FURP.ORG / PUBLIC DATA EXPLORER

BUCHANAN GENERAL HOSPITAL INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
BUCHANAN GENERAL HOSPITAL INC (EIN 54-0895648)
Tax period
2023-07-01 to 2024-06-30
Filed
2026-03-30
IRS object ID
202630899349301303
Schema version
2023v6.0
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)
Return2026-03-30T13:16:00+00:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

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 Begin2023-07-01TaxPeriodBeginDt

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
Signature2026-03-30SignatureDt
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
Preparation2026-03-23PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Amended ReturnYes (X)AmendedReturnInd

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$30,434,250GrossReceiptsAmt
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 Employee285TotalEmployeeCnt
Total Volunteers1TotalVolunteersCnt
Total Gross UBI-$104,376TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$27,877,548PYProgramServiceRevenueAmt
CY Program Service Revenue$28,538,365CYProgramServiceRevenueAmt
PY Investment Income$256,086PYInvestmentIncomeAmt
CY Investment Income$1,367,694CYInvestmentIncomeAmt
PY Other Revenue$641,939PYOtherRevenueAmt
CY Other Revenue$528,191CYOtherRevenueAmt
PY Total Revenue$28,775,573PYTotalRevenueAmt
CY Total Revenue$30,434,250CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$14,964,536PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$15,306,501CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$17,360,968PYOtherExpensesAmt
CY Other Expenses$16,995,847CYOtherExpensesAmt
PY Total Expenses$32,325,504PYTotalExpensesAmt
CY Total Expenses$32,302,348CYTotalExpensesAmt
PY Revenues Less Expenses-$3,549,931PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$1,868,098CYRevenuesLessExpensesAmt
Total Assets BOY$41,852,594TotalAssetsBOYAmt
Total Assets EOY$40,914,419TotalAssetsEOYAmt
Total Liabilities BOY$3,923,019TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,766,638TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$37,929,575NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$36,147,781NetAssetsOrFundBalancesEOYAmt
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$23,091,876ExpenseAmt
Revenue$28,642,741RevenueAmt
DescGeneral patient service care - 3,337 inpatient days, 10,524 Emergency Room visits, 27,403 outpatient visits, and 1,111 observation patients. 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$23,091,876TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesYes (true)LobbyingActivitiesInd
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 OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
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 Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee285EmployeeCnt
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
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
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 W 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
Philip Vandyke
Board Member1.0Yes (X)$0$0$0
Roger Coleman
Board Member1.0Yes (X)$0$0$0
Willis Smith
Board Member1.0Yes (X)$0$0$0
KIMETHA BOYD
CFO40.0Yes (X)$172,375$0$30,370
ROBERT RUCHTI
CEO40.0Yes (X)$263,201$0$43,827
CHARLES JUSTUS
DIRECTOR OF PHARMACY40.0$153,012$0$27,849Yes (X)
DAVID DEEL
PHARMACIST40.0$135,286$0$1,338Yes (X)
JONATHAN WOODS
PHARMACIST40.0$137,238$0$11,530Yes (X)
LATISHA BOWMAN
PHYSICIAN40.0$259,648$0$1,040Yes (X)
SCOTT PITTMAN
SR. VP OF PHY. DEV.40.0$172,015$0$793Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,292,775TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$116,747TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K10IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
OHIO VALLEY PHYSICIANS
PO BOX 390HUNTINGTONWV25708PHYSICIANS$2,075,715
JACKSON & COKER LOCUMTENENS
PO BOX 277638ATLANTAGA303847638PHYSICIANS$573,720
IMBESAT DAUDI
1507 WALNUT STGRUNDYVA24614UROLOGY$455,600
LABCORP
PO BOX 12140BURLINGTONNC272162140LAB$293,662
SUMMIT HEALTH
PO BOX 907RICHLANDSVA24641CRNA$270,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K11CntrctRcvdGreaterThan100KCnt
Total Contributions$0TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPatient Service RevenueDesc
Business621990BusinessCd
Total Revenue Column$28,538,365TotalRevenueColumnAmt
Related Or Exempt Func Income$28,642,741RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$104,376UnrelatedBusinessRevenueAmt

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$28,538,365TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,367,694TotalRevenueColumnAmt
Exclusion$1,367,694ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$141,735RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$141,735RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$141,735TotalRevenueColumnAmt
Exclusion$141,735ExclusionAmt

Gain Or Loss GainOrLossGrp

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

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
Cafeteria Sales722210$316,097$316,097
Other Revenue621990$70,359$70,359

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$386,456OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$30,434,250TotalRevenueColumnAmt
Related Or Exempt Func Income$28,642,741RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$104,376UnrelatedBusinessRevenueAmt
Exclusion$1,895,885ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$511,818TotalAmt
Management And General$511,818ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$11,404,257TotalAmt
Program Services$7,983,770ProgramServicesAmt
Management And General$3,420,487ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$2,551,156TotalAmt
Program Services$1,709,275ProgramServicesAmt
Management And General$841,881ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$839,270TotalAmt
Program Services$562,311ProgramServicesAmt
Management And General$276,959ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$7,905TotalAmt
Program Services$5,138ProgramServicesAmt
Management And General$2,767ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$65,230TotalAmt
Program Services$32,615ProgramServicesAmt
Management And General$32,615ManagementAndGeneralAmt

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$43,573TotalAmt
Program Services$17,429ProgramServicesAmt
Management And General$26,144ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$994,480TotalAmt
Program Services$497,240ProgramServicesAmt
Management And General$497,240ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,676,569TotalAmt
Program Services$1,156,833ProgramServicesAmt
Management And General$519,736ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$74,946TotalAmt
Program Services$41,970ProgramServicesAmt
Management And General$32,976ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,064,278TotalAmt
Program Services$734,352ProgramServicesAmt
Management And General$329,926ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$298,706TotalAmt
Program Services$197,146ProgramServicesAmt
Management And General$101,560ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Contract and Other Fees$6,254,646$4,378,252$1,876,394
Bad Debt Expense$2,114,002$2,114,002
Supplies$1,627,677$1,383,525$244,152
patient chargeables and drugs$1,464,787$1,464,787

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,309,048TotalAmt
Program Services$813,231ProgramServicesAmt
Management And General$495,817ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$32,302,348TotalAmt
Program Services$23,091,876ProgramServicesAmt
Management And General$9,210,472ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$869,557BOYAmt
EOY$1,340,304EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,647,832BOYAmt
EOY$2,068,605EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$517,916BOYAmt
EOY$548,851EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$643,980BOYAmt
EOY$518,339EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$678,302BOYAmt
EOY$732,315EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$196,993BOYAmt
EOY$200,674EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$63,146,822LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$55,648,608LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,380,798BOYAmt
EOY$7,498,214EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$21,971,379BOYAmt
EOY$26,153,481EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$6,624,374BOYAmt
EOY$1,216,909EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$321,463BOYAmt
EOY$636,727EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$41,852,594BOYAmt
EOY$40,914,419EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,423,566BOYAmt
EOY$4,028,682EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$499,453BOYAmt
EOY$737,956EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,923,019BOYAmt
EOY$4,766,638EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$37,929,575BOYAmt
EOY$36,147,781EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$37,929,575BOYAmt
EOY$36,147,781EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$41,852,594BOYAmt
EOY$40,914,419EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$1,868,098ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$86,304OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
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$4,476OtherActivitiesAmt
Total Lobbying Expenditures$4,476TotalLobbyingExpendituresAmt
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: AHA $2,085 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$17,461,940DepreciationAmt
Book Value$1,865,216BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,994,059OtherCostOrOtherBasisAmt
Depreciation$1,801,617DepreciationAmt
Book Value$192,442BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$39,456,120OtherCostOrOtherBasisAmt
Depreciation$35,648,307DepreciationAmt
Book Value$3,807,813BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$817,940OtherCostOrOtherBasisAmt
Depreciation$736,744DepreciationAmt
Book Value$81,196BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$7,498,214TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
Lease Payable$101,229
Lease Liability$636,727
FieldValueIRS element (for citing)
Total Liability$737,956TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$28,320,248TotalRevEtcAuditedFinclStmtAmt
Other Revenue$0OtherRevenueAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$28,320,248RevenueSubtotalAmt
Other Revenues Not Included$2,114,002OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$2,114,002RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$30,434,250TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$30,188,346TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$0OtherExpensesIncludedAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$30,188,346ExpensesSubtotalAmt
Other Expenses Not Included$2,114,002OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$2,114,002ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$32,302,348TotalExpensesPerForm990Amt

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, 2024 and 2023.
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statementsBad Debt Expense - 2114002
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statementsBad Debt Expense - 2114002

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
Free Care Medically IndigentYes (true)FreeCareMedicallyIndigentInd
Financial Assistance BudgetYes (true)FinancialAssistanceBudgetInd
Expenses Exceed BudgetfalseExpensesExceedBudgetInd
Annual Community Bnft ReportYes (true)AnnualCommunityBnftReportInd
Report Publically AvailableYes (true)ReportPublicallyAvailableInd

Financial Assistance At Cost Typ FinancialAssistanceAtCostTyp

FieldValueIRS element (for citing)
Total Community Benefit Expns$50,109TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$50,109NetCommunityBenefitExpnsAmt
Total Expense0.0016TotalExpensePct

Unreimbursed Medicaid UnreimbursedMedicaidGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$6,137,248TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$6,656,485DirectOffsettingRevenueAmt
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$6,187,357TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$6,656,485DirectOffsettingRevenueAmt
Net Community Benefit Expns$50,109NetCommunityBenefitExpnsAmt
Total Expense0.0016TotalExpensePct

Community Health Services CommunityHealthServicesGrp

FieldValueIRS element (for citing)
Total Community Benefit Expns$4,759TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$4,759NetCommunityBenefitExpnsAmt
Total Expense0.0001TotalExpensePct

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$3,311,696TotalCommunityBenefitExpnsAmt
Net Community Benefit Expns$3,311,696NetCommunityBenefitExpnsAmt
Total Expense0.1025TotalExpensePct

Research ResearchGrp

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

Cash And In Kind Contributions CashAndInKindContributionsGrp

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

Total Other Benefits TotalOtherBenefitsGrp

FieldValueIRS element (for citing)
Activities Or Programs0ActivitiesOrProgramsCnt
Persons Served0PersonsServedCnt
Total Community Benefit Expns$3,316,455TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$0DirectOffsettingRevenueAmt
Net Community Benefit Expns$3,316,455NetCommunityBenefitExpnsAmt
Total Expense0.1027TotalExpensePct

Total Community Benefits TotalCommunityBenefitsGrp

FieldValueIRS element (for citing)
Activities Or Programs0ActivitiesOrProgramsCnt
Persons Served0PersonsServedCnt
Total Community Benefit Expns$9,503,812TotalCommunityBenefitExpnsAmt
Direct Offsetting Revenue$6,656,485DirectOffsettingRevenueAmt
Net Community Benefit Expns$3,366,564NetCommunityBenefitExpnsAmt
Total Expense0.1042TotalExpensePct

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$2,553,143BadDebtExpenseAmt
Bad Debt Expense Attributable$128,000BadDebtExpenseAttributableAmt
Reimbursed By Medicare$3,458,637ReimbursedByMedicareAmt
Cost Of Care Reimbursed By Medcr$3,618,167CostOfCareReimbursedByMedcrAmt
Medicare Surplus Or Shortfall-$159,530MedicareSurplusOrShortfallAmt

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)
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 Conducted22CHNAConductedYr
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/2022CHNA.pdfOwnWebsiteURLTxt
Paper Copy Public InspectionYes (X)PaperCopyPublicInspectionInd
Implementation Strategy AdoptYes (true)ImplementationStrategyAdoptInd
Implementation Strategy Adpt22ImplementationStrategyAdptYr
Strategy Posted WebsiteYes (true)StrategyPostedWebsiteInd
Strategy Website URLhttps://www.bgh.org/docs/2022_PRC_CHNA_Report_Buchanan_County%2C_VA.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
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 4 on page 11 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 hopsital looks at the area we serve and interacts with local organizations such as loarge employers, schools, health care providers and health-related agencies. Input from all sources is reviewed, compiled and prioritized based on criteria such as the hospital's ability to impact the identified need and the significance of the need in the community.
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 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 (5 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$253,051$0$10,150$0$0$0$0$0$43,827$0$307,028$0$0$0
KIMETHA BOYD
CFO$172,225$0$150$0$0$0$814$0$29,556$0$202,745$0$0$0
LATISHA BOWMAN
PHYSICIAN$259,498$0$150$0$0$0$0$0$1,040$0$260,688$0$0$0
SCOTT PITTMAN
SR. VP OF PHY. DEV.$171,865$0$150$0$0$0$33$0$760$0$172,808$0$0$0
CHARLES JUSTUS
DIRECTOR OF PHARMACY$152,862$0$150$0$0$0$731$0$27,118$0$180,861$0$0$0

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (2 entries)

Relationship With OrgRelationshipWithOrgTxtLoan PurposeLoanPurposeTxtLoan From OrganizationLoanFromOrganizationIndOriginal PrincipalOriginalPrincipalAmtBalance DueBalanceDueAmtDefaultDefaultIndBoard Or Committee ApprovalBoardOrCommitteeApprovalIndWritten AgreementWrittenAgreementInd
Tyler Ruchti
Son of CEOMed School Tuition/InterestYes (X)$203,764$305,998falseYes (true)Yes (true)
Lindsey Boyd
Daughter of CFOMed School Tuition/InterestYes (X)$181,860$242,853falseYes (true)Yes (true)
FieldValueIRS element (for citing)
Total Balance Due$548,851TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
Pamela Harrison
Daughter of Board Member, Danny Elswick$77,305W-2 Compensationfalse
Sydney Boyd
Related to CFO, Kim Boyd$63,479W-2 Compensationfalse

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSchedule L, Part VFormAndLineReferenceDesc
ExplanationThe BHG 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 (8 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 - 86304;
Form 990, Part XII, Line 2cTHE PROCESS OF FINANCIAL STATEMENT REVIEW AND OVERSIGHT HAS NOT CHANGED FROM THE PRIOR YEAR.
FORM 990, PAGE 1, ITEM B, AMENDED RETURN EXPLANATION OF AMENDED RETURN:THE 2023 FORM 990 HAS BEEN AMENDED IN ORDER TO REPORT A RELATED ORGANIZATION AND ITS PORTION OF UNRELATED BUSINESS INCOME. ADDITIONALLY, FORM 990 AND SCHEDULE L HAVE BEEN AMENDED IN ORDER TO REPORT LOAN AMOUNTS TO INTERESTED PERSONS THAT WERE ORIGINALLY REPORTED AS ASSISTANCE TO INTERESTED PERSONS. THE CHANGES ARE REFLECTED IN THE FOLLOWING AREAS OF THE RETURN: - FORM 990, PART I, LINE 7A - THE UNRELATED BUSINESS INCOME FROM A RELATED S-CORPORATION HAS BEEN ADDED. - FORM 990, PART III, LINE 4A - AN ADJUSTMENT WAS MADE TO THE EXEMPT FUNCTION REVENUE TO ACCOUNT FOR THE UNRELATED PORTION. - FORM 990, PART IV, LINE 26 - MARKED YES TO REFLECT THE LOANS TO INTERESTED PERSONS. - FORM 990, PART IV, LINE 27- MARKED NO TO CORRESPOND WITH THE REPORTING CHANGE ON SCHEDULE L. - FORM 990, PART IV, LINES 34 AND 35A - MARKED YES TO REFLECT THE ADDITION OF THE RELATED ORGANIZATION. - FORM 990, PART X, LINES 5 AND 7 - THE AMOUNTS WERE ADJUSTED TO REFLECT THE LOANS TO INTERESTED PERSONS. - SCHEDULE L, PART II - INFORMATION THAT WAS PREVIOUSLY REPORTED IN PART III IS NOW REPORTED HERE. THE AMOUNTS WERE ADJUSTED FOR BOTH INDIVIDUALS. - SCHEDULE L, PART III - THIS SECTION HAS BEEN REMOVED. - SCHEDULE L, PART IV, COLUMN B, ROW 2 - THE RELATIONSHIP DISCLOSURE HAS BEEN UPDATED. - SCHEDULE L, PART V - ADDED A DESCRIPTION OF THE LOAN PROGRAM. - SCHEDULE R, PART IV - THE RELATED ORGANIZATION HAS BEEN REPORTED HERE WITH AN ENTITY TYPE OF S-CORPORATION.

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$189,479TotalIncomeAmt
End Of Year Assets$124,554EndOfYearAssetsAmt

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$237,134ShareOfTotalIncomeAmt
Share Of EOY Assets$576,063ShareOfEOYAssetsAmt
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$86,304InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt