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        <Explanation>The President CEO of WVU Hospitals, as part of his duties, monitors legislation that may potentially affect WVUH and voices his support or concerns regarding that legislation to legislators either in person, by phone, or by mail. It is estimated that during 2011 the CEO spent 6 hours of time lobbying.</Explanation>
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        <Explanation>Per estimates provided by the American Hospital Association, 24.6 of the 2011 dues were to allocated to lobbying expense this totals 16,574. The WV Hospital Association estimates that during 2011, 14.83 of the dues paid should be allocated to lobbying expense this total is 34,748. Fees paid to a public relations company during 2011 that should be allocated to lobbying totaled 30,100.</Explanation>
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      <InvestmentExpensesNotIncluded>3381588</InvestmentExpensesNotIncluded>
      <OtherRevenuesNotIncluded>583248</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>3964836</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>650850629</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>615831665</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>6689562</OtherExpensesIncluded>
      <ExpensesNotRptdF990>6689562</ExpensesNotRptdF990>
      <ExpensesSubtotal>609142103</ExpensesSubtotal>
      <InvestmentExpensesNotIncluded2>3381588</InvestmentExpensesNotIncluded2>
      <ExpensesNotRptdOnFinStmt>3381588</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>612523691</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>X</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>The annual audit and financial statements of WVUH are prepared on a consolidated basis as a member of the WV United Health System. The System accounts for uncertainty in income taxes using a recognition threshold of more-likely-than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. There were no tax uncertainties that met the recognition threshold in 2011.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>XI</Identifier>
        <ReturnReference>8</ReturnReference>
        <Explanation>The amount reported on Line 8 consists of 1,278,487 related organziation transfers and 7,708,036 obligation to the West Virginia University School of Medicine under the Joint Operating Agreement discussed on Schedule O.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>XII</Identifier>
        <ReturnReference>2d</ReturnReference>
        <Explanation>The amount reported on line 2d consists of 766,915 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes, and 1,212 of revenue from a federated campaign that is posted as an offset in an expense account,</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>XII</Identifier>
        <ReturnReference>2d</ReturnReference>
        <Explanation>reimbursement from WVU Foundation for renovation and improvement expense reported as contribution revenue of 6,771, Loss on refinancing of debt not included as revenue on the 990 562,230 and a rounding adjustment of 2 due to financial statements being presented with truncated numbers.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>XII</Identifier>
        <ReturnReference>4b</ReturnReference>
        <Explanation>The amount reported on line 4b consists of Contributions received totaling 583,248 that were posted to the balance sheet as donated capital.</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>XIII</Identifier>
        <ReturnReference>2d</ReturnReference>
        <Explanation>The amount reported on line 2d consists of Unrealized gains 5,923,863 and 1,212 reported on the financial statements in expenses and reclassified to income for Form 990 presentation, and 766,915 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes and 4 rounding adjustment.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleH documentId="990H" softwareId="11000218" softwareVersion="2011.0.0">
      <CharityCarePolicy>true</CharityCarePolicy>
      <WrittenPolicy>true</WrittenPolicy>
      <PolicyAppliedToAllHospitals>X</PolicyAppliedToAllHospitals>
      <FPGReferenceFreeCare>true</FPGReferenceFreeCare>
      <Pcent200>X</Pcent200>
      <FPGReferenceDiscountedCare>false</FPGReferenceDiscountedCare>
      <FreeDiscCareMedicallyIndigent>true</FreeDiscCareMedicallyIndigent>
      <AmountsBudgetedForCharityCare>true</AmountsBudgetedForCharityCare>
      <ExpensesExceededBudget>true</ExpensesExceededBudget>
      <UnableToProvideCare>false</UnableToProvideCare>
      <AnnualCommunityBenefitReport>true</AnnualCommunityBenefitReport>
      <ReportPublicallyAvailable>true</ReportPublicallyAvailable>
      <CharityCareAtCost>
        <PersonsServed>10325</PersonsServed>
        <TotalCommunityBenefitExpense>15896693</TotalCommunityBenefitExpense>
        <NetCommunityBenefitExpense>15896693</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.02760</PercentOfTotalExpense>
      </CharityCareAtCost>
      <UnreimbursedMedicaid>
        <PersonsServed>110172</PersonsServed>
        <TotalCommunityBenefitExpense>155297099</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>132229019</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>23068080</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.04000</PercentOfTotalExpense>
      </UnreimbursedMedicaid>
      <UnreimbursedCosts>
        <TotalCommunityBenefitExpense>2358293</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>2244863</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>113430</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.00020</PercentOfTotalExpense>
      </UnreimbursedCosts>
      <TotalCharityCare>
        <PersonsServed>120497</PersonsServed>
        <TotalCommunityBenefitExpense>173552085</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>134473882</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>39078203</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.06780</PercentOfTotalExpense>
      </TotalCharityCare>
      <CommunityHealthServices>
        <TotalCommunityBenefitExpense>228176</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>12150</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>216026</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.00040</PercentOfTotalExpense>
      </CommunityHealthServices>
      <HealthProfessionsEducation>
        <TotalCommunityBenefitExpense>25735454</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>11417647</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>14317807</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.02480</PercentOfTotalExpense>
      </HealthProfessionsEducation>
      <CashAndInKindContributions>
        <TotalCommunityBenefitExpense>3435368</TotalCommunityBenefitExpense>
        <NetCommunityBenefitExpense>3435368</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.00600</PercentOfTotalExpense>
      </CashAndInKindContributions>
      <TotalOtherBenefits>
        <TotalCommunityBenefitExpense>29398998</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>11429797</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>17969201</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.03120</PercentOfTotalExpense>
      </TotalOtherBenefits>
      <TotalCommunityBenefits>
        <PersonsServed>120497</PersonsServed>
        <TotalCommunityBenefitExpense>202951083</TotalCommunityBenefitExpense>
        <DirectOffsettingRevenue>145903679</DirectOffsettingRevenue>
        <NetCommunityBenefitExpense>57047404</NetCommunityBenefitExpense>
        <PercentOfTotalExpense>0.09900</PercentOfTotalExpense>
      </TotalCommunityBenefits>
      <PhysicalImprovementsAndHousing>
        <TotalCommunityBuildingExpense>5167</TotalCommunityBuildingExpense>
        <NetCommunityBuildingExpense>5167</NetCommunityBuildingExpense>
      </PhysicalImprovementsAndHousing>
      <CommunitySupport>
        <TotalCommunityBuildingExpense>11905</TotalCommunityBuildingExpense>
        <NetCommunityBuildingExpense>11905</NetCommunityBuildingExpense>
      </CommunitySupport>
      <HealthImprovementAdvocacy>
        <TotalCommunityBuildingExpense>26000</TotalCommunityBuildingExpense>
        <NetCommunityBuildingExpense>26000</NetCommunityBuildingExpense>
      </HealthImprovementAdvocacy>
      <WorkforceDevelopment>
        <TotalCommunityBuildingExpense>2845</TotalCommunityBuildingExpense>
        <NetCommunityBuildingExpense>2845</NetCommunityBuildingExpense>
      </WorkforceDevelopment>
      <Other>
        <TotalCommunityBuildingExpense>1240</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>6800</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>-5560</NetCommunityBuildingExpense>
      </Other>
      <Total>
        <TotalCommunityBuildingExpense>47157</TotalCommunityBuildingExpense>
        <DirectOffsettingRevenue>6800</DirectOffsettingRevenue>
        <NetCommunityBuildingExpense>40357</NetCommunityBuildingExpense>
      </Total>
      <BadDebtExpenseReported>true</BadDebtExpenseReported>
      <BadDebtExpenseAmount>13656653</BadDebtExpenseAmount>
      <AmountAttributableTo>1013325</AmountAttributableTo>
      <AmountReimbursedByMedicare>167480478</AmountReimbursedByMedicare>
      <CostOfCareReimbursedByMedicare>172984417</CostOfCareReimbursedByMedicare>
      <MedicareSurplusOrShortfall>-5503939</MedicareSurplusOrShortfall>
      <CostingMethodologyUsed>
        <Other>X</Other>
      </CostingMethodologyUsed>
      <WrittenDebtCollectionPolicy>true</WrittenDebtCollectionPolicy>
      <ProvisionForCharityCare>false</ProvisionForCharityCare>
      <NumberOfHospitalFacilities>1</NumberOfHospitalFacilities>
      <Form990ScheduleHPartVSectionA>
        <FacilityNumber>1</FacilityNumber>
        <Name>
          <BusinessNameLine1>West Virginia University Hospitals</BusinessNameLine1>
        </Name>
        <Address>
          <AddressLine1>1 Medical Center Drive</AddressLine1>
          <City>Morgantown</City>
          <State>WV</State>
