Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1e · Government grants (contributions)

  $1,180,033

• 1f · All other contributions, gifts and grants

  $67,207

• 2a · Program service revenue: Patient Services

  total $388,335,963 · related or exempt $388,335,963

• 2b · Program service revenue: Family Pharmacy

  total $24,013,520 · related or exempt $24,013,520

• 2c · Program service revenue: 340B Program Revenue

  total $9,523,689 · related or exempt $9,523,689

• 2d · Program service revenue: Laboratory Revenues

  total $317,222 · related or exempt $317,222

• 3 · Investment income

  total $418,775 · excluded $418,775

• 6a · Gross rents

  real property $768,150

• 6b · Less rental expenses

  real property $675,598

• 6c · Rental income or loss

  real property $92,552

• 6d · Net rental income or loss

  total $92,552 · excluded $92,552

• 7a · Gross sales of assets other than inventory

  other assets $35,267

• 7b · Less cost or other basis and sales expenses

  other assets $11,728

• 7c · Gain or loss

  other assets $23,539

• 7d · Net gain or loss

  total $23,539 · excluded $23,539

• 11a · Other revenue: Cafeteria Income

  total $1,387,963 · excluded $1,387,963

• 11b · Other revenue: Intercompany Revenue

  total $157,893 · excluded $157,893

• 11c · Other revenue: Rebate Revenue

  total $157,593 · excluded $157,593

• 11d · All other revenue

  total $132,983 · related or exempt $132,983

• 11e · Other revenue, total

  $1,836,432

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $171,711 · program services $171,711

• 2 · Grants to domestic individuals

  total $15,000 · program services $15,000

• 3 · Grants to foreign organizations and individuals

  total $0

• 4 · Benefits paid to or for members

  total $0

• 5 · Compensation of officers, directors and key employees

  total $4,750,170 · program services $1,652,032 · management and general $3,098,138

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $105,151,094 · program services $97,308,252 · management and general $7,842,842

• 8 · Pension plan contributions

  total $4,118,921 · program services $4,015,227 · management and general $103,694

• 9 · Other employee benefits

  total $17,759,239 · program services $16,558,151 · management and general $1,201,088

• 10 · Payroll taxes

  total $8,667,742 · program services $8,021,246 · management and general $646,496

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $1,653,981 · program services $140,000 · management and general $1,513,981

• 11c · Fees: accounting

  total $202,996 · management and general $202,996

• 11d · Fees: lobbying

  total $25,471 · program services $25,471

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $48,153,538 · program services $45,562,756 · management and general $2,590,782

• 12 · Advertising and promotion

  total $612,506 · program services $4,461 · management and general $608,045

• 13 · Office expenses

  total $17,374,627 · program services $13,218,389 · management and general $4,156,238

• 14 · Information technology

  total $358,630 · program services $241,465 · management and general $117,165

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $6,164,323 · program services $5,327,712 · management and general $836,611

• 17 · Travel

  total $1,915,266 · program services $1,847,379 · management and general $67,887

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $0

• 20 · Interest

  total $6,294,602 · program services $5,440,310 · management and general $854,292

• 21 · Payments to affiliates

  total $22,231,730 · management and general $22,231,730

• 22 · Depreciation, depletion and amortization

  total $9,222,567 · program services $7,970,897 · management and general $1,251,670

• 23 · Insurance

  total -$3,050,474 · program services -$3,663,848 · management and general $613,374

• 24a · Other expenses: Medical and Pharmaceutical Supplies

  total $104,009,693 · program services $104,009,693

• 24b · Other expenses: Bad Debt - Patient Accounts

  total $16,161,328 · program services $16,161,328

• 24c · Other expenses: Taxes and Licenses

  total $15,668,915 · program services $14,272,118 · management and general $1,396,797

• 24d · Other expenses: Recruiting

  total $608,418 · program services $551,013 · management and general $57,405

• 24e · All other expenses

  total $351,858 · program services $118,052 · management and general $233,806

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $474,659 · end of year $1,545,745

• 2 · Savings and temporary cash investments

  end of year $16,530,707

• 4 · Accounts receivable

  beginning of year $62,091,606 · end of year $119,319,157

• 8 · Inventories for sale or use

  beginning of year $8,151,387 · end of year $10,675,263

• 9 · Prepaid expenses and deferred charges

  beginning of year $676,087 · end of year $2,610,481

• 10a · Land, buildings and equipment: cost or other basis

  $196,599,232

• 10b · Land, buildings and equipment: accumulated depreciation

  $18,610,082

• 10c · Land, buildings and equipment, net

  beginning of year $91,266,880 · end of year $177,989,150

• 12 · Investments: other securities

  beginning of year $1,000,000

• 15 · Other assets

  beginning of year $40,934 · end of year $539,182

• 17 · Accounts payable and accrued expenses

  beginning of year $14,461,860 · end of year $46,221,410

• 23 · Secured mortgages and notes payable

  beginning of year $74,264 · end of year $214,085,433

• 25 · Other liabilities

  beginning of year -$215,260,290 · end of year -$93,380,914

• 27 · Net assets without donor restrictions

  beginning of year $364,425,719 · end of year $162,283,756

The filer's explanations (Part III)

Part I Line 3

CEO compensation is determined by the WV United Health System compensation committee. The System engages an independent group to perform an executive compensation review and compensation survey annually. This information is provided to the committee, which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive, ensuring that the compensation package offered does not exceed fair market value.

Part I Line 4a

The following individuals received severance pay in 2024 Timothy Skeldon received 286,316 Elizabeth Davis received 268,116 and Lewis Perkins received 71,905.

Part I Line 4b

During 2024, the following individuals were able to defer compensation under a nonqualified plan. The amounts reported here are included in Part II Column C of the Schedule J. Albert Wright deferred contributions of 375,320 from related party, Rachel Jones deferred contributions of 13,500, Leslie Lawson deferred contributions of 25,281, Gregory Rosencrance deferred contributions of 66,162, Brian Lilly deferred contributions of 23,234, Matthew Upton deferred contributions of 20,904, Mary Caldwell deferred contributions of 15,654, Lewis Perkins deferred contributions of 17,173, Kristin Anderson deferred contributions of 18,480, Tom Takubo deferred contributions of 90,383 from related party, Michael Sitler deferred contributions of 39,137, and Aaron Alexander deferred contributions of 7,851 from related party Column C can and does include amounts that were contributed as a part of the standard retirement package if it was available to the employee during the year.

Part I Line 6a

Per the WVUHS Incentive Plan incentives are contingent on meeting a net earning target.

Part I Line 4b

The following individuals received CAA contributions in 2024. Gregory Rosencrance in the amount of 24,375, Timothy Skeldon in the amount of 13,545, Elizabeth Davis in the amount of 2,716, and Aaron Alexander in the amount of 26,170 from related party. These amounts were appropriately reported as compensation on Form W-2 for 2024.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• Donnally Street Partners

  Medical Office Rental · WV

  Directly controlled by TMH Services Inc

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• Allied Health Services Inc

  C Corp · Linen Services · WV

• TMH Services Inc

  C Corp · Equipment Sales, Rental and related services, vending · WV · 100% owned · share of income $1,144,600 · share of assets $4,998,537 · controlled entity

  Directly controlled by Herbert J Thomas Memorial