WEST VIRGINIA UNIVERSITY HOSPITALS INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: WEST VIRGINIA UNIVERSITY HOSPITALS INC (EIN 55-0643304)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-15
IRS object ID: 201113199349308211
Schema version: 2010v3.4
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 L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-15T16:03:34-00:00	Timestamp
Tax Period End Date	2010-12-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2010-01-01	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	3045984085	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	3045984554	Phone
Date Signed	2011-11-08	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	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	616691143	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. 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	5236	TotalNbrEmployees
Total Nbr Volunteers	442	TotalNbrVolunteers
Total Gross UBI	1062169	TotalGrossUBI
Net Unrelated Business Txbl Income	-577989	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	2197517	ContributionsGrantsPriorYear
Contributions Grants Current Year	2752838	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	550239461	ProgramServiceRevenuePriorYear
Program Service Revenue CY	585626424	ProgramServiceRevenueCY
Investment Income Prior Year	-23745543	InvestmentIncomePriorYear
Investment Income Current Year	7163669	InvestmentIncomeCurrentYear
Other Revenue Prior Year	19422379	OtherRevenuePriorYear
Other Revenue Current Year	20788543	OtherRevenueCurrentYear
Total Revenue Prior Year	548113814	TotalRevenuePriorYear
Total Revenue Current Year	616331474	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	130279	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	2714305	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	237877329	SalariesEtcPriorYear
Salaries Etc Current Year	239814720	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1067937	TotalFundrsngExpCurrentYear
Other Expense Prior Year	323960562	OtherExpensePriorYear
Other Expenses Current Year	334500056	OtherExpensesCurrentYear
Total Expenses Prior Year	561968170	TotalExpensesPriorYear
Total Expenses Current Year	577029081	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-13854356	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	39302393	RevenuesLessExpensesCY
Total Assets BOY	648590553	TotalAssetsBOY
Total Assets EOY	700426225	TotalAssetsEOY
Total Liabilities BOY	291071751	TotalLiabilitiesBOY
Total Liabilities EOY	298582912	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	357518802	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	401843313	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	58164288	Expense
Revenue	99112770	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	38848379	Expense
Revenue	64663216	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	35749937	Expense
Revenue	50124161	Revenue
Description	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.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	284335239	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	2714305	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	371726277	TotalOfOtherProgramServiceRev
Total Program Service Expense	417097843	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	false	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	true	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	279	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	5236	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	true	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
States Where Copy Of Return Is Filed	WV	StatesWhereCopyOfReturnIsFiled
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	FormerFormer	Highest Compensated EmployeeHighestCompensatedEmployee
Bruce McClymonds
CEO	052.00	X	X	755703	0	99299
Mary Jo Shanan
CFO/VP Finance	050.00		X	270234	0	15791
Richard King
VP Information Technology	035.00		X	242737	0	17193
Robert Brandfass
VP Legal Services	045.00		X	292292	0	37214
Stephen Tancin
VP Ancillary Services	048.00		X	250728	0	28040
Gary Murdock
VP Planning/Marketing	050.00		X	244998	0	34552
Shane Rine
Former Asst VP Support Services	000.00			106912	0	90	X
Dorothy Oakes
VP Nursing Services	049.00		X	278133	0	28369
Charlotte Bennett
VP Human Resources	047.00		X	233605	0	34398
James P Clements PhD
Chairman	001.00	X	X	0	0	0
Dan Bazzoli
Employee Rep/House Supervisor	042.00	X		82708	0	0
Christopher Colenda MD
Director	001.00	X		0	0	0
MIchael Hurst MD
Director	001.00	X		0	0	0
Bruce Sparks
Director	001.00	X		1625	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	1375	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
Tom Clark MD
Director	001.00	X		0	0	0
Georgia Narsavage PhD
Director	001.00	X		0	0	0
Taylor Troischt
Physician	040.00			224238	0	19508		X
Thomas McNeely
Physician	040.00			177454	0	17158		X
Christine Vaglienti
Associate Litigation Counsel	040.00			178666	0	20584		X
Carol Woodward Game
Pharmacy Director	040.00			163481	0	21150		X
Kimberly Clarke
Director Applications and Data Mgmt	040.00			164331	0	21020		X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	3669220	TotalReportableCompFromOrg
Total Other Compensation	394366	TotalOtherCompensation
Number Individuals GT100 K	130	NumberIndividualsGT100K
Formers Listed	true	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
WVU Medical Corp
PO Box 740	Morgantown	WV	26505	Medical Services	1973856
Trinity Health - Michigan Co-Tenanc
300 West Textile Road	Ann Arbor	MI	48108	Laboratory Fees	1097329
WX LLC
1298 Suncrest Towne Centre	Morgantown	WV	26505	Rent	405185
Associated Regional University Labs
PO Box 27964	Salt Lake City	UT	84127	Laboratory Fees	651142
Cassidy Myers Cogan Voegelin
1413 Eoff St	Wheeling	WV	26003	Legal Services	400000

