WEST VIRGINIA UNIVERSITY HOSPITALS INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: WEST VIRGINIA UNIVERSITY HOSPITALS INC (EIN 55-0643304)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-11-15
IRS object ID: 201213209349303066
Schema version: 2011v1.2
Source: Download XML · Original 990 at ProPublica

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

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

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-15T11:09:40-00:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	550643304	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	3045984410	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	Bruce McClymonds	Name
Title	PresidentCEO	Title
Phone	3045984355	Phone
Date Signed	2012-10-26	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

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	Bruce McClymonds PresidentCEO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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	657057105	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	www.wvuh.com	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1984	YearFormation
State Legal Domicile	WV	StateLegalDomicile
Activity Or Mission Description	WVU Hospitals exists to provide a quality healthcare system, including tertiary services, to the citizens of WV and the surrounding region. 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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	17	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	14	NbrIndependentVotingMembers
Total Nbr Employees	5726	TotalNbrEmployees
Total Nbr Volunteers	466	TotalNbrVolunteers
Total Gross UBI	1177537	TotalGrossUBI
Net Unrelated Business Txbl Income	-943032	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	2752838	ContributionsGrantsPriorYear
Contributions Grants Current Year	2774324	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	585626424	ProgramServiceRevenuePriorYear
Program Service Revenue CY	618056381	ProgramServiceRevenueCY
Investment Income Prior Year	7163669	InvestmentIncomePriorYear
Investment Income Current Year	1110137	InvestmentIncomeCurrentYear
Other Revenue Prior Year	20788543	OtherRevenuePriorYear
Other Revenue Current Year	28909787	OtherRevenueCurrentYear
Total Revenue Prior Year	616331474	TotalRevenuePriorYear
Total Revenue Current Year	650850629	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	2714305	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	2637284	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	239814720	SalariesEtcPriorYear
Salaries Etc Current Year	251009958	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1047863	TotalFundrsngExpCurrentYear
Other Expense Prior Year	334500056	OtherExpensePriorYear
Other Expenses Current Year	358876449	OtherExpensesCurrentYear
Total Expenses Prior Year	577029081	TotalExpensesPriorYear
Total Expenses Current Year	612523691	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	39302393	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	38326938	RevenuesLessExpensesCY
Total Assets BOY	700426225	TotalAssetsBOY
Total Assets EOY	745488408	TotalAssetsEOY
Total Liabilities BOY	298582912	TotalLiabilitiesBOY
Total Liabilities EOY	333563897	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	401843313	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	411924511	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	70095549	Expense
Revenue	107189360	Revenue
Description	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.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	44014901	Expense
Revenue	65245058	Revenue
Description	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.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	41965851	Expense
Revenue	56433941	Revenue
Description	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.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	278774526	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	2637284	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	389188022	TotalOfOtherProgramServiceRev
Total Program Service Expense	434850827	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	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	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	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	true	Hospital
Financial Stmt Attached	true	FinancialStmtAttached
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
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	true	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	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	271	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	5726	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
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	17	NbrVotingGoverningBodyMembers
Number Independent Voting Members	14	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	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Mary Jo Shahan CFO	NamePerson
Telephone Number	3045984554	TelephoneNumber

Address US AddressUS

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

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (30 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Bruce McClymonds
CEO	052.00	X	X	1003840	0	118428
Mary Jo Shanan
CFO/VP Finance	050.00		X	323916	0	20086
Richard King
VP Information Technology	035.00		X	183271	78545	34526
Robert Brandfass
VP Legal Services	045.00		X	47462	11865	2539
Stephen Tancin
VP Ancillary Services	048.00		X	264295	0	30580
Gary Murdock
VP Planning/Marketing	050.00		X	275567	0	37805
Melanie Davies
VP of Corporate Compliance	025.00		X	0	147845	10640
Dorothy Oakes
VP Nursing Services	049.00		X	274270	0	31026
Charlotte Bennett
VP Human Resources	047.00		X	268674	0	36805
James P Clements PhD
Chairman	001.00	X	X	0	0	0
Dan Bazzoli
Employee Rep/House Supervisor	042.00	X		80333	0	1665
Christopher Colenda MD
Director	001.00	X		0	0	0
Michael Hurst MD
Director	001.00	X		0	287792	32377
Bruce Sparks
Director	001.00	X		0	0	0
Tom Heywood
Director	001.00	X		0	0	0
Narvel Weese
Director	001.00	X		0	0	0
Art Ross MD
Director	001.00	X		0	0	0
Julie Smith MD
Director	001.00	X		0	0	0
Bill Stone
Treasurer	001.00	X	X	0	0	0
J David Laurie
Secretary	001.00	X	X	0	0	0
Walter Washington
Director	001.00	X		0	0	0
Robert Walker MD
Director	001.00	X		0	0	0
Cleo Mathews
Director	001.00	X		0	0	0
Diane Lewis
Director	001.00	X		0	0	0
Georgia Narsavage PhD
Director	001.00	X	X	0	0	0
Taylor Troischt
Physician	040.00			244112	0	21014	X
Thomas McNeely
Physician	040.00			176820	0	19296	X
Christine Vaglienti
Associate Litigation Counsel	040.00			184528	0	22194	X
Carol Woodward Game
Pharmacy Director	040.00			175194	0	23404	X
David Flynn
Pharmacy Director	040.00			175670	0	22582	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	3677952	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	526047	TotalReportableCompFrmRltdOrgs
Total Other Compensation	464967	TotalOtherCompensation
Number Individuals GT100 K	146	NumberIndividualsGT100K
Formers Listed	false	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
WVU Medical Corp
PO Box 740	Morgantown	WV	26505	Medical Services	2392703
The Chartis Group
20 Bow Street	Cohasset	MA	02025	Consulting	1002105
Wilson Frame Benninger and Metheny
151 Walnut Street	Morgantown	WV	26505	Legal Fees	1325000
Associated Regional University Labs
PO Box 27964	Salt Lake City	UT	84127	Laboratory Fees	891176
Simplexgrinnell LP
50 Technology Drive	Westminster	MA	01441	Fire Alarm Maintenance Service	986383

