TY 2023 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) DOUGLAS NEIDICH...................................................................... BOARD CHAIR	1.00 ................. 19.00	X	X	0	0
(2) MARK GLESSNER...................................................................... BOARD VICE CHAIR	1.00 ................. 7.00	X	X	0	0
(3) ANTHONY GUARRACINO DO...................................................................... DIRECTOR	1.00 ................. 40.00	X		480,402	35,154
(4) JOEL YUHAS...................................................................... DIRECTOR	1.00 ................. 6.00	X		0	0
(5) AMY MEISTER DO...................................................................... DIRECTOR	1.00 ................. 7.00	X		0	0
(6) EILEEN SIMMONS...................................................................... DIRECTOR	1.00 ................. 6.00	X		0	0
(7) THOMAS NICHOLSON MD...................................................................... DIRECTOR	1.00 ................. 46.00	X		776,112	38,305
(8) JOHN HICKEY...................................................................... DIRECTOR	1.00 ................. 6.00	X		254,987	41,949
(9) RICHARD HAMILTON...................................................................... DIRECTOR	1.00 ................. 6.00	X		0	0
(10) ROBERT MONTLER...................................................................... DIRECTOR	1.00 ................. 6.00	X		0	0
(11) YVONNE HOLLINS...................................................................... DIRECTOR	1.00 ................. 7.00	X		0	0
(12) KATHLEEN PAVELKO...................................................................... DIRECTOR	1.00 ................. 7.00	X		0	0
(13) BARRY SCHOCH...................................................................... DIRECTOR	1.00 ................. 7.00	X		0	0
(14) PAUL SPEARS MD...................................................................... DIRECTOR	1.00 ................. 6.00	X		0	0
(15) JONATHAN VIPOND III ESQ...................................................................... DIRECTOR	1.00 ................. 7.00	X		0	0
(16) TROY MORITZ DO...................................................................... DIRECTOR (R 6/24)	1.00 ................. 40.00	X		891,490	38,355
(17) DAVID MARTIN...................................................................... DIRECTOR (R 12/23)	1.00 ................. 8.00	X		0	0

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(18) LOUIS BAVERSO........................................................................ PRESIDENT & COO (R 9/23)	1.00 .......................49.00	X			0	785,603	65,783
(19) GREG MITSTIFER........................................................................ CFO & TREASURER	5.00 .......................47.00	X			0	251,282	47,616
(20) CHRISTINE MILLER ESQ........................................................................ SECRETARY/ASSOC. COUNSEL	5.00 .......................45.00	X			0	427,887	77,031
(21) KERRY MALONEY........................................................................ ASSISTANT SECRETARY	5.00 .......................45.00	X			0	198,776	44,942
(22) AMANDA MORGAN........................................................................ ASSISTANT TREASURER	1.00 .......................48.00	X			0	234,304	41,705
(23) DAVID GIBBONS........................................................................ PRESIDENT	5.00 .......................47.00	X			0	1,206,540	140,493
(24) MICHELLE DEL PIZZO........................................................................ PRESIDENT, UPMC MEMORIAL	40.00 .......................0.00		X		378,229	0	60,908
(25) REBECCA BRUCE........................................................................ SR. DIR. - MEMORIAL ASC	40.00 .......................0.00		X		237,869	0	53,335
(26) JOSEPH IANDOLO........................................................................ VP, OPERATIONS	40.00 .......................1.00		X		246,958	0	28,663
(27) WESLEY GLAUDIN........................................................................ PHARMACIST	40.00 .......................0.00		X		194,763	0	38,747
(28) KRISTOFER RIVERS........................................................................ DIRECTOR, PHARMACY OPERATIONS	40.00 .......................0.00		X		187,782	0	44,792
(29) PHILIP W GUARNESCHELLI........................................................................ FMR PRESIDENT AND CEO (R 9/22)	0.00 .......................0.00			X	0	1,128,095	24,232

(A) Name and business address	(B) Description of services	(C) Compensation
NORTH AMERICAN PARTNERS IN ANESTHESIA 68 S SERVICE RD MELVILLE,NY11747	ANESTHESIA SERVICES	2,959,370
OSS ORTHOPAEDIC HOSPITAL LLC 1861 POWDER MILL RD YORK,PA17402	PHYSICIAN SERVICES	661,511
MSP SYNCHRONIZED SOLUTIONS LLC 6 CONCOURSE PKWY STE 2250 ATLANTA,GA30328	LOCUM TENENS SERVICES	351,209
QUEST DIAGNOSTICS VENTURE PO BOX 135589 PHILADELPHIA,PA19101	LAB SERVICES	314,253
NOVO HEALTH SERVICES LLC 67 HOOVER AVE DUBOIS,PA15801	LAUNDRY SERVICES	198,292
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 5

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
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Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

UPMC MEMORIAL

Employer identification number

82-0912090

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2023

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf ....
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) ..
6	Public support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
11	Total support. Add lines 7 through 10

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2022 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2023. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2022. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2022. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2023

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose
3	Gross receipts from activities that are not an unrelated trade or business under section 513 .....
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge
6	Total. Add lines 1 through 5
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2019	(b) 2020	(c) 2021	(d) 2022	(e) 2023	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2023 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2022 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2023 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2022 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2023. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2022. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2023

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2023

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2023

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by 0.035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2023

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes	1
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity	2
3 Administrative expenses paid to accomplish exempt purposes of supported organizations	3
4 Amounts paid to acquire exempt-use assets	4
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI)	5
6 Other distributions (describe in Part VI). See instructions	6
7Total annual distributions. Add lines 1 through 6.	7
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions	8
9 Distributable amount for 2023 from Section C, line 6	9
10 Line 8 amount divided by Line 9 amount	10

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2023	(iii) Distributable Amount for 2023
1 Distributable amount for 2023 from Section C, line 6
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2023:
a From 2018.......
b From 2019.......
c From 2020.......
d From 2021.......
e From 2022.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2023 distributable amount
i Carryover from 2018 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2023 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2023 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2023, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2023. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2024. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2019.....
b Excess from 2020.....
c Excess from 2021.....
d Excess from 2022.....
e Excess from 2023.....

Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2022

Open to Public Inspection

Name of the organization

UPMC MEMORIAL

Employer identification number

82-0912090

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2022

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	8,331,990		8,331,990
b	Buildings ....	203,083,134	37,375,024	165,708,110
c	Leasehold improvements	234,100	211,887	22,213
d	Equipment ....	61,621,435	38,273,842	23,347,593
e	Other .....	2,148,488	750,918	1,397,570
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				198,807,476

Schedule D (Form 990) 2022

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
OTHER LONG TERM LIABILITIES	1,229,364
DUE TO EXEMPT AFFILIATES	109,241,739







Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	110,471,103
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2022

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
PART X, LINE 2:	AN EXTERNAL AUDIT IS COMPLETED AT A CONSOLIDATED UPMC SYSTEM LEVEL ONLY, INCLUDING UPMC AND ALL TAXABLE AND TAX-EXEMPT SUBSIDIARIES. TAX BENEFITS ARE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. SUCH TAX POSITIONS ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITIES ASSUMING FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS. AS OF JUNE 30, 2024, UPMC DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS RECORDED.

Return Reference

Explanation

PART X, LINE 2:

AN EXTERNAL AUDIT IS COMPLETED AT A CONSOLIDATED UPMC SYSTEM LEVEL ONLY, INCLUDING UPMC AND ALL TAXABLE AND TAX-EXEMPT SUBSIDIARIES. TAX BENEFITS ARE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. SUCH TAX POSITIONS ARE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITIES ASSUMING FULL KNOWLEDGE OF THE POSITION AND ALL RELEVANT FACTS. AS OF JUNE 30, 2024, UPMC DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS RECORDED.

Schedule D (Form 990) 2022

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE H
(Form 990)

Department of the Treasury
Internal Revenue Service

Hospitals

Complete if the organization answered "Yes" on Form 990, Part IV, question 20a.
Medium right arrow

Attach to Form 990.
Medium right arrow

Go to www.irs.gov/Form990EZ for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

UPMC MEMORIAL

Employer identification number

82-0912090

Part I

Financial Assistance and Certain Other Community Benefits at Cost

Yes

Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .

Yes

If "Yes," was it a written policy? ......................

Yes

If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.

Applied uniformly to all hospital facilities Applied uniformly to most hospital facilities Generally tailored to individual hospital facilities

Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.

Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?

If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:

Yes

100% 150% 200% Other 30000.0000000000 %

Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate

which of the following was the family income limit for eligibility for discounted care: . . . . . . . .

Yes

200% 250% 300% 350% 400% Other %

If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.

Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? . . . . . . . . . . . . .

Yes

Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

Yes

If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .

Yes

If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care? . . . . . . . . . . . . .

Did the organization prepare a community benefit report during the tax year? . . . . . . . . .

Yes

If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .

Yes

Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.

Financial Assistance and Certain Other Community Benefits at Cost

Financial Assistance and Means-Tested Government Programs		(c) Total community benefit expense	(d) Direct offsetting revenue	(e) Net community benefit expense	(f) Percent of total expense
a	Financial Assistance at cost (from Worksheet 1) . . .	2,599,709		2,599,709	1.300 %
b	Medicaid (from Worksheet 3, column a) . . . . .	28,034,370	20,806,278	7,228,092	3.610 %
c	Costs of other means-tested government programs (from Worksheet 3, column b) . .	166,208	179,577	0	0 %
d	Total Financial Assistance and Means-Tested Government Programs . . . . .	30,800,287	20,985,855	9,827,801	4.910 %
Other Benefits
e	Community health improvement services and community benefit operations (from Worksheet 4).	287,528	1,300	286,228	0.140 %
f	Health professions education (from Worksheet 5) . . .
g	Subsidized health services (from Worksheet 6) . . . .
h	Research (from Worksheet 7) .	19,298		19,298	0.010 %
i	Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .	156,039		156,039	0.080 %
j	Total. Other Benefits . .	462,865	1,300	461,565	0.230 %
k	Total. Add lines 7d and 7j .	31,263,152	20,987,155	10,289,366	5.140 %

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2023

Schedule H (Form 990) 2023

Page

Part II

Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.

		(a) Number of activities or programs (optional)	(b) Persons served (optional)	(c) Total community building expense	(d) Direct offsetting revenue	(e) Net community building expense	(f) Percent of total expense
1	Physical improvements and housing
2	Economic development
3	Community support
4	Environmental improvements
5	Leadership development and training for community members
6	Coalition building
7	Community health improvement advocacy
8	Workforce development
9	Other
10	Total

Part III

Bad Debt, Medicare, & Collection Practices

Section A. Bad Debt Expense

Yes

Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................

Yes

Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......

2,116,035

Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......

266,878

Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.

Section B. Medicare

Enter total revenue received from Medicare (including DSH and IME).....

67,722,916

Enter Medicare allowable costs of care relating to payments on line 5.....

88,875,804

Subtract line 6 from line 5. This is the surplus (or shortfall)........

-21,152,888

Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:

Cost accounting system Cost to charge ratio Other

Section C. Collection Practices

Did the organization have a written debt collection policy during the tax year? ..........

Yes

If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year
contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI .........................

Yes

Part IV

Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)

(a) Name of entity	(b) Description of primary activity of entity	(c) Organization's profit % or stock ownership %	(d) Officers, directors, trustees, or key employees' profit % or stock ownership %	(e) Physicians' profit % or stock ownership %
11 UPMC LEADER SURGERY CENTER LLC	SURGERY CENTER	66.330 %	0 %	33.660 %
2
3
4
5
6
7
8
9
10
11
12
13

Schedule H (Form 990) 2023

Page

Part VFacility Information

Section A. Hospital Facilities (list in order of size from largest to smallest—see instructions)How many hospital facilities did the organization operate during the tax year?1Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility)
1	UPMC MEMORIAL 1701 INNOVATION DRIVE YORK,PA17408 HTTPS://WWW.UPMC.COM/CAMPAIGNS/SOUTHCE 650601	X	X	X

Schedule H (Form 990) 2023

Page 4

Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)

	UPMC MEMORIAL
Name of hospital facility or letter of facility reporting group

Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):

Yes

Community Health Needs Assessment

Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................

Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C...............

During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12......................

Yes

If "Yes," indicate what the CHNA report describes (check all that apply):

A definition of the community served by the hospital facility

Demographics of the community

Existing health care facilities and resources within the community that are available to respond to the health needs of the community

How data was obtained

The significant health needs of the community

Primary and chronic disease needs and other health issues of uninsured persons, low-income persons, and minority groups

The process for identifying and prioritizing community health needs and services to meet the community health needs

The process for consulting with persons representing the community’s interests

The impact of any actions taken to address the significant health needs identified in the hospital facility's prior CHNA(s)

Other (describe in Section C)

Indicate the tax year the hospital facility last conducted a CHNA: 20 21

In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted .................

Yes

6 a

Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C..................................

Yes

Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................

Did the hospital facility make its CHNA report widely available to the public?..............

Yes

If "Yes," indicate how the CHNA report was made widely available (check all that apply):

Hospital facility’s website (list url): SEE PART V SUPPLEMENTAL INFORMATION

Other website (list url):

Made a paper copy available for public inspection without charge at the hospital facility

Other (describe in Section C)

Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. ..............

Yes

Indicate the tax year the hospital facility last adopted an implementation strategy: 20 21

Is the hospital facility's most recently adopted implementation strategy posted on a website?.........

Yes

If "Yes" (list url): SEE PART V SUPPLEMENTAL INFORMATION

If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ......

10b

Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.

12a

Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?...............................

12a

If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........

12b

If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $

Schedule H (Form 990) 2023

Page 5

Part VFacility Information (continued)

Financial Assistance Policy (FAP)

	UPMC MEMORIAL
Name of hospital facility or letter of facility reporting group

Yes

Did the hospital facility have in place during the tax year a written financial assistance policy that:

Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care?

Yes

If “Yes,” indicate the eligibility criteria explained in the FAP:

Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 300.000000000000%
and FPG family income limit for eligibility for discounted care of 400.000000000000%

Income level other than FPG (describe in Section C)

Asset level

Medical indigency

Insurance status

Underinsurance discount

Residency

Other (describe in Section C)

Explained the basis for calculating amounts charged to patients?.................

Yes

Explained the method for applying for financial assistance?...................

Yes

If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):

Described the information the hospital facility may require an individual to provide as part of his or her application

Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application

Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process

Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications

Other (describe in Section C)

Was widely publicized within the community served by the hospital facility?........

Yes

If "Yes," indicate how the hospital facility publicized the policy (check all that apply):

The FAP was widely available on a website (list url):

WWW.UPMC.COM

The FAP application form was widely available on a website (list url):

WWW.UPMC.COM

A plain language summary of the FAP was widely available on a website (list url):
WWW.UPMC.COM

The FAP was available upon request and without charge (in public locations in the hospital facility and by mail)

The FAP application form was available upon request and without charge (in public locations in the hospital facility
and by mail)

A plain language summary of the FAP was available upon request and without charge (in public locations in the
hospital facility and by mail)

Individuals were notified about the FAP by being offered a paper copy of the plain language summary of the FAP, by
receiving a conspicuous written notice about the FAP on their billing statements, and via conspicuous public displays or
other measures reasonably calculated to attract patients' attention

Notified members of the community who are most likely to require financial assistance about availability of the FAP

The FAP, FAP application form, and plain language summary of the FAP were translated into the primary language(s)
spoken by LEP populations

Other (describe in Section C)

Schedule H (Form 990) 2023

Page 6

Part VFacility Information (continued)

Billing and Collections

	UPMC MEMORIAL
Name of hospital facility or letter of facility reporting group

Yes

Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?..................................

Yes

Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Deferring, denying, or requiring a payment before providing medically necessary care due to nonpayment of a previous
bill for care covered under the hospital facility's FAP

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

None of these actions or other similar actions were permitted

Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............

If "Yes," check all actions in which the hospital facility or a third party engaged:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Deferring , denying, or requiring a payment before providing medically necessary care due to nonpayment of a previous
bill for care covered under the hospital facility's FAP

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):

Provided a written notice about upcoming ECAs (Extraordinary Collection Action) and a plain language summary of the
FAP at least 30 days before initiating those ECAs (if not, describe in Section C)

Made a reasonable effort to orally notify individuals about the FAP and FAP application process (if not, describe in
Section C)

Processed incomplete and complete FAP applications (if not, describe in Section C)

Made presumptive eligibility determinations (if not, describe in Section C)

Other (describe in Section C)

None of these efforts were made

Policy Relating to Emergency Medical Care

Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?..................

