2026-04-09T13:18:53+00:00 2025-06-30 440160260 Forvis Mazars LLP One Oak Plaza Suite 300 Asheville NC 28801 990 2024-07-01 540895648 Buchanan General Hospital BUCH 2769351111 1535 Slate Creek Road Grundy VA 24614 Kim Boyd CFO 2769351111 2026-04-09 true true Amy Bibby P00445891 8282542254 2026-04-07 2024 2025-03-06 01:10:19Z Kim Boyd 1535 Slate Creek Road Grundy VA 24614 32838222 false X WWW.BGH.ORG X 1979 VA Provide our community with valuable, safe, efficient and caring health care services that address the needs of the community. 9 9 296 1 -96202 0 0 0 28538365 31623127 1367694 509682 528191 705413 30434250 32838222 0 2500000 0 0 15306501 15829272 0 0 0 16995847 18187712 32302348 36516984 -1868098 -3678762 40914419 38609884 4766638 6051300 36147781 32558584 Provide our community with valuable, safe, efficient, and caring health care services that address the needs of the community. false false 27081794 2500000 31719329 General 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. 27081794 true false false true false false false false false false true false false false true true true false false false false false false false false false true true true false true false false false false false true false false true false false false false false true true true true false false true 28 0 true 296 true false false false false false false false false false false false false X 9 9 false false false false false false false true true false false false true true true true true true true true false false X X Robert Ruchti CEO 2769351111 1535 Slate Creek Road Grundy VA 24614 DANNY ELSWICK Board Chairman 1.0 X X 0 0 0 HAROLD MUSICK Board Treasurer 1.0 X X 0 0 0 JAMES WAYNE CHILDRESS Board Vice-Pres 1.0 X X 0 0 0 MARY RUTH SPENCER Board Secretary 1.0 X X 0 0 0 BRAD VANDYKE BOARD MEMBER 1.0 X 0 0 0 DAVID TOLLIVER BOARD MEMBER 1.0 X 0 0 0 HOBERT SMITH BOARD MEMBER 1.0 X 0 0 0 PHILLIP VANDYKE BOARD MEMBER 1.0 X 0 0 0 ROGER COLEMAN BOARD MEMBER 1.0 X 0 0 0 KIMETHA BOYD CFO 40.0 X 168816 0 30503 ROBERT RUCHTI CEO 40.0 X 263391 0 48581 CHARLES JUSTUS DIRECTOR OF PHARMACY 40.0 X 149267 0 27929 ERICH ERNSPIKER PHYSICIAN 40.0 X 318949 0 19656 JONATHAN WOODS PHARMACIST 40.0 X 139968 0 11299 LATISHA BOWMAN PHYSICIAN 40.0 X 281197 0 2453 SCOTT PITTMAN SR. VP OF PHY. DEV. 40.0 X 172029 0 822 1493617 0 141243 11 false true false OHIO VALLEY PHYSICIANS PO BOX 390 HUNTINGTON WV 25708 PHYSICIANS 2188670 VIRTUAL RADIOLOGIC CORP 25983 NETWORK PLACE CHICAGO IL 606731259 RADIOLOGY 292334 LABCORP PO BOX 12140 BURLINGTON NC 272162140 LAB 291515 SUMMIT HEALTH PO BOX 907 RICHLANDS VA 24641 CRNA 270000 4 0 Patient Service Revenue 621990 31623127 31719329 -96202 0 0 0 0 31623127 509682 509682 155709 155709 0 155709 155709 0 0 Cafeteria Sales 722210 317710 317710 Other Revenue 621990 231994 231994 0 0 0 0 549704 32838222 31719329 -96202 1215095 2500000 2500000 511291 511291 11821313 8262845 3558468 2637388 1767050 870338 859280 575718 283562 54250 27125 27125 0 0 0 0 35095 14038 21057 1057220 528610 528610 1842687 1271454 571233 80031 44817 35214 982496 677922 304574 291497 192388 99109 Contract and Other Fees 5994106 4195874 1798232 Bad Debt Expense 3313003 3313003 Patient Chargeables and Drugs 1522879 1522879 Supplies 1500431 1275366 225065 1514017 912705 601312 0 36516984 27081794 9435190 0 1340304 1103303 2068605 2278127 548851 322299 0 0 518339 503436 732315 741238 200674 449963 63376870 56429614 7498214 6947256 26153481 25781774 1216909 0 636727 482488 40914419 38609884 4028682 5544345 0 0 737956 506955 4766638 6051300 X 36147781 32558584 36147781 32558584 40914419 38609884 X -3678762 89565 X false true true false X false false