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Nonprofiteer
← UNIVERSITY PHYSICIANS & SURGEONS INC

Form 990 for tax year 2024

Filed by UNIVERSITY PHYSICIANS & SURGEONS INC.

What the amendment changed

Compared with the return it replaced , filed 13 August 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Total revenue
$66,830,985 changed to $286,547,659
Total expenses
$67,089,584 changed to $280,563,151
Contributions and grants received
$165,393 changed to $7,477,902
Grants paid
$822,976 changed to $12,786
Program service revenue
$65,679,542 changed to $275,986,522
Investment income
$649,224 changed to $2,269,593
Other revenue
$336,826 changed to $813,642
Total assets, end of year
$164,508,971 changed to $184,334,530
Total liabilities, end of year
$87,590,414 changed to $101,194,084
Net assets or fund balances, end of year
$76,918,557 changed to $83,140,446
Program services expenses
$62,925,036 changed to $259,451,814
Management and general expenses
$4,164,548 changed to $21,111,337
Program service expenses (Part III)
$62,925,036 changed to $259,451,814

Listed only on the earlier return

  • Chad Lavender
  • F Layton Cottrill
  • John K Fife
  • Melissa E Leasure
  • Michael Chirico
  • Michael McCarthy
  • Sajeel Khan
  • Sheanna Spence
  • Vishal Verma
  • Wesam Frandah

Listed only on the later return

  • Aamir Cheema
  • Andy Mullins
  • Bryon S Raynes
  • Chad Fisher
  • Chadwick Smith
  • Christopher Hoffman
  • Dennis Lee
  • Dwight Saulle
  • Jack Stines
  • Jessie Shields
  • Joseph Shapiro
  • Kenneth Jackson
  • Kevin Barr
  • Krista Denning
  • Kristi Arrowood
  • Mark Studeny
  • Matthew Werthammer
  • Melissa Leasure
  • Molly Frick
  • Nepal Chowdhury
  • Paul Ferguson
  • Shawn Bastin

Listed under a different title

  • Andrea Lauffer: DIRECTOR then FORMER DIREC
  • Bradley Burck: VP CORP FND then FORMER VP CO
  • David M Ward: SENIOR VP & then FORMER VP &
  • Joseph Evans: FORMER VICE- then FORMER VICE
  • Kevin W Yingling: PRESIDENT & then FORMER PRES.
  • Paul E Smith: CHIEF ADMIN then FORMER CAO
  • Regina M Campbell: CHIEF NURSIN then COO
  • Stephen Petrany: DIRECTOR then FORMER DIREC

Totals

Total revenue
$286,547,659
Total expenses
$280,563,151
Contributions and grants received
$7,477,902
Grants paid
$12,786
Program service revenue
$275,986,522
Investment income
$2,269,593
Other revenue
$813,642
Total assets, end of year
$184,334,530
Total liabilities, end of year
$101,194,084
Net assets or fund balances, end of year
$83,140,446
Program services expenses (Part IX)
$259,451,814
Management and general expenses
$21,111,337
Fundraising expenses
$0
Program service expenses (Part III)
$259,451,814

Program services were 92.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $29,456

  • 1f · All other contributions, gifts and grants

    $7,448,446

  • 2a · Program service revenue: HEALTH CARE SERVICES

    total $275,986,522 · related or exempt $275,986,522

  • 3 · Investment income

    total $1,816,035 · excluded $1,816,035

  • 6a · Gross rents

    real property $121,003

  • 6c · Rental income or loss

    real property $121,003

  • 6d · Net rental income or loss

    total $121,003 · excluded $121,003

  • 7a · Gross sales of assets other than inventory

    securities $8,587,309 · other assets $247,093

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

    securities $7,778,929 · other assets $601,915

  • 7c · Gain or loss

    securities $808,380 · other assets -$354,822

  • 7d · Net gain or loss

    total $453,558 · related or exempt -$354,822 · excluded $808,380

  • 8a · Fundraising events: gross income

    $9,000

  • 8a · Fundraising events: contributions included on line 1c

    $29,456

  • 8b · Fundraising events: direct expenses

    $18,077

  • 8c · Net income from fundraising events

    total -$9,077

  • 11a · Other revenue: FORFEITED RETIREMENT PREMIUMS

    total $701,716 · excluded $701,716

  • 11e · Other revenue, total

    $701,716

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $12,786 · program services $12,786

