TY 2011 Form 990

(A) Name and Title	(B) Average hours per week (describe hours for related organizations in Schedule O)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) Bruce McClymonds CEO	52.00	X	X	1,003,840	0	118,428
(2) Mary Jo Shanan CFO/VP Finance	50.00		X	323,916	0	20,086
(3) Richard King VP Information Technology	35.00		X	183,271	78,545	34,526
(4) Robert Brandfass VP Legal Services	45.00		X	47,462	11,865	2,539
(5) Stephen Tancin VP Ancillary Services	48.00		X	264,295	0	30,580
(6) Gary Murdock VP Planning/Marketing	50.00		X	275,567	0	37,805
(7) Melanie Davies VP of Corporate Compliance	25.00		X	0	147,845	10,640
(8) Dorothy Oakes VP Nursing Services	49.00		X	274,270	0	31,026
(9) Charlotte Bennett VP Human Resources	47.00		X	268,674	0	36,805
(10) James P Clements PhD Chairman	1.00	X	X	0	0	0
(11) Dan Bazzoli Employee Rep/House Supervisor	42.00	X		80,333	0	1,665
(12) Christopher Colenda MD Director	1.00	X		0	0	0
(13) Michael Hurst MD Director	1.00	X		0	287,792	32,377
(14) Bruce Sparks Director	1.00	X		0	0	0
(15) Tom Heywood Director	1.00	X		0	0	0
(16) Narvel Weese Director	1.00	X		0	0	0
(17) Art Ross MD Director	1.00	X		0	0	0

(A) Name and Title	(B) Average hours per week (describe hours for related organizations in Schedule O)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(18) Julie Smith MD Director	1.00	X			0	0
(19) Bill Stone Treasurer	1.00	X	X		0	0
(20) J David Laurie Secretary	1.00	X	X		0	0
(21) Walter Washington Director	1.00	X			0	0
(22) Robert Walker MD Director	1.00	X			0	0
(23) Cleo Mathews Director	1.00	X			0	0
(24) Diane Lewis Director	1.00	X			0	0
(25) Georgia Narsavage PhD Director	1.00	X	X		0	0
(26) Taylor Troischt Physician	40.00			X	244,112	21,014
(27) Thomas McNeely Physician	40.00			X	176,820	19,296
(28) Christine Vaglienti Associate Litigation Counsel	40.00			X	184,528	22,194
(29) Carol Woodward Game Pharmacy Director	40.00			X	175,194	23,404
(30) David Flynn Pharmacy Director	40.00			X	175,670	22,582

(A) Name and business address	(B) Description of services	(C) Compensation
WVU Medical Corp PO Box 740 Morgantown,WV26505	Medical Services	2,392,703
The Chartis Group 20 Bow Street Cohasset,MA02025	Consulting	1,002,105
Wilson Frame Benninger and Metheny 151 Walnut Street Morgantown,WV26505	Legal Fees	1,325,000
Associated Regional University Labs PO Box 27964 Salt Lake City,UT84127	Laboratory Fees	891,176
Simplexgrinnell LP 50 Technology Drive Westminster,MA01441	Fire Alarm Maintenance Service	986,383
2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 32

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.	(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to governments and organizations in the United States. See Part IV, line 21	2,637,284	2,637,284
2	Grants and other assistance to individuals in the United States. See Part IV, line 22	0
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16	0
4	Benefits paid to or for members	0
5	Compensation of current officers, directors, trustees, and key employees ....	3,182,707		3,182,707
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	0
7	Other salaries and wages	198,547,128	164,513,892	33,771,661	261,575
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	5,788,794	4,728,360	1,060,434
9	Other employee benefits .......	27,673,535	22,799,815	4,800,106	73,614
10	Payroll taxes ...........	15,817,794	12,920,173	2,897,621
11	Fees for services (non-employees):
a	Management ......	963,228	963,228
b	Legal .........	593,298		593,298
c	Accounting ...........	153,520		153,520
d	Lobbying ...........	83,061		83,061
e	Professional fundraising. See Part IV, line 17..
f	Investment management fees ......	3,381,588		3,381,588
g	Other ..........	72,599,412	12,611,652	59,979,560	8,200
12	Advertising and promotion ....	906,574	14,488	766,555	125,531
13	Office expenses .......	153,423,076	145,024,278	8,309,456	89,342
14	Information technology ......	1,027,733	517,811	509,818	104
15	Royalties ..	0
16	Occupancy ...........	6,266,370	258,978	6,007,392
17	Travel ............	1,039,748	429,454	583,172	27,122
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......	0
19	Conferences, conventions, and meetings ....	4,490			4,490
20	Interest ...........	10,024,804		10,024,804
21	Payments to affiliates .......	8,576,472		8,576,472
22	Depreciation, depletion, and amortization .....	38,876,563	16,959,456	21,917,107
23	Insurance ..............	3,736,568	1,148,426	2,586,008	2,134
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24f. If line 24f amount exceeds 10% of line 25, column (A) amount, list line 24f expenses on Schedule O.)
a	Provision for Doubtful Accounts	35,675,688	35,675,688
b	Association Dues	1,099,770	144,496	686,131	269,143
c	Educational Training	624,800	521,321	103,479
d	Taxes, Licenses Fees	17,309,003	12,154,245	5,154,758
e
f	All other expenses	2,510,683	827,782	1,496,293	186,608
25	Total functional expenses. Add lines 1 through 24f	612,523,691	434,850,827	176,625,001	1,047,863
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet
	1	Cashnon-interest-bearing ..........	2,600	1	3,800
2	Savings and temporary cash investments .......	16,700,627	2	2,939,081
3	Pledges and grants receivable, net .........		3
4	Accounts receivable, net .........	91,522,451	4	102,736,736
5	Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
	Schedule L ..........		5
6	Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
	Schedule L ..........		6
7	Notes and loans receivable, net .............		7
8	Inventories for sale or use ..............	13,610,306	8	12,839,144
9	Prepaid expenses and deferred charges ............	9,585,115	9	9,350,590
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	526,242,973
b	Less: accumulated depreciation. .....	10b	312,376,356	222,179,503	10c	213,866,617
11	Investments—publicly traded securities ..........	194,161,333	11	254,271,875
12	Investments—other securities. See Part IV, line 11 ......	132,266,000	12	126,477,000
13	Investments—program-related. See Part IV, line 11 ..	2,077,273	13	2,321,136
14	Intangible assets .........		14
15	Other assets. See Part IV, line 11 ...........	18,321,017	15	20,682,429
16	Total assets. Add lines 1 through 15 (must equal line 34)...	700,426,225	16	745,488,408
	17	Accounts payable and accrued expenses .	64,893,568	17	74,767,040
18	Grants payable ..........		18
19	Deferred revenue ..........	650,047	19	654,372
20	Tax-exempt bond liabilities ..........	197,612,022	20	217,319,513
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.....	35,427,275	25	40,822,972
26	Total liabilities. Add lines 17 through 25.....	298,582,912	26	333,563,897
		Organizations that follow SFAS 117, check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets .....	395,415,536	27	405,496,734
28	Temporarily restricted net assets .....	5,939,116	28	5,939,116
29	Permanently restricted net assets .....	488,661	29	488,661
	Organizations that do not follow SFAS 117, check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances .....	401,843,313	33	411,924,511
34	Total liabilities and net assets/fund balances .....	700,426,225	34	745,488,408

