2025-12-15T10:29:20-06:00 2023-06-30 440160260 FORVIS MAZARS LLP 500 RIDGEFIELD COURT ASHEVILLE NC 28806 990 2022-07-01 540895648 BUCHANAN GENERAL HOSPITAL BUCH 2769351111 1535 SLATE CREEK RD GRUNDY VA 24614 KIM BOYD CFO 2769351111 2025-12-15 1 1 AMY BIBBY P00445891 8282542254 2025-12-02 2022 2025-03-06 01:10:19Z X KIM BOYD 1535 SLATE CREEK RD GRUNDY VA 24614 28775573 0 X WWW.BGH.ORG X 1979 VA PROVIDE OUR COMMUNITY WITH VALUABLE, SAFE, EFFICIENT AND CARING HEALTH CARE SERVICES THAT ADDRESS THE NEEDS OF THE COMMUNITY. 9 8 287 1 -47209 0 2112489 0 27032923 27877548 155059 256086 869076 641939 30169547 28775573 0 0 0 0 13086016 14964536 0 0 0 16869687 17360968 29955703 32325504 213844 -3549931 47883627 41852594 6231104 3923019 41652523 37929575 PROVIDE OUR COMMUNITY WITH VALUABLE, SAFE, EFFICIENT, AND CARING HEALTH CARE SERVICES THAT ADDRESS THE NEEDS OF THE COMMUNITY. 0 0 23039565 27924757 GENERAL PATIENT SERVICE CARE - 3,460 INPATIENT DAYS, 10,553 EMERGENCY ROOM VISITS, 27,950 OUTPATIENT VISITS, AND 843 OBSERVATION PATIENTS.CHARITY CARE PROVIDED AMOUNTED TO $134,679; THE HOSPITAL IS THE SOLE PROVIDER OF ACUTE MEDICAL AND SURGICAL SERVICES IN BUCHANAN COUNTY, VIRGINIA, A MEDICALLY UNDERSERVED AREA. 23039565 1 0 0 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 1 1 1 0 0 0 1 19 0 1 287 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X ROBERT RUCHTI CEO 2769351111 1535 SLATE CREEK ROAD GRUNDY VA 24614 DANNY ELSWICK BOARD CHAIRMAN 1.00 X X 0 0 0 JAMES W CHILDRESS BOARD VICE-PRES 1.00 X X 0 0 0 MARY RUTH SPENCER BOARD SECRETARY 1.00 X X 0 0 0 HAROLD MUSICK BOARD TREASURER 1.00 X X 0 0 0 ROGER COLEMAN BOARD MEMBER 1.00 X 0 0 0 WILIS SMITH BOARD MEMBER 1.00 X 0 0 0 BRAD VANDYKE BOARD MEMBER 1.00 X 0 0 0 PHILIP VANDYKE BOARD MEMBER 1.00 X 0 0 0 DAVID TOLLIVER BOARD MEMBER 1.00 X 0 0 0 ROBERT RUCHTI CEO 40.00 X 275741 0 43390 KIMETHA BOYD CFO 40.00 X 174610 0 29383 CHARLES JUSTUS DIRECTOR OF PHARMACY 40.00 X 154784 0 28666 PHYLLIS OWENS DIRECTOR OF CLINICAL QUALITY 40.00 X 130077 0 29164 SCOTT PITTMAN SR. VP OF PHY. DEV. 40.00 X 173987 0 760 JONATHAN WOODS PHARMACIST 40.00 X 141758 0 11823 LATISHA H BOWMAN PHYSICIAN 40.00 X 201754 0 713 1252711 0 143899 8 0 1 0 OHIO VALLEY PHYSICIANS PO BOX 390 HUNTINGTON WV 25708 PHYSICIAN SERVICES 2166299 JACKSON AND COKER LOCUM TENENS PO BOX 277638 ATLANTA GA 30384 PHYSICIAN LOCUMS 683349 IMBESAT DAUDI MD 1507 WALNUT ST 2422 GRUNDY VA 24614 PHYSICIAN 457937 LABCORP PO BOX 12140 BURLINGTON NC 27216 LAB SERVICES 