          <ZIPCode>26506</ZIPCode>
        </Address>
        <LicensedHospital>X</LicensedHospital>
        <GeneralMedicalAndSurgical>X</GeneralMedicalAndSurgical>
        <ChildrensHospital>X</ChildrensHospital>
        <TeachingHospital>X</TeachingHospital>
        <Er24Hours>X</Er24Hours>
      </Form990ScheduleHPartVSectionA>
      <Form990ScheduleHPartVSectionB>
        <HospitalFacilityName>
          <BusinessNameLine1>Chestnut Ridge Center</BusinessNameLine1>
        </HospitalFacilityName>
        <HospitalFacilityNumber>1</HospitalFacilityNumber>
      </Form990ScheduleHPartVSectionB>
      <Form990ScheduleHPartVSectionB>
        <HospitalFacilityName>
          <BusinessNameLine1>Cheat Lake Physicians</BusinessNameLine1>
        </HospitalFacilityName>
        <HospitalFacilityNumber>2</HospitalFacilityNumber>
      </Form990ScheduleHPartVSectionB>
      <Form990ScheduleHPartVSectionC>
        <NumberOfOtherFacilities>2</NumberOfOtherFacilities>
        <OtherFacilities>
          <Name>
            <BusinessNameLine1>Chestnut Ridge Center</BusinessNameLine1>
          </Name>
          <Address>
            <AddressLine1>930 Chestnut Ridge Road</AddressLine1>
            <City>Morgantown</City>
            <State>WV</State>
            <ZIPCode>26505</ZIPCode>
          </Address>
          <FacilityType>0</FacilityType>
        </OtherFacilities>
        <OtherFacilities>
          <Name>
            <BusinessNameLine1>Cheat Lake Physicians</BusinessNameLine1>
          </Name>
          <Address>
            <AddressLine1>608 Cheat Road</AddressLine1>
            <City>Morgantown</City>
            <State>WV</State>
            <ZIPCode>26508</ZIPCode>
          </Address>
          <FacilityType>Behavioral Health Facility</FacilityType>
        </OtherFacilities>
      </Form990ScheduleHPartVSectionC>
      <Form990ScheduleHPartVI>
        <Identifier>Part I line 3c</Identifier>
        <Explanation>WVU Hospital WVUH uses 200 Federal Poverty Guideline FPG to determine free care eligibilty. However, WVUH does not offer discounted care to individuals who fail the 200 FPG test.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part I line 6a</Identifier>
        <Explanation>WVUH posts a summary of monies spent on community health improvements on our website at www.wvuhealthcare.com under WVU Hospitals information on the About WVU Healthcare page.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part I line 7</Identifier>
        <Explanation>Total community benefit expense for 2011 is 202,951,083 and is 35.18 of total net expenses. To calculate net expense, bad debt of 35,675,688 was deducted from total expenses of 612,523,691 as shown in Part IX line 25 of the core Form 990, for a net expense of 576,848,003.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part I line 7</Identifier>
        <Explanation>Part I, LIne 7 - Worksheet 2 from the IRS Schedule H instructions was used to derive the Cost-to-Charge ratio, which was used to calculate Charity Care, Unreimbursed Medicaid and other means-tested government programs at cost. To calculate the Medicare allowable cost shown in Part III question 8 we used the allowable costs from the Medicare Cost report.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part II</Identifier>
        <Explanation>Physical improvements and housing - WVUH employees spend a weekday afternoon - on work time - volunteering at a social service agency to do repairs and maintenance on homes for residents of Monongalia County.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part II</Identifier>
        <Explanation>Community Support - WVUH participates in the Brain Under Construction Zone program, which is a program that helps ensure that all children are ready physically, mentally, developmentally, emotionally and socially for kindergarten. The director of our risk management and safety department participates in the following activities related to disaster preparedness above and beyond what is required by the WVHA WV Hospital Association Region 6/7 Healthcare Threat Preparedness Coordinator,</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part II</Identifier>
        <Explanation>WV Hospital Association Region 6/7 Committee member, Monongalia County Local Emergency Planning Committee member, and Harrison County Local Emergency Planning Committee member.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part II</Identifier>
        <Explanation>Community Health Improvement Advocacy - WVUH has a unique partnership with Morgantown Board of Park and Recreation Commissioners BOPARC. The partnership promotes healthy living and enhances the quality of life in the area. Some 2011 projects include Dorseys Knob Playground which WVUH is helping to fund.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part II</Identifier>
        <Explanation>The playground will be erected in 2012. Movies on the Mon - WVUH supports these free outdoor movies, which are held at a local park on most Fridays each summer. Camp Sponsor - WVUH sponsors BOPARC camps that promote physical activity to area kids. WVUH healthcare professionals are often guest speakers.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part II</Identifier>
        <Explanation>Workforce Development The Human Resources department of WVUH goes to local colleges and does mock interviews with students to prepare them for job interviews in their field of study.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part III line 4</Identifier>
        <Explanation>Bad Debt Expense at cost was calculated by multiplying bad debt expense of 35,675,688 by our cost to charge ratio of 38.28 derived from Worksheet 2 in the IRS Schedule H instructions for a total of 13,656,653. Part III, Line 3 - Estimated bad debt attributable to patients eligible for charity care was calculated by running a report within our patient revenue software of all bad debt account balances greater than 50,000. The total of that report was 2,647,139 which we then multiplied by our</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part III line 4</Identifier>
        <Explanation>cost to charge ratio of 38.28 for a total of 1,013,325. We feel that at a minimum the estimated bad debt attributable to patients eligible for charity care of 1,013,325 should be considered community benefit due to the fact that anyone with outstanding balances of 50,000 or greater usually qualifies as catastrophic if the patient completes the application process.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part III line 4</Identifier>
        <Explanation>In our charity care policy, we define catastrophic care as any illness or injury that will likely require continuous or frequent treatment for more than one year.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part III line 4</Identifier>
        <Explanation>WVUH footnote for Accounts Receivable Patients states Accounts receivable, patients are reported at net realizable value. Accounts are written off when they are determined to be uncollectable based upon managements assessment of individual accounts. The allowance for doubtful collections is estimated based upon a periodic review of the accounts receivable aging, payor classification, and application of historical write-off percentages.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part III line 4</Identifier>
        <Explanation>WVUH grants credit without collateral to its patients, most of whom are local residents and are insured under third-party payor agreements, primarily with Medicare, Medicaid, and various commercial insurance companies. WVUH maintains allowances for potential credit losses and such losses have historically been within managements expectation.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part III line 8</Identifier>
        <Explanation>The amount reported in Part III Line 6 172,984,417 was calculated using the total Medicare allowable cost from the Medicare cost report, less Medicare reimbursement of direct GME.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part III line 8</Identifier>
        <Explanation>WVUHs shortfall, 5,503,939, of Medicare program reimbursement should be considered a community benefit because we are relieving a government burden by providing care in excess of our costs to these patients. WVUH has the only Level 1 Trauma Center in the area, and we serve an aging population that relies on WVUH to provide the most state-of-the-art care available in the area.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part III line 9b</Identifier>
        <Explanation>WVUH does have a debt collection policy. The policy does not yet address collection practices to be followed for patients who are known to qualify for charity care or financial assistance.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part V</Identifier>
        <Explanation>Line 10 - WVUH does not offer discounted care to individuals who fail the 200 FPG test for charity care. Self-Pay patients with no third party coverage may be eligible for a 20 self-pay discount if they meet certain requirements defined in our financial assistance policy.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part V</Identifier>
        <Explanation>Line 13g - WVUH also has brochures available at all registration areas explaining our financial assistance policy.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part V</Identifier>
        <Explanation>Line 19d - Patients who have no third party coverage uninsured or uninsurable may be eligible for a 20 self pay discount if they meet certain requirements. All patient charges are based on state regulated rates.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part V</Identifier>
        <Explanation>Line 21 - All patients are charged an amount equal to gross charges regardless of payment method.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 2</Identifier>