- TIN:

SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.

Attach to Form 990 or Form 990-EZ. right arrow

See separate instructions.

OMB No. 1545-0047

2011

Open to Public
Inspection

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions

The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)

A church, convention of churches, or association of churches. section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in

section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of

its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses

acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. Seesection 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h.

Type I

Type II

Type III - Functionally integrated

Type III - Other

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).

If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box ..................................................

Since August 17, 2006, has the organization accepted any gift or contribution from any of the
following persons?

(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)

Yes

and (iii) below, the governing body of the the supported organization? ................

11g(i)

(ii) a family member of a person described in (i) above? ......................

11g(ii)

(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................

11g(iii)

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization in col. (i) listed in your governing document?		(v) Did you notify the organization in col. (i) of your support?		(vi) Is the organization in col. (i) organized in the U.S.?		(vii) Amount of support?
(i) Name of supported organization	(ii) EIN	Yes	No	Yes	No	Yes	No	(vii) Amount of support?


Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2011

Page 2

Part II

Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year(or fiscal year beginning in)		(a) 2007	(b) 2008	(c) 2009	(d) 2010	(e) 2011	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3..
5	The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6	Public Support. Subtract line 5 from line 4.

Section B. Total Support

Calendar year(or fiscal year beginning in)		(a) 2007	(b) 2008	(c) 2009	(d) 2010	(e) 2011	(f) Total
7	Amounts from line 4..
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11	Total support (Add lines 7 through 10).

Gross receipts from related activities, etc. (See instructions.) ..................

First Five Years If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.......................................... right arrow

Section C. Computation of Public Support Percentage

Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f)) .........

0 %

Public Support Percentage for 2009 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2011. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ...................... right arrow

33 1/3% support test—2010. If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2011. If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization .................................................. right arrow

10%-facts-and-circumstances test—2010. If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly
supported organization .............................................. right arrow

Private Foundation If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions ................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2011

Page 3

Part III

Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year(or fiscal year beginning in)		(a) 2007	(b) 2008	(c) 2009	(d) 2010	(e) 2011	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2	Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3	Gross receipts from activities that are not an unrelated trade or business under section 513..
4	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5	The value of services or facilities furnished by a governmental unit to the organization without charge..
6	Total. Add lines 1 through 5.
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons...
b	Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c	Add lines 7a and 7b..
8	Public Support (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2007	(b) 2008	(c) 2009	(d) 2010	(e) 2011	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13	Total support (Add lines 9, 10c, 11 and 12.).

Section C. Computation of Public Support Percentage

Public Support Percentage for 2011 (line 8 column (f) divided by line 13 column (f)) .........

0 %

Public support percentage from 2010 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f)) ......

0 %

Investment income percentage from 2010 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests—2011. If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .......... right arrow

33 1/3% support tests—2010. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization .... right arrow

Private Foundation If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions ..... right arrow

Schedule A (Form 990 or 990-EZ) 2011

Page 4

Part IV

Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Explanation

Schedule A (Form 990 or 990-EZ) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

OMB No. 1545-0047

2011

Name of organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II.

Special Rules

For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), and received from any one contributor, during the year, a contribution of the
greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For a section 501(c)(7), (8), or (10) organization filing Form 990, or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 for use exclusively for religious, charitable,
scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and
III.

For a section 501(c)(7), (8), or (10) organization filing Form 990, or 990-EZ that received from any one contributor,
during the year, contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did
not total to more than $1,000. If this box is checked, enter here the total contributions that were received during
the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule
applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or more
during the year. ......................... Arrow Bullet

Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
Form 990-EZ or on Part I, line 2, of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 2

Name of organization West Virginia University Hospitals Inc
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Part I	Contributors (see Instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	RESTRICTED RESTRICTED RESTRICTED RESTRICTED, RESTRICTED RESTRICTED	$RESTRICTED	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II if there is a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 3

Name of organization West Virginia University Hospitals Inc
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)
Part II	Noncash Property (see Instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions).	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions).	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions).	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions).	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions).	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (see instructions).	(d) Date received
		$
Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Page 4

Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Name of organization
West Virginia University Hospitals Inc

Employer identification number

55-0643304

Part III

Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet

$
Use duplicate copies of Part III if additional space is needed

(a) No.
from
Part I

(b)
Purpose of gift

(d)
Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b)
Purpose of gift

(d)
Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b)
Purpose of gift

(d)
Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a) No.
from
Part I

(b)
Purpose of gift

(d)
Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990, 990-EZ, or 990-PF) (2011)

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet

Complete if the organization is described below.
SchCMd Bullet

Attach to Form 990 or Form 990-EZ. SchCMd Bullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public
Inspection

If the organization answered “Yes” to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered “Yes” to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes” to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, line 35c (Proxy Tax), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV.

