- Revenue 2023
- $42,008,843
- Expenses 2023
- $44,890,428
Program services were 99.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- B99
- Classification
- 1200
- Street
- 3110 MACCORKLE AVE SE
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
1 other organization in the IRS Business Master File lists the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
AMERICAN COLLEGE OF SURGEONS
EIN 55-0576892
Mission and programs · 2023
Mission
The mission of West Virginia University School of Medicine Charleston Division d/b/a West Virginia University Physicians of Charleston, is to support the West Virginia University School of Medicine & Improve the lives of our patients, physicians, students & employees by maintaining an efficient, effective & friendly academic & clinical setting
Activities or mission (Part I)
To support the West Virginia University School of Medicine - Charleston Division
-
The Corporation supported the faculty physicians of the West Virginia University School of Medicine in their provision of medical services with approximately 97,867 patient visits during 2023. The Corporation incurred expenditures for salaries, wages, and employee benefits on behalf of the School of Medicine for faculty physicians and staff.
Expenses $44,770,087 · Revenue $41,710,185
-
The Corporation continuously meets its exempt purpose by providing funds to the state-supported West Virginia University School of Medicine. By providing these funds, the Corporation has both lessened the burdens of government and advanced the graduate medical education in West Virginia. As part of its mission to support the School of Medicine, the Corporation incurred expenditures for professional liability premiums on behalf of the faculty physicians of the School of Medicine of approximately $1,086,927 for the year ended December 31, 2023
Grants $2,897,011
As filed on the 2023 return.
Officers and directors · 2023
As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Bryan Richmond
Director
- Total calculated
- $758,282
- From this org
- $758,282
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $712,714
- Bonus
- not reported
- Other
- $45,568
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $758,282
-
Benjamin Dyer
Physician
- Total calculated
- $749,564
- From this org
- $749,564
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $703,996
- Bonus
- not reported
- Other
- $45,568
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $749,564
-
Amy Deipolyi
Physician
- Total calculated
- $650,524
- From this org
- $650,524
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $604,956
- Bonus
- not reported
- Other
- $45,568
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $650,524
-
Richard Umstot
Physician
- Total calculated
- $647,920
- From this org
- $647,920
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $602,352
- Bonus
- not reported
- Other
- $45,568
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $647,920
-
Michael Elmore
Physician
- Total calculated
- $637,420
- From this org
- $637,420
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $591,871
- Bonus
- not reported
- Other
- $45,549
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $637,420
-
Shadi Abu-Halimah
Physician
- Total calculated
- $614,614
- From this org
- $614,614
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $569,046
- Bonus
- not reported
- Other
- $45,568
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $614,614
-
Stephen H Bush
Director
- Total calculated
- $563,743
- From this org
- $563,743
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $518,175
- Bonus
- not reported
- Other
- $45,568
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $563,743
-
Michael Hall
Director
- Total calculated
- $518,754
- From this org
- $518,754
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $473,186
- Bonus
- not reported
- Other
- $45,568
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $518,754
-
James Campbell
Director
- Total calculated
- $502,230
- From this org
- $502,230
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $456,662
- Bonus
- not reported
- Other
- $45,568
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $502,230
-
John Frohna
Director
- Total calculated
- $422,116
- From this org
- $422,116
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $376,548
- Bonus
- not reported
- Other
- $45,568
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $422,116
-
Jeffrey V Ashley
Director
- Total calculated
- $367,963
- From this org
- $367,963
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $324,622
- Bonus
- not reported
- Other
- $43,341
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $367,963
-
James Griffith
Director
- Total calculated
- $294,968
- From this org
- $294,968
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $262,136
- Bonus
- not reported
- Other
- $32,832
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $294,968
-
John Linton
President & CEO
- Total calculated
- $164,138
- From this org
- $164,138
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $147,802
- Bonus
- not reported
- Other
- $16,336
- Deferred
- not reported
- Nontaxable benefits
- not reported
- Filer's total
- $164,138
-
Clay Marsh
Director
- Total calculated
- $0
- Hours/week
- 40
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. Earlier years are each on their own filing page.
Filings
-
2023
- Revenue
- $42,008,843
- Expenses
- $44,890,428
- Contributions
- $0
- Grants paid
- $2,897,011
-
2022
- Revenue
- $48,059,512
- Expenses
- $49,148,614
- Contributions
- $0
- Grants paid
- $1,428,954
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $59,205,918
- Expenses
- $56,976,689
- Assets (EOY)
- $21,363,966
-
2020 · 990
- Revenue
- $48,235,412
- Expenses
- $52,950,841
- Assets (EOY)
- $20,295,381
-
2019 · 990
- Revenue
- $48,993,838
- Expenses
- $50,991,146
- Assets (EOY)
- $17,660,160
-
2018 · 990
- Revenue
- $48,022,895
- Expenses
- $51,019,156
- Assets (EOY)
- $19,657,304
-
2017 · 990
- Revenue
- $51,225,952
- Expenses
- $52,105,621
- Assets (EOY)
- $24,023,874
-
2016 · 990
- Revenue
- $49,409,076
- Expenses
- $49,128,700
- Assets (EOY)
- $21,997,249
-
2015 · 990
- Revenue
- $50,386,475
- Expenses
- $47,794,132
- Assets (EOY)
- $21,341,442
-
2014 · 990
- Revenue
- $47,340,730
- Expenses
- $44,199,407
- Assets (EOY)
- $18,656,536
-
2013 · 990
- Revenue
- $48,224,719
- Expenses
- $46,616,436
- Assets (EOY)
- $15,821,967
-
2012 · 990
- Revenue
- not reported
- Expenses
- $44,757,359
- Assets (EOY)
- $14,385,805
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
$15,000
2024 FOR RECIPIENT'S EXEMPT PURPOSE
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2023 return
-
WVU School of Medicine Charleston Divi
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 11 November 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.