WEST VIRGINIA UNITED HEALTH SYSTEM INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- WEST VIRGINIA UNITED HEALTH SYSTEM INC (EIN 55-0754713)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202533189349303313
- Schema version
- 2024v5.2
- 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 C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T09:09:55-00:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 550754713 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | West Virginia United Health System Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 3042857150 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 8034 | AddressLine1Txt |
| City | Morgantown | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26506 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nicholas Barcellona | PersonNm |
| Person Title | Senior VP and CFO WVUHS | PersonTitleTxt |
| Phone | 3045984410 | PhoneNum |
| Signature | 2025-11-12 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | West Virginia University Health System | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Albert L Wright | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1085 Van Voorhis Dr STE 500 | AddressLine1Txt |
| City | Morgantown | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26505 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $521,442,047 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | https://wvumedicine.org/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | WV | LegalDomicileStateCd |
| Activity Or Mission | West Virginia United Health System is committed to improving the health of the communities it serves through quality, cost effective health care services support of health professional training and research. | ActivityOrMissionDesc |
| Voting Members Governing Body | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 3021 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $47,257 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $8,451 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $411,841,367 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $474,354,395 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,195,397 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,815,048 | CYInvestmentIncomeAmt |
| PY Other Revenue | $33,414,808 | PYOtherRevenueAmt |
| CY Other Revenue | $40,432,488 | CYOtherRevenueAmt |
| PY Total Revenue | $446,451,572 | PYTotalRevenueAmt |
| CY Total Revenue | $519,601,931 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,275,490 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,090,500 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $269,496,670 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $307,624,550 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $212,334,407 | PYOtherExpensesAmt |
| CY Other Expenses | $242,020,737 | CYOtherExpensesAmt |
| PY Total Expenses | $483,106,567 | PYTotalExpensesAmt |
| CY Total Expenses | $551,735,787 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$36,654,995 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$32,133,856 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $424,101,176 | TotalAssetsBOYAmt |
| Total Assets EOY | $497,643,100 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $269,999,148 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $316,294,130 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $154,102,028 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $181,348,970 | NetAssetsOrFundBalancesEOYAmt |
| Mission | West Virginia United Health System is committed to improving the health of the communities it serves through the delivery of quality, cost effective health care services support of health professional training and research. WVUHS provides integrated support services to reduce costs for member hospitals. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $546,660,312 | ExpenseAmt |
| Grant | $2,090,500 | GrantAmt |
| Revenue | $479,456,791 | RevenueAmt |
| Desc | West Virginia United Health System, Inc. dba West Virginia University Health System WVUHS was formed to serve as a part of an integrated health science and healthcare delivery system. WVUHS functions to provide strategic leadership, oversight, and centralized support services for member hospitals and affiliated organizations which allow those entities to deliver higher quality healthcare, reduce the costs of services provided to the public, and provide better environment for education and research. An example of support services provided by WVUHS includes centralized contracting and procurement, historically saving the member organizations in excess of 20 million per year. WVUHS also facilitates the sharing of clinical information to streamline development of quality improvement, clinical best practice, and data sharing efforts. Finally, there is a highly shared focus on quality of care and patient satisfaction at the system level, as the WVUHS Board of Directors continuously looks at Clinical Quality and Patient Satisfaction dashboards which track results from each facility. | Desc |
| Total Program Service Expenses | $546,660,312 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (true) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | Yes (true) | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3029 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 3683 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | Yes (true) | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Form720 Filed | false | Form720FiledInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | Yes (true) | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (true) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (true) | WrittenPolicyOrProcedureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Nicholas Barcellona | PersonNm |
| Phone | 3049744200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1085 Van Voorhis Dr Suite 500 | AddressLine1Txt |
| City | Morgantown | CityNm |
| State Abbreviation | WV | StateAbbreviationCd |
| ZIP | 26505 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (50 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Key EmployeeKeyEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|---|---|
| Albert L Wright Jr | ||||||||||
| President CEO WVUHS | 050.00 | 006.34 | Yes (X) | $2,297,899 | $0 | $428,379 | ||||
| Nicholas Barcellona | ||||||||||
| Sr VP CFO - WVUHS | 050.00 | 004.25 | Yes (X) | $1,039,954 | $0 | $193,947 | ||||
| Michael Grace | ||||||||||
| Chief Admin Officer, Current President, WVUH 2022 | 071.00 | Yes (X) | $0 | $982,432 | $163,525 | |||||
| James Venturella | ||||||||||
| VP - IT | 040.00 | 001.00 | Yes (X) | $803,113 | $0 | $163,530 | ||||
| Jessica Alsop | ||||||||||
| Senior VP Chief Legal Officer | 050.00 | 002.25 | Yes (X) | $773,088 | $0 | $160,895 | ||||
| Tom Takubo | ||||||||||
| VP, Provider Relations | 036.00 | 005.00 | Yes (X) | $702,691 | $69,497 | $128,568 | ||||
| Benjamin Gerber | ||||||||||
| Chief Strategy Officer | 040.00 | 000.50 | Yes (X) | $685,230 | $0 | $148,533 | ||||
