HIGHMARK HEALTH: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- HIGHMARK HEALTH (EIN 25-1838458)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2013-05-14
- IRS object ID
- 201341349349300249
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-05-14T07:58:37-05:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRANT THORNTON LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2001 MARKET STREET SUITE 3100 | AddressLine1 |
| City | PHILADELPHIA | City |
| State | PA | State |
| ZIP Code | 19103 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 251838458 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Allegheny Specialty Practice Network | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % MATTHEW PETERSON | InCareOfName |
| Name Control | ALLE | NameControl |
| Phone | 4123306022 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O Tax Dept Two Allegheny Center | AddressLine1 |
| City | Pittsburgh | City |
| State | PA | State |
| ZIP Code | 15212 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MATTHEW PETERSON | Name |
| Title | TREASURER | Title |
| Date Signed | 2013-05-10 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2155614200 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Matthew Peterson | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Two Allegheny Center 11th Fl | AddressLine1 |
| City | Pittsburgh | City |
| State | PA | State |
| ZIP Code | 15212 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 223322153 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.wpahs.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | Form 990, Page 2, Part III, Question 1 | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 2 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 0 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1902 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 20000000 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 170831115 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 202144491 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 13195 | InvestmentIncomePriorYear |
| Investment Income Current Year | 312 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 2712234 | OtherRevenuePriorYear |
| Other Revenue Current Year | 21172443 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 193556544 | TotalRevenuePriorYear |
| Total Revenue Current Year | 223317246 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 3550 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 4075 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 215009548 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 267605403 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 53017840 | OtherExpensePriorYear |
| Other Expenses Current Year | 67313512 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 268030938 | TotalExpensesPriorYear |
| Total Expenses Current Year | 334922990 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -74474394 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -111605744 | RevenuesLessExpensesCY |
| Total Assets BOY | 27637198 | TotalAssetsBOY |
| Total Assets EOY | 30682344 | TotalAssetsEOY |
| Total Liabilities BOY | 66150552 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 89975617 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -38513354 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -59293273 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | ALLEGHENY SPECIALTY PRACTICE NETWORK IS AN ORGANIZATION DEFINED BY OUR TALENTED PEOPLE. AN ORGANIZATION COMMITTED TO EXCELLENCE; AN ORGANIZATION WITH ONE PURPOSE AND ONE MISSION. OUR ONE PURPOSE IS TO IMPROVE THE HEALTH OF THE PEOPLE IN THE WESTERN PENNSYLVANIA REGION. OUR ONE MISSION IS TO PRACTICE MEDICINE, EDUCATE AND CONDUCT RESEARCH AS AN INTEGRATED TEAM OF PHYSICIANS, NURSES AND SUPPORT PROFESSIONALS WHO ARE COMMITTED TO IMPROVING THE HEALTH OF OUR PATIENTS. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 94564412 | Expense |
| Grants | 0 | Grants |
| Revenue | 58759709 | Revenue |
| Description | The purpose of Allegheny Specialty Practice Network is to improve the health of the people in Western Pennsylvania. In order to accomplish this mission, Allegheny Specialty Practice Network provides Internal Medicine services to those individuals in need of medical treatment. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 47097476 | Expense |
| Grants | 0 | Grants |
| Revenue | 34327460 | Revenue |
| Description | The purpose of Allegheny Specialty Practice Network is to improve the health of the people in Western Pennsylvania. In order to accomplish this mission, Allegheny Specialty Practice Network provides Anesthesia services to those individuals in need of medical treatment. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 32452015 | Expense |
| Grants | 0 | Grants |
| Revenue | 24578720 | Revenue |
| Description | The purpose of Allegheny Specialty Practice Network is to improve the health of the people in Western Pennsylvania. In order to accomplish this mission, Allegheny Specialty Practice Network provides Orthopedic services to those individuals in need of medical treatment. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 145179424 | Expense |
| Grants | 4075 | Grants |
| Revenue | 84478602 | Revenue |
| Description | Other Medical Services Provided to Patients | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 145179424 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 4075 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 84478602 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 319293327 | TotalProgramServiceExpense |
| Described In501 C3 | true | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | true | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | true | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | false | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | true | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 297 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 1902 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 2 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 0 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | true | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | false | MembersOrStockholders |
| Election Of Board Members | false | ElectionOfBoardMembers |
| Decisions Subject To Approval | false | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | true | InvestmentInJointVenture |
| Written Policy Or Procedure | true | WrittenPolicyOrProcedure |
| States Where Copy Of Return Is Filed | PA | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MATTHEW PETERSON | NamePerson |
| Telephone Number | 4123306005 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | TWO ALLEGHENY CENTER 11TH FLOOR | AddressLine1 |
| City | Pittsburgh | City |
| State | PA | State |
| ZIP Code | 15212 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (25 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Key EmployeeKeyEmployee | Highest Compensated EmployeeHighestCompensatedEmployee | FormerFormer |
|---|---|---|---|---|---|---|---|---|---|
| Roy Santarella | |||||||||
| Director & Treasurer | 1.0 | X | X | 0 | 971890 | 0 | |||
| Matthew Peterson | |||||||||
| Director & Treasurer | 1.0 | X | X | 0 | 177970 | 0 | |||
| Diane Dismukes | |||||||||
| Health System President & CEO | 1.0 | X | X | 0 | 739638 | 0 | |||
| Tony Farah MD | |||||||||
| Director & PO President | 40.0 | X | X | 370300 | 221613 | 0 | |||
| Deborah Olszewski | |||||||||
| Assistant Secretary | 1.0 | X | 0 | 236608 | 0 | ||||
| Robert Brandfass | |||||||||
| Secretary | 1.0 | X | 0 | 436568 | 0 | ||||
| David Kiehn | |||||||||
| Assistant Treasurer | 1.0 | X | 0 | 543218 | 0 | ||||
| George Magovern MD | |||||||||
| Physician | 40.0 | 613777 | 0 | 0 | X | ||||
| Donald McNary | |||||||||
| Service Line Vice President | 40.0 | 166579 | 0 | 0 | X | ||||
| Susan Manzi MD | |||||||||
| System Chair Dept. of Medicine | 40.0 | 486014 | 0 | 0 | X | ||||
| Jack Wilberger MD | |||||||||
| Physician | 40.0 | 949739 | 0 | 0 | X | ||||
| Patrick Demeo MD | |||||||||
| Physician | 40.0 | 1039523 | 0 | 0 | X | ||||
| Mark Barnhart | |||||||||
| ASPN Chief Operating Officer | 40.0 | 0 | 362508 | 0 | X | ||||
| Barbara Mercadante | |||||||||
| Vice President | 40.0 | 207972 | 0 | 0 | X | ||||
| Charles Rakaczky | |||||||||
| Service Line Vice President | 40.0 | 171694 | 0 | 0 | X | ||||
| Christopher Schmidt MD | |||||||||
| Physician | 40.0 | 1089244 | 0 | 0 | X | ||||
| Hae Dong Jho MD | |||||||||
| Physician | 40.0 | 1265138 | 0 | 0 | X | ||||
| Donald Whiting MD | |||||||||
| Physician | 40.0 | 1093811 | 0 | 0 | X | ||||
| Nicolas Sotereanos MD | |||||||||
| Physician | 40.0 | 1015792 | 0 | 0 | X | ||||
| Mark Baratz MD | |||||||||
| Physician | 40.0 | 1168464 | 0 | 0 | X | ||||
| Sanford Kurtz MD | |||||||||
| Director & PO President & CEO | 0 | 682475 | 0 | X | |||||
| Dawn Gideon | |||||||||
| Director | 0 | 520867 | 0 | X | |||||
| Christopher Olivia MD | |||||||||
| Health System President & CEO | 0 | 4107961 | 0 | X | |||||
| Thomas Albanesi | |||||||||
| Assistant Treasurer | 0 | 317580 | 0 | X | |||||
| Judy Hlafcsak | |||||||||
| Secretary | 0 | 258918 | 0 | X | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 9638047 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 9577814 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 569 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Pricewaterhouse Coopers LLP | |||||
| PO Box 7247-8001 | PHILADELPHIA | PA | 171708001 | CONSULTING SERVICE | 2303935 |
| HEALTH ASSOCIATION OF WESTERN PA PC | |||||
| 680 ANDERSON ROAD | PITTSBURGH | PA | 15220 | PHYSICIAN SERVICES | 797500 |
| TOMAYKO GROUP LLC | |||||
| 2403 SIDNEY STREET | PITTSBURGH | PA | 152035119 | EQUIPMENT RENTAL | 689274 |
| ALVAREZ AND MARSAL | |||||
| 600 LEXINGTON AVENUE | NEW YORK | NY | 10022 | CONSULTING SERVICE | 437571 |
| BETTER TRANSCRIPTION OPTIONS INC | |||||
| 502 HUNTER DRIVE | PITTSBURGH | PA | 15237 | Transcription Serv. | 327914 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 15 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | PATIENT SERVICE REVENUE | Description |
| Business Code | 621110 | BusinessCode |
| Total Revenue Column | 202144491 | TotalRevenueColumn |
| Related Or Exempt Function Income | 202144491 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 202144491 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5219 | TotalRevenueColumn |
| Exclusion | $5,219 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 249105 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 249105 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 249105 | TotalRevenueColumn |
| Exclusion | $249,105 | ExclusionAmount |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 4907 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -4907 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -4907 | TotalRevenueColumn |
| Exclusion | -$4,907 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| ADMIN/STIPEND/TEACHING - AFFILIATE REIMBURSEMENT | 621110 | 17531437 | 17531437 |
| STIPENDS | 621110 | 671705 | 671705 |
| WHEELING HOSPITAL SERVICES | 621110 | 198000 | 198000 |
Miscellaneous Revenue MiscellaneousRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2522196 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2522196 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 20923338 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 223317246 | TotalRevenueColumn |
| Related Or Exempt Function Income | 223067829 | RelatedOrExemptFunctionIncome |
| Exclusion | $249,417 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4075 | Total |
| Program Services | 4075 | ProgramServices |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4228020 | Total |
| Program Services | 4143460 | ProgramServices |
| Management And General | 84560 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 235910070 | Total |
| Program Services | 231191870 | ProgramServices |
| Management And General | 4718200 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8319544 | Total |
| Program Services | 8082205 | ProgramServices |
| Management And General | 237339 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8661431 | Total |
| Program Services | 8488202 | ProgramServices |
| Management And General | 173229 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10486338 | Total |
| Program Services | 10191672 | ProgramServices |
| Management And General | 294666 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1257500 | Total |
| Management And General | 1257500 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9389 | Total |
| Program Services | 9389 | ProgramServices |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15124311 | Total |
| Program Services | 9367998 | ProgramServices |
| Management And General | 5756313 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76204 | Total |
| Program Services | 76204 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 845402 | Total |
| Program Services | 785932 | ProgramServices |
| Management And General | 59470 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10331789 | Total |
| Program Services | 9792129 | ProgramServices |
| Management And General | 539660 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1138705 | Total |
| Program Services | 1103593 | ProgramServices |
| Management And General | 35112 | ManagementAndGeneral |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 516741 | Total |
| Program Services | 500254 | ProgramServices |
| Management And General | 16487 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 638 | Total |
| Program Services | 638 | ProgramServices |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2745908 | Total |