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	32	NumberOfContractorsGT100K
Federated Campaigns	1212	FederatedCampaigns
Government Grants	78893	GovernmentGrants
All Other Contributions	2694219	AllOtherContributions
Noncash Contributions	230931	NoncashContributions
Total Contributions	2774324	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Patient Service Revenue	900099	616237719	616237719
Family House	900099	162387	162387
Tuition	900099	1004140	1004140
Archiving MRI PET Scans	900099	340339	340339
Medical Command Center	900099	182051	182051

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	129745	TotalRevenueColumn
Related Or Exempt Function Income	129745	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	618056381	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	6501601	TotalRevenueColumn
Exclusion	$6,501,601	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	48097	TotalRevenueColumn
Exclusion	$48,097	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	1044535	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	766915	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	277620	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	277620	TotalRevenueColumn
Exclusion	$277,620	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	5439561	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-5439561	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-5439561	TotalRevenueColumn
Exclusion	-$5,439,561	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
UML Lab Fees	621500	1177537	1177537
Outpatient Pharmacy	900099	13571993		$13,571,993
Cafeteria	900099	5441245		$5,441,245

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	8441392	TotalRevenueColumn
Exclusion	$8,441,392	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	28632167	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	650850629	TotalRevenueColumn
Related Or Exempt Function Income	618056381	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	1177537	UnrelatedBusinessRevenue
Exclusion	$28,842,387	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	2637284	Total
Program Services	2637284	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	3182707	Total
Management And General	3182707	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	198547128	Total
Program Services	164513892	ProgramServices
Management And General	33771661	ManagementAndGeneral
Fundraising	261575	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	5788794	Total
Program Services	4728360	ProgramServices
Management And General	1060434	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	27673535	Total
Program Services	22799815	ProgramServices
Management And General	4800106	ManagementAndGeneral
Fundraising	73614	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	15817794	Total
Program Services	12920173	ProgramServices
Management And General	2897621	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	963228	Total
Program Services	963228	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	593298	Total
Management And General	593298	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	153520	Total
Management And General	153520	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	83061	Total
Management And General	83061	ManagementAndGeneral

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	3381588	Total
Management And General	3381588	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	72599412	Total
Program Services	12611652	ProgramServices
Management And General	59979560	ManagementAndGeneral
Fundraising	8200	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	906574	Total
Program Services	14488	ProgramServices
Management And General	766555	ManagementAndGeneral
Fundraising	125531	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	153423076	Total
Program Services	145024278	ProgramServices
Management And General	8309456	ManagementAndGeneral
Fundraising	89342	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1027733	Total
Program Services	517811	ProgramServices
Management And General	509818	ManagementAndGeneral
Fundraising	104	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	6266370	Total
Program Services	258978	ProgramServices
Management And General	6007392	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	1039748	Total
Program Services	429454	ProgramServices
Management And General	583172	ManagementAndGeneral
Fundraising	27122	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	4490	Total
Fundraising	4490	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	10024804	Total
Management And General	10024804	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	8576472	Total
Management And General	8576472	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	38876563	Total
Program Services	16959456	ProgramServices
Management And General	21917107	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	3736568	Total
Program Services	1148426	ProgramServices
Management And General	2586008	ManagementAndGeneral
Fundraising	2134	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Provision for Doubtful Accounts	35675688	35675688
Association Dues	1099770	144496	686131	269143
Educational Training	624800	521321	103479
Taxes, Licenses Fees	17309003	12154245	5154758

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2510683	Total
Program Services	827782	ProgramServices
Management And General	1496293	ManagementAndGeneral
Fundraising	186608	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	612523691	Total
Program Services	434850827	ProgramServices
Management And General	176625001	ManagementAndGeneral
Fundraising	1047863	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	2600	BOY
EOY	3800	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	16700627	BOY
EOY	2939081	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	91522451	BOY
EOY	102736736	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	13610306	BOY
EOY	12839144	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	9585115	BOY
EOY	9350590	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	526242973	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	312376356	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	222179503	BOY
EOY	213866617	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	194161333	BOY
EOY	254271875	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	132266000	BOY
EOY	126477000	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	2077273	BOY
EOY	2321136	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	18321017	BOY
EOY	20682429	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	700426225	BOY
EOY	745488408	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	64893568	BOY
EOY	74767040	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	650047	BOY
EOY	654372	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	197612022	BOY
EOY	217319513	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	35427275	BOY
EOY	40822972	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	298582912	BOY
EOY	333563897	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	395415536	BOY
EOY	405496734	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5939116	BOY
EOY	5939116	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	488661	BOY
EOY	488661	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	401843313	BOY
EOY	411924511	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	700426225	BOY
EOY	745488408	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	38326938	ReconcilationRevenueExpenses
Reconcilation Other Changes	-28245740	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
Public Support Pertcentage170	0.00000	PublicSupportPertcentage170
Public Support Percentage509	0.00000	PublicSupportPercentage509
Investment Income Percentage	0.00000	InvestmentIncomePercentage

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	Volunteers
Paid Staff Or Management	true	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	true	DirectContactLegislators
Direct Contact Legislators	$1,639	DirectContactLegislatorsAmount
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	true	OtherActivities
Other Activities	$81,422	OtherActivitiesAmount
Total Lobbying Expenditures IIB	83061	TotalLobbyingExpendituresIIB
Not Described In501c3	false	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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 2011 the CEO spent 6 hours of time lobbying.
II-B	1i	Per estimates provided by the American Hospital Association, 24.6 of the 2011 dues were to allocated to lobbying expense this totals 16,574. The WV Hospital Association estimates that during 2011, 14.83 of the dues paid should be allocated to lobbying expense this total is 34,748. Fees paid to a public relations company during 2011 that should be allocated to lobbying totaled 30,100.

