMERSET, AND UPMC WESTERN MARYLAND.CLINTON, LYCOMING, POTTER, AND TIOGA COUNTY HOSPITALS: UPMC LOCK HAVEN, UPMC MUNCY, UPMC WILLIAMSPORT, UPMC COLE, AND UPMC WELLSBORO.CUMBERLAND, DAUPHIN, LANCASTER, AND YORK COUNTY HOSPITALS: UPMC CARLISLE, UPMC COMMUNITY OSTEOPATHIC, UPMC HARRISBURG, UPMC WEST SHORE, UPMC LITITZ, UPMC HANOVER, AND UPMC MEMORIAL. UPMC CHAUTAUQUA AT WCA PART V, SECTION B, LINE 11: THROUGH A RIGOROUS CHNA METHODOLOGY, UPMC HOSPITALS IDENTIFIED FOUR MAJOR THEMES REPRESENTING THE SIGNIFICANT HEALTH NEEDS IN THEIR COMMUNITIES: CHRONIC DISEASE MANAGEMENT; BEHAVIORAL HEALTH; ACCESS TO CARE AND NAVIGATING RESOURCES; AND PREVENTION AND COMMUNITY-WIDE HEALTHY LIVING. THE HOSPITALS DEVELOPED STRATEGIC IMPLEMENTATION PLANS TO ADDRESS THESE ISSUES, AS OUTLINED IN THEIR CHNA DOCUMENTS AND COMMUNITY HEALTH STRATEGIC PLANS SEE SECTION IV OF EACH CHNA REPORT. WWW.UPMC.COM/ABOUT/COMMUNITY-COMMITMENT/PAGES/COMMUNITY-HEALTH-NEEDS-ASSESSMENT.ASPX UPMC CHAUTAUQUA AT WCA PART V, SECTION B, LINE 13B: UPMC CHAUTAUQUA AT WCA RESERVES THE RIGHT TO REVIEW/APPROVE CASES WITH EXCESSIVE MEDICAL EXPENSES WHOSE FAMILY INCOME EXCEED 400% OF THE FPL, ON A CASE BY CASE BASIS. UPMC CHAUTAUQUA AT WCA PART V, SECTION B, LINE 16J: WWW.UPMC.COM/PATIENTS-VISITORS/PAYING-BILL/SERVICES UPMC CHAUTAUQUA AT WCA PART V, SECTION B, LINE 20E: UPMC'S POLICIES DO NOT PERMIT HOSPITAL FACILITIES OR ANY OTHER AUTHORIZED PARTIES TO ENGAGE INEXTRAORDINARY COLLECTIONS ACTIONS IN ANY CIRCUMSTANCES. THEREFORE, LINE 20 HAS BEEN LEFT BLANK SINCE IT IS NOT APPLICABLE AND UPMC BELIEVES IT WOULD BE MISLEADING TO CHECK ANY OF THE BOXES. PART I, LINE 3C: FINANCIAL ASSISTANCE OR CHARITY CARE IS AVAILABLE FOR ELIGIBLE INDIVIDUALS WHO HAVE HEALTH CARE NEEDS AND ARE UNINSURED, UNDERINSURED, INELIGIBLE FOR GOVERNMENT PROGRAMS OR OTHERWISE UNABLE TO PAY FOR THEIR OWN CARE.A PATIENT MAY BE DETERMINED TO HAVE FINANCIAL NEED BASED ON THE FOLLOWING:1. INDIGENCY: IF INCOME FALLS AT OR BELOW 300% OF THE FEDERAL POVERTY GUIDELINES, THE PATIENT WILL HAVE NO FINANCIAL RESPONSIBILITY. THE PATIENT IS APPROVED FOR 100% FREE CARE. 2. LOW INCOME SLIDING SCALE: ASSISTANCE MAY BE A DISCOUNTED OR REDUCED PATIENT LIABILITY DEPENDING ON THE PATIENT'S INCOME: A. IF THE COMBINED FAMILY INCOME IS GREATER THAN 300% AND LESS THAN OR EQUAL TO 400% OF THE FEDERAL POVERTY GUIDELINES AND UNINSURED, THE PATIENT IS ELIGIBLE FOR REDUCED CHARITY CARE. THERE WILL BE AN 89% REDUCTION IN THE PATIENT BILL. THE DISCOUNTED CHARITY CARE SCALE IS BASED ON FAMILY HOUSEHOLD SIZE FOR 2023.3. FINANCIAL HARDSHIP: IF A PATIENT IS APPROVED FOR DISCOUNTED OR REDUCED CHARITY CARE AND CANNOT AFFORD TO PAY THE REMAINING BALANCE, THE PATIENT MAY BE CONSIDERED FOR FINANCIAL HARDSHIP. ASSISTANCE WILL BE PROVIDED IN THE FORM OF AN ADJUSTMENT OF CHARGES TO PREVENT THE PATIENT LIABILITY FROM EXCEEDING THE LESSER OF 15% OF FAMILY INCOME OR THE AGB.4. MEDICAL HARDSHIP/CATASTROPHIC CARE: IF A PATIENT IS DENIED FOR FINANCIAL ASSISTANCE AND CANNOT AFFORD TO PAY THE ACCOUNT BALANCE, THE PATIENT MAY BE CONSIDERED MEDICALLY INDIGENT AND MAY BE CONSIDERED FOR MEDICAL HARDSHIP / CATASTROPHIC CARE. THE PATIENT WILL BE LIABLE TO PAY THE LESSER OF 15% OF THEIR CALCULATED HOUSEHOLD INCOME OR THE AGB TOWARDS THEIR MEDICAL BILL. THIS IS A ONE-TIME FINANCIAL ASSISTANCE ADJUSTMENT FOR EXISTING ACCOUNT BALANCES. THE REMAINING BALANCE WILL BE ADJUSTED TO FREE CARE. PART I, LINE 7: THE COSTING METHODOLOGY USED TO CALCULATE THE AMOUNTS REPORTED IN PART I LINE 7 IS A RATIO OF COSTS TO CHARGES METHOD. THE METHOD EMPLOYED FOR DETERMINING THE RATIO OF COST TO CHARGES IS IN LINE WITH THOSE DESCRIBED IN SCHEDULE H, WORKSHEET 2, "RATIO OF PATIENT COSTS TO CHARGES". PART I, LN 7 COL(F): THE TOTAL EXPENSES REPORTED ON FORM 990 PART IX LINE 25 COLUMN A ARE INCLUSIVE OF ALL EXPENSES OF UPMC CHAUTAUQUA AT WCA AND INCLUDES BAD DEBT EXPENSE FOR THE ENTITY. THE EXPENSE USED TO CALCULATE THE PERCENT OF TOTAL EXPENSE FOR FORM 990 SCHEDULE H PART I LINE 7 COLUMN F ARE THE TOTAL EXPENSES FROM FORM 990 PART IX, LESS BAD DEBT EXPENSE OF $4,257,771. THE TOTAL EXPENSES USED FOR THIS CALCULATION, EXCLUDING BAD DEBT ARE $153,040,318. PART I, LINE 6A UPMC PREPARES AN ANNUAL COMMUNITY BENEFITS REPORT. THE REPORT ENCOMPASSES INFORMATION FOR THE ENTIRE INTEGRATED DELIVERY AND FINANCING SYSTEM (IDFS) THAT MAKES UP THE UPMC HEALTH SYSTEM. IT IS POSTED AND AVAILABLE TO THE PUBLIC VIA THE UPMC WEBSITE, WWW.UPMC.COM. PART I, LINE 4 "MEDICALLY INDIGENT" MEANS PERSONS WHO THE ORGANIZATION HAS DETERMINED UNABLE TO PAY SOME OR ALL OF THEIR MEDICAL BILLS BECAUSE THEIR MEDICAL BILLS EXCEED A CERTAIN PERCENTAGE OF THEIR FAMILY HOUSEHOLD'S