Political expenditures .................................... SchCMd Bullet

Volunteer hours ........................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ......... SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ...... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............

Yes No

Was a correction made? .........................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c) except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ................................... SchCMd Bullet

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b.. SchCMd Bullet

Did the filing organization file Form 1120-POL for this year? ..........................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.

For Privacy Act and Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2011

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......
b	Total lobbying expenditures to influence a legislative body (direct lobbying) .......
c	Total lobbying expenditures (add lines 1a and 1b) ...................
d	Other exempt purpose expenditures ........................
e	Total exempt purpose expenditures (add lines 1c and 1d) ...............
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ......................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2008	(b) 2009	(c) 2010	(d) 2011	(e) Total

2a	Lobbying non-taxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2011

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each “Yes” response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? .........................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....

Yes

Media advertisements? ....................................

Mailings to members, legislators, or the public? .........................

Publications, or published or broadcast statements? .......................

Grants to other organizations for lobbying purposes? .......................

Direct contact with legislators, their staffs, government officials, or a legislative body? ........

Yes

1,639

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......

Other activities? ..........................

Yes

81,422

Total. Add lines 1c through 1i ...............................

83,061

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 .................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ................

Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2 are answered “No” OR (b) Part III-A, line 3 is answered “Yes”.

Dues, assessments and similar amounts from members .....................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).

Current year .........................................

Carryover from last year ....................................

Total ...........................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................

Taxable amount of lobbying and political expenditures (see instructions) ..............

Part IV

Supplemental Information

Complete this part to provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, Part II-A; line 5; and Part ll-B, line 1.
Also, complete this part for any additional information.

Identifier	Return Reference	Explanation
II-B	1g	The President CEO of WVU Hospitals, as part of his duties, monitors legislation that may potentially affect WVUH and voices his support or concerns regarding that legislation to legislators either in person, by phone, or by mail. It is estimated that during 2011 the CEO spent 6 hours of time lobbying.
II-B	1i	Per estimates provided by the American Hospital Association, 24.6 of the 2011 dues were to allocated to lobbying expense this totals 16,574. The WV Hospital Association estimates that during 2011, 14.83 of the dues paid should be allocated to lobbying expense this total is 34,748. Fees paid to a public relations company during 2011 that should be allocated to lobbying totaled 30,100.

Schedule C (Form 990 or 990EZ) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public Inspection

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .......
2	Aggregate contributions to (during year) ...
3	Aggregate grants from (during year) ...
4	Aggregate value at end of year .......

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................

Yes No

In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.

If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:

(i)

Revenues included in Form 990, Part VIII, line 1 ........................ SchDMd Bullet

(ii)

Assets included in Form 990, Part X .............................. SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958), relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Cat. No. 52283D

Schedule D (Form 990) 2011

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIV and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If “Yes,” explain the arrangement in Part XIV.

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current Year	(b)Prior Year	(c)Two Years Back	(d)Three Years Back	(e)Four Years Back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses ...
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the year end balance (line 1g) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIV the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. See Form 990, Part X, line 10.

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	1,063,073		1,063,073
b	Buildings ................	165,343,176	78,668,862	86,674,314
c	Leasehold improvements ............	2,773,690	605,334	2,168,356
d	Equipment ................	272,057,127	167,753,475	104,303,652
e	Other .................	85,005,907	65,348,685	19,657,222
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				213,866,617

Schedule D (Form 990) 2011

Page 3

Part VII

InvestmentsOther Securities. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other (A) Alternative Investments	126,477,000	F








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	126,477,000

Part VIII

InvestmentsProgram Related. See Form 990, Part X, line 13.

(a) Description of investment type		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. See Form 990, Part X, line 25.

1.(a) Description of Liability		(b) Book value
Federal Income Taxes
Self Insured Liability		24,181,663
Deferred Compensation Plan		967,671
Derivative Financial Instruments		14,746,206
Due to Related Organizations - Current		834,203
Due to Related Organizations - Accrued		93,229




Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		40,822,972
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).

Schedule D (Form 990) 2011

Page 4

Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1	Total revenue (Form 990, Part VIII, column (A), line 12) ....................	1	650,850,629
2	Total expenses (Form 990, Part IX, column (A), line 25) .....................	2	612,523,691
3	Excess or (deficit) for the year. Subtract line 2 from line 1 .............	3	38,326,938
4	Net unrealized gains (losses) on investments ..........................	4	-21,816,191
5	Donated services and use of facilities .............................	5
6	Investment expenses ...................................	6
7	Prior period adjustments ..................................	7
8	Other (Describe in Part XIV.) .................................	8	-6,429,549
9	Total adjustments (net). Add lines 4 through 8 .........................	9	-28,245,740
10	Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 .........	10	10,081,198

Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1	Total revenue, gains, and other support per audited financial statements .......			1	664,206,911
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a	15,999,958
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIV.) ............	2d	1,321,160
e	Add lines 2a through 2d .....................			2e	17,321,118
3	Subtract line 2e from line 1.....................			3	646,885,793
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a	3,381,588
b	Other (Describe in Part XIV.) ...........	4b	583,248
c	Add lines 4a and 4b.......................			4c	3,964,836
5	Total Revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	650,850,629

Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1	Total expenses and losses per audited financial statements .............			1	615,831,665
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIV.) ............	2d	6,689,562
e	Add lines 2a through 2d......................			2e	6,689,562
3	Subtract line 2e from line 1.....................			3	609,142,103
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a	3,381,588
b	Other (Describe in Part XIV.) ............	4b
c	Add lines 4a and 4b.......................			4c	3,381,588
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	612,523,691

Part XIV

Supplemental Information

Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.