        <Explanation>The Planning and Marketing Department of WVUH engaged Lifton Associates, LLC to prepare a community health needs assessment, undertaken jointly with Monongalia General Hospital, during the summer and fall of 2010. The report was issued in January 2011, WVUH posted the report on our website www.wvuhealthcare.com and shared it with community leaders along with the Monongalia County Health Department. The 2011 report calls for a broad based committee to be formed.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 2</Identifier>
        <Explanation>The committee is meeting, and WVUH is participating. As a result of the assessment, our community action plan includes working with a group of leaders in the community to prioritize health issues and implement strategies to address those issues. Impacting diabetes and obesity is the focus of that group. WVUH has dozens of programs focused on these issues and that group will be looking into expanding or emphasizing these programs.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 2</Identifier>
        <Explanation>WVUH Planning and Marketing tracks needs throughout the year to determine if changes in the community warrant an immediate reaction from WVUH. The 2011 report issued by Lifton Associates, LLC notes some specialty care needs - we continue to work on recruiting and expanding our facilities to meet those needs. It is a large part of our current plan.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 2</Identifier>
        <Explanation>WVUH considers several components in determining the health services needs of the communities it serves. The Primary Service Area PSA for WVUH includes Monongalia County, WV, Marion County, WV, Taylor County, WV and Preston County, WV. WVUH utilizes various resources to determine community needs including outside consultants, collaboration with various departments, and statistical measures including physician-to-population ratios</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 2</Identifier>
        <Explanation>from the American Medical Association and the U.S. Census Bureau, physician availability in the entire service area, and general health risks for our community from clinical diagnosis information gathered by the West Virginia Health Care Authority and Thomson Reuters Market Planner Plus.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 2</Identifier>
        <Explanation>Once all the data is gathered to determine where residents of West Virginia are going for care, and what types of services they are receiving, an assessment can then be made based on physician distribution and population estimates to determine where WVUH could deploy physicians and services to better care for residents of our Primary Service Area and other surrounding areas.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 2</Identifier>
        <Explanation>Furthermore, in accordance with the mission and values of WVUH, it is important to mention that this information is compiled to be a guide to help provide a quality health care system, including tertiary services, to the citizens of West Virginia and the surrounding area. Equally important, WVUH is committed by law and philosophy to be the primary clinical site for the education and research programs of the West Virginia University Health Sciences Center. Per Board of Directors action 12-14-01</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 3</Identifier>
        <Explanation>WVUH employs 10 financial counselors to meet with patients and discuss eligibility to qualify for charity care. WVUH provides brochures discussing charity care and the qualifications for receiving charity care. These brochures are available at each registration area in the facility. WVUH provides financial assistance to patients who do not qualify for any state or federal programs.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 3</Identifier>
        <Explanation>Our charity care eligibility guidelines are also listed on our website at www.wvuhealthcare.com under the Your Hospital Stay section of the Patient and Visitor page. WVUH also has contracted a third party organization to be on-site to help patients, that qualify for charity care, Medicaid, or other types of financial assistance , complete the required applications and provide the correct documentation to receive these benefits.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>WVUH serves the entire state of West Virginia and portions of the neighboring states of Maryland and Pennsylvania. WVUH considers its Primary Service Area PSA to include Monongalia County, WV, Marion County, WV, Taylor County, WV and Preston County, WV. The 2011 market share for our PSA is 41.9 with 18.23 of those patients covered by Medicaid and 7.85 uninsured. The largest non-profit competitors within our PSA include Monongalia General Hospital and Fairmont General Hospital.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>Non-Profit competitors within our overall services area, including Pennsylvania include Charleston Area Medical Center CAMC and University of Pittsburgh Medical Center. Per 2011 U.S. Census information, Monongalia County has a population of 93,794, an average household income of 47,901, and an unemployment rate of 5.0. 21.0 of residents were below the federal poverty guideline for 2011 FPG 2011. Marion Countys population is 57,713, average household income of 43,772 and unemployment of 6.5. 16.8 of Marion county residents fell below FPG 2011.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>Taylor County has a population of 14,270, average household income of 42,933, and unemployment of 6.9. 15.8 of Taylor County residents were below FPG 2011. Preston Countys population is 30,709, with an average household income of 43,982, and an unemployment rate of 6.3. 13.9 of Preston County residents fell below the Federal Poverty Guideline for 2011.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>WVUH offers a comprehensive range of healthcare, from well-child visits with a pediatrician to life-saving surgery. While our central mission is to provide state-of-the-art care to the people of West Virginia and the surrounding areas, the excellence of our services brings people from every U.S. state, and our international program serves patients from countries around the world.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>WVUH also provides support throughout the entire state of West Virginia by making sure that health care is available to all, regardless of income or health insurance by supporting important educational and social welfare activities within our immediate community and to the entire state of West Virginia and surrounding areas and by providing financial support to the health professions education programs of West Virginia University.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>In 2011 32.5 of West Virginias adult residents suffered from obesity, according to a study by the Center for Disease Control and Prevention. Obesity is defined as a body mass index BMI of 30 of greater. Obesity is a major risk factor for cardiovascular disease, certain types of cancer and Type 2 Diabetes.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>WVUH participates in many different programs that address obesity throughout West Virginia The Coronary Artery Risk Detection in Appalachian Communities CARDIAC, Healthy Hearts A Web-based Instructional Module for Children on Cardiovascular Health, Choosy Kids, Helping Educators Attack CVD Risk Factors Together HEART, The Dr. Dean Ornish Program, and the WV Healthy Lifestyles Act on Education Practices and Childhood Obesity. WVUH physicians also participate in day camps that promote healthy activities to children in our community.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>West Virginia is also faced with high rates of death due to cancer and cardiovascular disease. WVUH operates the Mary Babb Randolph Cancer Center MBRCC, this center is West Virginias premier cancer facility with a national reputation of excellence in cancer treatment, prevention and research. MBRCC is recognized by the American College of Surgeons Commission on Cancer for providing the best in cancer care.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>The WVU Heart Institute offers a comprehensive cardiac care program, using the most current diagnostic procedures to detect and evaluate mild to life-threatening heart problems. Our board-certified cardiac experts include medical and interventional cardiologists, surgeons, cardiac electro-physiologists and others who treat people with all types of heart problems-from congenital heart issues to heart attacks.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 4</Identifier>
        <Explanation>We offer both traditional and the latest, minimally invasive interventions, followed by cardiac rehabilitation and heart disease management programs. After surgery or other procedures, we work with the primary care doctor to facilitate patient rehabilitation.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 5</Identifier>
        <Explanation>WVUHs board of directors is a community board, with ten of the seventeen members living in or around Morgantown, WV. The seven remaining board members live outside the PSA for WVUH, but still live within our overall service area. Having members living outside our PSA allows us to be more aware of the healthcare needs in other areas of West Virginia. Fifteen of the seventeen board members are neither employees not independent contractors of WVUH, nor family members thereof.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 5</Identifier>
        <Explanation>As a university medical center WVUH only extends medical privileges to faculty of the WVU School of Medicine. WVUH allocates available funding to capital purchases and expanding services to improve patient care, support of medical education at WVU, and research through support of the Mary Babb Randolph Cancer Center. WVUH is responsible for providing educational and clinical facilities primarily for the WVU Schools of Health, Science, Dentistry, and Medicine.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 5</Identifier>
        <Explanation>WVUH is one of 260 hospitals in the U.S. participating in the first national pay-for-performance demonstration of its kind, designed to determine if economic incentives are effective at improving the quality of inpatient care. Many WVUH providers and students volunteer their time 822 hours of on-site care in 2011 at Milan Puskar Health Right, a community clinic which provides care at no cost to uninsured or underinsured low-income residents.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 5</Identifier>
        <Explanation>In addition WVUH partners with the Morgantown Rotary Club each year to provide health screenings to the community, WVUH participates in Monongalia Countys Partners in Education program with local elementary schools and holds various health fairs in the community each year to promote awareness of health risks prevalent in our area.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 6</Identifier>
        <Explanation>WVUH is a part of the WV United Health System. As a university medical center and the largest hospital of the System, WVUH plays a significant role in improving the general health care of the community. The strategic plan of the System states intent to build a regional health care delivery system in its service area, defined above, while offering a variety of options for providers who want to participate. The System maintains a demonstrated commitment to assist rural communities in preserving and improving the health care available to the patients it serves.</Explanation>
      </Form990ScheduleHPartVI>
      <Form990ScheduleHPartVI>
        <Identifier>Part VI Line 6</Identifier>
        <Explanation>System management is focused on recruitment of staff and employees to meet the growing needs of the aging population in the Systems service areas. Other hospitals in the System include United Health Center, which is more centrally located in the state, City Hospital, Inc. and Jefferson Memorial Hospital which are located in the Eastern Panhandle of West Virginia, and Camden-Clark Medical Center located to the west in Parkersburg, WV.</Explanation>
      </Form990ScheduleHPartVI>
    </IRS990ScheduleH>
    <IRS990ScheduleI documentId="990I" softwareId="11000218" softwareVersion="2011.0.0">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>United Way</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>278-C Spruce St</AddressLine1>
          <City>Morgantown</City>
          <State>WV</State>
          <ZIPCode>26505</ZIPCode>
        </AddressUS>
        <EINOfRecipient>550462065</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>30430</AmountOfCashGrant>
        <PurposeOfGrant>Support</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>WVU Foundation</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1 Waterfront Place</AddressLine1>
          <City>Morgantown</City>
          <State>WV</State>
          <ZIPCode>26507</ZIPCode>
        </AddressUS>
        <EINOfRecipient>556017181</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>2514996</AmountOfCashGrant>
        <PurposeOfGrant>Support</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Greater Morgantown CVB</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>709 Beechurst Ave</AddressLine1>
          <City>Morgantown</City>
          <State>WV</State>
          <ZIPCode>26505</ZIPCode>
        </AddressUS>
        <EINOfRecipient>550658922</EINOfRecipient>
        <IRCSection>501c6</IRCSection>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
        <PurposeOfGrant>Support</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>American Heart Association</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO Box 12110</AddressLine1>
          <City>Charleston</City>
          <State>WV</State>
          <ZIPCode>25304</ZIPCode>
        </AddressUS>
        <EINOfRecipient>135613797</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
        <PurposeOfGrant>Support</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Morgantown Board of Parks &amp; Recreation Commission</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>PO Box 590</AddressLine1>
          <City>Morgantown</City>
          <State>WV</State>
          <ZIPCode>26507</ZIPCode>
        </AddressUS>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>26000</AmountOfCashGrant>
        <PurposeOfGrant>Support</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>WV Center For Nursing</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1018 Kanawha Blvd East</AddressLine1>
          <City>Charleston</City>
          <State>WV</State>
          <ZIPCode>25301</ZIPCode>
        </AddressUS>
        <EINOfRecipient>203711601</EINOfRecipient>
        <IRCSection>115</IRCSection>
        <AmountOfCashGrant>5000</AmountOfCashGrant>
        <PurposeOfGrant>Support</PurposeOfGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>Mainstreet Morgantown</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>210 High Street</AddressLine1>
          <City>Morgantown</City>
          <State>WV</State>
          <ZIPCode>26505</ZIPCode>
        </AddressUS>
        <EINOfRecipient>311129585</EINOfRecipient>
        <IRCSection>501c3</IRCSection>
        <AmountOfCashGrant>15000</AmountOfCashGrant>
        <PurposeOfGrant>Support</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>6</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>1</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIV>
        <Identifier>I</Identifier>
        <ReturnReference>2</ReturnReference>
        <Explanation>WVU Hospitals provides cash contributions to various charitable organziations that support education, healthcare, or community building activities. WVUH does not monitor the use of grants after awarded.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="990J" softwareId="11000218" softwareVersion="2011.0.0">
      <IdemnificationGrossUpPayments>X</IdemnificationGrossUpPayments>
      <WrittenPolicyReTAndEExpenses>false</WrittenPolicyReTAndEExpenses>
      <SubstantiationRequired>true</SubstantiationRequired>
      <CompensationCommittee>X</CompensationCommittee>
      <IndependentConsultant>X</IndependentConsultant>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>true</SeverancePayment>
      <SupplementalNonqualRetirePlan>true</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>Bruce McClymonds</NamePerson>
        <BaseCompensationFilingOrg>564617</BaseCompensationFilingOrg>
        <BonusFilingOrg>122737</BonusFilingOrg>
        <OtherCompensationFilingOrg>316486</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>94693</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>23735</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>1122268</TotalCompensationFilingOrg>
        <CompReportPrior990FilingOrg>99949</CompReportPrior990FilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Mary Jo Shanan</NamePerson>
        <BaseCompensationFilingOrg>264866</BaseCompensationFilingOrg>
        <BonusFilingOrg>42000</BonusFilingOrg>
        <OtherCompensationFilingOrg>17050</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>17010</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>3076</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>344002</TotalCompensationFilingOrg>
        <CompReportPrior990FilingOrg>9895</CompReportPrior990FilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Richard King</NamePerson>
        <BaseCompensationFilingOrg>148040</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>63446</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>17689</BonusFilingOrg>
        <BonusRelatedOrgs>7581</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>17542</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>7518</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>10094</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>4326</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>14074</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>6032</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>207439</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>88903</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Stephen Tancin</NamePerson>
        <BaseCompensationFilingOrg>218009</BaseCompensationFilingOrg>
        <BonusFilingOrg>32548</BonusFilingOrg>
        <OtherCompensationFilingOrg>13738</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>6685</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>23895</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>294875</TotalCompensationFilingOrg>
        <CompReportPrior990FilingOrg>5964</CompReportPrior990FilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Gary Murdock</NamePerson>
        <BaseCompensationFilingOrg>221787</BaseCompensationFilingOrg>
        <BonusFilingOrg>26000</BonusFilingOrg>
        <OtherCompensationFilingOrg>27780</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>15050</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>22755</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>313372</TotalCompensationFilingOrg>
        <CompReportPrior990FilingOrg>25434</CompReportPrior990FilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Melanie Davies</NamePerson>
        <CompBasedOnRelatedOrgs>126072</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>10404</BonusRelatedOrgs>
        <OtherCompensationRelatedOrgs>11369</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>10640</DeferredCompRelatedOrgs>
        <TotalCompensationRelatedOrgs>158485</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Dorothy Oakes</NamePerson>
        <BaseCompensationFilingOrg>223387</BaseCompensationFilingOrg>
        <BonusFilingOrg>26670</BonusFilingOrg>
        <OtherCompensationFilingOrg>24213</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>15050</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>15976</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>305296</TotalCompensationFilingOrg>
