2015-11-16T14:17:28-06:00 2014-12-31 560747981 DIXON HUGHES GOODMAN LLP PO BOX 1556 MORGANTOWN WV 265071556 990 2014-01-01 550377012 WEST VIRGINIA HOSPITAL ASSOCIATION WEST 3043449744 100 ASSOCIATION DRIVE CHARLESTON WV 253111571 RICHARD L MILLER VICE-PRESIDENT 3043449744 2015-11-16 1 SUSAN S DULL P00233523 3042927343 2014 2016-03-07 17:11:31Z RICHARD L MILLER 100 ASSOCIATION DRIVE CHARLESTON WV 253111571 4271895 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. 19 18 19 18 10825 3319 0 0 2820345 3369761 103017 216423 437072 23725 3360434 3609909 10041 9668 0 0 3288943 2436678 0 0 0 -400441 629679 2898543 3076025 461891 533884 10016634 11141158 2749984 2803739 7266650 8337419 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 2932054 3238690 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. 112000 112000 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. 31971 31971 THE WVHA OFFERS AN ADDITIONAL CRITICAL ACCESS HOSPITAL (CAH) ASSESSMENT TO GENERALLY 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. 3076025 0 0 0 1 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 19 1 1 1 0 0 0 0 0 X 19 18 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 WV X JOSEPH M LETNAUNCHYN 3043449744 100 ASSOCIATION DRIVE CHARLESTON WV 25311 JOSEPH LETNAUNCHYN PRESIDENT/SECRETARY/CEO 40.00 8.00 X X 614086 0 188288 STEPHEN DEXTER CHAIR-ELECT 5.00 X 0 0 0 MARK DOAK TRUSTEE 5.00 X 0 0 0 DARRYL DUNCAN TRUSTEE 5.00 X 0 0 0 WAYNE GRIFFITH TRUSTEE 1.00 X 0 0 0 SUE JOHNSON-PHILLIPE CHAIR 5.00 X 0 0 0 DAN LAUFFER TRUSTEE 5.00 X 0 0 0 ALVIN LAWSON TRUSTEE 5.00 X 0 0 0 BARBARA LAY TRUSTEE 1.00 X 0 0 0 JEFF LILLEY TRUSTEE 5.00 X 0 0 0 DAVID RAMSEY TRUSTEE 5.00 X 0 0 0 MICHAEL SELLARDS TRUSTEE 5.00 X 0 0 0 DOUG BENTZ PAST CHAIR, TRUSTEE 5.00 X 0 0 0 BEN VINCENT TRUSTEE 5.00 X 0 0 0 DAVID DARDEN TREASURER 5.00 X X 0 0 0 CHRISTOPHER COLENDA MD TRUSTEE 5.00 X 0 0 0 CYNTHIA PERSILY TRUSTEE 5.00 X 0 0 0 MARY BETH BARR TRUSTEE 5.00 X 0 0 0 MICHAEL CARUSO TRUSTEE 5.00 X 0 0 0 RICHARD MILLER VICE PRESIDENT/CFO 40.00 5.00 X 280165 0 93653 CAROL HAUGEN VICE PRESIDENT 40.00 X 170000 0 36940 ANTONIOS GREGORY VICE PRESIDENT 40.00 X 200000 0 23611 JAMES KRANZ VICE PRESIDENT 40.00 X 171000 0 40023 JANICE B FINK CONTROLLER 40.00 X 109845 0 15772 ANITA M SMITH ACCOUNT REPRESENTATIVE 40.00 X 105648 0 9524 1650744 0 407811 7 0 1 0 0 MEMBER DUES 900099 2791978 2791978 INTERCOMPANY ALLOCATED 900099 457308 457308 QI PROJECT 900099 112000 112000 MEDICAID ELIGIBILITY 900099 8475 8475 3369761 75278 75278 803131 661986 141145 141145 141145 REIMBURSEMENT INCOME 900099 12900 12900 COMMISSIONS & FEES 561000 10825 10825 23725 3609909 3382661 10825 216423 9668 614086 1261114 561478 10200 36000 81953 26453 62133 85624 75751 44552 51621 28822 35250 QUALITY INDICATOR PROJE 29804 MISCELLANEOUS 16080 EQUIPMENT MAINTENANCE 13996 EQUIPMENT RENTAL 13098 18342 3076025 120 121 689787 491129 136204 126662 19988 49516 318673 262166 70462 56507 4001301 4497261 3262376 3705853 1836396 2214109 10016634 11141158 1104411 826829 178169 179744 1467404 1797166 2749984 2803739 X 7266650 8337419 7266650 8337419 10016634 11141158 X 533884 93408 443477 X 0 1 X 0 1 1 0 0 0 2791978 444483 444483 444483 PART I-A, LINE 1: THE ORGANIZATION DID NOT ENGAGE IN ANY DIRECT OR INDIRECT POLITICAL CAMPAIGN ACTIVITIES. 318673 262166 56507 56507 3705853 F 3705853 DUE FROM RELATED ENTITIES 2214109 2214109 DEFFERED COMPENSATION PLAN 1730626 DUE TO RELATED PARTIES 65190 STATE TAXES PAYABLE 1350 1797166 X PART X, LINE 2: THERE IS CURRENTLY VERY LITTLE GUIDANCE IN THE IRS CODE ON WHAT ACTIVITIES SHOULD BE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). THE IRS HAS INDICATED THAT THEY ARE STUDYING THE ISSUE AND MAY ISSUE ADDITIONAL GUIDANCE. AS A RESULT, AT THIS TIME, THERE IS UNCERTAINTY REGARDING WHETHER THE ORGANIZATION SHOULD PAY INCOME TAX ON CERTAIN TYPES OF NET TAXABLE INCOME FROM ACTIVITIES THAT MAY BE CONSIDERED BY TAXING AUTHORITIES AS UNRELATED TO THE PURPOSES FOR WHICH THE ORGANIZATION WAS GRANTED NON-TAXABLE STATUS. IN THE OPINION OF MANAGEMENT, ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING INCOME TAXES ON THE NET TAXABLE INCOME FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE ORGANIZATION'S NON-TAXABLE STATUS IS NOT EXPECTED TO HAVE A MATERIAL EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR RESULTS OF OPERATIONS. FASB ACCOUNTING STANDARDS CODIFICATION 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 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 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, 2014 AND 2013. 0 COALITION TO PROTECT AMERICA'S HEALTH CARE 800 10TH ST NW TWO CITY CENTER SUITE 400 WASHINGTON DC 20001 522253225 501(C)(4) 5000 TO FURTHER THE MISSION OF PROVIDING EDUCATION AND INFORMATION TO THE PUBLIC AND POLICY MAKERS ABOUT HEALTHCARE ISSUES THAT AFFECT HOSPITALS AND THEIR PATIENTS 0 1 X X 1 1 X X X X 0 1 0 JOSEPH LETNAUNCHYN PRESIDENT/SECRETARY/CEO 610000 0 0 0 4086 0 170651 0 17637 0 802374 0 284509 0 RICHARD MILLER VICE PRESIDENT/CFO 273000 0 0 0 7165 0 75951 0 17702 0 373818 0 29401 0 CAROL HAUGEN VICE PRESIDENT 170000 0 0 0 0 0 22001 0 14939 0 206940 0 0 0 ANTONIOS GREGORY VICE PRESIDENT 200000 0 0 0 0 0 15131 0 8480 0 223611 0 0 0 JAMES KRANZ VICE PRESIDENT 171000 0 0 0 0 0 31223 0 8800 0 211023 0 0 0 PART I, LINE 1A THE ORGANIZATION'S PRESIDENT IS PROVIDED TRAVEL FOR HIS SPOUSE AND THESE EXPENSES ARE CONSIDERED TAXABLE TO THE PRESIDENT. THIS BENEFIT IS INCLUDED AS PART OF THE PRESIDENT'S WRITTEN EMPLOYMENT CONTRACT. IN ADDITION, MEMBERSHIP DUES ARE PAID TO A LOCAL COUNTRY CLUB ON BEHALF OF THE PRESIDENT. 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 PARTICIPANT'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. VP/CFO RICHARD MILLER HAS A 457(F) PLAN WITH 10% OF HIS SALARY CONTRIBUTED BY WVHA. PAYMENTS WERE MADE IN THE CURRENT YEAR TO THE FOLLOWING PERSONS: JOSEPH M. LETNAUNCHYN $147,651 RICHARD L. MILLER $ 25,651 FORM 990, PART VI, SECTION B, LINE 11 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 AND A COMPARISON TO THE ANNUAL SHAEL STUDY. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: EQUITY IN UNDISTRIBUTED NET INCOME OF SUBSIDIARY 443,477. 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 9 N/A 0 WEST VIRGINIA HEALTH SERVICES INC 100 ASSOCIATION DRIVE CHARLESTON WV 25311 550657641 INSURANCE SERVICES WV WEST VIRGINIA HOSPITAL ASSOCIATION C 1.00000 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 WEST VIRGINIA HEALTH SERVICES INC K 75751 WEST VIRGINIA HEALTH SERVICES INC O 980170