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	19	NumberOfContractorsGT100K
Federated Campaigns	2294	FederatedCampaigns
Government Grants	259288	GovernmentGrants
All Other Contributions	2491256	AllOtherContributions
Noncash Contributions	109001	NoncashContributions
Total Contributions	2752838	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Patient Service Revenue	900099	583575782	583575782
HealthNet	621910	162749	162749
Tuition	900099	1014158	1014158
Archiving MRI PET Scans	900099	355320	355320
Medical Command Center	900099	198798	198798

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	319617	TotalRevenueColumn
Related Or Exempt Function Income	319617	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	585626424	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	4489179	TotalRevenueColumn
Exclusion	$4,489,179	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	22626	TotalRevenueColumn
Exclusion	$22,626	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	1045000	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	359669	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	685331	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	685331	TotalRevenueColumn
Exclusion	$685,331	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Other	2651864	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	2651864	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	2651864	TotalRevenueColumn
Exclusion	$2,651,864	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
UML Lab Fees	621500	1062169	1062169
Outpatient Pharmacy	900099	11120490		$11,120,490
Cafeteria	900099	5392793		$5,392,793

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2527760	TotalRevenueColumn
Exclusion	$2,527,760	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	20103212	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	616331474	TotalRevenueColumn
Related Or Exempt Function Income	585626424	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	1062169	UnrelatedBusinessRevenue
Exclusion	$26,890,043	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	2714305	Total
Program Services	2714305	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	3917321	Total
Management And General	3917321	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	187223316	Total
Program Services	157315567	ProgramServices
Management And General	29622134	ManagementAndGeneral
Fundraising	285615	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	5722049	Total
Program Services	4718001	ProgramServices
Management And General	1004048	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	27349332	Total
Program Services	22795454	ProgramServices
Management And General	4469386	ManagementAndGeneral
Fundraising	84492	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	15602702	Total
Program Services	12864895	ProgramServices
Management And General	2737807	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	702913	Total
Program Services	702913	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	170221	Total
Management And General	170221	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	125326	Total
Management And General	125326	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

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	3047093	Total
Management And General	3047093	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	69396072	Total
Program Services	10605368	ProgramServices
Management And General	58772704	ManagementAndGeneral
Fundraising	18000	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1330013	Total
Program Services	12792	ProgramServices
Management And General	1198234	ManagementAndGeneral
Fundraising	118987	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	147007128	Total
Program Services	139747651	ProgramServices
Management And General	7192460	ManagementAndGeneral
Fundraising	67017	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	991636	Total
Program Services	487918	ProgramServices
Management And General	502906	ManagementAndGeneral
Fundraising	812	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	6309640	Total
Program Services	249226	ProgramServices
Management And General	6060414	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	810437	Total
Program Services	379907	ProgramServices
Management And General	387281	ManagementAndGeneral
Fundraising	43249	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	4159	Total
Fundraising	4159	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	9254377	Total
Management And General	9254377	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	675174	Total
Management And General	675174	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	38856444	Total
Program Services	17497687	ProgramServices
Management And General	21358757	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2896488	Total
Program Services	1123212	ProgramServices
Management And General	1771146	ManagementAndGeneral
Fundraising	2130	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Provision for Doubtful Accounts	34181435	34181435
Association Dues	876953	105191	534759	237003
Educational Training	597832	526652	71180
Taxes, Licenses Fees	15323499	10826794	4496705
Recruiting	361526	35097	326429

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	1581690	Total
Program Services	207778	ProgramServices
Management And General	1167439	ManagementAndGeneral
Fundraising	206473	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	577029081	Total
Program Services	417097843	ProgramServices
Management And General	158863301	ManagementAndGeneral
Fundraising	1067937	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

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

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	17266552	BOY
EOY	16700627	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	93849197	BOY
EOY	91522451	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	13230974	BOY
EOY	13610306	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	9683368	BOY
EOY	9585115	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	514804796	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	292625293	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	204284918	BOY
EOY	222179503	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	135914576	BOY
EOY	194161333	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	128070000	BOY
EOY	132266000	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	2197995	BOY
EOY	2077273	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	44090373	BOY
EOY	18321017	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	648590553	BOY
EOY	700426225	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	53831348	BOY
EOY	64893568	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	728534	BOY
EOY	650047	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	203216617	BOY
EOY	197612022	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	33295252	BOY
EOY	35427275	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	291071751	BOY
EOY	298582912	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	351310963	BOY
EOY	395415536	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5708054	BOY
EOY	5939116	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	499785	BOY
EOY	488661	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	357518802	BOY
EOY	401843313	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	648590553	BOY
EOY	700426225	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	39302393	ReconcilationRevenueExpenses
Reconcilation Other Changes	5022118	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	$2,185	DirectContactLegislatorsAmount
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	true	OtherActivities
Other Activities	$51,998	OtherActivitiesAmount
Total Lobbying Expenditures IIB	54183	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 2010 the CEO spent 8 hours of time lobbying.
II-B	1i	Per estimates provided by the American Hospital Association, 24.42 of the 2010 dues were to allocated to lobbying expense this totals 15,988. The WV Hospital Association estimates that during 2010, 14.35 of the dues paid should be allocated to lobbying expense this total is 32,010. Fees paid to a public relations company during 2010 that should be allocated to lobbying totaled 4,000.

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Included On FS	false	IncludedOnFS

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	163873616	OtherCostOrOtherBasis
Depreciation	77003058	Depreciation
Book Value	86870558	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2773690	OtherCostOrOtherBasis
Depreciation	372638	Depreciation
Book Value	2401052	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	264368619	OtherCostOrOtherBasis
Depreciation	160692240	Depreciation
Book Value	103676379	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	82725798	OtherCostOrOtherBasis
Depreciation	54557357	Depreciation
Book Value	28168441	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	222179503	TotalOfBookValueLandBuildings

Other Securities OtherSecurities

Field	Value	IRS element (for citing)
Description	Alternative Investments	Description
Book Value	132266000	BookValue
Method Of Valuation	F	MethodOfValuation

Field	Value	IRS element (for citing)
Total Of Book Value Securities	132266000	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (5 entries)

DescriptionDescription	AmountAmount
Self Insured Liability	$24,781,005
Deferred Compensation Plan	$1,063,064
Derivative Financial Instruments	$9,053,763
Due to Related Organizations - Current	$522,545
Due to Related Organizations - Accrued	$6,898

Field	Value	IRS element (for citing)
Total Of Amounts	35427275	TotalOfAmounts
Total Revenue	616331474	TotalRevenue
Total Expenses	577029081	TotalExpenses
Excess Or Deficit For Year	39302393	ExcessOrDeficitForYear
Net Unrealized GL On Investments	11194217	NetUnrealizedGLOnInvestments
Other	-$6,172,100	OtherAmount
Total Adjustments	5022117	TotalAdjustments
Excess Or Deficit Per FS	44324510	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	625789000	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	12680000	NetUnrealizedGainsInvestments
Other Revenues	-3222474	OtherRevenues
Revenue Not Rptd F990	9457526	RevenueNotRptdF990
Revenue Subtotal	616331474	RevenueSubtotal
Total Revenue Per Form990	616331474	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	576256000	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	-773081	OtherExpensesIncluded
Expenses Not Rptd F990	-773081	ExpensesNotRptdF990
Expenses Subtotal	577029081	ExpensesSubtotal
Total Expenses Per Form990	577029081	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 2010.
XI	8	The amount reported on Line 8 consists of 1,628,483 related organziation transfers and 4,543,617 obligation to the West Virginia University School of Medicine under the new Joint Operating Agreement discussed on Schedule O.
XII	2d	The amount reported on line 2d consists of Contributions received totaling 532,048 that were posted to the balance sheet as doanted capital, 359,669 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes, Investment Management fees totaling 3,047,093 that were included in realized gains losses on the financial statements and 2,294 of revenue from a federated campaign that is posted as an offset in an expense account
XII	2d	and a rounding adjustment of 709 due to financial statements being presented with truncated numbers.
XIII	2d	The amount reported on line 2d consists of Unrealized gains 1,917,000 and 2,294 reported on the financial statements in expenses and reclassified to income for Form 990 presentation, Investment Management fees totaling 3,047,093 that were included in realized gains losses on the financial statements, and 359,669 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes and a rounding adjustment of 363 due to financial
XIII	2d	statements being presented with truncated numbers.

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)
Total Community Benefit Expense	15084450	TotalCommunityBenefitExpense
Net Community Benefit Expense	15084450	NetCommunityBenefitExpense
Percent Of Total Expense	0.02780	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	144884839	TotalCommunityBenefitExpense
Direct Offsetting Revenue	124799060	DirectOffsettingRevenue
Net Community Benefit Expense	20085779	NetCommunityBenefitExpense
Percent Of Total Expense	0.03700	PercentOfTotalExpense

Unreimbursed Costs UnreimbursedCosts

Field	Value	IRS element (for citing)
Total Community Benefit Expense	1773282	TotalCommunityBenefitExpense
Direct Offsetting Revenue	1526227	DirectOffsettingRevenue
Net Community Benefit Expense	247055	NetCommunityBenefitExpense
Percent Of Total Expense	0.00050	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Total Community Benefit Expense	161742571	TotalCommunityBenefitExpense
Direct Offsetting Revenue	126325287	DirectOffsettingRevenue
Net Community Benefit Expense	35417284	NetCommunityBenefitExpense
Percent Of Total Expense	0.06530	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	207639	TotalCommunityBenefitExpense
Direct Offsetting Revenue	31215	DirectOffsettingRevenue
Net Community Benefit Expense	176424	NetCommunityBenefitExpense
Percent Of Total Expense	0.00030	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Total Community Benefit Expense	25048580	TotalCommunityBenefitExpense
Direct Offsetting Revenue	10270295	DirectOffsettingRevenue
Net Community Benefit Expense	14778285	NetCommunityBenefitExpense
Percent Of Total Expense	0.02720	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	3976989	TotalCommunityBenefitExpense
Direct Offsetting Revenue	7558	DirectOffsettingRevenue
Net Community Benefit Expense	3969431	NetCommunityBenefitExpense
Percent Of Total Expense	0.00730	PercentOfTotalExpense

Total Other Benefits TotalOtherBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	29233208	TotalCommunityBenefitExpense
Direct Offsetting Revenue	10309068	DirectOffsettingRevenue
Net Community Benefit Expense	18924140	NetCommunityBenefitExpense
Percent Of Total Expense	0.03480	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	190975779	TotalCommunityBenefitExpense
Direct Offsetting Revenue	136634355	DirectOffsettingRevenue
Net Community Benefit Expense	54341424	NetCommunityBenefitExpense
Percent Of Total Expense	0.10010	PercentOfTotalExpense

Physical Improvements And Housing PhysicalImprovementsAndHousing

Field	Value	IRS element (for citing)
Total Community Building Expense	1833	TotalCommunityBuildingExpense
Net Community Building Expense	1833	NetCommunityBuildingExpense

Community Support CommunitySupport

Field	Value	IRS element (for citing)
Total Community Building Expense	12788	TotalCommunityBuildingExpense
Net Community Building Expense	12788	NetCommunityBuildingExpense

Health Improvement Advocacy HealthImprovementAdvocacy

Field	Value	IRS element (for citing)
Total Community Building Expense	20000	TotalCommunityBuildingExpense
Net Community Building Expense	20000	NetCommunityBuildingExpense

Workforce Development WorkforceDevelopment

Field	Value	IRS element (for citing)
Total Community Building Expense	765	TotalCommunityBuildingExpense
Net Community Building Expense	765	NetCommunityBuildingExpense

Other Other

Field	Value	IRS element (for citing)
Total Community Building Expense	612	TotalCommunityBuildingExpense
Direct Offsetting Revenue	7200	DirectOffsettingRevenue
Net Community Building Expense	-6588	NetCommunityBuildingExpense

Total Total

Field	Value	IRS element (for citing)
Total Community Building Expense	35998	TotalCommunityBuildingExpense
Direct Offsetting Revenue	7200	DirectOffsettingRevenue
Net Community Building Expense	28798	NetCommunityBuildingExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	true	BadDebtExpenseReported
Bad Debt Expense	$13,631,556	BadDebtExpenseAmount
Amount Attributable To	1391308	AmountAttributableTo
Amount Reimbursed By Medicare	157339554	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	164445103	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-7105549	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	1Medical 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 (37 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	WVU Hospitals posts a summary of monies spent on community health improvements on our website at www.wvuh.com under general information.
Part I line 7 column f	Total community benefit expense for 2010 is 190,975,779 and is 35.18 of total net expenses. To calculate net expense, bad debt of 34,181,435 was deducted from total expenses of 577,029,081 as shown in Part IX line 25 of the core Form 990, for a net expense of 542,847,646.
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 - SeeSchedule O for Part II descriptive answer.
Part III line 4	Bad Debt Expense at cost was calculated by multiplying bad debt expense of 34,181,435 by our cost to charge ratio of 39.88 derived from Worksheet 2 in the IRS Schedule H instructions for a total of 13,631,556. 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 3,448,736 which we then multiplied by our
Part III line 4	cost to charge ratio of 39.88 for a total of 1,391,308. We feel that at a minimum the estimated bad debt attributable to patients eligible for charity care of 1,391,308 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. 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	WVU Hospitals 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 uncollectible based upon managments assessments of individual accounts. The allowance for doubtful accounts 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 6 164,445,103 was calculated using the total Medicare allowable cost from the Medicare cost report, less Medicare reimbursement of direct GME.
Part III line 8	WVU Hospitals shortfall, 7,105,549, 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 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 taht do not qualify for charity care are charged an amount equal to gross charges regardless of payment method.
Part VI Line 2	The Planning and Marketing Department of West Virginia University Hospitals, Inc. 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 is developing its own community to prioritize health issues and impement strategies to address those issues. The plan will be implemented in late 2011.
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.
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 from the American Medical Association and the U.S. Census Bureau,
Part VI Line 2	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 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.wvuh.com under the Patient and Visitor section. 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 2009 market share for our PSA is 40.5 with 19.01 of those patients covered by Medicaid and 7.86 uninsured. Non-Profit competitors within our PSA include Monongalia General Hospital and Fairmont General Hospital. Non-Profit competitors within our overall services area, including Pennsylvania include Charleston Area Medical Center CAMC and University of Pittsburgh Medical Center UPMC.
Part VI Line 4	Per 2010 U.S. Census information, Monongalia County has a population of 87,016, an average household income of 53,262, and an unemployment rate of 6.2. 21.9 of residents were below teh federal poverty guideline for 2010 FPG 2010. Marion Countys population is 59,214, average household income of 48,006 and unemployment rate of 7.9. 17.1 of Marion County residents fell below FPG 2010. Taylor COunty has a population of 13,834, average household income of 45,672, and unemployment of 7.3.
Part VI Line 4	17.1 of Taylor County residents were below FPG 2010. Preston Countys population is 30,347, with an average household income of 46,584 and an unemployment rate of 7.6. 15.1 of Preston County residents fell below the federal poverty guidelines for 2010.
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 2010 31.7 of West Virginia 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 or greater. Obesity is a major risk factor for cardiovascular disease, certain types of cancer, and Type 2 Diabetes. WVUH participates in many different programs that address obesity throughout West Virginia
Part VI Line 4	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 adn 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. The WVU Heart Institute team uses 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 the PSA allows us to be more aware of the healthcare needs in other areas of West Virginia. Sixteen of the seventeen board members are neither employees nor 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 West Virginia University School of Medicine. WVUH allocates available funding to capital purchases and expanded services to improve patient care, support of medical education at West Virginia University, and research through support of the Mary Babb Randolph Cancer Center. WVU Hospital is responsible for providing educational and clinical facilities primarily for the Universitys Schools of Health, Science, Dentistry and Medicine.
Part VI Line 5	WVUH offers diabetes education to the public. The American Diabetes Association awarded the Diabetes Education Center a three-year certificate of recognition for offering of high quality diabetes self-management education. This certification was re-designated in 2010. The certification ensures that our program meets the national standards for diabetes self-management education programs.
Part VI Line 5	Many WVUH providers and students volunteer their time 1,680 hours of on-site care in 2010 at Milan Puskar Health Right, a community health clinic, which provides care at no cost to uninsured or underinsured low-income residents. 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
Part VI Line 5	year to promote awareness of health risks prevalant in our area.

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (9 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Amount Of Non Cash AssistanceAmountOfNonCashAssistance	Method Of ValuationMethodOfValuation	Description Of Non Cash AssistanceDescriptionOfNonCashAssistance	Purpose Of GrantPurposeOfGrant
United Way
278-C Spruce St	Morgantown	WV	26505	550462065	501c3	26250	5221	FMV	Education, Planning, Training, Board Meetings	Support
WVU Foundation
1 Waterfront Place	Morgantown	WV	26507	556017181	501c3	2610663				Support
American Heart Assocaition
PO Box 12110	Charleston	WV	25304	135613797	501c3	5000				Support
Morgantown Board of Parks & Recreation Commission
PO Box 590	Morgantown	WV	26507		501c3	20000				Support
Monongalia County Habitiat for Humanity
209 Greenbag Road	Morgantown	WV	26501	550701426	501c3	5000				Support
WVU Childrens Hospital
PO Box 8200	Morgantown	WV	26506	550643304	501c3	5500				Support
WV Center For Nursing
1018 Kanawha Blvd East	Charleston	WV	25301	203711601	115	5000				Support
Sundale Nursing Home
800 JD Anderson Drive	Morgantown	WV	26505	550421569	501c3	5000				Support
Friends of University Hospital
PO Box 8075	Morgantown	WV	26506	556011282	501c3	7734				Support

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	22	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	11	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
Bruce McClymonds
550484	110081	95138	78399	20900	855002	75595
Mary Jo Shanan
235551	27527	7156	15680	111	286025
Richard King
194901	23996	23840		17193	259930
Robert Brandfass
250453	23836	18003	16933	20281	329506	15145
Stephen Tancin
211089	27135	12504	6265	21775	278768	4830
Gary Murdock
214404	27588	3006	14560	19992	279550	660
Shane Rine
67122	8143	31647		90	107002
Dorothy Oakes
219276	40400	18457	14700	13669	306502	14619
Charlotte Bennett
191125	25614	16866	12950	21448	268003	12137
Taylor Troischt
224238				19508	243746
Thomas McNeely
172814	538	4102		17158	194612
Christine Vaglienti
168751	9915			20584	199250
Carol Woodward Game
152922	10559			21150	184631
Kimberly Clarke
152194	11595	542		21020	185351

Form990 Schedule J Part III Form990ScheduleJPartIII (10 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
I	4b	During 2010, 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	4b	Bruce McClymonds - 457F vestings -7,731 CAA 78,399 received a vesting from CAA of 68,224 included in 2010 form W-2 box 5.
I	4b	Steve Tancin - CAA 6,265 Received a CAA Vesting of 4,830 included in 2010 form W-2 box 5.
I	4b	Gary Murdock - CAA - 14,560 received a CAA Vesting of 660 included in 2010 form W-2 box 5.
I	4b	Robert Bradfass - CAA 13,546 WVUH portion, 3,387 WVUHS parent company portion, vestings of 12,116 3,029 respectively.
I	4b	Charlotte Bennett - CAA 12,950, vestings of 12,137.
I	4b	Dorothy Oakes - CAA 14,700, vestings of 14,619.
I	4b	Mary Jo Shahan - CAA 15,680.
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 2010 to govern this practice, one is being developed for 2011. These are included in the Form 990 compensation, and they have been approved by the Board. This amount was also included in 2010 form W-2 Box 5 as taxable compensation.
I	4a	Shane Rine received severance payments totaling 107,002 during 2010 in accordance with an agreement between Mr. Rine and WVUH.

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	23951029	2003 Series A - Refund a portion of 1993 Series Bonds	false	false	false
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 equipping of hospital facilities	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

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Amount Retired	3800000	AmountRetired
Total Proceeds	23951029	TotalProceeds
Issuance Costs From Proceeds	178527	IssuanceCostsFromProceeds
Credit Enhancement	533198	CreditEnhancement
Other Spent Proceeds	23239304	OtherSpentProceeds
Year Of Subst Completion	1988	YearOfSubstCompletion
Current Refunding	true	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Bond Counsel Routinely EngagedBondCounselRoutinelyEngaged	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs
false	false	true	false	true	0.00001	0.00001	0.00002	false
false	false	true	false	true	0.00001	0.00001	0.00002	false
false	false	true	true	true	0.00010	0.00001	0.00011	false
false	false	true	false	true	0.00001	0.00000	0.00001	false

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Exception To RebateExceptionToRebate	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated
(no name)
false	false	false	false	false	false
UBS
false	true	true	false	false	false	0000000030.000000000000	true	false
(no name)
false	false	false	false	false	false
MLCS
false	true	true	false	false	false	0000000030.000000000000	true	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	956622YG3	2008-09-17	34350881	2008 Series E - Refund 2005 Series A Bonds	false	false	false
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	956622YX6	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 UHC refunding	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Total Proceeds	34369757	TotalProceeds
Amount In Reserve Fund	3453965	AmountInReserveFund
Issuance Costs From Proceeds	390793	IssuanceCostsFromProceeds
Other Spent Proceeds	30538355	OtherSpentProceeds
Year Of Subst Completion	2008	YearOfSubstCompletion
Current Refunding	true	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

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

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Form8038 T FiledForm8038TFiled	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Exception To RebateExceptionToRebate	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated
(no name)
false	false	false	false	false	false
UBS
false	true	true	false	false	false	0000000030.000000000000	true	false
(no name)
false	true	false	false	false	false
(no name)
false	false	false	false	false	false

Schedule K IRS990ScheduleK

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV

Name Of Interested Person NameOfInterestedPerson

Field	Value	IRS element (for citing)
Name Person	Donna Laurie	NamePerson

Field	Value	IRS element (for citing)
Relationship	Family member of David Laurie, Board Member	Relationship
Amount Of Transaction	12054	AmountOfTransaction
Description Of Transaction	Compensation	DescriptionOfTransaction
Sharing Of Revenues	false	SharingOfRevenues

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	7	NumberOfContributions
Noncash Contribs Rptd F990	109001	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

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (33 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 approved by 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 2010.
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 VI	4	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 VI	4	UHA and WVUH believe that greater integration will lead to a more complete and timely consideration of the best interest of the patients, students, and education programs in the decision-making process and provide comprehensive understanding of the financial impact of decision making across all departments and activities associated with Healthcare provided by WVUH and UHA.
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 146,264 in 2010. 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, 5,022,118 is made up of Unrealized Gains on Investments of 11,194,218 less related organization capitalization transfers of 1,628,483 and obligation to the West Virginia University School of Medicine of 4,543,617 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 is reporting bond allocations issued to it 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 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 D, 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 D, 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 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 reserach agreements for all hospitals involved in the issunace.
Form 990		Schedule K, Part III, Line 7 All columns - While no policy was put in place during 2010, management is in the process of working with bond council to impliment a post-issuance complinace policy for the year 2012.
Form 990		Schedule K, Part I, Line D, Column f 2nd Schedule K -The purpose of the 2009 Series C Bonds was to a refund 2008 Series C Bonds and b fund capital renovations and improvements for hospital facilities owned by City Hospital and WVUH. The portion of the 2009 C Bonds used to refund the 2008 Series C Bonds was allocated to United Health Center and is reported on the tax return of such taxpayer.
Form 990		Schedule K, Part II, Line 7, Column A, B, C - Bond issuance costs reported on Form 8038 for the September 4, 2003 issuance equal 961,817, of which a 178,527 was allocated to 2003 Series A Bonds, b 195,743 was allocated to 2003 Series B Bonds, c 290,199 was allocated to 2003 Series C Bonds and d 297,348 was allocated to 2003 Series D Bonds.
Form 990		Schedule K, Part II, Line 8, Column A, B, C - Total credit enhancement costs reported on Form 8038 for the September 4, 2003 issuance equal 4,681,150, of which a 533,198 was allocated to 2003 Series A Bonds, b 584,618 was allocated to 2003 Series B Bonds, c 1,581,201 was allocated to 2003 Series C Bonds and d 1,982,133 was allocated to 2003 Series D Bonds.
Form 990		Schedule K, Part II, Line 7, Column D - Bond issuance costs reported on Form 8038 for the August 29, 2008 issuance equal 1,040,256, of which a 535,000 was allocated to the 2008 Series A Bonds and the 2008 Series B Bonds, which are reported by United Hospital Center, b 350,000 was allocated to 2003 Series C Bonds, which were refunded by the 2009 Series C Bonds and c 155,265 was allocated to 2008 Series D Bonds.
Form 990		Schedule K, Part II, Line 8, Column D - Credit enhancement costs reported on Form 8038 for the August 29, 2008 issuance equals 27,427, all of which was allocated to 2008 Series D Bonds, consistent with the amount identified above.
Form 990		Schedule K, Part II, Line 7, Column B C 2nd Schedule K - Bond issuance costs reported for the February 26, 2009 issuance equal 738,882, of which a 496,524 was allocated to 2009 Series A Bonds and b 242,358 was allocated to 2009 Series B Bonds.
Form 990		Schedule K, Part II, Line 8, Column B C 2nd Schedule K - Credit enhancement costs reported on Form 8038 for the February 26, 2009 issuance equal 660,355, of which a 442,892 was allocated to 2009 Series A Bonds and b 217,463 was allocated to 2009 Series B Bonds.
Form 990		Schedule K, Part II, Line 7, Column D 2nd Schedule K - Bond issuance costs reported on Form 8038 for the December 17, 2009 issuance equal 1,237,133, of which a 663,475 was allocated to WVUH for the 2009 Series C Bonds and b 573,658 was allocated to United Hospital Center and is reported on the tax return of such taxpayer.
Form 990		Schedule K, Part II, Line 10, Column A 2nd Schedule K - The difference between the total issue price reported on Line 3 for the 2008 E Bonds of 34,350,881 varies from the total of Lines 4 through 12 by 18,876. This variance consists of investment proceeds from debt service reserve fund equal to 18,876.
Form 990		Schedule K, Part II, Line 10, Column C 2nd Schedule K - The difference between the total issue price reported on line 3 for the 2009 B Bonds of 22,385,000 varies from the sum of Lines 4 through 12 by 58,558. This variance is due to a the transfer of 53,652 due to overfunding of costs of issuance fund, which was subsequently transferred to the project fund for capital expenditures that had not been expended as of the end of fiscal year 2009 and b 4,906 in investment proceeds received by WVUH in 2009.
Form 990		Schedule K, Part II, Line 10, Column D 2nd Schedule K - The difference between the total issue price reported on Line 3 for the 2009 C Bonds of 31,894,128 varies from the sum of Lines 4 through 12 by 137,455. This variance is due to overfunding of refunding escrow fund, which was subsequently transferred to the project fund for capital expenditures that had not been expended as of the end of fiscal year 2009.
Form 990		Schedule K, Part II, Line 13, Column B 2nd Schedule K - The 2009 Series B Bonds were issued on February 26, 2009 and the final allocation of the capital expenditures was not substantially complete as of the end of fiscal year 2010.
Form 990		Schedule K, Part II, Line 13, Column C 2nd Schedule K- The 2009 Series C Bonds were issued on December 17, 2009 and the final allocation of the capital expenditures was not substantially complete as of the end of fiscal year 2010.
Form 990		Schedule K Part III, Line 3c, All Columns - Prior to each bond issuance, WVUH, City Hospital, City Hospital Foundation and Jefferson Memorial Hospital engage bond counsel to review management and services contracts, leases and research agreements in anticipation of such bond issuance.
Form 990		Schedule K, Part III, Line 4, All Columns - Although the series of bonds are separately reported on Part I and Part II of this Schedule K, private use calculations were completed based on the total amount of the issuance, as reported to the IRS.
Form 990		Schedule K, Part III, LIne 7, All Columns - WV United Health System is in the process of creating and implimenting a post-issuance compliance policy for all System entities, this policy will be put in place during 2011.
Form 990 Part III Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 32,069,048, Grants and allocations 0, Revenue 50,045,537 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.
Form 990 Part III Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 22,862,059, Grants and allocations 0, Revenue 42,882,293 Cardiology - The WVU Heart Institutes cardiac team uses the most current diagnostic procedures to detect and evaluate mild to life-threatening heart problems in our new, state-of-the-art facility. WVU Heart Institute uses a 64-Slice CT Scanner to provide detailed images of the hearts anatomy and coronary circulation. Our pediatric cardiologists offer world-class experience and compassionate care. We provide diagnostic and treatment services for all forms of congential heart defects, arrhythmias, acquired heart disease, hypercholesterolemia, and cardiomyopathies.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (13 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
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	N/A	false
City Hospital Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550383321	Patient Care	WV	501c3	3	N/A	false
Jefferson Memorial Hospital
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550359755	Patient Care	WV	501c3	3	N/A	false
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	N/A	false
United Summit Center
6 Hospital Plaza	Clarksburg	WV	26301	550752788	Behavioral Health	WV	501c3	3	N/A	false
United Hospital Center Inc
327 Medical Park Drive	Bridgeport	WV	26330	550525724	Patient Care	WV	501c3	3	N/A	false
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	N/A	false
Healthnet Inc
419 Brooks Street	Charleston	WV	25301	550681969	Support	WV	501c3	11a	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	Direct Controlling Entity NADirectControllingEntityNA	Type Of EntityTypeOfEntity
Allied Health Services Inc
PO Box 782	Morgantown	WV	26507	550652017	Medical Lab	WV	N/A	C Corp
West Virginia United Insurance Services Inc
1000 Technology Drive Suite 2320	Fairmont	WV	26554	550756055	Provider Network	WV	N/A	C Corp
WVUH-East Enterprises Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550653982	Medical Equip.	WV	N/A	C Corp

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	false	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	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 (4 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
Allied Health Services Inc
j	165241	Cost
Allied Health Services Inc
l	1677192	Cost
Allied Health Services Inc
k	1321494	Cost
Allied Health Services Inc
a	26664	Cost