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Christian H Buhl Legacy Trust

Sharon Regional Health System
740 East State Street
Sharon, PA 16146
Bed count201Medicare provider number390211Member of the Council of Teaching HospitalsNOChildren's hospitalNO
EIN: 250979377
Display data for year:
Community Benefit Spending- 2013
(as % of functional expenses, which all tax-exempt organizations report on Form 990 Schedule H)
8.77%
Spending by Community Benefit Category- 2013
(as % of total functional expenses)
* = CBI denoted preventative categories
Community Benefit Spending Compared to Functional Expenses, 2010-2013
Additional data

Community Benefit Expenditures: 2013

  • All tax-exempt organizations file a Form 990 with the IRS for every tax year. If the tax-exempt organization operates one or more hospital facilities during the tax year, the organization must attach a Schedule H to Form 990. On Part I of Schedule H, the organization records the expenditures it made during the tax year for various types of community benefits; 9 types are shown on this web tool. By default, this web tool presents community benefit expenditures as a percentage of the organization’s functional expenses, which it reports on Form 990, Part IX, Line 25, Column A. (The more commonly heard term, ‘total operating expenses’, which organizations report to CMS, is generally about 90% of the ‘functional expenses’). The user may change the default to see the dollar expenditures.

    • Operating expenses$ 129,420,397
      Total amount spent on community benefits
      as % of operating expenses
      $ 11,347,637
      8.77 %
  • Amount spent in the following IRS community benefit categories:
      • Financial Assistance at cost
        as % of operating expenses
        $ 2,932,556
        2.27 %
        Medicaid
        as % of operating expenses
        $ 8,109,485
        6.27 %
        Costs of other means-tested government programs
        as % of operating expenses
        $ 0
        0 %
        Health professions education
        as % of operating expenses
        $ 305,596
        0.24 %
        Subsidized health services
        as % of operating expenses
        $ 0
        0 %
        Research
        as % of operating expenses
        $ 0
        0 %
        Community health improvement services and community benefit operations*
        as % of operating expenses
        Note: these two community benefit categories are reported together on the Schedule H, part I, line 7e.
        $ 0
        0 %
        Cash and in-kind contributions for community benefit*
        as % of operating expenses
        $ 0
        0 %
        Community building*
        as % of operating expenses
        $ 0
        0 %
    • * = CBI denoted preventative categories
    • Community building activities details:
        • Did tax-exempt hospital report community building activities?Not available
          Number of activities or programs (optional)0
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members0
          Coalition building0
          Community health improvement advocacy0
          Workforce development0
          Other0
          Persons served (optional)0
          Physical improvements and housing0
          Economic development0
          Community support0
          Environmental improvements0
          Leadership development and training for community members0
          Coalition building0
          Community health improvement advocacy0
          Workforce development0
          Other0
          Community building expense
          as % of operating expenses
          $ 0
          0 %
          Physical improvements and housing
          as % of community building expenses
          $ 0
          Economic development
          as % of community building expenses
          $ 0
          Community support
          as % of community building expenses
          $ 0
          Environmental improvements
          as % of community building expenses
          $ 0
          Leadership development and training for community members
          as % of community building expenses
          $ 0
          Coalition building
          as % of community building expenses
          $ 0
          Community health improvement advocacy
          as % of community building expenses
          $ 0
          Workforce development
          as % of community building expenses
          $ 0
          Other
          as % of community building expenses
          $ 0
          Direct offsetting revenue$ 0
          Physical improvements and housing$ 0
          Economic development$ 0
          Community support$ 0
          Environmental improvements$ 0
          Leadership development and training for community members$ 0
          Coalition building$ 0
          Community health improvement advocacy$ 0
          Workforce development$ 0
          Other$ 0

    Other Useful Tax-exempt Hospital Information: 2013

    • In addition to community benefit and community building expenditures, the Schedule H worksheet includes sections on what percentage of bad debt can be attributable to patients eligible for financial assistance, and questions on the tax-exempt hospital's debt collection policy. When searching a specific tax-exempt hospital in this web tool, Section II provides information about bad debt and the financial assistance policy, and whether the state in which the tax-exempt hospital resides has expanded Medicaid coverage under the federal ACA.

