WHEELING HOSPITAL INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: WHEELING HOSPITAL INC (EIN 55-0357057)
Tax period: 2018-10-01 to 2019-09-30
Filed: 2020-08-17
IRS object ID: 202032309349301218
Schema version: 2018v3.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule F
Schedule G
Schedule H
Schedule J
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-08-17T08:43:15-05:00	ReturnTs
Tax Period End	2019-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	861065772	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DELOITTE TAX LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	111 MONUMENT CIRCLE SUITE 4200	AddressLine1Txt
City	INDIANAPOLIS	CityNm
State Abbreviation	IN	StateAbbreviationCd
ZIP	46204	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	550357057	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHEELING HOSPITAL INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WHEE	BusinessNameControlTxt
Phone	3042433681	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 MEDICAL PARK	AddressLine1Txt
City	WHEELING	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	260036300	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAMES B MURDY	PersonNm
Person Title	CHIEF FINANCIAL OFFICER	PersonTitleTxt
Phone	3042433681	PhoneNum
Signature	2020-08-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFFREY D FRANK	PreparerPersonNm
PTIN	P00287234	PTIN
Phone	3174648600	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	73.145.185.187	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-08-14	IPDt
IP Tm	13:07:41	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	83E387FBD1AB6D18D445BB5A405FBA040310C20C	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-11-06 18:47:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOSEPH A WENGER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 MEDICAL PARK	AddressLine1Txt
City	WHEELING	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	260036300	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$446,333,175	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Group Exemption	0928	GroupExemptionNum
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.WHEELINGHOSPITAL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1850	FormationYr
Legal Domicile State	WV	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE NEEDED CARE TO THE COMMUNITY REGARDLESS OF AN INDIVIDUAL'S ABILITY TO PAY.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	10	VotingMembersIndependentCnt
Total Employee	3300	TotalEmployeeCnt
Total Volunteers	179	TotalVolunteersCnt
Total Gross UBI	$8,961,525	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$1,243,440	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$428,931	PYContributionsGrantsAmt
CY Contributions Grants	$803,773	CYContributionsGrantsAmt
PY Program Service Revenue	$349,528,711	PYProgramServiceRevenueAmt
CY Program Service Revenue	$386,863,083	CYProgramServiceRevenueAmt
PY Investment Income	$14,295,254	PYInvestmentIncomeAmt
CY Investment Income	$622,868	CYInvestmentIncomeAmt
PY Other Revenue	$19,680,009	PYOtherRevenueAmt
CY Other Revenue	$20,384,305	CYOtherRevenueAmt
PY Total Revenue	$383,932,905	PYTotalRevenueAmt
CY Total Revenue	$408,674,029	CYTotalRevenueAmt
PY Grants And Similar Paid	$99,993	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$195,151,368	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$217,312,758	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$184,831,341	PYOtherExpensesAmt
CY Other Expenses	$199,283,156	CYOtherExpensesAmt
PY Total Expenses	$380,082,702	PYTotalExpensesAmt
CY Total Expenses	$416,595,914	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,850,203	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$7,921,885	CYRevenuesLessExpensesAmt
Total Assets BOY	$417,017,935	TotalAssetsBOYAmt
Total Assets EOY	$414,256,506	TotalAssetsEOYAmt
Total Liabilities BOY	$106,228,181	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$112,913,784	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$310,789,754	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$301,342,722	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	WHEELING HOSPITAL, INC. IS A CATHOLIC HOSPITAL THAT SERVES AS A HEALTH MINISTRY, PROVIDING COMPASSIONATE CARE TO PEOPLE OF ALL FAITHS IN A LOVING, SPIRITUAL ENVIRONMENT. GOD GIVES US THE RESPONSIBILITY TO CARRY OUT HIS MISSION OF HEALING AND TO PROMOTE THE WELL-BEING OF OUR EMPLOYEES AND OUR COMMUNITY. IN DOING SO, WE, THE WHEELING HOSPITAL, INC. FAMILY, FULFILL OUR MISSION THROUGH OUR:-HEALING-UNDERSTANDING-MINISTRY-ADVANCED TECHNOLOGY-NURTURANCE-TRADITION-ONGOING EDUCATION-UNITY-CARE-HOPE	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$363,814,432	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$372,251,497	RevenueAmt
Desc	WHEELING HOSPITAL, INC. SERVICED 12,447 INPATIENTS, 702,770 OUTPATIENTS, AND 14,219 HOME HEALTH VISITS DURING FISCAL YEAR 2019. COMMUNITY SERVICES INCLUDED MEDICAL SCREENING, DIABETIC EDUCATION, CANCER SUPPORT, ETC. AND IS PROVIDED FREE OF CHARGE. THIS INCLUDES THE PHYSICIAN PRACTICE DIVISION, THE WHEELING PEDIATRICS DIVISION, AND THE WOMEN'S HEALTH SERVICES DIVISION. SEE SCHEDULE H.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$12,209,745	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$14,535,191	RevenueAmt
Desc	CONTINUOUS CARE CENTER SERVICED 474 SKILLED AND LONG-TERM PATIENTS FOR A TOTAL OF 48,161 PATIENT DAYS.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$376,024,177	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	Yes (1)	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	Yes (1)	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	Yes (1)	OperateHospitalInd
Audited Financial Stmt Att	Yes (1)	AuditedFinancialStmtAttInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (1)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (1)	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (1)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	222	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	3300	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	Yes (1)	ForeignFinancialAccountInd
Foreign Country	CJ	ForeignCountryCd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	10	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (1)	InvestmentInJointVentureInd
Written Policy Or Procedure	0	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	WV	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOSEPH A WENGER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3042433801	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 MEDICAL PARK	AddressLine1Txt
City	WHEELING	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	26003	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (35 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
C GARY HILL
BOARD MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
CURTIS R OLIVER
BOARD MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
FRANK L CARENBAUER III DDS
BOARD MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
JAMES E ALTMEYER SR
BOARD MEMBER (END 1/19)	1.00	0.00	Yes (X)	$0	$0	$0
JOHN J BATTAGLINO JR MD
BOARD MEMBER	1.00	0.00	Yes (X)	$28,325	$0	$0
KENNETH C NANNERS MD
BOARD MEMBER	1.00	0.00	Yes (X)	$74,600	$0	$0
LAWRENCE E BANDI
CHAIRMAN/PRESIDENT (AS OF 6/19)	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
MICHAEL A SLIVA
BOARD MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
NICHOLAS A SPARACHANE
BOARD MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
RAYMOND V THALMAN III
BOARD MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
RICHARD M POLINSKY
BOARD MEMBER (END 2/19)	1.00	0.00	Yes (X)	$0	$0	$0
SISTER MARY PALMER CSJ
BOARD MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
THE MOST REV MARK E BRENNAN
BOARD MEMBER (AS OF 8/19)	1.00	0.00	Yes (X)	$0	$0	$0
THOMAS F BURGOYNE
BOARD MEMBER	1.00	0.00	Yes (X)	$0	$0	$0
VERY REV KEVIN M QUIRK JCDJV
BOARD MEMBER/PRES. (END 6/19)	1.00	0.00	Yes (X)	$0	$0	$0	Yes (X)
DOUGLAS HARRISON
CHIEF EXECUTIVE OFFICER (AS OF 6/19)	57.00	3.00		$0	$0	$0	Yes (X)
JAMES B MURDY
CHIEF FINANCIAL OFFICER	56.00	4.00		$333,246	$0	$56,592	Yes (X)
MICHAEL S MCKEETS
CHIEF OPERATING OFFICER (END 12/18)	52.00	8.00		$209,633	$0	$27,364	Yes (X)
RONALD L VIOLI
CHIEF EXECUTIVE OFFICER (END 5/19)	57.00	3.00		$0	$0	$0	Yes (X)
ANGELO GEORGES MD
CHIEF MEDICAL OFFICER	56.00	4.00		$532,342	$0	$47,819		Yes (X)
ANTHONY MARTINELLI
SENIOR DIRECTOR	40.00	20.00		$191,576	$0	$31,715		Yes (X)
DAVID RAPP
CHIEF INFORMATION OFFICER	56.00	4.00		$318,268	$0	$43,617		Yes (X)
DENNIS NIESS MD
CHIEF MED. INFO. OFFICER	57.00	3.00		$259,681	$0	$46,208		Yes (X)
DIANE LIVENGOOD
SENIOR DIRECTOR	52.00	8.00		$167,293	$0	$18,445		Yes (X)
HEIDI PORTER
VP OF QUALITY & REGULATORY AFFAIRS	52.00	8.00		$177,248	$0	$17,620		Yes (X)
JOHN DEBLASIS
SENIOR ADMIN. & VICE PRESIDENT	30.00	30.00		$177,208	$0	$25,901		Yes (X)
KAREEN SIMON
VP OF OPERATIONS/COO	56.00	4.00		$415,020	$0	$14,347		Yes (X)
KATHY STAHL
CHIEF NURSING OFFICER	52.00	8.00		$157,283	$0	$13,621		Yes (X)
SHAWN STERN
MEDICAL DIRECTOR	52.00	8.00		$369,319	$0	$47,808		Yes (X)
VINCENT AZZARELLO
SENIOR DIRECTOR	52.00	8.00		$158,062	$0	$29,309		Yes (X)
CHANDRA S SWAMY
PHYSICIAN	40.00	0.00		$957,266	$0	$38,250			Yes (X)
DEVENDER BATRA
PHYSICIAN	40.00	0.00		$1,636,671	$0	$26,063			Yes (X)
GREGORY S MERRICK
PHYSICIAN	40.00	0.00		$1,326,620	$0	$14,768			Yes (X)
HOWARD SHACKELFORD
PHYSICIAN	40.00	0.00		$984,263	$0	$35,645			Yes (X)
JONDAVID POLLOCK
PHYSICIAN	40.00	0.00		$1,202,477	$0	$41,401			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$9,676,401	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$576,493	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	211	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
R & V ASSOCIATES
310 GRANT STREET STE 1120	PITTSBURGH	PA	15219	CONSULTING SERVICES	$3,519,203
MOUNTAIN EMERGENCY PHYSICIANS LLP
4075 COPPER RIDGE DR	TRAVERSE CITY	MI	49684	PHYSICIAN SERVICES	$2,806,327
QUEST DIAGNOSTICS
2249 COLLECTION CENTER DRIVE	CHICAGO	IL	60693	LAB TESTING SERVICES	$2,001,807
ERB ELECTRIC COMPANY
500 HALL STREET SUITE 1	BRIDGEPORT	OH	43912	ELECTRICIAN SERVICES	$1,982,448
UROLOGY GROUP ASSOCIATES
1524 SUNSET BLVD	STEUBENVILLE	OH	43952	PHYSICIAN SERVICES	$1,514,715