false false false false false false true 2391 2391 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY A PORTION OF AMERICAN HOSPITAL ASSOCIATION AND VIRGINIA HEALTHCARE AND HOSPITAL ASSOCIATION DUES ARE ATTRIBUTABLE TO LOBBYING: VHHA $2,391 1551547 1551547 19327156 17648830 1678326 1996559 1823182 173377 39656668 36212973 3443695 844940 744629 100311 6947256 Federal Income Taxes Lease Payable 24467 Lease Liability 482488 506955 X 29525219 0 0 29525219 3313003 3313003 32838222 33203981 0 0 33203981 3313003 3313003 36516984 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote BGH 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 statements Bad Debt Expense - 3313003 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements Bad Debt Expense - 3313003 true true true X false 42491 42491 0.00116 6500805 7660506 0 0.0 0 0.0 0 0 6543296 7660506 42491 0.00116 2880 2880 0.00008 0 0.0 2948242 2948242 0.08074 0 0.0 2500000 2500000 0.06846 0 0 5451122 0 5451122 0.14928 0 0 11994418 7660506 5493613 0.15044 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0.0 0 0 0 0 0 0.0 true 3933246 197000 3472517 1461766 2010751 X true true 1 1 Buchanan General Hospital 1535 Slate Creek Road Grundy VA 24614 H-0001835 X X X Buchanan General Hospital 1 false false true X X X X X X X X X 25 true false false true X https://www.bgh.org/docs/2025_PRC_CHNA_Report_Buchanan_General_Hospital.pdf X true 25 true https://www.bgh.org/docs/BGH_CHNA_Implementation_Plan_FY25.docx.pdf false true X 200.0 0 X X true true X X X true X https://www.bgh.org/docs/Policy-Charity_and_Financial_Assistance_Jan_19.pdf X https://www.bgh.org/docs/BGHCharityApp.pdf X https://www.bgh.org/getpage.php?name=policy_application&sub=Patients%20and%20Visitors X X X X true X false X X X X true X false false Schedule H, Part V, Section B, Line 5 Facility , 1 Facility , 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 , 1 Facility , 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 , 1 Facility , 1 - BUCHANAN GENERAL HOSPITAL. WE USE THE FPG UP TO 200% FOR FREE CARE AND OFFER DISCOUNTS TO UNINSURED PATIENTS REGARDLESS OF INSURANCE STATUS. 0 Schedule H, Part III, Line 2 Bad debt expense - methodology used to estimate amount BAD DEBT EXPENSE WRITTEN OFF AT THE NET BALANCE IS GROSSED UP BASED ON NET REVENUE AS A PERCENT OF GROSS (NOT INCLUDING BAD DEBTS). A PERCENTAGE IS THEN APPLIED BASED ON A CALCULATION WHICH APPLIES A RATIO OF COSTS TO CHARGES TO THE GROSS UNCOMPENSATED CHARGES ASSOCIATED WITH PROVIDING CARE TO CHARITY PATIENTS. Schedule H, Part III, Line 3 Bad Debt Expense Methodology The 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 footnote The 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 costs MEDICARE 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 assistance The Hospital accepts all patients regardless of their ability to pay. A patient is classified as a charity patient by reference to certain established policies of the Hospital. These policies define charity services as those services for which no payment is anticipated. In assessing a patient's inability to pay, the Hospital utilizes the generally recognized poverty income levels, but also includes certain cases where incurred charges are significant when compared to income. Because the Hospital does not pursue collection of amounts determined to qualify as charity care, they are not reported as net patient service revenue; however, expenses incurred in providing these services are included in the Hospital's operating expenses. services to patients who qualify for financial assistance (200% of FPG) are not pursued in collection. Services are completely written off. 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 assessment BGH 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 assistance Financial Assistance information is posted on the hospital website, in the registration and admissions area, is provided to patients upon registration, with statements, and is always available upon request. Schedule H, Part VI, Line 4 Community information The hospital's service area is primarily Buchanan County, Virginia. It is a very rural mining area located in mountainous terrain with high unemployment rates and an aging population. Schedule H, Part VI, Line 5 Promotion of community health THE 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. Coalfields Health Foundation Inc 254 Nutwood Street Bluefield WV 24701 822292551 501(c)(3) 2500000 building an assisted living facility 1 0 X X X X X false false false false false false false false false ROBERT RUCHTI CEO 253191 0 10200 0 0 0 1197 0 47384 0 311972 0 0 0 KIMETHA BOYD CFO 168616 0 200 0 0 0 883 0 29620 0 199319 0 0 0 ERICH ERNSPIKER PHYSICIAN 318749 0 200 0 0 0 0 0 19656 0 338605 0 0 0 LATISHA BOWMAN PHYSICIAN 280997 0 200 0 0 0 1413 0 1040 0 283650 0 0 0 SCOTT PITTMAN SR. VP OF PHY. DEV. 171829 0 200 0 0 0 0 0 822 0 172851 0 0 0 CHARLES JUSTUS DIRECTOR OF PHARMACY 149067 0 200 0 0 0 756 0 27173 0 177196 0 0 0 JONATHAN WOODS PHARMACIST 139768 0 200 0 0 0 383 0 10916 0 151267 0 0 0 Tyler Ruchti Son of CEO Med School Tuition/Interest X 203764 322299 false true true 322299 Pamela Harrison Daughter of Board Member, Danny Elswick 52233 W-2 Compensation false Sydney Boyd Related to CFO, Kim Boyd 77402 W-2 Compensation false Schedule L, Part V The 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. Form 990, Part VI, Line 11b Review of form 990 by governing body The 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 policy To ensure that Buchanan General Hospital operates in a manner consistent with its charitable purposes and that it does not engage in activities that could jeopardize its status as an organization exempt from federal income tax, periodic reviews are conducted. Form 990, Part VI, Line 15a Process to establish compensation of top management official The organization has an executive compensation committee who reviews executive salaries if there is a change in salary. Compensation levels are based on data regarding comparable positions in peer institutions for experienced professionals and prior performance, among other factors. Form 990, Part VI, Line 15b Process to establish compensation of other employees The organization has an executive compensation committee who reviews executive salaries if there is a change in salary. Compensation levels are based on data regarding comparable positions in peer institutions for experienced professionals and prior performance, among other factors. Form 990, Part VI, Line 19 Required documents available to the public upon request Form 990, Part XI, Line 9 Other changes in net assets or fund balances Intercompany Transactions - 89565; Total - 89565; Form 990, Part XII, Line 2c THE PROCESS OF FINANCIAL STATEMENT REVIEW AND OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR. Buchanan Health Care LLC RT 5 Box 20 Grundy VA 24614 311671512 Operates physician practices and other health care services VA 138274 81365 Buchanan General Hospital Inc Tri-State Clinic Inc 1520 Slate Creek Rd 1520 Slate Creek Rd Grundy VA 24614 541264735 Medical Clinic VA Buchanan General Hospital S Corporation -45268 531290 true false false false false false false false false false true false false false false false false false false false Tri-State Clinic Inc J 89566 FMV