WEST VIRGINIA UNIVERSITY HOSPITALS INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: WEST VIRGINIA UNIVERSITY HOSPITALS INC (EIN 55-0643304)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-11-12
IRS object ID: 201333179349301278
Schema version: 2012v2.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule H
Schedule I
Schedule J
Schedule K
Schedule K
Schedule K
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-11-12T03:04:48-00:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	550643304	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	West Virginia University Hospitals Inc	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	WEST	NameControl
Phone	3045984410	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 8034 Accounting and Finance	AddressLine1
City	Morgantown	City
State	WV	State
ZIP Code	265068034	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Bruce McClymonds	Name
Title	PresidentCEO	Title
Phone	3045984355	Phone
Date Signed	2014-11-13	DateSigned
Authorize Third Party	false	AuthorizeThirdParty

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	Bruce McClymonds PresidentCEO	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO Box 8131	AddressLine1
City	Morgantown	City
State	WV	State
ZIP Code	26506	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	741675854	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	http://wvuhealthcare.com/wvuh/	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1984	YearFormation
State Legal Domicile	WV	StateLegalDomicile
Activity Or Mission Description	WVU Hospitals exists to provide a quality healthcare system, including tertiary services, to the citizens of WV and the surrounding region. WVUH is committed by law and philosophy to be the primary clinical site for the education and research programs of the WVU Health Sciences Center.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	17	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	14	NbrIndependentVotingMembers
Total Nbr Employees	7012	TotalNbrEmployees
Total Nbr Volunteers	488	TotalNbrVolunteers
Total Gross UBI	1220949	TotalGrossUBI
Net Unrelated Business Txbl Income	-414091	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	2774324	ContributionsGrantsPriorYear
Contributions Grants Current Year	1873797	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	618056381	ProgramServiceRevenuePriorYear
Program Service Revenue CY	685980749	ProgramServiceRevenueCY
Investment Income Prior Year	1110137	InvestmentIncomePriorYear
Investment Income Current Year	18204601	InvestmentIncomeCurrentYear
Other Revenue Prior Year	28909787	OtherRevenuePriorYear
Other Revenue Current Year	34289581	OtherRevenueCurrentYear
Total Revenue Prior Year	650850629	TotalRevenuePriorYear
Total Revenue Current Year	740348728	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	2637284	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	2605126	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	251009958	SalariesEtcPriorYear
Salaries Etc Current Year	290581787	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	1081267	TotalFundrsngExpCurrentYear
Other Expense Prior Year	358876449	OtherExpensePriorYear
Other Expenses Current Year	396405727	OtherExpensesCurrentYear
Total Expenses Prior Year	612523691	TotalExpensesPriorYear
Total Expenses Current Year	689592640	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	38326938	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	50756088	RevenuesLessExpensesCY
Total Assets BOY	745488408	TotalAssetsBOY
Total Assets EOY	802941916	TotalAssetsEOY
Total Liabilities BOY	333563897	TotalLiabilitiesBOY
Total Liabilities EOY	322192828	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	411924511	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	480749088	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	WVU Hospitals exists to provide a quality healthcare system, including tertiary services, to the citizens of WV and the surrounding region. Equally important, WVUH is committed by law and philosophy to be the primary clinical site for the education and research programs of the WVU Health Sciences Center.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	75345592	Expense
Revenue	107416152	Revenue
Description	Internal Medicine - The internal medicine department of WVU Hospitals provides comprehensive primary care to adults. Coordinated care is provided for patients in both an outpatient and inpatient setting. Members of the internal medicine department provide a variety of patient care services including checkups for health promotion and disease prevention, pre-employment physicals for all new employees, pre-operative assessments, routine care of common medical illnesses, and ongoing medical management and coordination of care for complex disease states.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	59188226	Expense
Revenue	68395935	Revenue
Description	Hematology/Oncology - The Hematology and Oncology Department of WVU Hospitals diagnose and treat all adult malignant disorders and diseases of the blood, including anemia, leukemia, lymphoma, and bleeding problems. Our doctors, nurses, and staff offer state-of-the-art care in a personalized and compassionate environment. Our services include evaluating and diagnosing cancer and blood disorders, cancer chemotherapy, targeted therapies, and immunotherapy.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	46330694	Expense
Revenue	58667294	Revenue
Description	Orthopaedics provides state-of-the-art care to adults and children. Our clinical expertise, combined with cutting edge technology, enables us to provide excellent services for a wide range of orthopedic disorders and injuries. Our goal is to heal and help through surgery, medication, rehabilitation, or a combination of several therapies. Our faculty is nationally recognized and fellowship trained, but we emphasize more than surgical expertise. Along with excellent patient care, our goal is to provide excellent service to each of our patients. Our services include treatment for spine joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors.	Description

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	315185165	TotalOfOtherProgramServiceExp
Total Of Other Program Service Rev	451501368	TotalOfOtherProgramServiceRev
Total Program Service Expense	496049677	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	true	LobbyingActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	true	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	true	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	true	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	true	Hospital
Financial Stmt Attached	true	FinancialStmtAttached
Grants To Organizations	true	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	true	ScheduleJRequired
Tax Exempt Bonds	true	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	true	RelatedEntity
Related Org Controlled Entity	true	RelatedOrgControlledEntity
Transaction Related Entity	true	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	314	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Number Of Employees	7012	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	true	UnrelatedBusinessIncome
Form990-T Filed	true	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	17	NbrVotingGoverningBodyMembers
Number Independent Voting Members	14	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	true	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	Mary Jo Shahan CFO	NamePerson
Telephone Number	3045984554	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	PO Box 8059	AddressLine1
City	Morgantown	City
State	WV	State
ZIP Code	26506	ZIPCode

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (31 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	Highest Compensated EmployeeHighestCompensatedEmployee
Bruce McClymonds
CEO	049.00	003.00	X	X	836318	0	124621
James P Clements PhD
Chairperson	001.00		X	X	0	0	0
Charles Wisilosky
Employee Rep/House Supervisor	042.00		X		83302	0	19797
Christopher Colenda MD
Director	001.00		X		0	0	0
Michael Hurst MD
Director	001.00	040.00	X		0	286619	25145
Bruce Sparks
Vice Chairperson	001.00		X	X	0	0	0
Tom Heywood
Director	001.00		X		0	0	0
Narvel Weese
Director	001.00		X		0	0	0
Art Ross MD
Director	001.00		X		0	0	0
Julie Smith PhD
Director	001.00		X		0	0	0
Bill Stone
Treasurer	001.00		X	X	0	0	0
Joanne Conroy MD
Director	001.00		X		0	0	0
Walter Washington
Director	001.00		X		0	0	0
Robert Walker MD
Director	001.00		X		0	0	0
Cleo Mathews
Director	001.00		X		0	0	0
Diane Lewis
Secretary	001.00		X	X	0	0	0
Georgia Narsavage PhD
Director	001.00		X		0	0	0
Mary Jo Shanan
CFO/VP Finance	035.00	015.00		X	353119	0	22549
Richard King
VP Information Technology	035.00	015.00		X	199445	85476	18446
Robert O'Neil
VP Legal Services	045.00	005.00		X	277791	69448	34129
Stephen Tancin
VP Ancillary Services	048.00			X	282407	0	29883
Gary Murdock
VP Planning/Marketing	050.00			X	276467	0	36428
Melanie Davies
VP of Corporate Compliance	025.00	025.00		X	200822	0	14709
Dorothy Oakes
VP Nursing Services	049.00			X	308767	0	9471
Charlotte Bennett
VP Human Resources	047.00			X	314467	0	21261
Frank Briggs
VP of Quality Patient Safety	040.00			X	195818	0	21680
Taylor Troischt
Physician	040.00				219834	0	21336	X
Thomas McNeely
Physician	040.00				189082	0	18098	X
Christine Vaglienti
Associate Litigation Counsel	040.00				204655	0	20670	X
Shawn Long
Physician	040.00				209941	0	546	X
David Flynn
Pharmacy Director	040.00				185452	0	21058	X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	4337687	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	441543	TotalReportableCompFrmRltdOrgs
Total Other Compensation	459827	TotalOtherCompensation
Number Individuals GT100 K	172	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	true	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
WVU Medical Corp
PO Box 740	Morgantown	WV	26505	Medical Services	1961023
The Chartis Group
20 Bow Street	Cohasset	MA	02025	Consulting	1881303
Mayo Collaborative Services Inc
200 SW 1St Street	Rochester	MN	55905	Lab Testing	2017062
Santa Rosa Consulting
501 Corporate Centre Drive	Franklin	TN	37067	Consulting	1950775
Reed Kimble PLLC
206 Spruce Street	Morgantown	WV	26505	Legal	1300000

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	38	NumberOfContractorsGT100K
Federated Campaigns	1384	FederatedCampaigns
Government Grants	45140	GovernmentGrants
All Other Contributions	1827273	AllOtherContributions
Noncash Contributions	95797	NoncashContributions
Total Contributions	1873797	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Patient Service Revenue	900099	684109112	684109112
Family House	900099	161810	161810
Tuition	900099	1077503	1077503
Archiving MRI PET Scans	900099	337588	337588
Medical Command Center	900099	180766	180766

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	113970	TotalRevenueColumn
Related Or Exempt Function Income	113970	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	685980749	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	19310937	TotalRevenueColumn
Exclusion	$19,310,937	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	33546	TotalRevenueColumn
Exclusion	$33,546	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	538551	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	187244	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	351307	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	351307	TotalRevenueColumn
Exclusion	$351,307	ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Other	1139882	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	-1139882	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	-1139882	TotalRevenueColumn
Exclusion	-$1,139,882	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Unrelated Business RevenueUnrelatedBusinessRevenue	ExclusionExclusionAmount
UML Lab Fees	621500	1220949	1220949
Outpatient Pharmacy	900099	16760668		$16,760,668
Cafeteria	900099	5600594		$5,600,594

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	10356063	TotalRevenueColumn
Exclusion	$10,358,038	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	33938274	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	740348728	TotalRevenueColumn
Related Or Exempt Function Income	685980749	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	1220949	UnrelatedBusinessRevenue
Exclusion	$51,275,208	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	2605126	Total
Program Services	2605126	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	3669338	Total
Management And General	3669338	ManagementAndGeneral

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	228018809	Total
Program Services	187854763	ProgramServices
Management And General	39870306	ManagementAndGeneral
Fundraising	293740	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	6764853	Total
Program Services	5493578	ProgramServices
Management And General	1271275	ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	33995757	Total
Program Services	27814087	ProgramServices
Management And General	6095874	ManagementAndGeneral
Fundraising	85796	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	18133030	Total
Program Services	14725408	ProgramServices
Management And General	3407622	ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	1187430	Total
Program Services	1187430	ProgramServices

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	626348	Total
Management And General	626348	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	155257	Total
Management And General	155257	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	90002	Total
Management And General	90002	ManagementAndGeneral

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	3776258	Total
Management And General	3776258	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	52248834	Total
Program Services	14156949	ProgramServices
Management And General	38079362	ManagementAndGeneral
Fundraising	12523	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	805568	Total
Program Services	19730	ProgramServices
Management And General	693774	ManagementAndGeneral
Fundraising	92064	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	173017092	Total
Program Services	164454649	ProgramServices
Management And General	8466595	ManagementAndGeneral
Fundraising	95848	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1174129	Total
Program Services	217637	ProgramServices
Management And General	956492	ManagementAndGeneral

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	8725186	Total
Program Services	260501	ProgramServices
Management And General	8464685	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	1239044	Total
Program Services	599627	ProgramServices
Management And General	615099	ManagementAndGeneral
Fundraising	24318	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	670	Total
Fundraising	670	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	9334467	Total
Management And General	9334467	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	30079820	Total
Management And General	30079820	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	41591163	Total
Program Services	18369435	ProgramServices
Management And General	23221728	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	7633794	Total
Program Services	1265522	ProgramServices
Management And General	6368272	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
Provision for Doubtful Accounts	42644905	42644905
Association Dues	1474047	120463	1050345	303239
Educational Training	914728	552977	361751
Taxes, Licenses Fees	17218819	13031681	4187138

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2468166	Total
Program Services	675209	ProgramServices
Management And General	1619888	ManagementAndGeneral
Fundraising	173069	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	689592640	Total
Program Services	496049677	ProgramServices
Management And General	192461696	ManagementAndGeneral
Fundraising	1081267	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	3800	BOY
EOY	3800	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	2939081	BOY
EOY	7888625	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	102736736	BOY
EOY	108242976	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	12839144	BOY
EOY	14446937	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	9350590	BOY
EOY	9638911	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	557771952	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	346539678	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	213866617	BOY
EOY	211232274	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	254271875	BOY
EOY	281231900	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	126477000	BOY
EOY	134647000	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	2321136	BOY
EOY	3190806	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	20682429	BOY
EOY	32418687	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	745488408	BOY
EOY	802941916	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	74767040	BOY
EOY	81792566	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	654372	BOY
EOY	393022	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	217319513	BOY
EOY	195558208	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	40822972	BOY
EOY	44449032	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	333563897	BOY
EOY	322192828	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	405496734	BOY
EOY	474445103	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	5939116	BOY
EOY	5807056	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	488661	BOY
EOY	496929	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	411924511	BOY
EOY	480749088	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	745488408	BOY
EOY	802941916	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	50756088	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	21167828	ReconciliationUnrealizedInvest
Reconcilation Other Changes	-3099339	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Consolidated	X	FinancialStatementConsolidated

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Hospital170b1 Aiii	X	Hospital170b1Aiii
Public Support Pertcentage170	0.00000	PublicSupportPertcentage170
Public Support Percentage509	0.00000	PublicSupportPercentage509
Investment Income Percentage	0.00000	InvestmentIncomePercentage

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	Volunteers
Paid Staff Or Management	true	PaidStaffOrManagement
Media Advertisements	false	MediaAdvertisements
Mailings Members	false	MailingsMembers
Publications Or Broadcast	false	PublicationsOrBroadcast
Grants Other Organizations	false	GrantsOtherOrganizations
Direct Contact Legislators	true	DirectContactLegislators
Direct Contact Legislators	$3,648	DirectContactLegislatorsAmount
Rallies Demonstrations	false	RalliesDemonstrations
Other Activities	true	OtherActivities
Other Activities	$86,354	OtherActivitiesAmount
Total Lobbying Expenditures IIB	90002	TotalLobbyingExpendituresIIB
Not Described In501c3	false	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
II-B	1g	The President CEO of WVU Hospitals, as part of his duties, monitors legislation that may potentially affect WVUH and voices his support or concerns regarding that legislation to legislators either in person, by phone, or by mail. It is estimated that during 2012 the CEO spent 12 hours of time lobbying.
II-B	1i	Per estimates provided by the American Hospital Association, 23.98 of the 2012 dues were to allocated to lobbying expense this totals 19,357. The WV Hospital Association estimates that during 2012, 14.52 of the dues paid should be allocated to lobbying expense this total is 36,097. Fees paid to a public relations company during 2012 that should be allocated to lobbying totaled 30,900.

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1063073	OtherCostOrOtherBasis
Book Value	1063073	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	177094290	OtherCostOrOtherBasis
Depreciation	86762519	Depreciation
Book Value	90331771	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2773690	OtherCostOrOtherBasis
Depreciation	839031	Depreciation
Book Value	1934659	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	287267132	OtherCostOrOtherBasis
Depreciation	182584300	Depreciation
Book Value	104682832	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	89573767	OtherCostOrOtherBasis
Depreciation	76353828	Depreciation
Book Value	13219939	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	211232274	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (4 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
Financial derivatives and other financial products
Closely-held equity interests
Alternative Investments	121455000	F
Real Estate Investments	13192000	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	134647000	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (7 entries)

DescriptionDescription	AmountAmount
Federal income taxes
Self Insured Liability	$21,858,870
Deferred Compensation Plan	$1,193,144
Derivative Financial Instruments	$14,140,490
Due to Related Organizations - Current	$1,135,391
Due to Related Organizations - Accrued	$159,830
Estimated Malpractice Costs - Current	$5,961,307

