Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: Hospital Assessments

  total $398,959,033 · related or exempt $398,959,033

• 2b · Program service revenue: Population Health Quality Incentives

  total $12,882,334 · related or exempt $12,882,334

• 3 · Investment income

  total $1,149,903 · unrelated business $44,168 · excluded $1,105,735

• 6a · Gross rents

  real property $1,834,492

• 6b · Less rental expenses

  real property $1,834,492

• 7a · Gross sales of assets other than inventory

  other assets $45,494

• 7c · Gain or loss

  other assets $45,494

• 7d · Net gain or loss

  total $45,494 · excluded $45,494

• 11a · Other revenue: Rebate Income

  total $25,568,033 · excluded $25,568,033

• 11b · Other revenue: Retainer Revenue Related Organizations

  total $3,090,996 · excluded $3,090,996

• 11c · Other revenue: Single Billing Office Revenue

  total $2,244,627 · excluded $2,244,627

• 11d · All other revenue

  total $2,511,152 · related or exempt $2,511,152

• 11e · Other revenue, total

  $33,414,808

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $1,275,490 · program services $1,275,490

• 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 $14,032,601 · program services $14,032,601

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $188,931,482 · program services $186,283,444 · management and general $2,648,038

• 8 · Pension plan contributions

  total $8,447,810 · program services $8,320,610 · management and general $127,200

• 9 · Other employee benefits

  total $43,276,615 · program services $42,706,364 · management and general $570,251

• 10 · Payroll taxes

  total $14,808,162 · program services $14,614,962 · management and general $193,200

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $7,581,754 · program services $7,581,754

• 11c · Fees: accounting

  total $399,926 · program services $399,926

• 11d · Fees: lobbying

  total $125,039 · program services $125,039

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $39,284,115 · program services $39,283,615 · management and general $500

• 12 · Advertising and promotion

  total $2,622,612 · program services $2,622,612

• 13 · Office expenses

  total $115,186,467 · program services $115,164,413 · management and general $22,054

• 14 · Information technology

  total $497,999 · program services $490,453 · management and general $7,546

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $1,498,521 · program services $1,498,521

• 17 · Travel

  total $1,940,556 · program services $1,933,516 · management and general $7,040

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $0

• 20 · Interest

  total $1,831,222 · program services $1,831,222

• 21 · Payments to affiliates

  total $2,562 · program services $2,562

• 22 · Depreciation, depletion and amortization

  total $28,837,863 · program services $28,837,863

• 23 · Insurance

  total $5,086,882 · program services $5,086,882

• 24a · Other expenses: Taxes, License Fees

  total $7,593,112 · program services $7,592,962 · management and general $150

• 24b · Other expenses: Recruiting

  total $1,034,080 · program services $1,034,080

• 24c · Other expenses: Educational Training

  total $917,198 · program services $916,530 · management and general $668

• 24d · Other expenses: Association Dues

  total $518,035 · program services $517,695 · management and general $340

• 24e · All other expenses

  total -$2,623,536 · program services -$2,623,536

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $21,272,099 · end of year $8,470,573

• 2 · Savings and temporary cash investments

  beginning of year $60,701,877 · end of year $15,911,108

• 4 · Accounts receivable

  beginning of year $33,637,714 · end of year $95,361,835

• 7 · Other notes and loans receivable

  beginning of year $3,515,806 · end of year $1,340,681

• 8 · Inventories for sale or use

  beginning of year $2,629,749 · end of year $1,157,767

• 9 · Prepaid expenses and deferred charges

  beginning of year $19,096,866 · end of year $32,114,301

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

  $309,382,301

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

  $165,083,686

• 10c · Land, buildings and equipment, net

  beginning of year $153,897,805 · end of year $144,298,615

• 12 · Investments: other securities

  beginning of year $28,123,671 · end of year $47,073,176

• 15 · Other assets

  beginning of year $45,772,830 · end of year $78,373,120

• 17 · Accounts payable and accrued expenses

  beginning of year $73,449,158 · end of year $92,590,765

• 19 · Deferred revenue

  beginning of year $13,121,039 · end of year $2,386,140

• 23 · Secured mortgages and notes payable

  beginning of year $113,989,522 · end of year $84,018,150

• 25 · Other liabilities

  beginning of year $60,275,958 · end of year $91,004,093

• 27 · Net assets without donor restrictions

  beginning of year $107,812,740 · end of year $154,102,028

The filer's explanations (Part III)

Part I Line 4b

During 2023, 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 58,370 Robert ONeil received cash distributions of 43,551 Melanie Davies received cash distributions of 46,590 and Karen Bowling received cash distributions from related party of 87,832. 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 2023, 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 56,310 James Venturella received deferred contributions of 86,760 Darin Rogers received deferred contributions of 30,248 Albert Wright received deferred contributions of 362,807 Jessica Alsop received deferred contributions of 84,585 Melissa McCoy received deferred contributions of 62,730 Todd Karpinski received deferred contributions of 48,915 Leeann Kaminsky received deferred contributions of 69,990 Anthony Condia received deferred contributions of 16,745 from filing organization and 16,745 from related party Benjamin Gerber received deferred contributions of 75,030 Ryan Stansbury received deferred contributions of 28,700 Melanie Heuston received deferred contributions of 63,960 Nicholas Barcellona received deferred contributions of 50,769 Frank Briggs received deferred contributions from related party of 52,635 and Michael Grace received deferred contributions from related party of 113,220. 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

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.

Part 1 Line 1b

WVUHS has various policies in place with respect to travel, commuting and other benefits provided to its executives. Certain benefits listed and checked under this question are considered taxable compensation. In these circumstances, the value of the benefit is included in that given executives compensation. Certain other benefits listed and checked on this question are considered strictly business expenses and therefore no amount of the benefit is taxable and no amount is included in the executives compensation.

Disregarded entities

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

• AHS LLC

  Holding Company · WV · income $74,557 · assets $3,974,929

  Directly controlled by WV United Health System

• Gateway Home Care

  Durable Medical Equipment · WV

  Directly controlled by AHS LLC

• Allied Lab Services LLC

  Laboratory Services · WV

  Directly controlled by AHS LLC

• Population Health Services LLC

  Health care support · WV

  Directly controlled by Peak Health Holdings LLC

• Accountable Care Organization of West Virginia LLC

  Health care provider coordination · WV

  Directly controlled by WV United Health System

• Peak Health Holdings LLC

  Management of Companies and Enterprises · WV

  Directly controlled by WV United Health System

Related partnerships

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

• Allied Health Sourcing Solutions

  Related · Supply Chain Management · WV · 65% owned · share of income $7,165,106 · share of assets $9,097,957

• Peak Health LLC

  Related · Insurance Related activities · WV · 77% owned · share of income -$4,819,041 · share of assets $6,653,080

Related corporations and trusts

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

• Allied Health Services Inc

  C Corp · Linen Services · WV

• Peak Health Insurance Corporation

  C Corp · Insurance Carriers and Related Activities · WV

• Health Partners Network

  C Corp · Support - Healthcare Providers · WV · 50% owned