      • Of the tax-exempt hospital’s overall operating expenses, amount reported as bad debt
        as % of operating expenses
        $ 1,953,937
        1.51 %
        Is the tax-exempt hospital considered a "sole community hospital" under the Medicare program?NO
    • Information about the tax-exempt hospital's Financial Assistance Policy and Debt Collection Policy

      The Financial Assistance Policy section of Schedule H has changed over the years. The questions listed below reflect the questions on the 2009-2011 Schedule H forms and the answers tax-exempt hospitals provided for those years. The Financial Assistance Policy requirements were changed under the ACA. In the future, as the Community Benefit Insight web site is populated with 2021 data and subsequent years, the web tool will also be updated to reflect the new wording and requirements. In the meantime, if you have any questions about this section, we encourage you to contact your tax-exempt hospital directly.

      • Does the organization have a written financial assistance (charity care) policy?YES
        Did the tax-exempt hospital rely upon Federal Poverty Guidelines (FPG) to determine when to provide free or discounted care for patients?YES
        Amount of the tax-exempt hospital’s bad debt (at cost) attributed to patients eligible under the organization’s financial assistance (charity care) policy
        as % of operating expenses
        $ 1,465,453
        75.00 %
    • Did the tax-exempt hospital, or an authorized third party, take any of the following collection activities before determining whether the patient was eligible for financial assistance:
      • Reported to credit agencyNot available
        Filed lawsuitNot available
        Placed liens on residenceNot available
        Issue body attachments? (an order by the court commanding a sheriff or other official to physically bring before the court a person who is guilty of contempt of court)Not available
    • Under the ACA, states have the choice to expand Medicaid eligibility for their residents up to 138% of the federal poverty guidelines. The Medicaid expansion provision of the ACA did not go into effect until January 2014, so data in this web tool will not reflect each state's current Medicaid eligibility threshold. For up to date information, please visit the Terms and Glossary under the Resources tab.

      • After enactment of the ACA, has the state in which this tax-exempt hospital is located expanded Medicaid?YES
    • The federal poverty guidelines (FPG) are set by the government and used to determine eligibility for many federal financial assistance programs. Tax-exempt hospitals often use FPG guidelines in their Financial Assistance policies to determine which patients will qualify for free or discounted care.

      • If not, is the state's Medicaid threshold for working parents at or below 76% of the federal poverty guidelines?Not available
    • In addition to the federal requirements, some states have laws stipulating community benefit requirements as a result of tax-exemption. The laws vary from state to state and may require the tax-exempt hospitals to submit community benefit reports. Data on this web tool captures whether or not a state had a mandatory community benefit reporting law as of 2011. For more information, please see Community Benefit State Law Profiles Comparison at The Hilltop Institute.

      • Does the state in which the tax-exempt hospital is located have a mandatory community benefit reporting statute?YES

    Community Health Needs Assessment Activities: 2013

    • The ACA requires all 501(c)(3) tax-exempt hospitals to conduct a Community Health Needs Assessment (CHNA) every three years, starting with the hospital's tax year beginning after March 23, 2012. The 2011 Schedule H included an optional section of questions on the CHNA process. This web tool includes responses for those hospitals voluntary reporting this information. The web tool will be updated to reflect changes in these questions on the 2012 and subsequent Schedule H forms.

      • Did the tax-exempt hospital report that they had conducted a CHNA?YES
        Did the CHNA define the community served by the tax-exempt hospital?YES
        Did the CHNA consider input from individuals that represent the broad interests of the community served by the tax-exempt hospital?YES
        Did the tax-exempt hospital make the CHNA widely available (i.e. post online)?YES
        Did the tax-exempt hospital adopt an implementation strategy to address the community needs identified by the CHNA?YES
        Did the tax-exempt hospital execute the implementation strategy?YES
        Did the tax-exempt hospital participate in the development of a community-wide plan?YES