Identifier	Return Reference	Explanation
X	2	The annual audit and financial statements of WVUH are prepared on a consolidated basis as a member of the WV United Health System. The System accounts for uncertainty in income taxes using a recognition threshold of more-likely-than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. There were no tax uncertainties that met the recognition threshold in 2011.
XI	8	The amount reported on Line 8 consists of 1,278,487 related organziation transfers and 7,708,036 obligation to the West Virginia University School of Medicine under the Joint Operating Agreement discussed on Schedule O.
XII	2d	The amount reported on line 2d consists of 766,915 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes, and 1,212 of revenue from a federated campaign that is posted as an offset in an expense account,
XII	2d	reimbursement from WVU Foundation for renovation and improvement expense reported as contribution revenue of 6,771, Loss on refinancing of debt not included as revenue on the 990 562,230 and a rounding adjustment of 2 due to financial statements being presented with truncated numbers.
XII	4b	The amount reported on line 4b consists of Contributions received totaling 583,248 that were posted to the balance sheet as donated capital.
XIII	2d	The amount reported on line 2d consists of Unrealized gains 5,923,863 and 1,212 reported on the financial statements in expenses and reclassified to income for Form 990 presentation, and 766,915 expenses related to rental income that had to be reclassified to the Revenue section of the 990 for presentation purposes and 4 rounding adjustment.

Schedule D (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

SCHEDULE H (Form 990)

Department of the Treasury
Internal Revenue Service

Hospitals

Complete if the organization answered "Yes" to Form 990, Part IV, question 20.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public Inspection

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Part I

Charity Care and Certain Other Community Benefits at Cost

Yes

Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a....

Yes

If "Yes," was it a written policy? .......................

Yes

If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.

Applied uniformly to all hospital facilities Applied uniformly to most hospital facilities Generally tailored to individual hospital facilities

Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.

Did the organization use Federal Poverty Guidelines (FPG) to determine eligibility for providing free care?

If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:

Yes

100% 150% 200% Other

Did the organization use FPG to determine eligibility for providing discounted care? If "Yes," indicate which of the

following was the family income limit for eligibility for discounted care: ............

200% 250% 300% 350% 400% Other

If the organization did not use FPG to determine eligibility, describe in Part VI the income based criteria for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, to determine eligibility for free or discounted care.

Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? ..............

Yes

Did the organization budget amounts for free or discounted care provided under its financial assistance policy during the tax year? ............................

Yes

If "Yes," did the organization's financial assistance expenses exceed the budgeted amount?......

Yes

If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care?...............

Did the organization prepare a community benefit report during the tax year?...........

Yes

If "Yes," did the organization make it available to the public? ...............

Yes

Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.

Financial Assistance and Certain Other Community Benefits at Cost

	(b) Persons served (optional)	(c) Total community benefit expense	(d) Direct offsetting revenue	(e) Net community benefit expense	(f) Percent of total expense
a Financial Assistance at cost (from Worksheet 1) ..	10,325	15,896,693		15,896,693	2.760 %
b Medicaid (from Worksheet 3, column a) .....	110,172	155,297,099	132,229,019	23,068,080	4.000 %
c Costs of other means-tested government programs (from Worksheet 3, column b) .		2,358,293	2,244,863	113,430	0.020 %
dTotal Financial Assistance and Means-Tested Government Programs .....	120,497	173,552,085	134,473,882	39,078,203	6.780 %
Other Benefits e Community health improvement services and community benefit operations (from (Worksheet 4) ....		228,176	12,150	216,026	0.040 %
f Health professions education (from Worksheet 5) ..		25,735,454	11,417,647	14,317,807	2.480 %
g Subsidized health services (from Worksheet 6) ..
h Research (from Worksheet 7)
i Cash and in-kind contributions for community benefit (from Worksheet 8) ....		3,435,368		3,435,368	0.600 %
jTotal Other Benefits ...		29,398,998	11,429,797	17,969,201	3.120 %
kTotal. Add lines 7d and 7j. ..	120,497	202,951,083	145,903,679	57,047,404	9.900 %

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2011

Schedule H (Form 990) 2011

Page

Part II

Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.

		(c) Total community building expense	(d) Direct offsetting revenue	(e) Net community building expense
1	Physical improvements and housing	5,167		5,167
2	Economic development
3	Community support	11,905		11,905
4	Environmental improvements
5	Leadership development and training for community members
6	Coalition building
7	Community health improvement advocacy	26,000		26,000
8	Workforce development	2,845		2,845
9	Other	1,240	6,800	-5,560
10	Total	47,157	6,800	40,357

Part III

Bad Debt, Medicare, & Collection Practices

Section A. Bad Debt Expense

Yes

Did the organization report bad debt expense in accordance with Heathcare Financial Management Association Statement No. 15? ..........................

Yes

Enter the amount of the organization's bad debt expense........

13,656,653

Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy .....

1,013,325

Provide in Part VI the text of the footnote to the organization's financial statements that describes bad debt expense. In addition, describe the costing methodology used in determining the amounts reported on lines 2 and 3, and rationale for including a portion of bad debt amounts as community benefit.

Section B. Medicare

Enter total revenue received from Medicare (including DSH and IME).....

