STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

JEFFERSON MEMORIAL HOSPITAL: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
JEFFERSON MEMORIAL HOSPITAL (EIN 55-0359755)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-11-14
IRS object ID
202513189349302971
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-11-14T08:06:12-00:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN550359755EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Jefferson Memorial HospitalBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlJEFFBusinessNameControlTxt
Phone3047281600PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 South Preston StAddressLine1Txt
CityRansonCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25438ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGrover G KernsPersonNm
Person TitleVP of FinancePersonTitleTxt
Phone3047281600PhoneNum
Signature2025-11-12SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1Jefferson Medical CenterBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerGrover G KernsPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12500 Hospital DriveAddressLine1Txt
CityMartinsburgCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25401ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$100,934,932GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addresshttps://wvumedicine.org/jefferson/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1912FormationYr
Legal Domicile StateWVLegalDomicileStateCd
Activity Or MissionJefferson Memorial Hospital is a non-profit, critical access hospital serving the residents of the Eastern Panhandle of WV.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee430TotalEmployeeCnt
Total Volunteers4TotalVolunteersCnt
Total Gross UBI$113,332TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$112,332NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$137,412PYContributionsGrantsAmt
CY Contributions Grants$82,834CYContributionsGrantsAmt
PY Program Service Revenue$94,794,009PYProgramServiceRevenueAmt
CY Program Service Revenue$98,211,532CYProgramServiceRevenueAmt
PY Investment Income$1,535,880PYInvestmentIncomeAmt
CY Investment Income$2,189,710CYInvestmentIncomeAmt
PY Other Revenue$303,973PYOtherRevenueAmt
CY Other Revenue$370,682CYOtherRevenueAmt
PY Total Revenue$96,771,274PYTotalRevenueAmt
CY Total Revenue$100,854,758CYTotalRevenueAmt
PY Grants And Similar Paid$50,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$5,500CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$25,846,049PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$28,012,210CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$59,838,302PYOtherExpensesAmt
CY Other Expenses$64,436,223CYOtherExpensesAmt
PY Total Expenses$85,734,351PYTotalExpensesAmt
CY Total Expenses$92,453,933CYTotalExpensesAmt
PY Revenues Less Expenses$11,036,923PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$8,400,825CYRevenuesLessExpensesAmt
Total Assets BOY$113,773,206TotalAssetsBOYAmt
Total Assets EOY$124,035,906TotalAssetsEOYAmt
Total Liabilities BOY$17,148,546TotalLiabilitiesBOYAmt
Total Liabilities EOY$17,263,445TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$96,624,660NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$106,772,461NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionJefferson Memorial Hospital is a non-profit critical access hospital serving the residents in the Eastern Panhandle of WV. It operates a 24/7 emergency room. Jefferson Memorial Hospital is organized to provide quality hospital patient care services to the Eastern Panhandle of WV regardless of the patients ability to pay.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$32,602,053ExpenseAmt
Revenue$41,972,640RevenueAmt
DescAs a not for profit critical access hospital, Jefferson Memorial Hospital JMH provides general medical services to the community of Ranson, WV. Such services include but are not limited to family medicine, internal medicine, observation to see if hospital admission is necessary, and outpatient ancillary testing. During 2024, JMH documented 716 outpatients in the observation status and 89,303 outpatient ancillary tests were performed.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$14,103,478ExpenseAmt
Revenue$19,085,396RevenueAmt
DescJefferson Memorial Hospital JMH is a critical access hospital and operates a 24 hours per day, 7 days per week emergency department which cares for patients regardless of their ability to pay. During 2024, the Emergency Department documented 22,572 patient visits.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$7,603,775ExpenseAmt
Revenue$10,103,584RevenueAmt
DescJefferson Memorial Hospital provides both general and advanced surgical services to those residents located in Ranson, WV and the surrounding area. Surgical service areas at JMH include gall bladder, breast and colon, orthopedics and joint replacement, otolaryngology, gynecology, urology, ophthalmology and cosmetic surgery. In addition, many of these surgical procedures performed at JMH utilize cutting edge laparoscopy and endoscopy techniques. The hospital also provides a One Day Surgical Unit that provided care to 3,148 patients during 2024.Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$18,619,602TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$27,136,695TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$72,928,908TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstYes (true)ReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalYes (true)OperateHospitalInd
Audited Financial Stmt AttYes (true)AuditedFinancialStmtAttInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee460EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonGrover G KernsPersonNm
Phone3042641000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1121 Administrative DriveAddressLine1Txt
CityMartinsburgCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25401ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndOfficerOfficerInd
Albert Wright Jr
Director, CEO WVUHS000.03055.06Yes (X)$0$2,297,899$428,379
Charles Keeling
CRNA040.00$382,196$0$28,453Yes (X)
Neil McLaughlin
VP Operations040.00$317,510$0$15,894Yes (X)
Greg Cresswell
Assistant Chief CRNA040.00$304,413$0$12,064Yes (X)
Jonathan Kline
Director, Pharmacy040.00$240,947$0$45,889Yes (X)
Michael Plankers
AVP Patient Care033.00007.00$190,211$38,959$46,694Yes (X)
Frew Negatu
Pharmacist040.00$174,247$0$25,553Yes (X)
D Scott Roach
Director, Chairman000.03000.73Yes (X)$0$0$0Yes (X)
Lindsey Hash
Director000.03000.73Yes (X)$0$0$0
CW Hensell III
Director000.03000.73Yes (X)$0$0$0
Brad Wright MD
Director / JMH Med Staff President000.03000.73Yes (X)$0$0$0
Susan Snowden
Director000.03000.73Yes (X)$0$0$0
Dawn Jones MD
Director000.03000.73Yes (X)$0$0$0
Clarence E Martin III
Director000.03000.73Yes (X)$0$0$0
Richard Thomas MD
Director000.03000.73Yes (X)$0$0$0
Jeffrey DeBord DO
Director/BMC Medical Staff President000.03000.73Yes (X)$0$0$0
Jacqueline Long
Director, Vice Chair000.03000.73Yes (X)$0$0$0Yes (X)
Alice Frazier
Director, Treasurer000.03000.73Yes (X)$0$0$0Yes (X)
James Rogers
Director, Secretary000.03000.73Yes (X)$0$0$0Yes (X)
Sharon Mailey
Director000.03000.73Yes (X)$0$0$0
Margaret Cogswell
Director000.03000.73Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,609,524TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$2,336,858TotReportableCompRltdOrgAmt
Total Other Compensation$602,926TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K51IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Medical Solutions Llc
1010 N 102Nd St Ste 300OmahaNE681142122Contract Labor - Patient Care$4,649,477
State Of West Virginia
Po Box 6005MorgantownWV265066005Physician Staffing$913,000
Gresham Smith
222 2nd Ave S Ste 1400NashvilleTN372012373Renovation Service$764,743
Insight Health Corp
5775 Wayzata Blvd Suite 400St Louis ParkMN554161271Lab Staffing$452,885
Alliance Healthcare Services Inc
PO Box 735714DallasTX753735714Staffing Service$302,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K9CntrctRcvdGreaterThan100KCnt
Government Grants$82,834GovernmentGrantsAmt
Total Contributions$82,834TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Patient Service Revenue621110$97,599,746$97,599,746
Outpatient Pharmacy621110$592,538$592,538
Clinical Lab Revenue621110$19,248$19,248
FieldValueIRS element (for citing)
Total Program Service Revenue$98,211,532TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,265,884TotalRevenueColumnAmt
Unrelated Business Revenue$113,332UnrelatedBusinessRevenueAmt
Exclusion$2,152,552ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$4,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$80,174OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$76,174OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$76,174TotalRevenueColumnAmt
Exclusion-$76,174ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Cafeteria Income900099$149,634$149,634
Rebate Revenue900099$134,265$134,265
GPO Admin Fee Hospital Shareback900099$56,241$56,241