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1063073	OtherCostOrOtherBasis
Book Value	1063073	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	165343176	OtherCostOrOtherBasis
Depreciation	78668862	Depreciation
Book Value	86674314	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2773690	OtherCostOrOtherBasis
Depreciation	605334	Depreciation
Book Value	2168356	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	272057127	OtherCostOrOtherBasis
Depreciation	167753475	Depreciation
Book Value	104303652	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	85005907	OtherCostOrOtherBasis
Depreciation	65348685	Depreciation
Book Value	19657222	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	213866617	TotalOfBookValueLandBuildings

Other Securities OtherSecurities

Field	Value	IRS element (for citing)
Description	Alternative Investments	Description
Book Value	126477000	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	126477000	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
Self Insured Liability	$24,181,663
Deferred Compensation Plan	$967,671
Derivative Financial Instruments	$14,746,206
Due to Related Organizations - Current	$834,203
Due to Related Organizations - Accrued	$93,229

Field	Value	IRS element (for citing)
Total Of Amounts	40822972	TotalOfAmounts
Total Revenue	650850629	TotalRevenue
Total Expenses	612523691	TotalExpenses
Excess Or Deficit For Year	38326938	ExcessOrDeficitForYear
Net Unrealized GL On Investments	-21816191	NetUnrealizedGLOnInvestments
Other	-$6,429,549	OtherAmount
Total Adjustments	-28245740	TotalAdjustments
Excess Or Deficit Per FS	10081198	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	664206911	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	15999958	NetUnrealizedGainsInvestments
Other Revenues	1321160	OtherRevenues
Revenue Not Rptd F990	17321118	RevenueNotRptdF990
Revenue Subtotal	646885793	RevenueSubtotal
Investment Expenses Not Included	3381588	InvestmentExpensesNotIncluded
Other Revenues Not Included	583248	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	3964836	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	650850629	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	615831665	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	6689562	OtherExpensesIncluded
Expenses Not Rptd F990	6689562	ExpensesNotRptdF990
Expenses Subtotal	609142103	ExpensesSubtotal
Investment Expenses Not Included2	3381588	InvestmentExpensesNotIncluded2
Expenses Not Rptd On Fin Stmt	3381588	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	612523691	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (6 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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. There were no tax uncertainties that met the recognition threshold in 2011.
XI	8	The amount reported on Line 8 consists of 1,278,487 related organziation transfers and 7,708,036 obligation to the West Virginia University School of Medicine under the Joint Operating Agreement discussed on Schedule O.
XII	2d	The amount reported on line 2d consists of 766,915 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes, and 1,212 of revenue from a federated campaign that is posted as an offset in an expense account,
XII	2d	reimbursement from WVU Foundation for renovation and improvement expense reported as contribution revenue of 6,771, Loss on refinancing of debt not included as revenue on the 990 562,230 and a rounding adjustment of 2 due to financial statements being presented with truncated numbers.
XII	4b	The amount reported on line 4b consists of Contributions received totaling 583,248 that were posted to the balance sheet as donated capital.
XIII	2d	The amount reported on line 2d consists of Unrealized gains 5,923,863 and 1,212 reported on the financial statements in expenses and reclassified to income for Form 990 presentation, and 766,915 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes and 4 rounding adjustment.

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	true	CharityCarePolicy
Written Policy	true	WrittenPolicy
Policy Applied To All Hospitals	X	PolicyAppliedToAllHospitals
FPG Reference Free Care	true	FPGReferenceFreeCare
Pcent200	X	Pcent200
FPG Reference Discounted Care	false	FPGReferenceDiscountedCare
Free Disc Care Medically Indigent	true	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	true	AmountsBudgetedForCharityCare
Expenses Exceeded Budget	true	ExpensesExceededBudget
Unable To Provide Care	false	UnableToProvideCare
Annual Community Benefit Report	true	AnnualCommunityBenefitReport
Report Publically Available	true	ReportPublicallyAvailable

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Persons Served	10325	PersonsServed
Total Community Benefit Expense	15896693	TotalCommunityBenefitExpense
Net Community Benefit Expense	15896693	NetCommunityBenefitExpense
Percent Of Total Expense	0.02760	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Persons Served	110172	PersonsServed
Total Community Benefit Expense	155297099	TotalCommunityBenefitExpense
Direct Offsetting Revenue	132229019	DirectOffsettingRevenue
Net Community Benefit Expense	23068080	NetCommunityBenefitExpense
Percent Of Total Expense	0.04000	PercentOfTotalExpense

Unreimbursed Costs UnreimbursedCosts

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2358293	TotalCommunityBenefitExpense
Direct Offsetting Revenue	2244863	DirectOffsettingRevenue
Net Community Benefit Expense	113430	NetCommunityBenefitExpense
Percent Of Total Expense	0.00020	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Persons Served	120497	PersonsServed
Total Community Benefit Expense	173552085	TotalCommunityBenefitExpense
Direct Offsetting Revenue	134473882	DirectOffsettingRevenue
Net Community Benefit Expense	39078203	NetCommunityBenefitExpense
Percent Of Total Expense	0.06780	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	228176	TotalCommunityBenefitExpense
Direct Offsetting Revenue	12150	DirectOffsettingRevenue
Net Community Benefit Expense	216026	NetCommunityBenefitExpense
Percent Of Total Expense	0.00040	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Total Community Benefit Expense	25735454	TotalCommunityBenefitExpense
Direct Offsetting Revenue	11417647	DirectOffsettingRevenue
Net Community Benefit Expense	14317807	NetCommunityBenefitExpense
Percent Of Total Expense	0.02480	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	3435368	TotalCommunityBenefitExpense
Net Community Benefit Expense	3435368	NetCommunityBenefitExpense
Percent Of Total Expense	0.00600	PercentOfTotalExpense

Total Other Benefits TotalOtherBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	29398998	TotalCommunityBenefitExpense
Direct Offsetting Revenue	11429797	DirectOffsettingRevenue
Net Community Benefit Expense	17969201	NetCommunityBenefitExpense
Percent Of Total Expense	0.03120	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Persons Served	120497	PersonsServed
Total Community Benefit Expense	202951083	TotalCommunityBenefitExpense
Direct Offsetting Revenue	145903679	DirectOffsettingRevenue
Net Community Benefit Expense	57047404	NetCommunityBenefitExpense
Percent Of Total Expense	0.09900	PercentOfTotalExpense

Physical Improvements And Housing PhysicalImprovementsAndHousing

Field	Value	IRS element (for citing)
Total Community Building Expense	5167	TotalCommunityBuildingExpense
Net Community Building Expense	5167	NetCommunityBuildingExpense

Community Support CommunitySupport

Field	Value	IRS element (for citing)
Total Community Building Expense	11905	TotalCommunityBuildingExpense
Net Community Building Expense	11905	NetCommunityBuildingExpense

Health Improvement Advocacy HealthImprovementAdvocacy

Field	Value	IRS element (for citing)
Total Community Building Expense	26000	TotalCommunityBuildingExpense
Net Community Building Expense	26000	NetCommunityBuildingExpense

Workforce Development WorkforceDevelopment

Field	Value	IRS element (for citing)
Total Community Building Expense	2845	TotalCommunityBuildingExpense
Net Community Building Expense	2845	NetCommunityBuildingExpense

Other Other

Field	Value	IRS element (for citing)
Total Community Building Expense	1240	TotalCommunityBuildingExpense
Direct Offsetting Revenue	6800	DirectOffsettingRevenue
Net Community Building Expense	-5560	NetCommunityBuildingExpense

Total Total

Field	Value	IRS element (for citing)
Total Community Building Expense	47157	TotalCommunityBuildingExpense
Direct Offsetting Revenue	6800	DirectOffsettingRevenue
Net Community Building Expense	40357	NetCommunityBuildingExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	true	BadDebtExpenseReported
Bad Debt Expense	$13,656,653	BadDebtExpenseAmount
Amount Attributable To	1013325	AmountAttributableTo
Amount Reimbursed By Medicare	167480478	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	172984417	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-5503939	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Other	X	Other

Field	Value	IRS element (for citing)
Written Debt Collection Policy	true	WrittenDebtCollectionPolicy
Provision For Charity Care	false	ProvisionForCharityCare
Number Of Hospital Facilities	1	NumberOfHospitalFacilities

Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA

Field	Value	IRS element (for citing)
Facility Number	1	FacilityNumber

Name Name

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

Address Address

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)
Licensed Hospital	X	LicensedHospital
General Medical And Surgical	X	GeneralMedicalAndSurgical
Childrens Hospital	X	ChildrensHospital
Teaching Hospital	X	TeachingHospital
Er24 Hours	X	Er24Hours

Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB (2 entries)

Hospital Facility NumberHospitalFacilityNumber
Chestnut Ridge Center
1
Cheat Lake Physicians
2

Form990 Schedule H Part V Section C Form990ScheduleHPartVSectionC

Field	Value	IRS element (for citing)
Number Of Other Facilities	2	NumberOfOtherFacilities

Other Facilities OtherFacilities (2 entries)

Address Line1Address/AddressLine1	CityAddress/City	StateAddress/State	ZIP CodeAddress/ZIPCode	Facility TypeFacilityType
Chestnut Ridge Center
930 Chestnut Ridge Road	Morgantown	WV	26505	0
Cheat Lake Physicians
608 Cheat Road	Morgantown	WV	26508	Behavioral Health Facility

Form990 Schedule H Part VI Form990ScheduleHPartVI (47 entries)