167,480,478

Enter Medicare allowable costs of care relating to payments on line 5.....

172,984,417

Subtract line 6 from line 5. This is the surplus or (shortfall)........

-5,503,939

Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:

Cost accounting system Cost to charge ratio Other

Section C. Collection Practices

Did the organization have a written debt collection policy during the tax year? ..........

Yes

If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI.......................

Part IV

Management Companies and Joint Ventures

(see instructions)

(a) Name of entity	(b) Description of primary activity of entity	(c) Organization's profit % or stock ownership %	(d) Officers, directors, trustees, or key employees' profit % or stock ownership%	(e) Physicians' profit % or stock ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13

Schedule H (Form 990) 2011

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Part VFacility Information

Section A. Hospital Facilities (list in order of size from largest to smallest) How many hospital facilities did the organization operate during the tax year?1 Name and address		Other (Describe)
1	West Virginia University Hospitals 1 Medical Center Drive Morgantown,WV26506	X	X	X	X	X

Schedule H (Form 990) 2011

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Part VFacility Information (continued)

Section B. Facility Policies and Practices.

(Complete a separate Section B for each of the hospital facilities listed in Part V, Section A)

Chestnut Ridge Center

Name of Hospital Facility:

Line Number of Hospital Facility (from Schedule H, Part V, Section A):1

				Yes	No
Community Health Needs Assessment (Lines 1 through 7 are optional for 2011)
1	During the tax year or any prior tax year, did the hospital facility conduct a community health needs assessment (“Needs Assessment”)? If “No,” skip to question 8. .....................		1
	If “Yes,” indicate what the Needs Assessment describes (check all that apply):
	a	A definition of the community served by the hospital facility
	b	Demographics of the community
	c	Existing health care facilities and resources within the community that are available to respond to the health needs of the community
	d	How data was obtained
	e	The health needs of the community
	f	Primary and chronic disease needs and other health issues of uninsured persons, low-income persons, and minority groups
	g	The process for identifying and prioritizing community health needs and services to meet the community health needs
	h	The process for consulting with persons representing the community’s interests
	i	Information gaps that limit the hospital facility’s ability to assess the community’s health needs
	j	Other (describe in Part VI)
2	Indicate the tax year the hospital facility last conducted a Needs Assessment: 20
3	In conducting its most recent Needs Assessment, did the hospital facility take into account input from persons who represent the community served by the hospital facility? If “Yes,” describe in Part VI how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted.		3
4	Was the hospital facility’s Needs Assessment conducted with one or more other hospital facilities? If “Yes,” list the other hospital facilities in Part VI............................		4
5	Did the hospital facility make its Needs Assessment widely available to the public? ...........		5
	If “Yes,” indicate how the Needs Assessment was made widely available (check all that apply):
	a	Hospital facility’s website
	b	Available upon request from the hospital facility
	c	Other (describe in Part VI)
6	If the hospital facility addressed needs identified in its most recently conducted Needs Assessment, indicate how (check all that apply):
	a	Adoption of an implementation strategy to address the health needs of the hospital facility’s community
	b	Execution of the implementation strategy
	c	Participation in the development of a community-wide community benefit plan
	d	Participation in the execution of a community-wide community benefit plan
	e	Inclusion of a community benefit section in operational plans
	f	Adoption of a budget for provision of services that address the needs identified in the Needs Assessment
	g	Prioritization of health needs in the community
	h	Prioritization of services that the hospital facility will undertake to meet health needs in its community
	i	Other (describe in Part VI)
7	Did the hospital facility address all of the needs identified in its most recently conducted Needs Assessment? If “No,” explain in Part VI which needs it has not addressed and the reasons why it has not addressed such needs. ....		7
Financial Assistance Policy
	Did the hospital facility have in place during the tax year a written financial assistance policy that:
8	Explained eligibility criteria for financial assistance, and whether such assistance includes free or discounted care?		8
9	Used federal poverty guidelines (FPG) to determine eligibility for providing free care?...........		9
	If "Yes," indicate the FPG family income limit for eligibility for free care: % If "No," explain in Part VI the criteria the hospital facility used.

Schedule H (Form 990) 2011

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Part VFacility Information (continued)

				Yes	No
10	Used FPG to determine eligibility for providing discounted care?.................		10
	If “Yes,” indicate the FPG family income limit for eligibility for discounted care: % If "No," explain in Part VI the criteria the hospital facility used.
11	Explained the basis for calculating amounts charged to patients?.................		11
	If “Yes,” indicate the factors used in determining such amounts (check all that apply):
	a	Income level
	b	Asset level
	c	Medical indigency
	d	Insurance status
	e	Uninsured discount
	f	Medicaid/Medicare
	g	State regulation
	h	Other (describe in Part VI)
12	Explained the method for applying for financial assistance?...................		12
13	Included measures to publicize the policy within the community served by the hospital facility?.......		13
	If “Yes,” indicate how the hospital facility publicized the policy (check all that apply):
	a	The policy was posted on the hospital facility’s web site
	b	The policy was attached to all billing invoices
	c	The policy was posted in the hospital facility’s emergency rooms or waiting rooms
	d	The policy was posted in the hospital facility’s admissions offices
	e	The policy was provided, in writing, to patients upon admission to the hospital facility
	f	The policy was available upon request
	g	Other (describe in Part VI)
Billing and Collections
14	Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained actions the hospital facility may take upon non-payment?.......		14
15	Check all of the following collection actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the patient’s eligibility under the facility’s FAP:
	a	Reporting to credit agency
	b	Lawsuits
	c	Liens on residences
	d	Body attachments
	e	Other similar actions (describe in Part VI)
16	Did the hospital facility or an authorized third party perform any of the following actions during the tax year before making reasonable efforts to determine the patient’s eligibility under the facility’s FAP?..........		16
	If “Yes,” check all actions in which the hospital facility or a third party engaged:
	a	Reporting to credit agency
	b	Lawsuits
	c	Liens on residences
	d	Body attachments
	e	Other similar actions (describe in Part VI)
17	Indicate which efforts the hospital facility made before initiating any of the actions checked in line 16 (check all that apply):
	a	Notified patients of the financial assistance policy upon admission
	b	Notified patients of the financial assistance policy prior to discharge
	c	Notified patients of the financial assistance policy in communications with the patients regarding the patients’ bills
	d	Documented its determination of whether patients were eligible for financial assistance under the hospital facility’s financial assistance policy
	e	Other (describe in Part VI)

Schedule H (Form 990) 2011

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Part VFacility Information (continued)

Policy Relating to Emergency Medical Care
				Yes	No
18	Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that requires the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?..........		18
	If “No,” indicate why:
	a	The hospital facility did not provide care for any emergency medical conditions
	b	The hospital facility’s policy was not in writing
	c	The hospital facility limited who was eligible to receive care for emergency medical conditions (describe in Part VI)
	d	Other (describe in Part VI)
Individuals Eligible for Financial Assistance
19	Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
	a	The hospital facility used its lowest negotiated commercial insurance rate when calculating the maximum amounts that can be charged
	b	The hospital facility used the average of it's three lowest negotiated commercial insurance rates when calculating the maximum amounts that can be charged
	c	The hospital facility used the Medicare rates when calculating the maximum amounts that can be charged
	d	Other (describe in Part VI)
20	Did the hospital facility charge any of its patients who were eligible for assistance under the hospital facility’s financial assistance policy, and to whom the hospital facility provided emergency or other medically necessary services, more than the amounts generally billed to individuals who had insurance covering such care?.........		20
	If “Yes,” explain in Part VI.
21	Did the hospital facility charge any of its FAP-eligible patients an amount equal to the gross charge for any services provided to that patient?...............................		21
	If “Yes,” explain in Part VI.

Schedule H (Form 990) 2011

Page

Part VFacility Information (continued)

Section B. Facility Policies and Practices.

(Complete a separate Section B for each of the hospital facilities listed in Part V, Section A)

Cheat Lake Physicians

Name of Hospital Facility:

Line Number of Hospital Facility (from Schedule H, Part V, Section A):2

				Yes	No
Community Health Needs Assessment (Lines 1 through 7 are optional for 2011)
1	During the tax year or any prior tax year, did the hospital facility conduct a community health needs assessment (“Needs Assessment”)? If “No,” skip to question 8. .....................		1
	If “Yes,” indicate what the Needs Assessment describes (check all that apply):
	a	A definition of the community served by the hospital facility
	b	Demographics of the community
	c	Existing health care facilities and resources within the community that are available to respond to the health needs of the community
	d	How data was obtained
	e	The health needs of the community
	f	Primary and chronic disease needs and other health issues of uninsured persons, low-income persons, and minority groups
	g	The process for identifying and prioritizing community health needs and services to meet the community health needs
	h	The process for consulting with persons representing the community’s interests
	i	Information gaps that limit the hospital facility’s ability to assess the community’s health needs
	j	Other (describe in Part VI)
2	Indicate the tax year the hospital facility last conducted a Needs Assessment: 20
3	In conducting its most recent Needs Assessment, did the hospital facility take into account input from persons who represent the community served by the hospital facility? If “Yes,” describe in Part VI how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted.		3
4	Was the hospital facility’s Needs Assessment conducted with one or more other hospital facilities? If “Yes,” list the other hospital facilities in Part VI............................		4
5	Did the hospital facility make its Needs Assessment widely available to the public? ...........		5
	If “Yes,” indicate how the Needs Assessment was made widely available (check all that apply):
	a	Hospital facility’s website
	b	Available upon request from the hospital facility
	c	Other (describe in Part VI)
6	If the hospital facility addressed needs identified in its most recently conducted Needs Assessment, indicate how (check all that apply):
	a	Adoption of an implementation strategy to address the health needs of the hospital facility’s community
	b	Execution of the implementation strategy
	c	Participation in the development of a community-wide community benefit plan
	d	Participation in the execution of a community-wide community benefit plan
	e	Inclusion of a community benefit section in operational plans
	f	Adoption of a budget for provision of services that address the needs identified in the Needs Assessment
	g	Prioritization of health needs in the community
	h	Prioritization of services that the hospital facility will undertake to meet health needs in its community
	i	Other (describe in Part VI)
7	Did the hospital facility address all of the needs identified in its most recently conducted Needs Assessment? If “No,” explain in Part VI which needs it has not addressed and the reasons why it has not addressed such needs. ....		7
Financial Assistance Policy
	Did the hospital facility have in place during the tax year a written financial assistance policy that:
8	Explained eligibility criteria for financial assistance, and whether such assistance includes free or discounted care?		8
9	Used federal poverty guidelines (FPG) to determine eligibility for providing free care?...........		9
	If "Yes," indicate the FPG family income limit for eligibility for free care: % If "No," explain in Part VI the criteria the hospital facility used.

Schedule H (Form 990) 2011

Page

Part VFacility Information (continued)

				Yes	No
10	Used FPG to determine eligibility for providing discounted care?.................		10
	If “Yes,” indicate the FPG family income limit for eligibility for discounted care: % If "No," explain in Part VI the criteria the hospital facility used.
11	Explained the basis for calculating amounts charged to patients?.................		11
	If “Yes,” indicate the factors used in determining such amounts (check all that apply):
	a	Income level
	b	Asset level
	c	Medical indigency
	d	Insurance status
	e	Uninsured discount
	f	Medicaid/Medicare
	g	State regulation
	h	Other (describe in Part VI)
12	Explained the method for applying for financial assistance?...................		12
13	Included measures to publicize the policy within the community served by the hospital facility?.......		13
	If “Yes,” indicate how the hospital facility publicized the policy (check all that apply):
	a	The policy was posted on the hospital facility’s web site
	b	The policy was attached to all billing invoices
	c	The policy was posted in the hospital facility’s emergency rooms or waiting rooms
	d	The policy was posted in the hospital facility’s admissions offices
	e	The policy was provided, in writing, to patients upon admission to the hospital facility
	f	The policy was available upon request
	g	Other (describe in Part VI)
Billing and Collections
14	Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained actions the hospital facility may take upon non-payment?.......		14
15	Check all of the following collection actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the patient’s eligibility under the facility’s FAP:
	a	Reporting to credit agency
	b	Lawsuits
	c	Liens on residences
	d	Body attachments
	e	Other similar actions (describe in Part VI)
16	Did the hospital facility or an authorized third party perform any of the following actions during the tax year before making reasonable efforts to determine the patient’s eligibility under the facility’s FAP?..........		16
	If “Yes,” check all actions in which the hospital facility or a third party engaged:
	a	Reporting to credit agency
	b	Lawsuits
	c	Liens on residences
	d	Body attachments
	e	Other similar actions (describe in Part VI)
17	Indicate which efforts the hospital facility made before initiating any of the actions checked in line 16 (check all that apply):
	a	Notified patients of the financial assistance policy upon admission
	b	Notified patients of the financial assistance policy prior to discharge
	c	Notified patients of the financial assistance policy in communications with the patients regarding the patients’ bills
	d	Documented its determination of whether patients were eligible for financial assistance under the hospital facility’s financial assistance policy
	e	Other (describe in Part VI)

Schedule H (Form 990) 2011

Page

Part VFacility Information (continued)

Policy Relating to Emergency Medical Care
				Yes	No
18	Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that requires the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?..........		18
	If “No,” indicate why:
	a	The hospital facility did not provide care for any emergency medical conditions
	b	The hospital facility’s policy was not in writing
	c	The hospital facility limited who was eligible to receive care for emergency medical conditions (describe in Part VI)
	d	Other (describe in Part VI)
Individuals Eligible for Financial Assistance
19	Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
	a	The hospital facility used its lowest negotiated commercial insurance rate when calculating the maximum amounts that can be charged
	b	The hospital facility used the average of it's three lowest negotiated commercial insurance rates when calculating the maximum amounts that can be charged
	c	The hospital facility used the Medicare rates when calculating the maximum amounts that can be charged
	d	Other (describe in Part VI)
20	Did the hospital facility charge any of its patients who were eligible for assistance under the hospital facility’s financial assistance policy, and to whom the hospital facility provided emergency or other medically necessary services, more than the amounts generally billed to individuals who had insurance covering such care?.........		20
	If “Yes,” explain in Part VI.
21	Did the hospital facility charge any of its FAP-eligible patients an amount equal to the gross charge for any services provided to that patient?...............................		21
	If “Yes,” explain in Part VI.

Schedule H (Form 990) 2011

Page

Part VFacility Information (continued)

Section C. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility (list in order of size, from largest to smallest) How many non-hospital health care facilities did the organization operate during the tax year?2
Name and address		Type of Facility (describe)
1	Chestnut Ridge Center 930 Chestnut Ridge Road Morgantown,WV26505	0
2	Cheat Lake Physicians 608 Cheat Road Morgantown,WV26508	Behavioral Health Facility
3
4
5
6
7
8
9
10

Schedule H (Form 990) 2011

Page

Part VI

Supplemental Information

Complete this part to provide the following information.

1	Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II; Part III, lines 4, 8, and 9b; and Part V, Section B, lines 1j, 3, 4, 5c, 6i, 7, 9, 10, 11h, 13g, 15e, 16e, 17e, 18d, 19d, 20, and 21.
2	Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any needs assessments reported in Part V, Section B.
3	Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4	Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5	Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6	Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7	State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.