INCOME. PART III, LINE 4: PATIENT ACCOUNTS RECEIVABLE IS PRESENTED NET OF AN ALLOWANCE FOR DOUBTFUL ACCOUNTS. THE HOSPITAL PROVIDES AN ALLOWANCE FOR DOUBTFUL COLLECTIONS BASED UPON A REVIEW OF OUTSTANDING RECEIVABLES, HISTORICAL COLLECTION INFORMATION, AND EXISTING ECONOMIC CONDITIONS. PATIENT ACCOUNTS RECEIVABLE ARE DUE 30 DAYS AFTER THE DATE OF DISCHARGE. RECEIVABLES PAST DUE MORE THAN 120 DAYS ARE GENERALLY WRITTEN OFF BASED ON INDIVIDUAL CREDIT EVALUATION AND SPECIFIC CIRCUMSTANCES OF THE PATIENT AND OTHER THIRD-PARTY PAYORS. PART III, LINE 9B: UPMC HAS A DEBT COLLECTION POLICY OUTLINING COLLECTION PRACTICES FOR PATIENTS. IF AT ANY TIME THE PATIENT EXPRESSES AN INABILITY TO PAY, THEY ARE SENT A FINANCIAL ASSISTANCE APPLICATION. INFORMATION REGARDING FINANCIAL ASSISTANCE IS PRINTED ON ALL COLLECTION LETTERS. COLLECTIONS PER POLICY DO NOT APPLY TO ACCOUNT BALANCES KNOWN TO BE ELIGIBLE FOR FINANCIAL ASSISTANCE. PART III, LINES 2 & 3 THE COSTING METHOD USED TO CALCULATE THE AMOUNTS IN SCHEDULE H PART III LINES 2 AND 3 IS A RATIO OF COST TO CHARGES METHOD. DISCOUNTS AND PAYMENTS IN PATIENTS' ACCOUNTS ARE DEDUCTED BEFORE THE COST OF BAD DEBT EXPENSE IS DETERMINED. THE METHOD EMPLOYED IS IN LINE WITH THOSE DESCRIBED IN SCHEDULE H, WORKSHEET 2, "RATIO OF PATIENT COSTS TO CHARGES".THE ORGANIZATION'S BAD DEBT EXPENSE CONSISTS SOLELY OF SELFPAY PATIENTS ACCOUNTS DEEMED UNCOLLECTABLE. IT IS UPMC CHAUTAUQUA'S CONTENTION THAT THE COST OF BAD DEBT SHOULD BE STATED IN PART I LINE 7 OF SCHEDULE H AS THEY REPRESENT THE COSTS FOR PROVISION OF SERVICES TO PATIENTS FOR WHICH THE ENTITY HAS EXHAUSTED ALL RECOURSE FOR REIMBURSEMENT. THE SERVICES PROVIDED TO PATIENTS WHO PRESENT THEMSELVES ARE PROVIDED REGARDLESS OF A PATIENT'S ABILITY TO PAY AND IS IN LINE WITH THE ORGANIZATION'S CHARITABLE MISSION AND SERVICE TO OUR COMMUNITY. THESE EXPENSES ARE INCURRED REGARDLESS OF THE EFFICIENCY OF THE PROVISION OF THE RELATED MEDICAL CARE AND ARE DEEMED TO HAVE BEEN MEDICALLY NECESSARY FOR THE PATIENT. PART III, LINE 3 PROCESS FOR REALLOCATION FROM BAD DEBT TO CHARITY CARE:UPMC RECLASSIFIES BAD DEBT ACCOUNTS AS CHARITY CARE BY UTILIZING A PREDICTIVE MODEL CALLED PARO (PAYMENT ASSISTANCE RANK ORDER). PARO WAS BUILT AS A SOCIO-ECONOMIC SCORE THAT IDENTIFIES THOSE PATIENTS THAT ARE MOST LIKELY TO BE THE HIGHEST NEED OF FINANCIAL ASSISTANCE. THIS IS ACCOMPLISHED BY ANALYZING CONSUMER DATA AND ACTIVITY, COURT RECORDS, GOVERNMENT RECORDS, PROPERTY FILES, CENSUS DATA AND IRS DATA. PARO PROVIDES A SYSTEMATIC APPROACH TO FINANCIAL ASSISTANCE: " PREDICTIVE MODEL THAT ENCOMPASSES HEALTHCARE ECONOMICS AND CREDIT POLICIES;" UNIFORM ASSESSMENT MEASURE FOR EVERY PATIENT REGARDLESS OF FINANCIAL STANDING; " ACCOUNTS FOR PATIENTS THAT ARE UNRESPONSIVE, ILLITERATE, OR OTHERWISE CHALLENGED TO APPLY; " ELIMINATES BARRIER TO APPLICATION AND MEETS INCREASED PRESSURE TO PROVIDE ADDITIONAL FINANCIAL RESOURCES TO CONSUMERS; " IDENTIFY AND SUPPORT THOSE COMMUNITY NEEDS EFFORTS TO PROVIDE ASSISTANCE TO THOSE CONSUMERS IN NEED." THERE ARE TWO DATA POINTS RETURNED TO UPMC IN ORDER TO MAKE THE DECISION WHETHER THE PATIENT WOULD QUALIFY FOR CHARITY CARE. THE FIRST IS THE ESTIMATED INCOME LEVEL BASED ON THE FEDERAL POVERTY LEVEL GUIDELINES. THE SECOND IS THE PARO SCORE WHICH UTILIZES AN ALGORITHM BASED APPROACH AND RETURNS A SCORE BASED ON PERSONAL ATTRIBUTES OF THE PATIENT. DATA ELEMENTS WERE COMBINED TO CREATE TWO PRIMARY INDICATORS OF NEED, THE PARO SCORE AND THE FEDERAL POVERTY LEVEL. PARO ANALYZED OUR HISTORICAL CHARITY CARE APPROVALS TO DETERMINE OUR PARO THRESHOLD AND THE FPL THRESHOLD FOR THE HISTORICAL APPROVALS. THE APPROVED CHARITY CARE ACCOUNTS WERE COMPARED AGAINST ACCOUNTS THAT WERE IN ACTIVE ACCOUNTS RECEIVABLE. THIS WAS DONE TO DETERMINE IF THE DISTRIBUTIONS WERE SIMILAR OR IF ANY PATTERN EXISTED BASED ON THE APPROVED ACCOUNTS AND THE UNKNOWN ACCOUNTS. IF THE PATIENT'S ESTIMATED INCOME AND PARO SCORE ARE WITHIN THE SCORES IDENTIFIED BY THE CALIBRATION OF UPMC EXISTING CHARITY CARE PATIENTS, THE ACCOUNT IS RECLASSIFIED FROM BAD DEBT TO CHARITY CARE. EVERY PATIENT IS ABLE TO APPLY FOR CHARITY CARE; HOWEVER, THE AUTOMATED STRATEGY FOCUSES ON PATIENTS THAT DO NOT COMPLETE THE APPLICATIONS PROCESS. THE US DEPARTMENT OF EDUCATION ESTIMATES THAT 1 IN 5 CONSUMERS ARE FUNCTIONALLY ILLITERATE. THIS, COUPLED WITH THE LOW LEVELS OF PARTICIPATION IN TRADITIONAL BANKING METHODS, MAKES THE APPLICATION PROCESS VIRTUALLY IMPOSSIBLE FOR SOME CONSUMERS. PART III, LINE 8 THE COSTING METHODOLOGY USED TO DETERMINE THE MEDICARE ALLOWABLE COSTS OF CARE IS A RATIO OF COSTS TO CHARGES METHOD. THE METHOD IS IN LINE WITH THOSE DESCRIBED IN SCHEDULE H, WORKSHEET 2, "RATIO OF PATIENT COSTS TO CHARGES". IT IS UPMC CHAUTAUQUA'S CONTENTION THAT ALL AMOUNTS CALCULATED TO BE SHORTFALLS IN REIMBURSEMENT FOR SERVICES PROVIDED TO MEDICARE PATIENTS ARE TRULY UNCOMPENSATED CARE THAT SHOULD BE STATED IN PART I LINE 7 OF SCHEDULE H OF FORM 990 AS THEY REPRESENT COSTS FOR PROVISION OF SERVICES TO PATIENTS FOR WHICH THE ENTITY IS UNABLE TO COLLECT, REGARDLESS OF THE EFFICIENCY OF PROVISION OF THE RELATED CARE COSTS. PART VI, LINE 3: UPMC COMMUNICATES THE AVAILABILITY OF FINANCIAL ASSISTANCE TO ITS PATIENTS BY PLACING SIGNAGE AND DISTRIBUTING BROCHURES ABOUT THE FINANCIAL ASSISTANCE PROGRAM IN ITS PROVIDER REGISTRATION AREAS, ADMISSIONS, EMERGENCY DEPARTMENT AND BUSINESS OFFICE LOCATIONS. IN ADDITION, UPMC INCLUDES INFORMATION REGARDING HOW A PATIENT CAN REQUEST FINANCIAL ASSISTANCE ON THE BILLS, FOLLOW-UP CORRESPONDENCE AND COLLECTION LETTERS. PATIENTS ALSO MAY FIND INFORMATION ABOUT FINANCIAL ASSISTANCE THROUGH ACCESS TO THE UPMC WEB SITE (WWW.UPMC.COM). PATIENTS ARE ENCOURAGED TO CONTACT UPMC'S TRAINED FINANCIAL COUNSELORS SHOULD THEY REQUIRE ASSISTANCE WITH COMPLETING APPLICATIONS. CONTACT TELEPHONE NUMBERS ARE POSTED STRATEGICALLY THROUGHOUT THE HOSPITAL FACILITIES SO THAT PATIENTS HAVE A RESOURCE FOR OBTAINING SUPPORT WITH ANY FINANCIAL ASSISTANCE QUESTIONS THEY MAY HAVE. UPMC HAS CREATED A PLAIN LANGUAGE SUMMARY (PLS) TO EXPLAIN, IN SIMPLIFIED TERMS, OUR FINANCIAL ASSISTANCE POLICY (FAP). THIS SUMMARY IS PRINTED AT ALL SAME DAY SURGERY, ER AND INPATIENT LOCATIONS AND GIVEN TO THE PATIENT UPON DISCHARGE. UPMC HAS ALSO TRANSLATED THE PLS, FAP, COLLECTION AND BILLING POLICY, AND FAP APPLICATION INTO THE FOLLOWING LANGUAGES: ARABIC, CHINESE, FRENCH, ITALIAN, NEPALI, RUSSIAN, SPANISH AND BRAILLE. THE DETERMINATION OF LANGUAGES FOR TRANSLATION OF DOCUMENTS WAS DETERMINED BY A STUDY OF ENGLISH PROFICIENCY IN THE COMMUNITIES SERVED AND REVIEW OF PREDOMINANT NATIVE LANGUAGES IN THOSE COMMUNITIES AS PRESCRIBED IN IRC SECTION 501(R). THE PLS IS AVAILABLE ON THE UPMC WEBSITE.UPMC WILL NOTIFY ALL PATIENTS APPROVED VIA PRESUMPTIVE ELIGIBILITY IF NOT RECEIVING THE HIGHEST LEVEL OF ASSISTANCE. A LETTER INFORMING THE PATIENT THAT THEY MAY QUALIFY FOR A HIGHER LEVEL AND A FINANCIAL ASSISTANCE APPLICATION WILL BE SENT TO THE PATIENT UPON DETERMINATION. UPMC HAS WIDELY PUBLICIZED OUR FINANCIAL ASSISTANCE POLICY. UPMC HAS WORKED WITH HOSPITAL LEADERS AND COMMUNITY LIAISONS TO DETERMINE THE MOST APPROPRIATE NON-HEALTHCARE LOCATIONS TO REACH THE POPULATIONS THAT WILL BENEFIT FROM OUR FINANCIAL ASSISTANCE. UPMC HAS PROACTIVELY REACHED OUT IN THESE COMMUNITIES TO WIDELY PUBLICIZE OUR FINANCIAL ASSISTANCE POLICY. FINALLY, UPMC WILL NOW ONLY INCLUDE PATIENT BALANCES FROM ONE YEAR PRIOR TO THE PATIENT'S FINANCIAL ASSISTANCE APPROVAL DATE. AS A RESULT, UPMC WILL ALSO REFUND ANY PATIENT PAYMENTS MADE WITHIN THAT YEAR OF THE PATIENT'S FINANCIAL ASSISTANCE APPROVAL DATE, APPROVED VIA AN APPLICATION. PART VI, LINE 5: PART VI SUPPLEMENTAL INFORMATION - LINES 2, 4, AND 5IN 2022, IN KEEPING WITH IRS 501(R) GUIDELINES, UPMC CHAUTAUQUA COLLABORATED WITH OTHER UPMC HOSPITALS IN THE SIX-COUNTY REGION THAT INCLUDES CHAUTAUQUA COUNTY IN NEW YORK, AND ERIE, LAWRENCE, MCKEAN, MERCER AND VENANGO COUNTIES IN PENNSYLVANIA. THROUGH THE ASSESSMENT PROCESS, UPMC'S HOSPITALS IDENTIFIED THE COMMUNITY'S SIGNIFICANT HEALTH NEEDS, PRIORITIZED THOSE HEALTH NEEDS, ESTABLISHED ACTION PLANS, AND IDENTIFIED RESOURCES TO ADDRESS THOSE NEEDS. THE 2022 DOCUMENT BUILDS UPON PRIOR ASSESSMENTS AND IMPLEMENTATION PLANS DEVELOPED IN 2013, 2016 AND 2019. UPMC APPROACHED THE CHNA REQUIREMENT AS AN OPPORTUNITY TO EVALUATE AND ASSESS NEEDS THROUGH A FORMALIZED, RIGOROUS, AND STRUCTURED PROCESS TO ENSURE THAT HEALTH IMPROVEMENT EFFORTS AND RESOURCES ARE ALIGNED WITH THE MOST SIGNIFICANT COMMUNITY HEALTH NEEDS.UPMC ACTIVELY ENGAGED ITS HOSPITAL BOARDS, COMMUNITY STAKEHOLDERS, AND PUBLIC HEALTH EXPERTS TO IDENTIFY COMMUNITY HEALTH NEEDS AND DETERMINE HOW TO COLLABORATE MOST EFFECTIVELY TO ADDRESS THOSE NEEDS. THE ORGANIZATION SOLICITED AND TOOK INTO ACCOUNT INPUT FROM PERSONS WHO REPRESENT THE BROAD INTERESTS OF THE COMMUNITY. IN MAY THROUGH JUNE 2021, PITT PUBLIC HEALTH SURVEYED COMMUNITY LEADERS AND STAKEHOLDERS SPECIFIC TO EACH HOSPITAL'S LOCAL COMMUNITY, AS WELL AS A SYSTEM-WIDE PANEL OF REGIONAL STAKEHOLDERS. A TOTAL OF 2,868 COMMUNITY PARTICIPANTS FROM 27 UPMC HOSPITAL COMMUNITIES WERE SURVEYED. PARTICIPANTS INCLUDED: LEADERS OR MEMBERS OF MEDICALLY UNDERSERVED, LOW-INCOME, MINORITY POPULATIONS, AND POPULATIONS WITH CHRONIC DISEASE; REPRESENTATIVES FROM PUBLIC HEALTH DEPARTMENTS OR GOVERNMENTAL AGENCIES SERVING COMMUNITY HEALTH; MEDICAL STAFF LEADERS WHO HAVE A UNIQUE PERSPECTIVE AND VIEW OF THE COMMUNITY; AND OTHER STAKEHOLDERS IN COMMUNITY HEALTH, SUCH AS CONSUMER ADVOCATES, NONPROFIT AND COMMUNITY-BASED ORGANIZATIONS, LOCAL SCHOOL DISTRICTS, GOVERNMENT ORGANIZATIONS, AND HEALTH CARE PROVIDERS. NEARLY 1,000 INDIVIDUALS COMPLETED THE SURVEY, AND GREATER THAN 75 PERCENT OF THOSE PARTICIPANTS SELF-IDENTIFIED AS BEING A REPRESENTATIVE OR MEMBER OF A MEDICALLY UNDERSERVED, MINORITY, OR LOW-INCOME POPULATION.UPMC USED THE COMMUNITY INPUT TO DEVELOP STRATEGIC PLANS FOR EACH OF ITS LICENSED HOSPITALS TO ADDRESS SIGNIFICANT COMMUNITY HEALTH NEEDS. IMPORTANTLY, THESE PLANS ADDRESS LOCAL COMMUNITY NEEDS NOT ONLY AT THE HOSPITAL LEVEL, BUT ALSO INCLUDE EFFORTS UNDERTAKEN IN PARTNERSHIP WITH OTHER UPMC HOSPITALS, EXTERNAL ORGANIZATIONS, AND THE LARGER UPMC SYSTEM. KEY THEMES THAT EMERGED AT UPMC HOSPITALS CAN BE GROUPED INTO FOUR BROAD CATEGORIES CHRONIC DISEASE MANAGEMENT, BEHAVIORAL HEALTH, ACCESS TO CARE AND NAVIGATING RESOURCES, AND PREVENTION AND COMMUNITY-WIDE HEALTHY LIVING. THE 2022 CHNA REPORTS AND 2022-2025 STRATEGIC PLANS FOR EACH UPMC HOSPITAL CAN BE FOUND ON UPMC'S WEBSITE: HTTPS://WWW.UPMC.COM/ABOUT/COMMUNITY-COMMITMENT/COMMUNITY-HEALTH-NEEDS-ASSESSMENT.UPMC HOSPITALS CONTINUE TO BUILD AN EXTENSIVE SUITE OF PROGRAMS AND SERVICES TO ADDRESS THE COMMUNITY'S SIGNIFICANT HEALTH NEEDS. UPMC HOSPITALS LEVERAGE COMMUNITY-BASED PARTNERSHIPS AND SYSTEM-WIDE RESOURCES TO SUPPORT RESIDENTS IN NEED. UPMC CHAUTAUQUA'S 2022-2025 STRATEGIC PLAN TO IMPROVE COMMUNITY HEALTH INCLUDES THE FOLLOWING:ADDRESSING CHRONIC DISEASE MANAGEMENT: UPMC CHAUTAUQUA IS WORKING TO INCREASE AWARENESS, PREVENTION, AND MANAGEMENT OF CHRONIC DISEASES IN THE COMMUNITY THROUGH INTERVENTIONS TARGETING OBESITY AND RESPIRATORY DISEASE. THE HOSPITAL CONTINUES TO PROMOTE COMMUNITY EDUCATION AND OUTREACH AND TO OFFER PROGRAMS THAT SUPPORT AND EMPOWER PATIENTS TO MANAGE THEIR HEALTH CONDITIONS.ADDRESSING BEHAVIORAL HEALTH: UPMC CHAUTAUQUA CONTINUES TO ENHANCE EFFORTS TO ADDRESS BEHAVIORAL HEALTH NEEDS IN THE COMMUNITY THROUGH MULTIPLE CHANNELS AND COMMUNITY-BASED PARTNERSHIPS. THE HOSPITAL IS CREATING PROGRAMS TO ADDRESS OPIOID ADDICTION AND SUBSTANCE ABUSE AND CONTINUING TO HELP ENSURE RESIDENTS HAVE ACCESS TO INPATIENT BEHAVIORAL HEALTH SERVICES.ADDRESSING PREVENTION AND COMMUNITY-WIDE HEALTHY LIVING: UPMC CHAUTAUQUA IS ADDRESSING PREVENTION AND COMMUNITY WIDE HEALTHY LIVING BY BUILDING A ROBUST PLATFORM OF COMMUNITY-BASED EFFORTS TO EDUCATE AND PROMOTE HEALTHY LIFESTYLES, INCLUDING A COMPREHENSIVE APPROACH TO SUPPORT EMPLOYEE WELLNESS AT WORK.THE BOARD OF DIRECTORS AT EACH UPMC HOSPITAL REGULARLY MONITORS THE PROGRESS OF THE COMMUNITY HEALTH IMPROVEMENT PLANS. UPMC CHAUTAUQUA IS MAKING MEASURABLE PROGRESS IN AREAS IDENTIFIED THROUGH THE CHNA PROCESS, INCLUDING IMPROVING AND EXPANDING EXISTING PROGRAMS REACHING OUT AND TARGETING PEOPLE WHO COULD BENEFIT MOST. PART VI, LINE 7, REPORTS FILED WITH STATES NY PART VI, LINE 5 PART VI, LINE 5 (CONTINUED)EXAMPLES OF PROGRESS OVER THE PAST THREE YEARS INCLUDES:ADDRESSING CHRONIC DISEASE MANAGEMENT:UPMC CHAUTAUQUA IS WORKING TO ADDRESS CHRONIC DISEASE MANAGEMENT, WITH A FOCUS ON OBESITY AND RESPIRATORY DISEASE. REGARDING OBESITY, THE HOSPITAL'S GOAL IS TO FOSTER THE ACHIEVEMENT AND MAINTENANCE OF A HEALTHY WEIGHT AMONG INDIVIDUALS WHO ARE OVERWEIGHT OR OBESE AND AT HIGH RISK OF CHRONIC DISEASE, SUCH AS DIABETES. UPMC CHAUTAUQUA CONTINUES TO EDUCATE THE COMMUNITY ABOUT THE EFFECTS OF OBESITY. FOR EXAMPLE, IN COLLABORATION WITH THE SENECA NATION OF INDIANS, UPMC CHAUTAUQUA OFFERS EDUCATION ABOUT RISK FACTORS OF OBESITY, DIABETES, AND CORONARY DISEASE TO RESIDENTS OF THE INDIAN RESERVATION. UPMC CHAUTAUQUA CONTINUES TO PROVIDE SCREENING OPPORTUNITIES AT HEALTH FAIRS AND COMMUNITY EVENTS FOR ADULTS, TARGETING INDIVIDUALS WITH HIGH BMI AND A COMORBIDITY. THE HOSPITAL OFFERS EDUCATIONAL INFORMATION TO INDIVIDUALS WHO ARE SCREENED AND PROVIDES REFERRALS TO BARIATRIC SERVICES IF NEEDED. THE BARIATRIC CENTER AT UPMC CHAUTAUQUA OFFERS A RANGE OF SERVICES TO INDIVIDUALS WHO ARE MORE THAN 80 POUNDS OVERWEIGHT, INCLUDING CONSULTS AND EXAMS, DIETARY COUNSELING, FREE BARIATRIC SURGERY INFORMATION SESSIONS, MEDICAL TESTING, AND PSYCHOLOGY INTERVIEWS. BETWEEN JULY 2022 AND DECEMBER 2023, 149 SCREENINGS WERE CONDUCTED, AND 255 INDIVIDUALS WERE REFERRED TO BARIATRIC SURGERY SERVICES. UPMC CHAUTAUQUA IS ALSO TARGETING RESPIRATORY DISEASE, INCLUDING CHRONIC OBSTRUCTIVE PULMONARY DISEASE (COPD) AND LUNG CANCER, AS WELL AS ASSOCIATED CONDITIONS, SUCH AS HEART DISEASE AND CONGESTIVE HEART FAILURE (CHF). UPMC CHAUTAUQUA CONTINUES TO SUPPORT THE EARLY DETECTION AND MANAGEMENT OF RESPIRATORY DISEASE AND LUNG CANCER TO HELP REDUCE HOSPITAL READMISSIONS AND MORTALITY RATES. TO HELP ADDRESS RESPIRATORY DISEASE, UPMC CHAUTAUQUA IMPLEMENTED A NEW PULMONARY REHABILITATION CLINIC, WHICH LAUNCHED IN OCTOBER 2022. THIS NEW CLINIC COMBINES PULMONARY REHABILITATION WITH CARDIAC REHABILITATION, AND, TO OVERSEE THE NEW CLINIC, THE HOSPITAL RECRUITED A NEW PROVIDER CERTIFIED IN PULMONARY MEDICINE, INTERNAL MEDICINE, AND SLEEP MEDICINE, WHO BRINGS ADDITIONAL PULMONARY EXPERTISE TO THE COMMUNITY. IN ADDITION, THE CLINIC OFFERS PATIENTS ACCESS TO TWO NEW EXERCISE PHYSIOLOGISTS AND A RESPIRATORY THERAPIST. THIS RESPIRATORY THERAPIST IS ALSO A CERTIFIED TOBACCO SPECIALIST, WITH THIS CERTIFICATION, UPMC CHAUTAUQUA EXPANDED COMMUNITY OUTREACH AND EDUCATION TO INCLUDE A WEEKLY TOBACCO CESSATION MODULE THROUGH THE PULMONARY CLINIC. TO HELP IMPROVE EARLY DETECTION OF LUNG CANCER, UPMC CHAUTAUQUA CONTINUES TO OFFER LUNG CANCER SCREENINGS; THIS PROGRAM HAS BEEN VERY SUCCESSFUL, ESPECIALLY WITH REGARD TO RECEIVING REFERRALS FROM LOCAL PHYSICIAN PRACTICES FOR PATIENTS IN NEED OF SCREENINGS DUE TO TOBACCO USE. BETWEEN JULY 2022 AND DECEMBER 2023, THE HOSPITAL SCREENED MORE THAN 2,300 PATIENTS FOR LUNG CANCER, DETECTING MORE THAN 70 SUSPICIOUS NODULES OF VARYING DEGREES, AND REFERRING PATIENTS FOR ADDITIONAL DIAGNOSTIC TESTING AND TREATMENT. ADDRESSING ACCESS TO BEHAVIORAL HEALTH SERVICES: UPMC CHAUTAUQUA CONTINUES TO EXPAND ACCESS TO BEHAVIORAL HEALTH SERVICES. IN SEPTEMBER 2019, UPMC CHAUTAUQUA FILLED A GAP FOR RESIDENTIAL ADDICTION SERVICES BY OPENING A 20-BED, LONG-TERM RESIDENTIAL ADDICTION SERVICES PROGRAM AT UPMC CHAUTAUQUA'S JONES MEMORIAL HEALTH CENTER CAMPUS. THIS FACILITY IS THE FIRST LONG-TERM RESIDENTIAL ADDICTION SERVICES PROGRAM IN CHAUTAUQUA COUNTY INCREASING LOCAL ACCESS TO BEHAVIORAL HEALTH CARE. THE PROGRAM OFFERS THREE LEVELS OF CARE: STABILIZATION, REHABILITATION, AND COMMUNITY REINTEGRATION. THESE PHASES ALLOW INDIVIDUALS WHO MAY RELAPSE WHILE IN TREATMENT TO REMAIN IN THE RESIDENCE, RATHER THAN CHANGE LOCATIONS. THIS MODEL OF CARE OFFERS THE ABILITY TO ADAPT TREATMENT PLANS AND PROGRAMMING AROUND A PATIENT, INCREASING SUPPORTS AND SERVICES AS NEEDED. IN ADDITION, UPMC CHAUTAUQUA'S ADOLESCENT AND ADULT MENTAL HEALTH INPATIENT UNITS OFFER TEN BEDS DEDICATED FOR CHILDREN AND ADOLESCENTS AND 20 BEDS DEDICATED FOR ADULTS. THESE UNITS PROVIDE A RECOVERY-ORIENTED ENVIRONMENT AND IMMEDIATE ACCESS TO HOSPITAL SERVICES THROUGH A DIRECT CONNECTION TO THE EMERGENCY DEPARTMENT. IN 2022, UPMC CHAUTAUQUA RE-ENGAGED WITH THE MENTAL HEALTH ASSOCIATION (MHA) TO HELP INCREASE BEHAVIORAL HEALTH SUPPORT FOR PATIENTS. FOR EXAMPLE, PRIOR TO DISCHARGE, RESIDENTIAL BEHAVIORAL HEALTH PATIENTS CAN ATTEND WEEKLY MEETINGS OFFERED BY AN MHA PEER TO LEARN ABOUT AVAILABLE COMMUNITY RESOURCES, INCLUDING SUPPORT GROUPS HOSTED AT THE MHA FACILITY. IN ADDITION, THROUGH ITS PARTNERSHIP WITH MHA, UPMC CHAUTAUQUA NOW EMBEDS A PEER ADVOCATE ON ALL BEHAVIORAL HEALTH UNITS, INCLUDING THE EMERGENCY DEPARTMENT. THESE PEER ADVOCATES ACT AS RECOVERY COACHES BY TAPPING INTO THE STRENGTH OF SOMEONE WHO HAS BEEN IN A SIMILAR SITUATION, THE HOSPITAL CAN BETTER SUPPORT PATIENTS WHO ARE HURTING AND GIVE THEM HOPE THAT THEY, TOO, CAN RECOVER. IN ADDITION, IN 2023, UPMC CHAUTAUQUA SUCCESSFULLY RECRUITED A THERAPY SUPERVISOR WHO IS FOCUSED ON PEDIATRIC SERVICES FOR OUTPATIENT MENTAL HEALTH, WHICH ENHANCES LOCAL ACCESS TO BEHAVIORAL HEALTH SERVICES FOR CHILDREN. BETWEEN JULY 2022 AND DECEMBER 2023, NEARLY 2,500 PATIENTS WERE CARED FOR THROUGH OUTPATIENT MENTAL HEALTH SERVICES AND MORE THAN 280 PATIENTS WERE ADMITTED TO THE HOSPITAL'S INPATIENT UNIT. ADDRESSING PREVENTION AND COMMUNITY-WIDE HEALTHY LIVING: UPMC CHAUTAUQUA IS ADDRESSING PREVENTION AND COMMUNITY WIDE HEALTHY LIVING THROUGH EFFORTS TO EDUCATE, PROMOTE, AND SUPPORT HEALTHY LIFESTYLES. OVER THE LAST THREE YEARS, UPMC CHAUTAUQUA CONTINUED TO OFFER HEALTH EDUCATION TO THE COMMUNITY AT HEALTH FAIRS, SCHOOLS, CHURCHES, BUSINESSES, AND LONG-TERM CARE FACILITIES. IN 2022 AND 2023, UPMC CHAUTAUQUA CONTINUED EFFORTS TO ENHANCE ACCESS TO HEALTHY FOODS. FOR SENIORS, UPMC CHAUTAUQUA PARTNERED WITH CHAUTAUQUA COUNTY OFFICE FOR AGING (OFA) IN 2023 TO OFFER THE DINING OUT PROGRAM THROUGH THE HOSPITAL'S CAFETERIA. THROUGH DINING OUT, INDIVIDUALS OVER THE AGE OF 60 CAN PURCHASE A VOUCHER AT A FRACTION OF THE COST OF A REGULAR MEAL. SENIORS PRESENT THEIR VOUCHER TO A PARTICIPATING LOCAL RESTAURANT IN EXCHANGE FOR A NUTRITIOUS MEAL. FOR EMPLOYEES, UPMC CHAUTAUQUA CONTINUES TO OFFER A WIDE VARIETY OF HEALTHY FOOD CHOICES IN ITS CAFETERIA; GRAB AND GO ITEMS ARE HIGH IN PROTEIN AND TYPICALLY LOW IN SUGAR. THROUGH MARKET C, A SELF-SERVE CONVENIENCE STORE, EMPLOYEES ARE ABLE TO PURCHASE HEALTHY MEALS ANY TIME OF THE DAY, WHICH INCREASES ACCESS TO HEALTHY FOOD OPTIONS FOR EMPLOYEES WHO WORK SECOND AND THIRD SHIFTS, SINCE THEY PREVIOUSLY ONLY HAD ACCESS TO VENDING MACHINES. MARKET C OFFERS SOME VENDING FOOD, BUT ALSO SALADS, ENTREES, FRUITS, AND VEGGIES. IN ADDITION, UPMC CHAUTAUQUA CONTINUES TO ADDRESS BOTH THE MENTAL AND PHYSICAL HEALTH NEEDS OF EMPLOYEES BY PROVIDING AN ONSITE STRESS MANAGEMENT AND RELAXATION ROOM AND AN ONSITE EMPLOYEE EXERCISE ROOM.FOR MORE DETAILED INFORMATION ON UPMC'S COMMUNITY BENEFITS EFFORT, SEE THE ORGANIZATION'S COMMUNITY BENEFITS REPORT, AVAILABLE AT:HTTPS://WWW.UPMC.COM/ABOUT/COMMUNITY-COMMITMENT/BENEFITS-REPORT X X X 0 1 0 0 0 0 0 1 0 DAVID GIBBONS BOARD MEMBER/VICE CHAIR 0 574656 0 500000 0 131884 0 126712 0 13781 0 1347033 0 74725 BRIAN DURNIOK PRESIDENT/COO 0 338361 0 252200 0 34516 0 83938 0 12699 0 721714 0 29442 GALO GRIJALVA MD PHYSICIAN 404362 0 0 0 2578 0 25885 0 32191 0 465016 0 0 0 LYNN RUPP BOARD MEMBER 0 228435 0 152116 0 6152 0 31268 0 12038 0 430009 0 0 JAMES DONNELLY BOARD MEMBER 0 226318 0 135568 0 6189 0 29696 0 26852 0 424623 0 0 BRADLEY DINGER BOARD MEMBER/TREASURER/CFO 0 186621 0 95000 0 2545 0 23380 0 15576 0 323122 0 0 LYNDON GRITTERS MD PHYSICIAN 276000 0 0 0 0 0 11040 0 12 0 287052 0 0 0 CECIL M MILLER III SECRETARY/VP OF OPERATIONS 172144 0 61420 0 1503 0 19735 0 5877 0 260679 0 0 0 BRUCE ROCKWELL MD PHYSICIAN 240000 0 0 0 0 0 11717 0 0 0 251717 0 0 0 BROOKE KELLY MD PHYSICIAN 166374 0 35868 0 1089 0 15012 0 23035 0 241378 0 0 0 EMELIA HARLEY CNO VP PATIENT CARE SERVICES 153600 0 19856 0 2012 0 18871 0 23939 0 218278 0 0 0 PART I, LINE 4B QUESTION 4B: ALL PERSONS PARTICIPATING IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN ARE DISCLOSED IN SCHEDULE J WITH CORRESPONDING AMOUNTS DISCLOSED WITHIN THE TOTAL AMOUNT IN SCHEDULE J COLUMN C "RETIREMENT AND OTHER DEFERRED COMPENSATION". DUE TO RESTRICTIONS IMPOSED BY THE INTERNAL REVENUE CODE ("CODE"), CERTAIN OFFICERS AND KEY EMPLOYEES ARE LIMITED IN THE AMOUNT OF BENEFITS WHICH MAY BE RECEIVED UNDER A TAX QUALIFIED RETIREMENT PROGRAM. LIKE MANY EMPLOYERS, UPMC SUPPLEMENTS ITS RETIREMENT BENEFITS THROUGH A SUPPLEMENTAL RETIREMENT PROGRAM. THE SUPPLEMENTAL RETIREMENT PROGRAM IS SUBJECT TO MULTI YEAR VESTING WHICH PLACES THE OFFICERS AND KEY EMPLOYEES' RETIREMENT BENEFIT AT RISK OF FORFEITURE IF THE VESTING REQUIREMENTS ARE NOT SATISFIED. ONCE VESTED HOWEVER, PROVISIONS OF THE CODE REQUIRE THAT THE VESTED AMOUNTS BE REPORTED ON THE FORM 990 AND THE VESTED OFFICER OR KEY EMPLOYEE INCLUDE IN CURRENT INCOME THE VALUE OF HER OR HIS SUPPLEMENTAL RETIREMENT BENEFIT. NOTWITHSTANDING THE TAX REQUIREMENT TO RECOGNIZE THE VESTED AMOUNT OF THE SUPPLEMENTAL RETIREMENT BENEFIT AS CURRENT INCOME FOR FICA TAXATION AND REPORTING PURPOSES, THIS BENEFIT, WHICH GENERALLY HAS BEEN EARNED OVER HER OR HIS ENTIRE CAREER, HAS NOT AND WILL NOT BE DISTRIBUTED UNTIL THE OFFICER OR KEY EMPLOYEE RETIRES OR SEPARATES FROM SERVICE FROM UPMC AND SATISFIED THE NON-COMPETE PROVISION OF THEIR EMPLOYMENT AGREEMENT AND/OR SATISFY A POST-RETIREMENT SEPARATION AGREEMENT. THE SUPPLEMENTAL RETIREMENT PROGRAM PROVIDES FOR THE CURRENT DISTRIBUTION OF ONLY THE AMOUNT NECESSARY TO SATISFY ANY INCOME TAX LIABILITY RESULTING FROM THE VESTING DURING ACTIVE EMPLOYMENT. FINALLY, IT SHOULD BE NOTED THAT IN ACCORDANCE WITH IRS INSTRUCTIONS, A SUBSTANTIAL PORTION OF THE AMOUNT REPORTED ON THE FORM 990 ATTRIBUTABLE TO SUPPLEMENTAL RETIREMENT PROGRAM VESTING HAS BEEN REPORTED IN PREVIOUSLY FILED FORMS 990. PART I, LINE 7 UPMC 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. PART II THE ORGANIZATION DOES NOT COMPENSATE BOARD MEMBERS FOR SERVICE. THE SALARIES LISTED ARE FOR SERVICE PROVIDED AS EMPLOYEES FORM 990, PART V, LINE 15 PART V STATEMENTS REGARDING OTHER IRS FILINGS AND TAX COMPLANCE UPMC ENTITES DO NOT HAVE A SECTION 4960 EXCISE TAX LIABILITY TO REPORT ON FORM 4720 RELATED TO PAYMENTS OF $1 MILLION OR MORE IN REMUNERATION OR EXCESS PARACHUTE PAYMENTS DURING THE TAX YEAR ENDED DECEMBER 31, 2022. REMUNERATION IS NOT TAKEN INTO ACCOUNT FOR THE PURPOSES OF THE EXCISE TAX IF NO DEDUCTION FOR THE REMUNERATION IS ALLOWED BY REASON OF SECTION 162(M). SECTION 162(M)(6) IMPOSES A COMPENSATION DEDUCTION LIMITATION ON CONTROLLED GROUPS, SUCH AS THE UPMC CONTROLLED GROUP, THAT INCLUDE ONE ORE MORE COVERED HEALTH INSURANCE PROVIDERS. FORM 990, PART VI, SECTION A, LINE 1A ALL BOARD MEMBERS HAVE A VOTE EXCEPT THE PRESIDENT ELECT OF THE MEDICAL STAFF WHO IS A BOARD MEMBER WITHOUT VOTING RIGHTS. FORM 990, PART VI, SECTION A, LINE 6 UPMC CHAUTAUQUA SERVICES INC. A NY STATE NON-PROFIT, FEDERALLY TAX EXEMPT ENTITY, IS AN ACTIVE PARENT HOLDING COMPANY AND IS THE SOLE MEMBER OF THE FILING ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A UPMC CHAUTAUQUA SERVICES, INC., THE PARENT ENTITY, ELECTS DIRECTORS OF THE GOVERNING BODY. UPMC HAMOT, A RELATED FEDERALLY TAX-EXEMPT ENTITY, APPOINTS 6 OF THE 12 BOARD MEMBERS FROM AMONG REPRESENTATIVES OF UPMC AND UPMC HAMOT. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE GOVERNING BODY RELATIVE TO A MAJOR TRANSFER OF ASSETS ARE SUBJECT TO APPROVAL BY THE PARENT ENTITY, UPMC CHAUTAUQUA SERVICES, INC. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE 990 IS REVIEWED BY MANAGEMENT AND IS MADE AVAILABLE TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C UPMC CHAUTAUQUA AT WCA REQUIRES KEY EMPLOYED AND NON-EMPLOYED PERSONNEL TO COMPLY WITH ITS CONFLICT OF INTEREST POLICIES WHEN THEY ENGAGE IN UPMC CHAUTAUQUA AT WCA-RELATED BUSINESS. PERSONS COVERED BY THE POLICIES INCLUDE: - UPMC CHAUTAUQUA AT WCA BOARD MEMBERS, BOARD COMMITTEE MEMBERS, CORPORATE OFFICERS, AND KEY EMPLOYEES - UPMC CHAUTAUQUA AT WCA PHYSICIANS AND NON-PHYSICIAN EMPLOYEES WHO HOLD A POSITION OF INFLUENCE IDENTIFIED NON-EMPLOYED MEMBERS OF THE UPMC CHAUTAUQUA AT WCA MEDICAL STAFF WHO HOLD A POSITION OF INFLUENCE OR TRUST-INDIVIDUALS CONDUCTING CLINICAL RESEARCH AT THE UPMC CHAUTAUQUA AT WCA, WHETHER OR NOT THEY ARE EMPLOYED BY UPMC CHAUTAUQUA AT WCA. THESE PEOPLE ARE REQUIRED TO COMPLETE A QUESTIONNAIRE AT LEAST ANNUALLY, WHICH ALONG WITH OTHER DATA IS USED TO IDENTIFY POSSIBLE INDIVIDUAL AND INSTITUTIONAL CONFLICTS OF INTEREST. IF A POTENTIAL CONFLICT IS IDENTIFIED REGARDING A SPECIFIC UPMC CHAUTAUQUA AT WCA ACTIVITY, THE CORPORATE COMPLIANCE DEPARTMENT, WITH THE ASSISTANCE OF THE LEGAL DEPARTMENT, EITHER DEVELOPS A WRITTEN PLAN DESIGNED TO PREVENT THE CONFLICT FROM INFLUENCING DECISIONS RELATED TO THAT ACTIVITY, OR REQUIRES THAT THE CONFLICTING RELATIONSHIP BE DIVESTED, AS APPROPRIATE. FOR EMPLOYED PERSONNEL AND NON-BOARD MEMBER, NON-EMPLOYED PERSONNEL, THE CONFLICT OF INTEREST IDENTIFICATION AND MANAGEMENT PROCESS IS ULTIMATELY OVERSEEN BY AN ETHICS AND COMPLIANCE COMMITTEE OF THE UPMC CHAUTAUQUA AT WCA BOARD OF DIRECTORS ON BEHALF OF UPMC CHAUTAUQUA AT WCA AND ALL OF ITS RELATED ENTITES. POTENTIAL CONFLICT OF INTEREST TRANSACTIONS INVOLVING UPMC CHAUTAUQUA AT WCA BOARD MEMBERS AND ENTITIES WITH WHICH THEY ARE AFFILIATED ARE MONITORED AND SUBJECT TO PRE-APPROVAL BY THE GOVERNANCE AND NOMINATING COMMITTEE OF THE UPMC CHAUTAUQUA AT WCA BOARD OF DIRECTORS. IN ADDITION TO THE GENERAL CORPORATE AND BOARD POLICIES DESCRIBED ABOVE, UPMC CHAUTAUQUA AT WCA HAS ALSO DEVELOPED AND IMPLEMENTED A SEPARATE TAX QUESTIONNAIRE DISTRIBUTED TO OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ANNUALLY THAT SPECIFICALLY ADDRESSES DISCLOSURE REQUIREMENTS OF FORM 990. FORM 990, PART VI, SECTION B, LINE 15 TO SUPPORT UPMC'S AND ITS SUBSIDIARIES MISSION AND AS SET FORTH IN THE UPMC BYLAWS, THE BOARD OF DIRECTORS HAS FORMED AN EXECUTIVE COMPENSATION COMMITTEE ("COMMITTEE") AND DELEGATED TO IT THE RESPONSIBILITY FOR ESTABLISHMENT AND IMPLEMENTATION OF OFFICER AND KEY EMPLOYEE TOTAL COMPENSATION PROGRAMS. AS PART OF THIS RESPONSIBILITY THE COMMITTEE REPORTS REGULARLY TO THE BOARD OF DIRECTORS. WITH BOARD OF DIRECTORS APPROVAL, THE COMMITTEE HAS ADOPTED A FORMAL CHARTER, WHICH INCLUDES THE ESTABLISHMENT OF A COMPENSATION PHILOSOPHY AND RELATED POLICIES WITH RESPECT TO THE TOTAL COMPENSATION PAID BY UPMC TO ITS OFFICERS AND KEY EMPLOYEES. THE UPMC TOTAL COMPENSATION PROGRAM FOR OFFICERS AND KEY EMPLOYEES IS PREDICATED UPON AN INCENTIVE COMPENSATION COMPONENT. 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. THE TOTAL COMPENSATION PROGRAM IS INTEGRATED WITH AND REINFORCES THE UPMC BUSINESS PLANNING CYCLE AS WELL AS MANAGEMENT DEVELOPMENT AND SUCCESSION PLANNING PROCESSES. IT IS THE COMMITTEE'S JUDGMENT THAT THE STRUCTURE OF THE TOTAL COMPENSATION PROGRAM IS VITAL TO, AND STRONGLY SUPPORTIVE OF, THE HIGH LEVEL OF ONGOING SUCCESS OF UPMC AND FOSTERS THE RETENTION OF CRITICAL OFFICER AND KEY EMPLOYEE TALENT. THE TOTAL COMPENSATION DETERMINATION PROCESS UTILIZED BY THE COMMITTEE IS INTENDED TO SATISFY THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" AS SET FORTH IN THE REGULATIONS TO SECTION 4958 OF THE INTERNAL REVENUE CODE ("CODE"). THIS MEANS THAT COMPENSATION PROGRAMS AND LEVELS ARE APPROVED IN