IdentifierIdentifier	ExplanationExplanation
Part I line 3c	WVU Hospital WVUH uses 200 Federal Poverty Guideline FPG to determine free care eligibilty. 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 2011 is 202,951,083 and is 35.18 of total net expenses. To calculate net expense, bad debt of 35,675,688 was deducted from total expenses of 612,523,691 as shown in Part IX line 25 of the core Form 990, for a net expense of 576,848,003.
Part I line 7	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 - WVUH participates in the Brain Under Construction Zone program, which is a program that helps ensure that all children are ready physically, mentally, developmentally, emotionally and socially for kindergarten. 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,
Part II	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. Some 2011 projects include Dorseys Knob Playground which WVUH is helping to fund.
Part II	The playground will be erected in 2012. Movies on the Mon - WVUH supports these free outdoor movies, which are held at a local park on most Fridays each summer. Camp Sponsor - WVUH sponsors BOPARC camps that promote physical activity to area kids. WVUH healthcare professionals are often guest speakers.
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 4	Bad Debt Expense at cost was calculated by multiplying bad debt expense of 35,675,688 by our cost to charge ratio of 38.28 derived from Worksheet 2 in the IRS Schedule H instructions for a total of 13,656,653. 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 2,647,139 which we then multiplied by our
Part III line 4	cost to charge ratio of 38.28 for a total of 1,013,325. We feel that at a minimum the estimated bad debt attributable to patients eligible for charity care of 1,013,325 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 4	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 Accounts receivable, 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. The allowance for doubtful collections is estimated based upon a periodic review of the accounts receivable aging, payor classification, and application of historical write-off percentages.
Part III line 4	WVUH grants credit without collateral to its patients, most of whom are local residents and are insured under third-party payor agreements, primarily with Medicare, Medicaid, and various commercial insurance companies. WVUH maintains allowances for potential credit losses and such losses have historically been within managements expectation.
Part III line 8	The amount reported in Part III Line 6 172,984,417 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, 5,503,939, 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. The policy does not yet address collection practices to be followed for patients who are known to qualify for charity care or financial assistance.
Part V	Line 10 - 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.
Part V	Line 13g - WVUH also has brochures available at all registration areas explaining our financial assistance policy.
Part V	Line 19d - 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.
Part V	Line 21 - All patients are charged an amount equal to gross charges regardless of payment method.
Part VI Line 2	The Planning and Marketing Department of WVUH engaged Lifton Associates, LLC to prepare a community health needs assessment, undertaken jointly with Monongalia General Hospital, during the summer and fall of 2010. The report was issued in January 2011, WVUH posted the report on our website www.wvuhealthcare.com and shared it with community leaders along with the Monongalia County Health Department. The 2011 report calls for a broad based committee to be formed.
Part VI Line 2	The committee is meeting, and WVUH is participating. As a result of the assessment, our community action plan includes working with a group of leaders in the community to prioritize health issues and implement strategies to address those issues. Impacting diabetes and obesity is the focus of that group. WVUH has dozens of programs focused on these issues and that group will be looking into expanding or emphasizing these programs.
Part VI Line 2	WVUH Planning and Marketing tracks needs throughout the year to determine if changes in the community warrant an immediate reaction from WVUH. The 2011 report issued by Lifton Associates, LLC notes some specialty care needs - we continue to work on recruiting and expanding our facilities to meet those needs. It is a large part of our current plan.
Part VI Line 2	WVUH considers several components in determining the health services needs of the communities it serves. The Primary Service Area PSA for WVUH includes Monongalia County, WV, Marion County, WV, Taylor County, WV and Preston County, WV. WVUH utilizes various resources to determine community needs including outside consultants, collaboration with various departments, and statistical measures including physician-to-population ratios
Part VI Line 2	from the American Medical Association and the U.S. Census Bureau, physician availability in the entire service area, and general health risks for our community from clinical diagnosis information gathered by the West Virginia Health Care Authority and Thomson Reuters Market Planner Plus.
Part VI Line 2	Once all the data is gathered to determine where residents of West Virginia are going for care, and what types of services they are receiving, an assessment can then be made based on physician distribution and population estimates to determine where WVUH could deploy physicians and services to better care for residents of our Primary Service Area and other surrounding areas.
Part VI Line 2	Furthermore, in accordance with the mission and values of WVUH, it is important to mention that this information is compiled to be a guide to help provide a quality health care system, including tertiary services, to the citizens of West Virginia and the surrounding area. Equally important, WVUH is committed by law and philosophy to be the primary clinical site for the education and research programs of the West Virginia University Health Sciences Center. Per Board of Directors action 12-14-01
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 2011 market share for our PSA is 41.9 with 18.23 of those patients covered by Medicaid and 7.85 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 2011 U.S. Census information, Monongalia County has a population of 93,794, an average household income of 47,901, and an unemployment rate of 5.0. 21.0 of residents were below the federal poverty guideline for 2011 FPG 2011. Marion Countys population is 57,713, average household income of 43,772 and unemployment of 6.5. 16.8 of Marion county residents fell below FPG 2011.
Part VI Line 4	Taylor County has a population of 14,270, average household income of 42,933, and unemployment of 6.9. 15.8 of Taylor County residents were below FPG 2011. Preston Countys population is 30,709, with an average household income of 43,982, and an unemployment rate of 6.3. 13.9 of Preston County residents fell below the Federal Poverty Guideline for 2011.
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 2011 32.5 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 ten of the seventeen members living in or around Morgantown, WV. The seven 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 not 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 822 hours of on-site care in 2011 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.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (7 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
United Way
278-C Spruce St	Morgantown	WV	26505	550462065	501c3	30430	Support
WVU Foundation
1 Waterfront Place	Morgantown	WV	26507	556017181	501c3	2514996	Support
Greater Morgantown CVB
709 Beechurst Ave	Morgantown	WV	26505	550658922	501c6	5000	Support
American Heart Association
PO Box 12110	Charleston	WV	25304	135613797	501c3	5000	Support
Morgantown Board of Parks & Recreation Commission
PO Box 590	Morgantown	WV	26507		501c3	26000	Support
WV Center For Nursing
1018 Kanawha Blvd East	Charleston	WV	25301	203711601	115	5000	Support
Mainstreet Morgantown
210 High Street	Morgantown	WV	26505	311129585	501c3	15000	Support

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	6	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	I	Identifier
Return Reference	2	ReturnReference
Explanation	WVU Hospitals provides cash contributions to various charitable organziations that support education, healthcare, or community building activities. WVUH does not monitor the use of grants after awarded.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Written Policy Re T And E Expenses	false	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Independent Consultant	X	IndependentConsultant
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	true	SeverancePayment
Supplemental Nonqual Retire Plan	true	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 (14 entries)

Base Compensation Filing OrgBaseCompensationFilingOrg	Bonus Filing OrgBonusFilingOrg	Other Compensation Filing OrgOtherCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Related OrgsTotalCompensationRelatedOrgs
Bruce McClymonds
564617	122737	316486	94693	23735	1122268	99949
Mary Jo Shanan
264866	42000	17050	17010	3076	344002	9895
Richard King
148040	17689	17542	10094	14074	207439		63446	7581	7518	4326	6032	88903
Stephen Tancin
218009	32548	13738	6685	23895	294875	5964
Gary Murdock
221787	26000	27780	15050	22755	313372	25434
Melanie Davies
							126072	10404	11369	10640		158485
Dorothy Oakes
223387	26670	24213	15050	15976	305296	20525
Charlotte Bennett
206670	25345	36659	13510	23295	305479	18570
Michael Hurst MD
							262371	25421		32377	3410	323579
Taylor Troischt
162153		81959		21014	265126
Thomas McNeely
172952	502	3366		19296	196116
Christine Vaglienti
170061	12147	2320		22194	206722
Carol Woodward Game
161833	13261	100		23404	198598
David Flynn
160286	13308	2076		22582	198252

Form990 Schedule J Part III Form990ScheduleJPartIII (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
I	1a	Gross up payments are made to pay the taxes on the life insurance premiums and personal use of the company vehicle for the CEO. While there was no formal written policy in place during 2011 to govern this practice, however one has been implemented in 2012. These are included in the Form 990 compensation, and they have been approved by the Board. This amount was also included in 2011 form W-2 Box 5 as taxable compensation.
I	4b	During 2011, certain individuals reported in Part VII participated in a nonqualified retirement plan. The following is a list of those individuals, plan types and amounts.
I	1a	Bruce McClymonds - 457F vestings -7,815 CAA 94,693 received a vesting from CAA of 92,134 included in 2011 form W-2 box 5. Steve Tancin - CAA 6,685 Received a CAA Vesting of 5,964 included in 2011 form W-2 box 5.
I	1a	Gary Murdock - CAA - 15,050 received a CAA Vesting of 25,434. Charlotte Bennett - CAA 13,510, vestings of 18,570. Dorothy Oakes - CAA 15,050, vestings of 20,525. Mary Jo Shahan - CAA 17,010, vestings 9,895. Melanie Davies - CAA 10,640 from related organization. Rich King - CAA 10,094. All of the above amounts are properly reported on the form W-2 for 2011.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
West Virginia Hospital Finance Authority
621256910	956622US1	2003-09-04	26260771	2003 Series B - Refund a portion of 1993 Series Bonds	false	false	false
West Virginia Hospital Finance Authority
621256910	956622US1	2003-09-04	45750000	2003 Series D - Fund renovation and 1993 Series Bonds	false	false	false
West Virginia Hospital Finance Authority
621256910	956622YG3	2008-08-29	27115000	2008 Series D - Refund the 2005 Series B Bonds	false	false	false
West Virginia Hospital Finance Authority
621256910	956622YG3	2008-09-17	34350881	2008 Series E - Refund 2005 Series A Bonds	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Capitalized InterestCapitalizedInterest	Capital ExpendituresCapitalExpenditures	Amount In Reserve FundAmountInReserveFund
3950000	26260771	195743	584618	25480410	1988	true	false	true	true
	45750000	297348	1982133		2006	false	false	true	true	3100032	40397844
	27115000	155265	27427	26935308	2008	true	false	true	true
	34369757	390793		30538355	2008	true		true	true			3453965

Form990 Schedule K Part III Form990ScheduleKPartIII (3 entries)

Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Engage Bond Counsel ContractsEngageBondCounselContracts	Any Research AgreementsAnyResearchAgreements	Engage Bond Counsel ResearchEngageBondCounselResearch	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs
false	false	true	true	true	true	0.00001	0.00001	0.00002	false
false	false	true	true	false		0.00001	0.00001	0.00002	false
false	true	true	true	false		0.00001	0.00000	0.00001	false

Form990 Schedule K Part IV Form990ScheduleKPartIV (3 entries)

Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Exception To RebateExceptionToRebate
UBS
false	true	false	0000000004.500000000000	true	false	false	false	false
(no name)
false	false	false				false	false	false
MLCS
false	true	true	0000000026.750000000000	false	false	false	false	false

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
West Virginia Hospital Finance Authority
621256910	956622YW8	2009-02-26	45590000	2009 Series A - Refund 2003 C Bonds	false	false	false
West Virginia Hospital Finance Authority
621256910	956622YW8	2009-02-26	22385000	2009 Series B - Fund improvements and renovations at East Hospitals	false	false	false
West Virginia Hospital Finance Authority
621256910	956622D27	2009-12-17	31894128	2009 Series C - Fund improvements at WVUH East Hospitals	false	false	false
West Virginia Hospital Finance Authority
621256910	956622D35	2011-03-01	16355146	2011 Series B - Fund improvements at WVUH	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Total ProceedsTotalProceeds	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Capital ExpendituresCapitalExpenditures	Amount UnspentAmountUnspent
45590000	496524	442892	44838386	2006	true	false	true	true
22385000	242357	217463			false	false	false	true	20093978	1831202
31894128	619411				false	false	false	true	29021063	2390815
16355146	159871		668532					true		15526743

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Engage Bond Counsel ContractsEngageBondCounselContracts	Any Research AgreementsAnyResearchAgreements	Engage Bond Counsel ResearchEngageBondCounselResearch	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs
false	false	true	true	true	true	0.00001	0.00000	0.00001	false
false	true	true	true	false		0.00001	0.00000	0.00001	false
false	false	true	true	true	true	0.00001	0.00000	0.00001	false
false	false	false		false		0.00001	0.00001	0.00002	false

Form990 Schedule K Part IV Form990ScheduleKPartIV (3 entries)

Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Exception To RebateExceptionToRebate
UBS
false	true	true	0000000027.170000000000	false	false	false	false	false
(no name)
false	true	false				false	false	false
(no name)
false	true	false				false	false	false

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Issuer EINIssuerEIN	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
West Virginia Hospital Finance Authority
621256910	2011-06-30	28520000	2011D - Refund 1998 Bonds	false	false	false
West Virginia Hospital Finance Authority
621256910	2011-06-30	16345000	2011E - Fund construction upgrades at WVUH and CHI	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Other Spent ProceedsOtherSpentProceeds	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Capital ExpendituresCapitalExpenditures	Amount UnspentAmountUnspent
930054	28520000	138528	28381472	true	false	true	true
	16345000	64499		false	false	false	true	788820	15491681

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	true	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	true	MngmentCntrctBondFinancdPrprty
Engage Bond Counsel Contracts	true	EngageBondCounselContracts
Any Research Agreements	true	AnyResearchAgreements
Engage Bond Counsel Research	true	EngageBondCounselResearch
Prcntge Prvt Business Use By Others	0.00001	PrcntgePrvtBusinessUseByOthers
Percentage Of Prvt Business Re UBI	0.00001	PercentageOfPrvtBusinessReUBI
Total Private Business Use	0.00002	TotalPrivateBusinessUse
Post Issuance Compliance Procdrs	false	PostIssuanceComplianceProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Exception To RebateExceptionToRebate
false	false	false	false	false	false
false	false	false	false	false	false

Schedule K IRS990ScheduleK

Schedule M IRS990ScheduleM

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Description	Medical Equipment	Description
Number Of Contributions	14	NumberOfContributions
Noncash Contribs Rptd F990	230931	NoncashContribsRptdF990
Method Of Determining Revenues	Cost	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII

Field	Value	IRS element (for citing)
Identifier	I	Identifier
Return Reference	25	ReturnReference
Explanation	The number reported on line 25 represents the number of items received. 6 Patient Chairs, 2 Software donations, 1 Omnibed, 2 Vein Viewers, 1 Bronchofiber Video Scope, 1 Doernbecher Crib, and 1 Bone Density System.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (22 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990 Part VI	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	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 Audit Committee. After being presented to the audit committee, it is provided to all Board members for comments before being signed and submitted to the IRS.
Form 990 Part VI	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 given to the audit committee which is responsible for the ongoing monitoring of these responses. Any identified conflicts are reviewed by the Ethics Committee, the Ethics Committee makes a recommendation related to resolution or disciplinary actions. The recommendations are then provided to the President and/or Board of WVUH to accept, adopt, or institute. Nothing of concern has been brought to the Ethics Committee for review in 2011.
Form 990 Part VI	15ab	The compensation of all executives 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	19	The WV Healthcare Authority publishes the annual financial statements of WVUH in the local newspapers. All other financial and governing documents are available upon request at the WVUH Administration Office during normal business hours.
Form 990 Part VII		Melanie Davies is the VP of Corporate Compliance for WVU Healthcare, a joint venture between WVUH and WVU Medical Corporation WVUMC. In her role Melanie worked 50 hours a week with approximately 50 of her time dedicated to each entity. Michael Hurst is a member of the WVUH board of directors, he receives a salary from WVUMC for his role as a physician working approximately 40 hours a week for WVUMC.
Form 990 Part VI	4	In 2010 West Virginia University Hospitals, Inc, WVUH West Virginia University Medical Corporation d/b/a University Health Associates UHA, WV United Health System WVUHS, and WVU Board of Governors on behalf of West Virginia University and its School of Medicine WVUSM have entered into a Joint Operating Agreement in order to strengthen their support of the WVUSM and its faculty in their pursuit of educating and training the next generation of physicians and of conducting research that advances the science of medicine and its benefits to patients, the state of West Virginia, and the nation. UHA and WVUH therefore entered into a Joint Operating Agreement in order to further integrate their mission and purpose, management, clinical activities, economic and financial activities, and identities, so as to function as a single strategic and economic unit.
Form 990 Part VII	1a	WV United Health System WVUHS reimburses WVUH for a portion of Richard King and Robert Brandfass salaries and benefits as part of a shared employee agreement. WVUHS reimbursed WVUH 101,276 in 2011. The average numbers of hours per week reported for WVUH are only the hours for WVUH, average hours for WVUHS are reported on their Form 990.
Form 990 Part XI	5	The Amount shown on line 5, 28,245,740 is made up of Unrealized Loss on Investments of 21,816,191, related organization capitalization transfers of 1,278,487 and obligation to the West Virginia University School of Medicine of 7,708,036 under the Joint Operating Agreement.
Form 990		Schedule K - 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 City Hospital 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		Schedule K - 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.
Form 990		Schedule K, Part I, Line B, Column e - The 2008 Series D Bonds issue price 27,115,000, CUSIP number 956622YG3 were issued collectively with 2008 Series A Bonds issue price 46,420,000, CUSIP 956622YE8, 2008 Series B Bonds issue price 46,765,000, CUSIP number 956622YD0 and 2008 Series C Bonds issue price 60,725,000, CUSIP number 956622YF5 totaling 181,025,000 total issue price for all four reported on Form 8038 for August 29, 2008 issuance. 2008 Series A Bonds and 2008 Series B Bonds were allocated to United Health Center and will be reported on their Schedule K. 2008 Series C Bonds were refunded on December 19, 2009 by the 2009 Series C Bonds, which are reported on Schedule K 2nd Schedule K Part I, Line D, column e of this tax return.
Form 990		Schedule K, Part 1, Line C, Column e 2nd Schedule K - The 2009 C Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH and City Hospital issue price - 31,894,128 and United Hospital Center 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 2nd Schedule, Part I, Line D of this return. The United Hospital Center allocated portion of the 2009 Series C Bonds is reported on the tax return filed by such taxpayer.
Form 990		Schedule K, Part I, Line D, Column e 2nd Schedule K - The 2011 Series B Bonds issue price 41,000,000, CUSIP number 956622D35 were issued collectively with 2011 Series A Bonds issue price 50,000,000, CUSIP 956622D35 totaling 91,000,000 total issue price for all four reported on Form 8038 for March 1, 2011 issuance. The full 2011 Series A Bonds and 24,644,854 of the 2011 Series B Bonds were allocated to Camden-Clark Medical Center and will be reported on their Schedule K.
Form 990		Schedule K, Part I, Line AB, Column e 3rd Schedule K - The 2011 Series D Bonds issue price 28,940,000 were issued collectively with 2011 Series E Bonds issue price 16,530,000 totaling 44,865,000 total issue price for both reported on Form 8038 for June 30, 2011 issuance. These bonds were issued by BBT therefore there is no CUSIP number assigned.
Form 990		Schedule K, Part III, Line 3c All columns - Prior to each bond issuance the West Virginia United Health System engages bond council to review all managment and service contracts, leases and research agreements for all hospitals involved in the issuance.
Form 990		Schedule K, Part III, Line 7 All columns - While no policy was put in place during 2011, management is in the process of working with bond council to implement a post-issuance compliance policy for the year 2012. A formal written policy and procedure has been presented to the board for approval in 2012 and will be approved before 2012 year end.
Form 990		Schedule K, Part V, The policy referenced in Part III Line 7 will include written procedures to ensure timely identification of violations of federal tax requirements and timely correction of an identified violations through use of the voluntary closing agreement program.
Form 990 Part III Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 34,351,060, Grants and allocations 0, Revenue 43,969,943 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. Every member of the orthopedics team is committed to providing friendly, efficient, and respectful care. Our services include treatment for spine and joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors.
Form 990 Part III Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 33,948,598, Grants and allocations 0, Revenue 46,002,028 Neurosurgery - WVUs Neurosurgeons provide advanced care to adults and children with disorders of the brain, carotid, and vertebral arteries pituitary gland, spine and spinal cord, cranial and spinal nerves, and autonomic nervous system. Expert treatment is given for spinal degenerative disease, herniated discs, spinal stenosis, neoplasm, and trauma. Our faculty includes skilled surgeons at the forefront of new techniques in skull-based surgery, advanced stroke care, epilepsy surgery, pediatric neurosurgery, neuro-oncology, pain, and functional disorders.
Form 990 Part III Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 210,474,868, Grants and allocations 2,637,284, Revenue 299,216,051 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Pediatrics, Cardiology, Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, and Family Medicine.
		Form 990, Part III, Line 4d Program Service Expenses 34,351,060, Grants and allocations 0, Revenue 43,969,943 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. Every member of the orthopedics team is committed to providing friendly, efficient, and respectful care. Our services include treatment for spine and joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors. Form 990, Part III, Line 4d Program Service Expenses 33,948,598, Grants and allocations 0, Revenue 46,002,028 Neurosurgery - WVUs Neurosurgeons provide advanced care to adults and children with disorders of the brain, carotid, and vertebral arteries pituitary gland, spine and spinal cord, cranial and spinal nerves, and autonomic nervous system. Expert treatment is given for spinal degenerative disease, herniated discs, spinal stenosis, neoplasm, and trauma. Our faculty includes skilled surgeons at the forefront of new techniques in skull-based surgery, advanced stroke care, epilepsy surgery, pediatric neurosurgery, neuro-oncology, pain, and functional disorders. Form 990, Part III, Line 4d Program Service Expenses 210,474,868, Grants and allocations 2,637,284, Revenue 299,216,051 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Pediatrics, Cardiology, Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, 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 Audit Committee. After being presented to the audit committee, it is provided to all Board members for comments before being signed and submitted to the IRS. 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 given to the audit committee which is responsible for the ongoing monitoring of these responses. Any identified conflicts are reviewed by the Ethics Committee, the Ethics Committee makes a recommendation related to resolution or disciplinary actions. The recommendations are then provided to the President and/or Board of WVUH to accept, adopt, or institute. Nothing of concern has been brought to the Ethics Committee for review in 2011. Form 990 Part VI Section B Line 15ab The compensation of all executives 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 are available upon request at the WVUH Administration Office during normal business hours. Form 990 Part VII Melanie Davies is the VP of Corporate Compliance for WVU Healthcare, a joint venture between WVUH and WVU Medical Corporation WVUMC. In her role Melanie worked 50 hours a week with approximately 50 of her time dedicated to each entity. Michael Hurst is a member of the WVUH board of directors, he receives a salary from WVUMC for his role as a physician working approximately 40 hours a week for WVUMC. Form 990 Part VI Section A Line 4 In 2010 West Virginia University Hospitals, Inc, WVUH West Virginia University Medical Corporation d/b/a University Health Associates UHA, WV United Health System WVUHS, and WVU Board of Governors on behalf of West Virginia University and its School of Medicine WVUSM have entered into a Joint Operating Agreement in order to strengthen their support of the WVUSM and its faculty in their pursuit of educating and training the next generation of physicians and of conducting research that advances the science of medicine and its benefits to patients, the state of West Virginia, and the nation. UHA and WVUH therefore entered into a Joint Operating Agreement in order to further integrate their mission and purpose, management, clinical activities, economic and financial activities, and identities, so as to function as a single strategic and economic unit. Form 990 Part VII Section A Line 1a WV United Health System WVUHS reimburses WVUH for a portion of Richard King and Robert Brandfass salaries and benefits as part of a shared employee agreement. WVUHS reimbursed WVUH 101,276 in 2011. The average numbers of hours per week reported for WVUH are only the hours for WVUH, average hours for WVUHS are reported on their Form 990. Form 990 Part XI Line 5 The Amount shown on line 5, 28,245,740 is made up of Unrealized Loss on Investments of 21,816,191, related organization capitalization transfers of 1,278,487 and obligation to the West Virginia University School of Medicine of 7,708,036 under the Joint Operating Agreement. Form 990 Schedule K - 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 City Hospital 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 Schedule K - 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. Form 990 Schedule K, Part I, Line B, Column e - The 2008 Series D Bonds issue price 27,115,000, CUSIP number 956622YG3 were issued collectively with 2008 Series A Bonds issue price 46,420,000, CUSIP 956622YE8, 2008 Series B Bonds issue price 46,765,000, CUSIP number 956622YD0 and 2008 Series C Bonds issue price 60,725,000, CUSIP number 956622YF5 totaling 181,025,000 total issue price for all four reported on Form 8038 for August 29, 2008 issuance. 2008 Series A Bonds and 2008 Series B Bonds were allocated to United Health Center and will be reported on their Schedule K. 2008 Series C Bonds were refunded on December 19, 2009 by the 2009 Series C Bonds, which are reported on Schedule K 2nd Schedule K Part I, Line D, column e of this tax return. Form 990 Schedule K, Part 1, Line C, Column e 2nd Schedule K - The 2009 C Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH and City Hospital issue price - 31,894,128 and United Hospital Center 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 2nd Schedule, Part I, Line D of this return. The United Hospital Center allocated portion of the 2009 Series C Bonds is reported on the tax return filed by such taxpayer. Form 990 Schedule K, Part I, Line D, Column e 2nd Schedule K - The 2011 Series B Bonds issue price 41,000,000, CUSIP number 956622D35 were issued collectively with 2011 Series A Bonds issue price 50,000,000, CUSIP 956622D35 totaling 91,000,000 total issue price for all four reported on Form 8038 f

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (18 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg	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		true	WVU Hospitals Inc
City Hospital Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550383321	Patient Care	WV	501c3	3		true	WVUH-East Inc
Jefferson Memorial Hospital
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550359755	Patient Care	WV	501c3	3		true	WVUH-East Inc
City Hospital 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
WVUH-East Services Corp
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	311118076	Hospital Services/Support	WV	501c3	3		true	WVUH-East Inc
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		true	WV United Health System
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
WVU Health Care Cooperative
PO Box 8059	Morgantown	WV	26506	550650441	Support	WV	501c3	11a		true	WV United Health System
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		true	WV United Health System
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

Form990 Schedule R Part IV Form990ScheduleRPartIV (3 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	Percentage OwnershipPercentageOwnership
Allied Health Services Inc
PO Box 782	Morgantown	WV	26507	550652017	Medical Lab	WV	WV United Health System	C Corp	-301353	1.00000
West Virginia United Insurance Services Inc
1000 Technology Drive Suite 2320	Fairmont	WV	26554	550756055	Provider Network	WV	WV United Health System	C Corp	-5878	1.00000
WVUH-East Enterprises Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550653982	Medical Equip.	WV	WVUH-East Inc	C Corp	70009	1.00000

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	true	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	true	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	true	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	true	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	true	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	true	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	true	OtherTransferToOtherOrg
Other Transfer From Other Org	true	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
West Virginia University Hospitals East Inc
d	923729	Cost
Allied Health Services
a	46876	FMV