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	40	CntrctRcvdGreaterThan100KCnt
Government Grants	$298,122	GovernmentGrantsAmt
All Other Contributions	$505,651	AllOtherContributionsAmt
Noncash Contributions	$67,500	NoncashContributionsAmt
Total Contributions	$803,773	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEDICARE REVENUE	621990	$181,508,582	$181,508,582
NET PATIENT SVC. REV.	622110	$163,833,444	$163,833,444
MEDICAID REVENUE	621990	$41,422,478	$41,422,478
RENTS FROM AFFILIATES	900099	$98,579	$98,579

Field	Value	IRS element (for citing)
Total Program Service Revenue	$386,863,083	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,808,812	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$76,395	RelatedOrExemptFuncIncomeAmt
Exclusion	$1,885,207	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,355,064	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$289,523	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$1,065,541	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,065,541	TotalRevenueColumnAmt
Exclusion	$1,065,541	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$35,559,952	SecuritiesAmt
Other	$239,229	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$36,755,252	SecuritiesAmt
Other	$229,873	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$1,195,300	SecuritiesAmt
Other	$9,356	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$1,185,944	TotalRevenueColumnAmt
Exclusion	-$1,185,944	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$440,432	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$384,498	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$55,934	TotalRevenueColumnAmt
Exclusion	$55,934	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
APOTHECARY INCOME	446110	$10,087,854	$5,479,491	$4,608,363
NON-OPERATING REVENUE	713940	$2,413,024	$2,126,439	$286,585
MED SVCS/DIAGN LAB	621500	$1,355,595	$1,355,595

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,406,357	TotalRevenueColumnAmt
Exclusion	$5,406,357	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$19,262,830	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$408,674,029	TotalRevenueColumnAmt
Related Or Exempt Func Income	$386,786,688	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$8,961,525	UnrelatedBusinessRevenueAmt
Exclusion	$12,122,043	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$3,867,457	TotalAmt
Program Services	$502,375	ProgramServicesAmt
Management And General	$3,365,082	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$166,199,384	TotalAmt
Program Services	$153,826,029	ProgramServicesAmt
Management And General	$12,373,355	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$7,597,617	TotalAmt
Program Services	$7,030,306	ProgramServicesAmt
Management And General	$567,311	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$28,230,946	TotalAmt
Program Services	$24,913,716	ProgramServicesAmt
Management And General	$3,317,230	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$11,417,354	TotalAmt
Program Services	$10,151,707	ProgramServicesAmt
Management And General	$1,265,647	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,434,227	TotalAmt
Management And General	$2,434,227	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$360,279	TotalAmt
Management And General	$360,279	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$23,414	TotalAmt
Management And General	$23,414	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$138,799	TotalAmt
Management And General	$138,799	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$25,538,386	TotalAmt
Program Services	$24,257,822	ProgramServicesAmt
Management And General	$1,280,564	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,806,967	TotalAmt
Program Services	$26,659	ProgramServicesAmt
Management And General	$1,780,308	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,475,742	TotalAmt
Program Services	$15,298,614	ProgramServicesAmt
Management And General	$3,177,128	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$558,018	TotalAmt
Management And General	$558,018	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$4,344,255	TotalAmt
Program Services	$4,071,062	ProgramServicesAmt
Management And General	$273,193	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$687,825	TotalAmt
Program Services	$570,924	ProgramServicesAmt
Management And General	$116,901	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,194,013	TotalAmt
Program Services	$1,988,221	ProgramServicesAmt
Management And General	$205,792	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$19,047,416	TotalAmt
Program Services	$16,352,362	ProgramServicesAmt
Management And General	$2,695,054	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,575,059	TotalAmt
Program Services	$5,061,365	ProgramServicesAmt
Management And General	$513,694	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
MEDICAL SUPPLIES	$93,661,288	$93,653,816	$7,472
LICENSES & TAXES	$9,305,992	$9,305,992	$0
CONSULT/MGMT CONTRACTS	$3,883,080	$2,201	$3,880,879
UBI TAX	$224,071	$224,071	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,024,325	TotalAmt
Program Services	$8,786,935	ProgramServicesAmt
Management And General	$2,237,390	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$416,595,914	TotalAmt
Program Services	$376,024,177	ProgramServicesAmt
Management And General	$40,571,737	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$68,223,395	BOYAmt
EOY	$54,280,722	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$5,895,151	BOYAmt
EOY	$6,063,760	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$40,016,851	BOYAmt
EOY	$41,185,651	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$1,152,255	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$4,153,492	BOYAmt
EOY	$4,556,635	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$3,581,060	BOYAmt
EOY	$4,817,782	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$465,251,387	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$291,655,401	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$177,174,357	BOYAmt
EOY	$173,595,986	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$97,712,094	BOYAmt
EOY	$100,431,219	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$2,760,412	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$20,261,535	BOYAmt
EOY	$25,412,084	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$417,017,935	BOYAmt
EOY	$414,256,506	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$48,705,508	BOYAmt
EOY	$53,387,109	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$54,615,636	BOYAmt
EOY	$56,006,990	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,907,037	BOYAmt
EOY	$3,519,685	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$106,228,181	BOYAmt
EOY	$112,913,784	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$298,176,223	BOYAmt
EOY	$297,488,225	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,613,531	BOYAmt
EOY	$3,854,497	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$310,789,754	BOYAmt
EOY	$301,342,722	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$417,017,935	BOYAmt
EOY	$414,256,506	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$7,921,885	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$2,121,160	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$3,646,307	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital	Yes (X)	HospitalInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	VolunteersInd
Paid Staff Or Management	0	PaidStaffOrManagementInd
Media Advertisements	0	MediaAdvertisementsInd
Mailings Members	0	MailingsMembersInd
Publications Or Broadcast	0	PublicationsOrBroadcastInd
Grants Other Organizations	0	GrantsOtherOrganizationsInd
Direct Contact Legislators	0	DirectContactLegislatorsInd
Rallies Demonstrations	0	RalliesDemonstrationsInd
Other Activities	Yes (1)	OtherActivitiesInd
Other Activities	$23,414	OtherActivitiesAmt
Total Lobbying Expenditures	$23,414	TotalLobbyingExpendituresAmt
Not Described Section501c3	0	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART II-B, LINE 1:	FormAndLineReferenceDesc
Explanation	LOBBYING EXPENSES REPRESENT THE PORTION OF DUES PAID TO NATIONAL AND STATE HOSPITAL ASSOCIATIONS THAT ARE SPECIFICALLY ALLOCABLE TO LOBBYING. WHEELING HOSPITAL, INC. DOES NOT PARTICIPATE IN OR INTERVENE IN (INCLUDING PUBLISHING OR DISTRIBUTING OF STATEMENTS) ANY POLITICAL CAMPAIGN ON BEHALF OF (OR IN OPPOSITION TO) ANY CANDIDATE FOR PUBLIC OFFICE.	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,660,734	OtherCostOrOtherBasisAmt
Book Value	$6,660,734	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$207,297,011	OtherCostOrOtherBasisAmt
Depreciation	$102,148,700	DepreciationAmt
Book Value	$105,148,311	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$208,497	OtherCostOrOtherBasisAmt
Depreciation	$148,063	DepreciationAmt
Book Value	$60,434	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$233,317,963	OtherCostOrOtherBasisAmt
Depreciation	$182,598,016	DepreciationAmt
Book Value	$50,719,947	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,767,182	OtherCostOrOtherBasisAmt
Depreciation	$6,760,622	DepreciationAmt
Book Value	$11,006,560	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$173,595,986	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (6 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
MUTUAL FUNDS	$26,650,931	C
COMMON STOCK	$39,096,257	C
CASH	$15,646,400	C
OTHER INVESTMENTS	$7,400,341	C
INVESTMENT - WHEELING RENAL CARE, LLC	$333,255	C
INVESTMENT - DISREGARDED ENTITIES	$11,304,035	C

Field	Value	IRS element (for citing)
Total Book Value Securities	$100,431,219	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
ESTIMATED AMOUNTS DUE FROM THIRD PARTY PAYORS	$4,721,988
INTERCOMPANY RECEIVABLES	$18,962,553
INTEREST RECEIVABLE	$129,405
OTHER RECEIVABLES	$1,598,138

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$25,412,084	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDesc	AmtAmt
CURRENT PORTION OF INSURANCE RESERVES	$739,000
ESTIMATED AMOUNTS DUE FROM THIRD PARTY PAYORS	$594,049
ASSET RETIREMENT OBLIGATION	$1,469,729
DEFERRED COMPENSATION	$315,699
LONG-TERM PORTION OF ACCRUED PROPERTY TAX	$401,208

Field	Value	IRS element (for citing)
Total Liability	$3,519,685	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	FROM THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS OF WHEELING HOSPITAL, INC. AND SUBSIDIARIES: WHEELING HOSPITAL, INC. (THE HOSPITAL), BELMONT COMMUNITY HOSPITAL, MEDICAL PARK FOUNDATION (THE FOUNDATION), WHEELING PEDIATRICS, LLC (WP), WOMEN'S HEALTH SPECIALISTS OF WHEELING HOSPITAL, LLC (WHS), HARRISON COMMUNITY HOSPITAL (HCH), AND HARRISON COMMUNITY HOSPITAL FOUNDATION (HCF) ALL QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE US INTERNAL REVENUE CODE. WH HOLDINGS II, LLC (WHH II) IS TREATED AS A DISREGARDED ENTITY OF THE HOSPITAL. MOUNTAINEER FREEDOM LIMITED (MFLTD) IS A FOREIGN ENTITY, INCORPORATED IN THE CAYMAN ISLANDS. THE EFFECT OF INCOME TAXES ON MFLTD IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS IS NOT MATERIAL. THE HOSPITAL DOES NOT HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2019 AND 2018.	ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	CENTRAL AMERICA AND THE CARIBBEAN	RegionTxt
Offices	0	OfficesCnt
Employee	2	EmployeeCnt
Type Of Activities Conducted	PROGRAM SERVICES	TypeOfActivitiesConductedTxt
Specific Services Provided	CAPTIVE INSURANCE ACTIVITY	SpecificServicesProvidedTxt
Region Total Expenditures	$426,277	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	2	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	2	TotalEmployeeCnt
Subtotal Spent	$426,277	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$426,277	TotalSpentAmt
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	UNIFORM SALE	Event1Nm
Gross Receipts Event1	$145,381	GrossReceiptsEvent1Amt
Gross Revenue Event1	$145,381	GrossRevenueEvent1Amt
Other Direct Expenses Event1	$119,130	OtherDirectExpensesEvent1Amt
Event2	SHOE SALE	Event2Nm
Gross Receipts Event2	$54,961	GrossReceiptsEvent2Amt
Gross Revenue Event2	$54,961	GrossRevenueEvent2Amt
Other Direct Expenses Event2	$43,462	OtherDirectExpensesEvent2Amt
Other Events Total	4	OtherEventsTotalCnt
Gross Receipts Other Events	$240,090	GrossReceiptsOtherEventsAmt
Gross Revenue Other Events	$240,090	GrossRevenueOtherEventsAmt
Cash Prizes Other Events	$12,997	CashPrizesOtherEventsAmt
Oth Direct Expnss Other Events	$208,909	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$440,432	GrossReceiptsTotalAmt
Gross Revenue Total Events	$440,432	GrossRevenueTotalEventsAmt
Cash Prizes Total Events	$12,997	CashPrizesTotalEventsAmt
Oth Direct Expnss Total Events	$371,501	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$384,498	DirectExpenseSummaryEventsAmt
Net Income Summary	$55,934	NetIncomeSummaryAmt

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Financial Assistance Policy	Yes (1)	FinancialAssistancePolicyInd
Written Policy	Yes (1)	WrittenPolicyInd
All Hospitals Policy	Yes (X)	AllHospitalsPolicyInd
FPG Reference Free Care	Yes (1)	FPGReferenceFreeCareInd
Percent200	Yes (X)	Percent200Ind
FPG Reference Discounted Care	Yes (1)	FPGReferenceDiscountedCareInd
Percent400	Yes (X)	Percent400Ind
Free Care Medically Indigent	Yes (1)	FreeCareMedicallyIndigentInd
Financial Assistance Budget	Yes (1)	FinancialAssistanceBudgetInd
Expenses Exceed Budget	0	ExpensesExceedBudgetInd
Annual Community Bnft Report	0	AnnualCommunityBnftReportInd

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$2,542,839	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$0	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$2,542,839	NetCommunityBenefitExpnsAmt
Total Expense	0.00610	TotalExpensePct

Unreimbursed Medicaid UnreimbursedMedicaidGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$66,546,053	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$46,916,793	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$19,629,260	NetCommunityBenefitExpnsAmt
Total Expense	0.04710	TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$69,088,892	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$46,916,793	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$22,172,099	NetCommunityBenefitExpnsAmt
Total Expense	0.05320	TotalExpensePct

Community Health Services CommunityHealthServicesGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$624,740	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$3,471	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$621,269	NetCommunityBenefitExpnsAmt
Total Expense	0.00150	TotalExpensePct

Health Professions Education HealthProfessionsEducationGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$2,639,937	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$1,519,669	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$1,120,268	NetCommunityBenefitExpnsAmt
Total Expense	0.00270	TotalExpensePct

Total Other Benefits TotalOtherBenefitsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$3,264,677	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$1,523,140	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$1,741,537	NetCommunityBenefitExpnsAmt
Total Expense	0.00420	TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$72,353,569	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$48,439,933	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$23,913,636	NetCommunityBenefitExpnsAmt
Total Expense	0.05740	TotalExpensePct

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	Yes (1)	BadDebtExpenseReportedInd
Bad Debt Expense	$19,169,618	BadDebtExpenseAmt
Bad Debt Expense Attributable	$43,172	BadDebtExpenseAttributableAmt
Reimbursed By Medicare	$70,992,679	ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr	$84,607,028	CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall	-$13,614,349	MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

Field	Value	IRS element (for citing)
Other	Yes (X)	OtherInd

Field	Value	IRS element (for citing)
Written Debt Collection Policy	Yes (1)	WrittenDebtCollectionPolicyInd
Financial Assistance Prvsn	Yes (1)	FinancialAssistancePrvsnInd
Hospital Facilities	1	HospitalFacilitiesCnt

Hospital Facilities HospitalFacilitiesGrp

Field	Value	IRS element (for citing)
Facility	1	FacilityNum

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WHEELING HOSPITAL INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 MEDICAL PARK	AddressLine1Txt
City	WHEELING	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	26003	ZIPCd

Field	Value	IRS element (for citing)
Website Address	WWW.WHEELINGHOSPITAL.ORG	WebsiteAddressTxt
State License	89	StateLicenseNum
Licensed Hospital	Yes (X)	LicensedHospitalInd
General Medical And Surgical	Yes (X)	GeneralMedicalAndSurgicalInd
Teaching Hospital	Yes (X)	TeachingHospitalInd
Emergency Room24 Hrs	Yes (X)	EmergencyRoom24HrsInd

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

Field	Value	IRS element (for citing)
Business Name Line1	WHEELING HOSPITAL INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Facility	1	FacilityNum
First Licensed CY Or PY	0	FirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PY	0	TaxExemptHospitalCYOrPYInd
CHNA Conducted	Yes (1)	CHNAConductedInd
Community Definition	Yes (X)	CommunityDefinitionInd
Community Demographics	Yes (X)	CommunityDemographicsInd
Existing Resources	Yes (X)	ExistingResourcesInd
How Data Obtained	Yes (X)	HowDataObtainedInd
Community Health Needs	Yes (X)	CommunityHealthNeedsInd
Other Health Issues	Yes (X)	OtherHealthIssuesInd
Community Hlth Needs Id Process	Yes (X)	CommunityHlthNeedsIdProcessInd
Consulting Process	Yes (X)	ConsultingProcessInd
Prior CHNA Impact	Yes (X)	PriorCHNAImpactInd
CHNA Conducted	18	CHNAConductedYr
Take Into Account Others Input	Yes (1)	TakeIntoAccountOthersInputInd
CHNA Conducted With Other Fclts	Yes (1)	CHNAConductedWithOtherFcltsInd
CHNA Conducted With Non Fclts	0	CHNAConductedWithNonFcltsInd
CHNA Report Widely Available	Yes (1)	CHNAReportWidelyAvailableInd
Rpt Available On Own Website	Yes (X)	RptAvailableOnOwnWebsiteInd
Own Website URL	SEE SCHEDULE H, PART V, SECTION C	OwnWebsiteURLTxt
Paper Copy Public Inspection	Yes (X)	PaperCopyPublicInspectionInd
Implementation Strategy Adopt	Yes (1)	ImplementationStrategyAdoptInd
Implementation Strategy Adpt	18	ImplementationStrategyAdptYr
Strategy Posted Website	0	StrategyPostedWebsiteInd
Strategy Attached	Yes (1)	StrategyAttachedInd
Organization Incur Excise Tax	0	OrganizationIncurExciseTaxInd
Elig Criteria Explained	Yes (1)	EligCriteriaExplainedInd
FPG Family Incm Lmt Free Dscnt	Yes (X)	FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care	200.000000000000	FPGFamilyIncmLmtFreeCarePct
FPG Family Incm Lmt Dscnt Care	400.000000000000	FPGFamilyIncmLmtDscntCarePct
Asset Level Criteria	Yes (X)	AssetLevelCriteriaInd
Medical Indigency Criteria	Yes (X)	MedicalIndigencyCriteriaInd
Insurance Status Criteria	Yes (X)	InsuranceStatusCriteriaInd
Underinsurance Stat Criteria	Yes (X)	UnderinsuranceStatCriteriaInd
Explained Basis	Yes (1)	ExplainedBasisInd
App Financial Asst Expln	Yes (1)	AppFinancialAsstExplnInd
Described Info	Yes (X)	DescribedInfoInd
Described Suprt Doc	Yes (X)	DescribedSuprtDocInd
Provided Hospital Contact	Yes (X)	ProvidedHospitalContactInd
Provided Nonprofit Contact	Yes (X)	ProvidedNonprofitContactInd
Includes Publicity Measures	Yes (1)	IncludesPublicityMeasuresInd
FAP Available On Website	Yes (X)	FAPAvailableOnWebsiteInd
FAP Available On Website URL	HTTPS://WHEELINGHOSPITAL.ORG/ABOUT/FINANCIALASSISTANCE.ASPX	FAPAvailableOnWebsiteURLTxt
FAP App Available On Website	Yes (X)	FAPAppAvailableOnWebsiteInd
FAP App Available On Website URL	HTTPS://WHEELINGHOSPITAL.ORG/ABOUT/FINANCIALASSISTANCE.ASPX	FAPAppAvailableOnWebsiteURLTxt
FAP Summary On Website	Yes (X)	FAPSummaryOnWebsiteInd
FAP Summary On Website URL	HTTPS://WHEELINGHOSPITAL.ORG/ABOUT/FINANCIALASSISTANCE.ASPX	FAPSummaryOnWebsiteURLTxt
FAP Avlbl On Request No Charge	Yes (X)	FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No Chrg	Yes (X)	FAPAppAvlblOnRequestNoChrgInd
FAP Sum Avlbl On Request No Chrg	Yes (X)	FAPSumAvlblOnRequestNoChrgInd
Notified FAP Copy Bill Display	Yes (X)	NotifiedFAPCopyBillDisplayInd
Communtity Notified FAP	Yes (X)	CommuntityNotifiedFAPInd
Other Publicity	Yes (X)	OtherPublicityInd
FAP Actions On Nonpayment	Yes (1)	FAPActionsOnNonpaymentInd
Permit No Actions	Yes (X)	PermitNoActionsInd
Collection Activities	0	CollectionActivitiesInd
Provided Written Notice	Yes (X)	ProvidedWrittenNoticeInd
Made Effort Orally Notify	Yes (X)	MadeEffortOrallyNotifyInd
Processed FAP Application	Yes (X)	ProcessedFAPApplicationInd
Nondis Emergency Care Policy	Yes (1)	NondisEmergencyCarePolicyInd
Look Back Medicare Private	Yes (X)	LookBackMedicarePrivateInd
Amounts Generally Billed	0	AmountsGenerallyBilledInd
Gross Charges	0	GrossChargesInd