Yes

If "No," indicate why:

The hospital facility did not provide care for any emergency medical conditions

The hospital facility’s policy was not in writing

The hospital facility limited who was eligible to receive care for emergency medical conditions (describe in Section C)

Other (describe in Section C)

Schedule H (Form 990) 2023

Page 7

Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)

	UPMC MEMORIAL
Name of hospital facility or letter of facility reporting group

Yes

Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.

The hospital facility used a look-back method based on claims allowed by Medicare fee-for-service during a prior 12-month period

The hospital facility used a look-back method based on claims allowed by Medicare fee-for-service and all private health insurers that pay claims to the hospital facility during a prior 12-month period

The hospital facility used a look-back method based on claims allowed by Medicaid, either alone or in combination with
Medicare fee-for-service and all private health insurers that pay claims to the hospital facility during a prior 12-month
period

The hospital facility used a prospective Medicare or Medicaid method

During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ...............................

If "Yes," explain in Section C.

During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ...........................

If "Yes," explain in Section C.

Schedule H (Form 990) 2023

Page 8

Part V

Facility Information (continued)

Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference	Explanation
UPMC MEMORIAL	PART V, SECTION B, LINE 5: UPMC'S COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) PROCESS INCLUDED A PARTNERSHIP WITH EXPERTS AT THE UNIVERSITY OF PITTSBURGH SCHOOL OF PUBLIC HEALTH TO CONDUCT THE CHNA USING A BEST-PRACTICE METHODOLOGY. THE ASSESSMENT BLENDED ANALYSIS OF DOCUMENTED HEALTH AND SOCIOECONOMIC FACTORS WITH A STRUCTURED, COMMUNITY INPUT SURVEY PROCESS. EFFECTIVELY ENGAGING THE COMMUNITY IN A BROAD, SYSTEMATIC WAY, THE SURVEY SOLICITED FEEDBACK FROM COMMUNITY ADVISORY PANELS COMPOSED OF LEADERS OF ORGANIZATIONS THAT REPRESENT PATIENT CONSTITUENCIES, INCLUDING MEDICALLY UNDERSERVED, LOW-INCOME, MINORITY, AND CHRONICALLY ILL POPULATIONS WITHIN THE HOSPITAL'S COMMUNITY. UPMC INVITED NEARLY 3,000 STAKEHOLDERS TO HELP IDENTIFY THEIR COMMUNITY'S MOST PRESSING HEALTH NEEDS. APPENDIX C OF EACH HOSPITAL CHNA REPORT INCLUDES A LIST OF COMMUNITY PARTICIPANTS.
UPMC MEMORIAL	PART V, SECTION B, LINE 6A: IN JUNE 2022, THE HOSPITAL FACILITY COMPLETED JOINT CHNAS AS FOLLOWS:CUMBERLAND, DAUPHIN, LANCASTER, AND YORK COUNTY HOSPITALS: UPMC CARLISLE, UPMC HANOVER, UPMC MEMORIAL, UPMC LITITZ, AND UPMC PINNACLE HOSPITALS: INCLUDING UPMC COMMUNITY OSTEOPATHIC, UPMC HARRISBURG, AND UPMC WEST SHORE.
UPMC MEMORIAL	PART V, SECTION B, LINE 11: THROUGH A RIGOROUS CHNA METHODOLOGY, UPMC HOSPITALS IN CENTRAL PENNSYLVANIA IDENTIFIED THREE MAJOR THEMES REPRESENTING THE SIGNIFICANT HEALTH NEEDS IN THEIR COMMUNITIES: BEHAVIORAL HEALTH, ACCESS TO CARE AND NAVIGATING RESOURCES, AND PREVENTION AND COMMUNITY-WIDE HEALTHY LIVING. THE HOSPITALS DEVELOPED STRATEGIC IMPLEMENTATION PLANS TO ADDRESS THESE ISSUES, AS OUTLINED IN THEIR CHNA DOCUMENTS AND COMMUNITY HEALTH STRATEGIC PLANS-SEE SECTION IV OF EACH CHNA REPORT.
UPMC MEMORIAL	PART V, SECTION B, LINE 15E: IN INSTANCES WHEN AN UNINSURED PATIENT MAY APPEAR ELIGIBLE FOR A CHARITY CARE/FINANCIAL ASSISTANCE DISCOUNT, BUT LACKS DOCUMENTATION TO SUPPORT IT, CONSIDERATION WILL BE GIVEN BASED ON CIRCUMSTANCES PRESENTED OR CREDIT AGENCY INCOME DATA FOR PRESUMPTIVE CHARITY CARE/FINANCIAL ASSISTANCE. THIS WILL INCLUDE, BUT IS NOT LIMITED TO: HOMELESSNESS, NO INCOME, PARTICIPATION IN WOMEN INFANTS AND CHILDREN PROGRAMS (WIC), FOOD STAMP ELIGIBILITY AND OTHER STATE OR LOCAL ASSISTANCE THAT ARE UNFUNDED (E.G. MEDICAID SPEND-DOWN), INFORMATION FROM FAMILY OR FRIENDS, LOW INCOME HOUSING PROVIDED AS A VALID ADDRESS, PATIENT DECEASED WITH NO KNOWN ESTATE, ELIGIBILITY FOR STATE FUNDED PRESCRIPTION PROGRAM, AND CREDIT BUREAU SOFT CREDIT CHECKS THAT ARE ONLY SEEN BY THE PATIENT/ GUARANTOR.
PART V, SECTION B, LINE 7A:	HTTP://WWW.UPMC.COM/ABOUT/COMMUNITY-COMMITMENT/PAGES/COMMUNITY-HEALTH NEEDSASSESSMENT.ASPX
PART V, SECTION B, LINE 10A:	HTTP://WWW.UPMC.COM/ABOUT/COMMUNITY-COMMITMENT/PAGES/COMMUNITY-HEALTH-NEEDSASSESSMENT.ASPX
PART V, SECTION B, LINES 19 & 20:	UPMC'S POLICIES DO NOT PERMIT HOSPITAL FACILITIES OR ANY OTHER AUTHORIZED PARTIES TO ENGAGE IN EXTRAORDINARY COLLECTIONS ACTIONS IN ANY CIRCUMSTANCES. THEREFORE, LINE 20 HAS BEEN LEFT BLANK SINCE IT IS NOT APPLICABLE AND UPMC BELIEVES IT WOULD BE MISLEADING TO CHECK ANY OF THE BOXES.

Schedule H (Form 990) 2023

Page 9

Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility (list in order of size, from largest to smallest) How many non-hospital health care facilities did the organization operate during the tax year?4
Name and address		Type of Facility (describe)
1	1 - UPMC MEMORIAL IMAGING ACB 1703 INNOVATION DR STE 200-300 YORK,PA17408	IMAGING SERVICES
2	2 - UPMC MEMORIAL IMAGING GREENBRIAR 520 GREENBRIAR ROAD YORK,PA17404	IMAGING SERVICES
3	3 - UPMC LEADER SURGERY CENTER 1703 INNOVATION DR STE 1100 YORK,PA17408	SURGICAL SERVICES
4	4 - UPMC MEMORIAL DIABETES EDUC ACB 1703 INNOVATION DR YORK,PA17408	OUTPATIENT SERVICES
5
6
7
8
9
10

Schedule H (Form 990) 2023

Page 10

Part VI

Supplemental Information

Provide the following information.

1	Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2	Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B.
3	Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4	Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5	Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6	Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7	State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.