296689 STEPHEN GOOCH PO BOX 286 GRUNDY VA 24614 COLLECTIONS 269798 8 PATIENT SERVICE REVENUE 621990 27877548 27924757 -47209 27877548 256086 256086 141735 0 141735 141735 141735 CAFETERIA SALES 722210 300197 300197 OTHER REVENUE 621990 200007 200007 500204 28775573 27924757 -47209 898025 524503 524503 11254825 7892150 3362675 3177934 2129216 1048718 7274 4874 2400 10023 6515 3508 42000 21000 21000 70862 28345 42517 1039252 519626 519626 1678965 1158486 520479 74086 41488 32598 5134 3542 1592 1208757 834042 374715 284103 187508 96595 CONTRACT AND OTHER FEES 6554101 4587871 1966230 SUPPLIES 1729900 1470415 259485 BAD DEBT EXPENSE 1661252 1661252 PATIENT CHARGEABLES AND 1639777 1639777 1362756 853458 509298 32325504 23039565 9285939 0 3624518 869557 2504970 1647832 880525 1161896 705261 678302 157280 196993 62965129 54584331 8481076 8380798 23608603 21971379 7921394 6624374 0 321463 47883627 41852594 4749387 3423566 1129496 0 352221 499453 6231104 3923019 X 41652523 37929575 41652523 37929575 47883627 41852594 X -3549931 -173017 X X 0 1 X 1 0 X 0 0 0 0 0 0 0 0 1 5113 5113 0 PART II-B, LINE 1: A PORTION OF AMERICAN HOSPITAL ASSOCIATION AND VIRGINIA HEALTHCARE AND HOSPITAL ASSOCIATION DUES ARE ATTRIBUTABLE TO LOBBYING: AHA $3,557 VHHA $1,556 1551547 1551547 19289071 17144805 2144266 1994059 1772390 221669 39312512 34942344 4370168 817940 724792 93148 8380798 REAL ESTATE INVESTMENT TRUSTS 6624374 C 6624374 LEASE PAYABLE 177990 LEASE LIABILITY 321463 499453 X 27114321 0 27114321 1661252 1661252 28775573 30664252 0 30664252 1661252 1661252 32325504 PART X, LINE 2: THE HOSPITAL AND BHC ARE EXEMPT FROM INCOME TAXES UNDER SECTION 501 (C) (3) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION OR LIABILITY FOR FEDERAL AND STATE INCOME TAXES. PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 1,661,252. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 1,661,252. 1 1 1 X 0 1 1 0 1 1 711401 711401 0.02200 5754563 6990791 0 0.00000 6465964 6990791 711401 0.02200 3512 3512 0.00010 3331379 3331379 0.10310 3334891 3334891 0.10320 9800855 6990791 4046292 0.12520 1 2048119 102000 3871566 4351540 -479974 X 1 1 1 1 BUCHANAN GENERAL HOSPITAL 1535 SLATE CREEK ROAD GRUNDY VA 24614 X X X BUCHANAN GENERAL HOSPITAL 1 0 0 1 X X X X X X X X X 22 1 0 0 1 X HTTPS://WWW.BGH.ORG/DOCS/2022CHNA.PDF X 1 22 1 HTTPS://WWW.BGH.ORG/DOCS/2022_PRC_CHNA_REPORT_BUCHANAN_COUNTY%2C_VA.PDF 0 1 X 200.000000000000 X X 1 1 X X X 1 X HTTPS://WWW.BGH.ORG/DOCS/POLICY-CHARITY_AND_FINANCIAL_ASSISTANCE_JAN_19.PDF X HTTPS://WWW.BGH.ORG/DOCS/BGHCHARITYAPP.PDF X HTTPS://WWW.BGH.ORG/GETPAGE.PHP?NAME=POLICY_APPLICATION&SUB=PATIENTS%20AND% X X X X 1 X 0 X X X X 1 X 0 0 BUCHANAN GENERAL HOSPITAL PART V, SECTION B, LINE 5: THE COMMUNITY NEEDS ASSESSMENT TEAM SURVEYED KEY COMMUNITY PARTNERS, INCLUDING REPRESENTATIVES OF THE LOCAL CITY/COUNTY HEALTH DEPARTMENT, COMMUNITY GROUPS, MEDICAL PROVIDERS AND OTHER FOCUS GROUPS TO SUPPLEMENT THE FINDINGS OF THE ASSESSMENT. BUCHANAN GENERAL HOSPITAL PART V, SECTION B, LINE 11: REGULAR REVIEW OF THE IMPLEMENTATION STRATEGEY BY EXECUTIVE GROUP, PRIORITIZATION OF COMMUNITY HEALTH NEEDS WHEN REVIEWING NEW SERVICES OR DISCONTINUING OTHER SERVICESPLEASE READ THE CHNA AND IMPLEMENTATION STRATEGY FOR MORE DETAIL. BUCHANAN GENERAL HOSPITAL PART V, SECTION B, LINE 13B: WE USE THE FPG UP TO 200% FOR FREE CARE AND OFFER DISCOUNTS TO UNINSURED PATIENTS REGARDLESS OF INSURANCE STATUS. PART III, LINE 2: BAD DEBT EXPENSE WRITTEN OFF AT THE NET BALANCE IS GROSSED UP BASED ON NET REVENUE AS A PERCENT OF GROSS (NOT INCLUDING BAD DEBTS). A PERCENTAGE IS THEN APPLIED BASED ON A CALCULATION WHICH APPLIES A RATIO OF COSTS TO CHARGES TO THE GROSS UNCOMPENSATED CHARGES ASSOCIATED WITH PROVIDING CARE TO CHARITY PATIENTS. PART III, LINE 3: THE ORGANIZATION HAS ESTIMATED THE AMOUNT OF BAD DEBT CLAIMS THAT COULD POTENTIALLY HAVE BEEN QUALIFIED AS FINANCIAL ASSISTANCE IF THE PATIENT HAD APPLIED. PART III, LINE 4: AS A RESULT OF THE ADOPTION OF ASC 606, ESTIMATED UNCOLLECTIBLE AMOUNTS FROM PATIENTS THAT WERE PREVIOUSLY PRESENTED AS THE PROVISION FOR BAD DEBTS IN THE CONSOLIDATED STATEMENTS OF OPERATIONS AND CHANGES IN NET ASSETS ARE NOW CONSIDERED IMPLICIT PRICE CONCESSIONS (AS DEFINED IN ASC 606) AND THEREFORE INCLUDED IN NET PATIENT SERVICE REVENUES IN 2023. SUCH IMPLICIT PRICE CONCESSIONS REFLECTED IN NET PATIENT SERVICE REVENUE FOR THE YEAR ENDED JUNE 30, 2023 WERE APPROXIMATELY $2,105,252. PRIOR TO JULY 1, 2020, THE PROVISION FOR BAD DEBTS HAS BEEN PRESENTED CONSISTENT WITH THE PREVIOUS REVENUE RECOGNITION STANDARDS SEPARATELY AS A COMPONENT OF NET PATIENT SERVICE REVENUES. THE ALLOWANCE FOR DOUBTFUL ACCOUNTS UPON ADOPTION BECAME PART OF THE IMPLICIT PRICE CONCESSION RESERVE IS NOW PRESENTED AS A DIRECT REDUCTION OF PATIENT ACCOUNTS RECEIVABLE. PART III, LINE 8: MEDICARE REVENUE AND COSTS ARE TAKEN FROM THE MOST RECENTLY FILED MEDICARE COST REPORT. PART III, LINE 9B: THE HOSPITAL ACCEPTS ALL PATIENTS REGARDLESS OF THEIR ABILITY TO PAY. A PATIENT IS CLASSIFIED AS A CHARITY PATIENT BY REFERENCE TO CERTAIN ESTABLISHED POLICIES OF THE HOSPITAL. THESE POLICIES DEFINE CHARITY SERVICES AS THOSE SERVICES FOR WHICH NO PAYMENT IS ANTICIPATED. IN ASSESSING A PATIENT'S INABILITY TO PAY, THE HOSPITAL UTILIZES THE GENERALLY RECOGNIZED POVERTY INCOME LEVELS, BUT ALSO INCLUDES CERTAIN CASES WHERE INCURRED CHARGES ARE SIGNIFICANT WHEN COMPARED TO INCOME. BECAUSE THE HOSPITAL DOES NOT PURSUE COLLECTION OF AMOUNTS DETERMINED TO QUALIFY AS CHARITY CARE, THEY ARE NOT REPORTED AS NET PATIENT SERVICE REVENUE; HOWEVER, EXPENSES INCURRED IN PROVIDING THESE SERVICES ARE INCLUDED IN THE HOSPITAL'S OPERATING EXPENSES. SERVICES TO PATIENTS WHO QUALIFY FOR FINANCIAL ASSISTANCE (200% OF FPG) ARE NOT PURSUED IN COLLECTION. SERVICES ARE COMPLETELY WRITTEN OFF. PART VI, LINE 2: BGH ASSESSES THE HEALTH CARE NEEDS OF THE COMMUNITY THROUGH THE COMMUNITY HEALTH NEEDS ASSESSMENT AND PARTICIPATION WITH COUNTY GROUPS AND ORGANIZATIONS. THE HOPSITAL LOOKS AT THE AREA WE SERVE AND INTERACTS WITH LOCAL ORGANIZATIONS SUCH AS LOARGE EMPLOYERS, SCHOOLS, HEALTH CARE PROVIDERS AND HEALTH-RELATED AGENCIES. INPUT FROM ALL SOURCES IS REVIEWED, COMPILED AND PRIORITIZED BASED ON CRITERIA SUCH AS THE HOSPITAL'S ABILITY TO IMPACT THE IDENTIFIED NEED AND THE SIGNIFICANCE OF THE NEED IN THE COMMUNITY. PART VI, LINE 3: FINANCIAL ASSISTANCE INFORMATION IS POSTED ON THE HOSPITAL WEBSITE, IN THE REGISTRATION AND ADMISSIONS AREA, IS PROVIDED TO PATIENTS UPON REGISTRATION, WITH STATEMENTS, AND IS ALWAYS AVAILABLE UPON REQUEST. PART VI, LINE 4: THE HOSPITAL'S SERVICE AREA IS PRIMARILY BUCHANAN COUNTY, VIRGINIA. IT IS A VERY RURAL MINING AREA LOCATED IN MOUNTAINOUS TERRAIN WITH HIGH UNEMPLOYMENT RATES AND AN AGING POPULATION. PART VI, LINE 5: THE HOSPITAL SPENT OVER A MILLION DOLLARS ON CAPITAL EQUIPMENT/IMPROVEMENTS TO PROVIDE THE BEST POSSIBLE MEDICAL CARE TO OUR COMMUNITY. THE HOSPITAL ALSO GRANTS EDUCATION LOANS TO LOCAL STUDENTS TO ENCOURAGE HEALTHCARE RELATED CAREERS THAT ARE NEEDED IN THE AREA.THE HOSPITAL BOARD IS COMPRISED OF 9 VOLUNTEER MEMBERS FROM EVERY DISTRICT OF THE COUNTY. THIS ASSURES THAT ALL RESIDENTS HAVE REPRESENTATION AND ALLOWS THE HOSPITAL TO HAVE A BROAD KNOWLEDGE OF THE COMMUNITY IT SERVES. X X X X X 0 0 0 0 0 0 0 0 0 ROBERT RUCHTI CEO 252980 0 22761 0 0 0 667 0 42723 0 319131 0 0 0 KIMETHA BOYD CFO 171546 0 3064 0 0 0 441 0 28942 0 203993 0 0 0 LATISHA H BOWMAN PHYSICIAN 199254 0 2500 0 0 0 0 0 713 0 202467 0 0 0 CHARLES JUSTUS DIRECTOR OF PHARMACY 153325 0 1459 0 0 0 696 0 27970 0 183450 0 0 0 SCOTT PITTMAN SR. VP OF PHY. DEV. 170987 0 3000 0 0 0 0 0 760 0 174747 0 0 0 PHYLLIS OWENS DIRECTOR OF CLINICAL QUALITY 128847 0 1230 0 0 0 584 0 28580 0 159241 0 0 0 JONATHAN WOODS PHARMACIST 140488 0 1270 0 0 0 619 0 11204 0 153581 0 0 0 TYLER RUCHTI SON OF CEO 289652 CASH TUITION LINDSEY BOYD DAUGHTER OF CFO 228264 CASH TUITION PAMELA ELSWICK DAUGHTER OF BOARD MEMBER, DANNY ELSWICK 75666 W-2 COMPENSATION 0 SYDNEY BOYD RELATED TO BOARD MEMBER, KIM BOYD 29882 W-2 COMPENSATION 0 FORM 990, PAGE 1, ITEM B, AMENDED RETURN EXPLANATION OF AMENDED RETURN: THE 2022 FORM 990 HAS BEEN AMENDED IN ORDER TO REPORT A RELATED ORGANIZAION AND ITS PORTION OF UNRELATED BUSINESS INCOME. THE CHANGES ARE REFLECTED IN THE FOLLOWING AREAS OF THE RETURN: - FORM 990, PART I, LINE 7A - THE UNRELATED BUSINESS INCOME FROM A RELATED S-CORPORATION HAS BEEN ADDED. - FORM 990, PART III, LINE 4A - AN ADJUSTMENT WAS MADE TO THE EXEMPT FUNCTION REVENUE TO ACCOUNT FOR THE UNRELATED PORTION. - FORM 990, PART IV, LINES 34, AND 35A - MARKED YES TO REFLECT THE ADDITION OF THE RELATED ORGANIZATION. - SCHEDULE R, PART IV - THE RELATED ORGANIZATION HAS BEEN REPORTED HERE WITH AN ENTITY TYPE OF S-CORPORATION. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CFO, THE FINANCE COMMITTEE, AND THE FULL BOARD OF DIRECTORS PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C TO ENSURE THAT BUCHANAN GENERAL HOSPITAL OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGAINZATION EXEMPT FROM FEDERAL INCOME TAX, PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION HAS AN EXECUTIVE COMPENSATION COMMITTEE WHO REVIEWS EXECUTIVE SALARIES IF THERE IS A CHANGE IN SALARY. COMPENSATION LEVELS ARE BASED ON DATA REGARDING COMPARABLE POSITIONS IN PEER INSTITUTIONS FOR EXPERIENCED PROFESSIONALS AND PRIOR PERFORMANCE, AMONG OTHER FACTORS. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: INTERCOMPANY TRANSACTIONS -173,017. FORM 990, PART XII, LINE 2C THE PROCESS OF FINANCIAL STATEMENT REVIEW AND OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR. BUCHANAN HEALTH CARE LLC RT 5 BOX 20 GRUNDY VA 24614 311671512 OPERATES PHYSICIAN PRACTICES AND PROVIDES OTHER HEALTH CARE SERVICES VA 1378264 78649 BUCHANAN GENERAL HOSPITAL INC TRI-STATE CLINIC INC 1520 SLATE CREEK ROAD GRUNDY VA 24614 541264735 MEDICAL SERVICES VA BUCHANAN GENERAL HOSPITAL S 3184788 856789 0.50410 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0