| Program Services | 1043445 | ProgramServices |
| Management And General | 1702463 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3231599 | Total |
| Program Services | 3210487 | ProgramServices |
| Management And General | 21112 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6713802 | Total |
| Program Services | 6673495 | ProgramServices |
| Management And General | 40307 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| BAD DEBT | 11121957 | 11121957 | |
| PATIENT CARE COSTS | 4703313 | 4703313 | |
| ORGANIZATIONAL RESTRUCTURING | 3905777 | 3574567 | 331210 |
| PATIENT CARE SUPPLIES | 1321199 | 1321199 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4269278 | Total |
| Program Services | 3907243 | ProgramServices |
| Management And General | 362035 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 334922990 | Total |
| Program Services | 319293327 | ProgramServices |
| Management And General | 15629663 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4298 | BOY |
| EOY | 5788 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1767740 | BOY |
| EOY | 780935 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14427020 | BOY |
| EOY | 16554641 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21333 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81700 | BOY |
| EOY | 37150 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1523004 | BOY |
| EOY | 2104429 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 23946581 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 12956111 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9287526 | BOY |
| EOY | 10990470 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 524577 | BOY |
| EOY | 208931 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27637198 | BOY |
| EOY | 30682344 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24244538 | BOY |
| EOY | 27643438 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2299330 | BOY |
| EOY | 2075823 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39606684 | BOY |
| EOY | 60256356 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 66150552 | BOY |
| EOY | 89975617 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -38514402 | BOY |
| EOY | -59294321 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1048 | BOY |
| EOY | 1048 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -38513354 | BOY |
| EOY | -59293273 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27637198 | BOY |
| EOY | 30682344 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -111605744 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 90825825 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Hospital170b1 Aiii | X | Hospital170b1Aiii |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Belongs To Affiliated Group | X | OrgBelongsToAffiliatedGroup |
Total Grassroots Lobbying TotalGrassrootsLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 0 | FilingOrganizationsTotals |
| Affiliated Group Totals | 0 | AffiliatedGroupTotals |
Total Direct Lobbying TotalDirectLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 31458 | FilingOrganizationsTotals |
| Affiliated Group Totals | 225684 | AffiliatedGroupTotals |
Total Lobbying Expenditures TotalLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 31458 | FilingOrganizationsTotals |
| Affiliated Group Totals | 225684 | AffiliatedGroupTotals |
Other Exempt Purpose Expenditures OtherExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 334891532 | FilingOrganizationsTotals |
| Affiliated Group Totals | 1698163316 | AffiliatedGroupTotals |
Total Exempt Purpose Expenditures TotalExemptPurposeExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 334922990 | FilingOrganizationsTotals |
| Affiliated Group Totals | 1698389000 | AffiliatedGroupTotals |
Lobbying Nontaxable LobbyingNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 1000000 | FilingOrganizationsTotals |
| Affiliated Group Totals | 1000000 | AffiliatedGroupTotals |
Grassroots Nontaxable GrassrootsNontaxableAmount
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Totals | 250000 | FilingOrganizationsTotals |
| Affiliated Group Totals | 250000 | AffiliatedGroupTotals |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Lobbying Grassroot Minus Non Tx | TotLobbyingGrassrootMinusNonTx | |
| Tot Lobby Expend Mns Lobbying Nontx | TotLobbyExpendMnsLobbyingNontx |
Lobbying Nontaxable Amount2 LobbyingNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 1000000 | CurrentYearMinus3 |
| Current Year Minus2 | 1000000 | CurrentYearMinus2 |
| Current Year Minus1 | 1000000 | CurrentYearMinus1 |
| Current Year | 1000000 | CurrentYear |
| Total | 4000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $6,000,000 | LobbyingCeilingAmount |
Total Lobbying Expenditures2 TotalLobbyingExpenditures2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 585102 | CurrentYearMinus3 |
| Current Year Minus2 | 418483 | CurrentYearMinus2 |
| Current Year Minus1 | 424588 | CurrentYearMinus1 |
| Current Year | 225684 | CurrentYear |
| Total | 1653857 | Total |
Grassroots Nontaxable Amount2 GrassrootsNontaxableAmount2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 250000 | CurrentYearMinus3 |
| Current Year Minus2 | 250000 | CurrentYearMinus2 |
| Current Year Minus1 | 250000 | CurrentYearMinus1 |
| Current Year | 250000 | CurrentYear |
| Total | 1000000 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $1,500,000 | GrassrootsCeilingAmount |
Grassroots Lobbying Expenditures GrassrootsLobbyingExpenditures
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | 0 | CurrentYearMinus3 |
| Current Year Minus2 | 0 | CurrentYearMinus2 |
| Current Year Minus1 | 0 | CurrentYearMinus1 |
| Current Year | 0 | CurrentYear |
| Total | 0 | Total |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Lobbying Expenditures | Identifier |
| Return Reference | Form 990, Schedule C, Page 2, Part II-A, Line 1b, Column (a) | ReturnReference |
| Explanation | Allegheny Specialty Practice Network (ASPN) has made the IRC Section 501(h) election. ASPN is a member of the West Penn Allegheny Health System (WPAHS). The System employs an Executive Vice President for External Affairs to lobby issues of importance to WPAHS and all of its members. WPAHS also elected to engage the services of outside consultants to assist us in lobbying issues of importance. The lobbying expenditures of $31,458 attributed to ASPN on Schedule C, Page 2, Part II-A reflect expenditures allocated to ASPN from WPAHS and do not reflect direct expenditures made by ASPN. | Explanation |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1048 | BeginningOfYearBalance |
| End Of Year Balance | 1048 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1048 | BeginningOfYearBalance |
| End Of Year Balance | 1048 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1048 | BeginningOfYearBalance |