  • 5 · Compensation of officers, directors and key employees

    total $5,149,505 · program services $4,892,030 · management and general $257,475

  • 6 · Compensation of disqualified persons

    total $250,959 · program services $238,411 · management and general $12,548

  • 7 · Other salaries and wages

    total $195,763,713 · program services $182,060,253 · management and general $13,703,460

  • 8 · Pension plan contributions

    total $8,201,349 · program services $7,627,255 · management and general $574,094

  • 9 · Other employee benefits

    total $15,908,807 · program services $14,795,191 · management and general $1,113,616

  • 10 · Payroll taxes

    total $11,031,570 · program services $10,259,360 · management and general $772,210

  • 11b · Fees: legal

    total $1,010,881 · management and general $1,010,881

  • 11c · Fees: accounting

    total $142,350 · management and general $142,350

  • 11g · Fees: other

    total $17,793,352 · program services $16,547,817 · management and general $1,245,535

  • 12 · Advertising and promotion

    total $1,072,424 · program services $997,354 · management and general $75,070

  • 13 · Office expenses

    total $4,691,111 · program services $4,362,733 · management and general $328,378

  • 16 · Occupancy

    total $2,430,640 · program services $2,260,495 · management and general $170,145

  • 17 · Travel

    total $328,660 · program services $305,654 · management and general $23,006

  • 19 · Conferences, conventions and meetings

    total $2,105,750 · program services $1,958,347 · management and general $147,403

  • 20 · Interest

    total $852,006 · management and general $852,006

  • 22 · Depreciation, depletion and amortization

    total $2,248,121 · program services $2,090,753 · management and general $157,368

  • 23 · Insurance

    total $3,926,126 · program services $3,651,297 · management and general $274,829

  • 24a · Other expenses: MEDICATIONS AND SUPPLIES

    total $4,057,854 · program services $4,057,854

  • 24b · Other expenses: RECRUITMENT

    total $1,472,747 · program services $1,369,655 · management and general $103,092

  • 24c · Other expenses: REPAIRS AND MAINTENANCE

    total $1,403,119 · program services $1,304,901 · management and general $98,218

  • 24d · Other expenses: PROFESSIONAL DUES

    total $706,896 · program services $657,413 · management and general $49,483

  • 24e · All other expenses

    total $2,425 · program services $2,255 · management and general $170

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,657 · end of year $10,677

  • 2 · Savings and temporary cash investments

    beginning of year $7,457,612 · end of year $12,155,905

  • 4 · Accounts receivable

    beginning of year $10,306,120 · end of year $12,021,742

  • 6 · Loans and receivables from disqualified persons

    beginning of year $14,375,801 · end of year $17,566,939

  • 8 · Inventories for sale or use

    beginning of year $615,072 · end of year $666,382

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,253,734 · end of year $1,802,926

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

    $50,708,348

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

    $6,025,659

  • 10c · Land, buildings and equipment, net

    beginning of year $40,404,712 · end of year $44,682,689

  • 11 · Investments: publicly traded securities

    beginning of year $49,233,028 · end of year $69,354,878

  • 13 · Investments: program-related

    beginning of year $4,676,147 · end of year $4,488,196

  • 15 · Other assets

    beginning of year $35,176,088 · end of year $21,584,196

  • 17 · Accounts payable and accrued expenses

    beginning of year $38,832,341 · end of year $56,608,059

  • 19 · Deferred revenue

    end of year $69,263

  • 20 · Tax-exempt bond liabilities

    beginning of year $11,096,120 · end of year $9,914,448

  • 21 · Escrow or custodial account liability

    beginning of year $5,678,256 · end of year $5,823,679

  • 23 · Secured mortgages and notes payable

    beginning of year $10,561,816 · end of year $10,693,371

  • 25 · Other liabilities

    beginning of year $21,421,881 · end of year $18,085,264

  • 27 · Net assets without donor restrictions

    beginning of year $76,086,819 · end of year $82,449,298

  • 28 · Net assets with donor restrictions

    beginning of year $831,738 · end of year $691,148

Mission and programs · 2024

Mission

TO SUPPORT THE CLINICAL, EDUCATIONAL, RESEARCH AND SERVICES MISSIONS OF THE JOAN C. EDWARDS SCHOOL OF MEDICINE IN ORDER TO BUILD A HEALTHIER TOMORROW.

