WEST VIRGINIA UNIVERSITY HOSPITALS INC: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: WEST VIRGINIA UNIVERSITY HOSPITALS INC (EIN 55-0643304)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-11-14
IRS object ID: 201413189349301911
Schema version: 2013v3.1
Source: Download XML · Original 990 at ProPublica

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

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule H
Schedule I
Schedule J
Schedule K
Schedule K
Schedule K
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2014-11-14T09:48:41-00:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	550643304	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	West Virginia University Hospitals Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	WEST	BusinessNameControlTxt
Phone	3045984410	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 8034 Accounting and Finance	AddressLine1
City	Morgantown	City
State	WV	State
ZIP Code	265068034	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Melissa McCoy	PersonNm
Person Title	CFOVP of Finance	PersonTitleTxt
Phone	3045984410	PhoneNum
Signature	2014-11-05	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Albert Wright PresidentCEO	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 8131	AddressLine1
City	Morgantown	City
State	WV	State
ZIP Code	26506	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$768,426,057	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	http://wvuhealthcare.com/wvuh/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1984	FormationYr
Legal Domicile State	WV	LegalDomicileStateCd
Activity Or Mission	WVU Hospitals exists to provide a quality healthcare system, including tertiary services, to the citizens of WV and the surrounding region.	ActivityOrMissionDesc
Voting Members Governing Body	17	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	5846	TotalEmployeeCnt
Total Volunteers	598	TotalVolunteersCnt
Total Gross UBI	$1,306,586	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$76,974	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,873,797	PYContributionsGrantsAmt
CY Contributions Grants	$2,754,483	CYContributionsGrantsAmt
PY Program Service Revenue	$685,980,749	PYProgramServiceRevenueAmt
CY Program Service Revenue	$711,726,997	CYProgramServiceRevenueAmt
PY Investment Income	$18,204,601	PYInvestmentIncomeAmt
CY Investment Income	$21,888,585	CYInvestmentIncomeAmt
PY Other Revenue	$34,289,581	PYOtherRevenueAmt
CY Other Revenue	$31,952,596	CYOtherRevenueAmt
PY Total Revenue	$740,348,728	PYTotalRevenueAmt
CY Total Revenue	$768,322,661	CYTotalRevenueAmt
PY Grants And Similar Paid	$2,605,126	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$1,243,474	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$290,581,787	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$308,159,100	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$1,225,033	CYTotalFundraisingExpenseAmt
PY Other Expenses	$396,405,727	PYOtherExpensesAmt
CY Other Expenses	$408,946,993	CYOtherExpensesAmt
PY Total Expenses	$689,592,640	PYTotalExpensesAmt
CY Total Expenses	$718,349,567	CYTotalExpensesAmt
PY Revenues Less Expenses	$50,756,088	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$49,973,094	CYRevenuesLessExpensesAmt
Total Assets BOY	$802,941,916	TotalAssetsBOYAmt
Total Assets EOY	$1,052,545,271	TotalAssetsEOYAmt
Total Liabilities BOY	$322,192,828	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$473,649,578	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$480,749,088	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$578,895,693	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	WVU Hospitals exists to provide a quality healthcare system, including tertiary services, to the citizens of WV and the surrounding region. Equally important, WVUH is committed by law and philosophy to be the primary clinical site for the education and research programs of the WVU Health Sciences Center.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$83,170,205	ExpenseAmt
Revenue	$119,340,533	RevenueAmt
Desc	Internal Medicine - The internal medicine department of WVU Hospitals provides comprehensive primary care to adults. Coordinated care is provided for patients in both an outpatient and inpatient setting. Members of the internal medicine department provide a variety of patient care services including checkups for health promotion and disease prevention, pre-employment physicals for all new employees, pre-operative assessments, routine care of common medical illnesses, and ongoing medical management and coordination of care for complex disease states.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$54,568,305	ExpenseAmt
Revenue	$63,222,879	RevenueAmt
Desc	Hematology/Oncology - The Hematology and Oncology Department of WVU Hospitals diagnose and treat all adult malignant disorders and diseases of the blood, including anemia, leukemia, lymphoma, and bleeding problems. Our doctors, nurses, and staff offer state-of-the-art care in a personalized and compassionate environment. Our services include evaluating and diagnosing cancer and blood disorders, cancer chemotherapy, targeted therapies, and immunotherapy.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$49,958,734	ExpenseAmt
Revenue	$61,736,998	RevenueAmt
Desc	Orthopedics provides state-of-the-art care to adults and children. Our clinical expertise, combined with cutting edge technology, enables us to provide excellent services for a wide range of orthopedic disorders and injuries. Our goal is to heal and help through surgery, medication, rehabilitation, or a combination of several therapies. Our faculty is nationally recognized and fellowship trained, but we emphasize more than surgical expertise. Along with excellent patient care, our goal is to provide excellent service to each of our patients. Our services include treatment for spine joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$332,153,461	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$1,243,474	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$467,426,587	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$519,850,705	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	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
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
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	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	Yes (true)	OperateHospitalInd
Audited Financial Stmt Att	Yes (true)	AuditedFinancialStmtAttInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	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	341	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	5846	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	false	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
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	17	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	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	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Melissa McCoy CFOVP of Finance	PersonNm
Phone	3045984554	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 8059	AddressLine1
City	Morgantown	City
State	WV	State
ZIP Code	26506	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (31 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Bruce McClymonds
CEO	049.00	003.00	Yes (X)	Yes (X)	$895,490	$0	$121,285
Gordon Gee PhD
Chairperson	001.00		Yes (X)	Yes (X)	$0	$0	$0
Charles Wisilosky
Employee Rep/House Supervisor	042.00		Yes (X)		$84,655	$0	$19,248
Christopher Colenda MD
Director	001.00		Yes (X)		$0	$0	$0
Arif Sarwari MD
Director	001.00		Yes (X)		$0	$0	$0
Bruce Sparks
Vice Chairperson	001.00		Yes (X)	Yes (X)	$0	$0	$0
Tom Heywood
Director	001.00		Yes (X)		$0	$0	$0
Narvel Weese
Director	001.00		Yes (X)		$0	$0	$0
Art Ross MD
Director	001.00		Yes (X)		$0	$0	$0
Julie Smith PhD
Director	001.00		Yes (X)		$0	$0	$0
Bill Stone
Treasurer	001.00		Yes (X)	Yes (X)	$0	$0	$0
Joanne Conroy MD
Director	001.00		Yes (X)		$0	$0	$0
Walter Washington
Director	001.00		Yes (X)		$0	$0	$0
Robert Walker MD
Director	001.00		Yes (X)		$0	$0	$0
Cleo Mathews
Director	001.00		Yes (X)		$0	$0	$0
Diane Lewis
Secretary	001.00		Yes (X)	Yes (X)	$0	$0	$0
Betty Shelton PhD
Director	001.00		Yes (X)		$0	$0	$0
Mary Jo Shanan
CFO/VP Finance	035.00	015.00		Yes (X)	$409,520	$0	$836
Richard King
VP Information Technology	035.00	015.00		Yes (X)	$222,686	$95,437	$16,237
Robert O'Neil
VP Legal Services		050.00		Yes (X)	$0	$429,685	$30,231
Stephen Tancin
VP Ancillary Services	048.00			Yes (X)	$300,228	$0	$28,644
Gary Murdock
VP Planning/Marketing	050.00			Yes (X)	$280,715	$0	$34,644
Melanie Davies
VP of Corporate Compliance	025.00	025.00		Yes (X)	$235,607	$0	$16,298
Dorothy Oakes
VP Nursing Services	049.00			Yes (X)	$356,795	$0	$7,231
Charlotte Bennett
VP Human Resources	047.00			Yes (X)	$328,136	$0	$19,065
Frank Briggs
VP of Quality Patient Safety	040.00			Yes (X)	$244,016	$0	$31,354
Taylor Troischt
Physician	040.00				$231,662	$0	$17,672	Yes (X)
Thomas McNeely
Physician	040.00				$210,007	$0	$16,160	Yes (X)
Carol Game
Pharmacy Director	040.00				$206,469	$0	$18,774	Yes (X)
Shawn Long
Physician	040.00				$217,958	$0	$613	Yes (X)
David Flynn
Pharmacy Director	040.00				$209,700	$0	$18,982	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$4,433,644	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$525,122	TotReportableCompRltdOrgAmt
Total Other Compensation	$397,274	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	229	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
WVU Medical Corp
PO Box 740	Morgantown	WV	26505	Medical Services	$2,731,386
Synthes
1302 Wrights Lane East	West Chester	PA	19380	Medical Supplies	$4,282,287
Mayo Collaborative Services Inc
200 SW 1St Street	Rochester	MN	55905	Lab Testing	$2,992,676
Natl Marrow Donor Program inc
3001 Broadway Street NE Ste 500	Minneaplois	MN	55413	Medical Supplies	$964,388
Maxit Healthcare Holdings Inc
705 East Main Street	Westfield	IN	46074	IT Support	$672,654

