2025-05-15T07:28:35+00:00 2024-06-30 440160260 Forvis Mazars LLP 500 Ridgefield Court Asheville NC 28806 990 2023-07-01 550477361 Boone Memorial Hospital Inc BOON 3043691230 701 Madison Avenue Madison WV 25130 Virgil Underwood CEO 3043691230 2025-05-15 true true Amy Bibby P00445891 8282542254 2025-05-14 2023 2025-03-06 01:10:19Z Virgil Underwood 701 Madison Avenue Madison WV 25130 87886362 false X WWW.BMH.ORG X 2010 WV Boone Memorial Hospital strives to supply a comprehensive range of inpatient and outpatient services. 10 10 590 0 0 641264 1949681 69892989 83761046 738715 1765254 904482 348649 72177450 87824630 119368 174293 0 0 37826410 44553157 15050 0 616816 32384997 40150954 70345825 84878404 1831625 2946226 72082428 83979484 50547865 59498695 21534563 24480789 See Schedule O false false 70158729 174293 82322264 IN PERFORMING ITS MISSION, BOONE MEMORIAL HOSPITAL, INC. HAD 705 ACUTE CARE ADMISSIONS, 1,273 OBSERVATION ADMISSIONS, AND 172 SKILLED NURSING CARE ADMISSIONS. THE HOSPITAL ALSO HAD 6 RESPITE CARE PATIENTS, 16,346 EMERGENCY ROOM VISITS, AND 64,716 VISITS IN ITS FOUR RURAL HEALTH CLINICS. 70158729 true true false true false false false false false true false false false true true true false false false false false false true true false true true true false true false false false false false false false false false false false false false false false false false true 54 0 true 590 true false false false false false false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true false false WV X Douglas Cole Malcolm 3043691230 701 Madison Avenue Madison WV 25130 Edward Williams Board Member 1.1 X 0 0 0 James Gore Board Secretary 1.1 X 0 0 0 James Hensley Board Chairman 1.1 X 0 0 0 John Reger Board Member 1.1 X 0 0 0 Nada Woodie Board Member 1.1 X 0 0 0 Robert Brown Board Vice-Chairman 1.1 X 0 0 0 Shawn Miller Board Member 1.1 X 0 0 0 Susan McCoy Board Member 1.1 X 0 0 0 Thomas Bias Board Member 1.1 X 0 0 0 Wyatt Scaggs Board Member 1.1 X 0 0 0 Angela Christian Chief Operating Officer 50.0 X 263443 0 217413 Douglas Cole Malcolm Chief Financial Officer 50.0 X 224058 0 121930 Ray Harrell CEAO and Secretary 50.0 X 185000 0 28108 Virgil Underwood President and Chief Executive Officer 50.0 X 336035 0 384673 Brian Cortelessi Doctor 40.0 X 469151 0 34777 Casey Shaun Hager Doctor 40.0 X 656744 0 31438 Kenneth Chadwick Adkins Doctor 40.0 X 406749 0 32403 Melissa Moody Doctor 40.0 X 469520 0 14503 Philip Todd Berry Doctor 40.0 X 428685 0 33165 3439385 0 898410 57 false true false CPSI PO Box 11407 Birmingham AL 35246 System Software 2312530 BBL Carlton 600 Kanawha Blvd E Suite 200 Charleston WV 25301 Construction 1306610 Bytes Computer & Network Solutions 1620 Broadway Suite D Scottsbluff NE 69361 IT/Computer 1018425 Dr Bassam Haffar 17 Quarry Ridge Charleston WV 25304 Surgeon 813708 University Physicians & Surg PO Box 1896 Huntington WV 25719 Healthcare 723752 40 147193 1565609 236879 1949681 Patient Service Revenue 623000 71043518 71043518 Retail Pharmacy 900099 11283638 11283638 340B Contract Pharmacy Revenue 900099 1148728 1148728 Dietary Sales 900099 285162 285162 0 0 0 0 83761046 1765254 1765254 6000 6000 0 6000 6000 0 0 61732 147193 61732 0 0 Other Revenue 900099 342649 342649 0 0 0 0 342649 87824630 83761046 0 2113903 174293 174293 823536 823536 35594108 30720148 4687553 186407 2227658 1879144 337112 11402 3651521 3075759 556925 18837 2256334 1907820 337112 11402 94142 94142 303813 303813 8442942 3251202 4875431 316309 214243 214243 1327547 945173 382374 892695 891152 1543 2729673 1919029 786314 24330 335981 155354 180627 1153126 964772 181729 6625 3119739 2864273 250213 5253 876439 733280 138124 5035 Medical Supplies 15702611 15702611 Provider Tax 1275027 1275027 Food & Dietary 476225 476225 Bad Debt Expense 1438782 1438782 1767969 1570442 166311 31216 84878404 70158729 14102859 616816 3523521 1304613 28164226 36571997 61854 1279820 5490373 7548078 0 0 1048468 1598955 750998 501979 55636103 23355027 31205443 32281076 0 869906 921701 943252 967639 1028013 72082428 83979484 6114921 7804216 855545 0 32285360 31622219 12147584 19216715 50547865 59498695 X 21434563 24375789 100000 105000 21534563 24480789 72082428 83979484 2946226 0 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED true 3689 3689 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY A portion of the Organization's dues to the West Virginia Hospital Association were utilized for lobbying purposes. The estimated portion for FY 2024 was $3,689. 354961 354961 37197180 13124635 24072545 11652386 8768805 2883581 6431576 1461587 4969989 32281076 Other liabilities 1664304 Estimated DSH Settlements 14587705 Estimated Medicaid and MEdicare Settlements - 2621609 Estimated Malpractice Obligation 343097 Estimated Third-Party Settlements - Medicaid and Medicare 19216715 X 86447580 0 0 86447580 1377050 1377050 87824630 83501354 0 0 83501354 1377050 1377050 84878404 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The hospital is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and therefore is not subject to federal income tax under current income tax regulations. Current accounting standards define the threshold for recognizing uncertain income tax return positions in the financial statements as "more likely than not" that the position is sustainable, based on its technical merits, and also provide guidance on the measurement, classification and disclosure of tax return positions in the financial statements. Management believes there is no impact on the accompanying financial statements related to uncertain income tax positions. The hospital is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Bad Debt Expense - 1438782 Special Events Expense - -61732 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Bad Debt Expense - 1438782 Special Events Expense - -61732 X X X false 0 0 0 Gala 60 208925 147193 61732 8313 31723 7235 14461 0 0 208925 147193 61732 8313 31723 7235 14461 61732 0 true true X true X true X 240 true true false false 573934 573934 0.0069 14744169 14194569 549600 0.0066 0 0.0 0 0 15318103 14194569 1123534 0.0135 50000 50000 0.0006 0 0.0 0 0.0 0 0.0 174291 174291 0.0021 0 0 224291 0 224291 0.0027 0 0 15542394 14194569 1347825 0.0162 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0 0 0 0 0.0 true 1438782 201000 9948527 9402137 546390 X true true 1 1 Boone Memorial Hospital Inc 701 Madison Avenue Madison WV 25130 WWW.BMH.ORG X X X X Four Rural Health Clinics - including provider based and non-provider based Boone Memorial Hospital Inc 1 false false true X X X X X X X X 21 true false false true X WWW.BMH.ORG X true 21 true WWW.BMH.ORG false true X 100.0 240.0 X X X X true true X X X true X https://www.bmh.org/financial-services/ X https://www.bmh.org/financial-services/ X https://www.bmh.org/financial-services/ X X X X X true X false X X X true X false false Schedule H, Part V, Section B, Line 5 Facility , 1 Facility , 1 - Boone Memorial Hospital, Inc.. ASSEMBLED AN ADVISORY PANEL COMPRISED OF REPRESENTATIVES FROM COMMUNITY LEADERS, HEALTH CARE PROVIDERS, AND LOCAL CITIZENS TO ASSIST WITH THE ASSESSMENT PROCESS. Schedule H, Part V, Section B, Line 11 Facility , 1 Facility , 1 - BOONE MEMORIAL HOSPITAL, INC.. BOONE MEMORIAL HOSPITAL DEVELOPED AN IMPLEMENTATION PLAN THAT ADDRESSED THE MAJORITY OF THE SIGNIFICANT COMMUNITY NEEDS IDENTIFIED IN THE CHNA. THE AREAS ADDRESSED INCLUDED ALCOHOL AND DRUG ABUSE, DRUNK DRIVING AND LACK OF RECREATIONAL PROGRAMS. THE HOSPITAL SPONSORED MULTIPLE COMMUNITY EVENTS/EDUCATIONAL SEMINARS THAT INCLUDED HEALTH FAIRS, MONTHLY DIABETIC EDUCATIONAL CLASSES, DRUG AND ALCOHOL ABUSE PREVENTION FORUMS AND A LOW COST FITNESS CENTER PROGRAM FOR THE COMMUNITY. AS WITH MOST HEALTH CARE FACILITIES, WE HAVE LIMITED FINANCIAL RESOURCES TO ADDRESS ALL ISSUES. Schedule H, Part V, Section B, Line 16 Facility , 1 Facility , 1 - BOONE MEMORIAL HOSPITAL, INC.. THE FOLLOWING MEASURES ARE USED TO PUBLICIZE THE FINANCIAL ASSISTANCE AVAILABLE FROM BMH TO THE COMMUNITY AND PATIENTS IN ACCORDANCE WITH FEDERAL AND STATE LAW: A. PROVIDING INFORMATION WHEN A PATIENT CALLS BMH AT (304) 369-1230; B. ANNUALLY POSTING AN ARTICLE IN A NEWSPAPER OF LOCAL CIRCULATION AND/OR OTHER MEANS AS DEEMED REASONABLY NECESSARY; D. POSTING OF A NOTICE IN THE EMERGENCY DEPARTMENT ADMITTING AREAS AND BUSINESS OFFICES AT BMH; AND/OR E. FINANCIAL COUNSELORS VISITING WITH BMH INPATIENTS. 0 Schedule H, Part I, Line 3c Patients must provide their "Total Yearly Income" in order to be considered for financial assistance. a. Adults: If the patient is an adult, the term "Total Yearly Income" means the sum of the total yearly gross income of the patient and the patient's spouse. b. Minors: If the patient is a minor, the term "Total Yearly Income" means the sum of the total yearly gross income of the patient, the patient's mother and the patient's father. The patient, immediate family member or patient representative shall verify the patient's reported Total Yearly Income, as provided on the Application. The Total Yearly Income may be verified through any of the following mechanisms: a. Income Indicators. By the provision of third party financial documentation including IRS Form W-2, Wages and Tax Statement; pay check remittance; individual tax return; telephone verification by employer; bank statements; Social Security payment remittance; Worker's Compensation payment remittance; unemployment insurance payment notice; Unemployment Compensation Determination Letters; or other appropriate indicators of the patient's Total Yearly Income. b. Participation in a Benefit Program. By the provision of documentation showing current participation in a public benefit program such as Medicaid; Food Stamps; WIC; or other similar means tested programs. Proof of Participation in any of the above programs indicates that the patient has been deemed Financially Indigent and therefore, is not required to provide his or her income on the Assistance Application. c. In cases where the patient or responsible party is unable to provide third party verification of patient's Total Yearly Income, verification of the patient's Total Yearly Income can be done in either of the following ways: 1. Obtaining the patient's or responsible party's Written Attestation. By obtaining an Application signed by the patient or responsible party attesting to the veracity of the patient's Total Yearly Income information provided: or 2. Obtaining the patient's or responsible party's Verbal Attestation. Through the written attestation of the BMH employee completing the Assistance Application that the patient or responsible party verbally verified the patient's Total Yearly Income information provided. 3. In instances where the patient or responsible party is unable to provide the requested third party verification of patient's Total Yearly Income, the patient or responsible party is required to provide a reasonable explanation of why the patient or responsible party is unable to provide the required third party verification. Sound business practices will be employed to verify patient's attestation and supporting information. Unmarried expired patients may be deemed to have no income for purposes of calculation of Total Yearly Income. Documentation of Total Yearly Income is not required for expired patients; however, documentation of estate assets may be required. If an expired patient is married, the surviving spouse may apply for financial assistance. Patients, immediate family members or patient representatives applying for financial assistance must verify the number of people in the patient's household "Number in Household"). a. Adults: In calculating the Number in Household, include the patient, the patient's spouse, and any dependents (as defined by the Internal Revenue Code). b. Minors: In calculating the Number in Household, include the patient, the patient's mother, the patient's father, dependents of the patient's mother, and dependents of the patient's father. During the verification process, while information to determine a patient's Total Yearly Income is being collected, the patient may be treated as a private pay patient. Schedule H, Part I, Line 7 Bad Debt Expense excluded from financial assistance calculation 1438782 Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount bad debt as reported on cost report. Schedule H, Part III, Line 4 Bad debt expense - financial statement footnote Patient accounts receivable are carried at the original charge less an estimate made for doubtful or uncollectible accounts. The allowance is based upon a review of the outstanding balances aged by financial class. Management uses collection percentages based upon both current and historical collection experience to determine collectibility. Management also reviews troubled, aged accounts to determine collection potential. Patient accounts receivable are written off when deemed uncollectible. Recoveries of accounts previously written off are recorded as a reduction to bad debt expense when received. Interest is not charged on patient accounts receivable. Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costs MEDICARE ALLOWABLE COSTS WERE DERIVED FROM THE MEDICARE CARE COST REPORT FOR THE PERIOD ENDED 6/30/24. Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistance After the patient's account is reduced by the discounts based on the Financial Assistance Eligibility Discount Guidelines, the patient is responsible for the remainder of their outstanding account. Patients will be invoiced for any remaining amounts in accordance with other BMH Debt Collection Policies regarding this matter. Schedule H, Part V, Section B, Line 16a FAP website - Boone Memorial Hospital, Inc.: Line 16a URL: https://www.bmh.org/financial-services/; Schedule H, Part V, Section B, Line 16b FAP Application website - Boone Memorial Hospital, Inc.: Line 16b URL: https://www.bmh.org/financial-services/; Schedule H, Part V, Section B, Line 16c FAP plain language summary website - Boone Memorial Hospital, Inc.: Line 16c URL: https://www.bmh.org/financial-services/; Schedule H, Part VI, Line 2 Needs assessment The BMH project team completed the community needs assessment using the following strategies: -Assembled an Advisory Panel comprised of representatives from community leaders, health care providers, and local citizens to assist with the assessment process. -Conducted primary data collection through surveys of providers, key informants, and the general population. Phone interviews were also conducted. -Collected secondary data sources such as information from the Boone County Health Department Community Needs Assessment, State health statistics and behavioral risk assessments, US Census Data, Centers for Disease Control statistics and data, etc. -Created a comprehensive database including answers to each survey question which was used to track and calculate the data. -Held focus groups, some of which included youth representation in order to obtain a diverse range of responses in an open discussion format. Schedule H, Part VI, Line 3 Patient education of eligibility for assistance Measures to publicize the Financial Assistance Policy: The following measures are used to publicize the financial assistance available from BMH to the community and patients in accordance with Federal and State law: a. Posting on the BMH website at the following location: www.bmh.org; b. Providing information when a patient calls BMH at (304) 369-1230; c. Annually posting an article in a newspaper of local circulation and/or other means as deemed reasonably necessary; d. Posting of a notice in the emergency department admitting areas and business offices at BMH; and/or e. Financial Counselors visiting with BMH inpatients. Schedule H, Part VI, Line 4 Community information BMH serves primarily Boone County, WV and the surrounding communities. Boone County had an estimated population of 24,224 in 2013. The median household income was $41,359 with 18.9% below the federal poverty guideline. 15% of the population is over 65 and 28.9% is under 18 with 40.7 years as the median age. 79% of the hospital's patients were from Boone County is FY 13. Schedule H, Part VI, Line 5 Promotion of community health The majority of the Board of Directors are local, lifelong residents. The Emergency Room is always available to all patients, regardless of ability to pay. Boone Memorial Health has made the most recent Community Needs Assessment report available on its website for all patients to have easy access to read. BMH offers patients access to state of the art MRI equipment seven days a week which provides top quality care close to home which is a differentiating service line when compared to other critical access hospitals throughout WV. We have a fully digital radiology department with a PACS system. Our lab has just recently expanded to incorporate additional testing equipment. We also operate multiple Rural Health Clinics throughout the region with extended / weekend service hours to help serve the healthcare needs of our community. Schedule H, Part VI, Line 7 State filing of community benefit report WV true Boone County Community Org 347 Lick Ck Ste 1A Danville WV 25053 550481682 501(c)(3) 8250 Delivery Vehicle WV Game Changer 420 Marion Sq Suite 101 Fairmont WV 26554 842643977 501(c)(3) 46000 Substance Abuse Education Waterways 2023 Concert Series PO Box 37 Madison WV 25130 12500 2023 Concert Series Boone County Sheriff's Department 200 State St Suite 102 Madison WV 25130 11251 AED's for all Cruisers Aracoma Story 311 Main St Logan WV 25601 310951887 16542 New Sound System Town of Danville PO Box 217 Danville WV 25053 550542061 70000 operational support BARN Community Group 179 Memorial Drive Nellis WV 35142 813325847 10000 operational support 5 2 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Grant applications are received and evaluated by the hospitals leadership team including Chief External Affairs Officer and Chier Executive Officer. Applications are selected based on merit, expected benefit to the community and alignment to the core values of the Foundation. Grantees are required to report and confer with BMH Foundation employees on a regular basis concerning the status and execution of the project. Grantees are also required to submit Financial Reports and Project Status Reports to the Foundation no later than the first day of each month during the Project Period. Financial reports compare actual expenses to approved Project Budget. Project Status Reports shall also include narrative accounts of accomplishments resulting from the receipt of the respective grant. X true true X X X false true false false false false false false false Virgil Underwood President and Chief Executive Officer 336035 0 0 0 0 0 358008 0 26665 0 720708 0 0 0 Douglas Cole Malcolm Chief Financial Officer 224058 0 0 0 0 0 95265 0 26665 0 345988 0 0 0 Angela Christian Chief Operating Officer 263443 0 0 0 0 0 190748 0 26665 0 480856 0 0 0 Ray Harrell CEAO and Secretary 185000 0 0 0 0 0 1443 0 26665 0 213108 0 0 0 Casey Shaun Hager Doctor 656744 0 0 0 0 0 4773 0 26665 0 688182 0 0 0 Brian Cortelessi Doctor 469151 0 0 0 0 0 8112 0 26665 0 503928 0 0 0 Melissa Moody Doctor 469520 0 0 0 0 0 5929 0 8574 0 484023 0 0 0 Philip Todd Berry Doctor 428685 0 0 0 0 0 6500 0 26665 0 461850 0 0 0 Kenneth Chadwick Adkins Doctor 406749 0 0 0 0 0 5738 0 26665 0 439152 0 0 0 Schedule J, Part I, Line 1a Travel for companions WVHA Annual Meeting - Board members and the executive team (C-Suite & Medical Leadership) are required to attend the annual hospital association meeting. As part of this meeting, spouses are required to attend. The Hospital covers reasonable travel and accommodations for BMH team member and spouses. Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan Multiple EXECUTIVES PARTICIPATED IN A 457(F) PLAN. CONTRIBUTIONS TO THE 457(F) PLAN ARE BASED ON THE PERFORMANCE OF THE ORGANIZATION AND THE INDIVIDUAL PERFORMANCE OF THE EXECUTIVE. ANNUAL CONTRIBUTIONS ARE REVIEW AND APPROVAL BY THE COMPENSATION COMMITTEE. The committee conducted a thorough review of the IRS Form 990s and WV Uniform Financial Reports for hospitals and health systems throughout West Virginia. THE COMMITTEE USES THE DATA TO DETERMINE THE TOTAL Compensation of the CEO AND OTHER EXECUTIVE OFFICERS. THIS DATA IS REVIEWED Periodically OR WHEN A NEW PERSON COMES INTO AN EXECUTIVE ROLE. Form 990, Part III, Line 1 The basic mission of Boone Memorial Hospital, Inc. ("BMH") is to create an environment in which qualified physicians and other health care personnel can work together to provide high quality health care service, in an atmosphere of brotherly love and concern, to the services, including prevention, guidance, diagnosis, treatment, restoration, rehabilitation and other efforts to enable patients to lead healthy, productive lives, as may be needed by its community, and as its resources will permit. In carrying out its programs, BMH recognizes its responsibility to make services available to all persons who can benefit from them and to provide these in an economical manner in compliance with high professional standards. The hospital further recognizes responsibility to develop an organizational environment in which physicians, employees, volunteers and other individuals constituting its staff are stimulated to high standards of performance and can find maximum satisfaction, achievement and opportunity. BMH launched the BMH Foundation for Community Health as a new department (and DBA) of BMH. Our mission through the Foundation is to improve community health by addressing the social determinants of health: Economic Stability, Education Access and Quality, Neighborhood and Built Environment, Social and Community Context, and Healthcare Access and Quality. We plan to accomplish these goals through programming and education, managed projects and operations, grantmaking to other non-profits and governmental entities, and community events and partnerships. These functions will be supported by existing hospital financial resources and personnel, fundraising, and by leveraging our community partnerships to not only secure federal, state, and private grant dollars, but work together toward our shared goals. BMH also seeks to be a catalyst for the improvement of community health through local economic development opportunities, education and rural innovation. Boone Memorial Health is committed to providing services that improve the health and well-being of Boone County residents. Our comprehensive health prevention and management programs include the BMH Healthy Lifestyle Program; Diabetes self-management education and support (DSMES); Brighter Futures for patients suffering from substance use disorders; FARMacy to provide families with fresh, locally-grown fruits and vegetables - at no cost; and a dedicated Social Services Department to ensure when patients leave our care they go home to the best environment possible to assure their wellness. As an equal opportunity employer it will not permit discrimination because of race, color, religion, sex, age, national origin or handicap. Form 990, Part VI, Line 11b Review of form 990 by governing body The CFO and CEO will review the Form 990 for accuracy prior to filing with the IRS. A copy of the final Form 990 will be provided to the Board of Directors prior to filing with the IRS. Form 990, Part VI, Line 12c Conflict of interest policy Compliance is enforced and monitored when board members recuse themselves on conflict of interest issues. Form 990, Part VI, Line 15a Process to establish compensation of top management official The CEO presents recommendations to the compensation committee which will evaluate and approve on behalf of the board of directors. Form 990, Part VI, Line 19 Required documents available to the public Financial statements are submitted to the WV Healthcare Authority and subsequently published. The governing documents and conflict of interest policy are available upon request. Form 990, Part XII, Line 2c THE OVERSIGHT PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS HAS NOT CHANGED DURING THE TAX YEAR.