Form and Line Reference	Explanation
PART I, LINE 6A:	UPMC MEMORIAL PREPARES AN ANNUAL COMMUNITY BENEFITS REPORT; THE REPORT ENCOMPASSES INFORMATION FOR THE ENTIRE INTEGRATED DELIVERY AND FINANCING SYSTEMS (IDFS) THAT MAKE UP THE UPMC HEALTH SYSTEM. IT IS POSTED AND AVAILABLE TO THE PUBLIC VIA THE UPMC WEBSITE, WWW.UPMC.COM
PART I, LINE 7:	THE COSTING METHODOLOGY USED TO CALCULATE AMOUNTS REPORTED IN PART I, LINE 7 IS A RATIO OF COST TO CHARGES METHOD. THE METHOD EMPLOYED FOR DETERMINING THE RATIO OF COST TO CHARGES IS IN LINE WITH THOSE DESCRIBED IN SCHEDULE H, WORKSHEET 2 "RATIO OF PATIENT COSTS TO CHARGES.
PART I, LN 7 COL(F):	THE TOTAL EXPENSES REPORTED ON FORM 990, PART IX, LINE 25, COLUMN A INCLUDE BAD DEBT EXPENSE. THE EXPENSE USED TO CALCULATE THE PERCENT OF TOTAL EXPENSES FOR FORM 990, SCHEDULE H, PART I, LINE 7, COLUMN F ARE THE TOTAL EXPENSES FROM FORM 990, PART IX NET OF BAD DEBT EXPENSE. THE TOTAL EXPENSES USED FOR THIS CALCULATION NET OF BAD DEBT EXPENSE IS $200,230,408.
PART III, LINE 2:	COSTING METHODOLOGY USED TO DETERMINE THE AMTS REPORTED IN PT III LINE 2 & 3:THE COSTING METHOD USED TO CALCULATE THE AMOUNTS IN SCHEDULE H, PART III, LINES 2 AND 3 IS A RATIO OF COST TO CHARGES METHOD. DISCOUNTS AND PAYMENTS IN PATIENTS' ACCOUNTS ARE DEDUCTED BEFORE THE COST OF BAD DEBT EXPENSE IS DETERMINED. THE METHOD EMPLOYED IS IN LINE WITH THOSE DESCRIBED IN SCHEDULE H, WORKSHEET 2, "RATIO OF PATIENT COSTS TO CHARGES".
PART III, LINE 3:	RATIONALE FOR INCLUDING BAD DEBT AMOUNTS IN COMMUNITY BENEFIT:THE ORGANIZATION'S BAD DEBT EXPENSE CONSISTS SOLELY OF SELF-PAY PATIENTS' ACCOUNTS DEEMED UNCOLLECTIBLE. IT IS UPMC GROUP'S CONTENTION THAT THE COST OF BAD DEBT SHOULD BE STATED IN PART I, LINE 7 OF SCHEDULE H AS THEY REPRESENT THE COSTS FOR PROVISION OF SERVICES TO PATIENTS FOR WHICH THE ENTITY HAS EXHAUSTED ALL RECOURSE FOR REIMBURSEMENT. THE SERVICES PROVIDED TO PATIENTS WHO PRESENT THEMSELVES ARE PROVIDED REGARDLESS OF A PATIENT'S ABILITY TO PAY AND IS IN LINE WITH THE ORGANIZATION'S CHARITABLE MISSION AND SERVICE TO OUR COMMUNITY. THESE EXPENSES ARE INCURRED REGARDLESS OF THE EFFICIENCY OF THE PROVISION OF THE RELATED MEDICAL CARE AND ARE DEEMED TO HAVE BEEN MEDICALLY NECESSARY FOR THE PATIENT.
PART III, LINE 4:	THE FINANCIAL STATEMENTS DO NOT HAVE A SPECIFIC NOTE ON BAD DEBT EXPENSE; RATHER, THE FINANCIAL STATEMENTS EVALUATE BAD DEBTS IN ITS ALLOWANCE FOR DOUBTFUL ACCOUNTS.
PART III, LINE 8:	COSTING METHODOLOGY USED TO DETERMINE THE MEDICARE ALLOWABLE COSTS OF CARE:THE COSTING METHODOLOGY USED TO DETERMINE THE MEDICARE ALLOWABLE COSTS OF CARE IS A RATIO OF COSTS TO CHARGES METHOD. THE METHOD IS IN LINE WITH THOSE DESCRIBED IN SCHEDULE H, WORKSHEET 2, "RATIO OF PATIENT COSTS TO CHARGES". IT IS UPMC MEMORIAL'S CONTENTION THAT ALL AMOUNTS CALCULATED TO BE SHORTFALLS IN REIMBURSEMENT FOR SERVICES PROVIDED TO MEDICARE PATIENTSARE TRULY UNCOMPENSATED CARE THAT SHOULD BE STATED IN PART I, LINE 7 TO PATIENTS FOR WHICH THE ENTITY IS UNABLE TO COLLECT, REGARDLESS OF THE EFFICIENCY OF PROVISION OF THE RELATED CARE COSTS.
PART III, LINE 9B:	PATIENTS ARE NOTIFIED OF OUR CHARITY CARE POLICY IN A VARIETY OF WAYS. THERE ARE POSTERS INFORMING PATIENTS OF OUR CHARITY CARE POLICY AND A PLAIN LANGUAGE VERSION OF THE POLICY HANDED OUT TO THE UNINSURED AT ALL THE REGISTRATION SITES. ALL OF OUR PATIENT ACCOUNT STATEMENTS CONTAIN LANGUAGE THAT INDICATES THERE IS FINANCIAL AID AVAILABLE FOR QUALIFYING INDIVIDUALS. IN ADDITION, THE POLICY AND APPLICATION ARE POSTED ON THE HOSPITAL WEBSITE IN BOTH ENGLISH AND SPANISH. PATIENTS WHO APPLY FOR FINANCIAL ASSISTANCE AND PROVIDE ALL THE NECESSARY DOCUMENTATION REQUIREMENTS ARE NOTIFIED WITHIN THIRTY DAYS OF THE HOSPITAL'S DECISION. WHEN THE APPROVAL IS DETERMINED, THE APPROPRIATE DISCOUNT IS POSTED TO THE PATIENT ACCOUNT IMMEDIATELY. THE FINANCIAL ASSISTANCE DISCOUNT WILL BE APPLIED TO SERVICE FOR THE PREVIOUS TWELVE MONTHS AND SUBSEQUENT SIX MONTHS. THE HOSPITAL'S COLLECTION POLICY CONTAINS PROVISIONS ON THE COLLECTION PRACTICES TO BE FOLLOWED FOR PATIENTS WHO ARE KNOWN TO QUALIFY FOR CHARITY CARE. NO ADDITIONAL COLLECTION EFFORTS ARE MADE. APPLICANTS APPROVED FOR ONLY A PARTIAL DISCOUNT WILL BE REQUIRED TO MAKE REASONABLE PAYMENT ARRANGEMENTS ON THEIR BALANCE IN ACCORDANCE WITH THE HOSPITAL'S CREDIT AND COLLECTION POLICY. THIS POLICY DOES PERMIT THE USE OF BOTH INTERNAL COLLECTION STAFF AND EXTERNAL COLLECTION AGENCIES WHO WILL ENGAGE IN STANDARD ACCEPTABLE BUSINESS PRACTICES WHICH INCLUDE PHONE CALLS, MAILING AND THE REPORTING OF UNPAID DEBT TO THE CREDIT REPORTING AGENCIES. UNDER NO CIRCUMSTANCES WILL THE HOSPITAL OR ITS CONTRACTED COLLECTION AGENCY ADOPT "EXTRAORDINARY COLLECTION ACTIONS" THAT ENTAIL ANY LEGAL COURSE OF ACTION OR JUDICIAL PROCESSES SUCH AS LAWSUITS OR LIENS.
PART VI, LINE 3:	PATIENTS ARE INFORMED OF AVAILABLE ASSISTANCE IN NUMEROUS WAYS. SIGNAGE IS POSTED AND LITERATURE IS HANDED OUT TO THE UNINSURED AT ALL THE REGISTRATION SITES INDICATING TO THE PATIENTS THAT FINANCIAL ASSISTANCE IS AVAILABLE. ALL UNINSURED PATIENTS WHO ARE SCHEDULED FOR HIGH DOLLAR TESTS AND SURGERIES ARE CONTACTED BY ONE OF THE HOSPITAL'S FINANCIAL COUNSELORS TO DISCUSS THE FINANCIAL ASSISTANCE OPTIONS AVAILABLE TO THEM. THE FINANCIAL ASSISTANCE POLICY IS ALSO DISCLOSED ON THE HOSPITAL WEBSITE, ALONG WITH THE APPLICATION, IN BOTH ENGLISH AND SPANISH. IN ADDITION, ALL INPATIENTS WHO ARE RESIDENTS OF PENNSYLVANIA ARE PROVIDED PERSONAL ASSISTANCE IN THE COMPLETION OF THE MEDICAL ASSISTANCE APPLICATION. AS PART OF THE DISCHARGE PROCESS IN THE EMERGENCY DEPARTMENT, ALL UNINSURED PATIENTS ARE SCREENED FOR CHARITY CARE ELIGIBILITY UNDER THE HOSPITAL POLICY, AND IF APPROPRIATE, PROVIDED ASSISTANCE IN APPLYING FOR MEDICAID OR OBTAINING INSURANCE THROUGH HEALTHCARE.GOV. LASTLY, INFORMATION ABOUT FINANCIAL ASSISTANCE IS INCLUDED ON THE PATIENT BILLING STATEMENTS. PROGRAMS DISCUSSED INCLUDE THE PENNSYLVANIA STATE MEDICAID PROGRAM (MEDICAL ASSISTANCE), HOSPITAL CHARITY CARE PROGRAM, AND FUNDS AVAILABLE THROUGH HOSPITAL ENDOWMENT FUNDS.
PART VI, LINE 6:	UPMC MEMORIAL IS PART OF UPMC PINNACLE, A FULLY INTEGRATED, AFFILIATED HEALTH CARE SYSTEM. THE SYSTEM IS COMPRISED OF ELEVEN WHOLLY OWNED EXEMPT ENTITIES AS WELL AS A VARIETY OF AFFILIATED JOINT VENTURES. THE ORGANIZATION'S MISSION IS TO MAINTAIN AND IMPROVE THE HEALTH AND QUALITY OF LIFE FOR EVERYONE IN CENTRAL PENNSYLVANIA. UPMC PINNACLE IS ENGAGED IN AND CONDUCTS CHARITABLE, EDUCATIONAL, AND SCIENTIFIC ACTIVITIES THROUGH THE SUPPORT AND BENEFIT OF UPMC PINNACLE FOUNDATION, AND PROVIDES MANAGEMENT AND CONSULTATIVE SERVICES TO AFFILIATED ENTITIES. PINNACLE HEALTH MEDICAL SERVICES AND REGIONAL PHYSICIANS ARE PRIMARILY ENGAGED IN THE PROVISION OF PHYSICIAN SERVICES TO SUPPORT AND ENHANCE THE SERVICES WITHIN UPMC PINNACLE. THE UPMC PINNACLE CARDIOVASCULAR INSTITUTE IS ENGAGED IN PROVIDING COMPREHENSIVE CARDIAC CARE, INCLUDING TECHNOLOGICAL ADVANCES, TO PROVIDE THE BEST CLINICAL OUTCOMES TO THE COMMUNITY. COMMUNITY LIFE TEAM IS ENGAGED IN PROVIDING COMMUNITY BASED, EFFICIENT AND COST EFFECTIVE MEDICAL TRANSPORT SERVICES, PRE-HOSPITAL EMERGENCY MEDICAL SERVICES FOR THE RESIDENTS AND COMMUNITIES OF THE CENTRAL PENNSYLVANIA YORK REGIONS.PINNACLE HEALTH VENTURES, INC. WAS FORMED IN 2012 TO CONSOLIDATE VARIOUS ENTITIES THAT FUNCTION IN SUPPORT OF THE UPMC PINNACLE NETWORK. CURRENTLY INCLUDED IN VENTURES ARE PINNACLE HEALTH IMAGING, MEDCARE SUSQUEHANNA VALLEY, PINNACLE HEALTH ALLBETTERCARE, AND MEDICAL ARTS BUILDING. UNITED CENTRAL PENNSYLVANIA RECIPROCAL RISK RETENTION GROUP IS A WHOLLY OWNED, FOR PROFIT, VERMONT CAPTIVE INSURANCE COMPANY OPERATING FOR THE BENEFIT OF UPMC PINNACLE.UPMC PINNACLE AND ITS AFFILIATES ARE ACTIVELY INVOLVED IN THE CENTRAL PENNSYLVANIA REGION THROUGH VARIOUS CHARITY AND COMMUNITY BENEFIT ACTIVITIES.
PART VI, LINE 7, REPORTS FILED WITH STATES	PA
PART VI, LINE 2, 4, AND 5:	THROUGH A RIGOROUS CHNA METHODOLOGY, UPMC HOSPITALS IDENTIFIED FOUR MAJOR THEMES REPRESENTING THE SIGNIFICANT HEALTH NEEDS IN THEIR COMMUNITIES: CHRONIC DISEASE MANAGEMENT; BEHAVIORAL HEALTH; ACCESS TO CARE AND NAVIGATING RESOURCES; AND PREVENTION AND COMMUNITY-WIDE HEALTHY LIVING. THE HOSPITALS DEVELOPED STRATEGIC IMPLEMENTATION PLANS TO ADDRESS THESE ISSUES, AS OUTLINED IN THEIR CHNA DOCUMENTS AND COMMUNITY HEALTH STRATEGIC PLANS-SEE SECTION IV OF EACH CHNA REPORT: WWW.UPMC.COM/ABOUT/COMMUNITY-COMMITMENT/COMMUNITY-HEALTH-NEEDS-ASSESSMENTBUILDING ON PREVIOUS CHNAS, THE 2022 CHNA PROVIDED AN OPPORTUNITY FOR UPMC TO RE-ENGAGE WITH COMMUNITY STAKEHOLDERS IN A RIGOROUS STRUCTURED PROCESS GUIDED BY PUBLIC HEALTH EXPERTS. AN ONGOING OBJECTIVE OF THE CHNA EFFORTS IS TO HELP ALIGN COMMUNITY BENEFIT PROGRAMS AND RESOURCES WITH COMMUNITY HEALTH NEEDS. UPMC ACTIVELY ENGAGED ITS HOSPITALS, BOARDS, COMMUNITY STAKEHOLDERS, AND PUBLIC HEALTH EXPERTS TO IDENTITY COMMUNITY HEALTH NEEDS AND DETERMINE HOW TO COLLABORATE MOST EFFECTIVELY TO ADDRESS THOSE NEEDS. THE ORGANIZATION SOLICITED AND TOOK INTO ACCOUNT INPUT FROM PERSONS WHO REPRESENT THE BROAD INTERESTS OF THE COMMUNITY. IN MAY THROUGH JUNE 2021, PITT PUBLIC HEALTH SURVEYED COMMUNITY LEADERS AND STAKEHOLDERS SPECIFIC TO EACH HOSPITAL'S LOCAL COMMUNITY, AS WELL AS A SYSTEM-WIDE PANEL OF REGIONAL STAKEHOLDERS. IN PARTNERSHIP WITH PITT PUBLIC HEALTH, UPMC REFINED THE COMMUNITY SURVEY TO INCORPORATE EMERGING AREAS OF EXPLORATION WITHIN THE PUBLIC HEALTH FIELD (E.G., SHORT-AND LONG-TERM EFFECTS OF COVID-19 AND HEALTH DISPARITIES). THE SURVEY WAS EXTENDED TO A TOTAL OF 2,868 COMMUNITY PARTICIPANTS FROM 28 HOSPITAL COMMUNITIES. MORE THAN 1,100 INDIVIDUALS PARTICIPATED IN THE SURVEY. PARTICIPANTS INCLUDED LEADERS OR MEMBERS OF MEDICALLY UNDERSERVED, LOW-INCOME, MINORITY POPULATIONS, AND POPULATIONS WITH CHRONIC DISEASE; REPRESENTATIVES FROM PUBLIC HEALTH DEPARTMENTS OR GOVERNMENTAL AGENCIES SERVING COMMUNITY HEALTH; MEDICAL STAFF LEADERS WHO HAVE A UNIQUE PERSPECTIVE AND VIEW OF THE COMMUNITY; AND OTHER STAKEHOLDERS IN COMMUNITY HEALTH, SUCH AS CONSUMER ADVOCATES, NONPROFIT AND COMMUNITY-BASED ORGANIZATIONS, LOCAL SCHOOL DISTRICTS, GOVERNMENT ORGANIZATIONS, AND HEALTH CARE PROVIDERS. THREE-QUARTERS OF INDIVIDUALS WHO COMPLETED THE SURVEY SELF-IDENTIFIED AS BEING A REPRESENTATIVE OR MEMBER OF A MEDICALLY UNDERSERVED, MINORITY OR LOW-INCOME POPULATIONS.UPMC USED THE COMMUNITY INPUT TO DEVELOP STRATEGIC PLANS FOR EACH OF ITS LICENSED HOSPITALS TO ADDRESS SIGNIFICANT COMMUNITY HEALTH NEEDS. IMPORTANTLY, THESE PLANS ADDRESS LOCAL COMMUNITY NEEDS NOT ONLY AT THE HOSPITAL LEVEL, BUT ALSO INCLUDE EFFORTS UNDERTAKEN IN PARTNERSHIP WITH OTHER UPMC HOSPITALS, EXTERNAL ORGANIZATIONS, AND THE LARGER UPMC SYSTEM. KEY THEMES THAT EMERGED AT UPMC HOSPITALS CAN BE GROUPED INTO FOUR BROAD CATEGORIES-CHRONIC DISEASE MANAGEMENT, BEHAVIORAL HEALTH, ACCESS TO CARE AND NAVIGATING RESOURCES, AND PREVENTION AND COMMUNITY-WIDE HEALTHY LIVING. THE 2022-2025 IMPLEMENTATION PLANS INCLUDE HEALTH EQUITY PROMOTING PROGRAMS AND INITIATIVES WHICH HELP ADRESS SOCIOECONOMIC AND OTHER FACTORS THAT MAY CONTRIBUTE TO HEALTH DISPARITIES. THE 2022 CHNA REPORTS AND 2022-2025 STRATEGIC PLANS FOR EACH UPMC HOSPITAL CAN BE FOUND ON UPMC'S WEBSITE: WWW.UPMC.COM/ABOUT/COMMUNITY-COMMITMENT/COMMUNITY-HEALTH-NEEDS-ASSESSMENTIMPLEMENTATION PLANS DEVELOPED BY UPMC HOSPITALS DRAW SUPPORT FROM AN ARRAY OF ACTIVE AND ENGAGED COMMUNITY PARTNERS, AS WELL AS FROM THE LARGER UPMC SYSTEM, AND INCLUDE HUNDREDS OF INITIATIVES, UTILIZING BOTH EVIDENCE-BASED NATIONALLY RECOGNIZED PROGRAMS AND INTERNALLY DESIGNED PILOT PROGRAMS. THE BOARD OF DIRECTORS AT EACH UPMC HOSPITAL REGULARLY MONITORS THE PROGRESS OF THE COMMUNITY HEALTH IMPROVEMENT PLANS. UPMC HOSPITALS MADE MEASURABLE PROGRESS IN ALL AREAS IDENTIFIED THROUGH THE CHNA PROCESS. IN SOME CASES, UPMC HOSPITALS IMPROVED AND EXPANDED EXISTING PROGRAMS-REACHING OUT NOT ONLY TO MORE PEOPLE, BUT ALSO TARGETING PEOPLE WHO COULD BENEFIT MOST. UPMC ALSO DEVELOPED NEW PROGRAMS AND INITIATIVES, WHICH REQUIRED CREATING OPERATING INFRASTRUCTURE, AND ESTABLISHING GOALS AND ASSESSMENT TOOLS. PARTNERSHIPS WITH OTHER COMMUNITY ORGANIZATIONS WERE DEVELOPED AND ENHANCED TO BETTER COORDINATE RESOURCES. ON APRIL 25, 2022, THE UPMC MEMORIAL GOVERNING BODY ADOPTED AN IMPLEMENTATION PLAN TO ADDRESS THE SIGNIFICANT HEALTH NEEDS IDENTIFIED IN THE 2022 CHNA: BEHAVIORAL HEALTH, ACCESS TO CARE AND NAVIGATING RESOURCES, AND PREVENTION AND COMMUNITY-WIDE HEALTHY LIVING. THE HOSPITAL IS SUPPORTING THE PRIORITY AREAS WITH INTERNAL RESOURCES AND BY STRENGTHENING COLLABORATIONS WITH COMMUNITY PARTNERS. UPMC MEMORIAL IS MAKING MEASURABLE PROGRESS TO ADDRESS COMMUNITY HEALTH NEEDS.ENHANCING ACCESS TO BEHAVIORAL HEALTH SERVICES: UPMC MEMORIAL IS WORKING TO INCREASE THE CONVENIENCE AND ACCESSIBILITY OF BEHAVIORAL HEALTH CARE SERVICES. FOR EXAMPLE, THE HOSPITAL IS LEVERAGING ITS CONNECTION TO UPMC WESTERN PSYCHIATRIC HOSPITAL AND UTILIZING TELEPSYCHIATRY SERVICES TO PROVIDE PATIENTS IN THE EMERGENCY DEPARTMENT WITH TIMELY BEHAVIORAL HEALTH VIRTUAL EVALUATIONS. BETWEEN JULY 2023 AND DECEMBER 2023, MORE THAN 40 INDIVIDUALS RECEIVED TELEPSYCHIATRY SERVICES IN THE HOSPITAL'S EMERGENCY DEPARTMENT. TO HELP IMPROVE ACCESS TO MEDICATION-ASSISTED TREATMENT (MAT) FOR PATIENTS WITH SUBSTANCE USE DISORDER, UPMC MEMORIAL PARTNERS WITH THE CENTER FOR ADDICTION RECOVERY AT UPMC IN CENTRAL PA. TO HOST THE MAT MOBILE UNIT FOR THE LOCAL COMMUNITY. MAT PROVIDES MEDICATIONS, IN COMBINATION WITH COUNSELING AND BEHAVIORAL THERAPIES, TO TREAT ADDICTION TO OPIOIDS. THIS MAT MOBILE UNIT REDUCES TRANSPORTATION BARRIERS TO TREATMENT FOR PATIENTS WITH SUBSTANCE USE DISORDERS, ALLOWING THEM TO RECEIVE WEEKLY MAT SERVICES IN YORK. THE MAT MOBILE UNIT SAW MORE THAN 200 PATIENT ENCOUNTERS IN YORK FROM JULY 2022 TO DECEMBER 2023.
PART VI, LINE 2, 4, AND 5 CONT'D:	EXPANDING LOCAL ACCESS TO SPECIALTY CARE: OVER THE LAST THREE YEARS, UPMC MEMORIAL FOCUSED ON PROVIDER RECRUITMENT AND LEVERAGED UPMC'S SYSTEM-WIDE RESOURCES TO BRING ADVANCED, HIGH-QUALITY CARE CLOSER TO HOME. TO IMPROVE LOCAL ACCESS TO SPECIALTY CARE, UPMC MEMORIAL WORKED TO RECRUIT AND RETAIN SPECIALTY PROVIDERS IN THE REGION. SINCE JULY 2022, UPMC MEMORIAL SUCCESSFULLY RECRUITED 26 NEW PROVIDERS ACROSS A RANGE OF SPECIALTIES, INCLUDING ENDOCRINOLOGY, GENERAL SURGERY, OBSTETRICS AND GYNECOLOGY, AND ONCOLOGY. UPMC MEMORIAL ALSO CONTINUED TO OFFER TELEHEALTH SPECIALTY SERVICES TO PROVIDE MORE EFFICIENT AND EFFECTIVE DIAGNOSES AND TREATMENT OPTIONS. ADDITIONALLY, IN 2023, UPMC MEMORIAL JOINED A REGIONAL EFFORT TO LAUNCH FAST PASS, AN AUTOMATED WAITLIST FOR MORE THAN 400 DEPARTMENTS. THIS INITIATIVE RESULTED IN 2,600 SPECIALTY APPOINTMENTS BEING MOVED UP BY APPROXIMATELY TWO MONTHS. BRIDGING GAPS TO IMPROVE CARE COORDINATION: UPMC MEMORIAL PROVIDES MEDICAL CARE TO PATIENTS TO HELP BRIDGE THE GAP BETWEEN A PATIENT'S DISCHARGE FROM THE HOSPITAL AND FOLLOW-UP APPOINTMENTS WITH THEIR DOCTOR. IN 2023, UPMC'S COMMUNITY PARAMEDICINE PROGRAM EXPANDED TO SERVE THE YORK REGION. ACTING AS A LINK BETWEEN THE PATIENT AND THE DOCTOR, UPMC'S PARAMEDICS PERFORM PHYSICAL ASSESSMENTS, COLLECT VITALS, MAKE SURE PATIENTS ARE TAKING THEIR CORRECT MEDICATIONS, COMPLETE HOME SAFETY CHECKS, AND TEACH PATIENTS ABOUT LONG-TERM ILLNESSES AND DISEASES. CONNECTING PEOPLE IN NEED WITH RESOURCES AND SUPPORT: IN MAY 2024, UPMC'S STREET MEDICINE TEAM AND COMMUNITY HEALTH WORKER ROLES BEGAN SERVING UPMC MEMORIAL'S COMMUNITY-REACHING OUT TO HOMELESS INDIVIDUALS IN NEED OF MEDICAL CARE AND SUPPORT SERVICES.PROMOTING PREVENTION AND COMMUNITY-WIDE HEALTHY LIVING: UPMC MEMORIAL CONTINUES TO ADDRESS NUTRITION AND PHYSICAL ACTIVITY THROUGH OUTREACH AND EDUCATION EFFORTS IN PARTNERSHIP WITH LOCAL COMMUNITY ORGANIZATIONS. THE GOAL IS TO PROMOTE HEALTH AND REDUCE CHRONIC DISEASE RISK THROUGH THE CONSUMPTION OF HEALTHFUL DIETS AND ACHIEVEMENT AND MAINTENANCE OF HEALTHY BODY WEIGHT. THE STRATEGY IS TO PROVIDE EDUCATIONAL LEARNING OPPORTUNITIES TO A VARIETY OF AGE GROUPS AND POPULATIONS. FOR EXAMPLE, IN FISCAL YEAR 2024, NEARLY 450 CHILDREN PARTICIPATED IN THE YORK COUNTY CHILDREN'S HEALTH FAIR, WHICH INCLUDED EDUCATION ABOUT DIGITAL WELLNESS, YOUTH FIRST AID, HAND HYGIENE, AND SMOKING AND VAPING PREVENTION. IN ADDITION, UPMC MEMORIAL, IN COLLABORATION WITH UPMC HANOVER, TAUGHT 70 EASTMINSTER PRESCHOOLERS ABOUT ORAL HEALTH, PHYSICAL ACTIVITY, AND NUTRITION. THE HOSPITAL ALSO PROMOTES COMMUNITY HEALTH EDUCATION BY SPONSORING BETTER LIVING RADIO, WHICH AIRS EVERY WEEKDAY FROM 10:00 A.M. TO 11:00 A.M., ON 1280 AM AND 95.3 FM. THE HOSPITAL LEVERAGES THIS OPPORTUNITY TO EDUCATE LISTENERS IN THE COMMUNITY ABOUT HIV, TOBACCO CESSATION, PHYSICAL FITNESS, MENTAL HEALTH, WOMEN'S SERVICES, CANCER SERVICES, PRIMARY CARE, NEUROSURGERY, AND PEDIATRIC CARE.UPMC MEMORIAL'S 2022-2025 IMPLEMENTATION PLAN ALSO INCLUDES HEALTH EQUITY-PROMOTING PROGRAMS AND INITIATIVES, WHICH AIM TO HELP ADDRESS SOCIOECONOMIC AND OTHER FACTORS THAT MAY CONTRIBUTE TO HEALTH DISPARITIES. FOR EXAMPLE, THE HOSPITAL IS WORKING TO ADDRESS LANGUAGE BARRIERS TO CARE BY ENHANCING TRANSLATION SERVICES TO PROVIDE LINGUISTICALLY AND CULTURALLY APPROPRIATE AND RESPECTFUL HEALTH CARE. BETWEEN JULY 2022 AND DECEMBER 2023, NEARLY 8,500 PEOPLE UTILIZED TRANSLATION SERVICES AT UPMC MEMORIAL. IN ADDITION, UPMC MEMORIAL CONTINUES TO OFFER TRANSPORTATION ASSISTANCE TO HELP PATIENTS IN NEED GET TO AND FROM MEDICAL APPOINTMENTS. FOR DETAILED INFORMATION ON UPMC'S COMMUNITY BENEFITS EFFORTS, SEE THE ORGANIZATION'S COMMUNITY BENEFITS REPORT, AVAILABLE AT:WWW.UPMC.COM/ABOUT/COMMUNITY-COMMITMENT

Schedule H (Form 990) 2023

Additional Data

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Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization
UPMC MEMORIAL

Employer identification number
82-0912090

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) CULTURAL ALLIANCE OF YORK COUNTY 14 WEST MARKET STREET YORK,PA17401	23-2992925	501(C)(3)	10,000	GENERAL SUPPORT
(2) WHITE ROSE LEADERSHIP INSTITUTE 144 ROOSEVELT AVE STE 206 YORK,PA17401	83-1246505	501(C)(3)	10,000	STRETCH POOL SPONSORSHIP
(3) YMCA OF YORK AND YORK COUNTY 90 N NEWBERRY ST YORK,PA17401	23-1352600	501(C)(3)	7,500	ECONOMIC ALLIANCE SUPPORTER
(4) YORK COUNTY FOOD BANK 254 W PRINCESS ST 3881 YORK,PA17401	23-2452484	501(C)(3)	14,900	GENERAL SUPPORT
(5) PAPPUS HOUSE 253 CHERRY STREET YORK,PA17402	45-2869258	501(C)(3)	10,000	LANTERNS OF LIGHT SPONSOR
(6) PINK POWER 10 BENTZEL MILL ROAD YORK,PA17404	82-2668598	501(C)(3)	10,000	GENERAL SUPPORT
(7) UPMC PINNACLE FOUNDATION PO BOX 8700 HARRISBURG,PA171058700	22-2691718	501(C)(3)	22,254	GENERAL SUPPORT
(8) WORKING PROGRESS 119 EAST PHILADELPHIA ST YORK,PA17401	81-4966002		13,900	GENERAL SUPPORT
(9) YMCA OF CARLISLE 311 S WEST ST CARLISLE,PA17013	23-1386198	501(C)(3)	40,000	GENERAL SUPPORT

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2023

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
PART I, LINE 2:	THE ORGANIZATION SUPPORTS COMMUNITY-BASED PROGRAMS THAT SUPPORT THE MISSION OF UPMC PINNACLE. CONTRIBUTIONS ARE GIVEN FREELY AND USE OF FUNDS IS NOT MONITORED ONCE THE MONIES ARE DISBURSED.

Schedule I (Form 990) 2023

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Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic

Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic

Attach to Form 990.
medium right arrow graphic

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

UPMC MEMORIAL

Employer identification number

82-0912090

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed on Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes on Line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain .....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked on Line 1a? ....

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed on Form 990, Part VII, Section A, line 1a, with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? .............

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Yes

Participate in, or receive payment from, an equity-based compensation arrangement? .........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ....................

Any related organization? .......................

If "Yes," on line 5a or 5b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ..................

Any related organization? ......................

If "Yes," on line 6a or 6b, describe in Part III.

For persons listed on Form 990, Part VII, Section A, line 1a, did the organization provide any nonfixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Yes

Were any amounts reported on Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III ..........................

If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2023

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported on Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.
Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(B) Breakdown of W-2, 1099-MISC compensation, and/or 1099-NEC			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation in column (B) reported as deferred on prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)
1DAVID GIBBONS PRESIDENT	(i) (ii)	0 ------------- 574,656	0 ------------- 500,000	0 ------------- 131,884	0 ------------- 126,712	0 ------------- 13,781	0 ------------- 1,347,033	0 ------------- 74,725
2PHILIP W GUARNESCHELLI FMR PRESIDENT AND CEO (R 9/22)	(i) (ii)	0 ------------- 0	0 ------------- 293,412	0 ------------- 834,683	0 ------------- 0	0 ------------- 24,232	0 ------------- 1,152,327	0 ------------- 0
3TROY MORITZ DO DIRECTOR (R 6/24)	(i) (ii)	0 ------------- 568,685	0 ------------- 318,014	0 ------------- 4,791	0 ------------- 28,104	0 ------------- 10,251	0 ------------- 929,845	0 ------------- 0
4LOUIS BAVERSO PRESIDENT & COO (R 9/23)	(i) (ii)	0 ------------- 320,681	0 ------------- 440,000	0 ------------- 24,922	0 ------------- 26,400	0 ------------- 39,383	0 ------------- 851,386	0 ------------- 22,500
5THOMAS NICHOLSON MD DIRECTOR	(i) (ii)	0 ------------- 772,524	0 ------------- 0	0 ------------- 3,588	0 ------------- 27,983	0 ------------- 10,322	0 ------------- 814,417	0 ------------- 0
6ANTHONY GUARRACINO DO DIRECTOR	(i) (ii)	0 ------------- 404,240	0 ------------- 69,396	0 ------------- 6,766	0 ------------- 24,560	0 ------------- 10,594	0 ------------- 515,556	0 ------------- 0
7CHRISTINE MILLER ESQ SECRETARY/ASSOC. COUNSEL	(i) (ii)	0 ------------- 234,850	0 ------------- 190,000	0 ------------- 3,037	0 ------------- 51,414	0 ------------- 25,617	0 ------------- 504,918	0 ------------- 1,368
8MICHELLE DEL PIZZO PRESIDENT, UPMC MEMORIAL	(i) (ii)	291,231 ------------- 0	85,000 ------------- 0	1,998 ------------- 0	28,500 ------------- 0	32,408 ------------- 0	439,137 ------------- 0	0 ------------- 0
9GREG MITSTIFER CFO & TREASURER	(i) (ii)	0 ------------- 215,976	0 ------------- 34,900	0 ------------- 406	0 ------------- 15,611	0 ------------- 32,005	0 ------------- 298,898	0 ------------- 0
10JOHN HICKEY DIRECTOR	(i) (ii)	0 ------------- 210,101	0 ------------- 42,000	0 ------------- 2,886	0 ------------- 17,787	0 ------------- 24,162	0 ------------- 296,936	0 ------------- 0
11REBECCA BRUCE SR. DIR. - MEMORIAL ASC	(i) (ii)	236,960 ------------- 0	0 ------------- 0	909 ------------- 0	18,491 ------------- 0	34,844 ------------- 0	291,204 ------------- 0	0 ------------- 0
12AMANDA MORGAN ASSISTANT TREASURER	(i) (ii)	0 ------------- 199,043	0 ------------- 34,900	0 ------------- 361	0 ------------- 14,998	0 ------------- 26,707	0 ------------- 276,009	0 ------------- 0
13JOSEPH IANDOLO VP, OPERATIONS	(i) (ii)	194,270 ------------- 0	52,000 ------------- 0	688 ------------- 0	15,541 ------------- 0	13,122 ------------- 0	275,621 ------------- 0	0 ------------- 0
14KERRY MALONEY ASSISTANT SECRETARY	(i) (ii)	0 ------------- 152,360	0 ------------- 45,000	0 ------------- 1,416	0 ------------- 7,633	0 ------------- 37,309	0 ------------- 243,718	0 ------------- 0
15WESLEY GLAUDIN PHARMACIST	(i) (ii)	191,872 ------------- 0	1,763 ------------- 0	1,128 ------------- 0	17,107 ------------- 0	21,640 ------------- 0	233,510 ------------- 0	0 ------------- 0
16KRISTOFER RIVERS DIRECTOR, PHARMACY OPERATIONS	(i) (ii)	187,571 ------------- 0	0 ------------- 0	211 ------------- 0	12,338 ------------- 0	32,454 ------------- 0	232,574 ------------- 0	0 ------------- 0

Schedule J (Form 990) 2023

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II. Also complete this part for any additional information.

Return Reference	Explanation
PART I, LINE 3	UPMC MEMORIAL RELIES ON UPMC PINNACLE, A RELATED ORGANIZATION, TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CEO. METHODS USED TO ESTABLISH COMPENSATION BY THE RELATED ORGANIZATION INCLUDE: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - COMPENSATION SURVEY OR STUDY - APPROVAL BY THE COMPENSATION COMMITTEE OF THE BOARD
PART I, LINES 4A-B	PHILIP GUARNESCHELLI, PRESIDENT AND CEO, RECEIVED A SEVERANCE PAYMENT IN THE AMOUNT OF $782,433 IN CALENDAR YEAR 2023 RELATED TO HIS DEPARTURE FROM THE ORGANIZATION. ALL PERSONS PARTICIPATING IN A SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN ARE DISCLOSED IN SCHEDULE J WITH CORRESPONDING AMOUNTS DISCLOSED WITHIN THE TOTAL AMOUNT IN SCHEDULE J COLUMN C "RETIREMENT AND OTHER DEFERRED COMPENSATION". DUE TO RESTRICTIONS IMPOSED BY THE INTERNAL REVENUE CODE ("CODE"), CERTAIN OFFICERS AND KEY EMPLOYEES ARE LIMITED IN THE AMOUNT OF BENEFITS WHICH MAY BE RECEIVED UNDER A TAX QUALIFIED RETIREMENT PROGRAM. LIKE MANY EMPLOYERS, UPMC SUPPLEMENTS ITS RETIREMENT BENEFITS THROUGH A SUPPLEMENTAL RETIREMENT PROGRAM. THE SUPPLEMENTAL RETIREMENT PROGRAM IS SUBJECT TO MULTI YEAR VESTING WHICH PLACES THE OFFICERS AND KEY EMPLOYEES' RETIREMENT BENEFIT AT RISK OF FORFEITURE IF THE VESTING REQUIREMENTS ARE NOT SATISFIED. ONCE VESTED HOWEVER, PROVISIONS OF THE CODE REQUIRE THAT THE VESTED AMOUNTS BE REPORTED ON THE FORM 990 AND THE VESTED OFFICER OR KEY EMPLOYEE INCLUDE IN CURRENT INCOME THE VALUE OF HER OR HIS SUPPLEMENTAL RETIREMENT BENEFIT. NOTWITHSTANDING THE TAX REQUIREMENT TO RECOGNIZE THE VESTED AMOUNT OF THE SUPPLEMENTAL RETIREMENT BENEFIT AS CURRENT INCOME FOR FICA TAXATION AND REPORTING PURPOSES, THIS BENEFIT, WHICH GENERALLY HAS BEEN EARNED OVER HER OR HIS ENTIRE CAREER, HAS NOT AND WILL NOT BE DISTRIBUTED UNTIL THE OFFICER OR KEY EMPLOYEE RETIRES OR SEPARATES FROM SERVICE FROM UPMC AND SATISFIED THE NON-COMPETE PROVISION OF THEIR EMPLOYMENT AGREEMENT AND/OR SATISFY A POST-RETIREMENT SEPARATION AGREEMENT. THE SUPPLEMENTAL RETIREMENT PROGRAM PROVIDES FOR THE CURRENT DISTRIBUTION OF ONLY THE AMOUNT NECESSARY TO SATISFY ANY INCOME TAX LIABILITY RESULTING FROM THE VESTING DURING ACTIVE EMPLOYMENT. FINALLY, IT SHOULD BE NOTED THAT IN ACCORDANCE WITH IRS INSTRUCTIONS, A SUBSTANTIAL PORTION OF THE AMOUNT REPORTED ON THE FORM 990 ATTRIBUTABLE TO SUPPLEMENTAL RETIREMENT PROGRAM VESTING HAS BEEN REPORTED IN PREVIOUSLY FILED FORMS 990.
PART I, LINE 7	UPMC PROVIDES INCENTIVE COMPENSATION AS PART OF ITS TOTAL COMPENSATION PROGRAM FOR OFFICERS AND KEY EMPLOYEES. THIS COMPONENT IS BASED UPON THE ACCOMPLISHMENT OF PREDETERMINED PERFORMANCE GOALS AND OBJECTIVES WHICH FOCUS ON THE ACHIEVEMENT OF MULTIPLE ANNUAL AND THREE YEAR INDIVIDUAL AND GROUP PERFORMANCE CRITERIA IN THE CONTEXT OF APPROPRIATE RISK TAKING. THESE CRITERIA DIRECTLY SUPPORT UPMC'S MISSION AND INCLUDE: PATIENT QUALITY AND SATISFACTION, COMMUNITY BENEFITS, OPERATIONAL AND FINANCIAL STRENGTH, LEADERSHIP DEVELOPMENT, AND STRATEGIC BUSINESS INITIATIVES AMONG OTHERS.

Schedule J (Form 990) 2023

Additional Data

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SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

UPMC MEMORIAL

Employer identification number

82-0912090

Return Reference	Explanation
PART III, LINE 4A:	UPMC IN CENTRAL PA ENCOMPASSES SEVEN ACUTE CARE HOSPITALS WITH 1,226 LICENSED BEDS, AND ALSO OFFERS THE HELEN M. SIMPSON REHAB HOSPITAL, A 55-BED INPATIENT REHAB HOSPITAL JOINTLY OWNED WITH SELECT MEDICAL. UPMC IN CENTRAL PA OFFERS ACCESS TO MORE THAN 200 OUTPATIENT LOCATIONS, INCLUDING PRIMARY AND SPECIALTY CARE, UPMC URGENT CARE CENTERS, AND UPMC HILLMAN CANCER CENTERS. UPMC HAS MORE THAN 13,000 EMPLOYEES, INCLUDING MORE THAN 3,100 PHYSICIANS AND ALLIED HEALTH PROFESSIONALS. DURING FISCAL YEAR 2024 (JULY 2023 - JUNE 2024), UPMC IN CENTRAL PA ADMITTED MORE THAN 53,500 INPATIENTS, RECORDED 267,900 INPATIENT DAYS, 239,000 EMERGENCY ROOM VISITS, 1.5 MILLION OUTPATIENT VISITS, 56,000 SURGERIES, 5,600 BIRTHS/DELIVERIES, 77 TRANSPLANTS AND IT PARTICIPATED IN MORE THAN 400 CLINICAL TRIALS. UPMC IN CENTRAL PA'S MEMBER ORGANIZATIONS PROVIDED CHARITY CARE AND OTHER UNCOMPENSATED CARE, INCLUDING MEDICAID AND MEDICARE SHORTFALLS, AT A COST IN EXCESS OF $406,000,000. THE COMMUNITIES SERVED BY UPMC IN CENTRAL PA'S MEMBER ORGANIZATIONS ARE IN AN ECONOMICALLY DISTRESSED AND MEDICALLY UNDERSERVED AREA. IN THE YEAR ENDED JUNE 30, 2024, UPMC IN CENTRAL PA'S MEMBER ORGANIZATIONS PROVIDED COMMUNITY SERVICE PROGRAMS AND OTHER FUNDING AT A COST OF APPROXIMATELY $49,600,000 AND FUNDING FOR EDUCATION AND RESEARCH AT A COST OF APPROXIMATELY $30,200,000. BASED IN MANCHESTER TOWNSHIP, YORK, PA, THE STATE-OF-THE-ART UPMC MEMORIAL FEATURES 104 BEDS AND PRIVATE ROOMS IN A MODERN FIVE-LEVEL DESIGN. UPMC MEMORIAL FEATURES: -WORLD-CLASS CARDIOLOGY AND VASCULAR SERVICES WITH THE UPMC HEART AND VASCULAR INSTITUTE. -A COMPREHENSIVE REFLUX PROGRAM TO TREAT PATIENTS SUFFERING WITH GASTROESOPHAGEAL REFLUX DISEASE (GERD). -THE REGION'S LEADING LABOR AND DELIVERY SERVICES WITH A LEVEL II NEONATAL INTENSIVE CARE UNIT (OPENED IN FEBRUARY 2020). -ACUTE AND EMERGENCY MEDICAL CARE -SURGICAL SERVICES. NEXT TO THE HOSPITAL IS THE FIVE-LEVEL OUTPATIENT SERVICES BUILDING FEATURING: -UPMC HILLMAN CANCER CENTER -AMBULATORY SURGERY -OUTPATIENT IMAGING -WOMEN'S IMAGING SUITE -SLEEP LAB -INFUSION CENTER -CARDIAC REHABILITATION U.S. NEWS & WORLD REPORT NAMED UPMC MAGEE-WOMENS AT UPMC MEMORIAL AS A 2025 HIGH PERFORMING HOSPITALS FOR MATERNITY CARE. ADDITIONALLY, UPMC MEMORIAL EARNED AMERICAN COLLEGE OF CARDIOLOGY'S NCDR CHEST PAIN-MI REGISTRY PLATINUM PERFORMANCE ACHIEVEMENT AWARD FOR 2024. IN 2024, UPMC MEMORIAL CONTINUED TO INCREASE ACCESS TO CARE. IT ADDED A XI DAVINCI ROBOT AT UPMC LEADER ASC. UPMC CENTRAL PA WEIGHT MANAGEMENT SERVICE ALSO STARTED LOW ACUITY BARIATRIC SURGERY AT UPMC MEMORIAL. UPMC HEART AND VASCULAR INSTITUTE SUCCESSFULLY INCREASED ACCESS FOR CARDIAC DIAGNOSTIC TESTING AND EXPANDED ACCESS BY LAUNCHING A CARDIAC SURGERY SATELLITE CLINIC AT UPMC MEMORIAL. ADDITIONALLY, UPMC MEMORIAL SLEEP CENTER EXPANDED TO INCLUDE PEDIATRIC SERVICES. UPMC MEMORIAL HAS MORE THAN 770 EMPLOYEES AND OFFERS ACCESS TO OUTPATIENT LOCATIONS WHICH INCLUDE PRIMARY AND SPECIALTY CARE OFFICES, UPMC URGENT CARE CENTERS, AND UPMC HILLMAN CANCER CENTERS. DURING FISCAL YEAR 2024 (JULY 2023 - JUNE 2024), UPMC MEMORIAL ADMITTED 5,600 INPATIENTS AND RECORDED MORE THAN 28,700 INPATIENT DAYS, 36,600 EMERGENCY ROOM VISITS, 160,900 OUTPATIENT VISITS, 10,700 SURGERIES, AND 450 BIRTHS/DELIVERIES. UPMC MEMORIAL PROVIDED SERVICES TO THE COMMUNITY THROUGH CHARITABLE DONATIONS, SUBSIDIZED HEALTH AND COMMUNITY PROGRAMS, OUTREACH PROGRAMS, HEALTH SCREENINGS, EDUCATIONAL CLASSES, AND VOLUNTEER SERVICES. UPMC MEMORIAL TREATS ALL PATIENTS WITHOUT REGARD TO THEIR ABILITY TO PAY. UPMC MEMORIAL PROVIDED CHARITY CARE AND OTHER UNCOMPENSATED CARE, INCLUDING MEDICAID AND MEDICARE SHORTFALLS, AT A COST IN EXCESS OF $33,000,000. THE COMMUNITIES SERVED BY UPMC MEMORIAL ARE IN AN ECONOMICALLY DISTRESSED AND MEDICALLY UNDERSERVED AREA. IN THE YEAR ENDED JUNE 30, 2024, UPMC MEMORIAL PROVIDED COMMUNITY SERVICE PROGRAMS AND OTHER FUNDING AT A COST OF OVER $2,245,000 AND FUNDING FOR EDUCATION AND RESEARCH AT A COST OF APPROXIMATELY $19,000. UPMC MEMORIAL'S MISSION IS TO SERVE OUR COMMUNITY BY PROVIDING OUTSTANDING PATIENT CARE AND SHAPING TOMORROW'S HEALTH SYSTEM THROUGH CLINICAL AND TECHNOLOGICAL INNOVATION, RESEARCH, AND EDUCATION. UPMC WILL LEAD THE TRANSFORMATION OF HEALTH CARE. THE UPMC MODEL WILL BE NATIONALLY RECOGNIZED FOR REDEFINING HEALTH CARE BY: -PUTTING OUR PATIENTS, HEALTH PLAN MEMBERS, EMPLOYEES, AND COMMUNITY AT THE CENTER OF EVERYTHING WE DO AND CREATING A MODEL THAT ENSURES THAT EVERY PATIENT GETS THE RIGHT CARE, IN THE RIGHT WAY, AT THE RIGHT TIME, EVERY TIME. -HARNESSING OUR INTEGRATED CAPABILITIES TO DELIVER BOTH SUPERB STATE-OF-THE-ART CARE TO OUR PATIENTS AND HIGH VALUE TO OUR STAKEHOLDERS. -EMPLOYING OUR PARTNERSHIP WITH THE UNIVERSITY OF PITTSBURGH TO ADVANCE THE UNDERSTANDING OF DISEASE, ITS PREVENTION, TREATMENT, AND CURE. -SERVING THE UNDERSERVED AND DISADVANTAGED AND ADVANCING EXCELLENCE AND INNOVATION THROUGHOUT HEALTH CARE. -FUELING THE DEVELOPMENT OF NEW BUSINESSES GLOBALLY THAT ARE CONSISTENT WITH OUR MISSION AS AN ONGOING CATALYST AND DRIVER OF ECONOMIC DEVELOPMENT FOR THE BENEFIT OF THE RESIDENTS OF THE REGION. COMMUNITY HEALTH IMPROVEMENT SERVICES: UPMC MEMORIAL SERVES YORK COUNTY, TAKING HEALTH CARE BEYOND THE DOORS OF ITS HOSPITALS, CLINICS, AND OFFICES, AND BRINGING IT INTO THE REGION'S TOWNS, SCHOOLS, AND WORKPLACES. UPMC MEMORIAL'S CHARITABLE GIVING AND COMMUNITY INITIATIVES ARE MAKING A DIFFERENCE IN THE HEALTH AND WELL-BEING OF OUR NEIGHBORS. SUPPORTING AND SERVING THE COMMUNITY REMAINS A HIGH PRIORITY FOR UPMC MEMORIAL. UPMC MEMORIAL CONDUCTED COMMUNITY HEALTH NEEDS ASSESSMENTS CHNAS, IN COMPLIANCE WITH INTERNAL REVENUE CODE SECTION 501(R) REQUIREMENTS. INCORPORATING INPUT FROM COMMUNITY STAKEHOLDERS AND PUBLIC HEALTH EXPERTS, THESE ASSESSMENTS HELP IDENTIFY ACTIONS AND CREATE IMPLEMENTATION PLANS TO IMPROVE COMMUNITY HEALTH. THE HOSPITAL IS MAKING MEASURABLE PROGRESS ON EACH OF ITS HEALTH INITIATIVES, DEMONSTRATING ITS CONTINUED COMMITMENT TO IMPROVING COMMUNITY HEALTH. WE ARE PROUD TO PROVIDE SERVICES THAT DIRECTLY SUPPORT THE COMMUNITIES WE SERVE, AND TO COLLABORATE WITH AREA BUSINESSES AND ORGANIZATIONS TO INCREASE AWARENESS ON ALL ASPECTS OF HEALTH, INCLUDING OUR PRIORITIES OUTLINED IN EACH OF THE LOCALLY FOCUSED COMMUNITY HEALTH NEEDS ASSESSMENT PLANS. FROM PUBLIC HEALTH AND WELLNESS INITIATIVES TO SCHOOL HEALTH SCREENINGS, INSURANCE ENROLLMENT HELP, HOME-VISIT PROGRAMS, CHARITY CARE, AND FREE HEALTH CLASSES, UPMC MEMORIAL PROVIDES BENEFITS TO THE COMMUNITY.
FORM 990, PART V, LINE 1A:	UPMC (EIN 23-1423657), A FEDERALLY TAX EXEMPT ENTITY, THE PARENT OF A LARGE INTEGRATED DELIVERY AND FINANCING SYSTEM AND THE PARENT ENTITY OF UPMC PINNACLE WHO IS THE PARENT OF UPMC MEMORIAL, ISSUES AND FILES ALL FORM 1099S FOR UPMC MEMORIAL.
FORM 990, PART VI, SECTION A, LINE 6	THE SOLE MEMBER OF THE CORPORATION IS UPMC PINNACLE, A FEDERALLY TAX EXEMPT, STATE NONPROFIT ENTITY (EIN 25-1778658). IN SEPTEMBER 2017, UPMC PINNACLE AFFILIATED WITH UPMC, A WORLD-RENOWNED INTEGRATED HEALTHCARE DELIVERY AND FINANCING SYSTEM, THAT IS AN INTERNATIONAL LEADER IN PROVIDING CLINICAL CARE, GROUND BREAKING RESEARCH AND TREATMENTS WITH LOCATIONS IN WESTERN AND CENTRAL PENNSYLVANIA, MARYLAND, NEW YORK AND AROUND THE WORLD.
FORM 990, PART VI, SECTION A, LINE 7A	AS SOLE MEMBER OF THE ORGANIZATION, UPMC PINNACLE ELECTS THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	CERTAIN GOVERNANCE DECISIONS OF THE ORGANIZATION REQUIRE THE APPROVAL OF BOTH THE UPMC PINNACLE BOARD AND THE UPMC BOARD, AS THE SOLE MEMBER OF UPMC PINNACLE.
FORM 990, PART VI, SECTION B, LINE 11B	THE AUTHORITY AND RESPONSIBILITY FOR REVIEW OF THE FORM 990 FOR UPMC PINNACLE AND SUBSIDIARIES IS DELEGATED TO THE FINANCE COMMITTEE OF THE UPMC PINNACLE BOARD. MEMBERS ARE PROVIDED WITH A COPY OF THE FORM 990 PRIOR TO FILING AND PROVIDED OPPORTUNITY TO REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C	UPMC REQUIRES KEY EMPLOYED AND NON-EMPLOYED PERSONNEL TO COMPLY WITH ITS CONFLICT OF INTEREST POLICIES WHEN THEY ENGAGE IN UPMC-RELATED BUSINESS. PERSONS COVERED BY THE POLICIES INCLUDE: -UPMC BOARD MEMBERS, BOARD COMMITTEE MEMBERS, CORPORATE OFFICERS, AND KEY EMPLOYEES -UPMC PHYSICIANS AND NON-PHYSICIAN EMPLOYEES WHO HOLD A POSITION OF INFLUENCE -IDENTIFIED NON-EMPLOYED MEMBERS OF THE UPMC MEDICAL STAFF WHO HOLD A POSITION OF INFLUENCE OR TRUST-INDIVIDUALS CONDUCTING CLINICAL RESEARCH AT UPMC, WHETHER OR NOT THEY ARE EMPLOYED BY UPMC. THESE INDIVIDUALS ARE REQUIRED TO COMPLETE A QUESTIONNAIRE AT LEAST ANNUALLY, WHICH ALONG WITH OTHER DATA IS USED TO IDENTIFY POSSIBLE INDIVIDUAL AND INSTITUTIONAL CONFLICTS OF INTEREST. IF A POTENTIAL CONFLICT IS IDENTIFIED REGARDING A SPECIFIC UPMC ACTIVITY, THE CORPORATE COMPLIANCE DEPARTMENT, WITH THE ASSISTANCE OF THE LEGAL DEPARTMENT, EITHER DEVELOPS A WRITTEN PLAN DESIGNED TO PREVENT THE CONFLICT FROM INFLUENCING DECISIONS RELATED TO THAT ACTIVITY, OR REQUIRES THAT THE CONFLICTING RELATIONSHIP BE DIVESTED, AS APPROPRIATE. FOR EMPLOYED PERSONNEL AND NON-BOARD MEMBER, NON-EMPLOYED PERSONNEL, THE CONFLICT OF INTEREST IDENTIFICATION AND MANAGEMENT PROCESS IS ULTIMATELY OVERSEEN BY AN ETHICS AND COMPLIANCE COMMITTEE OF THE UPMC BOARD OF DIRECTORS ON BEHALF OF UPMC AND ALL ITS SUBSIDIARIES. POTENTIAL CONFLICT OF INTEREST TRANSACTIONS INVOLVING UPMC BOARD MEMBERS AND ENTITIES WITH WHICH THEY ARE AFFILIATED ARE MONITORED AND SUBJECT TO PRE-APPROVAL BY THE GOVERNANCE AND NOMINATING COMMITTEE OF THE UPMC BOARD OF DIRECTORS. IN ADDITION TO THE GENERAL CORPORATE AND BOARD POLICIES DESCRIBED ABOVE, UPMC HAS ALSO DEVELOPED AND IMPLEMENTED A SEPARATE TAX QUESTIONNAIRE DISTRIBUTED TO OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES ANNUALLY THAT SPECIFICALLY ADDRESSES DISCLOSURE REQUIREMENTS OF FORM 990.
FORM 990, PART VI, SECTION B, LINE 15	15A: THE COMPENSATION COMMITTEE OF THE UPMC PINNACLE BOARD HAS THE AUTHORITY TO DEVELOP AND MAINTAIN EXECUTIVE COMPENSATION TO BE APPROVED BY THE UPMC PINNACLE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE WILL FOLLOW A DILIGENT PROCESS THAT MEETS REGULATORY REQUIREMENTS FOR A REBUTTABLE PRESUMPTION OF REASONABLENESS AND PROMOTES EFFECTIVE GOVERNANCE OF EXECUTIVE COMPENSATION, CONSISTENT WITH THE UPMC PINNACLE COMPENSATION PHILOSOPHY. 1. FOLLOW A PROCESS THAT ESTABLISHES AND MAINTAINS A REBUTTABLE PRESUMPTION OF REASONABLENESS FOR ALL EXECUTIVES POTENTIALLY SUBJECT TO INTERMEDIATE SANCTIONS. 2. PREPARE MINUTES FOR EACH MEETING TO RECORD THE TERMS OF THE COMMITTEE'S DECISIONS AND THE PROCESS FOLLOWED IN REACHING THOSE DECISIONS. THESE MINUTES MUST INCLUDE INDICATIONS THAT THE COMMITTEE IS FOLLOWING GOOD PRACTICES IN DEALING WITH CONFLICTS OF INTEREST AND IN OBTAINING AND RELYING ON APPROPRIATE COMPARABILITY DATA ON TOTAL COMPENSATION. 3. SELECT AND DIRECTLY ENGAGE AND SUPERVISE ANY CONSULTANT HIRED BY UPMC PINNACLE TO ADVISE THE COMMITTEE ON EXECUTIVE COMPENSATION. 4. PERIODICALLY EVALUATE THE APPROPRIATENESS OF THIS CHARTER AND THE EFFECTIVENESS OF THE PROCESS THE COMMITTEE USES IN GOVERNING EXECUTIVE COMPENSATION AND REPORT THIS EVALUATION TO THE UPMC PINNACLE BOARD. 5. MONITOR CHANGES IN LAWS AND REGULATIONS PERTAINING TO EXECUTIVE COMPENSATION AND BENEFITS TO SEE THAT UPMC PINNACLE COMPLIES WITH THEM. 6. SEEK OUTSIDE REVIEW OF COMMITTEE OPERATIONS TO ENSURE COMPLIANCE WITH THE IRS REBUTTABLE PRESUMPTION OF REASONABLENESS. 7. REVIEW ACTUAL EXECUTIVE COMPENSATION AND BENEFITS PROVIDED TO CONFIRM CONSISTENCY WITH COMPENSATION AND BENEFITS APPROVED BY THE COMMITTEE. 15B: TO SUPPORT UPMC'S MISSION AND AS SET FORTH IN THE UPMC BYLAWS, THE BOARD OF DIRECTORS HAS FORMED AN EXECUTIVE COMPENSATION COMMITTEE ("COMMITTEE") AND DELEGATED TO IT THE RESPONSIBILITY FOR ESTABLISHMENT AND IMPLEMENTATION OF OFFICER AND KEY EMPLOYEE TOTAL COMPENSATION PROGRAMS. AS PART OF THIS RESPONSIBILITY THE COMMITTEE REPORTS REGULARLY TO THE BOARD OF DIRECTORS. WITH BOARD OF DIRECTORS APPROVAL, THE COMMITTEE HAS ADOPTED A FORMAL CHARTER, WHICH INCLUDES THE ESTABLISHMENT OF A COMPENSATION PHILOSOPHY AND RELATED POLICIES WITH RESPECT TO THE TOTAL COMPENSATION PAID BY UPMC TO ITS OFFICERS AND KEY EMPLOYEES. THE UPMC TOTAL COMPENSATION PROGRAM FOR OFFICERS AND KEY EMPLOYEES IS PREDICATED UPON AN INCENTIVE COMPENSATION COMPONENT. THIS COMPONENT IS BASED UPON THE ACCOMPLISHMENT OF PREDETERMINED PERFORMANCE GOALS AND OBJECTIVES WHICH FOCUS ON THE ACHIEVEMENT OF MULTIPLE ANNUAL AND THREE YEAR INDIVIDUAL AND GROUP PERFORMANCE CRITERIA IN THE CONTEXT OF APPROPRIATE RISK TAKING. THESE CRITERIA DIRECTLY SUPPORT UPMC'S MISSION AND INCLUDE: PATIENT QUALITY AND SATISFACTION, COMMUNITY BENEFITS, OPERATIONAL AND FINANCIAL STRENGTH, LEADERSHIP DEVELOPMENT, AND STRATEGIC BUSINESS INITIATIVES AMONG OTHERS. THE TOTAL COMPENSATION PROGRAM IS INTEGRATED WITH AND REINFORCES THE UPMC BUSINESS PLANNING CYCLE AS WELL AS MANAGEMENT DEVELOPMENT AND SUCCESSION PLANNING PROCESSES. IT IS THE COMMITTEE'S JUDGMENT THAT THE STRUCTURE OF THE TOTAL COMPENSATION PROGRAM IS VITAL TO, AND STRONGLY SUPPORTIVE OF, THE HIGH LEVEL OF ONGOING SUCCESS OF UPMC AND FOSTERS THE RETENTION OF CRITICAL OFFICER AND KEY EMPLOYEE TALENT. THE TOTAL COMPENSATION DETERMINATION PROCESS UTILIZED BY THE COMMITTEE IS INTENDED TO SATISFY THE "REBUTTABLE PRESUMPTION OF REASONABLENESS" AS SET FORTH IN THE REGULATIONS TO SECTION 4958 OF THE INTERNAL REVENUE CODE ("CODE"). THIS MEANS THAT COMPENSATION PROGRAMS AND LEVELS ARE APPROVED IN ADVANCE BY THE COMMITTEE WHICH IS COMPOSED ENTIRELY OF OUTSIDE DIRECTORS WHO DO NOT HAVE A CONFLICT OF INTEREST, AS DEFINED BY THE RELEVANT REGULATIONS, WITH RESPECT TO THE COMPENSATION PROGRAM AND LEVELS. THE COMMITTEE OBTAINS AND RELIES UPON A BROAD RANGE OF APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING ITS DETERMINATIONS. THE COMMITTEE THEN CONTEMPORANEOUSLY DOCUMENTS, IN FORMAL MEETING MINUTES, THE BASIS AND REASONS FOR ITS DETERMINATIONS. THE TOTAL COMPENSATION PROGRAM IS DESIGNED AND ADMINISTERED IN ACCORDANCE WITH THE UPMC BYLAWS, SOUND BUSINESS PRACTICES, THE TENETS OF COMMON LAW BUSINESS JUDGMENT AND FIDUCIARY RESPONSIBILITY AS WELL AS ADHERENCE TO ALL RELEVANT FEDERAL, STATE AND LOCAL LAWS. IN ADDITION TO CODE SECTION 4958, AS SET FORTH ABOVE, THIS INCLUDES BUT IS NOT LIMITED TO CODE SECTION 501(C)(3) AND THE APPLICABLE REGULATIONS THEREUNDER AS WELL AS ALL LAWS AND REGULATIONS PROHIBITING PRIVATE INUREMENT, PRIVATE BENEFIT TRANSACTIONS AND DISCRIMINATION. FURTHER, THE COMMITTEE HAS IDENTIFIED AND ADOPTED, AS APPROPRIATELY MODIFIED FOR UPMC, COMPENSATION PROGRAM "BEST PRACTICES" FROM THE BUSINESS WORLD (E.G. SARBANES OXLEY, SEC, ETC.). THE COMMITTEE BELIEVES THAT WHILE THESE PRACTICES ARE NOT REQUIRED IN THE TAX EXEMPT SECTOR, THEY ARE IN THE BEST INTERESTS OF THE ORGANIZATION AND FURTHER SUPPORT UPMC'S NONPROFIT MISSION. IN ACCORDANCE WITH THE ABOVE, DETERMINATION OF TOTAL COMPENSATION FOR THE CEO IS MADE EXCLUSIVELY BY THE COMMITTEE. DETERMINATION OF TOTAL COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS RECOMMENDED BY THE CEO AND SUBJECT TO REVIEW AND APPROVAL BY THE COMMITTEE. THE COMMITTEE, WHICH MEETS AT LEAST FOUR TIMES A YEAR, OBTAINS PROFESSIONAL ADVICE FROM ITS OWN EXPERTS, INCLUDING ACCOUNTANTS, EXECUTIVE COMPENSATION CONSULTANTS AND LEGAL COUNSEL.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE FOR PUBLIC INSPECTION. THE ORGANIZATION INCLUDES A COPY OF ITS FINANCIAL STATEMENTS WITH THE STATE REGISTRATION FILED WITH THE PENNSYLVANIA DEPARTMENT OF STATE, BUREAU OF CHARITABLE ORGANIZATIONS. THESE DOCUMENTS ARE A MATTER OF PUBLIC RECORD AND CAN BE VIEWED AT THE BUREAU OFFICE.
FORM 990, PART IX, LINE 11G	OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,262,306. MANAGEMENT AND GENERAL EXPENSES 262,539. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,524,845. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 4,443. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,443. LAUNDRY & LINEN SERVICES: PROGRAM SERVICE EXPENSES 943,565. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 943,565. PURCHASED LAB SERVICES: PROGRAM SERVICE EXPENSES 1,287,655. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,287,655. PURCHASED SERVICES: PROGRAM SERVICE EXPENSES 1,073,220. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,073,220. OTHER I/C LOSS TRANSFERS: PROGRAM SERVICE EXPENSES 32,426,785. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,426,785.
FORM 990, PART XI, LINE 9:	TRANSFERS TO EXEMPT AFFILIATES -35,206,502. PHLSC RETURN OF CAPITAL -1,671,203. PHLSC NET ASSET TRANSFER 1,379,867.
PART XII, LINE 2C:	UPMC HAS AN AUDIT COMMITTEE THAT IS ESTABLISHED TO ASSIST THE BOARD OF DIRECTORS IN FULFILLING ITS OVERSIGHT RESPONSIBILITIES BY MONITORING UPMC CONSOLIDATED FINANCIAL REPORTS AND OTHER FINANCIAL INFORMATION PROVIDED BY UPMC TO GOVERNMENTAL BODIES, THE PUBLIC OR OTHER EXTERNAL ENTITIES. THE UPMC'S SYSTEM OF INTERNAL CONTROLS REGARDING FINANCE, ACCOUNTING, LEGAL COMPLIANCE AND ETHICS THAT MANAGEMENT AND THE BOARD HAVE ESTABLISHED AND UPMC'S INTERNAL AUDITING, ACCOUNTING AND FINANCIAL REPORTING PROCESSES ALSO PROVIDED OVERSIGHT.
PART XII, LINE 2B:	THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PART OF A CONSOLIDATED FINANCIAL STATEMENT AUDIT PERFORMED BY EY FOR UPMC AND ALL SUBSIDIARIES. THE ENTIRE SYSTEM'S FINANCIAL STATEMENTS, OF WHICH THIS ORGANIZATION IS PART, ARE POSTED ON THE UPMC WEBSITE. (WWW.UPMC.COM) THE FINANCIAL STATEMENT AUDIT DURING THE 990 FILING PERIOD IS FOR THE CALENDAR YEAR ENDED DECEMBER 31, 2023.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2023

Open to Public Inspection

Name of the organization

UPMC MEMORIAL

Employer identification number

82-0912090

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity
(1) UPMC LEADER SURGERY CENTER LLC 1703 INNOVATION DRIVE YORK,PA17408 23-3035083	SURGERY CENTER	PA	-1,515,816	9,692,957	UPMC MEMORIAL

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)UPMC SENIOR COMMUNITIES INC 600 GRANT STREET PITTSBURGH,PA15219 25-1574736	SR LIVING	PA	501(C)(3) PUBLIC CHA	10	UPMC		No
(2)PITTSBURGH LIFETIME CARE COMMUNITY 600 GRANT STREET PITTSBURGH,PA15219 25-1335247	CCRC	PA	501(C)(3) PUBLIC CHA	10	UPMC SR COMM		No
(3)CANTERBURY PLACE 600 GRANT STREET PITTSBURGH,PA15219 25-0965334	SR LIVING	PA	501(C)(3) PUBLIC CHA	10	UPMC SR COMM		No
(4)SENECA PLACE 600 GRANT STREET PITTSBURGH,PA15219 72-1562844	SR LIVING	PA	501(C)(3) PUBLIC CHA	10	UPMC SR COMM		No
(5)SHADYSIDE HOSPITAL SUPPORTING FOUNDATION 600 GRANT STREET PITTSBURGH,PA15219 26-0303394	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(A)I	UPMC		No
(6)UPMC LEE 600 GRANT STREET PITTSBURGH,PA15219 25-0613830	INACTIVE	PA	501(C)(3) PUBLIC CHA	3	UPMC		No
(7)PITTSBURGH CARE PARTNERSHIP INC 600 GRANT STREET PITTSBURGH,PA15219 25-1753852	SR CARE MGMT	PA	501(C)(3) PUBLIC CHA	10	UPMC		No
(8)UPMC CENTER FOR HIGH VALUE HEALTH CARE 600 GRANT STREET PITTSBURGH,PA15219 45-2178782	RESEARCH	PA	501(C)(3) PUBLIC CHA	7	UPMC		No
(9)SHADYSIDE HOSPITAL FOUNDATION 532 SOUTH AIKEN AVENUE PITTSBURGH,PA15232 25-1290546	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(C)III	UPMC PRESBY		No
(10)PASSAVANT HOSPITAL FOUNDATION 9100 BABCOCK BLVD PITTSBURGH,PA15237 25-1407815	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(B)II	UPMC PASS		No
(11)NORTHWEST HOSPITAL FOUNDATION 100 FARFIELD DRIVE SENECA,PA16346 25-1483624	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(C)III	UPMC NORTHWE		No
(12)ST MARGARET FOUNDATION 600 GRANT STREET PITTSBURGH,PA15219 25-1520340	FOUNDATION	PA	501(C)(3) PUBLIC CHA	7	UPMC ST MARG		No
(13)CHILDREN'S HOSPITAL OF PITTSBURGH FND 600 GRANT STREET PITTSBURGH,PA15219 25-1865744	FOUNDATION	PA	501(C)(3) PUBLIC CHA	7	UPMC CHP		No
(14)MAGEE-WOMEN RES INST AND FOUNDATION 600 GRANT STREET PITTSBURGH,PA15219 25-1462312	FOUNDATION	PA	501(C)(3) PUBLIC CHA	7	N/A		No
(15)GREAT LAKES PHYSICIAN PRACTICE PC 600 GRANT STREET 58TH FL PITTSBURGH,PA15219 46-4186362	PHYSICIAN SRV	NY	501(C)(3) PUBLIC CHA	3	REGNL HEALTH		No
(16)HAMOT HEALTH FOUNDATION 302 FRENCH STREET ERIE,PA16507 25-1400999	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(B)II	UPMC HAMOT		No
(17)UPMCJAMESON CANCER CENTER 600 GRANT STREET 58TH FL PITTSBURGH,PA15219 20-1459415	ONCOLOGY SVC	PA	501(C)(3) PUBLIC CHA	10	UPMC JAMESON		No
(18)JAMESON CARE CENTER INC 1211 WILMINGTON AVE NEW CASTLE,PA16105 23-2871396	SR SERVICES	PA	501(C)(3) PUBLIC CHA	10	UPMC SR COMM		No
(19)LAUREL REALTY INC 32-36 CENTRAL AVENUE WELLSBORO,PA16901 23-1403678	REAL STATE	PA	501(C)(2) TITLE HOLD		UPMC SUSQUEH		No
(20)THE GREEN HOME 37 CENTRAL AVENUE WELLSBORO,PA16901 24-0804365	SKILLED NURSI	PA	501(C)(3) PUBLIC CHA	10	UPMC SUSQUEH		No
(21)WILLIAMSPORT AREA AMB SERVICE COOP 700 HIGH STREET WILLIAMSPORT,PA17701 23-2416166	AMBULANCE SVC	PA	501(C)(3) PUBLIC CHA	10	UPMC WILLIAM		No
(22)UPMC CHAUTAUQUA AT WCA 207 FOOTE AVENUE JAMESTOWN,NY14701 16-0743226	HOSPITAL	NY	501(C)(3) PUBLIC CHA	3	UPMC CHAUTAU		No
(23)WCA GROUP INC 207 FOOTE AVENUE JAMESTOWN,NY14701 22-2392582	HOLDING CO	NY	501(C)(3) PUBLIC CHA	12(B)II	CHAUT AT WCA		No
(24)STARFLIGHT INC 135 ALLEN STREET JAMESTOWN,NY14701 16-1557878	AIR AMBULANCE	NY	501(C)(3) PUBLIC CHA	7	CHAUT AT WCA		No
(25)SOUTH CENTRAL ALPHA HOUSING & HEALTH 3410 W PITTSBURG ROAD NEW CASTLE,PA16101 25-1701701	SNF & AL	PA	501(C)(3) PUBLIC CHA	10	UPMC SR COMM		No
(26)SOUTH WESTERN ALPHA HOUSING & HEALTH 745 GREENVILLE ROAD MERCER,PA16137 25-1701700	SNF & IL	PA	501(C)(3) PUBLIC CHA	10	UPMC SR COMM		No
(27)KANE COMMUNITY HOSPITAL FOUNDATION 4372 ROUTE 6 KANE,PA16735 26-3906925	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(B)II	N/A		No
(28)LAUREL HEALTH FOUNDATION 32-36 CENTRAL AVENUE WELLSBORO,PA16901 25-1810488	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(B)II	N/A		No
(29)WCA FOUNDATION INC 300 FOOTE AVENUE PO BOX 840 JAMESTOWN,NY14702 22-2393584	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(C)III	N/A		No
(30)VENANGO VNA FOUNDATION 491 ALLEGHENY BOULEVARD FRANKLIN,PA16323 25-1472179	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(C)III	N/A		No
(31)UPMC PINNACLE 409 SOUTH SECOND STREET HARRISBURG,PA17104 25-1778658	SUPPORTING ORG	PA	501(C)(3) PUBLIC CHA	12(B)II	UPMC		No
(32)UPMC CARLISLE 361 ALEXANDER SPRING ROAD CARLISLE,PA17105 82-0880337	HOSPITAL	PA	501(C)(3) PUBLIC CHA	3	UPMC PINNACLE		No
(33)UPMC LITITZ 1500 HIGHLANDS AVENUE LITITZ,PA17543 82-0844453	HOSPITAL	PA	501(C)(3) PUBLIC CHA	3	UPMC PINNACLE		No
(34)COMMUNITY LIFE TEAM 409 SOUTH SECOND STREET HARRISBURG,PA17104 23-1890444	MED TRANSPORT	PA	501(C)(3) PUBLIC CHA	7	UPMC PINNACLE		No
(35)PINNACLE HEALTH REGIONAL PHYSICIANS 409 SOUTH SECOND STREET HARRISBURG,PA17104 82-0947698	PHYSICIAN SRV	PA	501(C)(3) PUBLIC CHA	3	UPMC PINNACLE		No
(36)UPMC PINNACLE FOUNDATION 409 SOUTH SECOND STREET HARRISBURG,PA17104 22-2691718	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(B)II	UPMC PINNACLE		No
(37)HANOVER HEALTH CARE PLUSINC 300 HIGHLAND AVENUE HANOVER,PA17331 22-2658574	SUPPORTING ORG	PA	501(C)(3) PUBLIC CHA	12(A)I	UPMC PINNACLE		No
(38)UPMC HANOVER 300 HIGHLAND AVENUE HANOVER,PA17331 23-1630851	HOSPITAL	PA	501(C)(3) PUBLIC CHA	3	HANOVER HEA		No
(39)PINNACLE HEALTH MEDICAL SERVICES 409 SOUTH SECOND STREET HARRISBURG,PA17104 25-1709054	PHYSICIAN SRV	PA	501(C)(3) PUBLIC CHA	3	UMPC PINNACLE		No
(40)UPMC PINNACLE LANCASTER 250 COLLEGE AVENUE LANCASTER,PA17603 82-0896436	HOSPITAL	PA	501(C)(3) PUBLIC CHA	3	UPMC PINNACLE		No
(41)UPMC PINNACLE HOSPITALS 409 SOUTH SECOND STREET HARRISBURG,PA17104 25-1778644	HOSPITAL	PA	501(C)(3) PUBLIC CHA	3	UPMC PINNACLE		No
(42)HENDORN INC 1001 EAST SECOND STREET COUDERSPORT,PA16915 23-1972659	RES, CARE	PA	501(C)(3) PUBLIC CHA	12(A)I	C COLE MEM H		No
(43)ASBURY HEIGHTS OF UPMC 600 GRANT STREET PITTSBURGH,PA15219 25-1555687	SUPPORTING OR	PA	501(C)(3) PUBLIC CHA	12(B)II	UPMC SR COMM		No
(44)ASBURY HEALTH CENTER 600 GRANT STREET PITTSBURGH,PA15219 25-0969472	CCRC	PA	501(C)(3) PUBLIC CHA	10	ASBURY HEIGHTS		No
(45)ASBURY VILLAS 600 GRANT STREET PITTSBURGH,PA15219 25-1819952	PENNSYLVANIA	PA	501(C)(3) PUBLIC CHA	10	ASBURY HEIGHTS		No
(46)ASBURY PLACE 600 GRANT STREET PITTSBURGH,PA15219 25-1729266	PERSONAL CARE	PA	501(C)(3) PUBLIC CHA	10	ASBURY HEIGHTS		No
(47)WESLEY HILLS 600 GRANT STREET PITTSBURGH,PA15219 25-1507472	INDEP LIVING	PA	501(C)(3) PUBLIC CHA	7	ASBURY HEIGHTS		No
(48)ASBURY FOUNDATION 600 GRANT STREET PITTSBURGH,PA15219 25-1555688	FOUNDATION	PA	501(C)(3) PUBLIC CHA	7	ASBURY HEIGHTS		No
(49)UPMC WESTERN MARYLAND CORPORATION PO BOX 539 CUMBERLAND,MD21501 52-0591531	HOSPITAL	MD	501(C)(3) PUBLIC CHA	3	UPMC		No
(50)WESTERN MARYLAND HEALTH SYSTEM FND PO BOX 539 CUMBERLAND,MD21501 35-2289841	FOUNDATION	MD	501(C)(3) PUBLIC CHA	12(C)III	UPMC WESTERN		No
(51)HANOVER HOSPITAL FOUNDATION 300 HIGHLAND AVENUE HANOVER,PA17331 82-2553293	FOUNDATION	PA	501(C)(3) PUBLIC CHA	12(C)III	UPMC PINNACLE		No
(52)RUSH TO CRUSH CANCER 200 LOTHROP STREET PITTSBURGH,PA15213 87-4771624	FOUNDATION	PA	501(C)(3) PUBLIC CHA	7	UOFP CANCER		No
(53)UPMC 600 GRANT STREET PITTSBURGH,PA15219 25-1423657	SUPPORTING ORG	PA	501(C)(3) PUBLIC CHA	12(C)III	N/A		No
(54)UPMC WESTERN BEHAVIORAL HEALTH FOUNDATION 200 LOTHROP STREET PITTSBURGH,PA15213 92-3568793	FOUNDATION	PA	501(C)(3) PUBLIC CHA	7	UPMC PRESBY		No
(55)UPMC AMBULATORY SURGERY CENTER 600 GRANT STREET PITTSBURGH,PA15219 99-2460242	SURGERY CENT	PA	501(C)(3) PUBLIC CHA	3	UPMC		No
(56)UPMC EAST END SURGERY CENTER 5800 CENTRE AVENUE PITTSBURGH,PA15206 99-2636583	SURGERY CENT	PA	501(C)(3) PUBLIC CHA	3	UPMC AMBULATORY		No
(57)UPMC WEST MIFFLIN GI 6161 CLAIRTON ROAD WEST MIFFLIN,PA15122 99-2662946	SURGERY CENT	PA	501(C)(3) PUBLIC CHA	3	UPMC AMBULATORY		No
(58)BUILD COMMUNITY DEVELOPMENT 100 STATE STREET STE 510 ERIE,PA16507 99-0539256	FUNDRAISING	PA	501(C)(3) PUBLIC CHA	7	HAMOT HEALTH		No
(59)AMBULANCE & CHAIR EMS INC 75 BRADEN STREET WASHINGTON,PA15301 25-1272075	MEDICAL TRANS	PA	501(C)(3) PUBLIC CHA	10	UPMC GREENE		No
(60)UPMC GREENE 350 BODNAR AVENUE WAYNESBURG,PA15301 47-3884840	HOSPITAL	PA	501(C)(3) PUBLIC CHA	3	UPMC WASHINGTON		No
(61)WASHINGTON SENIOR CARE CORP 600 GRANT STREET PITTSBURGH,PA15219 25-1849365	AL & IL	PA	501(C)(3) PUBLIC CHA	10	UPMC WASHINGTON		No
(62)UPMC WASHINGTON 155 WILSON AVENUE WASHINGTON,PA15301 25-0965600	HOSPITAL	PA	501(C)(3)	3	UPMC		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2023

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership
(1) CHAUTAUQUA INTEGRATED DELIVERY SYSTEM I 200 HARRISON STREET JAMESTOWN,NY14701 16-1542139	INTEGRATED DELIVE	NY	N/A				No			No
(2) MEDCARE SUSQUEHANNA VALLEY LLC 409 SOUTH SECOND STREET HARRISBURG,PA17104 82-1673688	DME	PA	N/A				No			No
(3) BAYFRONT BUILDING PROFESSIONAL LLC 3645 WEST LAKE ROAD ERIE,PA16505 25-1480837	REAL ESTATE	PA	N/A				No			No
(4) CHARTWELL PA LP 600 GRANT STREET PITTSBURGH,PA15219 25-1729714	HOMEHEALTH	PA	N/A				No			No
(5) EPN-HAMOT URGENT CARE LLC 600 GRANT STREET PITTSBURGH,PA15219 27-2147949	URGENT CARE	PA	N/A				No			No
(6) HAMOT SURGERY CENTER LLC 200 STATE STREET ERIE,PA16507 25-1863661	AMBULATORY SU	PA	N/A				No			No
(7) HAMOT-KCH REAL ESTATE VENTURE 300 STATE STREET ERIE,PA16507 26-3691782	MEDICAL OFFIC	PA	N/A				No			No
(8) LIFE CARE HOME SRV OF NW PA 1647 SASSAFRAS STREET ERIE,PA16501 25-1536879	HOME HEALTH S	PA	N/A				No			No
(9) OMICELO RE I LP 2525 LIBERTY AVENUE PITTSBURGH,PA15222 47-5603393	REAL ESTATE D	PA	N/A				No			No
(10) SENECA HILLS ASSISTED LIVING 600 GRANT STREET PITTSBURGH,PA15219 23-2873106	ASSISTED LIVI	PA	N/A				No			No
(11) SHADYSIDE MEDICAL CENTER ASSOCIATION 600 GRANT STREET PITTSBURGH,PA15219 25-1608318	MED OFFICE BL	PA	N/A				No			No
(12) ST MARGARET MEDICAL ARTS ASSOCIATES 600 GRANT STREET PITTSBURGH,PA15219 25-1786655	MED OFFICE BL	PA	N/A				No			No
(13) TRI-STATE SURGERY CENTER LLC 80 LANDING DRIVE WASHINGTON,PA15301 56-2317091	SURGERY CENT	PA	N/A				No			No
(14) MEDCARE EQUIPMENT COMPANY LLC 115 EQUITY DRIVE GREENSBURG,PA15601 26-1361520	MEDICAL EQUIP	PA	N/A				No			No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No
(1) HC PHARMACY CENTRAL INC 600 GRANT STREET PITTSBURGH,PA15219 25-1364192	PHARMACY CO-O	PA	N/A	C					No
(2) CHILDREN'S COMMUNITY CARE 600 GRANT STREET PITTSBURGH,PA15219 25-1781887	PHYSICIAN SRV	PA	N/A	C					No
(3) UPMC PHYSICIAN SERVICES HOLDING COMPANY 600 GRANT STREET PITTSBURGH,PA15219 25-1877017	HOLDING CO	PA	N/A	C					No
(4) HEMATOLOGY ONCOLOGY ASSOCIATION INC 600 GRANT STREET PITTSBURGH,PA15219 42-1648357	PHYSICIAN SRV	PA	N/A	C					No
(5) ONCOLOGY HEMATOLOGY ASSOCATION INC 600 GRANT STREET PITTSBURGH,PA15219 25-1762980	PHYSICIAN SRV	PA	N/A	C					No
(6) TRI-STATE NEUROSURGICAL ASSOCIATES 600 GRANT STREET PITTSBURGH,PA15219 25-1458655	PHYSICIAN SRV	PA	N/A	C					No
(7) RENAISSANCE FAMILY PRACTICE UPMC INC 600 GRANT STREET PITTSBURGH,PA15219 26-2942406	PHYSICIAN SRV	PA	N/A	C					No
(8) UPMC HOLDING COMPANY INC 600 GRANT STREET PITTSBURGH,PA15219 25-1777713	HOLDING CO	PA	N/A	C					No
(9) UPMC COVERAGE PRODUCTS INC 600 GRANT STREET PITTSBURGH,PA15219 25-1777710	HOLDING CO	PA	N/A	C					No
(10) FREEDOM INSURANCE COMPANY 600 GRANT STREET PITTSBURGH,PA15219 03-0308944	INSURANCE	VT	N/A	C					No
(11) TRI-CENTURY INSURANCE CO 600 GRANT STREET PITTSBURGH,PA15219 25-1500739	INSURANCE	PA	N/A	C					No
(12) UPMC DNA INC 600 GRANT STREET PITTSBURGH,PA15219 25-1883237	INSURANCE	PA	N/A	C					No
(13) UPMC HEALTH BENEFITS INC 600 GRANT STREET PITTSBURGH,PA15219 25-1844144	HEALTH INSUR	PA	N/A	C					No
(14) UPMC HEALTH NETWORK INC 600 GRANT STREET PITTSBURGH,PA15219 72-1527566	HEALTH INSUR	PA	N/A	C					No
(15) UPMC HEALTH PLAN INC 600 GRANT STREET PITTSBURGH,PA15219 23-2813536	HEALTH INSUR	PA	N/A	C					No
(16) UPMC BENEFIT MANAGEMENT SERVICES INC 600 GRANT STREET PITTSBURGH,PA15219 25-1769564	WORKERS COMP	PA	N/A	C					No
(17) UPMC DIVERSIFIED SERVICES INC 600 GRANT STREET PITTSBURGH,PA15219 25-1778454	HOLDING CO	PA	N/A	C					No
(18) MONROEVILLE SPECIALTY CLINIC 600 GRANT STREET PITTSBURGH,PA15219 25-1666087	AMB SURG	PA	N/A	C					No
(19) MEDICAL ARCHIVAL SYSTEMS INC 600 GRANT STREET PITTSBURGH,PA15219 23-2912501	SOFTWARE DEVE	DE	N/A	C					No
(20) RX PARTNERS INC 600 GRANT STREET PITTSBURGH,PA15219 25-1801966	PHARMACY	PA	N/A	C					No
(21) BIOTRONICS INC 600 GRANT STREET PITTSBURGH,PA15219 25-1843500	EQUIP MAINTEN	PA	N/A	C					No
(22) ASKESIS DEVELOPMENT GROUP INC 600 GRANT STREET PITTSBURGH,PA15219 54-1625585	SOFTWARE DEVE	DE	N/A	C					No
(23) MEDICAL CENTER PROPERTIES INC 600 GRANT STREET PITTSBURGH,PA15219 25-1796940	REAL ESTATE	PA	N/A	C					No
(24) BAYSIDE DEVELOPMENT CORP 300 STATE STREET ERIE,PA16507 25-1401386	REAL ESTATE	PA	N/A	C					No
(25) UPMC WORK ALLIANCE INC 600 GRANT STREET PITTSBURGH,PA15219 45-2825053	INSURANCE	PA	N/A	C					No
(26) UPMC HEALTH COVERAGE INC 600 GRANT STREET 58TH FLOOR PITTSBURGH,PA15219 46-2824537	INSURANCE	PA	N/A	C					No
(27) UPMC HEALTH OPTIONS INC 600 GRANT STREET PITTSBURGH,PA15219 46-2824626	INSURANCE	PA	N/A	C					No
(28) AMERICAN HOME HEALTH SERVICES 868 CORPORATE WAY WESTLAKE,OH44145 31-1521422	HOME HEALTH C	OH	N/A	C					No
(29) ALTOONA FAMILY INC 620 HOWARD AVE ALTOONA,PA16601 25-1444935	MGMT SVCS	PA	N/A	C					No
(30) LEXINGTON HOLDINGS INC 620 HOWARD AVE ALTOONA,PA16601 25-1794386	HOLDING CO	PA	N/A	C					No
(31) LEXINGTON ONE INC 620 HOWARD AVE ALTOONA,PA16601 25-1468889	RENTAL	PA	N/A	C					No
(32) UPMC ALTOONA REGIONAL HEALTH SERVICES 1414 9TH AVENUE ALTOONA,PA16602 25-1219302	PHYSICIAN SRV	PA	N/A	C					No
(33) RXANTE INC 511 CONGRESS STREET 803 PORTLAND,ME04101 45-4040219	MEDICATION MG	DE	N/A	C					No
(34) SUSQUEHANNA VENTURES INC 1201 GRAMPIAN BOULEVARD WILLIAMSPORT,PA17701 23-2470623	PHARMACY	PA	N/A	C					No
(35) WCA SERVICE CORPORATION INC 207 FOOTE AVENUE JAMESTOWN,NY14701 16-1151438	SUPPORT	NY	N/A	C					No
(36) PINNACLE HEALTH CARDIOVASCULAR INSTITUT 409 SOUTH SECOND STREET HARRISBURG,PA17104 32-0321362	PHYSICIAN SRV	PA	N/A	C					No
(37) HANOVER HEALTH CORPORATION 300 HIGHLAND AVENUE HANOVER,PA17331 90-0498067	HOLDING CO	PA	N/A	C					No
(38) HANOVER APOTHECARY INC 310 STOCK STREET SUITE 1 HANOVER,PA17331 03-0594526	PHARMACY	PA	N/A	C					No
(39) UNITED CENTRAL PA RECIPROCAL RISK RETEN 76 SAINT PAUL STREET SUITE 500 BURLINGTON,VT05401 13-4224033	INSURANCE	VT	N/A	C					No
(40) PINNACLE HEALTH VENTURES INC 409 SOUTH SECOND STREET HARRISBURG,PA17104 61-1677624	HOLDING CO	PA	N/A	C					No
(41) PINNACLE HEALTH IMAGING INC 409 SOUTH SECOND STREET HARRISBURG,PA17104 23-1718571	IMAGING SVC	PA	N/A	C					No
(42) COLE CARE INC 1001 EAST 2ND STREET COUDERSPORT,PA16915 25-1497347	DME	PA	N/A	C					No
(43) UPMC ITALY HEALTH SERVICES SRL VIA DISCESA DEI GIUDICI 4 PALERMO IT	HEALTH SVC	IT	N/A	C					No
(44) UPMC PROPERTY LTD C/O UPMC WHITFIELD CORK ROAD BUTLER WATERFORD EI	PROPERTY	EI	N/A	C					No
(45) EURO CARE INFRASTRUCTURE LTD C/O UPMC WHITFIELD CORK ROAD BUTLER WATERFORD EI	PROPERTY MGMT	EI	N/A	C					No
(46) EURO CARE PROPERTY MANAGEMENT LTD C/O UPMC WHITFIELD CORK ROAD BUTLER WATERFORD EI	PROPERTY MGMT	EI	N/A	C					No
(47) UPMC WHITFIELD HOSPITAL LTD C/O UPMC WHITFIELD CORK ROAD BUTLER WATERFORD EI	HOSPITAL	EI	N/A	C					No
(48) UPMC GLOBAL OPERATIONS CENTER LTD 6TH FLOOR BEACON HOSPITAL SANDYFORD EI	CANCER TREATM	EI	N/A	C					No
(49) PANTHER REINSURANCE COMPANY LTD PO BOX 1109 GRAND CAYMAN CAYMAN ISLANDS CJ 98-1402742	INSURANCE	CJ	N/A	C					No
(50) FORBES REINSURANCE COMPANY LTD PO BOX 1109 GRAND CAYMAN,CAYMAN ISLANDS CJ 98-1400710	INSURANCE	CJ	N/A	C					No
(51) CATHEDRAL (RE) INSURANCE CO PO BOX 1109 GRAND CAYMAN,CAYMAN ISLANDS CJ 98-1400837	INSURANCE	CJ	N/A	C					No
(52) UPMC IRELAND LIMITED 6TH FLOOR BEACON HOSPITAL SANDYFORD EI	HEALTHCARE SU	EI	N/A	C					No
(53) BLUESPHERE BIO 6425 PENN AVENUE STE 200 PITTSBURGH,PA15206 82-4979766	IMMUNOTHERAPY	DE	N/A	C					No
(54) INFECTIOUS DISEASE CONNECT INC 6425 PENN AVENUE STE 200 PITTSBURGH,PA15206 83-3311071	TELEMEDICINE	DE	N/A	C					No
(55) NOVASENTA INC 6425 PENN AVENUE STE 200 PITTSBURGH,PA15206 82-5443222	IMMUNOTHERAPY	DE	N/A	C					No
(56) UPMC HILLMAN CANCER CENTER PINNACLE 101 ERFORD ROAD CAMP HILL,PA17701 83-3640945	CANCER TREATM	PA	N/A	C					No
(57) SHANGHAI UPMC CO LTD 288 SHIMEN 1ST ROAD JING AN DISTRIC SHANGHAI CH	HEALTHCARE MG	CH	N/A	C					No
(58) SALVATOR MUNDI INTERNATIONAL HOSPITAL ROMA VIALE DELLE MURA GIANICOLENSI IT	HOSPITAL	IT	N/A	C					No
(59) SOMERSET MANAGEMENT SERVICES INC 600 GRANT STREET PITTSBURGH,PA15219 25-1512960	MOB OWNERSHIP	PA	N/A	C					No
(60) GENERIAN PHARMACEUTICALS INC 2425 SIDNEY STREET PITTSBURGH,PA15203 82-1101143	PHARMACY	DE	N/A	C					No
(61) WORK PARTNERS NATIONAL INC 600 GRANT STREET PITTSBURGH,PA15219 84-3141950	INSURANCE	PA	N/A	C					No
(62) ASTRATA INC 6425 PENN AVENUE STE 200 PITTSBURGH,PA15206 84-4804493	SOFTWARE	DE	N/A	C					No
(63) VEGAVECT 6425 PENN AVENUE STE 200 PITTSBURGH,PA15206 84-4280784	GENE THERAPY	DE	N/A	C					No
(64) NOVIMAB 6425 PENN AVENUE STE 200 PITTSBURGH,PA15206 84-1494905	CLINICAL RESEARCH	DE	N/A	C					No
(65) REALYZE INTELLEGENCE INC 6425 PENN AVENUE STE 200 PITTSBURGH,PA15206 85-0873923	SOFTWARE	DE	N/A	C					No
(66) HAYSTACK CONSOLIDATED SERVICES INC 12500 WILLOWBROOK ROAD CUMBERLAND,MD21502 52-1335895	INACTIVE	PA	N/A	C					No
(67) WESTERN MARYLAND INSURANCE COMPANY LTD PO BOX 10233 GRAND CAYMAN,CAYMAN ISLANDS CJ	INSURANCE	CJ	N/A	C					No
(68) WILLOWBROOK HEALTHCARE CONDO 12401 WILLOWBROOK ROAD CUMBERLAND,MD21502 37-1538510	REAL ESTATE	DE	N/A	C					No
(69) RXANTE PHARMACY SERVICES INC 511 CONGRESS STREET 803 PORTLAND,ME04101 83-3402761	PHARMACY	DE	N/A	C					No
(70) CLANE HOSPITAL DEVELOPMENT ASSOCIATES L C/O UPMC WHITFIELD CORK ROAD BUTL WATERFORD EI	MANAGEMENT	EI	N/A	C					No
(71) UPMC KILDARE HOSPITAL LTD PROSPEROUS ROAD CLANE COUNTY KILD CLANE EI	HOSPITAL	EI	N/A	C					No
(72) UPMC AUT EVEN HOSPITAL LTD FRESHFORD ROAD COUNTY KILKENNY EI	HOSPITAL	EI	N/A	C					No
(73) AVISTA THERAPEUTICS INC 6425 PENN AVENUE STE 200 PITTSBURGH,PA15206 85-3454001	GENE THERAPY	PA	N/A	C					No
(74) UPMC CANCER CENTER ZABOK LTD VUKOVARA 269F ZAGREB HR	CANCER CENTER	HR	N/A	C					No
(75) SWIFT SPROAI HOLDINGS LTD NORTHWOOD AVENUE SANTRY DEMESNE,DUBLIN 9D09 C523 EI	HOLDING COMPANY	EI	N/A	C					No
(76) SPORTS SURGERY CLINIC LTD NORTHWOOD AVENUE SANTRY DEMENSE,DUBLIN 9D09 C523 EI	ORTHOPEDIC SERV.	EI	N/A	C					No
(77) MACRADI LTD NORTHWOOD AVENUE SANTRY DEMESNE,DUBLIN 9D09 C523 EI	INACTIVE	EI	N/A	C					No
(78) MACRADI DEVELOPMENT LTD NORTHWOOD AVENUE SANTRY DEMESNE,DUBLIN 9D09 C523 EI	INACTIVE	EI	N/A	C					No
(79) UPMC EXCESS PL TRUST 600 GRANT STREET PITTSBURGH,PA15219 82-6254351	TRUST	PA	N/A	C					No
(80) UPMC HOSPITALS LTD C/O UPMC WHITFIELD CORK ROAD BUTLER WATERFORD EI	HOLDING CO	EI	N/A	C					No
(81) THE WASHINGTON PHYSICIAN SERVICE ORG 98 WILSON AVENUE WASHINGTON,PA15301 25-1780139	PHYSCIAN SRV	PA	N/A	C					No
(82) HEALTH FUTURES INC 155 WILSON AVENUE WASHINGTON,PA15301 25-1533189	PHYSICIAN SRV	PA	N/A	C					No
(83) PHOENIX-WASHINGTON INC 155 WILSON AVENUE WASHINGTON,PA15301 25-1492829	PHYSCIAN SRV	PA	N/A	C					No

Schedule R (Form 990) 2023

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

Yes

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

Yes

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

Yes

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

Yes

s Other transfer of cash or property from related organization(s) ............................

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved

Schedule R (Form 990) 2023

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2023

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference

Explanation

FORM 990, SCHEDULE R, PARTS I THROUGH IV:

ENTITIES REPORTED IN PARTS I THROUGH IV THAT ARE MARKED WITH AN * ARE NOT TECHNICALLY "RELATED ORGANIZATIONS", AS DEFINED IN THE FORM 990 INSTRUCTIONS AS THE REQUISITE "CONTROL" DID NOT EXIST DURING THE FISCAL YEAR ENDED JUNE 30, 2024. HOWEVER, BECAUSE THESE ENTITIES ARE AFFILIATED WITH UPMC AND THE UPMC PARENT ORGANIZATION HOLDS CERTAIN POWERS WITH RESPECT TO SUCH ENTITIES WE ARE ELECTING TO DISCLOSE THE ENTITIES AS RELATED ORGANIZATIONS IN SCHEDULE R IN THE INTEREST OF TRANSPARENCY.

FORM 990, SCHEDULE R, PARTS II:

THERE ARE ORGANIZATIONS INCLUDED IN THE UPMC GROUP FORM 990 TAX RETURN FOR FY 2024 WHICH ARE RELATED TO UPMC CARLISLE. THESE ORGANIZATIONS ARE NOT REQUIRED TO BE LISTED IN SCHEDULE R.

Schedule R (Form 990) 2023

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: PROMOTING, IMPROVING AND ENHANCING THE HEALTH AND WELL-BEING OF THE COMMUNITY WE SERVE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	15
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	12
5	Total number of individuals employed in calendar year 2023 (Part V, line 2a) ......	5	1,223
6	Total number of volunteers (estimate if necessary) .............	6	80
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	673,002
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,384,661	706,089
9	Program service revenue (Part VIII, line 2g) .........	200,969,638	231,558,527
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	115,015	7,756
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	1,397,581	1,652,691
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	203,866,895	233,925,063
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	221,663	156,039
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	78,712,081	85,234,357
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	115,552,499	123,813,040
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	194,486,243	209,203,436
19	Revenue less expenses. Subtract line 18 from line 12.......	9,380,652	24,721,627
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	238,028,065	239,414,012
21	Total liabilities (Part X, line 26).............	104,632,508	116,794,666
22	Net assets or fund balances. Subtract line 21 from line 20.....	133,395,557	122,619,346

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 197,386,239 including grants of $ 156,039 ) (Revenue $ 230,885,525 )
	UPMC MEMORIAL ("THE HOSPITAL") IS PART OF UPMC IN CENTRAL PA. (UPMC PINNACLE), A DIVISION OF UPMC. UPMC IS A WORLD-RENOWNED NONPROFIT HEALTH CARE PROVIDER AND INSURER WITH 100,000 EMPLOYEES- INCLUDING MORE THAN 5,000 PHYSICIANS- CARING FOR PATIENTS ACROSS MORE THAN 40 HOSPITALS AND 800 OUTPATIENT SITES IN PENNSYLVANIA, NEW YORK, AND MARYLAND, AS WELL AS OVERSEAS. UPMC INSURANCE SERVICES COVERS MORE THAN 4 MILLION MEMBERS. SEE SCHEDULE O

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses197,386,239

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........	1,245,601	6,635,478	822,010

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	699,513

f	All other contributions, gifts, grants, and similar amounts not included above		1f	6,576

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		706,089

		Business Code
2a	PATIENT REVENUE, NET	621500	221,632,140	220,959,138	673,002
b	I/C ONCOLOGY REVENUE	621500	9,462,597	9,462,597
c	QUALITY INCENTIVE INCOME	900099	438,881	438,881
d	MISC INPATIENT/OUTPATIENT	621990	22,752	22,752
e	LAB REVENUE	621500	2,157	2,157
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		231,558,527

3 Investment income (including dividends, interest, and othersimilar amounts) ......			3,041			3,041
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	1,314,537
b	Less: rental expenses	6b	1,215,312
c	Rental income or (loss)	6c	99,225
d	Net rental income or (loss).......			99,225			99,225
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a		4,715
b	Less: cost or other basis and sales expenses	7b		0
c	Gain or (loss)	7c		4,715
d	Net gain or (loss).........			4,715			4,715
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..

Business Code
11a	CAFETERIA SALES		900099	692,795			692,795
b	VENDOR REBATES		900099	686,640			686,640
c	FOOD SERVICE		900099	133,705			133,705
d	All other revenue ....			40,326			40,326
e	Total. Add lines 11a–11d ......			1,553,466
12	Total revenue. See instructions.....			233,925,063	230,885,525	673,002	1,660,447

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	156,039	156,039
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	68,843,986	62,992,247	5,851,739
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	2,855,462	2,612,748	242,714
9	Other employee benefits .......	8,946,902	8,186,415	760,487
10	Payroll taxes ...........	4,588,007	4,197,920	390,087
11	Fees for services (non-employees):
a	Management ......	13,467,428	13,335,647	131,781
b	Legal .........	37,681		37,681
c	Accounting ...........
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	37,260,513	36,997,974	262,539
12	Advertising and promotion ....	3,334	2,987	347
13	Office expenses .......	640,302	415,556	224,746
14	Information technology ......	2,831,114	2,327,176	503,938
15	Royalties ..
16	Occupancy ...........	4,420,816	3,620,735	800,081
17	Travel ............	84,018	25,878	58,140
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	6,538	4,433	2,105
20	Interest ...........	233,050	233,050
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	14,676,794	13,487,974	1,188,820
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	MEDICAL SUPPLIES	17,846,346	17,846,346
b	MEDICAL IMPLANTS	11,927,203	11,927,203
c	BAD DEBT	8,973,028	8,973,028
d	DRUGS	4,503,979	4,503,979
e	All other expenses	6,900,896	5,538,904	1,361,992
25	Total functional expenses. Add lines 1 through 24e	209,203,436	197,386,239	11,817,197	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			1,160	1	1,932,517
2	Savings and temporary cash investments .........			57,813	2	2,387,020
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			18,485,569	4	23,382,591
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			696,351	8	1,120,731
9	Prepaid expenses and deferred charges ......			2,964,108	9	2,156,320
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	275,419,147
b	Less: accumulated depreciation	10b	76,611,671	212,011,044	10c	198,807,476
11	Investments—publicly traded securities .				11
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..			1,671,203	13
14	Intangible assets ...............				14	7,256,896
15	Other assets. See Part IV, line 11 ...........			2,140,817	15	2,370,461
16	Total assets. Add lines 1 through 15 (must equal line 33)...			238,028,065	16	239,414,012

17	Accounts payable and accrued expenses .....	5,424,001	17	6,323,563
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	99,208,507	25	110,471,103
26	Total liabilities. Add lines 17 through 25..	104,632,508	26	116,794,666

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	133,395,557	27	122,619,346
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	133,395,557	32	122,619,346
33	Total liabilities and net assets/fund balances ........	238,028,065	33	239,414,012