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	36	CntrctRcvdGreaterThan100KCnt
Federated Campaigns	$1,800	FederatedCampaignsAmt
Government Grants	$28,666	GovernmentGrantsAmt
All Other Contributions	$2,724,017	AllOtherContributionsAmt
Noncash Contributions	$560,933	NoncashContributionsAmt
Total Contributions	$2,754,483	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Patient Service Revenue	900099	$709,817,915	$709,817,915
Family House	900099	$173,808	$173,808
Tuition	900099	$1,084,195	$1,084,195
Archiving MRI PET Scans	900099	$360,811	$360,811
Medical Command Center	900099	$219,894	$219,894

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$70,374	TotalRevenueColumnAmt
Related Or Exempt Func Income	$70,374	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$711,726,997	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,149,961	TotalRevenueColumnAmt
Exclusion	$11,149,961	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$80,421	TotalRevenueColumnAmt
Exclusion	$80,421	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$590,532	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$103,396	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$487,136	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$487,136	TotalRevenueColumnAmt
Exclusion	$487,136	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$10,658,203	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$10,658,203	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,658,203	TotalRevenueColumnAmt
Exclusion	$10,658,203	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
UML Lab Fees	621500	$1,306,586	$1,306,586
Outpatient Pharmacy	900099	$19,566,132		$19,566,132
Cafeteria	900099	$5,351,299		$5,351,299

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,241,443	TotalRevenueColumnAmt
Exclusion	$5,241,443	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$31,465,460	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$768,322,661	TotalRevenueColumnAmt
Related Or Exempt Func Income	$711,726,997	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,306,586	UnrelatedBusinessRevenueAmt
Exclusion	$52,534,595	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,243,474	TotalAmt
Program Services	$1,243,474	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	$3,647,519	TotalAmt
Management And General	$3,647,519	ManagementAndGeneralAmt

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	$241,607,702	TotalAmt
Program Services	$201,518,167	ProgramServicesAmt
Management And General	$39,841,183	ManagementAndGeneralAmt
Fundraising	$248,352	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$6,791,824	TotalAmt
Program Services	$5,587,496	ProgramServicesAmt
Management And General	$1,204,328	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$37,516,532	TotalAmt
Program Services	$30,978,740	ProgramServicesAmt
Management And General	$6,387,478	ManagementAndGeneralAmt
Fundraising	$150,314	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$18,595,523	TotalAmt
Program Services	$15,298,161	ProgramServicesAmt
Management And General	$3,297,362	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$779,732	TotalAmt
Program Services	$779,732	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$591,276	TotalAmt
Program Services	$25	ProgramServicesAmt
Management And General	$591,251	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$157,841	TotalAmt
Management And General	$157,841	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$94,637	TotalAmt
Management And General	$94,637	ManagementAndGeneralAmt

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	$3,632,837	TotalAmt
Management And General	$3,632,837	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$50,950,698	TotalAmt
Program Services	$16,561,142	ProgramServicesAmt
Management And General	$34,379,950	ManagementAndGeneralAmt
Fundraising	$9,606	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$1,102,617	TotalAmt
Program Services	$16,318	ProgramServicesAmt
Management And General	$967,085	ManagementAndGeneralAmt
Fundraising	$119,214	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$31,949,154	TotalAmt
Program Services	$19,953,277	ProgramServicesAmt
Management And General	$11,893,901	ManagementAndGeneralAmt
Fundraising	$101,976	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,088,705	TotalAmt
Program Services	$160,309	ProgramServicesAmt
Management And General	$928,396	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$8,639,373	TotalAmt
Program Services	$216,707	ProgramServicesAmt
Management And General	$8,422,666	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,382,902	TotalAmt
Program Services	$695,291	ProgramServicesAmt
Management And General	$653,692	ManagementAndGeneralAmt
Fundraising	$33,919	FundraisingAmt

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	$4,726	TotalAmt
Fundraising	$4,726	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$8,801,374	TotalAmt
Management And General	$8,801,374	ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$42,769,166	TotalAmt
Management And General	$42,769,166	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$42,088,870	TotalAmt
Program Services	$21,676,262	ProgramServicesAmt
Management And General	$20,412,608	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,520,295	TotalAmt
Program Services	$1,407,944	ProgramServicesAmt
Management And General	$2,112,351	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Provision for Doubtful Accounts	$42,036,172	$42,036,172
Medical Supplies	$146,215,416	$146,215,416
Taxes, Licenses Fees	$19,938,636	$14,339,326	$5,599,310
Association Dues	$1,640,046	$113,226	$1,192,354	$334,466

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,562,520	TotalAmt
Program Services	$1,053,520	ProgramServicesAmt
Management And General	$286,540	ManagementAndGeneralAmt
Fundraising	$222,460	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$718,349,567	TotalAmt
Program Services	$519,850,705	ProgramServicesAmt
Management And General	$197,273,829	ManagementAndGeneralAmt
Fundraising	$1,225,033	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,800	BOYAmt
EOY	$3,800	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$7,888,625	BOYAmt
EOY	$12,619,005	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$108,242,976	BOYAmt
EOY	$108,275,910	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$14,446,937	BOYAmt
EOY	$14,239,211	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$9,638,911	BOYAmt
EOY	$10,691,481	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$580,301,762	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$361,851,774	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$211,232,274	BOYAmt
EOY	$218,449,988	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$281,231,900	BOYAmt
EOY	$500,336,741	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$134,647,000	BOYAmt
EOY	$124,061,500	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$3,190,806	BOYAmt
EOY	$1,704,190	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$32,418,687	BOYAmt
EOY	$62,163,445	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$802,941,916	BOYAmt
EOY	$1,052,545,271	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$81,792,566	BOYAmt
EOY	$84,562,009	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$393,022	BOYAmt
EOY	$566,111	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$195,558,208	BOYAmt
EOY	$348,648,979	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$44,449,032	BOYAmt
EOY	$39,872,479	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$322,192,828	BOYAmt
EOY	$473,649,578	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$474,445,103	BOYAmt
EOY	$570,537,459	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$5,807,056	BOYAmt
EOY	$7,779,932	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$496,929	BOYAmt
EOY	$578,302	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$480,749,088	BOYAmt
EOY	$578,895,693	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$802,941,916	BOYAmt
EOY	$1,052,545,271	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$49,973,094	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$51,884,441	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$3,710,928	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)
Hospital	Yes (X)	HospitalInd
Public Support CY170	0.00000	PublicSupportCY170Pct
Public Support CY509	0.00000	PublicSupportCY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

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

Contributor US Address ContributorUSAddress

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

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

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	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	$3,648	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$90,989	OtherActivitiesAmt
Total Lobbying Expenditures	$94,637	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
II-B 1g	The President CEO of WVU Hospitals, as part of his duties, monitors legislation that may potentially affect WVUH and voices his support or concerns regarding that legislation to legislators either in person, by phone, or by mail. It is estimated that during 2013 the CEO spent 12 hours of time lobbying.
II-B 1i	Per estimates provided by the American Hospital Association, 23.65 of the 2013 dues were to allocated to lobbying expense. The WV Hospital Association estimates that during 2013, 14.4 of the dues paid should be allocated to lobbying expense. Fees paid to a public relations company during 2013 that should be allocated to lobbying totaled 36,100.

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,063,073	OtherCostOrOtherBasisAmt
Book Value	$1,063,073	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$177,223,986	OtherCostOrOtherBasisAmt
Depreciation	$90,226,049	DepreciationAmt
Book Value	$86,997,937	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,730,768	OtherCostOrOtherBasisAmt
Depreciation	$1,175,129	DepreciationAmt
Book Value	$3,555,639	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$302,358,888	OtherCostOrOtherBasisAmt
Depreciation	$185,519,204	DepreciationAmt
Book Value	$116,839,684	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$94,925,047	OtherCostOrOtherBasisAmt
Depreciation	$84,931,392	DepreciationAmt
Book Value	$9,993,655	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$218,449,988	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
Financial derivatives and other financial products
Closely-held equity interests
Alternative Investments	$110,869,000	F
Real Estate Investments	$13,192,500	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$124,061,500	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (6 entries)

DescDesc	Book ValueBookValueAmt
Unamortized Borrowing Cost	$5,055,102
Deferred Compensation Plan	$1,341,873
Construction in Progress	$31,827,023
Other - Non Current	$4,597,069
Due From Related Organizations - Non Current	$8,392,967
Goodwill	$10,949,411

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$62,163,445	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (8 entries)

DescDesc	AmtAmt
Federal income taxes
Self Insured Liability	$22,422,434
Deferred Compensation Plan	$1,313,188
Derivative Financial Instruments	$8,343,998
Due to Related Organizations - Current	$1,488,663
Due to Related Organizations - Accrued	$129,444
Estimated Malpractice Costs - Current	$6,166,598
Property Taxes Payable	$8,154

Field	Value	IRS element (for citing)
Total Liability	$39,872,479	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$772,637,471	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$45,120,835	NetUnrealizedGainsInvstAmt
Other Revenue	-$42,036,172	OtherRevenueAmt
Revenue Not Reported	$3,084,663	RevenueNotReportedAmt
Revenue Subtotal	$769,552,808	RevenueSubtotalAmt
Investment Expenses Not Incld	$3,632,837	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	-$4,862,984	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$1,230,147	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$768,322,661	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$667,217,083	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$667,217,083	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$3,632,837	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$47,499,648	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$51,132,485	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$718,349,568	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
X 2	The annual audit and financial statements of WVUH are prepared on a consolidated basis as a member of the WV United Health System. The System accounts for uncertainty in income taxes using a recognition threshold of more likely than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there were no tax uncertainties that met the recognition threshold in 2013 and 2012. The Systems policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expenses.
XI 2d	Allowance for Doubtful Accounts of 42,036,172 reported as an offset to revenue on the financial statements.
XI 4b	WVU Foundation contributed 803,682 to WVUH in 2013, consisting of non-cash contributions of 560,933, cash contributions and reimbursed expenses of 242,749 that were posted to the balance sheet as donated capital. Revenue from federated campaigns of 1,800 that is posted as an offset in an expense account,5,565,072 Loss on Refinancing of investments, and Rental expense of 103,396 shown as an offset to revenue on the 990 and 2 rounding.
XII 4b	Unrealized gains 5,565,072 and 1,800 reported on the financial statements in expenses and reclassified to revenue for Form 990 presentation, and 103,396 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes. Allowance for Doubtful Accounts of 42,036,172 reported as an offset to revenue on the financial statements.

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Financial Assistance Policy	Yes (true)	FinancialAssistancePolicyInd
Written Policy	Yes (true)	WrittenPolicyInd
All Hospitals Policy	Yes (X)	AllHospitalsPolicyInd
FPG Reference Free Care	Yes (true)	FPGReferenceFreeCareInd
Percent200	Yes (X)	Percent200Ind
FPG Reference Discounted Care	false	FPGReferenceDiscountedCareInd
Free Care Medically Indigent	Yes (true)	FreeCareMedicallyIndigentInd
Financial Assistance Budget	Yes (true)	FinancialAssistanceBudgetInd
Expenses Exceed Budget	Yes (true)	ExpensesExceedBudgetInd
Unable To Provide Care	false	UnableToProvideCareInd
Annual Community Bnft Report	Yes (true)	AnnualCommunityBnftReportInd
Report Publically Available	Yes (true)	ReportPublicallyAvailableInd

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$19,840,291	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$19,840,291	NetCommunityBenefitExpnsAmt
Total Expense	0.02930	TotalExpensePct

Unreimbursed Medicaid UnreimbursedMedicaidGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$169,268,598	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$127,989,094	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$41,279,504	NetCommunityBenefitExpnsAmt
Total Expense	0.06100	TotalExpensePct

Unreimbursed Costs UnreimbursedCostsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$2,604,837	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$2,081,286	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$523,551	NetCommunityBenefitExpnsAmt
Total Expense	0.00080	TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$191,713,726	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$130,070,380	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$61,643,346	NetCommunityBenefitExpnsAmt
Total Expense	0.09110	TotalExpensePct

Community Health Services CommunityHealthServicesGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$276,688	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$22,705	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$253,983	NetCommunityBenefitExpnsAmt
Total Expense	0.00040	TotalExpensePct

Health Professions Education HealthProfessionsEducationGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$27,772,750	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$11,833,076	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$15,939,674	NetCommunityBenefitExpnsAmt
Total Expense	0.02360	TotalExpensePct

Cash And In Kind Contributions CashAndInKindContributionsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$1,289,258	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$5,813	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$1,283,445	NetCommunityBenefitExpnsAmt
Total Expense	0.00190	TotalExpensePct

Total Other Benefits TotalOtherBenefitsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$29,338,696	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$11,861,594	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$17,477,102	NetCommunityBenefitExpnsAmt
Total Expense	0.02590	TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$221,052,422	TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue	$141,931,974	DirectOffsettingRevenueAmt
Net Community Benefit Expns	$79,120,448	NetCommunityBenefitExpnsAmt
Total Expense	0.11700	TotalExpensePct

Physical Imprv And Housing PhysicalImprvAndHousingGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$4,734	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$4,734	NetCommunityBenefitExpnsAmt

Community Support CommunitySupportGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$21,281	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$21,281	NetCommunityBenefitExpnsAmt

Workforce Development WorkforceDevelopmentGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$5,345	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$5,345	NetCommunityBenefitExpnsAmt

Total Communtity Building Acty TotalCommuntityBuildingActyGrp

Field	Value	IRS element (for citing)
Total Community Benefit Expns	$31,360	TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns	$31,360	NetCommunityBenefitExpnsAmt

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	Yes (true)	BadDebtExpenseReportedInd
Bad Debt Expense	$16,104,057	BadDebtExpenseAmt
Bad Debt Expense Attributable	$2,506,414	BadDebtExpenseAttributableAmt
Reimbursed By Medicare	$203,052,648	ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr	$231,257,196	CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall	-$28,204,548	MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

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

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

Hospital Facilities HospitalFacilitiesGrp

Field	Value	IRS element (for citing)
Facility	1	FacilityNum

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	West Virginia University Hospitals Inc	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 Medical Center Drive	AddressLine1
City	Morgantown	City
State	WV	State
ZIP Code	26506	ZIPCode

Field	Value	IRS element (for citing)
Website Address	wvuhealthcare.com	WebsiteAddressTxt
State License	11	StateLicenseNum
Licensed Hospital	Yes (X)	LicensedHospitalInd
General Medical And Surgical	Yes (X)	GeneralMedicalAndSurgicalInd
Childrens Hospital	Yes (X)	ChildrensHospitalInd
Teaching Hospital	Yes (X)	TeachingHospitalInd
Emergency Room24 Hrs	Yes (X)	EmergencyRoom24HrsInd
Facility Reporting Group	A	FacilityReportingGroupCd

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

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

Field	Value	IRS element (for citing)
CHNA Conducted	Yes (true)	CHNAConductedInd
Community Definition	Yes (X)	CommunityDefinitionInd
Community Demographics	Yes (X)	CommunityDemographicsInd
Existing Resources	Yes (X)	ExistingResourcesInd
How Data Obtained	Yes (X)	HowDataObtainedInd
Community Health Needs	Yes (X)	CommunityHealthNeedsInd
Consulting Process	Yes (X)	ConsultingProcessInd
CHNA Conducted	13	CHNAConductedYr
Take Into Account Others Input	Yes (true)	TakeIntoAccountOthersInputInd
CHNA Conducted With Other Fclts	Yes (true)	CHNAConductedWithOtherFcltsInd
CHNA Report Widely Available	Yes (true)	CHNAReportWidelyAvailableInd
Rpt Available On Own Website	Yes (X)	RptAvailableOnOwnWebsiteInd
Own Website URL	http//wvuhealthcare.com/wvuh/Content/About/2013-Community-Needs-Assessment	OwnWebsiteURLTxt
Adopt Implementation Strategy	Yes (X)	AdoptImplementationStrategyInd
Develop Community Wide Plan	Yes (X)	DevelopCommunityWidePlanInd
Include Operational Plan	Yes (X)	IncludeOperationalPlanInd
Prioritize Health Needs	Yes (X)	PrioritizeHealthNeedsInd
All Needs Addressed	Yes (true)	AllNeedsAddressedInd
Organization Incur Excise Tax	false	OrganizationIncurExciseTaxInd
Elig Criteria Explained	Yes (true)	EligCriteriaExplainedInd
FPG Used Deter Elig Free Care	Yes (true)	FPGUsedDeterEligFreeCareInd
FPG Family Incm Lmt Free Care	0000000002.000000000000	FPGFamilyIncmLmtFreeCarePct
FPG Used Determ Elig Dscnt Care	false	FPGUsedDetermEligDscntCareInd
Explained Basis	Yes (true)	ExplainedBasisInd
State Regulation	Yes (X)	StateRegulationInd
App Financial Asst Expln	Yes (true)	AppFinancialAsstExplnInd
Includes Publicity Measures	Yes (true)	IncludesPublicityMeasuresInd
Posted On Website	Yes (X)	PostedOnWebsiteInd
Available On Request	Yes (X)	AvailableOnRequestInd
Other Publicity	Yes (X)	OtherPublicityInd
FAP Actions On Nonpayment	Yes (true)	FAPActionsOnNonpaymentInd
Permit Report To Credit Agency	Yes (X)	PermitReportToCreditAgencyInd
Permit Lawsuit	Yes (X)	PermitLawsuitInd
Permit Lien On Residence	Yes (X)	PermitLienOnResidenceInd
Collection Activities	false	CollectionActivitiesInd
FAP Notified Upon Admission	Yes (X)	FAPNotifiedUponAdmissionInd
FAP Notified All Patients	Yes (X)	FAPNotifiedAllPatientsInd
Documented Elig Determination	Yes (X)	DocumentedEligDeterminationInd
Nondis Emergency Care Policy	Yes (true)	NondisEmergencyCarePolicyInd
Other Method Used	Yes (X)	OtherMethodUsedInd
Amounts Generally Billed	false	AmountsGenerallyBilledInd
Gross Charges	Yes (true)	GrossChargesInd

Supplemental Information SupplementalInformationGrp (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Group West Virginia University Hospitals Line Part V, Section B, Line 3	During the 2011 CHNA preparation 37 community members were interviewed and 7 Focus Groups were convened to explore issues related to health status, needs and resources in Monongalia County. A full list of community members and focus groups can be found online http//wvuhealthcare.com/wvuh/Content/About/2011-Community-Needs-Assessment. Seventeen issues were identified. Nine points were noted about resources both positive and negative in nature. Twelve potential solutions were developed.
Group West Virginia University Hospitals Line Part V, Section B, Line 3	Subsequently, a working group was convened and charged with developing an action plan in response to the CHNA. The group, including representatives from a variety of healthcare and related organizations in Monongalia County, began meeting in May 2012 and remains active.
Group West Virginia University Hospitals Line Part V, Section B, Line 3	The group has also identified the following guidelines 1. Availability of historical data 2. Repeatable data collection in place or can be readily established and 3. Standards available from a recognized external entity. Using these criteria and guidelines, obesity/diabetes is the first health need selected for implementation planning. During a 2013 CHNA six community health needs were identified 1. Obesity, 2. Diabetes, 3. Lung Cancer, 4. Heart Disease, 5. Low Birth Weight, and 6. Motor Vehicle Accidents and Fatalities.
Group West Virginia University Hospitals Line Part V, Section B, Line 4	The CHNA was undertaken jointly with Monongalia General Hospital.
Group West Virginia University Hospitals Line Part V, Section B, Line 7	The highest priority items on the CHNA are being addressed by WVU Hospitals. WVUH offers programs not only within our PSA but across the state of West Virginia in an effort to address health needs.
Group West Virginia University Hospitals Line Part V, Section B, Line 11	WVUH does not offer discounted care to individuals who fail the 200 FPG test for charity care. Self-Pay patients with no third party coverage may be eligible for a 20 self-pay discount if they meet certain requirements defined in our financial assistance policy.
Group West Virginia University Hospitals, Inc Line Part V, Section B, Line 14g	WVUH also has brochures available at all registration areas explaining our financial assistance policy.
Group West Virginia University Hospitals, Inc Line Part V, Section B, Line 20d	Patients who have no third party coverage uninsured or uninsurable may be eligible for a 20 self pay discount if they meet certain requirements. All patient charges are based on state regulated rates.
Group West Virginia University Hospitals, Inc Line Part V, Section B, Line 22	All patients are charged an amount equal to gross charges regardless of payment method.

Field	Value	IRS element (for citing)
Facility	8	FacilityNum

Oth Hlth Care Fclts Not Hospital OthHlthCareFcltsNotHospitalGrp

Oth Hlth Care Fclts OthHlthCareFcltsGrp (8 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	FacilityFacilityTxt
Chestnut Ridge Center
930 Chestnut Ridge Road	Morgantown	WV	26505	Behavioral Health Facility
Cheat Lake Physicians
608 Cheat Road	Morgantown	WV	26508	General Medical, Physician Offices
WVU Heart Institute
600 Suncrest Towne Centre	Morgantown	WV	26506	Cardiac Care
WVU Sleep Evaluation Center
205 Bakers Ridge Road	Morgantown	WV	26508	Sleep Evaluation
WVU Sports Medicine
943 Maple Drive	Morgantown	WV	26505	Sports Medicine
WVU Pain Management Center
1075 Van Voorhis Road	Morgantown	WV	26505	Pain Management
Wound Management Center
608 Cheat Road	Morgantown	WV	26505	Wound Care
Fairmont Regional Cancer Center
1325 Locust Ave	Fairmont	WV	26554	Cancer Treatment Center

Supplemental Information Detail SupplementalInformationDetail (42 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I Line 3c	WVU Hospital WVUH uses 200 Federal Poverty Guideline FPG to determine free care eligibility. However, WVUH does not offer discounted care to individuals who fail the 200 FPG test.
Part I Line 6a	WVUH posts a summary of monies spent on community health improvements on our website at www.wvuhealthcare.com under WVU Hospitals information on the About WVU Healthcare page.
Part I Line 7	Total community benefit expense for 2013 is 221,052,422 and is 32.68 of total net expenses. To calculate net expense, bad debt of 42,036,172 was deducted from total expenses of 718,349,568 as shown in Part IX line 25 of the core Form 990, for a net expense of 676,313,396.
Part I Line 7	Worksheet 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. To calculate the Medicare allowable cost shown in Part III question 8 we used the allowable costs from the Medicare Cost report.
Part II	Physical improvements and housing - WVUH employees spend a weekday afternoon - on work time - volunteering at a social service agency to do repairs and maintenance on homes for residents of Monongalia County.
Part II	Community Support - The director of our risk management and safety department participates in the following activities related to disaster preparedness above and beyond what is required by the WVHA WV Hospital Association Region 6/7 Healthcare Threat Preparedness Coordinator, WV Hospital Association Region 6/7 Committee member, Monongalia County Local Emergency Planning Committee member, and Harrison County Local Emergency Planning Committee member.
Part II	Community Health Improvement Advocacy - WVUH has a unique partnership with Morgantown Board of Park and Recreation Commissioners BOPARC. The partnership promotes healthy living and enhances the quality of life in the area.
Part II	Send a Kids to Camp Scholarship program - WVUH helped send 93 area children to a BOPARC summer camp.
Part II	Family Fun Fests - WVUH supports free outdoor movies, which are held at a local park each summer. Singing Tree Mural - WVUH supports the creation of a Singing Tree mural which represents Morgantowns diversity. Work on the mural began in 2012, and the first panels in the mural were installed in 2013. Work on the mural will continue into 2014. Numerous WVUH departments have helped create the mural.
Part II	Sprint, Splash and Spin Triathlon - WVUH supports this location triathlon, which is partly organized by BOPARC. The two-day event features races for both kids and adults. Proceeds benefit Monongalia County Habitat for Humanity.
Part II	WVUH is a collaborative partner with Main Street Morgantown, the City of Morgantown and the Morgantown Parking Authority in supporting the Morgantown Market Place. A culinary station, which will be used for healthy cooking demonstrations, will be unveiled in this location in 2013. WVUH is funding this station.
Part II	Workforce Development The Human Resources department of WVUH goes to local colleges and does mock interviews with students to prepare them for job interviews in their field of study.
Part III Line 2	Bad Debt Expense at cost was calculated by multiplying bad debt expense of 42,036,172 by our cost to charge ratio of 38.31 derived from Worksheet 2 in the IRS Schedule H instructions for a total of 16,104,057.
Part III Line 3	Estimated 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 50,000. The total of that report was 6,542,455 which we then multiplied by our cost to charge ratio of 38.31 for a total of 2,506,414. We feel that at a minimum the estimated bad debt attributable to patients eligible for charity care of 2,506,414 should be considered community benefit due to the fact that anyone with outstanding balances of 50,000 or greater usually qualifies as catastrophic if the patient completes the application process.
Part III Line 3	In 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.
Part III Line 4	WVUH footnote for Accounts Receivable Patients states Patients are reported at net realizable value. Accounts are written off when they are determined to be uncollectable based upon managements assessment of individual accounts. In evaluating the collectability of patient accounts receivable, the System analyzes its past history and identifies trends for each of its major payor sources of revenue to estimate the appropriate allowance for doubtful accounts and provision for bad debts. For receivables associated with services provided to patients who have third-party coverage the System analyzes contractual amounts due and provides an allowance for doubtful accounts and a provision for bad debts, if necessary.
Part III Line 4	For receivables associated with self-pay patients, which includes both patients without insurance and insured patients with deductible and copayment balances, the System records a significant provision for bad debts in the period of service on the basis of its past experience, which indicates that many patients are unable or unwilling to pay the portion of their bill for which they are financially responsible. The difference between the billed rates and the amounts actually collected after all reasonable collection efforts have been exhausted is charged off against the allowance for doubtful accounts.
Part III Line 8	The amount reported in Part III Line 6 231,257,196 was calculated using the total Medicare allowable cost from the Medicare cost report, less Medicare reimbursement of direct GME.
Part III Line 8	WVUHs shortfall, 28,204,548 of Medicare program reimbursement should be considered a community benefit because we are relieving a government burden by providing care in excess of our costs to these patients. WVUH has the only Level 1 Trauma Center in the area, and we serve an aging population that relies on WVUH to provide the most state-of-the-art care available in the area.
Part III Line 9b	WVUH 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 2	WVUH, together with the neighboring but unaffiliated Monongalia General Hospital MGH, conducted a Community Health Needs Assessment CHNA that was adopted by the WVUH Board of Directors in January 2011. WVUH updated this plan and reported on its implementation in 2013. Reports of both the 2010 and 2013 CHNAs, compiled by Lifton Associates, LLC, are posted on our website, www.wvuhealthcare.com.
Part VI Line 2	Both assessments focus on the immediate local communities served by WVUH and included in our Primary Service Area PSA Monongalia, Marion, Preston and Taylor counties in West Virginia. The original CHNA was shared widely among health organizations and providers in the region through a work group organized in May 2012 the ongoing work of that group contributed to the 2013 update.
Part VI Line 2	Within WVUH, a team was organized to select a target issue for a community health initiative based on the CHNA results. After considering both the identified needs of the community and the capacity of the organizations to achieve measurable positive results, the issue of obesity/diabetes was selected for action. WVUH, in partnership with MGH and the Monongalia County Health Department, have established the Choose Health Initiative across the county as a result of these discussions.
Part VI Line 2	It should be noted that the mission of WVUH, as the tertiary teaching hospital for West Virginia University, is statewide. Although we focus this effort on Monongalia County and the PSA, only one-fourth all WVUH patients reside in this county and fewer than half in the PSA. The hospital is an active participant in a wide range of additional activities whose goal is improving health amount people across all of West Virginia. Hospital leadership and specialist representatives have worked directly with state health officials on efforts to establish a statewide stroke care system, improve trauma response and care, establish a state health information network, and upgrade the health systems disaster readiness.
Part VI Line 3	WVUH employs 10 financial counselors to meet with patients and discuss eligibility to qualify for charity care. WVUH provides brochures discussing charity care and the qualifications for receiving charity care. These brochures are available at each registration area in the facility. WVUH provides financial assistance to patients who do not qualify for any state or federal programs.
Part VI Line 3	Our charity care eligibility guidelines are also listed on our website at www.wvuhealthcare.com under the Your Hospital Stay section of the Patient and Visitor page. WVUH also has contracted a third party organization to be on-site to help patients that qualify for charity care, Medicaid, or other types of financial assistance , complete the required applications and provide the correct documentation to receive these benefits.
Part VI Line 4	WVUH serves the entire state of West Virginia and portions of the neighboring states of Maryland and Pennsylvania. WVUH considers its Primary Service Area PSA to include Monongalia County, WV, Marion County, WV, Taylor County, WV and Preston County, WV. The 2013 market share for our PSA is 45.4 with 21.4 of those patients covered by Medicaid and 7 uninsured. The largest non-profit competitors within our PSA include Monongalia General Hospital and Fairmont General Hospital.
Part VI Line 4	Non-Profit competitors within our overall services area, including Pennsylvania, include Charleston Area Medical Center CAMC and University of Pittsburgh Medical Center. Per 2008 - 2012 U.S. Census information, Monongalia County has a population of 96,189, an average household income of 41,326 and an unemployment rate of 4.1. 22.6 of residents were below the federal poverty guideline for 2012 FPG 2008-2012. Marion Countys population is 56,418, average household income of 40,827 and unemployment of 5.6. 17.4 of Marion county residents fell below FPG 2008-2012.
Part VI Line 4	WVUH offers a comprehensive range of healthcare, from well-child visits with a pediatrician to life-saving surgery. While our central mission is to provide state-of-the-art care to the people of West Virginia and the surrounding areas, the excellence of our services brings people from every U.S. state, and our international program serves patients from countries around the world.
Part VI Line 4	WVUH also provides support throughout the entire state of West Virginia by making sure that health care is available to all, regardless of income or health insurance by supporting important educational and social welfare activities within our immediate community and to the entire state of West Virginia and surrounding areas and by providing financial support to the health professions education programs of West Virginia University.
Part VI Line 4	In 2013 33.8 of West Virginias adult residents suffered from obesity, according to a study by the Center for Disease Control and Prevention. Obesity is defined as a body mass index BMI of 30 of greater. Obesity is a major risk factor for cardiovascular disease, certain types of cancer and Type 2 Diabetes.
Part VI Line 4	WVUH participates in many different programs that address obesity throughout West Virginia The Coronary Artery Risk Detection in Appalachian Communities CARDIAC, Healthy Hearts A Web-based Instructional Module for Children on Cardiovascular Health, Choosy Kids, Helping Educators Attack CVD Risk Factors Together HEART, The Dr. Dean Ornish Program, and the WV Healthy Lifestyles Act on Education Practices and Childhood Obesity. WVUH physicians also participate in day camps that promote healthy activities to children in our community.
Part VI Line 4	West Virginia is also faced with high rates of death due to cancer and cardiovascular disease. WVUH operates the Mary Babb Randolph Cancer Center MBRCC, this center is West Virginias premier cancer facility with a national reputation of excellence in cancer treatment, prevention and research. MBRCC is recognized by the American College of Surgeons Commission on Cancer for providing the best in cancer care.
Part VI Line 4	The WVU Heart Institute offers a comprehensive cardiac care program, using the most current diagnostic procedures to detect and evaluate mild to life-threatening heart problems. Our board-certified cardiac experts include medical and interventional cardiologists, surgeons, cardiac electro-physiologists and others who treat people with all types of heart problems-from congenital heart issues to heart attacks.
Part VI Line 4	We offer both traditional and the latest, minimally invasive interventions, followed by cardiac rehabilitation and heart disease management programs. After surgery or other procedures, we work with the primary care doctor to facilitate patient rehabilitation.
Part VI Line 5	WVUHs board of directors is a community board, with nine of the seventeen members living in or around Morgantown, WV. The eight remaining board members live outside the PSA for WVUH, but still live within our overall service area. Having members living outside our PSA allows us to be more aware of the healthcare needs in other areas of West Virginia. Fifteen of the seventeen board members are neither employees or independent contractors of WVUH, nor family members thereof.
Part VI Line 5	As a university medical center WVUH only extends medical privileges to faculty of the WVU School of Medicine. WVUH allocates available funding to capital purchases and expanding services to improve patient care, support of medical education at WVU, and research through support of the Mary Babb Randolph Cancer Center. WVUH is responsible for providing educational and clinical facilities primarily for the WVU Schools of Health, Science, Dentistry, and Medicine.
Part VI Line 5	WVUH is one of 260 hospitals in the U.S. participating in the first national pay-for-performance demonstration of its kind, designed to determine if economic incentives are effective at improving the quality of inpatient care. Many WVUH providers and students volunteer their time at Milan Puskar Health Right, a community clinic which provides care at no cost to uninsured or underinsured low-income residents.
Part VI Line 5	In addition WVUH partners with the Morgantown Rotary Club each year to provide health screenings to the community, WVUH participates in Monongalia Countys Partners in Education program with local elementary schools and holds various health fairs in the community each year to promote awareness of health risks prevalent in our area.
Part VI Line 6	WVUH is a part of the WV United Health System. As a university medical center and the largest hospital of the System, WVUH plays a significant role in improving the general health care of the community. The strategic plan of the System states intent to build a regional health care delivery system in its service area, defined above, 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 6	System management is focused on recruitment of staff and employees to meet the growing needs of the aging population in the Systems service areas. Other hospitals in the System include United Health Center, which is more centrally located in the state, City Hospital, Inc. and Jefferson Memorial Hospital which are located in the Eastern Panhandle of West Virginia, and Camden-Clark Medical Center located to the west in Parkersburg, WV.
Part VI Line 6	The System also includes the physician practices of United Physicians Care, Inc. and Camden-Clark Physician Corp that operate in conjunction with the System hospitals. United Summit Center is a behavioral health center located in Clarksburg, WV. In addition to these practices, the System also includes WVUH-East, Inc. and Camden-Clark Health Services which operate as management companies for their respective hospitals. The System also has Foundations that do various fundraising activities for the hospitals. University Healthcare Foundation and Jefferson Healthcare Foundation operate in the Eastern Panhandle, United Health Foundation operates in Clarksburg, and Camden-Clark Foundation operates in Parkersburg, WV.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (6 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
United Way
278-C Spruce Street	Morgantown	WV	26505	550462065	501c3	$32,150	Support
Ronald McDonald House
841 Country Club Drive	Morgantown	WV	26505	550668138	501c3	$5,000	Support
American Heart Association
7272 Greenville Ave	Dallas	TX	752314956	135613797	501c3	$25,000	Support
Morgantown BoParc
PO Box 590	Morgantown	WV	26505	556000620		$20,000	Support
MainStreet Morgantown
210 High Street	Morgantown	WV	26505	311129585	501c3	$5,000	Support
WVU Foundation
1 Waterfront Place	Morgantown	WV	26505	556017181	501c3	$1,108,270	Support

Field	Value	IRS element (for citing)
Total501c3 Org	5	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	WVU Hospitals provides cash contributions to various charitable organizations that support education, healthcare, or community building activities. WVUH does not monitor the use of grants after awarded.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Idemnification Gross Up Pmts	Yes (X)	IdemnificationGrossUpPmtsInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
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	false	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 (15 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	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt
Bruce McClymonds
CEO	$628,650	$139,378	$127,462	$105,385	$15,900	$1,016,775	$106,755
Mary Jo Shanan
CFO/VP Finance	$321,331	$40,951	$47,238		$836	$410,356	$18,137
Richard King
VP Information Technology	$176,579	$26,000	$20,107		$11,366	$234,052		$75,677	$11,143	$8,617	$4,871	$100,308
Robert O'Neil
VP Legal Services								$352,339	$57,870	$19,476	$19,065	$459,916	$11,166
Stephen Tancin
VP Ancillary Services	$252,778	$32,778	$14,672	$8,981	$19,663	$328,872	$6,694
Gary Murdock
VP Planning/Marketing	$230,983	$30,255	$19,477	$15,652	$18,992	$315,359	$17,131
Melanie Davies
VP of Corporate Compliance	$186,632	$27,407	$21,568	$8,755	$7,543	$251,905
Dorothy Oakes
VP Nursing Services	$266,519	$35,488	$54,788		$7,231	$364,026	$16,492
Charlotte Bennett
VP Human Resources	$273,996	$31,188	$22,952		$19,065	$347,201
Taylor Troischt
Physician	$206,094		$25,568		$17,672	$249,334
Thomas McNeely
Physician	$169,260	$647	$40,100		$16,160	$226,167
Carol Game
Pharmacy Director	$184,957	$21,362	$150		$18,774	$225,243
Shawn Long
Physician	$206,111		$11,847		$613	$218,571
David Flynn
Pharmacy Director	$186,250	$23,450			$18,982	$228,682
Frank Briggs
VP of Quality Patient Safety	$210,342	$27,114	$6,560	$12,580	$18,774	$275,370

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I Line 1b	The System grosses up the pay of the CEO to pay the taxes related to his personal use of a company vehicle. A written policy was implemented in 2012. This benefit is reported in both Part VII and Schedule J of the Form 990. It is also a part of the overall compensation package as approved by the compensation committee and the Board of Directors. This was included as taxable compensation on the Form W-2 of the CEO for 2013.
Part I Line 3	Compensation for WVU Hospitals, Inc. CEO 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 4b	During 2013, certain individuals reported in Part VII participated in a nonqualified retirement plan. The following is a list of those individuals, plan types and amounts.
Part II Line 1a	Bruce McClymonds - CAA deferred contributions of 105,385 received a vesting from CAA of 106,755 included in 2013 form W-2 box 5. Steve Tancin - CAA deferred contributions of 8,981 Received a CAA Vesting of 6,694 included in 2013 form W-2 box 5.
Part II Line 1a	Gary Murdock - CAA deferred contributions of 15,652 received a CAA Vesting of 17,131. Dorothy Oakes - CAA vestings of 16,492. Mary Jo Shahan - CAA vestings of 18,137. Melanie Davies - CAA deferred contributions of 8,755. Frank Briggs - CAA deferred contributions of 12,580. All of the above amounts are properly reported on the form W-2 for 2013.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
West Virginia Hospital Finance Authority
A	621256910	956622US1	2003-09-04	$26,260,771	2003 Series B - Refund a portion of 1993 Series Bonds	false	false	false
West Virginia Hospital Finance Authority
B	621256910	956622US1	2003-09-04	$45,750,000	2003 Series D - Fund Improvements at WVUH	false	false	false
West Virginia Hospital Finance Authority
C	621256910	956622YR9	2008-09-17	$34,350,881	2008 Series E - Refund 2005 Series A Bonds	false	false	false
West Virginia Hospital Finance Authority
D	621256910	956622D27	2009-12-17	$31,894,128	2009 C Series - Fund Improvements at WVUH City Hospital Inc.	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Capitalized InterestCapitalizedInterestAmt	Capital ExpendituresCapitalExpendituresAmt	In Reserve FundInReserveFundAmt
A	$4,250,000	$26,260,771	$195,743	$584,618	$25,480,410	2003	Yes (true)	false	Yes (true)	Yes (true)
B		$45,750,000	$297,348	$1,982,133		2006	false	false	Yes (true)	Yes (true)	$3,100,032	$40,397,844
C		$34,369,757	$390,793		$30,538,355	2008	Yes (true)	false	Yes (true)	Yes (true)			$3,453,965
D		$31,894,128	$619,411			2012			Yes (true)	Yes (true)		$31,411,878

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Engage Bond Counsel ResearchEngageBondCounselResearchInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropPct	Remedial Action TakenRemedialActionTakenInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
B	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	Yes (true)	0.00059	0.00059	false	Yes (true)	0.00020	false	Yes (true)
C	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)			false	false			Yes (true)
D	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	Yes (true)	0.00034	0.00034	false	false			Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
UBS AG
A	false	false	false	Yes (true)	Yes (true)	Yes (true)	0000000003.500000000000	Yes (true)	false	false	false	Yes (true)
(no name)
B	false	false	false	Yes (true)	false	false				false	false	Yes (true)
(no name)
C	false	false	false	Yes (true)	false	false				false	false	Yes (true)
(no name)
D	false	false	Yes (true)	false	false	false				false	false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)
C	Yes (true)
D	Yes (true)

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I	Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, West Virginia University Hospitals, Inc WVUH as parent company to City Hospital Inc. CHI, The Charles Town General Hospital dba Jefferson Memorial Hospital JMH, and University Healthcare Foundation UHF, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return. United Hospital Center, Inc. UHC EIN 55-0525724 and Camden-Clark Memorial Hospital Corporation CCMH EIN 31-1524546 are reporting bond allocations issued to them on the return filed by such taxpayer. 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 UHC and CCMH to the applicable 8038 filed with the IRS for each bond issuance. Each bond series is reported on the appropriate Form 990, Schedule K, only once in this matter.
Part I Line D	The 2009 C Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH and CHI issue price - 31,894,128 and UHC issue price - 69,402,501. The total issue price for the 2009 Series C Bonds was 101,296,629 consistent with total issue price reported on Form 8038 for December 17, 2009 issuance, CUSIP 956622D27. The consolidated portion of the 2009 Series C Bonds allocated to WVUH is reported on Schedule K , Part I, Line D of this return. The UHC allocated portion of the 2009 Series C Bonds is reported on the tax return filed by such taxpayer.
Part II	Column B - The total issue price reported on Line 3 for the 2003 D Bonds of 45,750,000 varies from the total of Lines 4 through 12 by 27,357, is due to overfunding of the escrow fund at the close of the bonds that was subsequently transferred to the project fund for capital expenditures.
Part II	Column C - The total issue price reported on Line 3 for the 2008 E Bonds of 34,369,757 varies from the bond issuance listed in Part I, Line I , Column e by 18,876 of investment proceeds from debt service reserve fund. The total of Lines 4 through 12 varies from Line 3 by 13,356 of additional proceeds received from the interest fund of the refunded 2005 A bond issuance.
Part II	Column D - 2009 C Series The total of Lines 4 through 12 varies from Line 3 by 137,161. This variance is due to an overfunding of the refunding escrow for UHC at closing, which was subsequently transferred to the WVUH/WVUH-East project fund for capital expenditures.
Part II Line 11	All pages - Amounts shown on line 11 represent the amount needed to refund bonds listed in Part I Column f.
Part III Line 3b	Prior to each bond issuance the West Virginia United Health System WVUHS engages bond counsel to review all managment and service contracts, leases and research agreements for all hospitals involved in the issuance. Per the Post Issuance Compliance policy put in place during 2012 if a contract/service agreement that has been provided to legal could generate private business use the contract/service agreement is sent to bond council for review.
Part III Line 3d	The WVUH tax accountant routinely reviews research agreements maintained by the WVU Research Corp, an unrelated not-for-profit, any research agreement that may generate private business use is sent to bond council for review and analysis for private business use if necessary.
Part III Line 8b	Column B - The item was sold after the expiration of its useful life fully depreciated and the sale took place after all bond project funds were expended.
Part IV Line C	Rebate computations for 2003 Series BD were last performed on 9/4/2007, all proceeds were spent, no liability due. Final Rebate computation for 2008 Series E bond was performed on 10/17/2013 no liability due. Rebate calculation is not yet required for 2009 Series C bond, this issuance is expected to meet the exception for rebate.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
West Virginia Hospital Finance Authority
A	621256910	2011-06-30	$28,520,000	2011D - Refund 1998 Bonds	false	false	false
West Virginia Hospital Finance Authority
B	621256910	2011-06-30	$16,345,000	2011E - Fund construction upgrades at WVUH and City Hospital, Inc.	false	false	false
West Virginia Hospital Finance Authority
C	621256910	2012-08-01	$23,770,000	2012 C - Refund 2008 D Bond	false	false	false
West Virginia Hospital Finance Authority
D	621256910	2012-10-02	$45,680,000	2012 D - Refund 2009 A Bonds	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Capital ExpendituresCapitalExpendituresAmt	UnspentUnspentAmt
A	$2,249,375	$28,520,000	$138,529	$28,381,471	2011	Yes (true)	false	Yes (true)	Yes (true)
B		$16,399,938	$64,499			false	false	false	Yes (true)	$5,976,323	$10,359,116
C	$840,000	$23,770,000	$100,000	$23,670,000	2012	Yes (true)	false	Yes (true)	Yes (true)
D		$45,680,000	$90,000	$45,590,000	2012	Yes (true)		Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Engage Bond Counsel ResearchEngageBondCounselResearchInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
B	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)
C	false	false	Yes (true)	Yes (true)	false		false	false	Yes (true)
D	false	false	Yes (true)	Yes (true)	Yes (true)	Yes (true)	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd
(no name)
A	false	false	Yes (true)	false	false	false	false	false	Yes (true)
(no name)
B	false	Yes (true)	false	false	false	false	false	false	Yes (true)
(no name)
C	false	false	Yes (true)	false	Yes (true)	false	false	false	Yes (true)
UBS AG
D	false	false	Yes (true)	false	Yes (true)	Yes (true)	false	false	Yes (true)	0000000020.500000000000	false	false

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)
C	Yes (true)
D	Yes (true)

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I Line C	The 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 and the full Series B Bonds were allocated to Camden-Clark Medical Center and will be reported on their Schedule K.
Part II Line 3	Column B - the difference between the amount reported in Part I Line B 16,345,000 for 2011E Bond and the amount reported in Part II Line 3 Column B 16,399,938 is interest earned on the project fund since the issuance of the bonds. This amount has also been added to line 12 total unspent proceeds.
Part IV Line 2b	Columns A, C, D - 2011 Series D, 2012 Series CD issuances are expected to meet the exception to rebate.
Part IV Line 3	Column A and B - Interest will accrue at a fixed rate through June 30, 2021, thereafter it will accrue at a variable rate.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd	CUSIPCUSIPNum
West Virginia Hospital Finance Authority
A	621256910	2012-10-02	$20,325,000	2012 E - Refund 2009 B Bonds	false	false	false
West Virginia Hospital Finance Authority
B	621256910	2013-10-03	$158,374,566	2013 A - New construction and renovations to WVUH	false	false	false	956622E91

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Total ProceedsTotalProceedsAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Other Spent ProceedsOtherSpentProceedsAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd	Capitalized InterestCapitalizedInterestAmt	Capital ExpendituresCapitalExpendituresAmt	UnspentUnspentAmt
A	$750,000	$20,325,000	$60,000	$20,265,000	2012	Yes (true)	false	Yes (true)	Yes (true)
B		$158,374,566	$1,388,439			false	Yes (true)	false	Yes (true)	$23,654,112	$15,129,351	$118,202,664

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropPct	Remedial Action TakenRemedialActionTakenInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	Yes (true)	Yes (true)	false	false	Yes (true)	0.00545	false	Yes (true)
B	false	false	false	Yes (true)	false	false	false			Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	false	false	Yes (true)	false	Yes (true)	false	false	false	Yes (true)
B	false	Yes (true)	false	false	false	false	false	false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part I Line B	The 2013 A Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH issue price - 158,374,566 and CCMH issue price - 47,037,860. The total issue price for the 2013 A Series Bonds was 205,412,426 consistent with total issue price reported on Form 8038 for October 3, 2013 issuance, CUSIP 956622E91. Only the portion of proceeds allocated to WVUH has been reported on this return Part I Line B of the third Schedule K. The CCMH allocated portion of the 2013 A Series Bonds is being used for refunding of their 2004 bonds and expansion and renovation projects as reported on the tax return filed by CCMH.
	WVUH legally defeased their portion of the 2011 Series B bonds by repaying the outstanding project fund balance and cost of issuance. These bonds were issued together with money to CCMH and UHC. The portion issued to CCMH is still outstanding and is reported on their Form 990 Schedule K.
Part III Line 8c	Column A - The items sold were fully depreciated at the time of the sale, the proceeds received were put back in to the purchase of like items, no remedial action was required.
Part IV Line 2b	Column A - 2012 Series E issuance is expected to meet the exception to rebate.

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Desc	Medical Equipment	Desc
Contribution	7	ContributionCnt
Noncash Contributions Rpt F990	$560,933	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Cost	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I Line 25	FormAndLineReferenceDesc
Explanation	All items purchased by the WVU Foundation are for use in the WVU Childrens Hospital NICU, MICU, or Child Abuse Program. During 2013 the following equipment was purchased - IV mobile rolling cart, Perinatal Newborn Bassinets, Phillips 6 wave monitor system, Phillips MP5 Monitor System, MR Incubator System, Video Colposcope.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4d	Program Service Expenses 47,388,221, Grants and allocations 0, Revenue 70,085,545 General Surgery - WVU Hospitals surgeons, combined with our state-of- the-art surgical technologies, provide patients with some of the most advanced medical care available today. Innovating technologies, like minimally invasive robotic surgery, help reduce pain, decrease recovery time, and improve surgical outcomes. WVUH offers procedures for a range of conditions, such as cardiovascular surgery for ischemic, valvular, and congenital heart disease, pacemaker implants, gastrointestinal surgery, general pediatric, pediatric urology, and pediatric cardiothoracic surgery, thoracic surgery, surgery for injuries that result from trauma, vascular surgery involving vessels of the head, neck, extremities, and abdominal aorta, surgical oncology, and urologic disorders.
Form 990, Part III, Line 4d	Program Service Expenses 33,774,290, Grants and allocations 0, Revenue 43,282,240 Pediatrics - The WVU Pediatrics and Adolescent Care Clinic is staffed by general pediatricians, family practitioners, and a team of nurses specially trained to care for children from infancy to young adulthood. Were here for all the typical problems that accompany a childs growth and development, providing routine care such as immunizations, well-child check-ups, treatment for ear infections and more. While our primary focus is preventative care, we are well-equiped to handle everything from common pediatrics illness to complex medical conditions. Our doctors and nurses provide the highest quality care for both inpatent and outpatient children.
Form 990, Part III, Line 4d	Program Service Expenses 250,990,950, Grants and allocations 1,243,474, Revenue 354,058,802 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Cardiology, Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, Neurosurgery, and Family Medicine.
Form 990, Part VI, Section A, Line 3	WVUH has contracted out the oversight duties of quality control, medical infomation, and medical staff affairs. The companys employees assigned to these duties by the company are licensed physicians and have the proper training and skills to perform these duties. These positions as well as the associated costs are Board approved.
Form 990, Part VI, Section B, Line 11b	The Form 990 is prepared by the accounting department and then reviewed by the accounting manager. Upon approval, it is then reviewed by the non-profit tax manager of our independent auditing firm. Once all review notes are cleared, it is presented to the CFO. Once approved at that level, it is then reviewed by the Compliance Audit Committee. After being presented to the committee, it is provided to all Board members for comments.
Form 990, Part VI, Section B, Line 12c	Annually, all Board Members, Vice Presidents, officers, and managers are required to disclose any relationships which may give rise to a conflict of interest. The responses are then input into spreadsheet format and are forwarded to the Vice President of Corporate Compliance for review and recommendations for resolution. The recommendations are then provided to the President and/or Board of WVUH for consideration and determination of final action. Nothing of concern was found during the review in 2013.
Form 990, Part VI, Section B, Line 15a	The 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. The most recent survey was completed in 2012 for 2013 compensation amounts, with interim data provided by the independent consultant to the compensation committee in 2013.
Form 990, Part VI, Section B, Line 15b	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 19	The WV Healthcare Authority publishes the annual financial statements of WVUH in the local newspapers. All other financial and governing documents including the conflict of interest policy are available upon request at the WVUH Administration Office during normal business hours.
Form 990, Part XI, Line 9	Related organization capitalization transfers of 591,029 and obligation to the West Virginia University School of Medicine of 3,119,898 under the Joint Operating Agreement and 1 rounding.
Form 990, Part IV, Line 24a	For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, WVUH, as parent company to City Hospital, Jefferson Memorial Hospital and University Healthcare Foundation, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return.
Form 990, Part IV, Line 24a	United Hospital Center and Camden-Clark Medical Center are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in 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 United Hospital Center and Camden-Clark Medical Center to the applicable 8038 filed with the IRS for each bond issuance. Each bond series is reported on the appropriate Form 990, Schedule K, only once in this matter.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (17 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1
West Virginia United Health System
1000 Technology Drive	Fairmont	WV	26554	550754713	Healthcare access	WV	501c3	11 a	N/A	false
West Virginia University Hospitals East Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	202337985	Healthcare access	WV	501c3	11 a		Yes (true)	WVU Hospitals Inc
City Hospital Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550383321	Patient Care	WV	501c3	3		Yes (true)	WVUH-East Inc
Jefferson Memorial Hospital
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550359755	Patient Care	WV	501c3	3		Yes (true)	WVUH-East Inc
University Healthcare Foundation
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	311118075	Support City Hospital	WV	501c3	11 a	N/A	false
Jefferson Healthcare Foundation Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550768901	Support Jefferson Hospital	WV	501c3	11 a	N/A	false
United Summit Center
6 Hospital Plaza	Clarksburg	WV	26301	550752788	Behavioral Health	WV	501c3	3	N/A	false
United Hospital Center Inc
327 Medical Park Drive	Bridgeport	WV	26330	550525724	Patient Care	WV	501c3	3		Yes (true)	WV United Health Systems
United Physicians Care Inc
686 South Pike Street	Shinnston	WV	26431	550638563	Patient Care	WV	501c3	3	N/A	false
United Health Foundation
327 Medical Park Drive	Bridgeport	WV	26330	550621706	Hospital Support	WV	501c3	11a	N/A	false
WV Health Care Co-Op
PO Box 8059	Morgantown	WV	26506	550650441	Support	WV	501c3	11a		Yes (true)	WV United Health Systems
Healthnet Inc
419 Brooks Street	Charleston	WV	25301	550681969	Support	WV	501c3	11a	N/A	false
Camden-Clark Health Services
800 Garfield Ave	Parkersburg	WV	26102	550769602	Healthcare Access	WV	501c3	11a, I	N/A	false
Camden-Clark Foundation
800 Garfield Ave	Parkersburg	WV	26102	550667789	Hospital Support	WV	501c3	11a	N/A	false
Camden-Clark Memorial Hospital
800 Garfield Ave	Parkersburg	WV	26102	311524546	Patient Care	WV	501c3	3		Yes (true)	WV United Health Systems
Camden-Clark Physician Corp
604 Ann Street	Parkersburg	WV	26102	264058719	Patient Care	WV	501c3	11a, I	N/A	false
West Virginia University Medical Corporation
PO Box 897	Morgantown	WV	26507	550492006	Healthcare Access	WV	501c3	3	N/A	false

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd	Entity TypeEntityTypeTxt	OwnershipOwnershipPct	Controlled OrganizationControlledOrganizationInd
Allied Health Services Inc
PO Box 782	Morgantown	WV	26507	550652017	Medical Lab	WV	N/A	C Corp	1.00000	false
West Virginia United Insurance Services Inc
1000 Technology Drive Suite 2320	Fairmont	WV	26554	550756055	Provider Network	WV	N/A	C Corp	1.00000	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (true)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (true)	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	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (true)	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 (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
West Virginia University Hospitals East Inc
a	$314,122	Cost
West Virginia University Hospitals East Inc
d	$7,379,445	Cost