Activities or mission (Part I)

UNIVERSITY PHYSICIANS & SURGEONS, INC. IS A NOT-FOR-PROFIT ORGANIZATION INCORPORATED IN THE STATE OF WEST VIRGINIA. THE MEMBERSHIP OF THE ORGANIZATION CONSISTS OF PHYSICIANS WHO ARE FACULTY MEMBERS OF THE MARSHALL UNIVERSITY SCHOOL OF MEDICINE (MUSOM). REVENUES OF THE ORGANIZATION ARE USED FOR THE PUBLIC PURPOSE OF FURTHERING THE GOALS AND OBJECTIVES OF THE MUSOM AND ARE DERIVED PRINCIPALLY FROM BILLINGS FOR MEDICAL SERVICES FURNISHED BY THE ORGANIZATION'S MEMBERSHIP WITHIN THE SCOPE OF THEIR DUTIES AS FACULTY OF THE MUSOM.

  • THE CORPORATION SUPPORTED THE FACULTY PHYSICIANS OF THE SCHOOL OF MEDICINE IN THEIR PROVISION OF MEDICAL SERVICES WITH APPROXIMATELY 540,000 PATIENT ENCOUNTERS.

    Expenses $259,451,814 · Grants $12,786 · Revenue $275,986,522

As filed on the 2024 return.

Listed in Part VII

  • Nepal Chowdhury

    PHYSICIAN

    Total calculated
    $2,895,450
    From this org
    $0
    From related orgs
    $2,839,633
    Other
    $55,817

    Schedule J breakdown matched by us

    Base
    not reported + $1,694,275 related
    Bonus
    not reported + $1,145,358 related
    Other
    not reported
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $45,467 related
    Filer's total
    not reported + $2,895,450 related
  • Dwight Saulle

    PHYSICIAN

    Total calculated
    $2,497,279
    From this org
    $0
    From related orgs
    $2,441,462
    Other
    $55,817

    Schedule J breakdown matched by us

    Base
    not reported + $602,757 related
    Bonus
    not reported + $1,838,705 related
    Other
    not reported
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $45,467 related
    Filer's total
    not reported + $2,497,279 related
  • Matthew Werthammer

    PHYSICIAN

    Total calculated
    $2,105,628
    From this org
    $0
    From related orgs
    $2,049,811
    Other
    $55,817

    Schedule J breakdown matched by us

    Base
    not reported + $603,527 related
    Bonus
    not reported + $1,446,284 related
    Other
    not reported
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $45,467 related
    Filer's total
    not reported + $2,105,628 related
  • Nicolas Phan

    PHYSICIAN

    Total calculated
    $1,955,761
    From this org
    $1,935,061
    From related orgs
    $0
    Other
    $20,700
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $1,532,102
    Bonus
    $402,959
    Other
    not reported
    Deferred
    $20,700
    Nontaxable benefits
    not reported
    Filer's total
    $1,955,761
  • Aamir Cheema

    PHYSICIAN

    Total calculated
    $1,889,174
    From this org
    $0
    From related orgs
    $1,838,015
    Other
    $51,159

    Schedule J breakdown matched by us

    Base
    not reported + $783,333 related
    Bonus
    not reported + $1,054,682 related
    Other
    not reported
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $40,809 related
    Filer's total
    not reported + $1,889,174 related
  • Steven Lochow

    DIRECTOR

    Total calculated
    $951,510
    From this org
    $0
    From related orgs
    $941,160
    Other
    $10,350

    Schedule J breakdown matched by us

    Base
    not reported + $941,160 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported
    Filer's total
    not reported + $951,510 related
  • Ali Oliashirazi

    DIRECTOR

    Total calculated
    $927,798
    From this org
    $907,098
    From related orgs
    $0
    Other
    $20,700
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $847,098
    Bonus
    $60,000
    Other
    not reported
    Deferred
    $20,700
    Nontaxable benefits
    not reported
    Filer's total
    $927,798
  • Kevin W Yingling

    FORMER PRES.

    Total calculated
    $911,288
    From this org
    $0
    From related orgs
    $865,245
    Other
    $46,043

    Schedule J breakdown matched by us

    Base
    not reported + $858,387 related
    Bonus
    not reported
    Other
    not reported + $6,858 related
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $35,693 related
    Filer's total
    not reported + $911,288 related
  • Larry Dial

    CHAIR

    Total calculated
    $871,483
    From this org
    $850,783
    From related orgs
    $0
    Other
    $20,700
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $602,269
    Bonus
    $248,514
    Other
    not reported
    Deferred
    $20,700
    Nontaxable benefits
    not reported
    Filer's total
    $871,483
  • Paul Ferguson

