Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $2,325

• 1e · Government grants (contributions)

  $208,121

• 1f · All other contributions, gifts and grants

  $451,516

• 2a · Program service revenue: Patient Service Revenue

  total $577,762,065 · related or exempt $576,842,377 · unrelated business $919,688

• 2b · Program service revenue: Pharmacy Revenue

  total $30,674,367 · related or exempt $30,674,367

• 2c · Program service revenue: Wellness Center

  total $1,701,417 · related or exempt $1,701,417

• 2d · Program service revenue: Long Term Acute Care

  total $1,367,724 · related or exempt $1,367,724

• 3 · Investment income

  total $4,119,426 · excluded $4,119,426

• 6a · Gross rents

  real property $1,439,119

• 6b · Less rental expenses

  real property $338,310

• 6c · Rental income or loss

  real property $1,100,809

• 6d · Net rental income or loss

  total $1,100,809 · excluded $1,100,809

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

  other assets $28,983

• 7c · Gain or loss

  other assets -$28,983

• 7d · Net gain or loss

  total -$28,983 · excluded -$28,983

• 8a · Fundraising events: gross income

  $262,263

• 8b · Fundraising events: direct expenses

  $215,162

• 8c · Net income from fundraising events

  total $47,101 · excluded $47,101

• 10a · Gross sales of inventory

  $480,981

• 10b · Cost of goods sold

  $261,120

• 10c · Net income from sales of inventory

  total $219,861 · excluded $219,861

• 11a · Other revenue: Cafeteria Income

  total $2,560,505 · excluded $2,560,505

• 11b · Other revenue: Rebates

  total $1,116,384 · excluded $1,116,384

• 11c · Other revenue: Coffee Shop

  total $607,717 · excluded $607,717

• 11d · All other revenue

  total $459,397 · related or exempt $459,397

• 11e · Other revenue, total

  $4,744,003

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $148,825 · program services $148,825

• 2 · Grants to domestic individuals

  total $54,257 · program services $54,257

• 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 $3,927,546 · program services $2,068,813 · management and general $1,858,733

• 6 · Compensation of disqualified persons

  total $0

• 7 · Other salaries and wages

  total $184,988,136 · program services $168,238,022 · management and general $16,750,114

• 8 · Pension plan contributions

  total $5,361,888 · program services $4,987,031 · management and general $374,857

• 9 · Other employee benefits

  total $43,769,760 · program services $43,257,079 · management and general $502,378 · fundraising $10,303

• 10 · Payroll taxes

  total $12,687,491 · program services $11,538,677 · management and general $1,148,814

• 11a · Fees: management

  total $0

• 11b · Fees: legal

  total $123,894 · management and general $123,894

• 11c · Fees: accounting

  total $112,435 · program services $1,150 · management and general $111,285

• 11d · Fees: lobbying

  total $56,834 · program services $56,834

• 11f · Fees: investment management

  total $0

• 11g · Fees: other

  total $95,036,318 · program services $88,511,226 · management and general $6,525,092

• 12 · Advertising and promotion

  total $1,348,749 · program services $55,690 · management and general $1,293,059

• 13 · Office expenses

  total $18,534,682 · program services $14,160,567 · management and general $4,373,903 · fundraising $212

• 14 · Information technology

  total $193,742 · program services $155,477 · management and general $38,265

• 15 · Royalties

  total $0

• 16 · Occupancy

  total $8,224,176 · program services $5,939,386 · management and general $2,284,790

• 17 · Travel

  total $839,373 · program services $745,506 · management and general $93,867

• 18 · Travel or entertainment for public officials

  total $0

• 19 · Conferences, conventions and meetings

  total $77,824 · program services $60,820 · management and general $4,711 · fundraising $12,293

• 20 · Interest

  total $4,286,476 · program services $3,095,634 · management and general $1,190,842

• 21 · Payments to affiliates

  total $41,823,046 · program services $3,439,827 · management and general $38,338,685 · fundraising $44,534

• 22 · Depreciation, depletion and amortization

  total $7,937,254 · program services $5,732,175 · management and general $2,205,079

• 23 · Insurance

  total -$150,901 · program services -$1,100,847 · management and general $949,946

• 24a · Other expenses: Medical Supplies

  total $124,914,535 · program services $124,914,535

• 24b · Other expenses: Provision for Doubtful Accounts

  total $24,453,165 · program services $24,453,165

• 24c · Other expenses: Taxes, Licenses Fees

  total $15,390,500 · program services $5,673,478 · management and general $9,717,022

• 24d · Other expenses: Recruiting

  total $1,326,470 · program services $1,326,470

• 24e · All other expenses

  total $1,465,121 · program services $436,905 · management and general $1,027,916 · fundraising $300

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $7,151,126 · end of year $12,023,154

• 2 · Savings and temporary cash investments

  beginning of year $12,756,317 · end of year $15,315,957

• 4 · Accounts receivable

  beginning of year $89,739,289 · end of year $98,240,062

• 8 · Inventories for sale or use

  beginning of year $4,550,194 · end of year $5,066,432

• 9 · Prepaid expenses and deferred charges

  beginning of year $7,519,190 · end of year $8,325,340

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

  $118,633,792

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

  $41,279,621

• 10c · Land, buildings and equipment, net

  beginning of year $71,999,167 · end of year $77,354,171

• 11 · Investments: publicly traded securities

  beginning of year $60,786,595 · end of year $57,975,298

• 15 · Other assets

  beginning of year $18,751,808 · end of year $17,201,744

• 17 · Accounts payable and accrued expenses

  beginning of year $73,780,696 · end of year $67,079,706

• 19 · Deferred revenue

  beginning of year $295,817 · end of year $625,772

• 23 · Secured mortgages and notes payable

  beginning of year $37,317,621 · end of year $40,496,708

• 25 · Other liabilities

  beginning of year $68,875,235 · end of year $66,712,015

• 27 · Net assets without donor restrictions

  beginning of year $89,680,069 · end of year $113,458,692

• 28 · Net assets with donor restrictions

  beginning of year $3,304,248 · end of year $3,129,265

The filer's explanations (Part III)

Part I Line 7

Dr. Abbott and Dr.Batras incentives are based on wRVU productivity over the base amount stipulated in their contracts as well as a quality incentive which is a percentage of their base pay. Overall physician compensation was determined to be reasonable.

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.

Part I Line 4a

Stephen Brown received 116,728 of severance pay in 2024.

Part I Line 4b

The following individuals received deferred compensation contributions in 2024 - Douglass Harrison in the amount of 77,173 - 30,869 from related party and 46,304 from Wheeling Hospital Bruce Archer in the amount of 28,653 Heidi Porter in the amount of 23,486 - 21,138 from Wheeling Hospital and 2,348 from related party Jennifer Riley in the amount of 24,960 Phillip Laux in the amount of 17,788 Scott Bachota in the amount of 23,220 - 4,644 from related parties and 18,576 from Wheeling Hospital Albert Wright in the amount of 375,320 from related party and Richard Aprea in the amount of 42,230 - 2,956 from related party and 39,274 from Wheeling Hospital . These amounts are properly recorded in deferred compensation on the Form 990 Schedule J.

Part I Line 4b

The following individuals received cash distributions in 2024 - William Bane in the amount of 53,775 and John Pastorius in the amount of 18,338. These distributions were paid directly to the recipient and are reported on their W-2 as well as Part II, Column Biii.

Disregarded entities

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

• Wheeling Hospital Ambulatory Surgery Center LLC

  Surgery Center · OH · income $2,404,776 · assets $5,904,560

  Directly controlled by Wheeling Hospital Inc

• WH Holdings II LLC

  Real Estate Purchase · WV · income $267,387 · assets $5,207,392

  Directly controlled by Wheeling Hospital Inc

Related corporations and trusts

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

• Allied Health Services Inc

  C Corp · Linen Services · WV