    Supplemental Information: 2013

    This section presents qualitative information submitted by the hospital, verbatim from the 990H record.
    • Statement of Program Service Accomplishments
      Description of the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
    • 4A (Expenses $ 107151059 including grants of $ 0) (Revenue $ 120759038)
      CHRISTIAN H BUHL LEGACY TRUST, PREVIOUSLY KNOWN AS SHARON REGIONAL HEALTH SYSTEM, PROVIDES SERVICES TO AREA RESIDENTS THROUGH A NUMBER OF SATELLITE LOCATIONS AND SPECIALTY SITES. OUTPATIENTS UTILIZE FACILITIES IN BOTH PENNSYLVANIA AND OHIO. SRHS, MERCER COUNTY'S LARGEST HEALTH CARE PROVIDER, PROVIDES INPATIENT SERVICES FOR ACUTE CARE, INTENSIVE CARE, HEART CENTER, OB, NURSERY, SKILLED NURSING, IP REHAB AND IP ADULT AND CHILD BEHAVIORAL HEALTH SERVICES. SEE SCHEDULE O FOR ADDITIONAL INFORMATION.
      Facility Information
      Schedule H (Form 990) Section C. Supplemental Information for Part V, Section B.
      SCHEDULE H, PART V, SECTION B, LINE 3
      COMMUNITY INPUT: INTERVIEWS WITH 29 KEY INFORMANTS WERE CONDUCTED OVER A BRIEF TIME PERIOD IN FEBRUARY 2013. INFORMANTS WERE DETERMINED BASED ON THEIR A) SPECIALIZED KNOWLEDGE OR EXPERTISE IN PUBLIC HEALTH, B) THEIR AFFILIATION WITH LOCAL GOVERNMENT, SCHOOLS AND INDUSTRY OR C) THEIR INVOLVEMENT WITH UNDERSERVED AND MINORITY POPULATIONS. COMMUNITY LEADERS PROVIDED COMMENTS ON THE FOLLOWING ISSUES: -HEALTH AND QUALITY OF LIFE FOR RESIDENTS OF THE COMMUNITY -BARRIERS TO IMPROVING HEALTH AND QUALITY OF LIFE FOR RESIDENTS OF THE COMMUNITY -OPINIONS REGARDING THE IMPORTANT HEALTH ISSUES THAT AFFECT MERCER AND TRUMBULL COUNTY RESIDENTS AND THE TYPES OF SERVICES THAT ARE IMPORTANT FOR ADDRESSING THESE ISSUES -DELINEATION OF THE MOST IMPORTANT HEALTH CARE ISSUES OR SERVICES DISCUSSED AND ACTIONS NECESSARY FOR ADDRESSING THOSE ISSUES KEY INFORMANTS FROM THE COMMUNITY WORKED FOR THE FOLLOWING TYPES OF ORGANIZATIONS AND AGENCIES: -SOCIAL SERVICE AGENCIES -LOCAL SCHOOL SYSTEM AND COMMUNITY COLLEGE -LOCAL CITY AND COUNTY GOVERNMENT -PUBLIC HEALTH AGENCIES -INDUSTRY -FAITH COMMUNITY -MEDICAL PROVIDERS THE HOSPITAL ALSO CIRCULATED COMMUNITY HEALTH INPUT QUESTIONNAIRES, IN ORDER TO GATHER BROAD COMMUNITY INPUT REGARDING HEALTH ISSUES. THE INPUT PROCESS WAS LAUNCHED ON DECEMBER 12, 2012, AND WAS CLOSED ON MARCH 5, 2013. A WEB-BASED TOOL, QUESTION PRO, WAS UTILIZED TO CONDUCT THE COMMUNITY INPUT PROCESS. PAPER QUESTIONNAIRES, WHICH WERE IDENTICAL TO THE ELECTRONIC QUESTIONNAIRE, WERE ALSO DISTRIBUTED TO POPULATIONS WHO MAY NOT HAVE ACCESS TO THE INTERNET OR GENERATIONALLY ARE MORE LIKELY TO COMPLETE A PAPER QUESTIONNAIRE. ELECTRONIC AND PAPER QUESTIONNAIRES WERE CIRCULATED TO THE RESIDENTS OF THE COMMUNITY. THERE WERE 180 QUESTIONNAIRES COMPLETED AND RETURNED.
      SCHEDULE H, PART V, SECTION B, LINE 6
      IMPLEMENTATION STRATEGY: IN RESPONSE TO THE RESULTS OF SHARON REGIONAL HEALTH SYSTEM'S MOST RECENTLY CONDUCTED COMMUNITY HEALTH NEEDS ASSESSMENT, THE ORGANIZATION ADOPTED AN IMPLEMENTATION STRATEGY. THE IMPLEMENTATION STRATEGY CAN BE FOUND AT THE FOLLOWING URL, UNDER THE LINK FOR IMPLEMENTATION STRATEGY: http://www.sharonregional.com/
      SCHEDULE H, PART V, SECTION B, LINE 7
      ADDRESSING IDENTIFIED NEEDS: THE ACCUMULATED DATA FROM THE CHNA WAS ANALYZED AND REVIEWED TO IDENTIFY HEALTH ISSUES OF UNINSURED PERSONS, LOW-INCOME PERSONS, AND MINORITY GROUPS ALONG WITH THE COMMUNITY AS A WHOLE. HEALTH NEEDS WERE PRIORITIZED BASED ON A METHOD THAT WEIGHED: 1) THE ABILITY OF THE HEALTH SYSTEM TO EVALUATE AND MEASURE OUTCOMES; 2) HOW MANY PEOPLE ARE AFFECTED BY THE ISSUE OR SIZE OF THE ISSUE; 3) WHAT ARE THE CONSEQUENCES OF NOT ADDRESSING THIS PROBLEM; 4) PREVALENCE OF COMMON THEMES; AND 5) THE ABILITY OF THE HEALTH SYSTEM TO IMPACT CHANGE. HEALTH SYSTEM LEADERS DISCUSSED THE RESULTS OF THE EVALUATION AND SELECTED HEALTH PRIORITIES. PARTICIPANTS WERE GIVEN THE OPPORTUNITY TO REVISE RANKINGS AND DEBATE ISSUES UNTIL A CONSENSUS WAS REACHED ON A COMPOSITE RANKING OF HEALTH ISSUES AND THE ISSUES WITH THE HIGHEST RANKINGS WERE IDENTIFIED AND ADDRESSED.
      SCHEDULE H, PART V, SECTION B, LINE 18E
      EFFORTS TO DETERMINE PATIENT ELIGIBILITY UNDER THE FACIILTY'S FAP: SHARON REGIONAL HEALTH SYSTEM ALSO HAS FINANCIAL COUNSELORS WHO MEET WITH UNINSURED PATIENTS AND OTHERS UPON REQUEST.
      Supplemental Information
      Schedule H (Form 990) Part VI
      SCHEDULE H, PART I, LINE 7, COLUMN F
      PERCENT OF TOTAL EXPENSE: TO ARRIVE AT THE PERCENT OF TOTAL EXPENSES, THE DENOMINATOR WHICH EQUALS TOTAL OPERATING EXPENSES PER PART IX, LINE 25 OF THE FORM 990, WAS REDUCED BY BAD DEBT EXPENSE OF $1,953,937.
      SCHEDULE H, PART I, LINE 7
      COSTING METHODOLOGY: THE COST TO CHARGE RATIO CALCULATED ON IRS WORKSHEET 2 WAS USED IN THE CALCULATION OF COST ON IRS WORKSHEETS 1 AND 3.
      SCHEDULE H, PART III, SECTION A, LINE 2
      BAD DEBT EXPENSE: LINE 2 IS REPORTED AS THE TOTAL BAD DEBT EXPENSE PER THE AUDIT REPORT.
      SCHEDULE H, PART III, SECTION A, LINE 3
      BAD DEBT ATTRIBUTABLE TO CHARITY CARE: BAD DEBT ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY WAS DETERMINED USING PRESUMPTIVE CHARITY STANDARDS WHICH SCORED ACCOUNTS AS CHARITY INSTEAD OF BAD DEBT. THE ACTUAL RESULTS OF THIS SCORING INDICATE THAT 75% OF BAD DEBT SHOULD BE ATTRIBUTABLE TO PATIENTS ELIGIBLE UNDER THE ORGANIZATION'S CHARITY CARE POLICY.
      SCHEDULE H, PART III, SECTION A, LINE 4
      BAD DEBT EXPENSE FOOTNOTE: THE AUDITED FINANCIAL STATEMENTS DO NOT CONTAIN A FOOTNOTE THAT DESCRIBES BAD DEBT EXPENSE. THEY DO, HOWEVER, CONTAIN A FOOTNOTE THAT DESCRIBES PATIENT ACCOUNTS RECEIVABLE. THAT FOOTNOTE READS AS FOLLOWS: THE HEALTH SYSTEM REPORTS PATIENT ACCOUNTS RECEIVABLE FOR SERVICES RENDERED AT NET REALIZABLE AMOUNTS FROM THIRD-PARTY PAYERS, PATIENTS AND OTHERS. THE HEALTH SYSTEM PROVIDES AN ALLOWANCE FOR DOUBTFUL ACCOUNTS BASED UPON A REVIEW OF OUTSTANDING RECEIVABLES, HISTORICAL COLLECTION INFORMATION AND EXISTING ECONOMIC CONDITIONS. AS A SERVICE TO THE PATIENT, THE HEALTH SYSTEM BILLS THIRD-PARTY PAYERS DIRECTLY AND BILLS THE PATIENT WHEN THE PATIENT'S LIABILITY IS DETERMINED. PATIENT ACCOUNTS RECEIVABLE ARE DUE IN FULL WHEN BILLED. ACCOUNTS ARE CONSIDERED DELINQUENT AND SUBSEQUENTLY WRITTEN OFF AS BAD DEBTS BASED ON INDIVIDUAL CREDIT EVALUATION AND SPECIFIC CIRCUMSTANCES OF THE ACCOUNT.
      SCHEDULE H, PART III, SECTION B, LINE 8
      COMMUNITY BENEFIT: SERVING PATIENTS WITH GOVERNMENT HEALTH BENEFITS, SUCH AS MEDICARE, IS A COMPONENT OF THE COMMUNITY BENEFIT STANDARD THAT TAX-EXEMPT HOSPITALS ARE HELD TO. THIS IMPLIES THAT SERVING MEDICARE PATIENTS IS A COMMUNITY BENEFIT AND THAT THE HOSPITAL OPERATES TO PROMOTE THE HEALTH OF THE COMMUNITY.
      SCHEDULE H, PART III, SECTION C, LINE 9B
      COLLECTION POLICY: PATIENTS WHO HAVE ALREADY BEEN APPROVED FOR CHARITY ARE APPROVED FOR SERVICES FOR THE NEXT 6 MONTHS AT THE APPROVED CHARITY OR DISCOUNT RATE FOR ANY ADDITIONAL SERVICES THAT HAVE BEEN IDENTIFIED AS PATIENT RESPONSIBILITY BY THEIR INSURANCE CARRIER OR OUR UNINSURED DURING THAT TIME. IF IDENTIFIED PRIOR TO THE BILL BEING SENT OUT, THE ACCOUNT IS WRITTEN DOWN AT THE TIME OF IDENTIFICATION AND THE PATIENT IS NOTIFIED.
      SCHEDULE H, PART VI, LINE 2
      NEEDS ASSESSMENT: SHARON REGIONAL CONDUCTS A CONSUMER RESEARCH STUDY EVERY SEVERAL YEARS THROUGH HEALTHSTREAM RESEARCH, AND ONE OF THE QUESTIONS ASKS AREA RESIDENTS IF ANYONE IN THEIR HOUSEHOLD IS LOOKING FOR A DOCTOR, AND IF SO, IN WHAT SPECIALTY. IN ADDITION, EVALUATION FORMS USED AT ALL COMMUNITY EDUCATION PROGRAMS ASK ABOUT HEALTH/MEDICAL TOPICS IN WHICH MORE INFORMATION IS DESIRED. HEALTH NEEDS ARE ALSO OBTAINED FROM THE MERCER COUNTY HEALTH PROFILE FROM THE PA DEPARTMENT OF HEALTH. A COMPREHENSIVE COMMUNITY HEALTH ASSESSMENT WAS CONDUCTED FOR FISCAL YEAR ENDING 6/30/13.
      SCHEDULE H, PART VI, LINE 3
      PATIENT EDUCATION OF ELIGIBILITY FOR ASSISTANCE: THE HEALTH SYSTEM'S CHARITY CARE POLICY IS READILY AVAILABLE IN PATIENT LITERATURE DISTRIBUTED AT ADMISSION, ON COPIES OF INVOICES SENT TO PATIENTS, ON THE SHARON REGIONAL WEBSITE, AND THROUGH OTHER AREAS. SHARON REGIONAL HAS FINANCIAL COUNSELORS AVAILABLE TO ASSIST PATIENTS AND FAMILY MEMBERS EXPLORE ELIGIBILITY FOR CHARITY CARE AS WELL AS ASSISTANCE UNDER FEDERAL, STATE, OR LOCAL GOVERNMENT PROGRAMS.
