2023-11-15T13:45:03-06:00 2022-12-31 390859910 BAKER TILLY US LLP 101 WASHINGTON STREET EAST CHARLESTON WV 25301 990 2022-01-01 550377012 WEST VIRGINIA HOSPITAL ASSOCIATION WEST 3043449744 100 ASSOCIATION DRIVE CHARLESTON WV 25311 MELANIE DEMPSEY VP OF FINANCIAL POLICY 3043449744 2023-11-15 1 MELANIE DEMPSEY 999009999 0 DOLORES ROSE P01286262 3043460441 2023-11-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z M JAMES KAUFMAN 100 ASSOCIATION DRIVE CHARLESTON WV 25311 5360754 0 X WWW.WVHA.ORG X 1950 WV THE MISSION OF THE ASSOCIATION IS TO SUPPORT ITS MEMBERS IN ACHIEVING A STRONG, HEALTHY WEST VIRGINIA: TO PROVIDE LEADERSHIP IN HEALTHCARE ADVOCACY, EDUCATION, INFORMATION AND TECHNICAL ASSISTANCE. TO BE A CATALYST FOR EFFECTIVE CHANGE THROUGH COLLABORATION, CONSENSUS-BUILDING AND A FOCUS ON DESIRED OUTCOMES. 16 16 22 16 7175 0 0 0 4642824 4860491 458357 67661 21974 17275 5123155 4945427 1200 3640 0 0 2933486 2784918 0 0 0 838157 885146 3772843 3673704 1350312 1271723 17070057 17472508 2369406 2001701 14700651 15470807 X THE MISSION OF THE ASSOCIATION IS TO SUPPORT ITS MEMBERS IN ACHIEVING A STRONG, HEALTHY WEST VIRGINIA: TO PROVIDE LEADERSHIP IN HEALTHCARE ADVOCACY, EDUCATION, INFORMATION AND TECHNICAL ASSISTANCE. TO BE A CATALYST FOR EFFECTIVE CHANGE THROUGH COLLABORATION, CONSENSUS-BUILDING AND A FOCUS ON DESIRED OUTCOMES. 0 0 THE WVHA PROVIDES ITS SERVICES TO MEMBERS WHO IN RETURN PAY YEARLY DUES. THE ORGANIZATION PROVIDED MEMBERS WITH LEADERSHIP IN HEALTH CARE ADVOCACY, EDUCATION, AS WELL AS INFORMATION AND TECHNICAL ASSISTANCE. THE ORGANIZATION ALSO SERVED AS A CATALYST FOR EFFECTIVE CHANGE THROUGH COLLABORATION, CONSENSUS BUILDING AND A FOCUS ON DESIRED OUTCOMES. MEMBERS OF THE WVHA BELIEVE IT IS ESSENTIAL, IN THE INTEREST OF THE CITIZENS, OF WEST VIRGINIA, TO HAVE A STRONG, HEALTHCARE SYSTEM THAT SUPPORTS AND IMPROVES THE HEALTH STATUS OF THE PEOPLE SERVED BY MEMBER HOSPITALS AND THE ECONOMIC CONDITION OF THE STATE. THE WVHA SEEKS TO ESTABLISH AND MAINTAIN TRUST AMONG MEMBER PROVIDERS, POLICYMAKERS, AND THE PUBLIC THROUGH ACTIONS, SENSITIVITY, PROFESSIONALISM, AND COMMUNITY-MINDED COMMITMENT TO SERVICE. THE WVHA OFFERS A PROGRAM TO MEMBERS IN ORDER TO TRACK THE DATA THAT IS ASSOCIATED WITH MAINTAINING ACCREDITATION THROUGH THE JOINT COMMISSION ON ACCREDITATION OF HEALTHCARE ORGANIZATIONS (JCAHO) QUALITY STANDARDS. THE WVHA OFFERS AN ADDITIONAL CRITICAL ACCESS HOSPITAL (CAH) ASSESSMENT TO SMALLER, RURAL MEMBER HOSPITALS. CRITICAL ACCESS HOSPITALS ARE CERTIFIED TO RECEIVE COST-BASED REIMBURSEMENT FROM MEDICARE WHICH IS INTENDED TO IMPROVE THE HOSPITALS' FINANCIAL PERFORMANCE AND REDUCE HOSPITAL CLOSURES. A WVHA DIRECTOR SPECIFICALLY IN CHARGE OF THE CAH ASSESSMENT IS DEDICATED TO MAINTAINING THESE HOSPITALS' SPECIFIC NEEDS. 0 0 0 1 0 0 0 0 1 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 4 0 22 1 1 1 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 WV X M JAMES KAUFMAN 3043539724 100 ASSOCIATION DRIVE CHARLESTON WV 25311 ANDREW WEBER CHAIR 5.00 X X 0 0 0 IVAR GJOLBERG VICE CHAIR/TREASURER 5.00 X X 0 0 0 ALBERT WRIGHT IMMEDIATE PAST CHAIR 5.00 X X 0 0 0 DAVID RAMSEY TRUSTEE 5.00 X 0 0 0 DAVID GOLDBERG TRUSTEE 5.00 X 0 0 0 KEVIN YINGLING RPH MD FACP TRUSTEE 5.00 X 0 0 0 TIM BESS TRUSTEE 5.00 X 0 0 0 ANGELA SWEARINGEN TRUSTEE 5.00 X 0 0 0 DOUGLASS HARRISON TRUSTEE 5.00 X 0 0 0 VIRGIL UNDERWOOD TRUSTEE 5.00 X 0 0 0 KAREN BOWLING TRUSTEE 5.00 X 0 0 0 THOMAS KLUGE TRUSTEE 5.00 X 0 0 0 STEVE ALTMILLER TRUSTEE 5.00 X 0 0 0 JEFFREY OSKIN TRUSTEE 5.00 X 0 0 0 ROBERT WILLIAMS TRUSTEE 5.00 X 0 0 0 VANCE JACKSON FACHE FACMPE TRUSTEE 5.00 X 0 0 0 M JAMES KAUFMAN PHD PRESIDENT & CEO, SECRETARY 30.00 10.00 X 559613 0 92340 MELANIE I DEMPSEY VICE PRESIDENT, FINANCIAL POLICY 40.00 X 250880 0 12790 ANTONIOS J GREGORY VICE PRESIDENT, LEGISLATIVE AFFAIRS 40.00 X 273107 0 51292 JAMES KRANZ VICE PRESIDENT, QUALITY AND DATA 40.00 X 233152 0 51368 CAROL M HAUGEN VICE PRESIDENT 40.00 X 111716 0 29025 JANICE B FINK CONTROLLER 40.00 X 147037 0 42859 KATHRYN L WATTS EXECUTIVE ASSISTANCE 40.00 X 139069 0 19239 BRANDON HATFIELD GENERAL COUNSEL 40.00 X 145816 0 28287 JOSEPH M LETNAUNCHYN FORMER PRESIDENT/CEO 0.00 X 226482 0 0 2086872 0 327200 9 1 1 0 0 MEMBER DUES 900099 4146071 4146071 INTERCOMPANY ALLOCATED 900099 459420 459420 QI PROJECT 900099 255000 255000 4860491 87286 87286 395702 415327 -19625 -19625 -19625 OTHER INCOME 900099 10100 10100 COMMISSIONS & FEES 561000 7175 7175 17275 4945427 4870591 7175 67661 3640 1751024 580822 453072 23440 63000 31499 10500 123989 203673 75751 49724 27086 22944 30291 DISCHARGE OF DATA PROGR 170393 EQUIPMENT RENTAL 9713 MAINTENANCE AND REPAIRS 5660 BAD DEBT EXPENSE 5448 32035 3673704 200 200 838402 959945 68221 158008 57947 65336 343919 287264 64067 56655 6222166 6276995 6484833 6935816 3334221 3019553 17070057 17472508 439158 492370 1930248 1509331 2369406 2001701 X 14547190 15317346 153461 153461 14700651 15470807 17070057 17472508 X 1271723 -952550 450983 X 0 1 X 1 1 1 0 0 0 4146071 456310 456310 561378 -105068 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 1.00000 0 0 343919 287264 56655 56655 6935816 F 6935816 DUE FROM RELATED ENTITIES 3019553 3019553 DEFERRED COMPENSATION PLAN 1509331 1509331 X PART X, LINE 2: THE ASSOCIATION AND HEF, WHICH ARE NOT CONSIDERED PRIVATE FOUNDATIONS, ARE RECOGNIZED AS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTIONS 501(C)(6) AND 501(C)(3), RESPECTIVELY, OF THE INTERNAL REVENUE CODE AND SIMILAR STATE STATUTES RELATING TO NOT-FOR-PROFIT ORGANIZATIONS. WVHS' INCOME IS SUBJECT TO CORPORATE INCOME TAXES AT THE APPLICABLE FEDERAL AND STATE RATES. DEFERRED INCOME TAXES REFLECT THE IMPACT OF "TEMPORARY DIFFERENCES" BETWEEN AMOUNTS OF ASSETS AND LIABILITIES FOR FINANCIAL REPORTING PURPOSES AND SUCH AMOUNTS AS MEASURED FOR TAX PURPOSES. DEFERRED TAX ASSETS AND LIABILITIES PRESENT THE FUTURE TAX RETURN CONSEQUENCES OF TEMPORARY DIFFERENCES, WHICH WILL BE EITHER TAXABLE OR DEDUCTIBLE WHEN THE RELATED ASSETS AND LIABILITIES ARE RECOVERED OR SETTLED. VALUATION ALLOWANCES ARE ESTABLISHED WHEN DEEMED NECESSARY TO REDUCE DEFERRED TAX ASSETS TO THE AMOUNT EXPECTED TO BE REALIZED. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. ANY TAX "BENEFITS" RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE ARE NO SUCH TAX BENEFITS CLAIMED FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO TAX AUDITS IN PROCESS. CHANGES IN TAX ESTIMATES AS A RESULT OF SUCH AUDITS ARE RECOGNIZED IN THE PERIOD THEY BECOME KNOWN. X 1 1 X 0 1 0 M JAMES KAUFMAN PHD PRESIDENT & CEO, SECRETARY 456315 0 101250 0 2048 0 47500 0 44840 0 651953 0 0 0 ANTONIOS J GREGORY VICE PRESIDENT, LEGISLATIVE AFFAIRS 271607 0 1500 0 0 0 34230 0 17062 0 324399 0 0 0 JAMES KRANZ VICE PRESIDENT, QUALITY AND DATA 231652 0 1500 0 0 0 27000 0 24368 0 284520 0 0 0 MELANIE I DEMPSEY VICE PRESIDENT, FINANCIAL POLICY 218972 0 0 0 31908 0 8600 0 4190 0 263670 0 0 0 JOSEPH M LETNAUNCHYN FORMER PRESIDENT/CEO 0 0 0 0 226482 0 0 0 0 0 226482 0 0 0 JANICE B FINK CONTROLLER 147037 0 0 0 0 0 18078 0 24781 0 189896 0 0 0 BRANDON HATFIELD GENERAL COUNSEL 145816 0 0 0 0 0 17187 0 11100 0 174103 0 0 0 KATHRYN L WATTS EXECUTIVE ASSISTANCE 139069 0 0 0 0 0 16422 0 2817 0 158308 0 0 0 PART I, LINE 1A PER CEO'S CONTRACT, TWO EVENTS FOR SPOUSAL TRAVEL MAY OCCUR. PART I, LINE 4B THE ORGANIZATION MAINTAINS A NONQUALIFIED PLAN FOR CERTAIN EMPLOYEES UNDER SECTION 457(F) OF THE INTERNAL REVENUE CODE. COMPENSATION UNDER THIS PLAN IS NOT INCLUDED IN THE PARTICPANT'S GROSS INCOME UNTIL THE FIRST TAXABLE YEAR IN WHICH THERE IS NO SUBSTANTIAL RISK OF FORFEITURE OF THE RIGHTS TO SUCH COMPENSATION. CEO JOSEPH LETNAUNCHYN HAS A 457(F) PLAN WITH 20% CONTRIBUTED BY THE WVHA. THE NEW CEO M. JAMES KAUFMAN HAS A 457(F) PLAN AS OF 2022. PAYMENTS WERE MADE IN THE CURRENT YEAR TO THE FOLLOWING PERSONS: JOSEPH M. LETNAUNCHYN $ 226,482 AMOUNTS ACCRUED UNDER 457(F) PLAN IN THE CURRENT YEAR: M. JAMES KAUFMAN $ 46,350 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CEO AND VP/CFO PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 15A THE CEO'S COMPENSATION IS DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF TRUSTEES. THE SHAEF ANNUAL SURVEY IS USED IN BENCHMARKING THE CEO'S SALARY AND BENEFITS. FORM 990, PART VI, SECTION C, LINE 18 UPON REQUEST FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNIONG DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: EQUITY IN UNDISTRIBUTED NET INCOME OF SUBSIDIARY 450,983. HEALTHCARE EDUCATION FOUNDATION OF WEST VIRGINIA 100 ASSOCIATION DRIVE CHARLESTON WV 25311 556028466 PROVIDING EDUCATIONAL SEMINARS/OPPORTUNITIES TO SUPPORT QUALITY PATIENT CARE WV 501(C)(3) LINE 7 N/A 0 WEST VIRGINIA HEALTH SERVICES INC 100 ASSOCIATION DRIVE CHARLESTON WV 25311 550657641 INSURANCE SERVICES WV WEST VIRGINIA HOSPITAL ASSOCIATION C 1365271 7781507 1.00000 1 0 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 WEST VIRGINIA HEALTH SERVICES INC O 139903 CASH WEST VIRGINIA HEALTH SERVICES INC E 316018 FMV HEALTHCARE EDUCATION FOUNDATION OF WEST VIRGINIA E 2703535 FMV WEST VIRGINIA HEALTH SERVICES INC K 75751 FMV