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$30,542TotalRevenueColumnAmt
Related Or Exempt Func Income$30,542RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$370,682OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$100,854,758TotalRevenueColumnAmt
Related Or Exempt Func Income$98,298,315RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$113,332UnrelatedBusinessRevenueAmt
Exclusion$2,360,277ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$5,500TotalAmt
Program Services$5,500ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$333,404TotalAmt
Management And General$333,404ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$20,579,330TotalAmt
Program Services$19,469,756ProgramServicesAmt
Management And General$1,109,574ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$685,825TotalAmt
Program Services$653,299ProgramServicesAmt
Management And General$32,526ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$4,867,086TotalAmt
Program Services$4,615,253ProgramServicesAmt
Management And General$251,833ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$1,546,565TotalAmt
Program Services$1,463,179ProgramServicesAmt
Management And General$83,386ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,128TotalAmt
Management And General$4,128ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,120TotalAmt
Program Services$3,120ProgramServicesAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$10,486TotalAmt
Program Services$10,486ProgramServicesAmt
FieldValueIRS element (for citing)
Fees For Services Prof FundraisingFeesForServicesProfFundraising

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$22,053,351TotalAmt
Program Services$16,977,516ProgramServicesAmt
Management And General$5,075,835ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$9,124TotalAmt
Management And General$9,124ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,458,161TotalAmt
Program Services$1,407,989ProgramServicesAmt
Management And General$1,050,172ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$14,510TotalAmt
Program Services$1,144ProgramServicesAmt
Management And General$13,366ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,051,638TotalAmt
Program Services$578,442ProgramServicesAmt
Management And General$473,196ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$259,873TotalAmt
Program Services$231,682ProgramServicesAmt
Management And General$28,191ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$264,542TotalAmt
Program Services$145,508ProgramServicesAmt
Management And General$119,034ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$16,832,826TotalAmt
Program Services$8,422,842ProgramServicesAmt
Management And General$8,409,984ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$3,122,743TotalAmt
Program Services$1,717,629ProgramServicesAmt
Management And General$1,405,114ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$643,158TotalAmt
Program Services$524,423ProgramServicesAmt
Management And General$118,735ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Medical Supplies$8,288,469$8,288,469
Provision for Doubtful Accounts$6,281,285$6,281,285
Taxes, Licenses, Fees$2,698,405$2,096,634$601,771
Association Dues$180,113$10,820$169,293

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$260,291TotalAmt
Program Services$23,932ProgramServicesAmt
Management And General$236,359ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$92,453,933TotalAmt
Program Services$72,928,908ProgramServicesAmt
Management And General$19,525,025ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$3,229BOYAmt
EOY$158,110EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$13,967,526BOYAmt
EOY$22,016,495EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$14,500,728BOYAmt
EOY$14,123,217EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$1,260,331BOYAmt
EOY$1,186,067EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,689,376BOYAmt
EOY$3,709,903EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$49,078,606LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$33,791,888LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$16,699,885BOYAmt
EOY$15,286,718EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$62,652,131BOYAmt
EOY$67,555,396EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$113,773,206BOYAmt
EOY$124,035,906EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,582,536BOYAmt
EOY$11,379,146EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$724BOYAmt
EOY$724EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$6,186,081BOYAmt
EOY$5,608,806EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$379,205BOYAmt
EOY$274,769EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$17,148,546BOYAmt
EOY$17,263,445EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$90,732,123BOYAmt
EOY$100,568,378EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$5,892,537BOYAmt
EOY$6,204,083EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$96,624,660BOYAmt
EOY$106,772,461EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$113,773,206BOYAmt
EOY$124,035,906EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$8,400,825ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$2,438,415NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$691,439OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
HospitalYes (X)HospitalInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
VolunteersfalseVolunteersInd
Paid Staff Or ManagementfalsePaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsfalseDirectContactLegislatorsInd
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesYes (true)OtherActivitiesInd
Other Activities$10,486OtherActivitiesAmt
Total Lobbying Expenditures$10,486TotalLobbyingExpendituresAmt
Not Described Section501c3falseNotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceII-B 1iFormAndLineReferenceDesc
ExplanationAs a member of the WV Hospital Association and the American Hospital Association, a portion of the dues paid have been identified by the above mentioned organizations as attributable to lobbying activities. Jefferson Memorial Hospital 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

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,075,952OtherCostOrOtherBasisAmt
Book Value$1,075,952BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$23,357,713OtherCostOrOtherBasisAmt
Depreciation$16,043,040DepreciationAmt
Book Value$7,314,673BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$5,765OtherCostOrOtherBasisAmt
Depreciation$5,765DepreciationAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$22,813,636OtherCostOrOtherBasisAmt
Depreciation$17,163,836DepreciationAmt
Book Value$5,649,800BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,825,540OtherCostOrOtherBasisAmt
Depreciation$579,247DepreciationAmt
Book Value$1,246,293BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,286,718TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDesc
Financial derivatives and other financial products
Closely-held equity interests

Invst Program Related Org InvstProgramRelatedOrgGrp (5 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
Beneficial Interests in Perpetual Trusts$6,177,083F
Bond FundF
Other Investments$332,793F
Funded Depreciation$61,045,520F
Self Insurance FundF
FieldValueIRS element (for citing)
Total Book Value Program Rltd$67,555,396TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
Federal income taxes
Interest Rate Swaps
Debt Issuance Costs-$22,671
Leases Payable - Current$84,791
Capitalized Leases Payable - Non Current$212,649
FieldValueIRS element (for citing)
Total Liability$274,769TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$97,011,888TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$2,438,415NetUnrealizedGainsInvstAmt
Other Revenue-$6,281,285OtherRevenueAmt
Revenue Not Reported-$3,842,870RevenueNotReportedAmt
Revenue Subtotal$100,854,758RevenueSubtotalAmt
Total Revenue Per Form990$100,854,758TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$86,172,648TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$86,172,648ExpensesSubtotalAmt
Other Expenses Not Included$6,281,285OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$6,281,285ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$92,453,933TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
X 2Most 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 2dThe amount shown on line 2d consists of 6,281,285 provision for doubtful accounts reported as an offset to revenue on the financial statements.
XII 4bThe amount shown on line 4b consists of 6,281,285 provision for doubtful accounts reported as an offset to revenue on the financial statements.

Schedule H IRS990ScheduleH

FieldValueIRS element (for citing)
Financial Assistance PolicyYes (true)FinancialAssistancePolicyInd
Written PolicyYes (true)WrittenPolicyInd
All Hospitals PolicyYes (X)AllHospitalsPolicyInd
FPG Reference Free CareYes (true)FPGReferenceFreeCareInd
Percent200Yes (X)Percent200Ind
FPG Reference Discounted CarefalseFPGReferenceDiscountedCareInd
Free Care Medically IndigentYes (true)FreeCareMedicallyIndigentInd
Financial Assistance BudgetYes (true)FinancialAssistanceBudgetInd
Expenses Exceed BudgetfalseExpensesExceedBudgetInd
Annual Community Bnft ReportYes (true)AnnualCommunityBnftReportInd
Report Publically AvailableYes (true)ReportPublicallyAvailableInd

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$675,729TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$101,322DirectOffsettingRevenueAmt
Net Community Benefit Expns$574,407NetCommunityBenefitExpnsAmt
Total Expense0.00670TotalExpensePct

Unreimbursed Medicaid UnreimbursedMedicaidGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$18,330,208TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$11,515,069DirectOffsettingRevenueAmt
Net Community Benefit Expns$6,815,139NetCommunityBenefitExpnsAmt
Total Expense0.07910TotalExpensePct

Unreimbursed Costs UnreimbursedCostsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$2,676,769TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$184,458DirectOffsettingRevenueAmt
Net Community Benefit Expns$2,492,311NetCommunityBenefitExpnsAmt
Total Expense0.02890TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$21,682,706TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$11,800,849DirectOffsettingRevenueAmt
Net Community Benefit Expns$9,881,857NetCommunityBenefitExpnsAmt
Total Expense0.11470TotalExpensePct

Community Health Services CommunityHealthServicesGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$77,629TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$77,629NetCommunityBenefitExpnsAmt
Total Expense0.00090TotalExpensePct

Health Professions Education HealthProfessionsEducationGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$1,723,597TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$1,723,597NetCommunityBenefitExpnsAmt
Total Expense0.02000TotalExpensePct

Cash And In Kind Contributions CashAndInKindContributionsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$5,860TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$5,860NetCommunityBenefitExpnsAmt
Total Expense0.00010TotalExpensePct

Total Other Benefits TotalOtherBenefitsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$1,807,086TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$1,807,086NetCommunityBenefitExpnsAmt
Total Expense0.02100TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$23,489,792TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$11,800,849DirectOffsettingRevenueAmt
Net Community Benefit Expns$11,688,943NetCommunityBenefitExpnsAmt
Total Expense0.13570TotalExpensePct

Community Support CommunitySupportGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$3,732TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$3,732NetCommunityBenefitExpnsAmt

Total Communtity Building Acty TotalCommuntityBuildingActyGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$3,732TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$3,732NetCommunityBenefitExpnsAmt
FieldValueIRS element (for citing)
Bad Debt Expense ReportedYes (true)BadDebtExpenseReportedInd
Bad Debt Expense$2,319,988BadDebtExpenseAmt
Bad Debt Expense Attributable$595,634BadDebtExpenseAttributableAmt
Reimbursed By Medicare$24,987,096ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr$34,418,313CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall-$9,431,217MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

FieldValueIRS element (for citing)
OtherYes (X)OtherInd
FieldValueIRS element (for citing)
Written Debt Collection PolicyYes (true)WrittenDebtCollectionPolicyInd
Financial Assistance PrvsnYes (true)FinancialAssistancePrvsnInd
Hospital Facilities1HospitalFacilitiesCnt

Hospital Facilities HospitalFacilitiesGrp

FieldValueIRS element (for citing)
Facility1FacilityNum

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Jefferson Memorial HospitalBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1300 South Preston StreetAddressLine1Txt
CityRansonCityNm
State AbbreviationWVStateAbbreviationCd
ZIP25438ZIPCd
FieldValueIRS element (for citing)
Website Addresswvumedicine.org/jefferson/WebsiteAddressTxt
State License103StateLicenseNum
Licensed HospitalYes (X)LicensedHospitalInd
Teaching HospitalYes (X)TeachingHospitalInd
Critical Access HospitalYes (X)CriticalAccessHospitalInd
Emergency Room24 HrsYes (X)EmergencyRoom24HrsInd
Facility Reporting GroupAFacilityReportingGroupCd

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

FieldValueIRS element (for citing)
Business Name Line1ABusinessNameLine1Txt
FieldValueIRS element (for citing)
Facility1FacilityNum
First Licensed CY Or PYfalseFirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PYfalseTaxExemptHospitalCYOrPYInd
CHNA ConductedYes (true)CHNAConductedInd
Community DefinitionYes (X)CommunityDefinitionInd
Community DemographicsYes (X)CommunityDemographicsInd
Existing ResourcesYes (X)ExistingResourcesInd
How Data ObtainedYes (X)HowDataObtainedInd
Community Health NeedsYes (X)CommunityHealthNeedsInd
Other Health IssuesYes (X)OtherHealthIssuesInd
Community Hlth Needs Id ProcessYes (X)CommunityHlthNeedsIdProcessInd
Consulting ProcessYes (X)ConsultingProcessInd
CHNA Conducted22CHNAConductedYr
Take Into Account Others InputYes (true)TakeIntoAccountOthersInputInd
CHNA Conducted With Other FcltsYes (true)CHNAConductedWithOtherFcltsInd
CHNA Conducted With Non FcltsfalseCHNAConductedWithNonFcltsInd
CHNA Report Widely AvailableYes (true)CHNAReportWidelyAvailableInd
Rpt Available On Own WebsiteYes (X)RptAvailableOnOwnWebsiteInd
Own Website URLhttps//wvumedicine.org/wp-content/uploads/2023/03/bmcjmccommunityhealthneedsassessment2022.pdfOwnWebsiteURLTxt
Implementation Strategy AdoptYes (true)ImplementationStrategyAdoptInd
Implementation Strategy Adpt23ImplementationStrategyAdptYr
Strategy Posted WebsiteYes (true)StrategyPostedWebsiteInd
Strategy Website URLhttps//wvumedicine.org/wp-content/uploads/2023/05/Berkeley-Medical-Center-Jefferson-Medical-Center-CStrategyWebsiteURLTxt
Organization Incur Excise TaxfalseOrganizationIncurExciseTaxInd
Elig Criteria ExplainedYes (true)EligCriteriaExplainedInd
FPG Family Incm Lmt Free DscntYes (X)FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care0000000200.000000000000FPGFamilyIncmLmtFreeCarePct
Income Level CriteriaYes (X)IncomeLevelCriteriaInd
Asset Level CriteriaYes (X)AssetLevelCriteriaInd
Medical Indigency CriteriaYes (X)MedicalIndigencyCriteriaInd
Insurance Status CriteriaYes (X)InsuranceStatusCriteriaInd
Residency CriteriaYes (X)ResidencyCriteriaInd
Explained BasisYes (true)ExplainedBasisInd
App Financial Asst ExplnYes (true)AppFinancialAsstExplnInd
Described InfoYes (X)DescribedInfoInd
Described Suprt DocYes (X)DescribedSuprtDocInd
Provided Hospital ContactYes (X)ProvidedHospitalContactInd
Includes Publicity MeasuresYes (true)IncludesPublicityMeasuresInd
FAP Available On WebsiteYes (X)FAPAvailableOnWebsiteInd
FAP Available On Website URLhttps//wvumedicine.org/bill-pay/financial-assistance/FAPAvailableOnWebsiteURLTxt
FAP App Available On WebsiteYes (X)FAPAppAvailableOnWebsiteInd
FAP App Available On Website URLhttps//wvumedicine.org/wp-content/uploads/2020/03/Financial-Assistance-Application-Form-3-17-2020.pdFAPAppAvailableOnWebsiteURLTxt
FAP Summary On WebsiteYes (X)FAPSummaryOnWebsiteInd
FAP Summary On Website URLhttps//wvumedicine.org/bill-pay/financial-assistance/FAPSummaryOnWebsiteURLTxt
FAP Avlbl On Request No ChargeYes (X)FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No ChrgYes (X)FAPAppAvlblOnRequestNoChrgInd
FAP Sum Avlbl On Request No ChrgYes (X)FAPSumAvlblOnRequestNoChrgInd
Notified FAP Copy Bill DisplayYes (X)NotifiedFAPCopyBillDisplayInd
Communtity Notified FAPYes (X)CommuntityNotifiedFAPInd
FAP TranslatedYes (X)FAPTranslatedInd
FAP Actions On NonpaymentYes (true)FAPActionsOnNonpaymentInd
Permit No ActionsYes (X)PermitNoActionsInd
Collection ActivitiesfalseCollectionActivitiesInd
Provided Written NoticeYes (X)ProvidedWrittenNoticeInd
Made Effort Orally NotifyYes (X)MadeEffortOrallyNotifyInd
Processed FAP ApplicationYes (X)ProcessedFAPApplicationInd
Made Presumptive Elig DetermYes (X)MadePresumptiveEligDetermInd
Nondis Emergency Care PolicyYes (true)NondisEmergencyCarePolicyInd
Look Back Medicaid Medcr PrvtYes (X)LookBackMedicaidMedcrPrvtInd
Amounts Generally BilledfalseAmountsGenerallyBilledInd
Gross ChargesYes (true)GrossChargesInd

Supplemental Information SupplementalInformationGrp (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Group Jefferson Memorial Hospital Line Part V, Section B, Line 5The 2022 Community Health Needs Assessment was prepared by Thomas Bias, Christiaan Abildso and Emily Sarkees of the West Virginia University Health Research Center. The Community Health Needs Assessment CHNA process began with a thorough review of the previous cycles needs assessment report and implementation plan. The CHNA also involved collecting both primary and secondary data. According to the CHNA, primary data was comprised of a survey of community members perceptions of health issues followed by a community event focused on reviewing survey data, discussing community resources and assets that impact population health in the area, and working as a group to outline possible implementation strategies for each area of concern. Secondary data included US census data and County Health Rankings Data. The stakeholders represent the broad interests of the communities served by University Healthcare WVUH-East. According to the CHNA, a community meeting was held virtually to get more input from the public, especially from organizations who provide social services to individuals within the service area of University Healthcare. Representatives from these organizations held discussions in small groups to compile a working list of existing resources, programs, policies, and ideas to address each area of concern, in addition to raising questions and providing information and perspective during overall discussion of the survey data results. The CHNA stated that they also worked in their small groups and as a part of a larger discussion to formulate some new suggestions to address each health area. The organizations represented at this community meeting included Berkeley County Development Authority, Berkeley-Morgan County Health Department, Berkeley County Schools, Jefferson County Chamber of Commerce, Jefferson County Development Authority, Berkeley County Sherriffs Department, Jefferson County Parks and Recreation, Berkeley County Recovery Resource Center, Health and Human Services Collaborative, Innovative Community Solutions, James Rumsey Technical Institute, Jefferson County Chief of Police and WVU Medicine officials. The CHNA can be found here https//wvumedicine.org/east/about-us/community-health-needs-assessment/.
Group Jefferson Memorial Hospital Line Part V, Section B, Line 5In addition to the community meeting, a public survey was also utilized. The public survey was developed by the WVU SPH with the leadership team following an iterative process. Survey topics included questions about perceptions of overall health of the community, quality of life, access to healthcare and medical needs, personal behaviors and habits, and demographic information including age, education and income. The survey was collected both online and through hard copies from residents who are 18 or older. The survey link was distributed through email lists, patient charts, social media, and made available as hard copies in the community.
Group Jefferson Memorial Hospital Line Part V, Section B, Line 6aThe Community Needs Health Assessment CHNA was undertaken jointly with City Hospital, Inc..
Group Jefferson Memorial Hospital Line Part V, Section B, Line 11According to the CHNA, following the community meeting, the leadership team discussed the totality of information collected through the survey and community event, working to identify priority areas for developing implementation strategies. With leadership and the community meeting group, the WVU SPH reviewed summarized survey data, including overall responses to the three most important health problems or issues. Health problems pertains to mainly clinical items such as health and disease topics however, when creating the survey tool, the hospital leadership saw value in asking about factors affecting health outcomes. For this reason, according to the CHNA, topics were grouped into three questions clinical health and disease items e.g. heart disease, addiction, cancer, quality of life and built or natural environmental factors e.g. air quality, availability of sidewalks, cost of medications, as well as things seen as personal choices or behaviors e.g. vaping, distracted driving, poor eating choices. This allowed the leadership team to cross-reference clinical items with their life factors and personal choices for a deeper understanding of the common themes, and a snapshot perspective of where in life the hospital might be able to implement strategies that will impact many. The CHNA survey results for health and disease included 1. Drug and/or alcohol use, 2. Obesity 3. Mental health problems. CHNA survey results for quality of life and environmental included 1. Cost of health care and/or medications 2. Lack of health insurance or limited health coverage 3. Limited affordable/quality housing. CHNA survey results for personal choices and risky behaviors included 1. Drug abuse 2. Excessive alcohol use 3. Lack of exercise.
Group Jefferson Memorial Hospital Line Part V, Section B, Line 11According to the CHNA, during the prioritization process that followed the community meeting, leadership team members revisited common priority areas within the context of discussions and feedback from the morning. Utilizing a prioritization matrix to guide discussion, the group considered the degree to which the hospitals can realistically affect health outcomes for each priority health concern, endeavors already underway for each, as well as level of importance relative to the reach of their impact. The list of top health concerns was pared down and reconfigured to the three that will be the focus moving forward with implementation planning. These included substance use and mental health, obesity and co-morbid chronic disease including diabetes and cancer and access to care including transportation and cost.
Group Jefferson Memorial Hospital Line Part V, Section B, Line 11The top health concerns identified by the stakeholders are being addressed by University Healthcare in the following ways according to the most recent CHNA. For substance use and mental health, hospital staff will be involved in the Health and Human Services Collaborative Behavioral Health Work Group and the Bridges Work Group, the hospital will implement crisis intervention training for police forces, formalize peer support CISD teams, continue with state and federal funded program and harm and stigma reduction programs. Potential strategies to combat obesity include further addressing and utilizing current partnerships and programming University Healthcare already has in place to help aid in the prevention of obesity and other chronic diseases such as the Eastern Panhandle Diabetes Coalition and the self-management programs and support groups. Lastly, to address transportation and access to care, hospital leadership is exploring transportation options and expanding access to mental health care.
Group Jefferson Memorial Hospital Line Part V, Section B, Line 11Hospital leadership did take the time to discuss some of the issues beyond the top three identified at the community meeting. Cost of care and health insurance appear repeatedly in the community data, but the leadership team acknowledges that these are also in many ways systemic issues over which they have little control. Leadership has not discounted these issues, however, and will revisit at a later time, recognizing that potential collaborations with future partners could change the scope of their impact.
Group Jefferson Memorial Hospital Line Part V, Section B, Line 13bJefferson Memorial Hospital JMH offers discounted care only to individuals who qualify for free care. JMH offers a Prompt - Pay Discount Program - patients who have no third party coverage uninsured or uninsurable may be eligible for a 50 self-pay discount while patients who have a guarantor balance may be eligible for a 20 discount. To be eligible for either prompt pay discount, the patient/guarantor must meet certain requirements.
Group Jefferson Memorial Hospital Line Part V, Section B, Line 24All patients are charged an amount equal to gross charges regardless of payment method. Once FAP eligibility is confirmed, charge amounts are moved to Charity Care and no longer charged to the patient.

Supplemental Information Detail SupplementalInformationDetail (32 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I Line 3cJefferson Memorial Hospital JMH uses 200 Federal Poverty Guideline to determine free care eligibility. JMH offers a Prompt - Pay Discount Program - patients who have no third party coverage uninsured or uninsurable may be eligible for a 50 self-pay discount while patients who have a guarantor balance may be eligible for a 20 discount. To be eligible for either prompt pay discount the patient/guarantor must meet certain requirements.
Part I Line 6aJefferson Memorial Hospital community benefit numbers are reported in total with the other hospitals within West Virginia United Health System. The most recent amounts can be found at the following web address http//wvumedicine.org/about/leadership-and-more/community-benefit/.
Part I Line 7Column f - Net community benefit expense for 2024 is 11,688,943 and is 13.57 of total net expenses. To calculate net expense, bad debt of 6,281,285 was deducted from total expenses of 92,453,933 as shown in Part IX line 25 of the core Form 990.
Part I Line 7Worksheet 2 from the IRS Schedule H instructions was used to derive the cost-to-charge ratio, which was used to calculate charity care, unreimbursed Medicaid and other means-tested government programs at cost.
Part IIPhysical Improvements and Housing - No activities reported in 2024
Part IIEconomic Development - A representative from JMC serves on the Jefferson County Chamber of Commerce Board of Directors.
Part IICommunity Support - - We sponsor and support various Jefferson County fundraising events for local, health related, non-profit organizations. Many WVUH-East employees serve as volunteer board directors on community non-profit organizations such as Hospice of the Panhandle and the United Way of the Eastern Panhandle as well as participate in other non-profit organizations such as the Jefferson County Council of Aging Senior Center, Jefferson County Chamber of Commerce, and various community support activities within Jefferson County Community Ministries.
Part IIEnvironmental Improvements - 2024 marked the ninth full year for Jefferson Memorial Hospital as a tobacco free campus.
Part IILeadership Development and Training - One manager participated in the Chamber of Commerces Leadership Jefferson program in 2024. Several managers participated in leadership development trainings and have sent several staff to services to enrich their skills.
Part IICoalition building - JMH staff participates in the Health Human Services Collaborative and workgroups such as the Health Work Group and Behavioral Health Workgroup. These activities focus on improving community access to health care, human services in general, and determine ways to encourage healthy lifestyles. JMH also sponsored health wellness events and participate in wellness events with the local schools, Jefferson County Parks Recreation, the City of Ranson, Ranson Parks and Recreation, and the City of Charles Town. JMH participates in several community coalitions such as Tri-State Collaborative, Health and Human Services Collaborative, Eastern Panhandle Diabetes Coalition, Jefferson Berkeley Alliance, We CARE, and Try This WV.
Part IICommunity health improvement advocacy - In 2024, JMC leadership continued addressing health issues identified in the most recent CHNA and started a new cycle of the CHNA process by surveying residents in the community.
Part IIWorkforce Development - WVUH-East is also a major sponsor of the Womens Network which is an organization established by the Berkeley and Jefferson County Chambers. This group sponsors womens professional activities, social networking and professional development and womens health seminars. Jefferson Memorial Hospital also has agreements with area community colleges and universities to allow students to complete clinical rotations at the hospital. JMH also provides a job shadow program to allow students the opportunities to shadow professionals to learn about possible careers in the workforce as well as participates in school career fairs in the elementary through high schools in the county. Human Resources and the Education Department have developed and support several healthcare related educational programs at Blue Ridge Community and Technical College, James Rumsey Technical Institute, a MedEd program at 2 local high schools and Shepherd University. Programs include medical and assistant lab training, surgical technician training, and nursing.
Part IIHealth programs are also offered free to the community. In 2024, the Walk with Ease program was offered in-person and the Chronic Disease, Chronic Pain, and Diabetes Self-Management Programs were offered virtually and in person.
Part III Line 2Bad Debt Expense at cost was calculated by multiplying bad debt expense of 6,281,285 by our cost to charge ratio of 43.45 derived from Worksheet 2 in the IRS Schedule H instructions for a total of 2,729,218 less DSH allocations to self-pay patient accounts of 409,230 for a total of 2,319,988.
Part III Line 3Estimated bad debt attributable to patients eligible for charity care was calculated by running a report within our patient revenue software of all bad debt account balances greater than 5,000. The total of that report was 1,370,850 which we then multiplied by our cost to charge ratio of 43.45 for a total of 595,634.
Part III Line 3The estimated bad debt attributable to patients eligible for charity care of 595,634 should be considered community benefit due to the fact that anyone with outstanding balances of 5,000 or greater usually qualifies as catastrophic if the patient completes the application process.
Part III Line 3In our charity care policy, we define catastrophic care as any illness or injury that will likely require continuous or frequent treatment for more than one year. Regardless, that bad debt should be considered community benefit as we provide services to those in need regardless of their ability to pay.
Part III Line 4Patient accounts receivables are primarily paid by federal and state governmental authorities under the Medicare and Medicaid programs, managed health plans, commercial insurance companies, workers compensation programs, employers and patients. Patient accounts receivable are reported at net realizable value. For accounts receivable associated with services provided to patients who have third-party coverage, the System estimates net realizable value based on the estimated contractual reimbursement percentage, which in turn is based on current contract provisions and historical paid claims by payor. For self-pay accounts, including uninsured and patient responsibility accounts, the net realizable value is determined using historical collection experience, adjusted for estimated conversions of patient responsibility portions, expected recoveries and changes in trends to estimate implicit price concessions. The System does not believe there are any significant concentrations of revenues from any particular payor that would subject the System to any significant credit risks in the collection of patient accounts receivable. Management continually reviews the estimated net realizable value of accounts receivable by monitoring cash collections, economic conditions and trends, changes in payor mix, changes in federal or state healthcare coverage and other matters. Changes in general economic conditions, patient accounting service center operations, payor mix, payor claim processing could affect collections of accounts receivable, cash flows and results of operations.
Part III Line 4The System performs periodic assessments to determine if an allowance for expected credit losses is necessary. The System considers its incurred loss experience and adjusts for known and expected events and other circumstances. In estimating its expected credit losses, the System may consider changes in the length of time its receivables have been outstanding, changes in credit ratings for payors, requests from payors to alter payment terms due to financial difficulty, and notices of payor bankruptcies or payors entering receivership. Because the Systems accounts receivable is typically paid for by highly solvent, creditworthy payors, such as Medicare, Medicaid, other governmental programs, and highly regulated commercial insurers on behalf of the patient, the Systems credit losses are immaterial to the consolidated financial statements.
Part III Line 4The mix of accounts receivable at December 31, 2024 and 2023, from patients and third-party payors is as follows For the year-end December 31, 2024 Medicare - 22, Medicaid - 11, Blue Cross - 24, Commercial, managed care and other - 40, Patients - 3, totaling 100. For the year-end December 31, 2023 Medicare - 25, Medicaid - 13, Blue Cross - 21, Commercial, managed care and other - 39, Patients - 2, totaling 100.
Part III Line 8The amount reported in Part III Line 6 34,418,313 was calculated using the total Medicare allowable cost from the Medicare cost report.
Part III Line 9bJMH does have a debt collection policy. When a patient has been approved for financial assistance under our charity care policy, they will not be sent to bad debt. Additionally, if a patient is being evaluated for charity, the patient will not be sent to bad debt agency pending charity guarantor status until the pending status has been finalized approved/denied. All other patients with outstanding balances will be processed through billing and collections pursuant to our Financial Policy.
Part VI Line 2Jefferson Memorial Hospital is a critical care hospital within the health care delivery system of West Virginia University Hospital - East WVUH-East. The marketing department considers several components in assessing how the organization determines the needs of the communities it serves. Through outside consultants, to collaborating with various departments, a needs assessment takes into account several factors including physician to population ratios, physician availability in the entire service area, and general health risks for our community. The Primary Service Area PSA for WVUH-East includes Berkeley County, WV, Jefferson County, WV and Morgan County, WV. This data is then analyzed to provide general estimates to where WVUH-East entities could better care for residents of the West Virginia Eastern Panhandle.
Part VI Line 3JMH employs two financial analysts to meet with patients to discuss financial eligibility for our charity care program. JMH has applications for charity and the qualification requirements for receiving charity available at all registration areas for both facilities. Patients who do not qualify for state or federal funded programs can apply for the charity care program at WVUH-EAST.
Part VI Line 4Jefferson Memorial Hospital is a non-profit critical access hospital located in Jefferson County, WV in the city of Ranson. Jefferson Memorial Hospital along with City Hospital located in Martinsburg makes up the Eastern Region of WVU Medicine which is a part of the West Virginia United Health System.
Part VI Line 4WVU Medicine provides a majority of inpatient services 53.2 for the population in our Primary Service Area PSA. The PSA identified in the most recent CHNA for the Eastern Region of WVU Medicine includes Berkeley County, WV, Jefferson County, WV and Morgan County, WV. The 2023 market share for Jefferson Memorials Primary Service Area is 7.0, with 19.5 of those patients covered by Medicaid and 2.8 of the patients uninsured. City Hospital, Inc., a non-profit acute care hospital under common management, is within the Primary Service Area and War Memorial Hospital, a non-profit critical access hospital, located in the extended service area is operated by Valley Health System.
Part VI Line 4Jefferson Countys estimated population is 59,787 with a median household income of 93,744, an employment rate of 63.3, 9.3 living in poverty and 6.4 of individuals without healthcare coverage. Berkeley County has an estimated population of 132,440, a median household income of 73,619, an employment rate of 66.1, 11.1 living in poverty and 7.2 of individuals without healthcare coverage Morgan County has an estimated population of 17,649 with a median household income of 61,021, an employment rate of 56.1, 15.7 living in poverty and 7.6 of individuals without healthcare coverage. Population and demographic information was obtained from the United States Census Bureau https//www.census.gov/quickfacts.
Part VI Line 5In 2009, WVUH-East started offering discounted screening in response to a struggling economy. Recognizing that individuals were putting off scheduling routine, preventive testing, such as blood work and FIT Test Kits.
Part VI Line 5Several health awareness and screening programs have been offered such as Diabetes Awareness Month events.
Part VI Line 6Jefferson Memorial Hospital is a part of the WV United Health System WVUHS. WVUHS is a not-for-profit corporation formed to serve as part of an integrated health science and healthcare delivery team. WVUHS serves as the parent corporation to an affiliated group of healthcare providing entities. The strategic plan of the System states intent to build a regional health care delivery system in its services area, while offering a variety of options for providers who want to participate. The System maintains a demonstrated commitment to assist rural communities in preserving and improving the health care available to the patients it serves.
Part VI Line 6System management is focused on recruitment of staff and employees to meet the growing needs of the aging population in the Systems service areas. System hospitals include West Virginia University Hospitals, Inc. in Morgantown, WV, United Hospital Center in Bridgeport, WV, Camden-Clark Memorial Hospital in Parkersburg, WV, City Hospital, Inc. in Martinsburg, WV, Jefferson Memorial Hospital in Ranson, WV, Potomac Valley Hospital in Keyser, WV, St. Josephs Hospital of Buckhannon, Inc. in Buckhannon, WV, West Virginia Healthcare Cooperative, doing business as, Summersville Regional Medical Center in Summersville, WV, Braxton County Memorial Hospital in Gassaway, WV, Community Health Association, doing business as, Jackson General Hospital in Ripley, WV, Reynolds Memorial Hospital in Glen Dale, WV, Wetzel County Hospital in New Martinsville, WV, Barnesville Hospital Association in Barnesville, OH, Uniontown Hospital in Uniontown, PA, Wheeling Hospital, Inc. in Wheeling, WV, Harrison Community Hospital, Inc. in Cadiz, OH, GRMC, Inc. in Oakland, MD, Princeton Community Hospital Association, Inc. in Princeton, WV, Herbert J. Thomas Memorial Hospital Association, doing business as, Thomas Memorial Hospital in South Charleston, WV, and Grant Memorial Hospital, Inc. in Petersburg, WV.
Part VI Line 6In addition to the above mentioned hospitals, the System includes physician practices of United Physicians Care, Inc., Camden-Clark Physician Corp, and Fayette Physician Network dba WVUHS Medical Group that operate in conjunction with the System hospitals along with United Summit Center, Inc. a behavioral health center located in Clarksburg, WV. The System also includes, WVUH-East, Inc. and Camden-Clark Health Services, Inc. which operate as management companies for their respective hospitals. University Healthcare Foundation, Inc. in Martinsburg, WV, United Health Foundation, Inc. in Bridgeport, WV, Camden-Clark Foundation, Inc. in Parkersburg, WV, St. Josephs Foundation of Buckhannon, Inc. in Buckhannon, WV, Reynolds Memorial Foundation, Inc. in Glen Dale, WV, and Barnesville Hospital Foundation in Barnesville, OH which perform various fundraising activities for their respective hospitals. In 2020, the System formed WVUHS Home Care, LLC to provide Home Health and Hospice services to our service areas, supporting System hospitals by providing continuous care to our patients. Wheeling Hospital Ambulatory Surgical Center, LLC a surgical center located in Bridgeport, OH was acquired in 2021.

Schedule I IRS990ScheduleI

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentYes (true)SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (true)SupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgYes (true)CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd
Rebuttable Presumption ProcfalseRebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtBase Compensation Filing OrgBaseCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmountOther Compensation Filing OrgOtherCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
Albert Wright Jr
Director, CEO WVUHS$1,620,125$649,388$28,386$390,845$37,534$2,726,278
Charles Keeling
CRNA$343,515$4,057$34,624$12,201$16,252$410,649
Frew Negatu
Pharmacist$172,325$250$1,672$25,553$199,800
Michael Plankers
AVP Patient Care$32,535$6,087$337$1,530$6,408$46,897$158,847$29,721$1,643$7,470$31,286$228,967
Jonathan Kline
Director, Pharmacy$213,380$27,231$336$9,914$35,975$286,836
Neil McLaughlin
VP Operations$99,800$50,996$166,714$4,705$11,189$333,404
Greg Cresswell
Assistant Chief CRNA$303,755$250$408$11,695$369$316,477

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part I Line 3Compensation for CEOs is determined by the WV United Health System compensation committee. The System engages an independent group to perform an executive compensation review and compensation survey every two years. This information is provided to the 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 offered does not exceed fair market value.
Part I Line 4bDuring 2024, certain individuals reported in Part VII participated in a nonqualified retirement plan. The following is a list of those individuals, plan types and amounts. Neil McLaughlin - received cash contributions in the amount of 10,816. Albert Wright received deferred contributions of 375,320 from related party, West Virginia United Health System.
Part I Line 6aPer the WVUHS Incentive Plan incentives are contingent on meeting a net earning target.
Part I Line 4aNeil McLaughlin received 144,937 in severance pay in 2024.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDesc
West Virginia Hospital Finance Authority
A6212569100000000002012-08-01$2,293,8052012 C - Refund 2008 D Bond
West Virginia Hospital Finance Authority
B621256910956622P322018-08-01$26,285,3492018 E - Refund 2012 E issuances

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtTotal ProceedsTotalProceedsAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtOther Spent ProceedsOtherSpentProceedsAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$1,375,125$2,293,805$9,650$2,284,1552008Yes (true)falseYes (true)Yes (true)
B$10,587,218$26,285,349$184,331$26,101,0182008Yes (true)falseYes (true)Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndEngage Bond Counsel ContractsEngageBondCounselContractsIndAny Research AgreementsAnyResearchAgreementsIndBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdIndEngage Bond Counsel ResearchEngageBondCounselResearchIndChange In Use Bond Financed PropChangeInUseBondFinancedPropPctRemedial Action TakenRemedialActionTakenInd
AfalsefalseYes (true)Yes (true)falsefalsefalseYes (true)
BfalsefalseYes (true)Yes (true)Yes (true)falseYes (true)Yes (true)Yes (true)0.02040Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
AfalseYes (true)falsefalseYes (true)falsefalsefalseYes (true)
BfalsefalseYes (true)falseYes (true)falsefalsefalseYes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (true)
BYes (true)

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part IPrior to 2022 filings - West Virginia University Hospitals, Inc. WVUH, as parent company to City Hospital, Inc., The Charles Town General Hospital dba Jefferson Medical Center, and University Healthcare Foundation, Inc., reported bond issuances allocated to WVUH subsidiaries. During 2022 corporate organizational documents updated the structure of the West VIrginia United Health System, as a result The Charles Town General Hospital dba Jefferson Medical Center will be reporting bond issuances allocated to them going forward. All other members of the obligated group will be reporting issuances allocated to them. Several bond issuances were issued in multiple series and each series is reported in this tax return separately. For each series identified in Schedule K, Part I, the taxpayer will reconcile the series amount reported in this tax return and the tax return filed by other members of the obligated group to the applicable 8038 filed with the IRS for each bond issuance.
Part I Line AThe 2012 Series C Bonds issue price 23,770,000 were issued collectively with 2012 Series A Bonds issue price 38,145,000 and 2012 Series B Bonds issue price 50,080,000 totaling 111,995,000 total issue price for all three series reported on Form 8038 for August 1, 2012 issuance. The full Series A Bonds were allocated to United Hospital Center, Inc. UHC and were refunded with tax-exempt bonds in 2018 that is reported on the UHC Schedule K. The full Series B Bonds were allocated toCamden-Clark Memorial Hospital Corporation d/b/a Camden Clark Medical Center CCMC and were refunded with taxable debt in 2015. The 2012 C Bonds was allocated to City Hospital 80.46 Jefferson Medical Center 9.65, and University Healthcare Foundation 9.89.
Part I Line BThe 2018 Series E Bonds issue price 57,910,000 were issued collectively with 2018 Series C Bonds issue price 56,880,000 and 2018 Series D Bonds issue price 23,680,000 totaling 138,470,000 total issue price for all three series reported on Form 8038 for August 7/31/18 issuance. The 2018 E Series was allocated between City Hospital, Inc 54.61 and Jefferson Medical Center 45.39. The Series C Bonds were allocated to CCMC and will be reported on its Schedule K. The Series D Bonds were allocated to UHC and will be reported on its Schedule K.
Part IV Line 2cColumn A - A rebate calculation was prepared for the issuance date through August 1, 2022. The report indicates that no rebate is due. The next computation date is August 1, 2027. Column B - A rebate calculation was prepared for the issuance date through July 31, 2023. The report indicates that no rebate is due. The next computation date is July 31, 2028.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part III, Line 4dProgram Service Expenses 5,358,184, Grants and allocations 0, Revenue 7,229,567 The orthopedic and sports medicine providers of Jefferson Memorial Hospital JMH offer a full range of services including diagnosis, treatment and surgery of the musculoskeletal system. In 2024, JMH provided 35 inpatient orthopedic procedures and 699 outpatient orthopedic procedures.
Form 990, Part III, Line 4dProgram Service Expenses 13,261,418, Grants and allocations 0, Revenue 19,907,128 Jefferson Memorial Hospital JMH is a not-for-profit, critical access hospital that operates twenty-four 24 hours a day, seven 7 days a week. The hospital offers a variety of services which include the following but not limited to birthing, cardiopulmonary, emergency, home health, infectious disease, laboratory, pediatric, pharmacy, radiology, care management, special care, surgery, transitional care, vascular therapy and womens imaging. It serves as part of a regional health system, West Virginia University Hospitals-East, Inc. WV University Healthcare which serves Berkeley, Jefferson and Morgan Counties in West Virginia.
Form 990, Part V, Line 2aJefferson Memorial Hospitals JMH serves as paymaster for certain employees of West Virginia University Hospitals, East d/b/a University Healthcare WVUH-East. As paymaster, JMH withholds and remits all appropriate taxes and associated returns/filings. JMH bills WVUH-East for compensation and benefits attributable to the shared employees. Employees that perform duties for WVUH-East are reported as employees of that entity and their compensation and benefits are reported as expense on that 990.
Form 990, Part VI, Section B, Line 12cEach board member is required to disclose, annually, any relationships which may give rise to a potential conflict of interest. These responses are processed and maintained by the WVUH-East Compliance Committee. All board members are to be willing to identify conflicts of interest and abstain from voting when appropriate.
Form 990, Part VI, Section B, Line 15 a bThe compensation of the CEO is determined by the WV United Health System Compensation Committee based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. 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. A full compensation survey was completed in 2023 for 2024 compensation amounts. The compensation of all officers at the Vice President level and below is determined based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This data is then interpreted and provided to an independent compensation committee. The independent compensation committee then uses this data to determine a fair and reasonable compensation package. All relevant data as well as minutes from each meeting are retained.
Form 990, Part VI, Section C, Line 19All financial and governing documents, including the conflict of interest policy are maintained on site and made available to the public upon written request.
Form 990, Part IX, Line 11gThis total consists of Consulting Professional Fees of 4,877,433 of which 300 is considered program service expense and 4,877,133 is considered management and general expense Contract Labor of 15,585,547 of which 15,386,845 is considered program expense and 198,702 is considered management and general expense and Lab Fees of 1,590,371 of which all is considered program service expense.
Form 990, Part XI, Line 9Other changes in net assets or fund balance include 866,875 related organization capitalization, 311,546 Change in Restricted Net Assets, and 136,110 JOA Contribution to SOM.
Form 990, Part VI, Section A, Line 6During 2022, Amended and Restated Articles of Incorporation were filed for City Hospital, Inc.. The amended articles state The Corporation shall have one class of members and its sole member shall be West Virginia University Hospitals - East, Inc.. a West Virginia nonprofit organization and an organization exempt from federal income tax pursuant to Section 501c3 of the Internal Revenue Code.
Form 990, Part VI, Section A, Line 7aAs the sole member West Virginia University Hospitals - East, Inc. shall have the sole right to vote at any meeting of the members of the Corporation and shall have all rights granted to members of nonstock, nonprofit coprorations by the laws of the State of West Virginia.
Form 990, Part V, Line 1aIn 2023, West Virginia United Health System WVUHS, EIN 55-0754713, transitioned to a centralized accounts payable process in which WVUHS made the majority of vendor payments and then issued the required 1099s. WVUHS is reimbursed by the entities for their portion of payments made, vendor payments that meet the Top 5 Independent Contractor reporting requirements are reported in Part VII, Section B of the reporting entity.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (39 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtDirect Controlling NADirectControllingNACdControlled OrganizationControlledOrganizationIndBusiness Name Line1DirectControllingEntityName/BusinessNameLine1Txt
West Virginia United Health System Inc
1085 Van Voorhis Road Suite 500MorgantownWV26505550754713Healthcare AccessWV501C312 Type IN/Afalse
University Healthcare Foundation Inc
121 Administrative DriveMartinsburgWV25401311118075Hospital SupportWV501C312 Type IfalseWest Virginia University Hospitals - East Inc
United Physicians Care Inc
686 South Pike StreetShinnstonWV26431550638563Patient CareWV501C33falseUnited Hospital Center Inc
United Health Foundation Inc
327 Medical Park DriveBridgeportWV26330550621706Hospital SupportWV501C312 Type IfalseUnited Hospital Center Inc
United Summit Center Inc
6 Hospital PlazaClarksburgWV26301550752788Behavioral HealthWV501C33falseWest Virginia University Hospitals Inc
Camden-Clark Health Services Inc
800 Garfield AveParkersburgWV26101550769602Healthcare AccessWV501C312 Type IfalseWV United Health System
Camden-Clark Foundation
800 Garfield AveParkersburgWV26101550667789Hospital SupportWV501C37falseCamden-Clark Health Services
Camden-Clark Physician Corporation
1601 Garfield AvenueParkersburgWV26101264058719Patient CareWV501C33falseCamden-Clark Health Services
West Virginia University Hospitals Inc
PO Box 8034MorgantownWV26506550643304Patient CareWV501C33falseWV United Health System
West Virginia University Hospitals East Inc
121 Administrative DriveMartinsburgWV25401202337985Healthcare AccessWV501C312afalseWV United Health System
City Hospital Inc
2500 Hospital DriveMartinsburgWV25401550383321Patient CareWV501C33falseWest Virginia University Hospitals - East Inc
United Hospital Center Inc
327 Medical Park DriveBridgeportWV26330550525724Patient CareWV501C33falseWV United Health System
West Virginia Health Care Cooperative Inc
400 Fairview Heights RdSummersvilleWV26651550650441Patient CareWV501C33falseWV United Health System
Camden-Clark Memorial Hospital Corporation
800 Garfield AveParkersburgWV26101311524546Patient CareWV501C33falseCamden-Clark Health Services
Potomac Valley Hospital of W Va Inc
100 Pin Oak LaneKeyserWV26726550420956Patient CareWV501C33falseWV United Health System
St Joseph's Hospital of Buckhannon Inc
1 Amalia DriveBuckhannonWV26201550356996Patient CareWV501C33falseWV United Health System
St Joseph's Foundation of Buckhannon Inc
1 Amalia DriveBuckhannonWV26201550727650Hospital SupportWV501C312 Type IIfalseSt Joseph's Hospital of Buckhannon Inc
Reynolds Memorial Hospital Inc
800 Wheeling AveGlen DaleWV26038550357045Patient CareWV501C33falseWV United Health System
Reynolds Memorial Foundation Inc
800 Wheeling AveGlen DaleWV26038550710402Hospital SupportWV501C312 Type IfalseReynolds Memorial Hospital Inc
Braxton County Memorial Hospital Inc
100 Hoylman DriveGassawayWV26624550611919Patient CareWV501C33falseWV United Health System
Community Health Association
122 Pinnell StreetRipleyWV25271550462730Patient CareWV501C33falseWV United Health System
Wetzel County Hospital Inc
3 East Benjamin DriveNew MartinsvilleWV26155843480493Patient CareWV501C33falseWV United Health System
WVUHS Home Care LLC
1085 Van Voorhis Road Suite 500MorgantownWV26505852915642Home Health and HospiceWV509a2falseWV United Health System
Uniontown Hospital
500 West Berkeley StreetUniontownPA15401250965588Patient CarePA501C33falseWV United Health System
Fayette Physician Network Inc
500 West Berkeley StreetUniontownPA15401455440305Patient CarePA501C33falseWV United Health System
Wheeling Hospital Inc
1 Medical ParkWheelingWV26003550357057Patient CareWV501C33falseWV United Health System
Harrison Community Hospital Inc
951 E Market StreetCadizOH43907341571750Patient CareOH501C33falseWV United Health System
Barnesville Hospital Association Inc
639 W Main StreetBarnesvilleOH43713340719172Patient CareOH501C33falseWV United Health System
Belmont Community Hospital Inc
4697 Harrison StreetBellaireOH43906340714643Patient CareOH501C33falseWheeling Hospital Inc
Medical Park Foundation
1 Medical ParkWheelingWV26003550744690ChurchWV501C31falseWheeling Hospital Inc
Self Insurance Trust Agreement of Wheeling Hospital Inc
1 Medical ParkWheelingWV26003550676674InsuranceWV501C312 Type IN/Afalse
GRMC Inc
251 North Fourth StreetOaklandMD21550871846814Patient CareMD501C33falseWV United Health System
Grant Memorial Hospital Inc
117 Hospital DrivePetersburgWV26847881740605Patient CareWV501C33falseWV United Health System
Herbert J Thomas Memorial Hospital Association
4605 MacCorkle Ave SWSouth CharlestonWV25309550404900Patient CareWV501C33falseWV United Health System
Princeton Community Hospital Association Inc
122 Twelfth StreetPrincetonWV24740550483245Patient CareWV501C33falseWV United Health System
Princeton Community Hospital Foundation Inc
PO Box 1369PrincetonWV24740550694209SupportWV501C312 A Type IfalsePrinceton Community Hospital Association
THS Physician Partners Inc
4605 MacCorkle Ave SWSouth CharlestonWV25309454395947Patient CareWV501C33falseHerbert J Thomas Memorial Hospital Association
Welch Medical Center Inc
1085 Van Voorhis Road Suite 500MorgantownWV26505921990757Patient CareWV501C33falseWV United Health System
Ohio Valley Health Corporation
222 Nicolette RdParkersburgWV26104922553803Patient CareWV501C33falseCamden-Clark Health Services

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Allied Health Services IncBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 782AddressLine1Txt
CityMorgantownCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26507ZIPCd
FieldValueIRS element (for citing)
EIN550652017EIN
Primary ActivitiesLinen ServicesPrimaryActivitiesTxt
Legal Domicile StateWVLegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Entity TypeC CorpEntityTypeTxt
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd