Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: Hospital Assessments

  total $319,233,809 · related or exempt $319,233,809

• 3 · Investment income

  total $1,752,229 · unrelated business $8,689 · excluded $1,743,540

• 6a · Gross rents

  real property $2,007,714

• 6b · Less rental expenses

  real property $2,007,714

• 11a · Other revenue: Rebate Income

  total $25,210,533 · excluded $25,210,533

• 11b · Other revenue: Retainer Revenue Related Organizations

  total $2,567,774 · excluded $2,567,774

• 11c · Other revenue: Augusta Premiums

  total $1,728,165 · excluded $1,728,165

• 11d · All other revenue

  total $2,372,018 · related or exempt $2,372,018

• 11e · Other revenue, total

  $31,878,490

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $1,100,000 · program services $1,100,000

• 2 · Grants to domestic individuals

  total $0

• 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 $11,849,172 · program services $11,849,172

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $141,108,499 · program services $139,349,826 · management and general $1,758,673

• 8 · Pension plan contributions

  total $0

• 9 · Other employee benefits

  total $46,060,096 · program services $45,513,612 · management and general $546,484

• 10 · Payroll taxes

  total $699,412 · program services $691,370 · management and general $8,042

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $2,939,084 · program services $2,939,084

• 11c · Fees: accounting

  total $222,195 · program services $222,195

• 11d · Fees: lobbying

  total $55,855 · program services $55,855

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $32,691,378 · program services $32,691,378

• 12 · Advertising and promotion

  total $2,512,487 · program services $2,512,487

• 13 · Office expenses

  total $89,389,640 · program services $89,372,550 · management and general $17,090

• 14 · Information technology

  total $279,369 · program services $275,015 · management and general $4,354

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $1,108,053 · program services $1,108,053

• 17 · Travel

  total $1,368,571 · program services $1,365,274 · management and general $3,297

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $0

• 20 · Interest

  total $3,272,637 · program services $3,272,637

• 21 · Payments to affiliates

  total $0

• 22 · Depreciation, depletion and amortization

  total $41,374,498 · program services $41,374,498

• 23 · Insurance

  total $153,439 · program services $153,439

• 24a · Other expenses: Taxes, License Fees

  total $4,922,025 · program services $4,920,810 · management and general $1,215

• 24b · Other expenses: Educational Training

  total $545,248 · program services $545,058 · management and general $190

• 24c · Other expenses: Recruiting

  total $817,127 · program services $817,127

• 24d · Other expenses: Association Dues

  total $297,879 · program services $296,819 · management and general $1,060

• 24e · All other expenses

  total -$8,529,965 · program services -$8,529,965

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $10,000 · end of year $21,272,099

• 2 · Savings and temporary cash investments

  beginning of year $71,632,529 · end of year $60,701,877

• 4 · Accounts receivable

  beginning of year $17,034,785 · end of year $33,637,714

• 7 · Other notes and loans receivable

  beginning of year $1,476,705 · end of year $3,515,806

• 8 · Inventories for sale or use

  beginning of year $5,589,189 · end of year $2,629,749

• 9 · Prepaid expenses and deferred charges

  beginning of year $16,906,000 · end of year $19,096,866

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

  $291,697,102

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

  $137,799,297

• 10c · Land, buildings and equipment, net

  beginning of year $144,450,599 · end of year $153,897,805

• 12 · Investments: other securities

  beginning of year $17,193,170 · end of year $28,123,671

• 15 · Other assets

  beginning of year $48,509,549 · end of year $45,772,830

• 17 · Accounts payable and accrued expenses

  beginning of year $71,131,602 · end of year $73,449,158

• 19 · Deferred revenue

  beginning of year $6,503,489 · end of year $13,121,039

• 23 · Secured mortgages and notes payable

  beginning of year $113,957,886 · end of year $113,989,522

• 25 · Other liabilities

  beginning of year $41,758,472 · end of year $60,275,958

• 27 · Net assets without donor restrictions

  beginning of year $89,451,077 · end of year $107,812,740

The filer's explanations (Part III)

Part I Line 4b

During 2022, certain individuals reported in Part VII participated in a nonqualified retirement plan and received direct cash payments instead of deferral of income. Douglas Coffman received cash distributions of 97,279 Robert ONeil received cash distributions of 43,551 and Melanie Davies received cash distributions of 40,508. These distributions were paid directly to the recipient by WVUHS, reported on their W-2 and are reported in Part II, Column Biii. These amounts are reported along with other types of retirement contributions for the individuals listed and other that are not a part of the nonqualified plan.

Part I Line 4b

During 2022, 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. David Rich received deferred contributions of 52,629 James Venturella received deferred contributions of 78,163 Darin Rogers received deferred contributions of 29,086 Albert Wright received deferred contributions of 342,343 Jessica Alsop received deferred contributions of 69,907 Melissa McCoy received deferred contributions of 60,319 Todd Karpinski received deferred contributions of 47,037 Leeann Kaminsky received deferred contributions of 67,301 Anthony Condia received deferred contributions of 15,085 Benjamin Gerber received deferred contributions of 59,547 Brandon Koehler received deferred contributions of 12,100 Ryan Stansbury received deferred contributions of 27,594 Melanie Heuston received deferred contributions of 20,500 and Michael Grace received deferred contributions of 102,000. 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 earnings target.

Part II

Brandon Koehler is listed as former on the Form 990. He was reported as a key employee on the 2019 Form 990. However, now he is paid by a related party for his role of VP Finance, Provider Network Services and is no longer a key employee to West Virginia United Health System.

Part II

Frank Briggs was VP, HVI Chief Quality Officer on the 2019 Form 990. However, now he is solely VP, HVI for West Virginia University Hospitals, Inc. and is no longer an officer for West Virginia United Health System.

Disregarded entities

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

• Accountable Care Organization of West Virginia LLC

  Health care provider coordination · WV

  Directly controlled by West Virginia United Health System

• AHS LLC

  Holding Company · WV · income -$251,202 · assets $3,319,041

  Directly controlled by West Virginia United Health System

• Gateway Home Care LLC

  Durable Medical Equipment · WV

  Directly controlled by AHS LLC

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• Allied Health Sourcing Solutions

  Supply Chain Management · WV

Related corporations and trusts

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

• West Virginia United Insurance Services

  C Corp · Provider Network · WV · 100% owned · controlled entity

  Directly controlled by WV United Health System

• Allied Health Services Inc

  C Corp · Medical Lab · WV · 100% owned · controlled entity

  Directly controlled by WV United Health System

• Augusta Insurance Company LTD

  C Corp · Self Insurance · CJ · 100% owned · controlled entity

  Directly controlled by WV United Health System