FURP.ORG / PUBLIC DATA EXPLORER

BUCHANAN GENERAL HOSPITAL INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
BUCHANAN GENERAL HOSPITAL INC (EIN 54-0895648)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-04-09
IRS object ID
202600999349301755
Schema version
2024v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-04-09T13:18:53+00:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN440160260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Forvis Mazars LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1One Oak Plaza Suite 300AddressLine1Txt
CityAshevilleCityNm
State AbbreviationNCStateAbbreviationCd
ZIP28801ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN540895648EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Buchanan General HospitalBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlBUCHBusinessNameControlTxt
Phone2769351111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11535 Slate Creek RoadAddressLine1Txt
CityGrundyCityNm
State AbbreviationVAStateAbbreviationCd
ZIP24614ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKim BoydPersonNm
Person TitleCFOPersonTitleTxt
Phone2769351111PhoneNum
Signature2026-04-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAmy BibbyPreparerPersonNm
PTINP00445891PTIN
Phone8282542254PhoneNum
Preparation2026-04-07PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1Kim BoydBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11535 Slate Creek RoadAddressLine1Txt
CityGrundyCityNm
State AbbreviationVAStateAbbreviationCd
ZIP24614ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$32,838,222GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BGH.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1979FormationYr
Legal Domicile StateVALegalDomicileStateCd
Activity Or MissionProvide our community with valuable, safe, efficient and caring health care services that address the needs of the community.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee296TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI-$96,202TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$28,538,365PYProgramServiceRevenueAmt
CY Program Service Revenue$31,623,127CYProgramServiceRevenueAmt
PY Investment Income$1,367,694PYInvestmentIncomeAmt
CY Investment Income$509,682CYInvestmentIncomeAmt
PY Other Revenue$528,191PYOtherRevenueAmt
CY Other Revenue$705,413CYOtherRevenueAmt
PY Total Revenue$30,434,250PYTotalRevenueAmt
CY Total Revenue$32,838,222CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,500,000CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$15,306,501PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$15,829,272CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$16,995,847PYOtherExpensesAmt
CY Other Expenses$18,187,712CYOtherExpensesAmt
PY Total Expenses$32,302,348PYTotalExpensesAmt
CY Total Expenses$36,516,984CYTotalExpensesAmt
PY Revenues Less Expenses-$1,868,098PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$3,678,762CYRevenuesLessExpensesAmt
Total Assets BOY$40,914,419TotalAssetsBOYAmt
Total Assets EOY$38,609,884TotalAssetsEOYAmt
Total Liabilities BOY$4,766,638TotalLiabilitiesBOYAmt
Total Liabilities EOY$6,051,300TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$36,147,781NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$32,558,584NetAssetsOrFundBalancesEOYAmt
MissionProvide our community with valuable, safe, efficient, and caring health care services that address the needs of the community.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$27,081,794ExpenseAmt
Grant$2,500,000GrantAmt
Revenue$31,719,329RevenueAmt
DescGeneral patient service care - 3,441 inpatient days, 10,364 Emergency Room visits, 27,315 outpatient visits, 845 observation patients, 47 swing bed patients, and 16,953 clinic visits. Charity care provided amounted to $231,760; the Hospital is the sole provider of acute medical and surgical services in Buchanan County, Virginia, a medically underserved area.Desc
Total Program Service Expenses$27,081,794TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalYes (true)OperateHospitalInd
Audited Financial Stmt AttYes (true)AuditedFinancialStmtAttInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingYes (true)LoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (true)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityYes (true)DisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee296EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Policies Reference ChaptersfalsePoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Robert Ruchti CEOBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2769351111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11535 Slate Creek RoadAddressLine1Txt
CityGrundyCityNm
State AbbreviationVAStateAbbreviationCd
ZIP24614ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DANNY ELSWICK
Board Chairman1.0Yes (X)Yes (X)$0$0$0
HAROLD MUSICK
Board Treasurer1.0Yes (X)Yes (X)$0$0$0
JAMES WAYNE CHILDRESS
Board Vice-Pres1.0Yes (X)Yes (X)$0$0$0
MARY RUTH SPENCER
Board Secretary1.0Yes (X)Yes (X)$0$0$0
BRAD VANDYKE
BOARD MEMBER1.0Yes (X)$0$0$0
DAVID TOLLIVER
BOARD MEMBER1.0Yes (X)$0$0$0
HOBERT SMITH
BOARD MEMBER1.0Yes (X)$0$0$0
PHILLIP VANDYKE
BOARD MEMBER1.0Yes (X)$0$0$0
ROGER COLEMAN
BOARD MEMBER1.0Yes (X)$0$0$0
KIMETHA BOYD
CFO40.0Yes (X)$168,816$0$30,503
ROBERT RUCHTI
CEO40.0Yes (X)$263,391$0$48,581
CHARLES JUSTUS
DIRECTOR OF PHARMACY40.0$149,267$0$27,929Yes (X)
ERICH ERNSPIKER
PHYSICIAN40.0$318,949$0$19,656Yes (X)
JONATHAN WOODS
PHARMACIST40.0$139,968$0$11,299Yes (X)
LATISHA BOWMAN
PHYSICIAN40.0$281,197$0$2,453Yes (X)
SCOTT PITTMAN
SR. VP OF PHY. DEV.40.0$172,029$0$822Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,493,617TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$141,243TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K11IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
OHIO VALLEY PHYSICIANS
PO BOX 390HUNTINGTONWV25708PHYSICIANS$2,188,670
VIRTUAL RADIOLOGIC CORP
25983 NETWORK PLACECHICAGOIL606731259RADIOLOGY$292,334
LABCORP
PO BOX 12140BURLINGTONNC272162140LAB$291,515
SUMMIT HEALTH
PO BOX 907RICHLANDSVA24641CRNA$270,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPatient Service RevenueDesc
Business621990BusinessCd
Total Revenue Column$31,623,127TotalRevenueColumnAmt
Related Or Exempt Func Income$31,719,329RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$96,202UnrelatedBusinessRevenueAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$31,623,127TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$509,682TotalRevenueColumnAmt
Exclusion$509,682ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$155,709RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$155,709RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$155,709TotalRevenueColumnAmt
Exclusion$155,709ExclusionAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$0SecuritiesAmt
Other$0OtherAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
Cafeteria Sales722210$317,710$317,710
Other Revenue621990$231,994$231,994

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$549,704OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$32,838,222TotalRevenueColumnAmt
Related Or Exempt Func Income$31,719,329RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$96,202UnrelatedBusinessRevenueAmt
Exclusion$1,215,095ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,500,000TotalAmt
Program Services$2,500,000ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$511,291TotalAmt
Management And General$511,291ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,821,313TotalAmt
Program Services$8,262,845ProgramServicesAmt
Management And General$3,558,468ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,637,388TotalAmt
Program Services$1,767,050ProgramServicesAmt
Management And General$870,338ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$859,280TotalAmt
Program Services$575,718ProgramServicesAmt
Management And General$283,562ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$54,250TotalAmt
Program Services$27,125ProgramServicesAmt
Management And General$27,125ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$35,095TotalAmt
Program Services$14,038ProgramServicesAmt
Management And General$21,057ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,057,220TotalAmt
Program Services$528,610ProgramServicesAmt
Management And General$528,610ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,842,687TotalAmt
Program Services$1,271,454ProgramServicesAmt
Management And General$571,233ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$80,031TotalAmt
Program Services$44,817ProgramServicesAmt
Management And General$35,214ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$982,496TotalAmt
Program Services$677,922ProgramServicesAmt
Management And General$304,574ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$291,497TotalAmt
Program Services$192,388ProgramServicesAmt
Management And General$99,109ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Contract and Other Fees$5,994,106$4,195,874$1,798,232
Bad Debt Expense$3,313,003$3,313,003
Patient Chargeables and Drugs$1,522,879$1,522,879
Supplies$1,500,431$1,275,366$225,065