Supplemental Information SupplementalInformationGrp (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
WHEELING HOSPITAL, INC.	PART V, SECTION B, LINE 5: INPUT WAS SOLICITED FROM THOSE REPRESENTING THE BROAD INTERESTS OF THE COMMUNITY FROM AUGUST AND SEPTEMBER 2019. INDIVIDUAL INTERVIEW DISCUSSIONS INCLUDED THE HEALTH NEEDS OF THE COMMUNITY, BARRIERS TO HEALTH CARE ACCESS, OPPORTUNITIES FOR IMPROVEMENT, PERCEPTION OF WHEELING HOSPITAL, INC., AND FEEDBACK ON PREVIOUS INITIAITIVES.THE FOLLOWING ORGANIZATIONS WERE CONSULTED BY THE HOSPITAL IN CONDUCTING ITS MOST RECENT CHNA:- OHIO COUNTY HEALTH DEPARTMENT- BELMONT BEHAVIORAL HEALTH & REHAB- CONTINUOUS CARE CENTER WHEELING HOSPITAL- WHEELING HEALTH RIGHT- WV DHHR- WHEELING CORPORATE HEALTH - WHEELING HOSPITAL FAMILY MEDICINE
WHEELING HOSPITAL, INC.	PART V, SECTION B, LINE 6A: THE CHNA FOR WHEELING HOSPITAL, INC. AND BELMONT COMMUNITY HOSPITAL, A RELATED PARTY, WERE CONDUCTED SIMULTANEOUSLY, BUT SEPARATE REPORTS WERE ISSUED FOR EACH HOSPITAL.
WHEELING HOSPITAL, INC.	PART V, SECTION B, LINE 11: DUE TO THE MOST RECENT CHNA NOT BEING ADOPTED BY THE BOARD UNTIL SEPTEMBER 30 2019, THE HOSPITAL CONTINUED TO ADDRESS THE NEEDS AND ISSUES PRESENTED IN THE PREVIOUS CHNA. THE NEEDS IDENTIFIED IN THE PREVIOUSLY COMPLETED COMMUNITY HEALTH NEEDS ASSESSMENT DATED SEPTEMBER 30, 2016 ARE AS FOLLOWS:1. CHRONIC DISEASE MANAGEMENT2. UNHEALTHY LIFESTYLES3. DRUG AND ALCOHOL ABUSEWHEELING HOSPITAL, INC. CURRENTLY HAS VARIOUS COMMUNITY OUTREACH AND EDUCATION PROGRAMS IN PLACE FOR ALL THREE OF THESE NEEDS. AS A RESULT, THE HOSPITAL ADDRESSED ALL THREE OF THESE ISSUES DURING FY19:CHRONIC DISEASE MANAGEMENTWHEELING HOSPITAL, INC. HAS CONTINUED ITS TRADITION OF PROVIDING OUTREACH AND EDUCATION TO THE RESIDENTS OF WHEELING, WV AND SURROUNDING COMMUNITIES REGARDING THE CAUSES OF CHRONIC DISEASE, PREVENTATIVE MEASURE AND TREATMENT. DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2019, APPROXIMATELY 2,224 AREA RESIDENTS PARTICIPATED IN HEALTH FAIRS CONDUCTED BY WHEELING HOSPITAL, INC. THE HEALTH FAIRS PROVIDED DIABETES SCREENINGS AND EDUCATION, BLOOD PRESSURE MONITORING, CHOLESTEROL SCREENING AS WELL AS EDUCATION ON BREAST HEALTH AND BONE HEALTH. UNHEALTHY LIFESTYLES WHEELING HOSPITAL, INC. PROVIDED OUTREACH AND EDUCATION FOR SMOKING CESSATION, PROPER NUTRITION AND THE IMPORTANCE OF PHYSICAL ACTIVITY TO APPROXIMATELY 787 COMMUNITY MEMBERS DURING THE 9/30/19 FISCAL YEAR. PARTICULAR ATTENTION WAS GIVEN TO HEALTH AND WELLNESS EDUCATION FOR THE OLDER ADULTS IN THE COMMUNITY GIVEN THE AGING OF THE POPULATION IN THE WHEELING HOSPITAL, INC. SERVICE AREA. THE HOSPITAL WILL CONTINUE TO ASSIST WITH HEALTH AND WELLNESS PROGRAMS AND PROVIDE THE NECESSARY RESOURCES FOR THOSE SEEKING HEALTHY LIFESTYLES THROUGH DIET AND EXERCISE. DRUG AND ALCOHOL ABUSEWHEELING HOSPITAL, INC. WILL MAINTAIN ITS COLLABORATION AND REFERRAL NETWORK TO ADDRESS PATIENTS' NEEDS WITH REGARD TO ADDICTION AND ABUSE. THE HOSPITAL WILL PROVIDE OUTREACH AND EDUCATION TO ITS SURROUNDING COMMUNITIES. ADDITIONALLY, WHEELING HOSPITAL, INC. WILL ENGAGE WITH LOCAL LAW ENFORCEMENT AND OTHER COMMUNITY AGENCIES IN INITIATIVES AIMED AT ADDRESSING THE OPIOID EPIDEMIC THAT IS CURRENTLY RAVAGING THE OHIO VALLEY.EFFORTS MADE DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2019 FOR NEEDS IDENTIFIED IN THE PREVIOUS CHNA ARE: 1. PHYSICIAN RECRUITMENT - THE RECRUITMENT CAMPAIGN THAT BEGAN A DECADE AGO IS STILL IN PLACE. AT ANY GIVEN TIME, WHEELING HOSPITAL, INC.'S MANAGEMENT IS IN DISCUSSION OR NEGOTIATION WITH AT LEAST ONE POTENTIAL RECRUIT AND AT TIMES SEVERAL RECRUITS SIMULTANEOUSLY. THIS PROCESS WILL CONTINUE, AND AS GOOD MATCHES ARE FOUND, OFFERS OF EMPLOYMENT WILL BE EXTENDED. IN ADDITION TO RECRUITING PHYSICIANS FROM OUTSIDE OF THE WHEELING, WV AREA, NEW PHYSICIAN PRACTICES HAVE BEEN ESTABLISHED AND STAFFED WITH PHYSICIANS FROM WHEELING HOSPITAL, INC.'S FAMILY PRACTICE MEDICINE INTERN AND RESIDENT PROGRAM. 2. ADULT OUTPATIENT BEHAVIORAL HEALTH SERVICES/DIABETIC EDUCATION/WEIGHT LOSS & NUTRITION - THE SEARCH FOR A HEALTH CARE PARTNER TO PROVIDE OUTPATIENT PSYCHIATRIC SERVICES THAT BEGAN IN FY2015 CONTINUED INTO FY2019. WHEELING HOSPITAL, INC. IS ACUTELY AWARE OF THE NEED FOR THESE SERVICES WITHIN OUR SERVICE AREA AND WILL CONTINUE THE NEGOTIATIONS WITH A QUALIFIED PARTNER WHO CAN PROVIDE THESE SERVICES. THE HOWARD LONG WELLNESS CENTER CONTINUES TO PROVIDE A VARIETY OF WEIGHT LOSS, NUTRITION, SMOKING CESSATION AND OTHER HEALTH ENHANCING PROGRAMS IN ADDITION TO THE ONGOING DIABETIC EDUCATION SERVICES.3. AGING POPULATION - WHEELING HOSPITAL, INC. HAS TAKEN ON FEASIBILITY STUDIES IN RELATION TO PROJECTS THAT ADDRESSED THE NEED FOR ADDITIONAL ASSISTED LIVING AND/OR INDEPENDENT LIVING COMMUNITIES FOR THE AREA'S AGING POPULATION. SIGNIFICANT FURTHER REVIEW AND CONSIDERATION IS REQUIRED BEFORE HOSPITAL MANAGEMENT WILL MAKE A DECISION REGARDING MOVING FORWARD WITH SUCH FACILITIES. THIS REMAINS AN AREA OF FOCUS AND INTEREST AND THE HOSPITAL IS COMMITTED TO EXPLORING OPTIONS IN THIS REGARD. THE HOSPITAL CURRENTLY OPERATES VEHICLES TO ASSIST NON-DRIVING ELDERLY PATIENTS WITH TRANSPORT TO AND FROM THE HOSPITAL AND PHYSICIAN OFFICES, AS WELL AS PROVIDING FREE TAXI VOUCHERS TO PATIENTS FOR TRANSPORT HOME AFTER ER OR INPATIENT VISITS. ADDITIONALLY, WHEELING HOSPITAL, INC. HAS CONSTRUCTED A REPLACEMENT FOR THE BISHOP HODGES CONTINUOUS CARE CENTER (SNF/ICF) FACILITY ON ITS CAMPUS WITH A COMPLETION DATE OF JULY 2018. THIS IS A STATE OF THE ART FACILITY WITH PRIVATE ROOMS AND BATHS, LARGE ROOMS AND A DE-INSTITUTIONALIZED THEME OF DECOR.
WHEELING HOSPITAL, INC.	PART V, SECTION B, LINE 16J: IN ADDITION TO PROVIDING THE FULL FAP UPON REQUEST, A SUMMARY IS POSTED IN THE HOSPITAL FACILITY'S EMERGENCY ROOMS AND WAITING ROOMS. ALSO, SIGNAGE AND LITERATURE HAS BEEN DEPLOYED IN POINTS OF THE FACILITY, AND IN PHYSICIAN OFFICES, TO EDUCATE PATIENTS ABOUT THE FAP PROGRAM.
PART V, SECTION B, LINE 7A:	THE COMMUNITY HEALTH NEEDS ASSESSMENT ("CHNA") OF THE HOSPITAL FACILITY CAN BE FOUND AT THE FOLLOWING WEB ADDRESS:HTTPS://WHEELINGHOSPITAL.ORG/FACILITIES/WHEELINGHOSPITAL/COMMUNITYHEALTHNEEDSASSESSMENT_WH.PDF

Field	Value	IRS element (for citing)
Facility	1	FacilityNum

Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp

Oth Hlth Care Fclts OthHlthCareFcltsGrp

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	1 - CONTINUOUS CARE CENTER	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 6313	AddressLine1Txt
City	WHEELING	CityNm
State Abbreviation	WV	StateAbbreviationCd
ZIP	26003	ZIPCd

Field	Value	IRS element (for citing)
Facility	SKILLED NURSING FACILITY	FacilityTxt

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART I, LINE 3C:	ELIGIBILITY FOR FINANCIAL ASSISTANCE IS DETERMINED BY REFERENCING THE FINANCIAL ASSISTANCE MATRIX, WHICH IS BASED ON THE FEDERAL POVERTY GUIDELINES FOR THE MOST CURRENT YEAR AVAILABLE AS ISSUED BY THE DEPARTMENTOF HEALTH AND HUMAN SERVICES. APPLICANTS ARE REQUIRED TO PROVIDE PROOF OF INCOME, SUCH AS UNEMPLOYMENT, WORKER'S COMPENSATION, SOCIAL SECURITY, ANDALIMONY/CHILD SUPPORT. THEY ARE ALSO ASKED IF THEY HAVE MEDICAID OR ANY OTHER THIRD PARTY INSURANCE. APPLICANTS CLAIMING THAT THEY HAVE NO INCOME ARE REQUIRED TO PROVIDE A LETTER OF SUPPORT FROM THE INDIVIDUAL PROVIDING THE SUPPORT FOR THE PATIENT. ADDITIONALLY, APPLICANTS MAY PROVIDE LETTERS OF DENIAL FROM INSURANCE PROVIDERS AS SUPPORT. ASSETS ARE ALSO CONSIDERED WHEN DECIDING WHETHER TO GRANT FINANCIAL ASSISTANCE AS THE PATIENT IS REQUIRED TO PROVIDE COPIES OF BANK STATEMENTS, CERTIFICATES OF DEPOSIT, MONEY MARKET ACCOUNT STATEMENTS, ETC.
PART I, LINE 7:	THE COST OF CHARITY CARE IS COMPUTED BY MULTIPLYING THE AMOUNT OF GROSS PATIENT CHARGES WRITTEN OFF DURING THE FISCAL YEAR IN ACCORDANCE WITH THE HOSPITAL'S FINANCIAL ASSISTANCE POLICY BY AN OVERALL COST-TO-CHARGE RATIO THAT IS COMPUTED BASED ON THE METHODOLOGY OF "WORKSHEET 2" OF THE FORM 990, SCHEDULE H INSTRUCTIONS.
PART III, LINE 2:	BAD DEBT EXPENSE WAS CALCULATED BY TAKING THE BAD DEBT WRITE-OFFS FOR 9/30/19 (BASED ON GROSS CHARGES) FROM THE GENERAL LEDGER. THE TOTAL BAD DEBT WRITE-OFFS WERE THEN MULTIPLIED BY THE OVERALL COST-TO-CHARGE RATIO OF 39.18% CALCULATED ON WORKSHEET 2 OF SCHEDULE H. DISCOUNTS TO PATIENT ACCOUNTS ARE RECORDED AS CONTRACTUAL WRITE-OFF'S AND NOT AS BAD DEBT. THEREFORE, THE CALCULATED BAD DEBT EXPENSE DOES NOT INCLUDE ANY PORTION OF A PATIENT'S CHARGES THAT WERE DISCOUNTED.
PART III, LINE 3:	ESTIMATE OF FACILITY BAD DEBTS WHICH MAY QUALIFY FOR CHARITY: THIS IS ESTIMATED BY CALCULATING THE CHARITY WRITE-OFFS AS A PERCENTAGE OF TOTAL REVENUE AND APPLYING THIS PERCENTAGE (0.61%) TO THE TOTAL BAD DEBT WRITE-OFFS FOR THE PERIOD. THE RESULTING AMOUNT IS THEN MULTIPLIED BY THE OVERALL COST/CHARGE RATIO COMPUTED ON WORKSHEET 2 OF THE FORM 990 INSTRUCTIONS.
PART III, LINE 4:	WHEELING HOSPITAL, INC. DOES NOT HAVE SEPARATE AUDITED FINANCIAL STATEMENTS, BUT THE FOLLOWING FOOTNOTE IS INCLUDED IN THE CONSOLIDATED AUDITED FINANCIAL STATEMENTS:THE PROVISION FOR BAD DEBTS IS BASED UPON MANAGEMENT'S ASSESSMENT OF HISTORICAL AND EXPECTED NET COLLECTIONS CONSIDERING BUSINESS AND ECONOMIC CONDITIONS, TRENDS IN HEALTH CARE COVERAGE, AND OTHER COLLECTION INDICATORS. PERIODICALLY THROUGHOUT THE YEAR, MANAGEMENT ASSESSES THE ADEQUACY OF THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS BASED UPON HISTORICAL WRITE-OFF EXPERIENCE BY PAYOR. THE RESULTS OF THIS REVIEW ARE THEN USED TO MAKE MODIFICATIONS TO THE PROVISION FOR BAD DEBTS TO ESTABLISH AN APPROPRIATE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS. THE PROVISION FOR BAD DEBTS AS A PERCENTAGE OF NET PATIENT REVENUES WAS 4.99% AND 5.75% FOR THE YEARS ENDED SEPTEMBER 30, 2019 AND 2018, RESPECTIVELY.PROVISIONS FOR BAD DEBTS INCLUDE: 2019 2018 GOVERNMENT AND STATE PROVISION $0 $0 COMMERCIAL, OTHER, AND SELF-PAY $21,372,522 $23,067,877 THE BAD DEBT REFLECTED ON THE FINANCIAL STATEMENTS IS THE GROSS AMOUNT OF THE ACCOUNTS DEEMED UNCOLLECTIBLE. THIS WOULD BE FOR ACCOUNTS THAT HAVE HAD NO PAYMENT FOR 60 DAYS AND HAVE HAD A MINIMUM OF FIVE STATEMENTS PRODUCED. THEREFORE, THE BAD DEBT AMOUNTS WOULD BE AFTER ANY DISCOUNTS OR PATIENT PAYMENTS HAVE BEEN APPLIED.THE RATIO FROM WORKSHEET 2 OF THE SCHEDULE H INSTRUCTIONS WAS USED. THIS RATIO WAS APPLIED TO THE TOTAL BAD DEBT EXPENSE INCLUDED IN NET PATIENT SERVICE REVENUE.THE ESTIMATED AMOUNT OF BAD DEBT EXPENSE THAT COULD REASONABLY BE ATTRIBUTABLE TO PATIENTS WHO LIKELY WOULD QUALIFY FOR FINANCIAL ASSISTANCE UNDER THE HOSPITAL'S CHARITY CARE POLICY WAS CALCULATED BY APPLYING THE PERCENTAGE OF CHARITY CARE TO GROSS PATIENT REVENUE TO THE TOTAL BAD DEBT EXPENSE AT COST.
PART III, LINE 8:	THE COSTS REFLECTED IN LINE 6 ARE THE ALLOWABLE INPATIENT AND OUTPATIENT COSTS FROM WORKSHEET D-1 AND D, PART V OF THE 9/30/19 CMS COST REPORT. APPROXIMATELY $1.12M OF THE $13.6M SHORTFALL ON LINE 7 IS TREATED AS COMMUNITY BENEFIT. DESPITE THE FACT THAT THE PROGRAM SERVES ALL ELDERLY AND DISABLED BENEFICIARIES AND COULD REPRESENT COMMUNITY BENEFIT, THE MAJORITY OF THE SHORTFALL IS NOT TREATED AS COMMUNITY BENEFIT. THE $1.12M TREATED AS A COMMUNITY BENEFIT IS THE MEDICARE SHORTFALL RELATING TO THE INTERNS AND RESIDENTS' MEDICAL EDUCATION PROGRAM. THE COMMUNITY BENEFIT FOR THE INTERN AND RESIDENT PROGRAM IS REPORTED ON LINE 7F (HEALTH PROFESSIONS EDUCATION) OF SCHEDULE H. MEDICARE COSTS OF $85M ON PART III, LINE 6, SECTION B, ARE OBTAINED FROM WORKSHEET D-1, D, AND PART V OF THE 9/30/19 MEDICARE COST REPORT. MEDICARE COST IS OBTAINED DIRECTLY FROM THE 9/30/19 WHEELING HOSPITAL, INC. MEDICARE COST REPORT. WORKSHEETS D-1 AND D, PART V OF THE COST REPORT CALCULATE MEDICARE INPATIENT AND OUTPATIENT COST, RESPECTIVELY, BASED ON A FULL-COSTING METHODOLOGY.
PART III, LINE 9B:	WHEELING HOSPITAL INC.'S COLLECTION POLICY HAS BEEN ESTABLISHED TO DEFRAY THE COSTS OF MEDICALLY NECESSARY SERVICES FOR THOSE PATIENTS WHO MEET CERTAIN GUIDELINES AND HAVE NO OTHER MEDICAL FUNDING SOURCES. INPATIENT, OUTPATIENT, EMERGENCY ROOM SERVICES, PROFESSIONAL SERVICES OF EMPLOYED PHYSICIANS AND PRESCRIPTION DRUGS ON AN ACUTE/EMERGENT BASIS ARE ELIGIBLE FOR FINANCIAL ASSISTANCE/CHARITY CARE. THE FINANCIAL ASSISTANCE/CHARITY CARE APPLICATION MUST BE SIGNED BY THE APPLICANT ATTESTING TO THE TRUTHFULNESS AND ACCURACY OF THE INFORMATION PROVIDED.ELIGIBILITY IS DETERMINED BY REFERENCING THE FINANCIAL ASSISTANCE/CHARITY CARE MATRIX, WHICH IS BASED ON THE FEDERAL POVERTY GUIDELINES FOR THE MOST CURRENT YEAR AVAILABLE. THOSE APPROVED APPLICANTS WHO ARE AT OR BELOW 200% OF THE FEDERAL POVERTY GUIDELINES ARE ELIGIBLE TO RECEIVE CHARITY CARE, AND THOSE WHO ARE FROM 201% TO 400% OF THOSE LIMITS ARE ELIGIBLE FORDISCOUNTS.
PART VI, LINE 2:	WHEELING HOSPITAL, INC. IS CONTINUOUSLY EVALUATING AND ASSESSING COMMUNITY NEEDS THAT MAY ARISE OUTSIDE OF THE CHNA. THE IMPLEMENTATION PLAN FOR THE CHNA IS RE-EVALUATED YEARLY TO DETERMINE THE OPTIMAL RESPONSE TO THE UP-TO-DATE NEEDS THAT OCCUR SINCE THE DATE OF THE LAST REPORT AND HOW THE RESOURCES OF THE HOSPITAL CAN BEST BE USED FOR THE GREATER GOOD OF THE SURROUNDING AREA. ADDITIONALLY, EACH DEPARTMENT OF THE HOSPITAL THAT CONDUCTS COMMUNITY ABEYANCE PROGRAMS IS SURVEYED YEARLY IN REGARD TO THE EFFECTIVENESS OF CURRENT PROGRAMS IN PLACE AND THE BEST WAY TO RESPOND TO NEW ISSUES THAT HAVE ARISEN SINCE THE LAST SURVEY. THE RESULTS ARE EVALUATED IN REGARD TO HOW BEST TO DEPLOY HOSPITAL RESOURCES TO MEET THESE OBJECTIVES.
PART VI, LINE 3:	IF THE PATIENT HAS A SCHEDULED PROCEDURE AND HAS BEEN PRE-REGISTERED AS SELF PAY, THEY ARE DIRECTED TO THE FINANCIAL COUNSELOR, WHERE PAYMENT ARRANGEMENTS AND DISCOUNTS/CHARITY ARE DISCUSSED, IF APPLICABLE. SELF PAYACCOUNTS OVER $500 ARE SCREENED BY MEDASSIST, AN OFFSITE SERVICE FOR GOVERNMENT PROGRAM ELIGIBILITY. ONCE AN ACCOUNT DROPS TO BILLING, THE CREDIT/COLLECTION STAFF GETS THAT ACCOUNT AND RESEARCH FOR OTHER ACCOUNTS, NOTING INSURANCE OR CHARITY. IF NOTHING PRIOR, THE PATIENT IS CALLED TO DISCUSS PAYMENT/CHARITY, AS APPLICABLE.
PART VI, LINE 4:	WHEELING HOSPITAL, INC. PREDOMINANTLY SERVICES THE WHEELING METROPOLITAN STATISTICAL AREA. THE PRIMARY SERVICE AREA INCLUDES ONE COUNTY IN THE NORTHERN PANHANDLE OF WEST VIRGINIA (OHIO COUNTY) AND ONE COUNTY IN OHIO (BELMONT COUNTY), WITH A TOTAL POPULATION OF APPROXIMATELY 108,417.THE ESTIMATED RACIAL MAKEUP OF THE MSA AS OF 2018 WAS 93.25% WHITE, 3.95% AFRICAN AMERICAN, 0.65% ASIAN, 0.20% NATIVE AMERICAN, WITH THE REMAINDER FROM OTHER RACES OR A COMBINATION OF TWO OR MORE RACES. THE MEDIAN HOUSEHOLD INCOME FOR 2018 WAS APPROXIMATELY $48,890, WHILE THE MEDIAN HOUSEHOLD INCOME FOR THE UNITED STATES WAS APPROXIMATELY $60,293. THE BELOW POVERTY LEVEL PERCENTAGE FOR 2018 WAS APPROXIMATELY 12.75%, WHILE THE BELOW POVERTY LEVEL PERCENTAGE WAS APPROXIMATELY 11.8% FOR THE UNITED STATES.
PART VI, LINE 5:	A MAJORITY OF THE HOSPITAL'S BOARD MEMBERS ARE RESIDENTS OF THE PRIMARY SERVICE AREA AND ARE NEITHER EMPLOYEES NOR CONTRACTORS OF THE HOSPITAL.IN ADDITION, THE HOSPITAL EXTENDS MEDICAL STAFF PRIVILEGES TO ANY QUALIFIED PHYSICIAN IN THE COMMUNITY.
PART VI, LINE 6:	WHEELING HOSPITAL, INC. (THE "HOSPITAL OR "WHEELING HOSPITAL") WAS CREATED BY AN ACT OF THE VIRGINIA GENERAL ASSEMBLY IN 1850. CURRENTLY, THE HOSPITAL OPERATES AND EXISTS UNDER THE LAWS OF WEST VIRGINIA AS A NOT-FOR-PROFIT CORPORATION. UNDER ITS CORPORATE CHARTER, THE HOSPITAL IS OPERATED, SUPERVISED, AND CONTROLLED BY THE ROMAN CATHOLIC DIOCESE OF WHEELING/CHARLESTON (THE "DIOCESE"). THE HOSPITAL CONSISTS OF THE WHEELING HOSPITAL DIVISION, A FULL SERVICE REGIONAL TEACHING HOSPITAL OFFERING A WIDE RANGE OF MEDICAL AND SURGICAL SERVICES ON AN INPATIENT AND OUTPATIENT BASIS, AND THE CONTINUOUS CARE CENTER WHEELING HOSPITAL (CCC), HOUSING A 144-BED SKILLED AND INTERMEDIATE CARE CENTER. THE HOSPITAL OWNS AND OPERATES THE PHYSICIAN PRACTICE DIVISION AS A DEPARTMENT OF THE HOSPITAL. THIS DIVISION CONSISTS OF A GROUP OF PRIMARY CARE AND MULTISPECIALTY PHYSICIANS PRACTICING AT THE HOSPITAL.THE HOSPITAL IS THE SOLE MEMBER OF BELMONT COMMUNITY HOSPITAL ("BELMONT HOSPITAL") LOCATED IN BELLAIRE, OHIO. BELMONT HOSPITAL CEASED HOSPITAL OPERATIONS IN APRIL 2019. THE HOSPITAL WHOLLY OWNS A CAPTIVE INSURANCE COMPANY, MOUNTAINEER FREEDOM, LTD. (MFLTD). THE HOSPITAL IS THE SOLE MEMBER OF THE MEDICAL PARK FOUNDATION (THE "FOUNDATION"), WHICH RAISES CONTRIBUTIONS SOLELY FOR THE USE OF THE HOSPITAL-CONTROLLED ENTITIES. THE PURPOSE OF THE FOUNDATION IS TO CULTIVATE PHILANTHROPIC SUPPORT FOR PATIENT CARE SERVICES, IMPROVE HOSPITAL FACILITIES, SUPPORT THE UNCOMPENSATED CARE PROGRAM, AND SUPPORT COMMUNITY OUTREACH PROGRAMS.THE HOSPITAL IS THE SOLE MEMBER OF WHEELING PEDIATRICS, LLC (WP) AND WOMEN'S HEALTH SERVICES (WHS). HOWEVER, THERE ARE NO ASSETS NOR ACTIVITIES FOR EITHER OF THESE LEGAL ENTITIES AS OF AND FOR THE YEARS ENDED SEPTEMBER 30, 2019 AND 2018. IN 2017, THE HOSPITAL BECAME THE SOLE MEMBER OF HARRISON COMMUNITY HOSPITAL (HCH), LOCATED IN CADIZ, OHIO, AND HARRISON COMMUNITY HOSPITAL FOUNDATION (HCF), WHICH RAISES CONTRIBUTIONS FOR THE USE OF HCH.IN 2019, THE HOSPITAL BECAME THE SOLE MEMBER OF WHEELING HOSPITAL AMBULATORY SURGERY CENTER LLC ("WH ASC") LOCATED IN BRIDGEPORT, OHIO. THE HOSPITAL ALSO ENTERED INTO AN AGREEMENT WITH WEST VIRGINIA UNIVERSITY TO PROVIDE KEY MANAGEMENT SERVICES IN 2019. THE HOSPITAL OWNS TWO HOLDING COMPANIES, WH HOLDINGS I, LLC (WHH I) AND WH HOLDINGS II, INC. (WHH II). WHH I IS A TAXABLE LIMITED LIABILITY COMPANY. WHH II IS A NONPROFIT CORPORATION. THESE HOLDING COMPANIES MAY BE USED FOR ANY FUTURE ENDEAVORS THAT MIGHT BE UNDERTAKEN AND CAPITALIZED BY THE HOSPITAL OUTSIDE OF THE COVENANTS AND AGREEMENTS GOVERNING THE US DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT (HUD) - INSURED MORTGAGE. AS OF AND FOR THE YEARS ENDED SEPTEMBER 30, 2019 AND 2018, THERE WERE NO ASSETS NOR ACTIVITIES FOR WHH I.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	Yes (1)	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (18 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JAMES B MURDY
CHIEF FINANCIAL OFFICER	$258,246	$0	$75,000	$0	$0	$0	$21,554	$0	$35,038	$0	$389,838	$0	$0	$0
MICHAEL S MCKEETS
CHIEF OPERATING OFFICER (END 12/18)	$184,633	$0	$25,000	$0	$0	$0	$16,510	$0	$10,854	$0	$236,997	$0	$0	$0
ANGELO GEORGES MD
CHIEF MEDICAL OFFICER	$507,342	$0	$25,000	$0	$0	$0	$12,466	$0	$35,353	$0	$580,161	$0	$0	$0
ANTHONY MARTINELLI
SENIOR DIRECTOR	$161,576	$0	$30,000	$0	$0	$0	$9,203	$0	$22,512	$0	$223,291	$0	$0	$0
DAVID RAPP
CHIEF INFORMATION OFFICER	$258,268	$0	$60,000	$0	$0	$0	$15,707	$0	$27,910	$0	$361,885	$0	$0	$0
DENNIS NIESS MD
CHIEF MED. INFO. OFFICER	$239,681	$0	$20,000	$0	$0	$0	$17,651	$0	$28,557	$0	$305,889	$0	$0	$0
DIANE LIVENGOOD
SENIOR DIRECTOR	$152,293	$0	$15,000	$0	$0	$0	$7,928	$0	$10,517	$0	$185,738	$0	$0	$0
HEIDI PORTER
VP OF QUALITY & REGULATORY AFFAIRS	$127,248	$0	$50,000	$0	$0	$0	$6,965	$0	$10,655	$0	$194,868	$0	$0	$0
JOHN DEBLASIS
SENIOR ADMIN. & VICE PRESIDENT	$162,208	$0	$15,000	$0	$0	$0	$12,408	$0	$13,493	$0	$203,109	$0	$0	$0
KAREEN SIMON
VP OF OPERATIONS/COO	$365,020	$0	$50,000	$0	$0	$0	$12,925	$0	$1,422	$0	$429,367	$0	$0	$0
KATHY STAHL
CHIEF NURSING OFFICER	$147,283	$0	$10,000	$0	$0	$0	$11,620	$0	$2,001	$0	$170,904	$0	$0	$0
SHAWN STERN
MEDICAL DIRECTOR	$344,319	$0	$25,000	$0	$0	$0	$12,375	$0	$35,433	$0	$417,127	$0	$0	$0
VINCENT AZZARELLO
SENIOR DIRECTOR	$151,062	$0	$7,000	$0	$0	$0	$6,879	$0	$22,430	$0	$187,371	$0	$0	$0
CHANDRA S SWAMY
PHYSICIAN	$523,777	$0	$433,489	$0	$0	$0	$15,216	$0	$23,034	$0	$995,516	$0	$0	$0
DEVENDER BATRA
PHYSICIAN	$1,636,671	$0	$0	$0	$0	$0	$11,550	$0	$14,513	$0	$1,662,734	$0	$0	$0
GREGORY S MERRICK
PHYSICIAN	$1,308,620	$0	$18,000	$0	$0	$0	$13,200	$0	$1,568	$0	$1,341,388	$0	$0	$0
HOWARD SHACKELFORD
PHYSICIAN	$938,752	$0	$45,511	$0	$0	$0	$8,525	$0	$27,120	$0	$1,019,908	$0	$0	$0
JONDAVID POLLOCK
PHYSICIAN	$1,202,477	$0	$0	$0	$0	$0	$13,200	$0	$28,201	$0	$1,243,878	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 5A:	FormAndLineReferenceDesc
Explanation	DR. SWAMY'S AND DR. SHACKLEFORD'S INCENTIVES ARE BASED ON A PERCENTAGE OF NET REVENUE. OVERALL PHYSICIAN COMPENSATION WAS DETERMINED TO BE REASONABLE.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
VALORIE SATKOSKE
DAUGHTER OF RONALD L. VIOLI - CHIEF EXECUTIVE OFFICER THRU MAY 2019.	$210,859	PAYMENTS - EMPLOYEE COMPENSATION	0
R & V ASSOCIATES
CHIEF EXECUTIVE OFFICER (THRU JUNE 2019) IS PRINCIPAL OF R & V ASSOCIATES.	$4,093,997	PAYMENTS - INCLUDING OTHER CONSULTING SERVICES AND EXPENSES FOR REIMBURSEMENT.	0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART IV, LINE 3:	FormAndLineReferenceDesc
Explanation	EXPLANATION OF RELATIONSHIP/TRANSACTIONS WITH R & V ASSOCIATES:R & V ASSOCIATES IS AN INDEPENDENT BUSINESS CONSULTING FIRM THAT PROVIDES SERVICES TO WHEELING HOSPITAL, INC. (THE "HOSPITAL"). MR. VIOLI, INDEPENDENT CONSULTANT, IS A PRINCIPAL AND ONE OF THE MANAGING DIRECTORS OF THE CONSULTING FIRM. MR. VIOLI RECEIVES ALL COMPENSATION DIRECTLY FROM R & V ASSOCIATES FOR HIS SERVICES AT THE HOSPITAL, AND NOT FROM THE HOSPITAL. ALTHOUGH MR. VIOLI CURRENTLY SERVED AS CHIEF EXECUTIVE OFFICER OF THE HOSPITAL THRU MAY 2019, HE DOES SO THROUGH HIS AFFILIATION WITH R & V ASSOICATES AND NOT THROUGH DIRECT EMPLOYMENT WITH THE HOSPITAL. THE COMPENSATION PAID TO R & V ASSOCIATES BY THE HOSPITAL IS ESTABLISHED BY AN INDEPENDENT AD HOC COMMITTEE OF THE BOARD OF DIRECTORS OF THE HOSPITAL. IT IS THE PRACTICE OF THE AD HOC COMMITTEE TO CONDUCT ITS DELIBERATIONS IN FULL COMPLIANCE WITH THE ESTABLISHED PROCEDURES UNDER SECTION 4958 OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED, AND WITH THE SETTLED PURPOSE OF ESTABLISHING A REBUTTABLE PRESUMPTION OF REASONABLENESS WITH RESPECT TO THE COMPENSATION PAID TO R & V ASSOCIATES. ADDITIONALLY, THE AD HOC COMMITTEE HAS SOLE AUTHORITY OVER THE RETENTION AND DISCHARGE OF R & V ASSOCIATES, AND MR. VIOLI, AS CHIEF EXECUTIVE OFFICER, HAS NO AUTHORITY OVER SUCH RETENTION OR ANY OTHER ASPECT OF THAT ENGAGEMENT. THE PAYMENTS TO R & V ASSOCIATES INLCUDE COMPENSATION PAYMENTS FOR MR. VIOLI, EXPENSE REIMBURSEMENTS, AND OTHER PAYMENTS FOR CONSULTING SERVICES.	ExplanationTxt

Schedule M IRS990ScheduleM

Drugs And Medical Supplies DrugsAndMedicalSuppliesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$67,500	NoncashContributionsRptF990Amt
Method Of Determining Revenues	OTHER	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (1)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, COLUMN (B):	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	THE VERY REVEREND MONSIGNOR KEVIN M. QUIRK WAS THE ASSISTANT TO MARK E. BRENNAN, BISHOP OF THE DIOCESE OF WHEELING-CHARLESTON. THE VERY REVEREND MONSIGNOR KEVIN M. QUIRK RESIGNED JUNE 10, 2019.
FORM 990, PART VI, SECTION A, LINE 3	RONALD L. VIOLI, CHIEF EXECUTIVE OFFICER OF WHEELING HOSPITAL, INC. IS NOT AN EMPLOYEE OF WHEELING HOSPITAL, INC. RONALD L. VIOLI, INDEPENDENT CONSULTANT, IS 50% PARTNER IN R & V ASSOCIATES, A CONSULTING FIRM WHICH WHEELING HOSPITAL, INC. CONTRACTS WITH FOR CONSULTING AND MANAGEMENT SERVICES.
FORM 990, PART VI, SECTION A, LINE 6	WHEELING HOSPITAL, INC. HAS A SINGLE MEMBER, MARK E. BRENNAN, BISHOP OF THE DIOCESE OF WHEELING-CHARLESTON.
FORM 990, PART VI, SECTION A, LINE 7A	WHEELING HOSPITAL, INC. HAS A SINGLE MEMBER, MARK E. BRENNAN, BISHOP OF THE DIOCESE OF WHEELING-CHARLESTON, WHO HAS THE ABILITY TO ELECT MEMBERS OF THE GOVERNING BODY OF WHEELING HOSPITAL, INC.
FORM 990, PART VI, SECTION B, LINE 11B	FOLLOWING COMPLETION OF FORM 990 BY THE WHEELING HOSPITAL, INC. TAX PREPARER, FORM 990 IS REVIEWED BY INTERNAL PERSONNEL AND THE EXECUTIVE TEAM PRIOR TO FILING. THE DRAFT RETURN IS SENT TO THE AD HOC COMMITTEE OF THE BOARD VIA COURIER, FEDEX OR UPS, PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	ALL MEMBERS OF THE BOARD OF DIRECTORS AND OFFICERS RECEIVE A COPY OF THE CONFLICT OF INTEREST POLICY ANNUALLY. RECIPIENTS ARE ANNUALLY ASKED TO ACKNOWLEDGE THEY HAVE READ THE POLICY, INDENTIFY ANY AREAS OF CONFLICT AND RETURN THE SIGNED DISCLOSURE FORM TO WHEELING HOSPITAL, INC. RESPONSES ARE REVIEWED AND IDENTIFIED. CONFLICTS ARE REFERRED TO THE BOARD OF DIRECTORS FOR DISCUSSION AND APPROVAL. KEY EMPLOYEES AND OTHER EMPLOYEES ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE AT HIRING AND WHEN A CHANGE OCCURS THAT MAY BE A CONFLICT OF INTEREST.
FORM 990, PART VI, SECTION B, LINE 15	RONALD L. VIOLI, CHIEF EXECUTIVE OFFICE OF WHEELING HOSPITAL, INC., IS NOT AN EMPLOYEE OF WHEELING HOSPITAL, INC. RONALD L. VIOLI, INDEPENDENT CONSULTANT, RECEIVES HIS COMPENSATION FROM R & V ASSOCIATES, WHICH RECEIVES PAYMENT FROM WHEELING HOSPITAL, INC. FOR CONSULTING AND MANAGEMENT SERVICES IT PROVIDES, INCLUDING FOR RONALD L. VIOLI'S SERVICES AS CHIEF EXECUTIVE OFFICER WHICH ENDED IN MAY 2019. WHEELING HOSPITAL, INC. HAS DETERMINED, BY MEANS OF COMMITTEE REVIEW, THAT THE PAYMENTS TO R & V ASSOCIATES ARE REASONABLE AND AT FAIR MARKET VALUE. THEREFORE, ALL COMPENSATION PAYMENTS TO RONALD L. VIOLI ARE REASONABLE. OTHER OFFICERS AND KEY EMPLOYEES' COMPENSATION IS REVIEWED BY THE WHEELING HOSPITAL AD HOC COMMITTEE. THE COMMITTEE REVIEWS NATIONAL, REGIONAL, AND LOCAL COMPENSATION SURVEYS. ADDITIONALLY, YEARS OF SERVICE ARE ALSO TAKEN INTO ACCOUNT.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. WHEELING HOSPITAL, INC. ALSO FILES THE FINANCIAL STATEMENTS WITH WVHCA ANNUALLY.
FORM 990, PART XI, LINE 9:	NET RESTRICTED GRANT ACTIVITY -36,294. UNREALIZED GAIN RESTRICTED INVESTMENTS 83,438. RESTRICTED ACTIVITY VARIANCE 4,568. FORGIVENESS OF DEBT -3,698,019.
PART XII, LINE 3A:	WHEELING HOSPITAL, INC. ENTERED INTO A HUD/FHA SECTION 242 MORTGAGE INSURANCE AGREEMENT AND WAS REQUIRED BY THIS ARRANGEMENT TO UNDERGO AN A-133 AUDIT.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Total IncomeTotalIncomeAmt	End Of Year AssetsEndOfYearAssetsAmt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
WHEELING PEDIATRICS LLC
222 N 5TH STREET	MARTINS FERRY	OH	43935	261482791	PHYSICIAN OFFICES	OH	$0	$0	WHEELING HOSPITAL INC
WOMEN'S HEALTH SPECIALISTS OF WHEELING HOSPITAL LLC
1 MEDICAL PARK	WHEELING	WV	26003	262809731	PHYSICIAN OFFICES	WV	$0	$0	WHEELING HOSPITAL INC
WH HOLDINGS II LLC
1 MEDICAL PARK	WHEELING	WV	26003	273193246	PURCHASE REAL ESTATE	WV	-$1,895,217	$34,651,766	WHEELING HOSPITAL INC
WH HOLDINGS I LLC
1 MEDICAL PARK	WHEELING	WV	26003	273193207	PURCHASE REAL ESTATE	WV	$0	$0	WHEELING HOSPITAL INC

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (6 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
BELMONT COMMUNITY HOSPITAL
4697 HARRISON STREET	BELLAIRE	OH	43906	340714643	HOSPITAL	OH	501(C)(3)	3	WHEELING HOSPITAL INC	Yes (1)
MEDICAL PARK FOUNDATION
1 MEDICAL PARK	WHEELING	WV	26003	550744690	CHURCH	WV	501(C)(3)	1	WHEELING HOSPITAL INC	Yes (1)
SELF INSURANCE TRUST AGREEMENT OF WHEELING HOSPITAL INC
1 MEDICAL PARK	WHEELING	WV	26003	550676674	INSURANCE	WV	501(C)(3)	12A, I	WHEELING HOSPITAL INC	Yes (1)
HARRISON COMMUNITY HOSPITAL
951 EAST MARKET STREET	CADIZ	OH	43907	341571750	HOSPITAL	OH	501(C)(3)	3	WHEELING HOSPITAL INC	Yes (1)
HARRISON COMMUNITY HOSPITAL FOUNDATION
951 EAST MARKET STREET	CADIZ	OH	43907	341571749	SUPPORT OF HOSPITAL	OH	501(C)(3)	12B, II	WHEELING HOSPITAL INC	Yes (1)
WHEELING HOSPITAL AMBULATORY SURGERY CENTER LLC
68 STATE ROUTE 7	BRIDGEPORT	OH	43912	832914078	SURGERY CENTER	OH	501(C)(3)	3	WHEELING HOSPITAL INC	Yes (1)

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile Foreign CountryLegalDomicileForeignCountryCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Share Of Total IncomeShareOfTotalIncomeAmt	Share Of EOY AssetsShareOfEOYAssetsAmt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Legal Domicile StateLegalDomicileStateCd
MOUNTAINEER FREEDOM LIMITED
94 SOLARIS AVENUE 2ND FLOOR CAMAN	GRAND CAYMAN KY	CJ	981217988	CAPTIVE INSURANCE	CJ	WHEELING HOSPITAL INC	C	$2,606,454	$27,599,884	1.00000	Yes (1)
MOUNTAINEER FREEDOM PHYSICIAN & HOSPITAL ASSOCIATION INC
			300386759	PHYSICIAN HOSPITAL		WHEELING HOSPITAL INC	C			1.00000	Yes (1)	1 MEDICAL PARK	WHEELING	WV	26003	WV

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (1)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	Yes (1)	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (1)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	Yes (1)	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	Yes (1)	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (13 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
BELMONT COMMUNITY HOSPITAL
Q	$152,266	ACTUAL AMOUNT PAID
BELMONT COMMUNITY HOSPITAL
L	$168,768	ACTUAL AMOUNT PAID
BELMONT COMMUNITY HOSPITAL
O	$108,223	ACTUAL AMOUNT PAID
BELMONT COMMUNITY HOSPITAL
J	$62,064	ACTUAL AMOUNT PAID
BELMONT COMMUNITY HOSPITAL
D	$3,698,019	ACTUAL AMOUNT PAID
BELMONT COMMUNITY HOSPITAL
S	$141,796	ACTUAL AMOUNT PAID
HARRISON COMMUNITY HOSPITAL
L	$55,107	ACTUAL AMOUNT PAID
HARRISON COMMUNITY HOSPITAL
Q	$2,609,722	ACTUAL AMOUNT PAID
HARRISON COMMUNITY HOSPITAL
O	$856,277	ACTUAL AMOUNT PAID
MOUNTAINEER FREEDOM LIMITED
R	$4,935,007	ACTUAL AMOUNT PAID
WHEELING HOSPITAL AMBULATORY SURGERY CENTER LLC
R	$1,250,000	ACTUAL AMOUNT PAID
WHEELING HOSPITAL AMBULATORY SURGERY CENTER LLC
P	$3,852,541	ACTUAL AMOUNT PAID
WHEELING HOSPITAL AMBULATORY SURGERY CENTER LLC
O	$541,737	ACTUAL AMOUNT PAID