        <CompReportPrior990FilingOrg>20525</CompReportPrior990FilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Charlotte Bennett</NamePerson>
        <BaseCompensationFilingOrg>206670</BaseCompensationFilingOrg>
        <BonusFilingOrg>25345</BonusFilingOrg>
        <OtherCompensationFilingOrg>36659</OtherCompensationFilingOrg>
        <DeferredCompFilingOrg>13510</DeferredCompFilingOrg>
        <NontaxableBenefitsFilingOrg>23295</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>305479</TotalCompensationFilingOrg>
        <CompReportPrior990FilingOrg>18570</CompReportPrior990FilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Michael Hurst MD</NamePerson>
        <CompBasedOnRelatedOrgs>262371</CompBasedOnRelatedOrgs>
        <BonusRelatedOrgs>25421</BonusRelatedOrgs>
        <DeferredCompRelatedOrgs>32377</DeferredCompRelatedOrgs>
        <NontaxableBenefitsRelatedOrgs>3410</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationRelatedOrgs>323579</TotalCompensationRelatedOrgs>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Taylor Troischt</NamePerson>
        <BaseCompensationFilingOrg>162153</BaseCompensationFilingOrg>
        <OtherCompensationFilingOrg>81959</OtherCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>21014</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>265126</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Thomas McNeely</NamePerson>
        <BaseCompensationFilingOrg>172952</BaseCompensationFilingOrg>
        <BonusFilingOrg>502</BonusFilingOrg>
        <OtherCompensationFilingOrg>3366</OtherCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>19296</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>196116</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Christine Vaglienti</NamePerson>
        <BaseCompensationFilingOrg>170061</BaseCompensationFilingOrg>
        <BonusFilingOrg>12147</BonusFilingOrg>
        <OtherCompensationFilingOrg>2320</OtherCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>22194</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>206722</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>Carol Woodward Game</NamePerson>
        <BaseCompensationFilingOrg>161833</BaseCompensationFilingOrg>
        <BonusFilingOrg>13261</BonusFilingOrg>
        <OtherCompensationFilingOrg>100</OtherCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>23404</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>198598</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartII>
        <NamePerson>David Flynn</NamePerson>
        <BaseCompensationFilingOrg>160286</BaseCompensationFilingOrg>
        <BonusFilingOrg>13308</BonusFilingOrg>
        <OtherCompensationFilingOrg>2076</OtherCompensationFilingOrg>
        <NontaxableBenefitsFilingOrg>22582</NontaxableBenefitsFilingOrg>
        <TotalCompensationFilingOrg>198252</TotalCompensationFilingOrg>
      </Form990ScheduleJPartII>
      <Form990ScheduleJPartIII>
        <Identifier>I</Identifier>
        <ReturnReference>1a</ReturnReference>
        <Explanation>Gross up payments are made to pay the taxes on the life insurance premiums and personal use of the company vehicle for the CEO. While there was no formal written policy in place during 2011 to govern this practice, however one has been implemented in 2012. These are included in the Form 990 compensation, and they have been approved by the Board. This amount was also included in 2011 form W-2 Box 5 as taxable compensation.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <Identifier>I</Identifier>
        <ReturnReference>4b</ReturnReference>
        <Explanation>During 2011, certain individuals reported in Part VII participated in a nonqualified retirement plan. The following is a list of those individuals, plan types and amounts.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <Identifier>I</Identifier>
        <ReturnReference>1a</ReturnReference>
        <Explanation>Bruce McClymonds - 457F vestings -7,815 CAA 94,693 received a vesting from CAA of 92,134 included in 2011 form W-2 box 5. Steve Tancin - CAA 6,685 Received a CAA Vesting of 5,964 included in 2011 form W-2 box 5.</Explanation>
      </Form990ScheduleJPartIII>
      <Form990ScheduleJPartIII>
        <Identifier>I</Identifier>
        <ReturnReference>1a</ReturnReference>
        <Explanation>Gary Murdock - CAA - 15,050 received a CAA Vesting of 25,434. Charlotte Bennett - CAA 13,510, vestings of 18,570. Dorothy Oakes - CAA 15,050, vestings of 20,525. Mary Jo Shahan - CAA 17,010, vestings 9,895. Melanie Davies - CAA 10,640 from related organization. Rich King - CAA 10,094. All of the above amounts are properly reported on the form W-2 for 2011.</Explanation>
      </Form990ScheduleJPartIII>
    </IRS990ScheduleJ>
    <IRS990ScheduleK documentId="990K:1" softwareId="11000218" softwareVersion="2011.0.0">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <CUSIPNumber>956622US1</CUSIPNumber>
        <DateIssued>2003-09-04</DateIssued>
        <IssuePrice>26260771</IssuePrice>
        <DescriptionOfPurpose>2003 Series B - Refund a portion of 1993 Series Bonds</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <CUSIPNumber>956622US1</CUSIPNumber>
        <DateIssued>2003-09-04</DateIssued>
        <IssuePrice>45750000</IssuePrice>
        <DescriptionOfPurpose>2003 Series D - Fund renovation and 1993 Series Bonds</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <CUSIPNumber>956622YG3</CUSIPNumber>
        <DateIssued>2008-08-29</DateIssued>
        <IssuePrice>27115000</IssuePrice>
        <DescriptionOfPurpose>2008 Series D - Refund the 2005 Series B Bonds</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <CUSIPNumber>956622YG3</CUSIPNumber>
        <DateIssued>2008-09-17</DateIssued>
        <IssuePrice>34350881</IssuePrice>
        <DescriptionOfPurpose>2008 Series E - Refund 2005 Series A Bonds</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <AmountRetired>3950000</AmountRetired>
        <TotalProceeds>26260771</TotalProceeds>
        <IssuanceCostsFromProceeds>195743</IssuanceCostsFromProceeds>
        <CreditEnhancement>584618</CreditEnhancement>
        <OtherSpentProceeds>25480410</OtherSpentProceeds>
        <YearOfSubstCompletion>1988</YearOfSubstCompletion>
        <CurrentRefunding>true</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <TotalProceeds>45750000</TotalProceeds>
        <CapitalizedInterest>3100032</CapitalizedInterest>
        <IssuanceCostsFromProceeds>297348</IssuanceCostsFromProceeds>
        <CreditEnhancement>1982133</CreditEnhancement>
        <CapitalExpenditures>40397844</CapitalExpenditures>
        <YearOfSubstCompletion>2006</YearOfSubstCompletion>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <TotalProceeds>27115000</TotalProceeds>
        <IssuanceCostsFromProceeds>155265</IssuanceCostsFromProceeds>
        <CreditEnhancement>27427</CreditEnhancement>
        <OtherSpentProceeds>26935308</OtherSpentProceeds>
        <YearOfSubstCompletion>2008</YearOfSubstCompletion>
        <CurrentRefunding>true</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <TotalProceeds>34369757</TotalProceeds>
        <AmountInReserveFund>3453965</AmountInReserveFund>
        <IssuanceCostsFromProceeds>390793</IssuanceCostsFromProceeds>
        <OtherSpentProceeds>30538355</OtherSpentProceeds>
        <YearOfSubstCompletion>2008</YearOfSubstCompletion>
        <CurrentRefunding>true</CurrentRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>true</MngmentCntrctBondFinancdPrprty>
        <EngageBondCounselContracts>true</EngageBondCounselContracts>
        <AnyResearchAgreements>true</AnyResearchAgreements>
        <EngageBondCounselResearch>true</EngageBondCounselResearch>
        <PrcntgePrvtBusinessUseByOthers>0.00001</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00001</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00002</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>true</MngmentCntrctBondFinancdPrprty>
        <EngageBondCounselContracts>true</EngageBondCounselContracts>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <PrcntgePrvtBusinessUseByOthers>0.00001</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00001</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00002</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>true</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>true</MngmentCntrctBondFinancdPrprty>
        <EngageBondCounselContracts>true</EngageBondCounselContracts>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <PrcntgePrvtBusinessUseByOthers>0.00001</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00001</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>true</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <NameOfHedgeProvider>
          <BusinessNameLine1>UBS</BusinessNameLine1>
        </NameOfHedgeProvider>
        <TermOfHedge>0000000004.500000000000</TermOfHedge>
        <SuperintegratedHedge>true</SuperintegratedHedge>
        <HedgeTerminated>false</HedgeTerminated>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>true</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>true</HedgeIdentifiedInBooksAndRecds>
        <NameOfHedgeProvider>
          <BusinessNameLine1>MLCS</BusinessNameLine1>
        </NameOfHedgeProvider>
        <TermOfHedge>0000000026.750000000000</TermOfHedge>
        <SuperintegratedHedge>false</SuperintegratedHedge>
        <HedgeTerminated>false</HedgeTerminated>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleK documentId="990K02:2" softwareId="11000218" softwareVersion="2011.0.0">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <CUSIPNumber>956622YW8</CUSIPNumber>
        <DateIssued>2009-02-26</DateIssued>
        <IssuePrice>45590000</IssuePrice>
        <DescriptionOfPurpose>2009 Series A - Refund 2003 C Bonds</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <CUSIPNumber>956622YW8</CUSIPNumber>
        <DateIssued>2009-02-26</DateIssued>
        <IssuePrice>22385000</IssuePrice>
        <DescriptionOfPurpose>2009 Series B - Fund improvements and renovations at East Hospitals</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <CUSIPNumber>956622D27</CUSIPNumber>
        <DateIssued>2009-12-17</DateIssued>
        <IssuePrice>31894128</IssuePrice>
        <DescriptionOfPurpose>2009 Series C - Fund improvements at WVUH East Hospitals</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <CUSIPNumber>956622D35</CUSIPNumber>
        <DateIssued>2011-03-01</DateIssued>
        <IssuePrice>16355146</IssuePrice>
        <DescriptionOfPurpose>2011 Series B - Fund improvements at WVUH</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <TotalProceeds>45590000</TotalProceeds>
        <IssuanceCostsFromProceeds>496524</IssuanceCostsFromProceeds>
        <CreditEnhancement>442892</CreditEnhancement>
        <OtherSpentProceeds>44838386</OtherSpentProceeds>
        <YearOfSubstCompletion>2006</YearOfSubstCompletion>
        <CurrentRefunding>true</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <TotalProceeds>22385000</TotalProceeds>
        <IssuanceCostsFromProceeds>242357</IssuanceCostsFromProceeds>
        <CreditEnhancement>217463</CreditEnhancement>
        <CapitalExpenditures>20093978</CapitalExpenditures>
        <AmountUnspent>1831202</AmountUnspent>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>false</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <TotalProceeds>31894128</TotalProceeds>
        <IssuanceCostsFromProceeds>619411</IssuanceCostsFromProceeds>
        <CapitalExpenditures>29021063</CapitalExpenditures>
        <AmountUnspent>2390815</AmountUnspent>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>false</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <TotalProceeds>16355146</TotalProceeds>
        <IssuanceCostsFromProceeds>159871</IssuanceCostsFromProceeds>
        <OtherSpentProceeds>668532</OtherSpentProceeds>
        <AmountUnspent>15526743</AmountUnspent>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>true</MngmentCntrctBondFinancdPrprty>
        <EngageBondCounselContracts>true</EngageBondCounselContracts>
        <AnyResearchAgreements>true</AnyResearchAgreements>
        <EngageBondCounselResearch>true</EngageBondCounselResearch>
        <PrcntgePrvtBusinessUseByOthers>0.00001</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00001</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>true</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>true</MngmentCntrctBondFinancdPrprty>
        <EngageBondCounselContracts>true</EngageBondCounselContracts>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <PrcntgePrvtBusinessUseByOthers>0.00001</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00001</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>true</MngmentCntrctBondFinancdPrprty>
        <EngageBondCounselContracts>true</EngageBondCounselContracts>
        <AnyResearchAgreements>true</AnyResearchAgreements>
        <EngageBondCounselResearch>true</EngageBondCounselResearch>
        <PrcntgePrvtBusinessUseByOthers>0.00001</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00000</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00001</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>false</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>false</MngmentCntrctBondFinancdPrprty>
        <AnyResearchAgreements>false</AnyResearchAgreements>
        <PrcntgePrvtBusinessUseByOthers>0.00001</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00001</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00002</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>true</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>true</HedgeIdentifiedInBooksAndRecds>
        <NameOfHedgeProvider>
          <BusinessNameLine1>UBS</BusinessNameLine1>
        </NameOfHedgeProvider>
        <TermOfHedge>0000000027.170000000000</TermOfHedge>
        <SuperintegratedHedge>false</SuperintegratedHedge>
        <HedgeTerminated>false</HedgeTerminated>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>true</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>true</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleK documentId="990K03:3" softwareId="11000218" softwareVersion="2011.0.0">
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <DateIssued>2011-06-30</DateIssued>
        <IssuePrice>28520000</IssuePrice>
        <DescriptionOfPurpose>2011D - Refund 1998 Bonds</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartI>
        <IssuerName>
          <BusinessNameLine1>West Virginia Hospital Finance Authority</BusinessNameLine1>
        </IssuerName>
        <IssuerEIN>621256910</IssuerEIN>
        <DateIssued>2011-06-30</DateIssued>
        <IssuePrice>16345000</IssuePrice>
        <DescriptionOfPurpose>2011E - Fund construction upgrades at WVUH and CHI</DescriptionOfPurpose>
        <Defeased>false</Defeased>
        <OnBehalfOfIssuer>false</OnBehalfOfIssuer>
        <PoolFinancing>false</PoolFinancing>
      </Form990ScheduleKPartI>
      <Form990ScheduleKPartII>
        <AmountRetired>930054</AmountRetired>
        <TotalProceeds>28520000</TotalProceeds>
        <IssuanceCostsFromProceeds>138528</IssuanceCostsFromProceeds>
        <OtherSpentProceeds>28381472</OtherSpentProceeds>
        <CurrentRefunding>true</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>true</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartII>
        <TotalProceeds>16345000</TotalProceeds>
        <IssuanceCostsFromProceeds>64499</IssuanceCostsFromProceeds>
        <CapitalExpenditures>788820</CapitalExpenditures>
        <AmountUnspent>15491681</AmountUnspent>
        <CurrentRefunding>false</CurrentRefunding>
        <AdvanceRefunding>false</AdvanceRefunding>
        <FinalAllocationMade>false</FinalAllocationMade>
        <AdequateBooksAndRecdsMaintaind>true</AdequateBooksAndRecdsMaintaind>
      </Form990ScheduleKPartII>
      <Form990ScheduleKPartIII>
        <OwningBondFinancedProperty>false</OwningBondFinancedProperty>
        <AnyLeaseArrangements>true</AnyLeaseArrangements>
        <MngmentCntrctBondFinancdPrprty>true</MngmentCntrctBondFinancdPrprty>
        <EngageBondCounselContracts>true</EngageBondCounselContracts>
        <AnyResearchAgreements>true</AnyResearchAgreements>
        <EngageBondCounselResearch>true</EngageBondCounselResearch>
        <PrcntgePrvtBusinessUseByOthers>0.00001</PrcntgePrvtBusinessUseByOthers>
        <PercentageOfPrvtBusinessReUBI>0.00001</PercentageOfPrvtBusinessReUBI>
        <TotalPrivateBusinessUse>0.00002</TotalPrivateBusinessUse>
        <PostIssuanceComplianceProcdrs>false</PostIssuanceComplianceProcdrs>
      </Form990ScheduleKPartIII>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
      <Form990ScheduleKPartIV>
        <Form8038TFiled>false</Form8038TFiled>
        <VariableRateIssue>false</VariableRateIssue>
        <HedgeIdentifiedInBooksAndRecds>false</HedgeIdentifiedInBooksAndRecds>
        <GrossProceedsInvestedInGIC>false</GrossProceedsInvestedInGIC>
        <GrossProceedsInvested>false</GrossProceedsInvested>
        <ExceptionToRebate>false</ExceptionToRebate>
      </Form990ScheduleKPartIV>
    </IRS990ScheduleK>
    <IRS990ScheduleK documentId="990K04:4" softwareId="11000218" softwareVersion="2011.0.0"></IRS990ScheduleK>
    <IRS990ScheduleK documentId="990K06:6" softwareId="11000218" softwareVersion="2011.0.0"></IRS990ScheduleK>
    <IRS990ScheduleM documentId="990M" softwareId="11000218" softwareVersion="2011.0.0">
      <OtherNonCashContributionsTable>
        <NonCashCheckbox>X</NonCashCheckbox>
        <Description>Medical Equipment</Description>
        <NumberOfContributions>14</NumberOfContributions>
        <NoncashContribsRptdF990>230931</NoncashContribsRptdF990>
        <MethodOfDeterminingRevenues>Cost</MethodOfDeterminingRevenues>
      </OtherNonCashContributionsTable>
      <AnyPropertyThatMustBeHeld>false</AnyPropertyThatMustBeHeld>
      <ReviewProcessUnusualNCGifts>false</ReviewProcessUnusualNCGifts>
      <ThirdPartiesUsed>false</ThirdPartiesUsed>
      <Form990ScheduleMPartII>
        <Identifier>I</Identifier>
        <ReturnReference>25</ReturnReference>
        <Explanation>The number reported on line 25 represents the number of items received. 6 Patient Chairs, 2 Software donations, 1 Omnibed, 2 Vein Viewers, 1 Bronchofiber Video Scope, 1 Doernbecher Crib, and 1 Bone Density System.</Explanation>
      </Form990ScheduleMPartII>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="990O" softwareId="11000218" softwareVersion="2011.0.0">
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>3</ReturnReference>
        <Explanation>WVUH has contracted out the oversight duties of quality control, medical infomation, and medical staff affairs. The companys employees assigned to these duties by the company are licensed physicians and have the proper training and skills to perform these duties. These positions as well as the associated costs are Board approved.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>11b</ReturnReference>
        <Explanation>The Form 990 is prepared by the accounting department and then reviewed by the accounting manager. Upon approval, it is then reviewed by the non-profit tax manager of our independent auditing firm. Once all review notes are cleared, it is presented to the CFO. Once approved at that level, it is then reviewed by the Audit Committee. After being presented to the audit committee, it is provided to all Board members for comments before being signed and submitted to the IRS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>12c</ReturnReference>
        <Explanation>Annually, all Board Members, Vice Presidents, officers, and managers are required to disclose any relationships which may give rise to a conflict of interest. The responses are then input into spreadsheet format and given to the audit committee which is responsible for the ongoing monitoring of these responses. Any identified conflicts are reviewed by the Ethics Committee, the Ethics Committee makes a recommendation related to resolution or disciplinary actions. The recommendations are then provided to the President and/or Board of WVUH to accept, adopt, or institute. Nothing of concern has been brought to the Ethics Committee for review in 2011.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>15ab</ReturnReference>
        <Explanation>The compensation of all executives is determined based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This data is then interpreted and provided to an independent compensation committee. The independent compensation committee then uses this data to determine a fair and reasonable compensation package. All relevant data as well as minutes from each meeting are retained.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>19</ReturnReference>
        <Explanation>The WV Healthcare Authority publishes the annual financial statements of WVUH in the local newspapers. All other financial and governing documents are available upon request at the WVUH Administration Office during normal business hours.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VII</Identifier>
        <Explanation>Melanie Davies is the VP of Corporate Compliance for WVU Healthcare, a joint venture between WVUH and WVU Medical Corporation WVUMC. In her role Melanie worked 50 hours a week with approximately 50 of her time dedicated to each entity. Michael Hurst is a member of the WVUH board of directors, he receives a salary from WVUMC for his role as a physician working approximately 40 hours a week for WVUMC.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VI</Identifier>
        <ReturnReference>4</ReturnReference>
        <Explanation>In 2010 West Virginia University Hospitals, Inc, WVUH West Virginia University Medical Corporation d/b/a University Health Associates UHA, WV United Health System WVUHS, and WVU Board of Governors on behalf of West Virginia University and its School of Medicine WVUSM have entered into a Joint Operating Agreement in order to strengthen their support of the WVUSM and its faculty in their pursuit of educating and training the next generation of physicians and of conducting research that advances the science of medicine and its benefits to patients, the state of West Virginia, and the nation. UHA and WVUH therefore entered into a Joint Operating Agreement in order to further integrate their mission and purpose, management, clinical activities, economic and financial activities, and identities, so as to function as a single strategic and economic unit.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part VII</Identifier>
        <ReturnReference>1a</ReturnReference>
        <Explanation>WV United Health System WVUHS reimburses WVUH for a portion of Richard King and Robert Brandfass salaries and benefits as part of a shared employee agreement. WVUHS reimbursed WVUH 101,276 in 2011. The average numbers of hours per week reported for WVUH are only the hours for WVUH, average hours for WVUHS are reported on their Form 990.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part XI</Identifier>
        <ReturnReference>5</ReturnReference>
        <Explanation>The Amount shown on line 5, 28,245,740 is made up of Unrealized Loss on Investments of 21,816,191, related organization capitalization transfers of 1,278,487 and obligation to the West Virginia University School of Medicine of 7,708,036 under the Joint Operating Agreement.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <Explanation>Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, WVUH, as parent company to City Hospital, Jefferson Memorial Hospital and City Hospital Foundation, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <Explanation>Schedule K - United Hospital Center and Camden-Clark Medical Center are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in series and each series is reported in this tax return separately. For each series identified in Schedule K, Part I, the taxpayer will reconcile the series amount reported in this tax return and the tax return filed by United Hospital Center and Camden-Clark Medical Center to the applicable 8038 filed with the IRS for each bond issuance. Each bond series is reported on the appropriate Form 990, Schedule K, only once in this matter.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <Explanation>Schedule K, Part I, Line B, Column e - The 2008 Series D Bonds issue price 27,115,000, CUSIP number 956622YG3 were issued collectively with 2008 Series A Bonds issue price 46,420,000, CUSIP 956622YE8, 2008 Series B Bonds issue price 46,765,000, CUSIP number 956622YD0 and 2008 Series C Bonds issue price 60,725,000, CUSIP number 956622YF5 totaling 181,025,000 total issue price for all four reported on Form 8038 for August 29, 2008 issuance. 2008 Series A Bonds and 2008 Series B Bonds were allocated to United Health Center and will be reported on their Schedule K. 2008 Series C Bonds were refunded on December 19, 2009 by the 2009 Series C Bonds, which are reported on Schedule K 2nd Schedule K Part I, Line D, column e of this tax return.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <Explanation>Schedule K, Part 1, Line C, Column e 2nd Schedule K - The 2009 C Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH and City Hospital issue price - 31,894,128 and United Hospital Center issue price - 69,402,501. The total issue price for the 2009 Series C Bonds was 101,296,629 consistent with total issue price reported on Form 8038 for December 17, 2009 issuance, CUSIP 956622D27. The consolidated portion of the 2009 Series C Bonds allocated to WVUH is reported on Schedule K 2nd Schedule, Part I, Line D of this return. The United Hospital Center allocated portion of the 2009 Series C Bonds is reported on the tax return filed by such taxpayer.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <Explanation>Schedule K, Part I, Line D, Column e 2nd Schedule K - The 2011 Series B Bonds issue price 41,000,000, CUSIP number 956622D35 were issued collectively with 2011 Series A Bonds issue price 50,000,000, CUSIP 956622D35 totaling 91,000,000 total issue price for all four reported on Form 8038 for March 1, 2011 issuance. The full 2011 Series A Bonds and 24,644,854 of the 2011 Series B Bonds were allocated to Camden-Clark Medical Center and will be reported on their Schedule K.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <Explanation>Schedule K, Part I, Line AB, Column e 3rd Schedule K - The 2011 Series D Bonds issue price 28,940,000 were issued collectively with 2011 Series E Bonds issue price 16,530,000 totaling 44,865,000 total issue price for both reported on Form 8038 for June 30, 2011 issuance. These bonds were issued by BBT therefore there is no CUSIP number assigned.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <Explanation>Schedule K, Part III, Line 3c All columns - Prior to each bond issuance the West Virginia United Health System engages bond council to review all managment and service contracts, leases and research agreements for all hospitals involved in the issuance.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <Explanation>Schedule K, Part III, Line 7 All columns - While no policy was put in place during 2011, management is in the process of working with bond council to implement a post-issuance compliance policy for the year 2012. A formal written policy and procedure has been presented to the board for approval in 2012 and will be approved before 2012 year end.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990</Identifier>
        <Explanation>Schedule K, Part V, The policy referenced in Part III Line 7 will include written procedures to ensure timely identification of violations of federal tax requirements and timely correction of an identified violations through use of the voluntary closing agreement program.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III Program Service Accomplishments</Identifier>
        <ReturnReference>Line 4d Other Activities</ReturnReference>
        <Explanation>Program Service Expenses 34,351,060, Grants and allocations 0, Revenue 43,969,943 Orthopedics - provides state-of-the-art care to adults and children. Our clinical expertise, combined with cutting edge technology, enables us to provide excellent services for a wide range of orthopedic disorders and injuries. Our goal is to heal and help through surgery, medication, rehabilitation, or a combination of several therapies. Our faculty is nationally recognized and fellowship trained, but we emphasize more than surgical expertise. Along with excellent patient care, our goal is to provide excellent service to each of our patients. Every member of the orthopedics team is committed to providing friendly, efficient, and respectful care. Our services include treatment for spine and joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III Program Service Accomplishments</Identifier>
        <ReturnReference>Line 4d Other Activities</ReturnReference>
        <Explanation>Program Service Expenses 33,948,598, Grants and allocations 0, Revenue 46,002,028 Neurosurgery - WVUs Neurosurgeons provide advanced care to adults and children with disorders of the brain, carotid, and vertebral arteries pituitary gland, spine and spinal cord, cranial and spinal nerves, and autonomic nervous system. Expert treatment is given for spinal degenerative disease, herniated discs, spinal stenosis, neoplasm, and trauma. Our faculty includes skilled surgeons at the forefront of new techniques in skull-based surgery, advanced stroke care, epilepsy surgery, pediatric neurosurgery, neuro-oncology, pain, and functional disorders.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990 Part III Program Service Accomplishments</Identifier>
        <ReturnReference>Line 4d Other Activities</ReturnReference>
        <Explanation>Program Service Expenses 210,474,868, Grants and allocations 2,637,284, Revenue 299,216,051 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Pediatrics, Cardiology, Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, and Family Medicine.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990, Part III, Line 4d Program Service Expenses 34,351,060, Grants and allocations 0, Revenue 43,969,943 Orthopedics - provides state-of-the-art care to adults and children. Our clinical expertise, combined with cutting edge technology, enables us to provide excellent services for a wide range of orthopedic disorders and injuries. Our goal is to heal and help through surgery, medication, rehabilitation, or a combination of several therapies. Our faculty is nationally recognized and fellowship trained, but we emphasize more than surgical expertise. Along with excellent patient care, our goal is to provide excellent service to each of our patients. Every member of the orthopedics team is committed to providing friendly, efficient, and respectful care. Our services include treatment for spine and joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors. Form 990, Part III, Line 4d Program Service Expenses 33,948,598, Grants and allocations 0, Revenue 46,002,028 Neurosurgery - WVUs Neurosurgeons provide advanced care to adults and children with disorders of the brain, carotid, and vertebral arteries pituitary gland, spine and spinal cord, cranial and spinal nerves, and autonomic nervous system. Expert treatment is given for spinal degenerative disease, herniated discs, spinal stenosis, neoplasm, and trauma. Our faculty includes skilled surgeons at the forefront of new techniques in skull-based surgery, advanced stroke care, epilepsy surgery, pediatric neurosurgery, neuro-oncology, pain, and functional disorders. Form 990, Part III, Line 4d Program Service Expenses 210,474,868, Grants and allocations 2,637,284, Revenue 299,216,051 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Pediatrics, Cardiology, Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, and Family Medicine. Form 990 Part VI Section A Line 3 WVUH has contracted out the oversight duties of quality control, medical infomation, and medical staff affairs. The companys employees assigned to these duties by the company are licensed physicians and have the proper training and skills to perform these duties. These positions as well as the associated costs are Board approved. Form 990 Part VI Section B Line 11b The Form 990 is prepared by the accounting department and then reviewed by the accounting manager. Upon approval, it is then reviewed by the non-profit tax manager of our independent auditing firm. Once all review notes are cleared, it is presented to the CFO. Once approved at that level, it is then reviewed by the Audit Committee. After being presented to the audit committee, it is provided to all Board members for comments before being signed and submitted to the IRS. Form 990 Part VI Section B Line 12c Annually, all Board Members, Vice Presidents, officers, and managers are required to disclose any relationships which may give rise to a conflict of interest. The responses are then input into spreadsheet format and given to the audit committee which is responsible for the ongoing monitoring of these responses. Any identified conflicts are reviewed by the Ethics Committee, the Ethics Committee makes a recommendation related to resolution or disciplinary actions. The recommendations are then provided to the President and/or Board of WVUH to accept, adopt, or institute. Nothing of concern has been brought to the Ethics Committee for review in 2011. Form 990 Part VI Section B Line 15ab The compensation of all executives is determined based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This data is then interpreted and provided to an independent compensation committee. The independent compensation committee then uses this data to determine a fair and reasonable compensation package. All relevant data as well as minutes from each meeting are retained. Form 990 Part VI Section C Line 19 The WV Healthcare Authority publishes the annual financial statements of WVUH in the local newspapers. All other financial and governing documents are available upon request at the WVUH Administration Office during normal business hours. Form 990 Part VII Melanie Davies is the VP of Corporate Compliance for WVU Healthcare, a joint venture between WVUH and WVU Medical Corporation WVUMC. In her role Melanie worked 50 hours a week with approximately 50 of her time dedicated to each entity. Michael Hurst is a member of the WVUH board of directors, he receives a salary from WVUMC for his role as a physician working approximately 40 hours a week for WVUMC. Form 990 Part VI Section A Line 4 In 2010 West Virginia University Hospitals, Inc, WVUH West Virginia University Medical Corporation d/b/a University Health Associates UHA, WV United Health System WVUHS, and WVU Board of Governors on behalf of West Virginia University and its School of Medicine WVUSM have entered into a Joint Operating Agreement in order to strengthen their support of the WVUSM and its faculty in their pursuit of educating and training the next generation of physicians and of conducting research that advances the science of medicine and its benefits to patients, the state of West Virginia, and the nation. UHA and WVUH therefore entered into a Joint Operating Agreement in order to further integrate their mission and purpose, management, clinical activities, economic and financial activities, and identities, so as to function as a single strategic and economic unit. Form 990 Part VII Section A Line 1a WV United Health System WVUHS reimburses WVUH for a portion of Richard King and Robert Brandfass salaries and benefits as part of a shared employee agreement. WVUHS reimbursed WVUH 101,276 in 2011. The average numbers of hours per week reported for WVUH are only the hours for WVUH, average hours for WVUHS are reported on their Form 990. Form 990 Part XI Line 5 The Amount shown on line 5, 28,245,740 is made up of Unrealized Loss on Investments of 21,816,191, related organization capitalization transfers of 1,278,487 and obligation to the West Virginia University School of Medicine of 7,708,036 under the Joint Operating Agreement. Form 990 Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, WVUH, as parent company to City Hospital, Jefferson Memorial Hospital and City Hospital Foundation, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return. Form 990 Schedule K - United Hospital Center and Camden-Clark Medical Center are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in series and each series is reported in this tax return separately. For each series identified in Schedule K, Part I, the taxpayer will reconcile the series amount reported in this tax return and the tax return filed by United Hospital Center and Camden-Clark Medical Center to the applicable 8038 filed with the IRS for each bond issuance. Each bond series is reported on the appropriate Form 990, Schedule K, only once in this matter. Form 990 Schedule K, Part I, Line B, Column e - The 2008 Series D Bonds issue price 27,115,000, CUSIP number 956622YG3 were issued collectively with 2008 Series A Bonds issue price 46,420,000, CUSIP 956622YE8, 2008 Series B Bonds issue price 46,765,000, CUSIP number 956622YD0 and 2008 Series C Bonds issue price 60,725,000, CUSIP number 956622YF5 totaling 181,025,000 total issue price for all four reported on Form 8038 for August 29, 2008 issuance. 2008 Series A Bonds and 2008 Series B Bonds were allocated to United Health Center and will be reported on their Schedule K. 2008 Series C Bonds were refunded on December 19, 2009 by the 2009 Series C Bonds, which are reported on Schedule K 2nd Schedule K Part I, Line D, column e of this tax return. Form 990 Schedule K, Part 1, Line C, Column e 2nd Schedule K - The 2009 C Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH and City Hospital issue price - 31,894,128 and United Hospital Center issue price - 69,402,501. The total issue price for the 2009 Series C Bonds was 101,296,629 consistent with total issue price reported on Form 8038 for December 17, 2009 issuance, CUSIP 956622D27. The consolidated portion of the 2009 Series C Bonds allocated to WVUH is reported on Schedule K 2nd Schedule, Part I, Line D of this return. The United Hospital Center allocated portion of the 2009 Series C Bonds is reported on the tax return filed by such taxpayer. Form 990 Schedule K, Part I, Line D, Column e 2nd Schedule K - The 2011 Series B Bonds issue price 41,000,000, CUSIP number 956622D35 were issued collectively with 2011 Series A Bonds issue price 50,000,000, CUSIP 956622D35 totaling 91,000,000 total issue price for all four reported on Form 8038 f</Explanation>
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      <LoansOrGuaranteesToOtherOrg>true</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>false</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>false</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>false</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>false</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>true</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>true</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>true</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>true</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>false</SharingOfFacilities>
      <SharingOfPaidEmployees>true</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>true</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>true</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>true</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>true</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>West Virginia University Hospitals East Inc</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>d</TransactionType>
        <AmountInvolved>923729</AmountInvolved>
        <MethodOfAmtDetermination>Cost</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>Allied Health Services</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>a</TransactionType>
        <AmountInvolved>46876</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>