| End Of Year Balance | 1048 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1297 | BeginningOfYearBalance |
| Other Expenditures | 249 | OtherExpenditures |
| End Of Year Balance | 1048 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Term Endowment EOY Balance | 1.00000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Land | Land |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 522984 | OtherCostOrOtherBasis |
| Depreciation | 519885 | Depreciation |
| Book Value | 3099 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3644207 | OtherCostOrOtherBasis |
| Depreciation | 1357963 | Depreciation |
| Book Value | 2286244 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 19763173 | OtherCostOrOtherBasis |
| Depreciation | 11078264 | Depreciation |
| Book Value | 8684909 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16218 | OtherCostOrOtherBasis |
| Book Value | 16218 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 10990470 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ACCRUED PENSION LIABILITY | $56,468,248 |
| INSURANCE LIABILITY | $2,319,236 |
| LEASE ESCALATION LIABILITY | $1,417,190 |
| DUE TO AFFILIATED ORGANIZATIONS | $51,682 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 60256356 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| ASPN Inclusion in the Consolidated Audit of WPAHS | Form 990, Schedule D, Part X Question 2, Part XII and XIII | Allegheny Specialty Practice Network (ASPN) does not issue independent audited financial statements. ASPN is a member of a regional healthcare system named West Penn Allegheny Health System. The West Penn Allegheny Health System receives a consolidated audit which includes the operations of ASPN. The following analysis represents the reconciliation between the financial statement net loss and the net loss as reported on Form 990, Page 1, Line 19: Net Loss Per Financial Statements $(111,793,402) Plus: Unrealized Loss on Limited Liability Company Investment Reclassified Through Net Assets 187,658 _____________ Net Loss Per IRS Form 990 $(111,605,744) The following is the footnote to the audited consolidated financial statements of the West Penn Allegheny Health System for FASB ASC 740: WPAHS adopted Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes, which clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements. FASB ASC 740 prescribes a more-likely than-not recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken. Under FASB ASC 740, tax positions will be evaluated for recognition, derecognition, and measurement using consistent criteria and will provide more information about the uncertainty in income tax assets and liabilities. Based on an analysis prepared by WPAHS, it was determined that the application of FASB ASC 740 had no material effect on the recorded assets and liabilities of WPAHS. |
| Intended Use of the Organization Endowment Funds | Schedule D, Page 2, Part V, Line 4 | The intended use of Allegheny Specialty Practice Network term endowments are for but not exclusive to: capital improvements, research, education, departmental needs, operating efficiencies, and overall patient care. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Independent Consultant | X | IndependentConsultant |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | true | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | false | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | false | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | false | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | false | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | false | AnyNonFixedPayments |
| Initial Contract Exception | false | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (25 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sanford Kurtz MD | |||||||||||||
| 0 | 329283 | 0 | 0 | 0 | 353192 | 0 | 349468 | 0 | 9468 | 0 | 1041411 | 0 | 334768 |
| Dawn Gideon | |||||||||||||
| 0 | 0 | 0 | 0 | 0 | 520867 | 0 | 0 | 0 | 0 | 0 | 520867 | 0 | 520867 |
| Roy Santarella | |||||||||||||
| 0 | 605727 | 0 | 171437 | 0 | 194726 | 0 | 1301114 | 0 | 11650 | 0 | 2284654 | 0 | 117174 |
| Matthew Peterson | |||||||||||||
| 0 | 165051 | 0 | 12862 | 0 | 57 | 0 | 7748 | 0 | 5141 | 0 | 190859 | 0 | 0 |
| Christopher Olivia MD | |||||||||||||
| 0 | 677905 | 0 | 2500000 | 0 | 930056 | 0 | 1884800 | 0 | 10553 | 0 | 6003314 | 0 | 3507618 |
| Thomas Albanesi | |||||||||||||
| 0 | 50974 | 0 | 0 | 0 | 266606 | 0 | 43578 | 0 | 6445 | 0 | 367603 | 0 | 239282 |
| Judy Hlafcsak | |||||||||||||
| 0 | 0 | 0 | 0 | 0 | 258918 | 0 | 17210 | 0 | 240 | 0 | 276368 | 0 | 258918 |
| Deborah Olszewski | |||||||||||||
| 0 | 176869 | 0 | 58723 | 0 | 1016 | 0 | 14195 | 0 | 1658 | 0 | 252461 | 0 | 0 |
| Robert Brandfass | |||||||||||||
| 0 | 364311 | 0 | 60764 | 0 | 11493 | 0 | 9800 | 0 | 19628 | 0 | 465996 | 0 | 0 |
| Diane Dismukes | |||||||||||||
| 0 | 413921 | 0 | 100000 | 0 | 225717 | 0 | 833367 | 0 | 10967 | 0 | 1583972 | 0 | 0 |
| George Magovern MD | |||||||||||||
| 612745 | 0 | 0 | 0 | 1032 | 0 | 12250 | 0 | 12120 | 0 | 638147 | 0 | 0 | 0 |
| Donald McNary | |||||||||||||
| 166367 | 0 | 0 | 0 | 212 | 0 | 6889 | 0 | 8804 | 0 | 182272 | 0 | 0 | 0 |
| Susan Manzi MD | |||||||||||||
| 421712 | 0 | 63750 | 0 | 552 | 0 | 9800 | 0 | 11065 | 0 | 506879 | 0 | 0 | 0 |
| Jack Wilberger MD | |||||||||||||
| 819167 | 0 | 110000 | 0 | 20572 | 0 | 78631 | 0 | 10498 | 0 | 1038868 | 0 | 0 | 0 |
| Tony Farah MD | |||||||||||||
| 367162 | 219735 | 0 | 0 | 3138 | 1878 | 6137 | 3663 | 7867 | 4703 | 384304 | 229979 | 0 | 0 |
| Patrick Demeo MD | |||||||||||||
| 863971 | 0 | 175000 | 0 | 552 | 0 | 10819 | 0 | 10920 | 0 | 1061262 | 0 | 0 | 0 |
| Mark Barnhart | |||||||||||||
| 0 | 207327 | 0 | 19619 | 0 | 135562 | 0 | 209230 | 0 | 7482 | 0 | 579220 | 0 | 0 |
| Barbara Mercadante | |||||||||||||
| 182984 | 0 | 24600 | 0 | 388 | 0 | 10740 | 0 | 9532 | 0 | 228244 | 0 | 0 | 0 |
| Christopher Schmidt MD | |||||||||||||
| 871752 | 0 | 217132 | 0 | 360 | 0 | 9800 | 0 | 12006 | 0 | 1111050 | 0 | 0 | 0 |
| Hae Dong Jho MD | |||||||||||||
| 994939 | 0 | 268615 | 0 | 1584 | 0 | 14700 | 0 | 11814 | 0 | 1291652 | 0 | 0 | 0 |
| Donald Whiting MD | |||||||||||||
| 792735 | 0 | 300524 | 0 | 552 | 0 | 9800 | 0 | 12120 | 0 | 1115731 | 0 | 0 | 0 |
| Nicolas Sotereanos MD | |||||||||||||
| 862579 | 0 | 152661 | 0 | 552 | 0 | 10918 | 0 | 12312 | 0 | 1039022 | 0 | 0 | 0 |
| Mark Baratz MD | |||||||||||||
| 867912 | 0 | 300000 | 0 | 552 | 0 | 10785 | 0 | 5758 | 0 | 1185007 | 0 | 0 | 0 |
| David Kiehn | |||||||||||||
| 0 | 451544 | 0 | 90090 | 0 | 1584 | 0 | 579119 | 0 | 12145 | 0 | 1134482 | 0 | 0 |
| Charles Rakaczky | |||||||||||||
| 168809 | 0 | 2545 | 0 | 340 | 0 | 7116 | 0 | 9234 | 0 | 188044 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Additional Compensation Disclosure | Form 990, Schedule J, Page 1 | The following represents additional disclosure for Schedule J, line 4a pertaining to officers and key employees listed in Form 990, Part VII, Section A, Line 1a receiving severance pay during the calendar year ending within the June 30, 2012 fiscal year end: Judy Hlafcsak $259,157 Dawn Gideon $520,867 Christopher Olivia, MD $625,000 Diane Dismukes $166,673 Roy Santarella $117,174 Sanford Kurtz, MD $334,768 Mark Barnhart $125,538 Thomas Albanesi $228,782 The following list represents Officers, Directors or Key Employees of Allegheny Specialty Practice Network listed on Form 990, Part VII who did not serve a full consecutive twelve month tenure during the year ended June 30, 2012 along with the dates served: Mark Barnhart 07-01-2011 - 08-12-2011 Diane Dismukes 07-01-2011 - 10-31-2011 Roy Santarella 07-01-2011 - 11-01-2011 David Kiehn 07-01-2011 - 12-30-2011 Deborah Olszewski 01-31-2012 - 06-30-2012 Matthew Peterson 01-31-2012 - 06-30-2012 |
| Deferred Compensation | Schedule J, Page 2, Column C | Retirement and other deferred compensation reflect amounts accrued to the benefit of the applicable individuals related to qualified pension and severance plans. In this regard, the following individuals have amounts accrued related to future severance payments to be made: Christopher Olivia, MD Roy Santarella Judy Hlafcsak Thomas Albanesi Sanford Kurtz, MD Diane Dismukes Mark Barnhart David Kiehn |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (13 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Subsequent Event - Corporate Affiliation | Form 990 - General Information | West Penn Allegheny Health System, Inc., the sole member of Allegheny Specialty Practice Network has consummated a formal affiliation on April 29, 2013 to establish a regional integrated health care services delivery system. The details of the affiliation are documented in the footnotes to the Audited Financial Statements attached to the IRS Form 990 of West Penn Allegheny Health System, Inc., EIN: 25-0969492. Please refer to the Audited Financial Statements for additional details. |
| Allegheny Specialty Practice Network - Board of Director Independence | Form 990, Page 1, Part I, Line 4 | The appointment of the Allegheny Specialty Practice Network Board of Directors is made by the sole member of the organization, West Penn Allegheny Health System, Inc. The Bylaws of Allegheny Specialty Practice Network provide that the sole member has the exclusive power to fix the number of, and elect, appoint, fill vacancies in and remove, with or without cause, the Directors; and elect and remove, with or without cause, the Chair and Vice Chair of the Board of Directors of the Corporation, and the Secretary and Treasurer of the Corporation. The Board of Directors of the sole member of Allegheny Specialty Practice Network is comprised of a majority of independent Board Members. The Board of Directors of Allegheny Specialty Practice Network consists of two members who have voting rights on matters pertinent to the organization. Of these two members, none are deemed to be independent to the organization. Because of the independence of the Board of Directors of the sole member, and the rights and powers of the sole member to appoint and fix the Board of Directors of Allegheny Specialty Practice Network, we deem that the Board of Directors of Allegheny Specialty Practice Network is in fact controlled by a majority of independent Board Members. |
| Statement of Program Service Accomplishments - Continued | Form 990, Page 2, Part III, Question 4 | INTRODUCTION TO ALLEGHENY SPECIALTY PRACTICE NETWORK (ASPN) ASPN is part of the West Penn Allegheny Health System (WPAHS). Organized in 2000, WPAHS (www.wpahs.org) is comprised of West Penn Allegheny Health System, Inc. (WPAHS, Inc.), Alle-Kiski Medical Center (AKMC), Canonsburg General Hospital (CGH), Allegheny Medical Practice Network (AMPN), Allegheny-Singer Research Institute (ASRI), West Penn Physician Practice Network (WPPPN), West Penn Allegheny Oncology Network (WPAON), Canonsburg General Hospital Ambulance Service, Inc. (CGH Ambulance), Alle-Kiski Medical Center Trust (AKMC Trust), Forbes Health Foundation (FHF), Suburban Health Foundation and The Western Pennsylvania Hospital Foundation (WPHF). ASPN is a Pennsylvania non-profit and non-stock corporation that was formed on June 16, 1999 to provide clinical instruction and teaching services. Consisting primarily of physician specialists, ASPN is the sister organization to the primary care network of AMPN, which in combination, function as the faculty practice plan for WPAHS. ASPN employs full time specialty physicians who teach and provide clinical instruction to third and fourth year medical students from Drexel University College of Medicine. This instruction is provided at the hospitals operated by WPAHS, Inc., AKMC, and CGH. The charitable missions (including clinical and educational activities) of the WPAHS hospitals are carried out via the faculty and staff of ASPN. In keeping with its tradition of innovation and research, the Allegheny General Hospital (AGH) campus of WPAHS, Inc. is an affiliate site for the Philadelphia-based Drexel University College of Medicine, and is currently conducting studies in the neurosciences, human oncology, human genetics, cardiovascular and pulmonary disease, allergy and asthma, orthopaedics and trauma. AGH is also host to the headquarters of the National Surgical Adjuvant Breast and Bowel Project, the nation's largest breast cancer study, which is sponsored by the National Cancer Institute. This research activity is all conducted by ASPN physicians. ASPN consists of over 434 specialty and primary care physicians in the western Pennsylvania community, specializing in anesthesiology, cardiology, emergency medicine, neurosurgery, trauma, orthopaedics, neurology, pediatrics, obstetrics/gynecology, and general and specialty surgery at mulitple practice sites throughout the System's service area. In addition, ASPN physician-employees teach medical students, residents, interns and fellows serving at WPAHS, Inc. Instruction is both classroom-based and clinical-based. Clinical instruction refers to teaching medical knowledge, skills and procedures in the course of rendering medical care to patients. It includes performance of medical services by the physician-employees in the presence of medical students, interns, residents and fellows, and patient care by interns, residents and fellows under the supervision of the physician-employees. MISSION, VISION & VALUES Allegheny Specialty Practice Network is an organization defined by our talented people. We are an organization committed to excellence; an organization with one purpose and one mission. Our purpose is to improve the health of the people in the Western Pennsylvania region. Our mission is to practice medicine, educate and conduct research as an integrated team of physicians, nurses and support professionals who are committed to improving the health of our patients. UNCOMPENSATED CARE To enhance the health status of the community in which it operates and consistent with its tax-exempt status, ASPN provides needed health care services to individuals regardless of their ability to pay for all or part of the services rendered. These services include both inpatient and outpatient services as well as access to an emergency room that is available 24 hours a day. The components of uncompensated care include charity care and unreimbursed costs of Medicaid. ASPN provided uncompensated care at a cost of $23,192,809 in Fiscal 2012. COMMUNITY ASSESSMENT Community Health Improvement Services and Community Benefit Operations include activities intended to improve community health. They extend beyond patient care activities and are subsidized by AMPN. The programs ranged from community health education to free clinics and screenings. AMPN provided the following community health improvement services and community benefit operations during Fiscal 2012 at an estimated cost of $71,629. Community Health Fairs - During the year, ASPN participated in various community health fairs. At these fairs, educational information is presented and ASPN physicians are present to address questions about health issues. Media Appearances - During the year, ASPN participated in various appearances on radio and television programs providing answers to a number of questions from the audience. Volunteering time to free clinics - During the year, ASPN participated in free clinics and food pantries throughout the area such as the North Side Christian Health Center and the Gluten Free Food Pantry. Health Professions Education - ASPN provides health professionals with educational opportunities to advance their careers in healthcare. ASPN provided the following health professions education during Fiscal 2012 at an estimated cost of $4,684,475. Residents, Interns and Fellowship Training - ASPN's physician-employees teach medical students, residents, interns and fellows serving at WPAHS, Inc. facilities. Instruction is both classroom-based and clinical-based. Clinical instruction refers to teaching medical knowledge, skills and procedures in the course of rendering medical care to patients. It includes performance of medical services by the physician-employees in the presence of medical students, interns, residents and fellows, and patient care by interns, residents and fellows under the supervision of the physician-employees. Financial Contributions - ASPN supports the community through cash contributions made at the discretion of ASPN and its directors, benefiting not only the non-profit recipient but ultimately the community as a whole. ASPN made cash contributions totaling $4,075 including the following: Alle-Kiski Medical Center Trust Lower Burrell Volunteer Fire Co Allegheny Heart Institute Pirates Charities Community-Building Activities - Community building activities include activities engaged in for the purpose of improving or protecting the health, future and wellbeing of the community. ASPN participated in the following community building activities during the fiscal year at an estimated cost of $37,696 Retreat for Breast Cancer Survivors - An ASPN physician participated in a retreat for Breast Cancer Survivors. The retreat is for women who have survived cancer. It may be that they are looking for an opportunity to be alone, to get away from their routines, their families, their responsibilities. The ASPN physician was available to participants throughout the retreat. Board and Committee Membership - Several ASPN physicians sit on community advisory boards and councils. The boards and counsels include various foundations and medical advisory boards. |
| Operational Oversight By A Third Party Management Company | Form 990, Page 6, Part VI, Section A, Question 3 | Allegheny Specialty Practice Network (ASPN) is a member of the West Penn Allegheny Health System (System). The System consists of thirteen operational IRC Section 501(c)(3) organizations. The parent organization for ASPN and the other eleven operational IRC Section 501(c)(3) organizations is West Penn Allegheny Health System, Inc. (WPAHS, Inc.). The board of directors of WPAHS, Inc. is comprised of a majority of independent members. Effective September 1, 2011, the board of directors of WPAHS, Inc. engaged Alvarez & Marsal Healthcare Industry Group, LLC (A&M); a healthcare advisory group with extensive expertise in operational and financial turnarounds as well as performance improvement. The engagement assigned an interim Chief Operating Officer and interim Chief Financial Officer under the employment of A&M to oversee the daily operational and financial decisions of ASPN. Effective November 7, 2011 (Effective Date), the board of directors of WPAHS, Inc. further engaged A&M to assign an Interim Chief Executive Officer of the System, Interim Chief Operating Officer of the System and Interim Chief Financial Officer of the System. All individuals appointed to their respective positions are under the employment of A&M and have daily oversight of all matters pertinent to the operation of the System as a whole and all organizations on an independent basis. All interim management personnel under the employment of A&M are responsible to and report to the WPAHS, Inc. board of directors. The term of the engagement is to last one year from the effective date with the option to renew the engagement beyond the initial one year term. During the course of the engagement, the WPAHS, Inc. board of directors upon written notice may cause any individual employed by A&M to be removed from their respective position and replaced by another similarly qualified individual. As of the date of the filing of this tax return, A&M continues to provide management oversight to ASPN and the System under the supervision of the WPAHS, Inc. board of directors. |
| Form 990 Review Process | Form 990, Page 6, Part VI, Section B, Question 11a | Form 990 is prepared internally by an employee of the West Penn Allegheny Health System, Inc. (Health System) Tax Department who is a certified public accountant. The document is then reviewed internally by top management officials of the Health System. A detailed external review is conducted by Health System external tax advisors, who sign the return as preparer. Members of the Audit and Compliance committee of the Health System Board review the Form 990 and recommend changes or accept the document as presented. A copy of the Form 990 is made available to every board member for review prior to filing the document with the Internal Revenue Service. |
| Monitoring and Enforcement of the Conflict of Interest Policy | Form 990, Page 6, Part VI, Section B, Question 12c | Allegheny Specialty Practice Network is a member of the West Penn Allegheny Health System (WPAHS). WPAHS has a corporate compliance department that monitors and oversees compliance with the conflict of interest policy of all organizations in the health system. The following describes the manner in which the corporate compliance department monitors and oversees compliance with the conflict of interest policy for Allegheny Specialty Practice Network as well as the other WPAHS affiliates: Conflict of Interest disclosure forms are completed on an annual basis by all board members, officers, employees who have a title of Manager and above, physicians in leadership roles, Pharmacy and Therapeutic Committee members, all employees of the System's Compliance and Internal Audit Department as well as personnel involved with contracting in the Corporate Purchasing Department. Upon completion of the above disclosure statement by all applicable individuals, a report is generated listing all individuals that have reported a conflict. The System Compliance Officer and General Counsel review the conflicts disclosed. Those that require additional information or clarification receive a letter from the Compliance Officer requesting such. Once received, all additional information is added to the report and again reviewed by the Compliance Officer and General Counsel. Those conflicts that require a mitigation plan are sent to the respective organization's senior management for development of the mitigation plan. The organization's senior management is responsible to discuss the mitigation plan with the individual as needed and monitor compliance with the mitigation plan. Once mitigation is received, a final report is reviewed with the System Executive Compliance Council and finally the Audit & Compliance Committee of the Board. |
| Process Used To Determine Executive Compensation | Form 990, Page 6, Part VI, Section B, Line 15b | The West Penn Allegheny Health Systems (WPAHS) process for determining compensation for executive positions (including officers, key employees and other management positions) within Allegheny Specialty Practice Network is covered by the WPAHS Executive Compensation Policy. This policy was approved by the West Penn Allegheny Health System, Inc. Board of Directors. It is the policy of WPAHS and its Board of Directors to compensate its executives in accordance with the market and in relation to the experience, service and accomplishments of the individual both prior to and during their service with WPAHS. The Compensation Committee of the West Penn Allegheny Health System, Inc. Board of Directors approves the compensation for WPAHS senior executives. The Compensation Committee approves the initial compensation for newly hired senior executives, which shall include all compensation components, including without limitation, base compensation, incentive compensation, deferred compensation, fringe and other benefits, as well as the total compensation. It shall also approve all base compensation adjustments and all incentive compensation awards, as well as material changes to deferred compensation, fringe, or other benefits. The Compensation Committee uses comparability data provided by the System Human Resources Department, which may include industry surveys, expert compensation studies, documented compensation of persons holding similar positions, or other comparable data in approving any executive compensation. The Compensation Committee shall periodically retain the services of an independent compensation consultant to provide an expert opinion report as to the reasonableness of total compensation of Allegheny Specialty Practice Network officers and key employees. Each Compensation Committee member voting on a senior executive's compensation arrangement ensures that he or she has no conflict of interest, including that he or she (a) does not economically benefit from the proposed employment; (b) does not receive compensation subject to the approval of the proposed employee; and (c) has no material financial interest affected by the transaction. The Compensation Committee consists of five independent Board Members of West Penn Allegheny Health System, Inc. All decisions of the Compensation Committee regarding executive compensation matters are documented. |
| Public Availability of Organizational Documents | Form 990, Page 6, Part VI, Section C, Line 19 | Allegheny Specialty Practice Network (ASPN) does not make its governing documents available to the public. ASPN is a member of the West Penn Allegheny Health System (WPAHS). The WPAHS makes available their annual and quarterly financial statements through the use of a dissemination agent. These financial statements are on a consolidated basis with ASPN being one of the consolidated entities. In addition, the WPAHS annual report and quarterly financial results are available on the WPAHS website. WPAHS has adopted a conflict of interest policy that is uniformly applied to all organizations of the health system, including ASPN. A condensed version of this conflict of interest policy is available on the WPAHS website. |
| Officer, Director and Key Employee Hour Allocation | Form 990, Page 7, Part VII, Section A, Column B | Allegheny Specialty Practice Network (ASPN) is part of an integrated healthcare delivery system named West Penn Allegheny Health System. Individuals employed by one organization may be assigned to provide management for an affiliated organization. As such, many individuals play key roles or serve as officers or directors on multiple affiliated organizations. Each individual will be assigned forty hours to the organization of their actual employment. If the individual is employed by one organization and appointed as an officer, director or key employee of affiliated organizations the hour allocation on Form 990, Part VII, Page 7, Column (B) takes various factors into account when attempting to assign hours in a reasonable manner. Thus, it is possible for a single individual to have hours assigned in excess of forty hours per week if all affiliated organization IRS Forms 990 is taken into account. The actual time served for all individuals disclosed in IRS Form 990 can vary based upon the need of the organization. |
| Rental Expense | Form 990, Page 9, Part VIII, Line 6b | Allegheny Specialty Practice Network does not account for rental expenses in a manner that would allow us to reflect the expense as a direct offset to rental income. The components of rental expense are reflected on Form 990, Page 10, Statement of Functional Expenses. |
| Health System Tax Exempt Bond Issuance | Form 990, Page 10, Part X, Line 20 | Allegheny Specialty Practice Network is a member of the West Penn Allegheny Health System obligated group in regards to 2007 Allegheny County Hospital Development Authority tax-exempt bonds. The purpose of the issue of the Allegheny County Hospital Development Authority (ACHDA) Hospital Revenue Bonds, Series 2007 A is to refund the outstanding ACHDA Series 2000A and B Bond Issues, refund the Dauphin County General Authority (DCGA) Series 1992A and B Hospital Bonds, the Pennsylvania Higher Education Facility Authority (PHEFA) Series 1991A Revenue Bonds, the Monroeville Hospital Authority (MHA) Series 1992 and 1995 Revenue Bonds, the funding of a project fund for certain prior and future capital expenditures and to pay the cost of issuing Series 2007A Debt. No internal allocation of debt has been made to Allegheny Specialty Practice Network, however, the organization's assets are security for purposes of this bond issue. |
| Other Changes In Net Assets | Form 990, Page 12, Part XI, Line 5 | The following represents a reconciliation of the other changes in net assets of Allegheny Specialty Practice Network for the year ended June 30, 2012: Net Transfers From Affiliated Organizations $108,149,262 Change in Minimum Pension Liability (17,135,779) Unrealized Loss Reclassification to Equity (187,658) ____________ Other Changes In Net Assets $ 90,825,825 |
| Allegheny Specialty Practice Network - Schedule H Filing Requirements | Schedule A, Part I, Line 3 | Internal Revenue Service Form 990, Schedule H is required to be completed by all organizations that meet the IRS definition of a Hospital and in addition, is required to be licensed, registered or similarly recognized by a state as a Hospital. Allegheny Specialty Practice Network is classified by the Internal Revenue Service as a Hospital under IRC section 170(b)(1)(A)(iii). Allegheny Specialty Practice Network is not required to be licensed, registered or similarly recognized as a Hospital by the State of Pennsylvania. Accordingly, Internal Revenue Service Form 990, Schedule H is not completed by Allegheny Specialty Practice Network. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (15 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| West Penn Allegheny Health System Inc | ||||||||||
| 4800 Friendship Avenue | Pittsburgh | PA | 15224 | 250969492 | Healthcare | PA | 501(c)(3) | 3 | NA | false |
| Allegheny Singer Research Institute | ||||||||||
| 320 East North Avenue | Pittsburgh | PA | 15212 | 251320493 | Sci Research | PA | 501(c)(3) | 4 | NA | false |
| Canonsburg General Hospital | ||||||||||
| 100 Medical Boulevard | Canonsburg | PA | 15317 | 251737079 | Healthcare | PA | 501(c)(3) | 3 | NA | false |
| Allegheny Medical Practice Network | ||||||||||
| 4800 Friendship Avenue | Pittsburgh | PA | 15224 | 251838457 | Healthcare | PA | 501(c)(3) | 3 | NA | false |
| Alle-Kiski Medical Center | ||||||||||
| 1301 Carlisle Street | Natrona Heights | PA | 15065 | 251875178 | Healthcare | PA | 501(c)(3) | 3 | NA | false |
| West Penn Allegheny Oncology Network | ||||||||||
| 4800 Friendship Avenue | Pittsburgh | PA | 15224 | 113683376 | Healthcare | PA | 501(c)(3) | 11-III FL | NA | false |
| West Penn Physician Practice Network | ||||||||||
| 4800 Friendship Avenue | Pittsburgh | PA | 15224 | 251494317 | Healthcare | PA | 501(c)(3) | 9 | NA | false |
| CGH Ambulance Service Inc | ||||||||||
| 100 Medical Boulevard | Canonsburg | PA | 15317 | 232939715 | Emer Response | PA | 501(c)(3) | 9 | NA | false |
| Alle-Kiski Medical Center Trust | ||||||||||
| 1301 Carlisle Street | Natrona Heights | PA | 15065 | 205855753 | Fundraising | PA | 501(c)(3) | 11-I | NA | false |
| Forbes Health Foundation | ||||||||||
| 2570 Haymaker Road | Monroeville | PA | 15146 | 251798379 | Fundraising | PA | 501(c)(3) | 7 | NA | false |
| Suburban Health Foundation | ||||||||||
| 100 South Jackson Avenue | Pittsburgh | PA | 15202 | 251472073 | Fundraising | PA | 501(c)(3) | 11-I | NA | false |
| Western Pennsylvania Hospital Foundation | ||||||||||
| 4800 Friendship Avenue | Pittsburgh | PA | 15224 | 251470766 | Fundraising | PA | 501(c)(3) | 11 - I | NA | false |
| West Allegheny Hospital | ||||||||||
| 100 Medical Boulevard | Canonsburg | PA | 15317 | 251054206 | Inactive | PA | 501(c)(3) | 3 | NA | false |
| Greater Canonsburg Health System | ||||||||||
| 100 Medical Boulevard | Canonsburg | PA | 15317 | 251488089 | Inactive | PA | 501(c)(3) | 11-I | NA | false |
| Canonsburg HealthHospital Foundation | ||||||||||
| 100 Medical Boulevard | Canonsburg | PA | 15317 | 251818505 | Inactive | PA | 501(c)(3) | 11-I | NA | false |
Form990 Schedule R Part IV Form990ScheduleRPartIV (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership | Address Line1AddressForeign/AddressLine1 | CityAddressForeign/City | Province Or StateAddressForeign/ProvinceOrState | CountryAddressForeign/Country | Postal CodeAddressForeign/PostalCode | Legal Domicile Foreign CountryLegalDomicileForeignCountry |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Burn Care Associates | |||||||||||||||||
| 4800 Friendship Avenue | Pittsburgh | PA | 15224 | 232899534 | Healthcare | PA | NA | C Corporation | 0 | 0 | 0.00000 | ||||||
| Medical Center Clinic | |||||||||||||||||
| 4800 Friendship Avenue | Pittsburgh | PA | 15224 | 232894939 | Healthcare | PA | NA | C Corporation | 0 | 0 | 0.00000 | ||||||
| West Penn Corporate Medical Services Inc | |||||||||||||||||
| 4800 Friendship Avenue | Pittsburgh | PA | 15224 | 251437405 | Healthcare | PA | NA | C Corporation | 0 | 0 | 0.00000 | ||||||
| West Penn Neurosurgery | |||||||||||||||||
| 4800 Friendship Avenue | Pittsburgh | PA | 15224 | 251630719 | Inactive | PA | NA | C Corporation | 0 | 0 | 0.00000 | ||||||
| Friendship Insurance Company | |||||||||||||||||
| 980116952 | Insurance | NA | C Corporation | 0 | 0 | 0.00000 | Barclays House Shedden Rd | Grand Cayman | Cayman Islands | CJ | PO Box 1051 | CJ | |||||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | false | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | true | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | true | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | false | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | false | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | false | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | false | SharingOfFacilities |
| Sharing Of Paid Employees | false | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | false | OtherTransferToOtherOrg |
| Other Transfer From Other Org | false | OtherTransferFromOtherOrg |
Form990 Schedule R Part VII Form990ScheduleRPartVII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Transactions with Affiliated Organizations | Identifier |
| Return Reference | Schedule R, Part V, Line 2 | ReturnReference |
| Explanation | Allegheny Specialty Practice Network has chosen not to complete Schedule R, Part V, line 2. The disclosure of this information is only required for organizations listed in Schedule R, Part V, line 2 that are controlled entities within the meaning of section 512(b)(13). No organization listed in Schedule R, Part V, line 2 is a controlled entity within the meaning of section 512(b)(13) for Allegheny Specialty Practice Network. | Explanation |