ADVANCE BY THE COMMITTEE WHICH IS COMPOSED ENTIRELY OF OUTSIDE DIRECTORS WHO DO NOT HAVE A CONFLICT OF INTEREST, AS DEFINED BY THE RELEVANT REGULATIONS, WITH RESPECT TO THE COMPENSATION PROGRAM AND LEVELS. THE COMMITTEE OBTAINS AND RELIES UPON A BROAD RANGE OF APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING ITS DETERMINATIONS. THE COMMITTEE THEN CONTEMPORANEOUSLY DOCUMENTS, IN FORMAL MEETING MINUTES, THE BASIS AND REASONS FOR ITS DETERMINATIONS. THE TOTAL COMPENSATION PROGRAM IS DESIGNED AND ADMINISTERED IN ACCORDANCE WITH THE UPMC BYLAWS, SOUND BUSINESS PRACTICES, THE TENETS OF COMMON LAW BUSINESS JUDGMENT AND FIDUCIARY RESPONSIBILITY AS WELL AS ADHERENCE TO ALL RELEVANT FEDERAL, STATE AND LOCAL LAWS. IN ADDITION TO CODE SECTION 4958, AS SET FORTH ABOVE, THIS INCLUDES BUT IS NOT LIMITED TO CODE SECTION 501(C)(3) AND THE APPLICABLE REGULATIONS THEREUNDER AS WELL AS ALL LAWS AND REGULATIONS PROHIBITING PRIVATE INUREMENT, PRIVATE BENEFIT TRANSACTIONS AND DISCRIMINATION. FURTHER, THE COMMITTEE HAS IDENTIFIED AND ADOPTED, AS APPROPRIATELY MODIFIED FOR UPMC, COMPENSATION PROGRAM "BEST PRACTICES" FROM THE BUSINESS WORLD (E.G. SARBANES OXLEY, SEC, ETC.). THE COMMITTEE BELIEVES THAT WHILE THESE PRACTICES ARE NOT REQUIRED IN THE TAX-EXEMPT SECTOR, THEY ARE IN THE BEST INTERESTS OF THE ORGANIZATION AND FURTHER SUPPORT UPMC'S NONPROFIT MISSION. IN ACCORDANCE WITH THE ABOVE, DETERMINATION OF TOTAL COMPENSATION FOR THE CEO IS MADE EXCLUSIVELY BY THE COMMITTEE. DETERMINATION OF TOTAL COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS RECOMMENDED BY THE CEO AND SUBJECT TO REVIEW AND APPROVAL BY THE COMMITTEE. THE COMMITTEE, WHICH MEETS AT LEAST FOUR TIMES A YEAR, OBTAINS PROFESSIONAL ADVICE FROM ITS OWN EXPERTS, INCLUDING ACCOUNTANTS, EXECUTIVE COMPENSATION CONSULTANTS AND LEGAL COUNSEL. FORM 990, PART VI, SECTION C, LINE 19 UPMC (THE ULTIMATE PARENT COMPANY OF ALL UPMC SYSTEM ENTITIES) PUBLIC WEBSITE (WWW.UPMC.COM) MAKES ITS FINANCIAL RESULTS, CONFLICT OF INTEREST PROCESS, AND VARIOUS INFORMATION ABOUT THE GOVERNANCE AND OVERSIGHT AVAILABLE TO THE PUBLIC. ADDITIONAL INFORMATION MAY BE SUPPLIED UPON SPECIFIC REQUEST FOR DATA POSTED TO THE WEB SITE. FORM 990, PART VI, SECTION B, LINE 16B: UPMC CHAUTAUQUA AT WCA HAS A FORMAL WRITTEN POLICY PERTAINING TO JOINT VENTURES BETWEEN UPMC CHAUTAUQUA AT WCA TAX-EXEMPT ENTITIES AND TAXABLE ENTITIES. THE POLICY EMPLOYS AN INTERNAL PROCEDURE FOR REVIEW OF ALL TRANSACTIONS INVOLVING POTENTIAL PARTICIPATION IN JOINT VENTURES AND SIMILAR ARRANGEMENTS TO ENSURE THAT SUCH ENTITIES OPERATE IN ACCORDANCE WITH APPLICABLE IRS POLICIES AND WITHIN UPMC CHAUTAUQUA AT WCA'S CHARITABLE PURPOSES. FORM 990, PART XI, LINE 9: BOOK TO TAX ADJUSTMENT - PARTNERSHIP INTERESTS -205,272. TRANSFER TO RELATED EXEMPT ENTITY -20,830,186. FORM 990, PART XII, LINE 2C: UPMC CHAUTAUQUA AT WCA'S FINANCIAL STATEMENTS ARE AUDITED ON A CONSOLIDATED BASIS ONLY. THE ORGANIZATION IS INCLUDED IN THE CONSOLIDATED AUDIT OF UPMC AND SUBSIDIARIES WHICH INCLUDES ALL UMPC TAXABLE AND TAX-EXEMPT SUBSIDIARIES OF THE SYSTEM. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 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EI N/A C 0 MACRADI LTD NORTHWOOD AVENUE SANTRY DEMESNE EI INACTIVE EI N/A C 0 MACRADI DEVELOPMENT LTD NORTHWOOD AVENUE SANTRY DEMESNE EI INACTIVE EI N/A C 0 REALYZE INTELLEGENCE INC 6425 PENN AVENUE STE 200 PITTSBURGH PA 15206 850873923 SOFTWARE PA N/A C 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 WCA FOUNDATION INC C 670522 ACCOUNTING RECORDS WCA SERVICES CORPORATION P 149190 ACCOUNTING RECORDS FORM 990 - SCHEDULE R - PART II THROUGH PART IV ENTITIES REPORTED IN PARTS I THROUGH IV THAT ARE MARKED WITH AN * ARE NOT TECHNICALLY "RELATED ORGANIZATIONS", AS DEFINED IN THE FORM 990 INSTRUCTIONS AS THE REQUISITE "CONTROL" DID NOT EXIST DURING THE FISCAL YEAR ENDED JUNE 30, 2023. HOWEVER, BECAUSE THESE ENTITIES ARE AFFILIATED WITH UPMC AND THE UPMC PARENT ORGANIZATION HOLDS CERTAIN POWERS WITH RESPECT TO SUCH ENTITIES WE ARE ELECTING TO DISCLOSE THE ENTITIES AS RELATED ORGANIZATIONS IN SCHEDULE R IN THE INTEREST OF TRANSPARENCY. THERE ARE ORGANIZATIONS INCLUDED IN THE UPMC GROUP FORM 990 TAX RETURN FOR FISCAL YEAR 2023 WHICH ARE RELATED TO PINNACLE HEALTH MEDICAL SERVICES. THESE ORGANIZATIONS ARE NOT REQUIRED TO BE LISTED IN SCHEDULE R. FORM 990 - SCHEDULE R - PART V IN GENERAL, THE CASH MANAGEMENT POLICY OF UPMC IS TO TEMPORARILY TRANSFER ALL EXCESS FUNDS AVAILABLE FROM EXEMPT SUBSIDIARIES TO UPMC, THE PARENT ENTITY. THESE ARE NOT CONSIDERED A TRANSFER OF NET ASSETS FOR WHICH DISCLOSURE IS REQUIRED IF 25% OR MORE OF NET ASSETS ARE TRANSFERRED.