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        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY IIGH AND RECOGNIZE A TAX LIABILITY IF IIGH HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY IIGH, AND HAS CONCLUDED THAT AS OF JUNE 30, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. IIGH FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH JUNE 30, 2022. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). IIGH IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. HOWEVER, AS OF THE DATE THE FINANCIAL STATEMENTS WERE AVAILABLE TO BE ISSUED, THERE WERE NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>PART III ACCOUNTING METHOD:</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE SHALL BE, AND BY ADOPTION OF THESE BYLAWS THE BOARD OF DIRECTORS HEREBY CREATES, AN EXECUTIVE COMMITTEE OF THE CORPORATION, WHICH SHALL CONSIST OF THE OFFICERS OF THE CORPORATION. DURING INTERVALS BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL OF THE AUTHORITY OF THE BOARD OF DIRECTOS IN THE MANAGEMENT OF THE CORPORATION, EXCEPT WHERE PROHITIBITED BY LAW. IN ADDITION, THE EXECUTIVE COMMITTEE, TO THE EXTENT SPECIFIED BY THE BOARD OF DIRECTORS, EXCEPT WHERE PROHIBITED BY LAW. THE EXECUTIVE COMMITTEE SHALL CAUSE MINUTES OF ITS PROCEEDINGS TO BE KEPT AND FILED WITH THE MINUTES OF THE PROCEEDINGS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>POWER TO ELECT OR APPOINT: THERE ARE TWO GROUPS OF BOARD MEMBERS. THE MAJORITY OF THE DIRECTORS ARE ELECTED BY THE DEAN OF THE INDIANA UNIVERSITY SCHOOL OF MEDICINE AND ARE KNOWN AS "APPOINTED DIRECTORS". THE SECOND GROUP OF BOARD MEMBERS KNOWN AS "ELECTED DIRECTORS" ARE ELECT BY THE APPOINTED DIRECTORS. ADDITIONALLY, THE MEDICAL, CLINICAL AND EDUCATIONAL EXCHANGE PROGRAM DIRECTORS NOT APPOINTED OR ELECTED SERVE AS EX-OFFICIO VOTING MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 REVIEW: THE FORM 990 REVIEW PROCESS INCLUDES A REVIEW BY THE BOARD TREASURER. THE ORGANIZATION'S GOVERNING BODY MEMBERS RECEIVE A COPY UPON REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SUBMIT A CONFLICT OF INTEREST POLICY ANNUALLY. MEMBERS ARE REQUIRED TO DISCLOSE AFFILIATIONS, SUCH AS BEING A MEMBER OF A BOARD, STAFF OR COMMITTEE, WITH ORGANIZATIONS OF WHICH IIGH HAS A PERSONAL INTEREST IN, OR MIGHT PROVIDE OR BE THE RECIPIENT OF SERVICES, SALES OR LOANS TO OR FROM IIGH. MEMBERS SHALL NOT BE COUNTED IN QUORUM FOR A MEETING, NOR VOTE OR USE PERSONAL INFLUENCE DURING A MEETING WHICH MATTERS IN CONNECTION WITH THE ORGANIZATION IN WHICH THE CONFLICT OF INTEREST EXISTS ARE DISCUSSED AND VOTED UPON. THE DIRECTOR MAY, HOWEVER, SPEAK TO THE QUESTION AND ANSWER ANY PERTINENT QUESTIONS.</ExplanationTxt>
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        <ExplanationTxt>ORGANIZATIONAL DOCUMENTS: THE ORGANIZATION DOES NOT PROVIDE COPIES OF THE GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS TO THE PUBLIC. THE ARTICLES OF INCORPORATION ARE AVAILABLE ON THE INDIANA SECRETARY OF STATE'S WEBSITE.</ExplanationTxt>
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      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>1</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>1</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>1</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