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,514,017TotalAmt
Program Services$912,705ProgramServicesAmt
Management And General$601,312ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$36,516,984TotalAmt
Program Services$27,081,794ProgramServicesAmt
Management And General$9,435,190ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,340,304BOYAmt
EOY$1,103,303EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$2,068,605BOYAmt
EOY$2,278,127EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$548,851BOYAmt
EOY$322,299EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$518,339BOYAmt
EOY$503,436EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$732,315BOYAmt
EOY$741,238EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$200,674BOYAmt
EOY$449,963EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$63,376,870LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$56,429,614LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$7,498,214BOYAmt
EOY$6,947,256EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$26,153,481BOYAmt
EOY$25,781,774EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,216,909BOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$636,727BOYAmt
EOY$482,488EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$40,914,419BOYAmt
EOY$38,609,884EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$4,028,682BOYAmt
EOY$5,544,345EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$737,956BOYAmt
EOY$506,955EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,766,638BOYAmt
EOY$6,051,300EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$36,147,781BOYAmt
EOY$32,558,584EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$36,147,781BOYAmt
EOY$32,558,584EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$40,914,419BOYAmt
EOY$38,609,884EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$3,678,762ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$89,565OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
HospitalYes (X)HospitalInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
VolunteersfalseVolunteersInd
Paid Staff Or ManagementfalsePaidStaffOrManagementInd
Media AdvertisementsfalseMediaAdvertisementsInd
Mailings MembersfalseMailingsMembersInd
Publications Or BroadcastfalsePublicationsOrBroadcastInd
Grants Other OrganizationsfalseGrantsOtherOrganizationsInd
Direct Contact LegislatorsfalseDirectContactLegislatorsInd
Rallies DemonstrationsfalseRalliesDemonstrationsInd
Other ActivitiesYes (true)OtherActivitiesInd
Other Activities$2,391OtherActivitiesAmt
Total Lobbying Expenditures$2,391TotalLobbyingExpendituresAmt
Not Described Section501c3falseNotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITYFormAndLineReferenceDesc
ExplanationA PORTION OF AMERICAN HOSPITAL ASSOCIATION AND VIRGINIA HEALTHCARE AND HOSPITAL ASSOCIATION DUES ARE ATTRIBUTABLE TO LOBBYING: VHHA $2,391ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,551,547OtherCostOrOtherBasisAmt
Book Value$1,551,547BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$19,327,156OtherCostOrOtherBasisAmt
Depreciation$17,648,830DepreciationAmt
Book Value$1,678,326BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,996,559OtherCostOrOtherBasisAmt
Depreciation$1,823,182DepreciationAmt
Book Value$173,377BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$39,656,668OtherCostOrOtherBasisAmt
Depreciation$36,212,973DepreciationAmt
Book Value$3,443,695BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$844,940OtherCostOrOtherBasisAmt
Depreciation$744,629DepreciationAmt
Book Value$100,311BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$6,947,256TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
Federal Income Taxes
Lease Payable$24,467
Lease Liability$482,488
FieldValueIRS element (for citing)
Total Liability$506,955TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$29,525,219TotalRevEtcAuditedFinclStmtAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$29,525,219RevenueSubtotalAmt
Other Revenues Not Included$3,313,003OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$3,313,003RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$32,838,222TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$33,203,981TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$33,203,981ExpensesSubtotalAmt
Other Expenses Not Included$3,313,003OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$3,313,003ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$36,516,984TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnoteBGH and BHC are exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code; accordingly, the accompanying consolidated financial statements do not reflect a provision or liability for federal and state income taxes. TSC is a taxable entity as a S-Corporation and generates unrelated business income for BGH. TSC files separate federal and state tax returns, and the taxable amounts are not significant to the consolidated financial statements for the years ended June 30, 2025 and 2024.
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statementsBad Debt Expense - 3313003
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statementsBad Debt Expense - 3313003

Schedule H IRS990ScheduleH

FieldValueIRS element (for citing)
Financial Assistance PolicyYes (true)FinancialAssistancePolicyInd
Written PolicyYes (true)WrittenPolicyInd
FPG Reference Free CareYes (true)FPGReferenceFreeCareInd
Percent200Yes (X)Percent200Ind
FPG Reference Discounted CarefalseFPGReferenceDiscountedCareInd

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$42,491TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$42,491NetCommunityBenefitExpnsAmt
Total Expense0.00116TotalExpensePct

