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UNIVERSITY PHYSICIANS & SURGEONS INC

EIN 55-0564945 HUNTINGTON, WV

Revenue 2024
$286,547,659
Expenses 2024
$280,563,151

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

As filed

Subsection
03
Classification
1000
Street
1001 10TH AVE

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).

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.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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

The first 25 listed. 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

  • 2024
    Revenue
    $286,547,659
    Expenses
    $280,563,151
    Contributions
    $7,477,902
    Grants paid
    $12,786
  • 2024
    Revenue
    $66,830,985
    Expenses
    $67,089,584
    Contributions
    $165,393
    Grants paid
    $822,976
  • 2023
    Revenue
    $260,739,984
    Expenses
    $250,045,944
    Contributions
    $1,121,725
    Grants paid
    $162,560
  • 2022
    Revenue
    $234,054,946
    Expenses
    $238,048,383
    Contributions
    $1,717,281
    Grants paid
    $55,233

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

  • 2022 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2021 · 990

    Revenue
    $226,695,087
    Expenses
    $216,901,977
    Assets (EOY)
    $151,420,649

  • 2021 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2020 · 990

    Revenue
    $260,712,388
    Expenses
    $259,718,619
    Assets (EOY)
    $166,750,078

  • 2020 · 990-T

    Revenue
    not reported
    Expenses
    not reported
    Assets (EOY)
    not reported

  • 2019 · 990

    Revenue
    $240,542,935
    Expenses
    $241,306,345
    Assets (EOY)
    $136,768,311

  • 2018 · 990

    Revenue
    $218,081,600
    Expenses
    $214,501,346
    Assets (EOY)
    $122,182,614

  • 2017 · 990

    Revenue
    $190,023,956
    Expenses
    $178,947,137
    Assets (EOY)
    $115,129,993

  • 2016 · 990

    Revenue
    $163,350,418
    Expenses
    $159,977,659
    Assets (EOY)
    $101,350,634

  • 2015 · 990

    Revenue
    $154,571,216
    Expenses
    $147,224,276
    Assets (EOY)
    $79,686,371

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

Where these grants went next →

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

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 2024 return

Declared as related by

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Related partnerships on its 2024 return

  • THREE GABLES SURGERY CENTER

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

Related corporations and trusts on its 2024 return

  • MARSHALL PHARMACY

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

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 13 October 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 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.