    DIRECTOR

    Total calculated
    $866,386
    From this org
    $845,686
    From related orgs
    $0
    Other
    $20,700
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $845,686
    Bonus
    not reported
    Other
    not reported
    Deferred
    $20,700
    Nontaxable benefits
    not reported
    Filer's total
    $866,386
  • Hoyt J Burdick

    VP CMO

    Total calculated
    $787,372
    From this org
    $0
    From related orgs
    $738,135
    Other
    $49,237

    Schedule J breakdown matched by us

    Base
    not reported + $515,652 related
    Bonus
    not reported
    Other
    not reported + $222,483 related
    Deferred
    not reported + $16,061 related
    Nontaxable benefits
    not reported + $33,176 related
    Filer's total
    not reported + $787,372 related
  • Dana Lycans

    FORMER DIREC

    Total calculated
    $770,669
    From this org
    $749,969
    From related orgs
    $0
    Other
    $20,700
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $500,537
    Bonus
    $249,432
    Other
    not reported
    Deferred
    $20,700
    Nontaxable benefits
    not reported
    Filer's total
    $770,669
  • David M Ward

    FORMER VP &

    Total calculated
    $659,433
    From this org
    $0
    From related orgs
    $621,140
    Other
    $38,293

    Schedule J breakdown matched by us

    Base
    not reported + $615,416 related
    Bonus
    not reported
    Other
    not reported + $5,724 related
    Deferred
    not reported + $21,080 related
    Nontaxable benefits
    not reported + $17,213 related
    Filer's total
    not reported + $659,433 related
  • Mehiar El-Hamdani

    DIRECTOR

    Total calculated
    $624,805
    From this org
    $604,105
    From related orgs
    $0
    Other
    $20,700
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $492,738
    Bonus
    $111,367
    Other
    not reported
    Deferred
    $20,700
    Nontaxable benefits
    not reported
    Filer's total
    $624,805
  • Hadassah Frye

    DIRECTOR

    Total calculated
    $579,584
    From this org
    $0
    From related orgs
    $569,684
    Other
    $9,900

    Schedule J breakdown matched by us

    Base
    not reported + $569,684 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $9,900 related
    Nontaxable benefits
    not reported
    Filer's total
    not reported + $579,584 related
  • Regina M Campbell

    COO

    Total calculated
    $530,823
    From this org
    $0
    From related orgs
    $484,780
    Other
    $46,043

    Schedule J breakdown matched by us

    Base
    not reported + $344,425 related
    Bonus
    not reported
    Other
    not reported + $140,355 related
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $35,693 related
    Filer's total
    not reported + $530,823 related
  • Paul E Smith

    FORMER CAO

    Total calculated
    $497,760
    From this org
    $0
    From related orgs
    $445,711
    Other
    $52,049

    Schedule J breakdown matched by us

    Base
    not reported + $438,073 related
    Bonus
    not reported
    Other
    not reported + $7,638 related
    Deferred
    not reported + $17,175 related
    Nontaxable benefits
    not reported + $34,874 related
    Filer's total
    not reported + $497,760 related
  • Dewayne Tackett

    DIRECTOR

    Total calculated
    $486,729
    From this org
    $0
    From related orgs
    $471,087
    Other
    $15,642

    Schedule J breakdown matched by us

    Base
    not reported + $471,087 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $15,642 related
    Nontaxable benefits
    not reported
    Filer's total
    not reported + $486,729 related
  • Krista Denning

    FORMER DIREC

    Total calculated
    $473,518
    From this org
    $453,718
    From related orgs
    $0
    Other
    $19,800
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $330,355
    Bonus
    $123,363
    Other
    not reported
    Deferred
    $19,800
    Nontaxable benefits
    not reported
    Filer's total
    $473,518
  • Robert Tayengco

    DIRECTOR

    Total calculated
    $467,648
    From this org
    $0
    From related orgs
    $457,298
    Other
    $10,350

    Schedule J breakdown matched by us

    Base
    not reported + $457,298 related
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported
    Filer's total
    not reported + $467,648 related
  • David Jude

    FORMER DIREC

    Total calculated
    $461,257
    From this org
    $440,557
    From related orgs
    $0
    Other
    $20,700
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $425,457
    Bonus
    $15,100
    Other
    not reported
    Deferred
    $20,700
    Nontaxable benefits
    not reported
    Filer's total
    $461,257
  • Melissa Leasure

    CLO & SYTEM

    Total calculated
    $453,677
    From this org
    $0
    From related orgs
    $388,635
    Other
    $65,042

    Schedule J breakdown matched by us

    Base
    not reported + $382,833 related
    Bonus
    not reported
    Other
    not reported + $5,802 related
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $54,692 related
    Filer's total
    not reported + $453,677 related
  • Chadwick Smith

    CPHO

    Total calculated
    $448,542
    From this org
    $0
    From related orgs
    $390,558
    Other
    $57,984

    Schedule J breakdown matched by us

    Base
    not reported + $389,412 related
    Bonus
    not reported
    Other
    not reported + $1,146 related
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $47,634 related
    Filer's total
    not reported + $448,542 related
  • Lisa C Stump

    SYSTEM VP &

    Total calculated
    $441,913
    From this org
    $0
    From related orgs
    $395,820
    Other
    $46,093

    Schedule J breakdown matched by us

    Base
    not reported + $393,798 related
    Bonus
    not reported
    Other
    not reported + $2,022 related
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $35,743 related
    Filer's total
    not reported + $441,913 related
  • Mark A Morgan

    VP PHYS SERV

    Total calculated
    $430,080
    From this org
    $0
    From related orgs
    $375,681
    Other
    $54,399

    Schedule J breakdown matched by us

    Base
    not reported + $353,745 related
    Bonus
    not reported
    Other
    not reported + $21,936 related
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $44,049 related
    Filer's total
    not reported + $430,080 related
  • Beth Hammers

    CEAO

    Total calculated
    $411,761
    From this org
    $370,361
    From related orgs
    $0
    Other
    $41,400
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $369,535
    Bonus
    not reported
    Other
    $826
    Deferred
    $20,700
    Nontaxable benefits
    $20,700
    Filer's total
    $411,761
  • David Gozal

    VICE-CHAIRMA

    Total calculated
    $405,300
    From this org
    $384,600
    From related orgs
    $0
    Other
    $20,700
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $375,000
    Bonus
    $9,600
    Other
    not reported
    Deferred
    $20,700
    Nontaxable benefits
    not reported
    Filer's total
    $405,300
  • Susan T Robinson

    CHIEF HR OFF

    Total calculated
    $396,356
    From this org
    $0
    From related orgs
    $367,978
    Other
    $28,378

    Schedule J breakdown matched by us

    Base
    not reported + $364,414 related
    Bonus
    not reported
    Other
    not reported + $3,564 related
    Deferred
    not reported + $10,350 related
    Nontaxable benefits
    not reported + $18,028 related
    Filer's total
    not reported + $396,356 related
  • Dennis Lee

    SYSTEM VP &

    Total calculated
    $378,544
    From this org
    $0
    From related orgs
    $328,458
    Other
    $50,086

    Schedule J breakdown matched by us

    Base
    not reported + $326,072 related
    Bonus
    not reported
    Other
    not reported + $2,386 related
    Deferred
    not reported + $9,883 related
    Nontaxable benefits
    not reported + $40,203 related
    Filer's total
    not reported + $378,544 related
  • Anthony Alberico

    FORMER DIREC

    Total calculated
    $373,741
    From this org
    $372,193
    From related orgs
    $0
    Other
    $1,548
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $25,829
    Bonus
    $346,364
    Other
    not reported
    Deferred
    $1,548
    Nontaxable benefits
    not reported
    Filer's total
    $373,741
  • Eduardo Pino

    SYSTEM CMIO

    Total calculated
    $372,693
    From this org
    $0
    From related orgs
    $327,279
    Other
    $45,414

    Schedule J breakdown matched by us

    Base
    not reported + $314,300 related
    Bonus
    not reported
    Other
    not reported + $12,979 related
    Deferred
    not reported + $9,721 related
    Nontaxable benefits
    not reported + $35,693 related
    Filer's total
    not reported + $372,693 related
  • Joseph Shapiro

    FORMER CHAIR

    Total calculated
    $359,485
    From this org
    $357,429
    From related orgs
    $0
    Other
    $2,056
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $34,307
    Bonus
    $323,122
    Other
    not reported
    Deferred
    $2,056
    Nontaxable benefits
    not reported
    Filer's total
    $359,485
  • Susan Flesher

    DIRECTOR

    Total calculated
    $334,247
    From this org
    $318,626
    From related orgs
    $0
    Other
    $15,621
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $260,625
    Bonus
    $58,001
    Other
    not reported
    Deferred
    $15,621
    Nontaxable benefits
    not reported
    Filer's total
    $334,247
  • Andy Mullins

    CNO

    Total calculated
    $331,226
    From this org
    $0
    From related orgs
    $271,644
    Other
    $59,582

    Schedule J breakdown matched by us

    Base
    not reported + $270,054 related
    Bonus
    not reported
    Other
    not reported + $1,590 related
    Deferred
    not reported + $8,277 related
    Nontaxable benefits
    not reported + $51,305 related
    Filer's total
    not reported + $331,226 related
  • Jessie Shields

    FORMER DIREC

    Total calculated
    $326,584
    From this org
    $310,188
    From related orgs
    $0
    Other
    $16,396
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $273,562
    Bonus
    $36,626
    Other
    not reported
    Deferred
    $16,396
    Nontaxable benefits
    not reported
    Filer's total
    $326,584
  • John M Straub

    CFO

    Total calculated
    $326,066
    From this org
    $288,810
    From related orgs
    $0
    Other
    $37,256
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $288,369
    Bonus
    not reported
    Other
    $441
    Deferred
    $17,654
    Nontaxable benefits
    $19,602
    Filer's total
    $326,066
  • Aaron C Blevins

    CHIEF PHARMA

    Total calculated
    $324,373
    From this org
    $0
    From related orgs
    $261,237
    Other
    $63,136

    Schedule J breakdown matched by us

    Base
    not reported + $255,408 related
    Bonus
    not reported
    Other
    not reported + $5,829 related
    Deferred
    not reported + $7,971 related
    Nontaxable benefits
    not reported + $55,165 related
    Filer's total
    not reported + $324,373 related
  • Bradley Burck

    FORMER VP CO

    Total calculated
    $300,939
    From this org
    $0
    From related orgs
    $245,357
    Other
    $55,582

    Schedule J breakdown matched by us

    Base
    not reported + $234,251 related
    Bonus
    not reported
    Other
    not reported + $11,106 related
    Deferred
    not reported + $7,405 related
    Nontaxable benefits
    not reported + $48,177 related
    Filer's total
    not reported + $300,939 related
  • Chad Fisher

    VP OF ORTHOP

    Total calculated
    $300,416
    From this org
    $269,395
    From related orgs
    $0
    Other
    $31,021
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $158,803
    Bonus
    $110,400
    Other
    $192
    Deferred
    $9,719
    Nontaxable benefits
    $21,302
    Filer's total
    $300,416
  • Fareed Aziz

    VP REVENUE C

    Total calculated
    $292,098
    From this org
    $0
    From related orgs
    $232,924
    Other
    $59,174

    Schedule J breakdown matched by us

    Base
    not reported + $207,216 related
    Bonus
    not reported
    Other
    not reported + $25,708 related
    Deferred
    not reported + $7,285 related
    Nontaxable benefits
    not reported + $51,889 related
    Filer's total
    not reported + $292,098 related
  • Christopher Hoffman

    VP OF ONCOLO

    Total calculated
    $286,830
    From this org
    $0
    From related orgs
    $261,583
    Other
    $25,247

    Schedule J breakdown matched by us

    Base
    not reported + $259,260 related
    Bonus
    not reported
    Other
    not reported + $2,323 related
    Deferred
    not reported + $7,819 related
    Nontaxable benefits
    not reported + $17,428 related
    Filer's total
    not reported + $286,830 related
  • Kenneth Jackson

    VP FACILITY

    Total calculated
    $285,550
    From this org
    $0
    From related orgs
    $244,734
    Other
    $40,816

    Schedule J breakdown matched by us

    Base
    not reported + $242,738 related
    Bonus
    not reported
    Other
    not reported + $1,996 related
    Deferred
    not reported + $7,357 related
    Nontaxable benefits
    not reported + $33,459 related
    Filer's total
    not reported + $285,550 related
  • Molly Frick

    CHRO

    Total calculated
    $282,371
    From this org
    $0
    From related orgs
    $217,813
    Other
    $64,558

    Schedule J breakdown matched by us

    Base
    not reported + $215,230 related
    Bonus
    not reported
    Other
    not reported + $2,583 related
    Deferred
    not reported + $6,696 related
    Nontaxable benefits
    not reported + $57,862 related
    Filer's total
    not reported + $282,371 related
  • Jack Stines

    DIRECTOR

    Total calculated
    $271,821
    From this org
    $256,592
    From related orgs
    $0
    Other
    $15,229
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $254,092
    Bonus
    $2,500
    Other
    not reported
    Deferred
    $15,229
    Nontaxable benefits
    not reported
    Filer's total
    $271,821
  • Nathan Ward

    COO

    Total calculated
    $265,905
    From this org
    $250,865
    From related orgs
    $0
    Other
    $15,040
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $250,673
    Bonus
    not reported
    Other
    $192
    Deferred
    $15,040
    Nontaxable benefits
    not reported
    Filer's total
    $265,905
  • Thomas A Hefner

    VP FINANCE

    Total calculated
    $251,852
    From this org
    $0
    From related orgs
    $214,381
    Other
    $37,471

    Schedule J breakdown matched by us

    Base
    not reported + $212,416 related
    Bonus
    not reported
    Other
    not reported + $1,965 related
    Deferred
    not reported + $6,514 related
    Nontaxable benefits
    not reported + $30,957 related
    Filer's total
    not reported + $251,852 related
  • James Becker

    FORMER DIREC

    Total calculated
    $248,898
    From this org
    $235,398
    From related orgs
    $0
    Other
    $13,500
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $225,242
    Bonus
    $10,156
    Other
    not reported
    Deferred
    $13,500
    Nontaxable benefits
    not reported
    Filer's total
    $248,898
  • Shawn Bastin

    RIVERS HEALT

    Total calculated
    $238,214
    From this org
    $0
    From related orgs
    $211,389
    Other
    $26,825

    Schedule J breakdown matched by us

    Base
    not reported + $210,350 related
    Bonus
    not reported
    Other
    not reported + $1,039 related
    Deferred
    not reported + $6,441 related
    Nontaxable benefits
    not reported + $20,384 related
    Filer's total
    not reported + $238,214 related
  • Bobby Miller

    FORMER CHAIR

    Total calculated
    $212,972
    From this org
    $202,009
    From related orgs
    $0
    Other
    $10,963
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $176,467
    Bonus
    $25,542
    Other
    not reported
    Deferred
    $10,963
    Nontaxable benefits
    not reported
    Filer's total
    $212,972
  • Paulette Wehner

    FORMER SEC/T

    Total calculated
    $210,513
    From this org
    $198,609
    From related orgs
    $0
    Other
    $11,904
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $198,609
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,904
    Nontaxable benefits
    not reported
    Filer's total
    $210,513
  • Kristi Arrowood

    INTERIM VP C

    Total calculated
    $170,345
    From this org
    $0
    From related orgs
    $127,422
    Other
    $42,923

    Schedule J breakdown matched by us

    Base
    not reported + $127,026 related
    Bonus
    not reported
    Other
    not reported + $396 related
    Deferred
    not reported + $4,016 related
    Nontaxable benefits
    not reported + $38,907 related
    Filer's total
    not reported + $170,345 related
  • Stephen Petrany

    FORMER DIREC

    Total calculated
    $168,805
    From this org
    $162,567
    From related orgs
    $0
    Other
    $6,238
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $106,327
    Bonus
    $56,240
    Other
    not reported
    Deferred
    $6,238
    Nontaxable benefits
    not reported
    Filer's total
    $168,805
  • Shannon Browning

    CMIO

    Total calculated
    $167,336
    From this org
    $159,421
    From related orgs
    $0
    Other
    $7,915
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $131,923
    Bonus
    $27,498
    Other
    not reported
    Deferred
    $7,915
    Nontaxable benefits
    not reported
    Filer's total
    $167,336
  • Mark Studeny

    FORMER DIREC

    Total calculated
    $108,463
    From this org
    $104,407
    From related orgs
    $0
    Other
    $4,056
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $67,679
    Bonus
    $36,728
    Other
    not reported
    Deferred
    $4,056
    Nontaxable benefits
    not reported
    Filer's total
    $108,463
  • Andrea Lauffer

    FORMER DIREC

    Total calculated
    $82,154
    From this org
    $78,047
    From related orgs
    $0
    Other
    $4,107
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $68,517
    Bonus
    $9,530
    Other
    not reported
    Deferred
    $4,107
    Nontaxable benefits
    not reported
    Filer's total
    $82,154
  • Joseph Evans

    FORMER VICE

    Total calculated
    $53,640
    From this org
    $50,956
    From related orgs
    $0
    Other
    $2,684
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $44,753
    Bonus
    $6,203
    Other
    not reported
    Deferred
    $2,684
    Nontaxable benefits
    not reported
    Filer's total
    $53,640
  • Kevin Barr

    INTERIM CFO

    Total calculated
    $0
  • Bryon S Raynes

    PRESIDENT AN

    Total calculated
    $0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

SCHEDULE J, PAGE 1, PART I, LINE 4
BETH HAMMERS 0 826 0 JOHN M. STRAUB 0 441 0 CHAD FISHER 0 192 0 NATHAN WARD 0 192 0
SCHEDULE J, PART III
PART I, LINE 3: THE BOARD OF DIRECTORS OF A RELATED ORGANIZATION HAS ADOPTED A WRITTEN EXECUTIVE COMPENSATION POLICY SETTING FORTH THE BOARD PHILOSOPHY WITH RESPECT TO THE COMPENSATION OF ITS EXECUTIVES. AN EXECUTIVE COMPENSATION COMMITTEE COMPRISED OF BOARD MEMBERS HAS BEEN DELEGATED THE RESPONSIBILITY FOR ESTABLISHING COMPENSATION OF THE CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION IN KEEPING WITH THE PHILOSOPHY ESTABLISHED BY THE BOARD. THE COMPENSATION COMMITTEE HAS ENGAGED THE OUTSIDE CONSULTING FIRM OF YAFFE AND ASSOCIATES, A FIRM WHICH SPECIALIZES IN ANALYZING NON-PROFIT EXECUTIVE COMPENSATION. THE OUTSIDE CONSULTING FIRM PERIODICALLY PROVIDES THE COMMITTEE WITH RELEVANT DATA CONCERNING THE COMPENSATION LEVELS OF EXECUTIVES OF HOSPITALS SIMILAR IN SIZE TO THE ORGANIZATION AND IN COMPARABLE GEOGRAPHIC AREAS. THE COMPENSATION COMMITTEE CONSIDERS THIS DATA TOGETHER WITH THE EXTENT TO WHICH PRE-ESTABLISHED GOALS HAVE BEEN ACCOMPLISHED AND THE FINANCIAL PERFORMANCE OF THE HOSPITALS AND ESTABLISHES THE COMPENSATION LEVEL FOR THE CHIEF EXECUTIVE OFFICER. PART I, LINE 4B: EFFECTIVE JULY 1, 2019, THE CORPORATION ESTABLISHED A NON-QUALIFIED EXECUTIVE BENEFIT PLAN FOR KEY EMPLOYEES KNOWN AS THE MARSHALL HEALTH CAPITAL ACCUMULATION PROGRAM (MHCAP). THE MHCAP IS BEING FUNDED VIA LIFE INSURANCE POLICIES, AND SPLIT DOLLAR LOAN AGREEMENTS HAVE BEEN ENTERED INTO WITH THE PARTICIPANTS COVERED UNDER THE PLAN. AS PART OF THE SPLIT DOLLAR LOAN AGREEMENTS, THE PARTICIPANTS HAVE ASSIGNED THE POLICIES TO THE CORPORATION AS COLLATERAL. THIS ASSIGNMENT SECURES REPAYMENT OF ANY ADVANCES AND ACCRUED INTEREST FOR THE POLICY PREMIUMS. THE LOANS BEAR INTEREST AT THE APPLICABLE FEDERAL RATE UNDER INTERNAL REVENUE CODE SECTION 1274(D) IN EFFECT ON THE DATE OF THE LOAN. THE RATE IS BASED ON THE PARTICIPANTS' LIFE EXPECTANCY AND THE COMPOUNDING PERIOD AS PROVIDED IN TREASURY REGULATION SECTION 1.7872-15. REPAYMENT OF THE LOANS OCCURS AT THE TIME OF DEATH OF THE PARTICIPANTS. REFER TO SCHEDULE L FOR MORE INFORMATION. RELATED ORGANIZATION HAS A 457F PLAN FOR CERTAIN OFFICERS. THE FOLLOWING PAYMENTS WERE MADE DURING THE YEAR: HOYT BURDICK, VP & CMO 198,063 REGINA CAMPBELL, CHIEF NURSING OFFICER 133,496

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

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

  • THREE GABLES SURGERY CENTER

    RELATED · HEALTHCARE · OH · 41.12% owned · share of income -$145,099

Related corporations and trusts

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

  • MARSHALL PHARMACY

    C CORP · PHARMACIES · WV · 45% owned · share of income $3,531,215 · share of assets $12,063,955

Provenance

Return type
form_990
Tax year
2024
Filed
6 August 2026
IRS schema version
2024v5.0
Source object
202602189349300935

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