Unreimbursed Medicaid UnreimbursedMedicaidGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$6,500,805TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$7,660,506DirectOffsettingRevenueAmt
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Unreimbursed Costs UnreimbursedCostsGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Total Financial Assistance Typ TotalFinancialAssistanceTyp

FieldValueIRS element (for citing)
Activities Or Programs0ActivitiesOrProgramsCnt
Persons Served0PersonsServedCnt
Total Community Benefit Expns$6,543,296TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$7,660,506DirectOffsettingRevenueAmt
Net Community Benefit Expns$42,491NetCommunityBenefitExpnsAmt
Total Expense0.00116TotalExpensePct

Community Health Services CommunityHealthServicesGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$2,880TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$2,880NetCommunityBenefitExpnsAmt
Total Expense0.00008TotalExpensePct

Health Professions Education HealthProfessionsEducationGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Subsidized Health Services SubsidizedHealthServicesGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$2,948,242TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$2,948,242NetCommunityBenefitExpnsAmt
Total Expense0.08074TotalExpensePct

Research ResearchGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Cash And In Kind Contributions CashAndInKindContributionsGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$2,500,000TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$2,500,000NetCommunityBenefitExpnsAmt
Total Expense0.06846TotalExpensePct

Total Other Benefits TotalOtherBenefitsGrp

FieldValueIRS element (for citing)
Activities Or Programs0ActivitiesOrProgramsCnt
Persons Served0PersonsServedCnt
Total Community Benefit Expns$5,451,122TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$0DirectOffsettingRevenueAmt
Net Community Benefit Expns$5,451,122NetCommunityBenefitExpnsAmt
Total Expense0.14928TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

FieldValueIRS element (for citing)
Activities Or Programs0ActivitiesOrProgramsCnt
Persons Served0PersonsServedCnt
Total Community Benefit Expns$11,994,418TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$7,660,506DirectOffsettingRevenueAmt
Net Community Benefit Expns$5,493,613NetCommunityBenefitExpnsAmt
Total Expense0.15044TotalExpensePct

Physical Imprv And Housing PhysicalImprvAndHousingGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Economic Development EconomicDevelopmentGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Community Support CommunitySupportGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Environmental Improvements EnvironmentalImprovementsGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Leadership Development LeadershipDevelopmentGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Coalition Building CoalitionBuildingGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Health Improvement Advocacy HealthImprovementAdvocacyGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Workforce Development WorkforceDevelopmentGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Other Communtity Building Acty OtherCommuntityBuildingActyGrp

FieldValueIRS element (for citing)
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct

Total Communtity Building Acty TotalCommuntityBuildingActyGrp

FieldValueIRS element (for citing)
Activities Or Programs0ActivitiesOrProgramsCnt
Persons Served0PersonsServedCnt
Total Community Benefit Expns$0TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$0DirectOffsettingRevenueAmt
Net Community Benefit Expns$0NetCommunityBenefitExpnsAmt
Total Expense0.0TotalExpensePct
FieldValueIRS element (for citing)
Bad Debt Expense ReportedYes (true)BadDebtExpenseReportedInd
Bad Debt Expense$3,933,246BadDebtExpenseAmt
Bad Debt Expense Attributable$197,000BadDebtExpenseAttributableAmt
Reimbursed By Medicare$3,472,517ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr$1,461,766CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall$2,010,751MedicareSurplusOrShortfallAmt

Costing Methodology Used CostingMethodologyUsedGrp

FieldValueIRS element (for citing)
Cost To Charge RatioYes (X)CostToChargeRatioInd
FieldValueIRS element (for citing)
Written Debt Collection PolicyYes (true)WrittenDebtCollectionPolicyInd
Financial Assistance PrvsnYes (true)FinancialAssistancePrvsnInd
Hospital Facilities1HospitalFacilitiesCnt

Hospital Facilities HospitalFacilitiesGrp

FieldValueIRS element (for citing)
Facility1FacilityNum

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Buchanan General HospitalBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11535 Slate Creek RoadAddressLine1Txt
CityGrundyCityNm
State AbbreviationVAStateAbbreviationCd
ZIP24614ZIPCd
FieldValueIRS element (for citing)
State LicenseH-0001835StateLicenseNum
Licensed HospitalYes (X)LicensedHospitalInd
General Medical And SurgicalYes (X)GeneralMedicalAndSurgicalInd
Emergency Room24 HrsYes (X)EmergencyRoom24HrsInd

Hospital Fclty Policies Prctc HospitalFcltyPoliciesPrctcGrp

Hospital Facility Name HospitalFacilityName

FieldValueIRS element (for citing)
Business Name Line1Buchanan General HospitalBusinessNameLine1Txt
FieldValueIRS element (for citing)
Facility1FacilityNum
First Licensed CY Or PYfalseFirstLicensedCYOrPYInd
Tax Exempt Hospital CY Or PYfalseTaxExemptHospitalCYOrPYInd
CHNA ConductedYes (true)CHNAConductedInd
Community DefinitionYes (X)CommunityDefinitionInd
Community DemographicsYes (X)CommunityDemographicsInd
Existing ResourcesYes (X)ExistingResourcesInd
How Data ObtainedYes (X)HowDataObtainedInd
Community Health NeedsYes (X)CommunityHealthNeedsInd
Other Health IssuesYes (X)OtherHealthIssuesInd
Community Hlth Needs Id ProcessYes (X)CommunityHlthNeedsIdProcessInd
Consulting ProcessYes (X)ConsultingProcessInd
Prior CHNA ImpactYes (X)PriorCHNAImpactInd
CHNA Conducted25CHNAConductedYr
Take Into Account Others InputYes (true)TakeIntoAccountOthersInputInd
CHNA Conducted With Other FcltsfalseCHNAConductedWithOtherFcltsInd
CHNA Conducted With Non FcltsfalseCHNAConductedWithNonFcltsInd
CHNA Report Widely AvailableYes (true)CHNAReportWidelyAvailableInd
Rpt Available On Own WebsiteYes (X)RptAvailableOnOwnWebsiteInd
Own Website URLhttps://www.bgh.org/docs/2025_PRC_CHNA_Report_Buchanan_General_Hospital.pdfOwnWebsiteURLTxt
Paper Copy Public InspectionYes (X)PaperCopyPublicInspectionInd
Implementation Strategy AdoptYes (true)ImplementationStrategyAdoptInd
Implementation Strategy Adpt25ImplementationStrategyAdptYr
Strategy Posted WebsiteYes (true)StrategyPostedWebsiteInd
Strategy Website URLhttps://www.bgh.org/docs/BGH_CHNA_Implementation_Plan_FY25.docx.pdfStrategyWebsiteURLTxt
Organization Incur Excise TaxfalseOrganizationIncurExciseTaxInd
Elig Criteria ExplainedYes (true)EligCriteriaExplainedInd
FPG Family Incm Lmt Free DscntYes (X)FPGFamilyIncmLmtFreeDscntInd
FPG Family Incm Lmt Free Care200.0FPGFamilyIncmLmtFreeCarePct
FPG Family Incm Lmt Dscnt Care0FPGFamilyIncmLmtDscntCarePct
Income Level CriteriaYes (X)IncomeLevelCriteriaInd
Insurance Status CriteriaYes (X)InsuranceStatusCriteriaInd
Explained BasisYes (true)ExplainedBasisInd
App Financial Asst ExplnYes (true)AppFinancialAsstExplnInd
Described InfoYes (X)DescribedInfoInd
Described Suprt DocYes (X)DescribedSuprtDocInd
Provided Hospital ContactYes (X)ProvidedHospitalContactInd
Includes Publicity MeasuresYes (true)IncludesPublicityMeasuresInd
FAP Available On WebsiteYes (X)FAPAvailableOnWebsiteInd
FAP Available On Website URLhttps://www.bgh.org/docs/Policy-Charity_and_Financial_Assistance_Jan_19.pdfFAPAvailableOnWebsiteURLTxt
FAP App Available On WebsiteYes (X)FAPAppAvailableOnWebsiteInd
FAP App Available On Website URLhttps://www.bgh.org/docs/BGHCharityApp.pdfFAPAppAvailableOnWebsiteURLTxt
FAP Summary On WebsiteYes (X)FAPSummaryOnWebsiteInd
FAP Summary On Website URLhttps://www.bgh.org/getpage.php?name=policy_application&sub=Patients%20and%20VisitorsFAPSummaryOnWebsiteURLTxt
FAP Avlbl On Request No ChargeYes (X)FAPAvlblOnRequestNoChargeInd
FAP App Avlbl On Request No ChrgYes (X)FAPAppAvlblOnRequestNoChrgInd
FAP Sum Avlbl On Request No ChrgYes (X)FAPSumAvlblOnRequestNoChrgInd
Notified FAP Copy Bill DisplayYes (X)NotifiedFAPCopyBillDisplayInd
FAP Actions On NonpaymentYes (true)FAPActionsOnNonpaymentInd
Permit No ActionsYes (X)PermitNoActionsInd
Collection ActivitiesfalseCollectionActivitiesInd
Provided Written NoticeYes (X)ProvidedWrittenNoticeInd
Made Effort Orally NotifyYes (X)MadeEffortOrallyNotifyInd
Processed FAP ApplicationYes (X)ProcessedFAPApplicationInd
Made Presumptive Elig DetermYes (X)MadePresumptiveEligDetermInd
Nondis Emergency Care PolicyYes (true)NondisEmergencyCarePolicyInd
Look Back Medicare PrivateYes (X)LookBackMedicarePrivateInd
Amounts Generally BilledfalseAmountsGenerallyBilledInd
Gross ChargesfalseGrossChargesInd

Supplemental Information SupplementalInformationGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule H, Part V, Section B, Line 5 Facility , 1Facility , 1 - BUCHANAN GENERAL HOSPITAL. THE COMMUNITY NEEDS ASSESSMENT TEAM SURVEYED KEY COMMUNITY PARTNERS, INCLUDING REPRESENTATIVES OF THE LOCAL CITY/COUNTY HEALTH DEPARTMENT, COMMUNITY GROUPS, MEDICAL PROVIDERS AND OTHER FOCUS GROUPS TO SUPPLEMENT THE FINDINGS OF THE ASSESSMENT.
Schedule H, Part V, Section B, Line 11 Facility , 1Facility , 1 - BUCHANAN GENERAL HOSPITAL. REGULAR REVIEW OF THE IMPLEMENTATION STRATEGEY BY EXECUTIVE GROUP, PRIORITIZATION OF COMMUNITY HEALTH NEEDS WHEN REVIEWING NEW SERVICES OR DISCONTINUING OTHER SERVICES. PLEASE READ THE CHNA AND IMPLEMENTATION STRATEGY FOR MORE DETAIL.
Schedule H, Part V, Section B, Line 13 Facility , 1Facility , 1 - BUCHANAN GENERAL HOSPITAL. WE USE THE FPG UP TO 200% FOR FREE CARE AND OFFER DISCOUNTS TO UNINSURED PATIENTS REGARDLESS OF INSURANCE STATUS.
FieldValueIRS element (for citing)
Facility0FacilityNum

Supplemental Information Detail SupplementalInformationDetail (12 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amountBAD DEBT EXPENSE WRITTEN OFF AT THE NET BALANCE IS GROSSED UP BASED ON NET REVENUE AS A PERCENT OF GROSS (NOT INCLUDING BAD DEBTS). A PERCENTAGE IS THEN APPLIED BASED ON A CALCULATION WHICH APPLIES A RATIO OF COSTS TO CHARGES TO THE GROSS UNCOMPENSATED CHARGES ASSOCIATED WITH PROVIDING CARE TO CHARITY PATIENTS.
Schedule H, Part III, Line 3 Bad Debt Expense MethodologyThe Organization has estimated the amount of bad debt claims that could potentially have been qualified as financial assistance if the patient had applied.
Schedule H, Part III, Line 4 Bad debt expense - financial statement footnoteThe description of bad debt expense can be found in footnote 3 on page 10 of the audited financial statements.
Schedule H, Part III, Line 8 Community benefit & methodology for determining medicare costsMEDICARE REVENUE AND COSTS ARE TAKEN FROM THE MOST RECENTLY FILED MEDICARE COST REPORT.
Schedule H, Part III, Line 9b Collection practices for patients eligible for financial assistanceThe Hospital accepts all patients regardless of their ability to pay. A patient is classified as a charity patient by reference to certain established policies of the Hospital. These policies define charity services as those services for which no payment is anticipated. In assessing a patient's inability to pay, the Hospital utilizes the generally recognized poverty income levels, but also includes certain cases where incurred charges are significant when compared to income. Because the Hospital does not pursue collection of amounts determined to qualify as charity care, they are not reported as net patient service revenue; however, expenses incurred in providing these services are included in the Hospital's operating expenses. services to patients who qualify for financial assistance (200% of FPG) are not pursued in collection. Services are completely written off.
Schedule H, Part V, Section B, Line 16a FAP website- Buchanan General Hospital: Line 16a URL: https://www.bgh.org/docs/Policy-Charity_and_Financial_Assistance_Jan_19.pdf;
Schedule H, Part V, Section B, Line 16b FAP Application website- Buchanan General Hospital: Line 16b URL: https://www.bgh.org/docs/BGHCharityApp.pdf;
Schedule H, Part V, Section B, Line 16c FAP plain language summary website- Buchanan General Hospital: Line 16c URL: https://www.bgh.org/getpage.php?name=policy_application&sub=Patients%20and%20Visitors;
Schedule H, Part VI, Line 2 Needs assessmentBGH assesses the health care needs of the community through the community health needs assessment and participation with county groups and organizations. The hospital looks at the area we serve and interacts with local organizations such as large employers, schools, health care providers and health-related agencies. Input from all sources is reviewed, compiled and prioritized based on criteria such as the hospital's ability to impact the identified need and the significance of the need in the community.
Schedule H, Part VI, Line 3 Patient education of eligibility for assistanceFinancial Assistance information is posted on the hospital website, in the registration and admissions area, is provided to patients upon registration, with statements, and is always available upon request.
Schedule H, Part VI, Line 4 Community informationThe hospital's service area is primarily Buchanan County, Virginia. It is a very rural mining area located in mountainous terrain with high unemployment rates and an aging population.
Schedule H, Part VI, Line 5 Promotion of community healthTHE HOSPITAL SPENT over two hundred thousand dollars ON CAPITAL EQUIPMENT/improvements TO PROVIDE THE BEST POSSIBLE MEDICAL CARE TO OUR COMMUNITY. THE HOSPITAL ALSO GRANTS EDUCATION LOANS TO LOCAL STUDENTS TO ENCOURAGE HEALTHCARE RELATED CAREERS THAT ARE NEEDED IN THE AREA. The hospital board is comprised of 9 volunteer members from every district of the county. This assures that all residents have representation and allows the hospital to have a broad knowledge of the community it serves.

Schedule I IRS990ScheduleI

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1Coalfields Health Foundation IncBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1254 Nutwood StreetAddressLine1Txt
CityBluefieldCityNm
State AbbreviationWVStateAbbreviationCd
ZIP24701ZIPCd
FieldValueIRS element (for citing)
Recipient EIN822292551RecipientEIN
IRC Section501(c)(3)IRCSectionDesc
Cash Grant$2,500,000CashGrantAmt
Purpose Of Grantbuilding an assisted living facilityPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROBERT RUCHTI
CEO$253,191$0$10,200$0$0$0$1,197$0$47,384$0$311,972$0$0$0
KIMETHA BOYD
CFO$168,616$0$200$0$0$0$883$0$29,620$0$199,319$0$0$0
ERICH ERNSPIKER
PHYSICIAN$318,749$0$200$0$0$0$0$0$19,656$0$338,605$0$0$0
LATISHA BOWMAN
PHYSICIAN$280,997$0$200$0$0$0$1,413$0$1,040$0$283,650$0$0$0
SCOTT PITTMAN
SR. VP OF PHY. DEV.$171,829$0$200$0$0$0$0$0$822$0$172,851$0$0$0
CHARLES JUSTUS
DIRECTOR OF PHARMACY$149,067$0$200$0$0$0$756$0$27,173$0$177,196$0$0$0
JONATHAN WOODS
PHARMACIST$139,768$0$200$0$0$0$383$0$10,916$0$151,267$0$0$0

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Tyler RuchtiBusinessNameLine1Txt
FieldValueIRS element (for citing)
Relationship With OrgSon of CEORelationshipWithOrgTxt
Loan PurposeMed School Tuition/InterestLoanPurposeTxt
Loan From OrganizationYes (X)LoanFromOrganizationInd
Original Principal$203,764OriginalPrincipalAmt
Balance Due$322,299BalanceDueAmt
DefaultfalseDefaultInd
Board Or Committee ApprovalYes (true)BoardOrCommitteeApprovalInd
Written AgreementYes (true)WrittenAgreementInd
FieldValueIRS element (for citing)
Total Balance Due$322,299TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
Pamela Harrison
Daughter of Board Member, Danny Elswick$52,233W-2 Compensationfalse
Sydney Boyd
Related to CFO, Kim Boyd$77,402W-2 Compensationfalse

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule L, Part VFormAndLineReferenceDesc
ExplanationThe BGH Education Loan Program has been in place for more than 30 years, and was created to attract and recruit future physicians and other medical specialists to our service area. This program is offered to many prospective medical professionals and each application is approved and monitored by the Hospital Board of Directors. In instances where a student ultimately declines an offer of employment by the hospital, the loan and accrued interest are required to be repaid by the borrower.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Line 11b Review of form 990 by governing bodyThe 990 is reviewed by the CFO, the finance committee, and the full board of directors prior to submission.
Form 990, Part VI, Line 12c Conflict of interest policyTo ensure that Buchanan General Hospital operates in a manner consistent with its charitable purposes and that it does not engage in activities that could jeopardize its status as an organization exempt from federal income tax, periodic reviews are conducted.
Form 990, Part VI, Line 15a Process to establish compensation of top management officialThe organization has an executive compensation committee who reviews executive salaries if there is a change in salary. Compensation levels are based on data regarding comparable positions in peer institutions for experienced professionals and prior performance, among other factors.
Form 990, Part VI, Line 15b Process to establish compensation of other employeesThe organization has an executive compensation committee who reviews executive salaries if there is a change in salary. Compensation levels are based on data regarding comparable positions in peer institutions for experienced professionals and prior performance, among other factors.
Form 990, Part VI, Line 19 Required documents available to the publicupon request
Form 990, Part XI, Line 9 Other changes in net assets or fund balancesIntercompany Transactions - 89565; Total - 89565;
Form 990, Part XII, Line 2cTHE PROCESS OF FINANCIAL STATEMENT REVIEW AND OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1Buchanan Health Care LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1RT 5 Box 20AddressLine1Txt
CityGrundyCityNm
State AbbreviationVAStateAbbreviationCd
ZIP24614ZIPCd
FieldValueIRS element (for citing)
EIN311671512EIN
Primary ActivitiesOperates physician practices and other health care servicesPrimaryActivitiesTxt
Legal Domicile StateVALegalDomicileStateCd
Total Income$138,274TotalIncomeAmt
End Of Year Assets$81,365EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Buchanan General Hospital IncBusinessNameLine1Txt

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Tri-State Clinic IncBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11520 Slate Creek RdAddressLine1Txt
Address Line21520 Slate Creek RdAddressLine2Txt
CityGrundyCityNm
State AbbreviationVAStateAbbreviationCd
ZIP24614ZIPCd
FieldValueIRS element (for citing)
EIN541264735EIN
Primary ActivitiesMedical ClinicPrimaryActivitiesTxt
Legal Domicile StateVALegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1Buchanan General HospitalBusinessNameLine1Txt
FieldValueIRS element (for citing)
Entity TypeS CorporationEntityTypeTxt
Share Of Total Income-$45,268ShareOfTotalIncomeAmt
Share Of EOY Assets$531,290ShareOfEOYAssetsAmt
Controlled OrganizationYes (true)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgYes (true)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Tri-State Clinic IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeJTransactionTypeTxt
Involved$89,566InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt