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        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAINTAINS RECORDS OF THE AMOUNT OF GRANTS THEY AWARD. THESE GRANTS/CONTRIBUTIONS ARE DISTRIBUTED TO HOSPITALS THROUGH THE STIGMA REDUCTION STRATEGY AND OPIOD ABATEMENT GRANT (PASS THROUGH) FOLLOWING THE GUIDELINES DICTATED BY THE PROVISION OF THAT GRANT. HOSPITALS RECEIVING THE COVID-19 SUPPORT GRANT HAVE SUBMITTED DOCUMENTATION TO WARRANT REIMBURSEMENT UNDER THE GRANT GUIDELINES.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION RELIED ON A RELATED ORGANIZATION THAT USED THE METHODS DESCRIBED BELOW TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION: - INDEPENDENT COMPENSATION CONSULTANT - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE - COMPENSATION SURVEY OR STUDY</ExplanationTxt>
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        <ExplanationTxt>CONTROL OVER MANAGEMENT DUTIES WERE DELEGATED TO KENTUCKY HOSPITAL ASSOCIATION.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION'S BOARD OF DIRECTORS ARE APPOINTED BY THE KENTUCKY HOSPITAL ASSOCIATION'S BOARD OF TRUSTEES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF THE RETURN IS REVIEWED FIRST BY INTERNAL MANAGEMENT. AFTER INTERNAL MANAGEMENT HAS REVIEWED THE RETURN AND ANY CHANGES ARE MADE, A COPY IS MADE AVAILABLE TO THE BOARD FOR REVIEW AND APPROVAL OF FORM 990 PRIOR TO ITS FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>STATEMENTS ARE REVIEWED BY THE COMPLIANCE OFFICER AND A STATEMENT IS INCLUDED ON THE AGENDA FOR BOARD MEETINGS REMINDING MEMBERS OF THE CONFLICT OF INTEREST POLICY AND THE NEED TO DISCLOSE CONFLICTS AT THE TIME CONFLICTS ARISE. IF THE DISCLOSURE FORM REVEALS A SIGNIFICANT FINANCIAL INTEREST, IT WILL BE REVIEWED PROMPTLY BY THE INSTITUTIONAL OFFICIAL OR DESIGNEE FOR A DETERMINATION OF WHETHER IT CONSTITUTES A FINANCIAL CONFLICT OF INTEREST. IF A FINANCIAL CONFLICT OF INTEREST EXISTS, THE INSTITUTIONAL OFFICIAL WILL TAKE ACTION TO MANAGE THE FINANCIAL CONFLICT OF INTEREST INCLUDING THE REDUCTION OR ELIMINATION OF THE CONFLICT, AS APPROPRIATE.</ExplanationTxt>
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        <ExplanationTxt>KHREF DOES NOT HAVE EMPLOYEES. TIME OF KHA EMPLOYEES IS ALLOCATED AS NEEDED TO KHREF. KHA DOES HAVE A DEFINED PROCESS FOR REVIEW AND APPROVAL OF COMPENSATION.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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        <ExplanationTxt>PROFESSIONAL CONSULTING FEES: PROGRAM SERVICE EXPENSES 1,957,727. MANAGEMENT AND GENERAL EXPENSES 286,834. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,244,561. CONTRACT PERSONNEL: PROGRAM SERVICE EXPENSES 1,294,238. MANAGEMENT AND GENERAL EXPENSES 143,804. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,438,042.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 12, PART XII LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE WAS NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS OF THE INDEPENDENT AUDITOR FROM PRIOR YEAR. KENTUCKY HOSPITAL RESEARCH &amp; EDUCATION FOUNDATION CONTINUES TO BE AUDITED AS PART OF KENTUCKY HOSPITAL ASSOCIATION CONSOLIDATED GROUP. KENTUCKY HOSPITAL RESEARCH &amp; EDUCATION FOUNDATION IS STILL INCLUDED IN THE KENTUCKY HOSPITAL ASSOCIATION AND SUBSIDIARIES CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION STILL HAS AN AUDIT/FINANCE COMMITTEE THAT OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITOR.</ExplanationTxt>
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