Field	Value	IRS element (for citing)
Total Of Amounts	44449032	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	713830399	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	19474980	NetUnrealizedGainsInvestments
Other Revenues	-42055547	OtherRevenues
Revenue Not Rptd F990	-22580567	RevenueNotRptdF990
Revenue Subtotal	736410966	RevenueSubtotal
Investment Expenses Not Included	3776258	InvestmentExpensesNotIncluded
Other Revenues Not Included	161504	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	3937762	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	740348728	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	642983042	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	642983042	ExpensesSubtotal
Investment Expenses Not Included2	3776258	InvestmentExpensesNotIncluded2
Other Expenses Not Included	42833340	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	46609598	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	689592640	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
X	2	The annual audit and financial statements of WVUH are prepared on a consolidated basis as a member of the WV United Health System. The System accounts for uncertainty in income taxes using a recognition threshold of more-likely-than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. There were no tax uncertainties that met the recognition threshold in 2012.
XI	2d	Allowance for Doubtful Accounts of 42,644,905 reported as an offset to revenue on the financial statements, 402,114 Loss on Refinancing of investments, and Rental expense of 187,244 shown as an offset to revenue on the 990.
XI	4b	WVU Foundation contributed 160,121 to WVUH in 2012, consisting of non-cash contributions of 95,797, cash contributions and reimbursed expenses of 64,324 that were posted to the balance sheet as donated capital. Revenue from federated campaigns of 1,384 that is posted as an offset in an expense account and 1 rounding.
XII	4b	Unrealized gains 374,296 and 1,384 reported on the financial statements in expenses and reclassified to revenue for Form 990 presentation, and 187,244 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes. Allowance for Doubtful Accounts of 42,644,905 reported as an offset to revenue on the financial statements and 1 rounding.

Schedule H IRS990ScheduleH

Field	Value	IRS element (for citing)
Charity Care Policy	true	CharityCarePolicy
Written Policy	true	WrittenPolicy
Policy Applied To All Hospitals	X	PolicyAppliedToAllHospitals
FPG Reference Free Care	true	FPGReferenceFreeCare
Pcent200	X	Pcent200
FPG Reference Discounted Care	false	FPGReferenceDiscountedCare
Free Disc Care Medically Indigent	true	FreeDiscCareMedicallyIndigent
Amounts Budgeted For Charity Care	true	AmountsBudgetedForCharityCare
Expenses Exceeded Budget	true	ExpensesExceededBudget
Unable To Provide Care	false	UnableToProvideCare
Annual Community Benefit Report	true	AnnualCommunityBenefitReport
Report Publically Available	true	ReportPublicallyAvailable

Charity Care At Cost CharityCareAtCost

Field	Value	IRS element (for citing)
Total Community Benefit Expense	18420872	TotalCommunityBenefitExpense
Net Community Benefit Expense	18420872	NetCommunityBenefitExpense
Percent Of Total Expense	0.02850	PercentOfTotalExpense

Unreimbursed Medicaid UnreimbursedMedicaid

Field	Value	IRS element (for citing)
Total Community Benefit Expense	165753541	TotalCommunityBenefitExpense
Direct Offsetting Revenue	133064554	DirectOffsettingRevenue
Net Community Benefit Expense	32688987	NetCommunityBenefitExpense
Percent Of Total Expense	0.05050	PercentOfTotalExpense

Unreimbursed Costs UnreimbursedCosts

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2553842	TotalCommunityBenefitExpense
Direct Offsetting Revenue	2185646	DirectOffsettingRevenue
Net Community Benefit Expense	368196	NetCommunityBenefitExpense
Percent Of Total Expense	0.00060	PercentOfTotalExpense

Total Charity Care TotalCharityCare

Field	Value	IRS element (for citing)
Total Community Benefit Expense	186728255	TotalCommunityBenefitExpense
Direct Offsetting Revenue	135250200	DirectOffsettingRevenue
Net Community Benefit Expense	51478055	NetCommunityBenefitExpense
Percent Of Total Expense	0.07960	PercentOfTotalExpense

Community Health Services CommunityHealthServices

Field	Value	IRS element (for citing)
Total Community Benefit Expense	270876	TotalCommunityBenefitExpense
Direct Offsetting Revenue	12150	DirectOffsettingRevenue
Net Community Benefit Expense	258726	NetCommunityBenefitExpense
Percent Of Total Expense	0.00040	PercentOfTotalExpense

Health Professions Education HealthProfessionsEducation

Field	Value	IRS element (for citing)
Total Community Benefit Expense	26551537	TotalCommunityBenefitExpense
Direct Offsetting Revenue	11559333	DirectOffsettingRevenue
Net Community Benefit Expense	14992204	NetCommunityBenefitExpense
Percent Of Total Expense	0.02320	PercentOfTotalExpense

Cash And In Kind Contributions CashAndInKindContributions

Field	Value	IRS element (for citing)
Total Community Benefit Expense	2670014	TotalCommunityBenefitExpense
Direct Offsetting Revenue	8138	DirectOffsettingRevenue
Net Community Benefit Expense	2661876	NetCommunityBenefitExpense
Percent Of Total Expense	0.00410	PercentOfTotalExpense

Total Other Benefits TotalOtherBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	29492427	TotalCommunityBenefitExpense
Direct Offsetting Revenue	11579621	DirectOffsettingRevenue
Net Community Benefit Expense	17912806	NetCommunityBenefitExpense
Percent Of Total Expense	0.02770	PercentOfTotalExpense

Total Community Benefits TotalCommunityBenefits

Field	Value	IRS element (for citing)
Total Community Benefit Expense	216220682	TotalCommunityBenefitExpense
Direct Offsetting Revenue	146829821	DirectOffsettingRevenue
Net Community Benefit Expense	69390861	NetCommunityBenefitExpense
Percent Of Total Expense	0.10730	PercentOfTotalExpense

Physical Improvements And Housing PhysicalImprovementsAndHousing

Field	Value	IRS element (for citing)
Total Community Building Expense	2673	TotalCommunityBuildingExpense
Net Community Building Expense	2673	NetCommunityBuildingExpense

Community Support CommunitySupport

Field	Value	IRS element (for citing)
Total Community Building Expense	9954	TotalCommunityBuildingExpense
Net Community Building Expense	9954	NetCommunityBuildingExpense

Workforce Development WorkforceDevelopment

Field	Value	IRS element (for citing)
Total Community Building Expense	1789	TotalCommunityBuildingExpense
Net Community Building Expense	1789	NetCommunityBuildingExpense

Total Total

Field	Value	IRS element (for citing)
Total Community Building Expense	14416	TotalCommunityBuildingExpense
Net Community Building Expense	14416	NetCommunityBuildingExpense

Field	Value	IRS element (for citing)
Bad Debt Expense Reported	true	BadDebtExpenseReported
Bad Debt Expense	$16,431,082	BadDebtExpenseAmount
Amount Attributable To	2260680	AmountAttributableTo
Amount Reimbursed By Medicare	200018060	AmountReimbursedByMedicare
Cost Of Care Reimbursed By Medicare	214203997	CostOfCareReimbursedByMedicare
Medicare Surplus Or Shortfall	-14185937	MedicareSurplusOrShortfall

Costing Methodology Used CostingMethodologyUsed

Field	Value	IRS element (for citing)
Other	X	Other

Field	Value	IRS element (for citing)
Written Debt Collection Policy	true	WrittenDebtCollectionPolicy
Provision For Charity Care	true	ProvisionForCharityCare
Number Of Hospital Facilities	1	NumberOfHospitalFacilities

Form990 Schedule H Part V Section A Form990ScheduleHPartVSectionA

Field	Value	IRS element (for citing)
Facility Number	1	FacilityNumber

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	West Virginia University Hospitals	BusinessNameLine1

Address Address

Field	Value	IRS element (for citing)
Address Line1	1 Medical Center Drive	AddressLine1
City	Morgantown	City
State	WV	State
ZIP Code	26506	ZIPCode

Field	Value	IRS element (for citing)
Website Address	wvuhealthcare.com	WebsiteAddress
Licensed Hospital	X	LicensedHospital
General Medical And Surgical	X	GeneralMedicalAndSurgical
Childrens Hospital	X	ChildrensHospital
Teaching Hospital	X	TeachingHospital
Er24 Hours	X	Er24Hours
Facility Reporting Group	A	FacilityReportingGroup

Form990 Schedule H Part V Section B Form990ScheduleHPartVSectionB

Hospital Facility Name HospitalFacilityName

Field	Value	IRS element (for citing)
Business Name Line1	A	BusinessNameLine1

Field	Value	IRS element (for citing)
Hospital Facility Number	1	HospitalFacilityNumber
Eligibility Criteria Explained	true	EligibilityCriteriaExplained
Uses FPG Free	true	UsesFPGFree
FPG Free Percent	0000000002.000000000000	FPGFreePercent
Uses FPG Discounted	false	UsesFPGDiscounted
Explains Basis	true	ExplainsBasis
State Regulation	X	StateRegulation
Explains Application Method	true	ExplainsApplicationMethod
Includes Publicity Measures	true	IncludesPublicityMeasures
Posted On Website	X	PostedOnWebsite
Available On Request	X	AvailableOnRequest
Other Publicity	X	OtherPublicity
Actions On Nonpayment	true	ActionsOnNonpayment
Permit Report To Credit Agency	X	PermitReportToCreditAgency
Permit Lawsuit	X	PermitLawsuit
Permit Lien On Residence	X	PermitLienOnResidence
Collection Activities	true	CollectionActivities
Notify Upon Admission	X	NotifyUponAdmission
Notified All Patients	X	NotifiedAllPatients
Documented Determination	X	DocumentedDetermination
Nondiscrim Emergency Care Policy	true	NondiscrimEmergencyCarePolicy
Used Other Method	X	UsedOtherMethod
Amounts Generally Billed	false	AmountsGenerallyBilled
Gross Charges	true	GrossCharges

Form990 Schedule H Part V Section C Form990ScheduleHPartVSectionC

Field	Value	IRS element (for citing)
Number Of Other Facilities	7	NumberOfOtherFacilities

Other Facilities OtherFacilities (7 entries)

Address Line1Address/AddressLine1	CityAddress/City	StateAddress/State	ZIP CodeAddress/ZIPCode	Facility TypeFacilityType
Chestnut Ridge Center
930 Chestnut Ridge Road	Morgantown	WV	26505	Behavioral Health Facility
Cheat Lake Physicians
608 Cheat Road	Morgantown	WV	26508	General Medical, Physician Offices
WVU Heart Institute
600 Suncrest Towne Centre	Morgantown	WV	26506	Cardiac Care
WVU Sleep Evaluation Center
205 Bakers Ridge Road	Morgantown	WV	26508	Sleep Evaluation
WVU Sports Medicine
943 Maple Drive	Morgantown	WV	26505	Sports Medicine
WVU Pain Management Center
1075 Van Voorhis Road	Morgantown	WV	26505	Pain Management
Wound Management Center
608 Cheat Road	Morgantown	WV	26505	Wound Care

Form990 Schedule H Part VI Form990ScheduleHPartVI (42 entries)

IdentifierIdentifier	ExplanationExplanation
Part I Line 3c	WVU Hospital WVUH uses 200 Federal Poverty Guideline FPG to determine free care eligibility. However, WVUH does not offer discounted care to individuals who fail the 200 FPG test.
Part I Line 6a	WVUH posts a summary of monies spent on community health improvements on our website at www.wvuhealthcare.com under WVU Hospitals information on the About WVU Healthcare page.
Part I Line 7	Total community benefit expense for 2012 is 216,220,682 and is 33.42 of total net expenses. To calculate net expense, bad debt of 42,644,905 was deducted from total expenses of 689,592,640 as shown in Part IX line 25 of the core Form 990, for a net expense of 646,947,735.
Part I Line 7	Worksheet 2 from the IRS Schedule H instructions was used to derive the Cost-to-Charge ratio, which was used to calculate Charity Care, Unreimbursed Medicaid and other means-tested government programs at cost. To calculate the Medicare allowable cost shown in Part III question 8 we used the allowable costs from the Medicare Cost report.
Part II	Physical improvements and housing - WVUH employees spend a weekday afternoon - on work time - volunteering at a social service agency to do repairs and maintenance on homes for residents of Monongalia County.
Part II	Community Support - The director of our risk management and safety department participates in the following activities related to disaster preparedness above and beyond what is required by the WVHA WV Hospital Association Region 6/7 Healthcare Threat Preparedness Coordinator, WV Hospital Association Region 6/7 Committee member, Monongalia County Local Emergency Planning Committee member, and Harrison County Local Emergency Planning Committee member.
Part II	Community Health Improvement Advocacy - WVUH has a unique partnership with Morgantown Board of Park and Recreation Commissioners BOPARC. The partnership promotes healthy living and enhances the quality of life in the area. Some 2012 projects include Dorseys Knob Playground which WVUH is helping to fund. The playground was erected in 2012.
Part II	Family Fun Fests - WVUH supports free outdoor movies, which are held at a local park each summer. Singing Tree Mural - WVUH supports the creation of a Singing Tree mural which represents Morgantowns diversity. Work on the mural began in 2012, and the first panels in the mural were installed in 2013. Work on the mural will continue into 2014. Numerous WVUH departments have helped create the mural.
Part II	Sprint, Splash and Spin Triathlon - WVUH supports this location triathlon, which is partly organized by BOPARC. The two-day event features races for both kids and adults. Proceeds benefit Monongalia County Habitat for Humanity.
Part II	WVUH is a collaborative partner with Main Street Morgantown, the City of Morgantown and the Morgantown Parking Authority in supporting the Morgantown Market Place. A culinary station, which will be used for healthy cooking demonstrations, will be unveiled in this location in 2013. WVUH is funding this station.
Part II	Workforce Development The Human Resources department of WVUH goes to local colleges and does mock interviews with students to prepare them for job interviews in their field of study.
Part III Line 4	WVUH footnote for Accounts Receivable Patients states Accounts receivable, patients are reported at net realizable value. Accounts are written off when they are determined to be uncollectable based upon managements assessment of individual accounts. The allowance for doubtful collections is estimated based upon a periodic review of the accounts receivable aging, payor classification, and application of historical write-off percentages.
Part III Line 4	WVUH grants credit without collateral to its patients, most of whom are local residents and are insured under third-party payor agreements, primarily with Medicare, Medicaid, and various commercial insurance companies. WVUH maintains allowances for potential credit losses and such losses have historically been within managements expectation.
Part III Line 8	The amount reported in Part III Line 6 214,203,997 was calculated using the total Medicare allowable cost from the Medicare cost report, less Medicare reimbursement of direct GME.
Part III Line 8	WVUHs shortfall, 14,185,937, of Medicare program reimbursement should be considered a community benefit because we are relieving a government burden by providing care in excess of our costs to these patients. WVUH has the only Level 1 Trauma Center in the area, and we serve an aging population that relies on WVUH to provide the most state-of-the-art care available in the area.
Part III Line 9b	WVUH does have a debt collection policy. When a patient has been approved for financial assistance under our charity care policy, they will not be sent to bad debt. Additionally, if a patient is being evaluated for charity, the patient will not be sent to bad debt agency pending charity guarantor status until the pending status has been finalized approved/denied. All other patients with outstanding balances will be processed through billing and collections pursuant to our Financial Policy.
Part V	Line 11 - WVUH does not offer discounted care to individuals who fail the 200 FPG test for charity care. Self-Pay patients with no third party coverage may be eligible for a 20 self-pay discount if they meet certain requirements defined in our financial assistance policy.
Part V	Line 14g - WVUH also has brochures available at all registration areas explaining our financial assistance policy.
Part V	Line 20d - Patients who have no third party coverage uninsured or uninsurable may be eligible for a 20 self pay discount if they meet certain requirements. All patient charges are based on state regulated rates.
Part V	Line 22 - All patients are charged an amount equal to gross charges regardless of payment method.
Part VI Line 2	WVUH, together with the neighboring but unaffiliated Monongalia General Hospital MGH, conducted a Community Health Needs Assessment CHNA that was adopted by the WVUH Board of Directors in January 2011. WVUH updated this plan and reported on its implementation in 2013. Reports of both the 2010 and 2013 CHNAs, compiled by Lifton Associates, LLC, are posted on our website, www.wvuhealthcare.com.
Part VI Line 2	Both assessments focus on the immediate local communities served by WVUH and included in our Primary Service Area PSA Monongalia, Marion, Preston and Taylor counties in West Virginia. The original CHNA was shared widely among health organizations and providers in the region through a work group organized in May 2012 the ongoing work of that group contributed to the 2013 update.
Part VI Line 2	Within WVUH, a team was organized to select a target issue for a community health initiative based on the CHNA results. After considering both the identified needs of the community and the capacity of the organizations to achieve measurable positive results, the issue of obesity/diabetes was selected for action. WVUH, in partnership with MGH and the Monongalia County Health Department, have established the Choose Health Initiative across the county as a result of these discussions.
Part VI Line 2	It should be noted that the mission of WVUH, as the tertiary teaching hospital for West Virginia University, is statewide. Although we focus this effort on Monongalia County and the PSA, only one-fourth all WVUH patients reside in this county and fewer than half in the PSA. The hospital is an active participant in a wide range of additional activities whose goal is improving health amount people across all of West Virginia. Hospital leadership and specialist representatives have worked directly with state health officials on efforts to establish a statewide stroke care system, improve trauma response and care, establish a state health information network, and upgrade the health systems disaster readiness.
Part VI Line 3	WVUH employs 10 financial counselors to meet with patients and discuss eligibility to qualify for charity care. WVUH provides brochures discussing charity care and the qualifications for receiving charity care. These brochures are available at each registration area in the facility. WVUH provides financial assistance to patients who do not qualify for any state or federal programs.
Part VI Line 3	Our charity care eligibility guidelines are also listed on our website at www.wvuhealthcare.com under the Your Hospital Stay section of the Patient and Visitor page. WVUH also has contracted a third party organization to be on-site to help patients, that qualify for charity care, Medicaid, or other types of financial assistance , complete the required applications and provide the correct documentation to receive these benefits.
Part VI Line 4	WVUH serves the entire state of West Virginia and portions of the neighboring states of Maryland and Pennsylvania. WVUH considers its Primary Service Area PSA to include Monongalia County, WV, Marion County, WV, Taylor County, WV and Preston County, WV. The 2012 market share for our PSA is 42.7 with 28 of those patients covered by Medicaid and 7.1 uninsured. The largest non-profit competitors within our PSA include Monongalia General Hospital and Fairmont General Hospital.
Part VI Line 4	Non-Profit competitors within our overall services area, including Pennsylvania, include Charleston Area Medical Center CAMC and University of Pittsburgh Medical Center. Per 2007 - 2011 U.S. Census information, Monongalia County has a population of 98,886, an average household income of 55,933 and an unemployment rate of 4.89. 21.8 of residents were below the federal poverty guideline for 2011 FPG 2007-2011. Marion Countys population is 60,349, average household income of 49,518 and unemployment of 6.32. 16.6 of Marion county residents fell below FPG 2007-2011.
Part VI Line 4	WVUH offers a comprehensive range of healthcare, from well-child visits with a pediatrician to life-saving surgery. While our central mission is to provide state-of-the-art care to the people of West Virginia and the surrounding areas, the excellence of our services brings people from every U.S. state, and our international program serves patients from countries around the world.
Part VI Line 4	WVUH also provides support throughout the entire state of West Virginia by making sure that health care is available to all, regardless of income or health insurance by supporting important educational and social welfare activities within our immediate community and to the entire state of West Virginia and surrounding areas and by providing financial support to the health professions education programs of West Virginia University.
Part VI Line 4	In 2011 32.5 of West Virginias adult residents suffered from obesity, according to a study by the Center for Disease Control and Prevention. Obesity is defined as a body mass index BMI of 30 of greater. Obesity is a major risk factor for cardiovascular disease, certain types of cancer and Type 2 Diabetes.
Part VI Line 4	WVUH participates in many different programs that address obesity throughout West Virginia The Coronary Artery Risk Detection in Appalachian Communities CARDIAC, Healthy Hearts A Web-based Instructional Module for Children on Cardiovascular Health, Choosy Kids, Helping Educators Attack CVD Risk Factors Together HEART, The Dr. Dean Ornish Program, and the WV Healthy Lifestyles Act on Education Practices and Childhood Obesity. WVUH physicians also participate in day camps that promote healthy activities to children in our community.
Part VI Line 4	West Virginia is also faced with high rates of death due to cancer and cardiovascular disease. WVUH operates the Mary Babb Randolph Cancer Center MBRCC, this center is West Virginias premier cancer facility with a national reputation of excellence in cancer treatment, prevention and research. MBRCC is recognized by the American College of Surgeons Commission on Cancer for providing the best in cancer care.
Part VI Line 4	The WVU Heart Institute offers a comprehensive cardiac care program, using the most current diagnostic procedures to detect and evaluate mild to life-threatening heart problems. Our board-certified cardiac experts include medical and interventional cardiologists, surgeons, cardiac electro-physiologists and others who treat people with all types of heart problems-from congenital heart issues to heart attacks.
Part VI Line 4	We offer both traditional and the latest, minimally invasive interventions, followed by cardiac rehabilitation and heart disease management programs. After surgery or other procedures, we work with the primary care doctor to facilitate patient rehabilitation.
Part VI Line 5	WVUHs board of directors is a community board, with ten of the seventeen members living in or around Morgantown, WV. The seven remaining board members live outside the PSA for WVUH, but still live within our overall service area. Having members living outside our PSA allows us to be more aware of the healthcare needs in other areas of West Virginia. Fifteen of the seventeen board members are neither employees not independent contractors of WVUH, nor family members thereof.
Part VI Line 5	As a university medical center WVUH only extends medical privileges to faculty of the WVU School of Medicine. WVUH allocates available funding to capital purchases and expanding services to improve patient care, support of medical education at WVU, and research through support of the Mary Babb Randolph Cancer Center. WVUH is responsible for providing educational and clinical facilities primarily for the WVU Schools of Health, Science, Dentistry, and Medicine.
Part VI Line 5	WVUH is one of 260 hospitals in the U.S. participating in the first national pay-for-performance demonstration of its kind, designed to determine if economic incentives are effective at improving the quality of inpatient care. Many WVUH providers and students volunteer their time 302 hours of on-site care in 2012 at Milan Puskar Health Right, a community clinic which provides care at no cost to uninsured or underinsured low-income residents.
Part VI Line 5	In addition WVUH partners with the Morgantown Rotary Club each year to provide health screenings to the community, WVUH participates in Monongalia Countys Partners in Education program with local elementary schools and holds various health fairs in the community each year to promote awareness of health risks prevalent in our area.
Part VI Line 6	WVUH is a part of the WV United Health System. As a university medical center and the largest hospital of the System, WVUH plays a significant role in improving the general health care of the community. The strategic plan of the System states intent to build a regional health care delivery system in its service area, defined above, while offering a variety of options for providers who want to participate. The System maintains a demonstrated commitment to assist rural communities in preserving and improving the health care available to the patients it serves.
Part VI Line 6	System management is focused on recruitment of staff and employees to meet the growing needs of the aging population in the Systems service areas. Other hospitals in the System include United Health Center, which is more centrally located in the state, City Hospital, Inc. and Jefferson Memorial Hospital which are located in the Eastern Panhandle of West Virginia, and Camden-Clark Medical Center located to the west in Parkersburg, WV.
Part VI Line 6	The System also includes the physician practices of United Physicians Care, Inc. and Camden-Clark Physician Corp that operate in conjunction with the System hospitals. United Summit Center is a behavioral health center located in Clarksburg, WV. In addition to these practices, the System also includes WVUH-East, Inc. and Camden-Clark Health Services which operate as management companies for their respective hospitals. The System also has Foundations that do various fundraising activities for the hospitals. City Hospital Foundation and Jefferson Healthcare Foundation operate in the Eastern Panhandle, United Health Foundation operates in Clarksburg, and Camden-Clark Foundation operates in Parkersburg, WV.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	true	RecordsMaintained

Recipient Table RecipientTable (5 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
United Way
278-C Spruce St	Morgantown	WV	26505	550462065	501c3	31625	Support
WVU Foundation
1 Waterfront Place	Morgantown	WV	26507	556017181	501c3	2519746	Support
Mon County Habitat for Humanity
251 Donn KNotts Blvd	Morgantown	WV	26501	550701426	501c3	5000	Support
WV Center For Nursing
1018 Kanawha Blvd East	Charleston	WV	25301	203711601	115	5000	Support
Mainstreet Morgantown
210 High Street	Morgantown	WV	26505	311129585	501c3	10000	Support

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	4	TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations	1	TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	I	Identifier
Return Reference	2	ReturnReference
Explanation	WVU Hospitals provides cash contributions to various charitable organizations that support education, healthcare, or community building activities. WVUH does not monitor the use of grants after awarded.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Idemnification Gross Up Payments	X	IdemnificationGrossUpPayments
Written Policy Re T And E Expenses	true	WrittenPolicyReTAndEExpenses
Substantiation Required	true	SubstantiationRequired
Severance Payment	false	SeverancePayment
Supplemental Nonqual Retire Plan	true	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	false	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	false	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	false	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	false	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	false	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	false	AnyNonFixedPayments
Initial Contract Exception	false	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (16 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Bonus Filing OrgBonusFilingOrg	Other Compensation Filing OrgOtherCompensationFilingOrg	Deferred Comp Filing OrgDeferredCompFilingOrg	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Total Compensation Filing OrgTotalCompensationFilingOrg	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Deferred Comp Related OrgsDeferredCompRelatedOrgs
Bruce McClymonds
CEO	610918	117789	107611	102410	22211	960939	83910
Mary Jo Shanan
CFO/VP Finance	292460	35747	24912	19474	3075	375668	17239
Richard King
VP Information Technology	161947	19119	18379		12912	212357		69406	8194	7876	5534	91010
Robert O'Neil
VP Legal Services	262210		15581	12115	15188	305094		65552		3896	3797	76274	3029
Stephen Tancin
VP Ancillary Services	238515	29568	14324	8022	21861	312290	6286
Gary Murdock
VP Planning/Marketing	229059	26287	21121	15197	21231	312895	18775
Melanie Davies
VP of Corporate Compliance	172776	23563	4483	6898	7811	215531
Dorothy Oakes
VP Nursing Services	245282	26875	36610		9471	318238	16098
Charlotte Bennett
VP Human Resources	238074	28674	47719		21261	335728	27168
Michael Hurst MD
Director								244305	38893	3421	25145	311764
Taylor Troischt
Physician	188326		31508		21336	241170
Thomas McNeely
Physician	183656	567	4859		18098	207180
Christine Vaglienti
Associate Litigation Counsel	187827	13429	3399		20670	225325
Shawn Long
Physician	173150		36791		546	210487
David Flynn
Pharmacy Director	166031	17789	1632		21058	206510
Frank Briggs
VP of Quality Patient Safety	176746	18042	1030	3000	18680	217498

Form990 Schedule J Part III Form990ScheduleJPartIII (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
I	3	Compensation for WVU Hospitals, Inc. CEO is determined by the WV United Health System compensation committee. The System engages an independent group to perform an executive compensation review and compensation survey every two years. This information is provided to the committee, which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive ensuring that the compensation package offered does not exceed fair market value.
I	4b	During 2012, certain individuals reported in Part VII participated in a nonqualified retirement plan. The following is a list of those individuals, plan types and amounts.
II	1a	Bruce McClymonds - CAA deferred contributions of 102,410 received a vesting from CAA of 83,910 included in 2012 form W-2 box 5. Steve Tancin - CAA deferred contributions of 8,022 Received a CAA Vesting of 6,286 included in 2012 form W-2 box 5.
II	1a	Gary Murdock - CAA deferred contributions of 15,197 received a CAA Vesting of 18,755. Charlotte Bennett - CAA vestings of 27,168. Dorothy Oakes - CAA vestings of 16,098. Mary Jo Shahan - CAA deferred contributions of 19,474, CAA vestings of 17,239. Melanie Davies - CAA deferred contributions of 6,898. Frank Briggs - CAA deferred contributions of 3,000. Bob ONeil - CAA deferred contributions of 12,115 WVUH portion. All of the above amounts are properly reported on the form W-2 for 2012.
		Compensation for WVU Hospitals, Inc. CEO is determined by the WV United Health System compensation committee. The System engages an independent group to perform an executive compensation review and compensation survey every two years. This information is provided to the committee, which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive ensuring that the compensation package offered does not exceed fair market value.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
West Virginia Hospital Finance Authority
A	621256910	956622US1	2003-09-04	26260771	2003 Series B - Refund a portion of 1993 Series Bonds	false	false	false
West Virginia Hospital Finance Authority
B	621256910	956622US1	2003-09-04	45750000	2003 Series D - Fund Improvements at WVUH	false	false	false
West Virginia Hospital Finance Authority
C	621256910	956622YG3	2008-09-17	34350881	2008 Series E - Refund 2005 Series A Bonds	false	false	false
West Virginia Hospital Finance Authority
D	621256910	956622D27	2009-12-17	31894128	2009 C Series - Fund Improvements at WVUH East Hopsitals	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Credit EnhancementCreditEnhancement	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Capitalized InterestCapitalizedInterest	Capital ExpendituresCapitalExpenditures	Amount In Reserve FundAmountInReserveFund
A	4000000	26260771	195743	584618	25480410	1988	true	false	true	true
B		45750000	297348	1982133		2006	false	false	true	true	3100032	40397844
C		34369757	390793		30538355	2008	true	false	true	true			3453965
D		31894128	619411			2012			true	true		31411878

Form990 Schedule K Part III Form990ScheduleKPartIII (3 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Engage Bond Counsel ContractsEngageBondCounselContracts	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Prcntge Bond Financed PropPrcntgeBondFinancedProp	Remedial Action TakenRemedialActionTaken	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
B	false	true	true	true	false	0.00120	0.00120	false	true	0.00020	false	true
C	false	false	true	true	false			false	false			true
D	false	true	true	true	false	0.00049	0.00049	false	false			true

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
UBS AG
A	false	false	false	true	true	true	0000000003.500000000000	true	false	false	false	true
(no name)
B	false	false	false	true	false	false				false	false	true
(no name)
C	false	false	false	true	false	false				false	false	true
(no name)
D	false	true	false	false	false	false				false	false	true

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	true
B	true
C	true
D	true

Form990 Schedule K Part VI Form990ScheduleKPartVI (10 entries)

IdentifierIdentifier	ExplanationExplanation	Return ReferenceReturnReference
I	Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, WVUH, as parent company to City Hospital Inc, Jefferson Memorial Hospital and City Hospital Foundation, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return. United Hospital Center EIN 55-0525724 and Camden-Clark Medical Center EIN 31-1524546 are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in series and each series is reported in this tax return separately. For each series identified in Schedule K, Part I, the taxpayer will reconcile the series amount reported in this tax return and the tax return filed by United Hospital Center and Camden-Clark Medical Center to the applicable 8038 filed with the IRS for each bond issuance. Each bond series is reported on the appropriate Form 990, Schedule K, only once in this matter.
I	The 2009 C Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH and City Hospital issue price - 31,894,128 and United Hospital Center issue price - 69,402,501. The total issue price for the 2009 Series C Bonds was 101,296,629 consistent with total issue price reported on Form 8038 for December 17, 2009 issuance, CUSIP 956622D27. The consolidated portion of the 2009 Series C Bonds allocated to WVUH is reported on Schedule K , Part I, Line D of this return. The United Hospital Center allocated portion of the 2009 Series C Bonds is reported on the tax return filed by such taxpayer.	C
II	Column B - The total issue price reported on Line 3 for the 2003 D Bonds of 45,750,000 varies from the total of Lines 4 through 12 by 27,357, is due to overfunding of the escrow fund at the close of the bonds that was subsequently transferred to the project fund for capital expenditures.
II	Column C - The total issue price reported on Line 3 for the 2008 E Bonds of 34,369,757 varies from the bond issuance listed in Part I, Line I , Column e by 18,876 of investment proceeds from debt service reserve fund. The total of Lines 4 through 12 varies from Line 3 by 13,356 of additional proceeds received from the interest fund of the refunded 2005 A bond issuance.
II	Column D - 2009 C Series The total of Lines 4 through 12 varies from Line 3 by 137,161. This variance is due to an overfunding of the refunding escrow for UHC at closing, which was subsequently transferred to the WVUH/WVUH-East project fund for capital expenditures.
II	all pages - Amounts shown on line 11 represent the amount needed to refund bonds listed in Part I Column f.	11
III	Prior to each bond issuance the West Virginia United Health System engages bond council to review all managment and service contracts, leases and research agreements for all hospitals involved in the issuance. Per the Post Issuance Compliance policy put in place during 2012 if a contract/service agreement that has been provided to legal could generate private business use the contract/service agreement is sent to bond council for review before futher execution.	3b
III	The WVUH tax accountant routinely reviews research agreements maintained by the WVU Research Corp, an unrelated not-for-profit, any research agreement that may generate private business use is sent to bond council for review and analysis for private business use if necessary.	3d
III	Column B - The item was sold after the expiration of its useful life fully depreciated and the sale took place after all bond project funds were expended.	8b
IV	Rebate computations for 2003 Series BD were last performed on 9/4/2007, all proceeds were spent, no liability. Rebate computation for 2008 Series E bond was done on 12/31/12, no liability due, initial report is due 9/17/13. For all other issuances rebate calculations have not been required to be prepared at this time.	c

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
West Virginia Hospital Finance Authority
A	621256910	2011-06-30	28520000	2011D - Refund 1998 Bonds	false	false	false
West Virginia Hospital Finance Authority
B	621256910	2011-06-30	16345000	2011E - Fund construction upgrades at WVUH and CHI	false	false	false
West Virginia Hospital Finance Authority
C	621256910	2012-08-01	23770000	2012 C - Refund 2008 D Bond	false	false	false
West Virginia Hospital Finance Authority
D	621256910	2012-10-02	45680000	2012 D - Refund 2009 A Bonds	false	false	false

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Issuance Costs From ProceedsIssuanceCostsFromProceeds	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind	Capital ExpendituresCapitalExpenditures	Amount UnspentAmountUnspent
A	2223916	28520000	138528	28381472	1999	true	false	true	true
B		16345000	64499			false	false	false	true	5976323	10304178
C		23770000	100000	23670000	2008	true	false	true	true
D		45680000	90000	45590000	2006	true		true	true

Form990 Schedule K Part III Form990ScheduleKPartIII (3 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Engage Bond Counsel ContractsEngageBondCounselContracts	Any Research AgreementsAnyResearchAgreements	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
B	false	false	true	true	false	false	false	true
C	false	false	true	true	false	false	false	true
D	false	false	true	true	false	false	false	true

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs	Term Of HedgeTermOfHedge	Superintegrated HedgeSuperintegratedHedge	Hedge TerminatedHedgeTerminated
(no name)
A	false	true	false	false	false	false	false	false	true
(no name)
B	false	true	false	false	false	false	false	false	true
(no name)
C	false	true	false	false	true	false	false	false	true
UBS AG
D	false	true	false	false	true	true	false	false	true	0000000020.500000000000	false	false

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	true
B	true
C	true
D	true

Form990 Schedule K Part VI Form990ScheduleKPartVI (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
I	B	The 2011 Series D Bonds issue price 28,940,000 were issued collectively with 2011 Series E Bonds issue price 16,530,000 totaling 44,865,000 total issue price for both reported on Form 8038 for June 30, 2011 issuance. These bonds were issued by BBT therefore there is no CUSIP number assigned.
I	C	The 2012 Series C Bonds issue price 23,770,000 were issued collectively with 2012 Series A Bonds issue price 38,145,000 and 2012 Series B Bonds issue price 50,080,000 totaling 111,995,000 total issue price for all three series reported on Form 8038 for August 1, 2012 issuance. The full Series A Bonds were allocated to United Hospital Center and the full Series B Bonds were allocated to Camden-Clark Medical Center and will be reported on their Schedule K.
IV	3	Column A and B - Interest will accrue at a fixed rate through June 30, 2021, thereafter it will accrue at a variable rate.

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	West Virginia Hospital Finance Authority	BusinessNameLine1

Field	Value	IRS element (for citing)
Issuer EIN	621256910	IssuerEIN
Date Issued	2012-10-02	DateIssued
Issue Price	20325000	IssuePrice
Description Of Purpose	2012 E - Refund 2009 B Bonds	DescriptionOfPurpose
Defeased	false	Defeased
On Behalf Of Issuer	false	OnBehalfOfIssuer
Pool Financing	false	PoolFinancing

Form990 Schedule K Part II Form990ScheduleKPartII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Total Proceeds	20325000	TotalProceeds
Issuance Costs From Proceeds	60000	IssuanceCostsFromProceeds
Other Spent Proceeds	20265000	OtherSpentProceeds
Year Of Subst Completion	2012	YearOfSubstCompletion
Current Refunding	true	CurrentRefunding
Advance Refunding	false	AdvanceRefunding
Final Allocation Made	true	FinalAllocationMade
Adequate Books And Recds Maintaind	true	AdequateBooksAndRecdsMaintaind

Form990 Schedule K Part III Form990ScheduleKPartIII

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedProperty
Any Lease Arrangements	false	AnyLeaseArrangements
Mngment Cntrct Bond Financd Prprty	true	MngmentCntrctBondFinancdPrprty
Engage Bond Counsel Contracts	true	EngageBondCounselContracts
Any Research Agreements	false	AnyResearchAgreements
Bond Iss Meet Prvt Security Pay Test	false	BondIssMeetPrvtSecurityPayTest
Change In Use Bond Financed Prop	true	ChangeInUseBondFinancedProp
Prcntge Bond Financed Prop	0.00545	PrcntgeBondFinancedProp
Remedial Action Taken	false	RemedialActionTaken
Non Qualified Bond Remed Procdrs	true	NonQualifiedBondRemedProcdrs

Form990 Schedule K Part IV Form990ScheduleKPartIV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiled
Rebate Not Due Yet	true	RebateNotDueYet
Exception To Rebate	false	ExceptionToRebate
No Rebate Due	false	NoRebateDue
Variable Rate Issue	true	VariableRateIssue
Hedge Identified In Books And Recds	false	HedgeIdentifiedInBooksAndRecds
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGIC
Gross Proceeds Invested	false	GrossProceedsInvested
Written Proc To Monitor Reqs	true	WrittenProcToMonitorReqs

Form990 Schedule K Part V Form990ScheduleKPartV

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Proc To Undertk Corrective Action	true	ProcToUndertkCorrectiveAction

Form990 Schedule K Part VI Form990ScheduleKPartVI (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
III	8c	Column A - The items sold were fully depreciated at the time of the sale, the proceeds received were put back in to the purchase of like items, no remedial action was required.
		WVUH legally defeased their portion of the 2011 Series B bonds by repaying the outstanding project fund balance and cost of issuance. These bonds were issued together with money to Camden-Clark Memorial Hospital and United Hospital Center, Inc. The portion issued to Camden-Clark Memorial Hospital is still outstanding and is reported on their Form 990 Schedule K.

Schedule M IRS990ScheduleM

Other Non Cash Contributions Table OtherNonCashContributionsTable

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Description	Medical Equipment	Description
Number Of Contributions	7	NumberOfContributions
Noncash Contribs Rptd F990	95797	NoncashContribsRptdF990
Method Of Determining Revenues	Cost	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Form990 Schedule M Part II Form990ScheduleMPartII

Field	Value	IRS element (for citing)
Identifier	I	Identifier
Return Reference	25	ReturnReference
Explanation	Pediatric/Infant Scale for NICU, 2 GE Carescape vital signs monitors, Downpayment on MR Incubator System, 1 OmniBed, 2 ToughBook Laptops.	Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (13 entries)

ExplanationExplanation
Form 990, Part III, Line 4d Program Service Expenses 45,047,085, Grants and allocations 0, Revenue 67,216,109 General Surgery - WVU Hospitals surgeons, combined with our state-of- the-art surgical technologies, provide patients with some of the most advanced medical care available today. Innovating technologies, like minimally invasive robotic surgery, help reduce pain, decrease recovery time, and improve surgical outcomes. WVUH offers procedures for a range of conditions, such as cardiovascular surgery for ischemic, valvular, and congenital heart disease, pacemaker implants, gastrointestinal surgery, general pediatric, pediatric urology, and pediatric cardiothoracic surgery, thoracic surgery, surgery for injuries that result from trauma, vascular surgery involving vessels of the head, neck, extremities, and abdominal aorta, surgical oncology, and urologic disorders.
Form 990, Part III, Line 4d Program Service Expenses 31,013,173, Grants and allocations 0, Revenue 41,130,293 Pediatrics - The WVU Pediatrics and Adolescent Care Clinic is staffed by general pediatricians, family practitioners, and a team of nurses specially trained to care for children from infancy to young adulthood. Were here for all the typical problems that accompany a childs growth and development, providing routine care such as immunizations, well-child check-ups, treatment for ear infections and more. While our primary focus is preventative care, we are well-equiped to handle everything from common pediatrics illness to complex medical conditions. Our doctors and nurses the highest quality care for both inpatent and outpatient children.
Form 990, Part III, Line 4d Program Service Expenses 239,124,907, Grants and allocations 0, Revenue 343,154,966 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Cardiology, Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, Neurosurgery, and Family Medicine.
Form 990 Part VI Section A Line 3 WVUH has contracted out the oversight duties of quality control, medical infomation, and medical staff affairs. The companys employees assigned to these duties by the company are licensed physicians and have the proper training and skills to perform these duties. These positions as well as the associated costs are Board approved.
Form 990 Part VI Section B Line 11b The Form 990 is prepared by the accounting department and then reviewed by the accounting manager. Upon approval, it is then reviewed by the non-profit tax manager of our independent auditing firm. Once all review notes are cleared, it is presented to the CFO. Once approved at that level, it is then reviewed by the Compliance Audit Committee. After being presented to the committee, it is provided to all Board members for comments.
Form 990 Part VI Section B Line 12c Annually, all Board Members, Vice Presidents, officers, and managers are required to disclose any relationships which may give rise to a conflict of interest. The responses are then input into spreadsheet format and given to the audit committee which is responsible for the ongoing monitoring of these responses. Any identified conflicts are reviewed by the Ethics Committee, the Ethics Committee makes a recommendation related to resolution or disciplinary actions. The recommendations are then provided to the President and/or Board of WVUH to accept, adopt, or institute. Nothing of concern has been brought to the Ethics Committee for review in 2012.
Form 990 Part VI Section B Line 15a The compensation of the CEO is determined by the WV United Health System Compensation Committee based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This information is provided to the compensation committee which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive, ensuring that the compensation package does not exceed fair market value based on the data from the consultant group. The minutes of the compensation committee are contemporaneously documented and retained. The most recent survey was completed in 2011 for 2012 compensation amounts, with interim data provided by the independent consultant to the compensation committee in 2012.
Form 990 Part VI Section B Line 15b The compensation of all officers at the Vice President level and below is determined based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This data is then interpreted and provided to an independent compensation committee. The independent compensation committee then uses this data to determine a fair and reasonable compensation package. All relevant data as well as minutes from each meeting are retained.
Form 990 Part VI Section C Line 19 The WV Healthcare Authority publishes the annual financial statements of WVUH in the local newspapers. All other financial and governing documents are available upon request at the WVUH Administration Office during normal business hours.
Form 990 Part VII Michael Hurst is a member of the WVUH board of directors, he receives a salary from WVUMC for his role as a physician working approximately 40 hours a week for WVUMC.
Form 990 Part XI Line 9 Related organization capitalization transfers of 428,658 and obligation to the West Virginia University School of Medicine of 2,670,681 under the Joint Operating Agreement.
Form 990 Part IV Line 24a For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, WVUH, as parent company to City Hospital, Jefferson Memorial Hospital and City Hospital Foundation, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return.
Form 990 Line 24a United Hospital Center and Camden-Clark Medical Center are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in series and each series is reported in this tax return separately. For each series identified in Schedule K, Part I, the taxpayer will reconcile the series amount reported in this tax return and the tax return filed by United Hospital Center and Camden-Clark Medical Center to the applicable 8038 filed with the IRS for each bond issuance. Each bond series is reported on the appropriate Form 990, Schedule K, only once in this matter.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (17 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivitiesPrimaryActivities	Legal Domicile StateLegalDomicileState	Exempt Code SectionExemptCodeSection	Public Charity StatusPublicCharityStatus	Direct Controlling Entity NADirectControllingEntityNA	Controlled OrgControlledOrg	Business Name Line1DirectControllingEntityName/BusinessNameLine1
West Virginia United Health System
1000 Technology Drive	Fairmont	WV	26554	550754713	Healthcare access	WV	501c3	11 a	N/A	false
West Virginia University Hospitals East Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	202337985	Healthcare access	WV	501c3	11 a		true	WVU Hospitals Inc
City Hospital Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550383321	Patient Care	WV	501c3	3	N/A	false
Jefferson Memorial Hospital
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550359755	Patient Care	WV	501c3	3	N/A	false
City Hospital Foundation
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	311118075	Support City Hospital	WV	501c3	11 a	N/A	false
Jefferson Healthcare Foundation Inc
2000 Foundation Way Suite 2310	Martinsburg	WV	25401	550768901	Support Jefferson Hospital	WV	501c3	11 a	N/A	false
United Summit Center
6 Hospital Plaza	Clarksburg	WV	26301	550752788	Behavioral Health	WV	501c3	3	N/A	false
United Hospital Center Inc
327 Medical Park Drive	Bridgeport	WV	26330	550525724	Patient Care	WV	501c3	3	N/A	false
United Physicians Care Inc
686 South Pike Street	Shinnston	WV	26431	550638563	Patient Care	WV	501c3	3	N/A	false
United Health Foundation
327 Medical Park Drive	Bridgeport	WV	26330	550621706	Hospital Support	WV	501c3	11a	N/A	false
WVU Health Care Cooperative
PO Box 8059	Morgantown	WV	26506	550650441	Support	WV	501c3	11a	N/A	false
Healthnet Inc
419 Brooks Street	Charleston	WV	25301	550681969	Support	WV	501c3	11a	N/A	false
Camden-Clark Health Services
800 Garfield Ave	Parkersburg	WV	26102	550769602	Healthcare Access	WV	501c3	11a, I	N/A	false
Camden-Clark Foundation
800 Garfield Ave	Parkersburg	WV	26102	550667789	Hospital Support	WV	501c3	11a	N/A	false
Camden-Clark Memorial Hospital
800 Garfield Ave	Parkersburg	WV	26102	311524546	Patient Care	WV	501c3	3	N/A	false
Camden-Clark Physician Corp
604 Ann Street	Parkersburg	WV	26102	264058719	Patient Care	WV	501c3	11a, I	N/A	false
West Virginia University Medical Corporation
PO Box 897	Morgantown	WV	26507	550492006	Healthcare Access	WV	501c3	3	N/A	false

Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EINEIN	Primary ActivityPrimaryActivity	Legal Domicile StateLegalDomicileState	Business Name Line1DirectControllingEntityName/BusinessNameLine1	Type Of EntityTypeOfEntity	Percentage OwnershipPercentageOwnership	Controlled OrgControlledOrg
Allied Health Services Inc
PO Box 782	Morgantown	WV	26507	550652017	Medical Lab	WV	WV United Health System	C Corp	1.00000	false
West Virginia United Insurance Services Inc
1000 Technology Drive Suite 2320	Fairmont	WV	26554	550756055	Provider Network	WV	WV United Health System	C Corp	1.00000	false

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	true	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	false	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	false	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	true	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	false	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	false	DividendsRelatedOrganization
Sale Of Assets To Other Org	false	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	false	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	false	ExchangeOfAssets
Rental Of Facilities To Other Orgs	true	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	true	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	true	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	true	PerformOfServicesByOtherOrgs
Sharing Of Facilities	false	SharingOfFacilities
Sharing Of Paid Employees	true	SharingOfPaidEmployees
Reimbursement Paid To Other Org	true	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	true	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	true	OtherTransferToOtherOrg
Other Transfer From Other Org	true	OtherTransferFromOtherOrg

Transactions Related Orgs Table TransactionsRelatedOrgsTable (2 entries)

Transaction TypeTransactionType	Amount InvolvedAmountInvolved	Method Of Amt DeterminationMethodOfAmtDetermination
West Virginia University Hospitals East Inc
a	229143	Cost
West Virginia University Hospitals East Inc
d	9912744	Cost