| Karen Bowling | ||||||||||
| EVP Government Affairs WVUHS President, Princeton Community Hospital Association | 040.00 | Yes (X) | $0 | $788,492 | $29,378 | |||||
| Leeann Kaminsky | ||||||||||
| Chief HR Officer VP HR | 040.00 | Yes (X) | $636,744 | $0 | $125,726 | |||||
| Melanie Heuston | ||||||||||
| Chief Nursing Executive | 040.00 | Yes (X) | $563,136 | $0 | $109,298 | |||||
| Melissa McCoy | ||||||||||
| VP Finance | 040.00 | Yes (X) | $541,972 | $0 | $117,482 | |||||
| David Rich Jr | ||||||||||
| Chief Medical Information Officer | 040.00 | Yes (X) | $491,140 | $0 | $111,896 | |||||
| Todd Karpinski | ||||||||||
| Chief Pharmacy Officer | 022.00 | 018.00 | Yes (X) | $418,609 | $0 | $102,584 | ||||
| Anthony Condia | ||||||||||
| VP Chief Marketing Officer Communications Officer | 020.00 | 020.00 | Yes (X) | $226,673 | $226,673 | $64,820 | ||||
| Frank Briggs | ||||||||||
| VP, HVI WVUH Former System VP 2020 | 040.00 | $0 | $410,912 | $91,875 | Yes (X) | |||||
| Melanie Davies | ||||||||||
| VP - Corporate Compliance | 040.00 | Yes (X) | $457,299 | $0 | $27,924 | |||||
| Christopher Haver | ||||||||||
| AVP - HR Shared Services | 040.00 | $417,982 | $0 | $50,146 | Yes (X) | |||||
| Gregory Stoner | ||||||||||
| VP Total Rewards | 040.00 | $399,869 | $0 | $54,391 | Yes (X) | |||||
| Joseph Thibodoux | ||||||||||
| AVP Insurance and Risk Management | 040.00 | $394,004 | $0 | $46,470 | Yes (X) | |||||
| Ryan Stansbury | ||||||||||
| VP Operations - Med Group | 020.00 | 020.00 | Yes (X) | $177,118 | $177,118 | $79,630 | ||||
| Christine Vaglienti | ||||||||||
| AVP Sr Litigation Counsel | 040.00 | $391,634 | $0 | $41,600 | Yes (X) | |||||
| Brian Cottrill | ||||||||||
| VP Asst Chief Info Officer | 040.00 | $332,603 | $0 | $49,454 | Yes (X) | |||||
| Gonzalo Romero Lauro | ||||||||||
| VP Asst Chief Info Officer | 040.00 | $325,652 | $0 | $25,251 | Yes (X) | |||||
| Barbara Grego | ||||||||||
| Staffing Solutions RN | 040.00 | $306,700 | $0 | $41,491 | Yes (X) | |||||
| Nancy Vest | ||||||||||
| AVP Chief Data Mgmt Officer | 040.00 | $260,839 | $0 | $46,617 | Yes (X) | |||||
| Darin Rogers | ||||||||||
| VP - Provider and Network Services | 040.00 | 001.00 | Yes (X) | $237,540 | $0 | $39,768 | ||||
| Douglas Coffman | ||||||||||
| Former Sr. VP CFO June 2023 | 015.00 | $247,186 | $0 | $12,294 | Yes (X) | |||||
| Michael Edmond MD | ||||||||||
| Director/ WVUHS CMO | 020.00 | $245,088 | $0 | $7,621 | Yes (X) | |||||
| Robert O'Neil | ||||||||||
| Former Executive Vice President / Executive Consultant 2024 | 008.00 | $179,214 | $0 | $5,327 | Yes (X) | |||||
| John Redding | ||||||||||
| VP, Population Health | 040.00 | Yes (X) | $114,950 | $0 | $17,451 | |||||
| E Gordon Gee | ||||||||||
| Director - Chair | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||||
| Thomas Heywood | ||||||||||
| Director - Vice Chair and Treasurer | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||||
| Kathy Eddy | ||||||||||
| Director - Secretary | 001.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||||
| Kevin Craig | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Jeffrey L Barger | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Joe Campbell | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Terry Capel MD | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Ellen S Cappellanti | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Michelle Rotellini | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Steve Ferguson | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Kari Law MD | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Steve Meurer | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Randy Williams | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Woody Thrasher | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Bernie Twigg | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Dennis Xander | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Clay Marsh MD | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Scott Roach | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Beth Feldpush | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Jocelyn Moore | ||||||||||
| Director | 001.00 | $0 | $0 | $0 | Yes (X) | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $13,667,927 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,655,124 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,685,871 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 822 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | Yes (true) | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Eight Eleven Group LLC | |||||
| 6215 N College Ave | Indianapolis | IN | 462206903 | Consulting Services | $2,457,686 |
| Gibson Dunn & Crutcher LLP | |||||
| 333 S Grand Ave | Los Angeles | CA | 900711504 | Legal Services | $2,250,971 |
| Corrohealth Inc | |||||
| PO Box 654380 | Dallas | TX | 752654380 | Staffing Services | $1,866,157 |
| American Imaging Holdings LLC | |||||
| 119 Kiwanavista Ln | Ona | WV | 255457511 | Equipment Repairs | $1,593,448 |
| Thomas Combs & Spann PLLC | |||||
| PO Box 3824 | Charleston | WV | 253383824 | Legal Services | $1,041,525 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 55 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Hospital Assessments | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $474,354,395 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $474,354,395 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $474,354,395 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,815,048 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $47,257 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,767,791 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,840,116 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $1,840,116 | RealAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Rebate Revenue | 900099 | $28,709,713 | $28,709,713 |
| Shared Services Reimbursements | 900099 | $4,181,375 | $4,181,375 |
| Single Billing Services Revenue | 900099 | $2,439,004 | $2,439,004 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,102,396 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,102,396 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $40,432,488 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $519,601,931 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $479,456,791 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $47,257 | UnrelatedBusinessRevenueAmt |
| Exclusion | $40,097,883 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,090,500 | TotalAmt |
| Program Services | $2,090,500 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,833,314 | TotalAmt |
| Program Services | $13,833,314 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $212,050,584 | TotalAmt |
| Program Services | $208,379,292 | ProgramServicesAmt |
| Management And General | $3,671,292 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,493,943 | TotalAmt |
| Program Services | $7,346,468 | ProgramServicesAmt |
| Management And General | $147,475 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,532,025 | TotalAmt |
| Program Services | $56,588,898 | ProgramServicesAmt |
| Management And General | $943,127 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,714,684 | TotalAmt |
| Program Services | $16,443,020 | ProgramServicesAmt |
| Management And General | $271,664 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,591,974 | TotalAmt |
| Program Services | $4,591,974 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $659,350 | TotalAmt |
| Program Services | $659,350 | ProgramServicesAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $230,640 | TotalAmt |
| Program Services | $230,640 | ProgramServicesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,825,396 | TotalAmt |
| Program Services | $39,822,396 | ProgramServicesAmt |
| Management And General | $3,000 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,468,154 | TotalAmt |
| Program Services | $2,468,154 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,379,210 | TotalAmt |
| Program Services | $132,368,165 | ProgramServicesAmt |
| Management And General | $11,045 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $870,135 | TotalAmt |
| Program Services | $867,787 | ProgramServicesAmt |
| Management And General | $2,348 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,061,566 | TotalAmt |
| Program Services | $2,061,566 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,411,842 | TotalAmt |
| Program Services | $2,391,391 | ProgramServicesAmt |
| Management And General | $20,451 | ManagementAndGeneralAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,149,970 | TotalAmt |
| Program Services | $1,149,970 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,346,826 | TotalAmt |
| Program Services | $38,346,826 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,536,002 | TotalAmt |
| Program Services | $6,536,002 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Taxes, License Fees | $8,566,002 | $8,565,657 | $345 |
| Educational Training | $914,179 | $913,339 | $840 |
| Recruiting | $710,294 | $710,294 | |
| Association Dues | $493,638 | $492,408 | $1,230 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$194,441 | TotalAmt |
| Program Services | -$197,099 | ProgramServicesAmt |
| Management And General | $2,658 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $551,735,787 | TotalAmt |
| Program Services | $546,660,312 | ProgramServicesAmt |
| Management And General | $5,075,475 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,470,573 | BOYAmt |
| EOY | $6,348,517 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,911,108 | BOYAmt |
| EOY | $55,997,437 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $95,361,835 | BOYAmt |
| EOY | $95,715,556 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,340,681 | BOYAmt |
| EOY | $1,392,498 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,157,767 | BOYAmt |
| EOY | $2,109,226 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,114,301 | BOYAmt |
| EOY | $38,837,514 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $360,543,877 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $203,420,223 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $144,298,615 | BOYAmt |
| EOY | $157,123,654 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,073,176 | BOYAmt |
| EOY | $66,597,128 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,373,120 | BOYAmt |
| EOY | $73,521,570 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $424,101,176 | BOYAmt |
| EOY | $497,643,100 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,590,765 | BOYAmt |
| EOY | $116,628,568 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,386,140 | BOYAmt |
| EOY | $1,735,375 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,018,150 | BOYAmt |
| EOY | $84,037,757 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,004,093 | BOYAmt |
| EOY | $113,892,430 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,999,148 | BOYAmt |
| EOY | $316,294,130 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,102,028 | BOYAmt |
| EOY | $181,348,970 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,102,028 | BOYAmt |
| EOY | $181,348,970 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $424,101,176 | BOYAmt |
| EOY | $497,643,100 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$32,133,856 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,807,641 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $57,573,157 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | 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 (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 16 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp (16 entries)
| EINEIN | Organization TypeOrganizationTypeCd | Governing Document ListedGoverningDocumentListedInd | SupportSupportAmt | Other SupportOtherSupportAmt |
|---|---|---|---|---|
| West Virginia University Hospitals Inc | ||||
| 550643304 | 3 | Yes (true) | $0 | $12,202,690 |
| United Hospital Center | ||||
| 550525724 | 3 | Yes (true) | $0 | $2,505,531 |
| Wheeling Hospital Inc | ||||
| 550357057 | 3 | Yes (true) | $0 | $2,030,431 |
| Camden-Clark Memorial Hospital | ||||
| 311524546 | 3 | Yes (true) | $0 | $1,179,592 |
| Potomac Valley Hospital of W Va Inc | ||||
| 550420956 | 3 | Yes (true) | $0 | $118,923 |
| Reynolds Memorial Hospital Inc | ||||
| 550357045 | 3 | Yes (true) | $0 | $447,407 |
| St Joseph's Hospital of Buckhannon Inc | ||||
| 550356996 | 3 | Yes (true) | $0 | $306,921 |
| Community Health Association | ||||
| 550426730 | 3 | Yes (true) | $0 | $119,696 |
| West Virginia Healthcare Co-Operative | ||||
| 550650441 | 3 | Yes (true) | $0 | $197,216 |
| Braxton County Memorial Hospital | ||||
| 550611919 | 3 | Yes (true) | $0 | $70,039 |
| Barnesville Hospital Association | ||||
| 340719172 | 3 | Yes (true) | $0 | $80,483 |
| Wetzel County Hospital Inc | ||||
| 843480493 | 3 | Yes (true) | $0 | $174,028 |
| Uniontown Hospital | ||||
| 250965588 | 3 | Yes (true) | $0 | $593,293 |
| Princeton Community Hospital Association Inc | ||||
| 550483245 | 3 | Yes (true) | $0 | $3,907 |
| Herbert J Thomas Memorial Hospital Association | ||||
| 550404900 | 3 | Yes (true) | $0 | $8,879 |
| Grant Memorial Hospital Inc | ||||
| 881740605 | 3 | Yes (true) | $0 | $279 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 16 | SupportedOrganizationsTotalCnt |
| Other Support Sum | $20,039,315 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | Yes (true) | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (true) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | false | OperateBenefitNonSuprtOrgInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Facts And Circumstances Test | Part I Section A Line 1 The amounts of support being reported are the annual amount of savings realized by each supported organization through the use of the Systems purchasing discounts and through the combining of other necessary expenses such as the annual audit, legal fees, benchmarking, hospital reviews, and a wide range of other expenses. | FactsAndCircumstancesTestTxt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part IV Section A Line 6 | FormAndLineReferenceDesc |
| Explanation | West Virginia United Health System does make charitable contributions to charitable organizations that are outside the System. These contributions are reported on Schedule I. | ExplanationTxt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | false | VolunteersInd |
| Paid Staff Or Management | false | PaidStaffOrManagementInd |
| Media Advertisements | false | MediaAdvertisementsInd |
| Mailings Members | false | MailingsMembersInd |
| Publications Or Broadcast | false | PublicationsOrBroadcastInd |
| Grants Other Organizations | false | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (true) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $15,640 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | false | RalliesDemonstrationsInd |
| Other Activities | Yes (true) | OtherActivitiesInd |
| Other Activities | $215,000 | OtherActivitiesAmt |
| Total Lobbying Expenditures | $230,640 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | false | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| III-B 1g | The amount shown here is based on a calculation of the hours the System CEO participated in lobbying related activities in 2024 amount equals hours multiplied by hourly pay rate. West Virginia United Health System, 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. |
| II-B 1i | The amount reported is the total amount paid to a public relations firm to engage in lobbying activities on behalf of the System. |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,980,973 | OtherCostOrOtherBasisAmt |
| Book Value | $7,980,973 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,425,414 | OtherCostOrOtherBasisAmt |
| Depreciation | $113,171 | DepreciationAmt |
| Book Value | $2,312,243 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $175,094 | OtherCostOrOtherBasisAmt |
| Depreciation | $59,032 | DepreciationAmt |
| Book Value | $116,062 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $158,739,494 | OtherCostOrOtherBasisAmt |
| Depreciation | $111,633,671 | DepreciationAmt |
| Book Value | $47,105,823 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $191,222,902 | OtherCostOrOtherBasisAmt |
| Depreciation | $91,614,349 | DepreciationAmt |
| Book Value | $99,608,553 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $157,123,654 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (6 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Financial derivatives and other financial products | ||
| Closely-held equity interests | ||
| Self Insurance Trust Fund | $41,696,174 | F |
| Other Investments | $603,368 | F |
| Funded Depreciation - LT | $18,116,574 | F |
| Strategic Initiatives | $6,181,012 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $66,597,128 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| Other Non-Current Assets | $24,714,456 |
| Deferred Compensation | $8,801,065 |
| Due from Related Org - Non Current | $40,006,049 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $73,521,570 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (10 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal income taxes | |
| Deferred Compensation | $8,801,065 |
| Malpractice Costs - Current | $15,831,000 |
| Self Insurance Liability | $40,810,000 |
| Other Non-Current Liabilities | |
| Finance Lease Liability - Long Term | $13,369,070 |
| Long Term Lease Liability | $4,504,489 |
| Line of Credit - Current | $21,323,030 |
| Due to Rel Org - Non Current | $9,250,000 |
| Local/City PR Taxes | $3,776 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $113,892,430 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $523,249,688 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,807,641 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $1,807,641 | RevenueNotReportedAmt |
| Revenue Subtotal | $521,442,047 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$1,840,116 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$1,840,116 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $519,601,931 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $553,575,903 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,840,116 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,840,116 | ExpensesNotReportedAmt |
| Expenses Subtotal | $551,735,787 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $551,735,787 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| X 2 | Most of the entities that comprise the System are tax-exempt organizations and not subject to federal or state income taxes in accordance with Section 501c3 of the Internal Revenue Code. On such basis, they will not incur any liability for income taxes, except for possible unrelated business income. AHS, BCHS, PHIC, and HPN are organizations subject to federal and/or state income taxes. The System does not have any material uncertain tax positions as of December 31, 2024 and 2023. |
| XI 4b | Expenses associated with earned rental income of 1,840,116 which is reported as an offset to revenue on the 990. |
| XII 2d | Expenses associated with earned rental income of 1,840,116 which is reported as an offset to revenue on the 990. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Central America and the Caribbean | RegionTxt |
| Type Of Activities Conducted | Assets held In Captive Insurance Company | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $29,338,789 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $29,338,789 | SubtotalSpentAmt |
| Total Spent | $29,338,789 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (true) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (15 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| West Virginia University Foundation Inc | ||||||||
| 1 Waterfront Place Floor 7 | Morgantown | WV | 26507 | 556017181 | 501c3 | $1,542,500 | FMV | Support |
| The Council of State Governments | ||||||||
| 1776 Avenue of the States | Lexington | KY | 40511 | 366000818 | 501c3 | $200,000 | FMV | Sponsorship |
| The Leukemia & Lymphoma Society Inc | ||||||||
| 1201 15th Street NW Suite 410 | Washington | DC | 20005 | 135644916 | 501c3 | $90,000 | FMV | Sponsorship |
| West Virginia Medical Professionals Health Program Inc | ||||||||
| 4013 Buckhannon Pike | Mount Clare | WV | 26408 | 743226821 | 501c3 | $75,000 | FMV | Support |
| Discover the Real West Virginia Foundation | ||||||||
| 405 Capitol St Ste 512 | Charleston | WV | 253011783 | 550725474 | 501c3 | $35,000 | FMV | Sponsorship |
| West Virginia Chapter of the American College of Surgeons | ||||||||
| 3110 Maccorkle Ave SE | Charleston | WV | 25304 | 550576892 | 501c6 | $25,000 | FMV | Sponsorship |
| WV Game Changers | ||||||||
| 420 Marion Square Ste 101 | Fairmont | WV | 26554 | 842643977 | 501c3 | $25,000 | FMV | Sponsorship |
| Catholic Charities WV | ||||||||
| 2000 Main Street | Wheeling | WV | 26003 | 550391262 | 501c3 | $20,000 | FMV | Sponsorship |
| The Education Alliance Business and Community for Public Schools | ||||||||
| 803 Quarrier Street Ste 310 | Charleston | WV | 25301 | 550630914 | 501c3 | $15,000 | FMV | Sponsorship |
| Glenville State University Foundation | ||||||||
| 200 High Street | Glenville | WV | 26351 | 556021123 | 501c3 | $10,000 | FMV | Support |
| Pace Enterprises of West Virginia Inc | ||||||||
| 889 Mylan Park Lane | Morgantown | WV | 26501 | 550528357 | 501c3 | $10,000 | FMV | Sponsorship |
| State of West Virginia | ||||||||
| One Waterfront Place PO Box 6005 | Morgantown | WV | 26506 | 556000842 | 501c1 | $10,000 | FMV | Sponsorship |
| The National Pancreas Foundation | ||||||||
| 3 Bethesda Metro Center Suite 700 | Bethesda | MD | 20814 | 232935929 | 501c3 | $10,000 | FMV | Sponsorship |
| Healthcare Education Foundation of WV Inc | ||||||||
| 100 Association Drive | Charleston | WV | 25311 | 556028466 | 501c3 | $6,000 | FMV | Sponsorship |
| Woodlands Foundation Inc | ||||||||
| 134 Shenot Road | Wexford | PA | 15090 | 251818538 | 501c3 | $6,000 | FMV | Support |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 14 | Total501c3OrgCnt |
| Total Other Org | 1 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I Line 2 | FormAndLineReferenceDesc |
| Explanation | WVUHS contributes money to local charitable organizations to help further the mission of the system throughout the community. WVUHS does not monitor the use of the donated funds. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | false | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (true) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | Yes (true) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | Yes (true) | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (29 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Albert L Wright Jr | ||||||||||||
| President CEO WVUHS | $1,620,125 | $649,388 | $28,386 | $390,845 | $37,534 | $2,726,278 | ||||||
| Douglas Coffman | ||||||||||||
| Former Sr. VP CFO June 2023 | $139,072 | $97,467 | $10,647 | $6,314 | $5,980 | $259,480 | ||||||
| Melissa McCoy | ||||||||||||
| VP Finance | $424,356 | $108,523 | $9,094 | $80,138 | $37,343 | $659,454 | ||||||
| David Rich Jr | ||||||||||||
| Chief Medical Information Officer | $386,217 | $97,616 | $7,307 | $74,653 | $37,243 | $603,036 | ||||||
| Robert O'Neil | ||||||||||||
| Former Executive Vice President / Executive Consultant 2024 | $116,135 | $30,137 | $32,942 | $5,327 | $184,541 | |||||||
| Brian Cottrill | ||||||||||||
| VP Asst Chief Info Officer | $273,401 | $56,280 | $2,922 | $12,566 | $36,888 | $382,057 | ||||||
| James Venturella | ||||||||||||
| VP - IT | $630,176 | $150,095 | $22,842 | $126,134 | $37,396 | $966,643 | ||||||
| Darin Rogers | ||||||||||||
| VP - Provider and Network Services | $207,267 | $25,118 | $5,155 | $38,919 | $849 | $277,308 | ||||||
| Melanie Davies | ||||||||||||
| VP - Corporate Compliance | $323,006 | $80,601 | $53,692 | $14,674 | $13,250 | $485,223 | ||||||
| Gonzalo Romero Lauro | ||||||||||||
| VP Asst Chief Info Officer | $270,067 | $54,599 | $986 | $12,192 | $13,059 | $350,903 | ||||||
| Jessica Alsop | ||||||||||||
| Senior VP Chief Legal Officer | $612,518 | $146,332 | $14,238 | $123,360 | $37,535 | $933,983 | ||||||
| Todd Karpinski | ||||||||||||
| Chief Pharmacy Officer | $326,717 | $84,623 | $7,269 | $65,503 | $37,081 | $521,193 | ||||||
| Ryan Stansbury | ||||||||||||
| VP Operations - Med Group | $144,248 | $29,791 | $3,079 | $21,430 | $18,385 | $216,933 | $144,248 | $29,791 | $3,079 | $21,430 | $18,385 | $216,933 |
| Leeann Kaminsky | ||||||||||||
| Chief HR Officer VP HR | $504,549 | $121,083 | $11,112 | $104,757 | $20,969 | $762,470 | ||||||
| Anthony Condia | ||||||||||||
| VP Chief Marketing Officer Communications Officer | $178,613 | $43,453 | $4,607 | $25,679 | $6,731 | $259,083 | $178,613 | $43,453 | $4,607 | $25,679 | $6,731 | $259,083 |
| Nancy Vest | ||||||||||||
| AVP Chief Data Mgmt Officer | $215,388 | $37,502 | $7,949 | $10,059 | $36,558 | $307,456 | ||||||
| Christine Vaglienti | ||||||||||||
| AVP Sr Litigation Counsel | $333,930 | $54,140 | $3,564 | $15,271 | $26,329 | $433,234 | ||||||
| Christopher Haver | ||||||||||||
| AVP - HR Shared Services | $339,422 | $70,584 | $7,976 | $15,525 | $34,621 | $468,128 | ||||||
| Barbara Grego | ||||||||||||
| Staffing Solutions RN | $282,782 | $21,225 | $2,693 | $4,717 | $36,774 | $348,191 | ||||||
| Gregory Stoner | ||||||||||||
| VP Total Rewards | $341,080 | $56,467 | $2,322 | $15,525 | $38,866 | $454,260 | ||||||
| Joseph Thibodoux | ||||||||||||
| AVP Insurance and Risk Management | $253,931 | $139,106 | $967 | $11,988 | $34,482 | $440,474 | ||||||
| Michael Grace | ||||||||||||
| Chief Admin Officer, Current President, WVUH 2022 | $801,128 | $164,531 | $16,773 | $136,670 | $26,855 | $1,145,957 | ||||||
| Benjamin Gerber | ||||||||||||
| Chief Strategy Officer | $544,307 | $129,802 | $11,121 | $111,178 | $37,355 | $833,763 | ||||||
| Michael Edmond MD | ||||||||||||
| Director/ WVUHS CMO | $186,948 | $56,999 | $1,141 | $6,624 | $997 | $252,709 | ||||||
| Melanie Heuston | ||||||||||||
| Chief Nursing Executive | $440,312 | $110,651 | $12,173 | $82,683 | $26,615 | $672,434 | ||||||
| Nicholas Barcellona | ||||||||||||
| Sr VP CFO - WVUHS | $813,549 | $200,000 | $26,405 | $158,774 | $35,173 | $1,233,901 | ||||||
| Karen Bowling | ||||||||||||
| EVP Government Affairs WVUHS President, Princeton Community Hospital Association | $524,656 | $156,292 | $107,544 | $15,525 | $13,853 | $817,870 | ||||||
| Frank Briggs | ||||||||||||
| VP, HVI WVUH Former System VP 2020 | $359,012 | $43,708 | $8,192 | $69,733 | $22,142 | $502,787 | ||||||
| Tom Takubo | ||||||||||||
| VP, Provider Relations | $548,236 | $138,145 | $16,310 | $96,376 | $20,621 | $819,688 | $54,221 | $13,663 | $1,613 | $9,532 | $2,039 | $81,068 |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part I Line 4b | During 2024, certain individuals reported in Part VII participated in a nonqualified retirement plan and received direct cash payments instead of deferral of income. Robert ONeil received cash distributions of 21,775 Melanie Davies received cash distributions of 48,913 and Karen Bowling received cash distributions from related party of 92,219. These distributions were paid directly to the recipient by WVUHS, reported on their W-2 and are reported in Part II, Column Biii. These amounts are reported along with other types of retirement contributions for the individuals listed and other that are not a part of the nonqualified plan. |
| Part I Line 4b | During 2024, the following individuals were able to defer compensation under a nonqualified plan. The amounts reported here are included in Part II Column C of the Schedule J. David Rich received deferred contributions of 59,128 James Venturella received deferred contributions of 110,609 Darin Rogers received deferred contributions of 31,156 Albert Wright received deferred contributions of 375,320 Jessica Alsop received deferred contributions of 107,835 Melissa McCoy received deferred contributions of 64,613 Todd Karpinski received deferred contributions of 50,387 Leeann Kaminsky received deferred contributions of 89,232 Anthony Condia received deferred contributions of 17,917 from filing organization and 17,917 from related party Benjamin Gerber received deferred contributions of 95,653 Ryan Stansbury received deferred contributions of 14,779 from filing organization and 14,779 from related organization Melanie Heuston received deferred contributions of 67,158 Nicholas Barcellona received deferred contributions of 143,249 John Redding received deferred contributions of 7,981 Frank Briggs received deferred contributions from related party of 54,208 Tom Takubo received deferred contributions of 82,248 from the filing organization and 8,134 from related party and Michael Grace received deferred contributions from related party of 121,145. Column C can and does include amounts that were contributed as a part of the standard retirement package if it was available to the employee during the year. |
| Part I Line 6a | Per the WVUHS Incentive Plan incentives are contingent on meeting a net earnings target. |
| Part II | Frank Briggs was VP, HVI Chief Quality Officer on the 2019 Form 990. However, now he is solely VP, HVI for West Virginia University Hospitals, Inc. and is no longer an officer for West Virginia United Health System. |
| Part I Line 1b | WVUHS has various policies in place with respect to travel, commuting and other benefits provided to its executives. Certain benefits listed and checked under this question are considered taxable compensation. In these circumstances, the value of the benefit is included in that given executives compensation. Certain other benefits listed and checked on this question are considered strictly business expenses and therefore no amount of the benefit is taxable and no amount is included in the executives compensation. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, Line 11b | The Form 990 is prepared by the WVUHS Tax Team and is then submitted to be reviewed by the external independent audit firm of the System. After the external review is completed, the Form 990 is presented to the WVUHS CFO. Upon approval from the CFO, it is then presented to the audit committee and the Board of Directors. Once approved, the Form 990 is submitted to the IRS. |
| Form 990, Part VI, Section B, Line 12c | All Officers, Directors, and Board Members are required to annually disclose any relationships which may give rise to a potential conflict of interest. These responses are then tracked by general counsel and the Chief Compliance Officer. When a conflict arises disclosure of the financial interest and all material facts is provided to the board, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If the remaining board or committee members decide a conflict exists, procedures outlined in the WVUHS Conflict of Interest Policy may be utilized. |
| Form 990, Part VI, Section B, Line 15a 15b | The System engages an independent group to perform an executive compensation review and compensation survey annually. This information is provided to the compensation committee which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive, ensuring that the compensation package does not exceed fair market value based on the data from the consultant group. The minutes of the compensation committee are contemporaneously documented and retained. Full compensation surveys were completed for 2022, 2023, and 2024 compensation amounts, with data provided by the independent consultant to the compensation committee. |
| Form 990, Part VI, Section C, Line 19 | All financial and governing documents along with Board of Director Conflict of Interest statements are made available during regular business hours at the business office. In accordance with West Virginia Legislative code every member of the board shall file a written statement, which shall be fully available for public disclosure, with the appropriate chairman of the board. |
| Form 990, Part VII, Section A, Line 26 42 | Darin Rogers is compensated by both WVUHS and an unrelated party, West Virginia University Medical Corporation. The appropriate salary expenses are reflected in Part IX Line 5 of this return and the other respective returns. Michael Edmonds is the Chief Medical Officer of WVUHS and unrelated party, West Virginia University Medical Corporation. |
| Form 990, Part VII, Section B, Line 1 | WVUHS receives and pays invoices for Legal and Accounting Services that have been provided to all system entities. Based on an allocation agreed upon by all entities, the System then bills each entity for their respective portion of that service and the expense is offset by the reimbursements. The amounts reported in Part IX - Statement of Functional Expenses Line 11b and 11c reflect the portion of legal and accounting expense attributable to WVUHS. |
| Form 990, Part XI, Line 9 | The 57,573,157 change in net assets is 59,823,151 transfers from affiliates, 2,250,000 purchase of Valley Health and 6 rounding. |
| Form 990, Part IV, Line 14b | Form 926 Attachment 1. Transferor - West Virginia United Health System d/b/a West Virginia University Health System, EIN 55-0754713, PO Box 8034, Morgantown, WV 26506 2. Transfer - i. Transferee - Augusta Insurance Company, Ltd. EIN 98-1399333, PO Box 69, Grand Cayman, Grand Cayman Islands KY1-1102 ii. Transfer - West Virginia University Health System, a US tax-exempt corporation Transferor, made cash transfers that represented non-taxable deposits during the tax year ended December 31, 2024 in the amount of 29,338,789 in US dollars to Augusta Insurance Company, Ltd., its wholly-owned subsidiary formed in the Cayman Islands Transferee. To the extent that such transfers are not treated as deposits, but rather as constructive capital contributions from the Transferor solely to the Transferee for US federal tax purposes, the Transferor is reporting such amounts on this statement as a protective measure in compliance with Code Section 6038B. |
| Form 990, Part IV, Line 14b | Form 926 Attachment continued - 3. Consideration received. Transferee did not issue any additional shares to the Transferor for the capital contributions or non-taxable deposit because the Transferor is the sole shareholder of the Transferee and the issuance of additional shares would have been meaningless gestures according to federal tax principles. 4. Property transferred. i. Active business property. The Transferee received cash transfers in the amount of 29,338,789 in connection with an alternative risk financing arrangement that represented non-taxable deposits for U.S. federal tax purposes. To the extent that such transfers are not treated as deposits, but rather as constructive capital contributions from the Transferor only to Transferee for U.S. federal tax purposes, the Transferor is reporting such amounts on this statement as a protective measure in compliance with Code Section 6038B. The cost basis in the cash equals the fair market value. |
| Form 990, Part IV, Line 14b | ii. Stock or securities. Not applicable iii. Depreciated property. Not applicable iv. Property to be leased. Not applicable v. Property to be sold. Not applicable vi. Transfers to FSCs Not applicable vii.Tainted property. A. Inventory, etc. Property described in subsection 1.367a-5Tb. Not applicable. B. Installment obligations, etc. Property described in subsection 1.367a-5Tc. Not applicable. C. Foreign currency, etc. Property described in subsection 1.367a-5Td. Not applicable.D. Intangible property. Property described in subsection 1.367a-5Te. Not applicable. E. Leased property. Property described in subsection 1.367a-4Tf. Not applicable. viii. Foreign loss branch. Not applicable. ix. Other intangibles. Not applicable. |
| Form 990, Part IV, Line 14b | 5. Transfer of foreign branch with previously deducted losses. i. Branch operation. Not applicable ii. Branch property. Not applicable iii. Previously deducted losses. Not applicable iv. Character of gain. Not applicable 6. Application of section 367a5 Not applicable. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (6 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 |
|---|---|---|---|---|---|---|---|---|---|
| AHS LLC | |||||||||
| PO Box 8034 | Morgantown | WV | 26506 | 842421068 | Holding Company | WV | -$72,355 | $2,558,518 | WV United Health System |
| Gateway Home Care | |||||||||
| 129 E Main Street | Bridgeport | WV | 26330 | 541965474 | Durable Medical Equipment | WV | AHS LLC | ||
| Allied Lab Services LLC | |||||||||
| One Medical Center Drive | Morgantown | WV | 26506 | 931970471 | Laboratory Services | WV | AHS LLC | ||
| Population Health Services LLC | |||||||||
| 1085 Van Voorhis Road Ste 500 | Morgantown | WV | 26505 | 911800959 | Health care support | WV | Peak Health Holdings LLC | ||
| Accountable Care Organization of West Virginia LLC | |||||||||
| 3040 University Ave Suite 3200 | Morgantown | WV | 26505 | 821263585 | Health care provider coordination | WV | $2,737,510 | WV United Health System | |
| Peak Health Holdings LLC | |||||||||
| 1085 Van Voorhis Road Ste 300 | Morgantown | WV | 26505 | 883593838 | Management of Companies and Enterprises | WV | WV United Health System | ||
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (41 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 | Direct Controlling NADirectControllingNACd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| University Healthcare Foundation Inc | |||||||||||
| 121 Administrative Drive | Martinsburg | WV | 25401 | 311118075 | Hospital Support | WV | 501c3 | 12 Type I | West Virginia University Hospitals - East Inc | false | |
| United Physicians Care Inc | |||||||||||
| 686 South Pike Street | Shinnston | WV | 26431 | 550638563 | Patient Care | WV | 501c3 | 3 | United Hospital Center Inc | false | |
| United Health Foundation Inc | |||||||||||
| 327 Medical Park Drive | Bridgeport | WV | 26330 | 550621706 | Hospital Support | WV | 501c3 | 12 Type I | United Hospital Center Inc | false | |
| United Summit Center Inc | |||||||||||
| 6 Hospital Plaza | Clarksburg | WV | 26301 | 550752788 | Behavioral Health | WV | 501c3 | 3 | West Virginia University Hospitals Inc | false | |
| Camden-Clark Health Services Inc | |||||||||||
| 800 Garfield Ave | Parkersburg | WV | 26101 | 550769602 | Healthcare Access | WV | 501c3 | 12 Type I | WV United Health System | Yes (true) | |
| Camden-Clark Foundation | |||||||||||
| 800 Garfield Ave | Parkersburg | WV | 26101 | 550667789 | Hospital Support | WV | 501c3 | 7 | Camden-Clark Health Services | false | |
| Camden-Clark Physician Corporation | |||||||||||
| 1601 Garfield Avenue | Parkersburg | WV | 26101 | 264058719 | Patient Care | WV | 501c3 | 3 | Camden-Clark Health Services | false | |
| West Virginia University Hospitals Inc | |||||||||||
| PO Box 8034 | Morgantown | WV | 26506 | 550643304 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| West Virginia University Hospitals East Inc | |||||||||||
| 121 Administrative Drive | Martinsburg | WV | 25401 | 202337985 | Healthcare Access | WV | 501c3 | 12a | WV United Health System | Yes (true) | |
| City Hospital Inc | |||||||||||
| 2500 Hospital Drive | Martinsburg | WV | 25401 | 550383321 | Patient Care | WV | 501c3 | 3 | West Virginia University Hospitals - East Inc | false | |
| Jefferson Memorial Hospital | |||||||||||
| 300 South Preston St | Ranson | WV | 25438 | 550359755 | Patient Care | WV | 501c3 | 3 | West Virginia University Hospitals - East Inc | false | |
| United Hospital Center Inc | |||||||||||
| 327 Medical Park Drive | Bridgeport | WV | 26330 | 550525724 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| West Virginia Health Care Cooperative Inc | |||||||||||
| 400 Fairview Heights Rd | Summersville | WV | 26651 | 550650441 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| Camden-Clark Memorial Hospital Corporation | |||||||||||
| 800 Garfield Ave | Parkersburg | WV | 26101 | 311524546 | Patient Care | WV | 501c3 | 3 | Camden-Clark Health Services | false | |
| Potomac Valley Hospital of W Va Inc | |||||||||||
| 100 Pin Oak Lane | Keyser | WV | 26726 | 550420956 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| St Joseph's Hospital of Buckhannon Inc | |||||||||||
| 1 Amalia Drive | Buckhannon | WV | 26201 | 550356996 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| St Joseph's Foundation of Buckhannon Inc | |||||||||||
| 1 Amalia Drive | Buckhannon | WV | 26201 | 550727650 | Hospital Support | WV | 501c3 | 12 Type II | St Joseph's Hospital of Buckhannon Inc | false | |
| Reynolds Memorial Hospital Inc | |||||||||||
| 800 Wheeling Ave | Glen Dale | WV | 26038 | 550357045 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| Reynolds Memorial Foundation Inc | |||||||||||
| 800 Wheeling Ave | Glen Dale | WV | 26038 | 550710402 | Hospital Support | WV | 501c3 | 12 Type I | Reynolds Memorial Hospital Inc | false | |
| Braxton County Memorial Hospital Inc | |||||||||||
| 100 Hoylman Drive | Gassaway | WV | 26624 | 550611919 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| Community Health Association | |||||||||||
| 122 Pinnell Street | Ripley | WV | 25271 | 550462730 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| Wetzel County Hospital Inc | |||||||||||
| 3 East Benjamin Drive | New Martinsville | WV | 26155 | 843480493 | Patient Care | WV | 501C3 | 3 | WV United Health System | Yes (true) | |
| WVUHS Home Care LLC | |||||||||||
| 1085 Van Voorhis Road Suite 500 | Morgantown | WV | 26505 | 852915642 | Home Health and Hospice Care | WV | 509a2 | WV United Health System | Yes (true) | ||
| Uniontown Hospital | |||||||||||
| 500 West Berkeley Street | Uniontown | PA | 15401 | 250965588 | Patient Care | PA | 501c3 | 3 | WV United Health System | Yes (true) | |
| Fayette Physician Network Inc | |||||||||||
| 500 West Berkeley Street | Uniontown | PA | 15401 | 455440305 | Patient Care | PA | 501c3 | 3 | WV United Health System | Yes (true) | |
| Wheeling Hospital Inc | |||||||||||
| 1 Medical Park | Wheeling | WV | 26003 | 550357057 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| Harrison Community Hospital Inc | |||||||||||
| 951 E Market Street | Cadiz | OH | 43907 | 341571750 | Patient Care | OH | 501C3 | 3 | WV United Health System | Yes (true) | |
| Barnesville Hospital Association Inc | |||||||||||
| 639 W Main Street | Barnesville | OH | 43713 | 340719172 | Patient Care | OH | 501c3 | 3 | WV United Health System | Yes (true) | |
| Belmont Community Hospital Inc | |||||||||||
| 4697 Harrison Street | Bellaire | OH | 43906 | 340714643 | Patient Care | OH | 501c3 | 3 | Wheeling Hospital Inc | false | |
| Medical Park Foundation | |||||||||||
| 1 Medical Park | Wheeling | WV | 26003 | 550744690 | Church | WV | 501c3 | 1 | Wheeling Hospital Inc | false | |
| Self Insurance Trust Agreement of Wheeling Hospital Inc | |||||||||||
| 1 Medical Park | Wheeling | WV | 26003 | 550676674 | Insurance | WV | 501c3 | 12 Type I | false | N/A | |
| GRMC Inc | |||||||||||
| 251 North Fourth Street | Oakland | MD | 21550 | 871846814 | Patient Care | MD | 501c3 | 3 | WV United Health System | Yes (true) | |
| Grant Memorial Hospital Inc | |||||||||||
| 117 Hospital Drive | Petersburg | WV | 26847 | 881740605 | Patient Care | WV | 501c3 | 3 | WV United Health System | Yes (true) | |
| Herbert J Thomas Memorial Hospital Association | |||||||||||
| 4605 MacCorkle Ave SW | South Charleston | WV | 25309 | 550404900 | Patient Care | WV | 501C3 | 3 | WV United Health System | Yes (true) | |
| Princeton Community Hospital Association Inc | |||||||||||
| 122 Twelfth Street | Princeton | WV | 24740 | 550483245 | Patient Care | WV | 501C3 | 3 | WV United Health System | Yes (true) | |
| Princeton Community Hospital Foundation Inc | |||||||||||
| PO Box 1369 | Princeton | WV | 24740 | 550694209 | Support | WV | 501C3 | 12 A Type I | Princeton Community Hospital Association | false | |
| THS Physician Partners Inc | |||||||||||
| 4605 MacCorkle Ave SW | South Charleston | WV | 25309 | 454395947 | Patient Care | WV | 501C3 | 3 | Herbert J Thomas Memorial Hospital Association | false | |
| Welch Medical Center Inc | |||||||||||
| 1085 Van Voorhis Road Suite 500 | Morgantown | WV | 26505 | 921990757 | Patient Care | WV | 501C3 | 3 | WV United Health System | Yes (true) | |
| Wheeling Hospital Foundation Inc | |||||||||||
| 1 Medical Park | Wheeling | WV | 26003 | 854112756 | Hospital Support | WV | 501C3 | 3 | false | N/A | |
| WVU Innovation Corporation | |||||||||||
| 1085 Van Voorhis Dr Ste 500 | Morgantown | WV | 26505 | 611764272 | Support | WV | 501C3 | 12 Type II | WV United Health System | Yes (true) | |
| Ohio Valley Health Corporation | |||||||||||
| 222 Nicolette Rd | Parkersburg | WV | 26104 | 922553803 | Patient Care | WV | 501C3 | 3 | Camden-Clark Health Services | false | |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Predominant Income TypePredominantIncomeTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | Disproportionate AllocationsDisproportionateAllocationsInd | General Or Managing PartnerGeneralOrManagingPartnerInd | OwnershipOwnershipPct |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allied Health Sourcing Solutions | |||||||||||||
| PO Box 8034 | Morgantown | WV | 26506 | 842403526 | Supply Chain Management | WV | N/A | Related | $2,373,051 | $26,926,124 | false | false | 0.65000 |
| Peak Health LLC | |||||||||||||
| 1085 Van Voorhis Road Ste 300 | Morgantown | WV | 26505 | 883593838 | Insurance Related activities | WV | N/A | Related | -$4,233,147 | $7,778,160 | false | false | 0.77000 |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Direct Controlling NADirectControllingNACd | Entity TypeEntityTypeTxt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd | Share Of EOY AssetsShareOfEOYAssetsAmt | Address Line1ForeignAddress/AddressLine1Txt | CityForeignAddress/CityNm | CountryForeignAddress/CountryCd | Foreign PostalForeignAddress/ForeignPostalCd | Legal Domicile Foreign CountryLegalDomicileForeignCountryCd | Share Of Total IncomeShareOfTotalIncomeAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Allied Health Services Inc | |||||||||||||||||
| PO Box 782 | Morgantown | WV | 26507 | 550652017 | Linen Services | WV | N/A | C Corp | 1.00000 | Yes (true) | |||||||
| Peak Health Insurance Corporation | |||||||||||||||||
| 1085 Van Voorhis Road Ste 300 | Morgantown | WV | 26506 | 883822495 | Insurance Carriers and Related Activities | WV | N/A | C Corp | 0.92000 | false | $20,500,000 | ||||||
| Health Partners Network | |||||||||||||||||
| 1085 Van Voorhis Road | Morgantown | WV | 26506 | 550755977 | Support - Healthcare Providers | WV | N/A | C Corp | 0.50000 | false | |||||||
| Augusta Insurance Company Ltd | |||||||||||||||||
| 981399333 | Self-Insurance | N/A | C Corp | 1.00000 | Yes (true) | $13,252,368 | PO Box 69 | Grand Cayman | CJ | KY11102 | CJ | $2,750,169 | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (29 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| Camden-Clark Memorial Hospital Corporation | ||
| a | $1,840,116 | Cash Value |
| Augusta Insurance Company LTD | ||
| b | $29,338,789 | Cash Value |
| WVU Innovation Corporation | ||
| k | $728,956 | Cash Value |
| West Virginia University Hospitals Inc | ||
| o | $2,384,599 | Cash Value |
| West Virginia Health Care Cooperative Inc | ||
| o | $50,945 | Cash Value |
| Uniontown Hospital | ||
| o | $223,585 | Cash Value |
| Fayette Physician Network Inc | ||
| o | $280,933 | Cash Value |
| GRMC Inc | ||
| o | $55,504 | Cash Value |
| West Virginia University Hospitals Inc | ||
| q | $151,967,804 | Cash Value |
| United Hospital Center Inc | ||
| q | $50,357,150 | Cash Value |
| Camden-Clark Memorial Hospital Corporation | ||
| q | $38,465,530 | Cash Value |
| Barnesville Hospital Association | ||
| q | $2,173,607 | Cash Value |
| Wheeling Hospital Inc | ||
| q | $38,484,711 | Cash Value |
| West Virginia Health Care Cooperative Inc | ||
| q | $6,858,037 | Cash Value |
| Potomac Valley Hospital of W Va Inc | ||
| q | $5,431,840 | Cash Value |
| St Joseph's Hospital of Buckhannon Inc | ||
| q | $8,389,680 | Cash Value |
| Reynolds Memorial Hospital Inc | ||
| q | $10,386,855 | Cash Value |
| Braxton County Memorial Hospital Inc | ||
| q | $3,661,008 | Cash Value |
| Community Health Association | ||
| q | $6,191,336 | Cash Value |
| Wetzel County Hospital Inc | ||
| q | $3,143,806 | Cash Value |
| WVUHS Home Care LLC | ||
| q | $2,522,667 | Cash Value |
| Uniontown Hospital | ||
| q | $14,970,959 | Cash Value |
| Fayette Physician Network Inc | ||
| q | $3,285,750 | Cash Value |
| Harrison Community Hospital Inc | ||
| q | $736,389 | Cash Value |
| GRMC Inc | ||
| q | $3,395,978 | Cash Value |
| Grant Memorial Hospital Inc | ||
| q | $5,167,586 | Cash Value |
| Herbert J Thomas Memorial Hospital Association | ||
| q | $21,579,105 | Cash Value |
| Princeton Community Hospital Association Inc | ||
| q | $14,636,828 | Cash Value |
| Augusta Insurance Company LTD | ||
| s | $7,194,198 | Change In Investment |