Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $30,000

• 2a · Program service revenue: Net Patient Service Revenue

  total $572,119,592 · related or exempt $572,119,592

• 2b · Program service revenue: Pharmacy Income

  total $48,289,510 · related or exempt $48,289,510

• 2c · Program service revenue: Provider Relief Funds Reserve

  total $1,558,419 · related or exempt $1,558,419

• 2d · Program service revenue: Physician Office Rental Income - Related Parties

  total $1,494,750 · related or exempt $1,494,750

• 2e · Program service revenue: Patient Care Quality Incentives

  total $173,166 · related or exempt $173,166

• 2f · All other program service revenue

  total $217,658 · related or exempt $217,658

• 3 · Investment income

  total $18,002,686 · unrelated business $2,093,446 · excluded $15,909,240

• 6a · Gross rents

  real property $1,853,406

• 6b · Less rental expenses

  real property $935,314

• 6c · Rental income or loss

  real property $918,092

• 6d · Net rental income or loss

  total $918,092 · excluded $918,092

• 7a · Gross sales of assets other than inventory

  other assets $18,159

• 7c · Gain or loss

  other assets $18,159

• 7d · Net gain or loss

  total $18,159 · excluded $18,159

• 11a · Other revenue: Cafeteria Income

  total $2,460,707 · excluded $2,460,707

• 11b · Other revenue: Facilities Management

  total $217,433 · related or exempt $217,433

• 11c · Other revenue: Rebate Revenue

  total $101,467 · excluded $101,467

• 11d · All other revenue

  total $597,334 · related or exempt $597,334

• 11e · Other revenue, total

  $3,376,941

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $0

• 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 $6,025,229 · program services $3,071,335 · management and general $2,953,894

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $164,846,275 · program services $155,360,682 · management and general $9,485,593

• 8 · Pension plan contributions

  total $4,600,286 · program services $4,593,879 · management and general $6,407

• 9 · Other employee benefits

  total $31,675,977 · program services $29,987,150 · management and general $1,688,827

• 10 · Payroll taxes

  total $11,072,878 · program services $10,435,722 · management and general $637,156

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $173,629 · management and general $173,629

• 11c · Fees: accounting

  total $0

• 11d · Fees: lobbying

  total $50,639 · program services $50,639

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $42,812,701 · program services $33,850,398 · management and general $8,962,303

• 12 · Advertising and promotion

  total $518,473 · management and general $518,473

• 13 · Office expenses

  total $11,261,309 · program services $7,877,577 · management and general $3,383,732

• 14 · Information technology

  total $25,000 · program services $2,250 · management and general $22,750

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $5,082,096 · program services $3,850,647 · management and general $1,231,449

• 17 · Travel

  total $191,075 · program services $173,289 · management and general $17,786

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $153,915 · program services $146,557 · management and general $7,358

• 20 · Interest

  total $6,298,942 · program services $4,854,763 · management and general $1,444,179

• 21 · Payments to affiliates

  total $69,215,033 · program services $23,322,339 · management and general $45,892,694

• 22 · Depreciation, depletion and amortization

  total $23,541,217 · program services $18,320,373 · management and general $5,220,844

• 23 · Insurance

  total $1,730,849 · program services $920,695 · management and general $810,154

• 24a · Other expenses: Medical Supplies

  total $132,455,812 · program services $132,455,812

• 24b · Other expenses: Taxes, Licenses Fees

  total $21,760,499 · program services $18,122,450 · management and general $3,638,049

• 24c · Other expenses: Provision for Doubtful Accounts - Patient

  total $19,680,770 · program services $19,680,770

• 24d · Other expenses: Recruiting

  total $2,508,517 · program services $2,508,517

• 24e · All other expenses

  total $915,010 · program services $233,855 · management and general $681,155

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $9,311 · end of year $12,711

• 2 · Savings and temporary cash investments

  beginning of year $116,798,010 · end of year $196,612,557

• 4 · Accounts receivable

  beginning of year $102,230,997 · end of year $91,993,093

• 8 · Inventories for sale or use

  beginning of year $8,013,757 · end of year $9,452,316

• 9 · Prepaid expenses and deferred charges

  beginning of year $6,066,480 · end of year $1,721,172

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

  $493,550,580

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

  $203,068,206

• 10c · Land, buildings and equipment, net

  beginning of year $290,836,373 · end of year $290,482,374

• 11 · Investments: publicly traded securities

  beginning of year $528,935,746 · end of year $558,162,680

• 12 · Investments: other securities

  beginning of year $10,768,943 · end of year $6,883,750

• 15 · Other assets

  beginning of year $1,050,406 · end of year $807,270

• 17 · Accounts payable and accrued expenses

  beginning of year $49,664,594 · end of year $57,398,391

• 20 · Tax-exempt bond liabilities

  beginning of year $149,844,360 · end of year $142,466,337

• 23 · Secured mortgages and notes payable

  beginning of year $40,366,908 · end of year $40,366,908

• 25 · Other liabilities

  beginning of year $13,671,268 · end of year $11,038,165

• 27 · Net assets without donor restrictions

  beginning of year $811,162,893 · end of year $904,858,122

The filer's explanations (Part III)

Part I Line 7

There are some officers and key employees of the hospital that are eligible for annual bonus compensation if they meet goals and achievements that are set at the beginning of each year and are approved by the board of directors. The annual incentive bonuses are only paid after achievements are assessed and only if the hospital achieves at least 80 of its budgeted operating margin. If the hospital has a negative operating margin, that annual incentive bonus will not be awarded.

Part I Line 4b

James Rutkowski received CAA distributions of 30,350 Geoffrey Marshall received CAA distributions of 26,920 Jeff Bolyard received CAA distributions of 5,457 John Fernandez received CAA distributions of 25,230 Eric Radcliffe received CAA distributions of 16,487 and Linda Carte received CAA distributions of 42,300 from related party. These amounts were appropriately reported as compensation on Form W-2 for 2023.

Part I Line 4b

The following individuals received deferred compensation contributions in 2023 Geoffrey Marshall in the amount of 16,844 Mark Povroznik in the amount of 28,910 Jeff Bolyard in the amount of 47,748 John Fernandez in the amount of 25,230 Stephanie Smart in the amount of 26,600 Eric Radcliffe in the amount of 38,970 Kendra Westfall in the amount of 16,380 John Forester in the amount of 21,068 from UHC and 21,068 from related party, UPC and David Hess in the amount of 83,130. These amounts were properly recorded in deferred compensation on the Form 990 Schedule J.

Part I Line 6a

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

Part I Line 3

Compensation for the CEO 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 every two years. 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.

Related corporations and trusts

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

• Allied Health Services Inc

  C Corp · Linen Services · WV