      SCHEDULE H, PART VI, LINE 4
      COMMUNITY INFORMATION: THE MAJORITY OF PATIENTS WHO UTILIZE SHARON REGIONAL LIVE IN A NUMBER OF COMMUNITIES LOCATED IN MERCER COUNTY, PA, WITH A SMALL SEGMENT COMING FROM LAWRENCE COUNTY AND OTHER AREAS IN PENNSYLVANIA, ALONG WITH EASTERN TRUMBULL/MAHONING COUNTIES IN OHIO. MERCER COUNTY'S POPULATION IN 2010 WAS 116,638 (52% URBAN, 48% RURAL), AND CONSISTED OF 91.0% WHITE NON-HISPANIC, 5.8% BLACK, 1.1% HISPANIC, AND 1.5% TWO OR MORE RACES. THE POPULATION IS 51% FEMALE AND 49% MALE, WITH A MEDIAN AGE OF 42.8 YEARS. AVERAGE HOUSEHOLD SIZE IS 2.35 PEOPLE AND ESTIMATED MEDIAN HOUSEHOLD INCOME IN 2010 WAS $42,573 WITH 13.2% OF RESIDENTS WITH INCOME BELOW THE POVERTY LEVEL.
      SCHEDULE H, PART VI, LINE 5
      PROMOTION OF COMMUNITY HEALTH: SHARON REGIONAL'S COMMUNITY OUTREACH DEPARTMENT IS ACTIVELY INVOLVED IN COMMUNITY EDUCATION EFFORTS AND HOSTS A WIDE SELECTION OF HEALTH EDUCATION PROGRAMS, SCREENINGS, AND EVENTS BOTH AT VARIOUS HEALTH SYSTEM LOCATIONS AND AT A NUMBER OF COMMUNITY LOCATIONS INCLUDING SCHOOLS, BUSINESSES, AND HOUSING PROJECTS. ACTIVITIES INCLUDE HEALTH FAIRS, EDUCATION PROGRAMS, CPR TRAINING, SPECIFIC SCREENINGS, AND MORE.
      OTHER INFORMATION:
      STRATEGIC LEADERSHIP AND DIRECTION FOR SHARON REGIONAL IS PROVIDED BY A VOLUNTARY BOARD OF DIRECTORS CONSISTING OF COMMUNITY LEADERS WHO MAKE HEALTH CARE DECISIONS BASED ON MEETING THE COMMUNITY'S HEALTH CARE NEEDS.
      SCHEDULE H, PART VI, LINE 6
      AFFILIATED HEALTH CARE SYSTEM: SHARON REGIONAL HEALTH SYSTEM AND ITS WHOLLY OWNED SUBSIDIARIES SHARON REGIONAL PHYSICIAN SERVICES AND SHARON REGIONAL HEALTH FOUNDATION, OPERATE AN ACUTE CARE HOSPITAL FACILITY IN SHARON, PENNSYLVANIA. THE HEALTH SYSTEM PRIMARILY EARNS REVENUES BY PROVIDING INPATIENT, OUTPATIENT AND EMERGENCY CARE SERVICES TO PATIENTS IN SHARON, PENNSYLVANIA, AND THE SURROUNDING AREA. THE HEALTH SYSTEM ALSO OPERATES A HOME HEALTH AGENCY AND A NUMBER OF PHYSICIAN CLINICS IN THE SAME GEOGRAPHIC AREA. THE SHARON REGIONAL HEALTH SYSTEM FOUNDATION WAS FORMED IN 2013 TO PROVIDE FUNDRAISING ACTIVITIES TO BENEFIT THE HEALTH SYSTEM. EFFECTIVE APRIL 1, 2014, SHARON REGIONAL HEALTH SYSTEM SOLD SUBSTANTIALLY ALL OF ITS ASSETS TO SHARON PENNSYLVANIA HOLDINGS, LLC, A COMMUNITY HEALTH SYSTEMS AFFILIATE. THE SELLER IS NOW KNOWN AS CHRISTIAN H. BUHL LEGACY TRUST, WITH THE BUYER HAVING ACQUIRED THE RIGHT TO OPERATE UNDER THE NAME SHARON REGIONAL HEALTH SYSTEM. THE TRANSACTION WAS STRICTLY AN ASSET SALE; THERE WAS NO MERGER AND IS NO SUCCESSOR. BEGINNING APRIL 1, 2014, SHARON PENNSYLVANIA HOLDINGS, LLC, WILL OPERATE THE HOSPITAL AND NON-HOSPITAL FACILITIES REPORTED ON THIS RETURN.