Identifier	ReturnReference	Explanation
Part I line 3c		WVU Hospital WVUH uses 200 Federal Poverty Guideline FPG to determine free care eligibilty. However, WVUH does not offer discounted care to individuals who fail the 200 FPG test.
Part I line 6a		WVUH posts a summary of monies spent on community health improvements on our website at www.wvuhealthcare.com under WVU Hospitals information on the About WVU Healthcare page.
Part I line 7		Total community benefit expense for 2011 is 202,951,083 and is 35.18 of total net expenses. To calculate net expense, bad debt of 35,675,688 was deducted from total expenses of 612,523,691 as shown in Part IX line 25 of the core Form 990, for a net expense of 576,848,003.
Part I line 7		Part I, LIne 7 - Worksheet 2 from the IRS Schedule H instructions was used to derive the Cost-to-Charge ratio, which was used to calculate Charity Care, Unreimbursed Medicaid and other means-tested government programs at cost. To calculate the Medicare allowable cost shown in Part III question 8 we used the allowable costs from the Medicare Cost report.
Part II		Physical improvements and housing - WVUH employees spend a weekday afternoon - on work time - volunteering at a social service agency to do repairs and maintenance on homes for residents of Monongalia County.
Part II		Community Support - WVUH participates in the Brain Under Construction Zone program, which is a program that helps ensure that all children are ready physically, mentally, developmentally, emotionally and socially for kindergarten. The director of our risk management and safety department participates in the following activities related to disaster preparedness above and beyond what is required by the WVHA WV Hospital Association Region 6/7 Healthcare Threat Preparedness Coordinator,
Part II		WV Hospital Association Region 6/7 Committee member, Monongalia County Local Emergency Planning Committee member, and Harrison County Local Emergency Planning Committee member.
Part II		Community Health Improvement Advocacy - WVUH has a unique partnership with Morgantown Board of Park and Recreation Commissioners BOPARC. The partnership promotes healthy living and enhances the quality of life in the area. Some 2011 projects include Dorseys Knob Playground which WVUH is helping to fund.
Part II		The playground will be erected in 2012. Movies on the Mon - WVUH supports these free outdoor movies, which are held at a local park on most Fridays each summer. Camp Sponsor - WVUH sponsors BOPARC camps that promote physical activity to area kids. WVUH healthcare professionals are often guest speakers.
Part II		Workforce Development The Human Resources department of WVUH goes to local colleges and does mock interviews with students to prepare them for job interviews in their field of study.
Part III line 4		Bad Debt Expense at cost was calculated by multiplying bad debt expense of 35,675,688 by our cost to charge ratio of 38.28 derived from Worksheet 2 in the IRS Schedule H instructions for a total of 13,656,653. Part III, Line 3 - Estimated bad debt attributable to patients eligible for charity care was calculated by running a report within our patient revenue software of all bad debt account balances greater than 50,000. The total of that report was 2,647,139 which we then multiplied by our
Part III line 4		cost to charge ratio of 38.28 for a total of 1,013,325. We feel that at a minimum the estimated bad debt attributable to patients eligible for charity care of 1,013,325 should be considered community benefit due to the fact that anyone with outstanding balances of 50,000 or greater usually qualifies as catastrophic if the patient completes the application process.
Part III line 4		In our charity care policy, we define catastrophic care as any illness or injury that will likely require continuous or frequent treatment for more than one year.
Part III line 4		WVUH footnote for Accounts Receivable Patients states Accounts receivable, patients are reported at net realizable value. Accounts are written off when they are determined to be uncollectable based upon managements assessment of individual accounts. The allowance for doubtful collections is estimated based upon a periodic review of the accounts receivable aging, payor classification, and application of historical write-off percentages.
Part III line 4		WVUH grants credit without collateral to its patients, most of whom are local residents and are insured under third-party payor agreements, primarily with Medicare, Medicaid, and various commercial insurance companies. WVUH maintains allowances for potential credit losses and such losses have historically been within managements expectation.
Part III line 8		The amount reported in Part III Line 6 172,984,417 was calculated using the total Medicare allowable cost from the Medicare cost report, less Medicare reimbursement of direct GME.
Part III line 8		WVUHs shortfall, 5,503,939, of Medicare program reimbursement should be considered a community benefit because we are relieving a government burden by providing care in excess of our costs to these patients. WVUH has the only Level 1 Trauma Center in the area, and we serve an aging population that relies on WVUH to provide the most state-of-the-art care available in the area.
Part III line 9b		WVUH does have a debt collection policy. The policy does not yet address collection practices to be followed for patients who are known to qualify for charity care or financial assistance.
Part V		Line 10 - WVUH does not offer discounted care to individuals who fail the 200 FPG test for charity care. Self-Pay patients with no third party coverage may be eligible for a 20 self-pay discount if they meet certain requirements defined in our financial assistance policy.
Part V		Line 13g - WVUH also has brochures available at all registration areas explaining our financial assistance policy.
Part V		Line 19d - Patients who have no third party coverage uninsured or uninsurable may be eligible for a 20 self pay discount if they meet certain requirements. All patient charges are based on state regulated rates.
Part V		Line 21 - All patients are charged an amount equal to gross charges regardless of payment method.
Part VI Line 2		The Planning and Marketing Department of WVUH engaged Lifton Associates, LLC to prepare a community health needs assessment, undertaken jointly with Monongalia General Hospital, during the summer and fall of 2010. The report was issued in January 2011, WVUH posted the report on our website www.wvuhealthcare.com and shared it with community leaders along with the Monongalia County Health Department. The 2011 report calls for a broad based committee to be formed.
Part VI Line 2		The committee is meeting, and WVUH is participating. As a result of the assessment, our community action plan includes working with a group of leaders in the community to prioritize health issues and implement strategies to address those issues. Impacting diabetes and obesity is the focus of that group. WVUH has dozens of programs focused on these issues and that group will be looking into expanding or emphasizing these programs.
Part VI Line 2		WVUH Planning and Marketing tracks needs throughout the year to determine if changes in the community warrant an immediate reaction from WVUH. The 2011 report issued by Lifton Associates, LLC notes some specialty care needs - we continue to work on recruiting and expanding our facilities to meet those needs. It is a large part of our current plan.
Part VI Line 2		WVUH considers several components in determining the health services needs of the communities it serves. The Primary Service Area PSA for WVUH includes Monongalia County, WV, Marion County, WV, Taylor County, WV and Preston County, WV. WVUH utilizes various resources to determine community needs including outside consultants, collaboration with various departments, and statistical measures including physician-to-population ratios
Part VI Line 2		from the American Medical Association and the U.S. Census Bureau, physician availability in the entire service area, and general health risks for our community from clinical diagnosis information gathered by the West Virginia Health Care Authority and Thomson Reuters Market Planner Plus.
Part VI Line 2		Once all the data is gathered to determine where residents of West Virginia are going for care, and what types of services they are receiving, an assessment can then be made based on physician distribution and population estimates to determine where WVUH could deploy physicians and services to better care for residents of our Primary Service Area and other surrounding areas.
Part VI Line 2		Furthermore, in accordance with the mission and values of WVUH, it is important to mention that this information is compiled to be a guide to help provide a quality health care system, including tertiary services, to the citizens of West Virginia and the surrounding area. Equally important, WVUH is committed by law and philosophy to be the primary clinical site for the education and research programs of the West Virginia University Health Sciences Center. Per Board of Directors action 12-14-01
Part VI Line 3		WVUH employs 10 financial counselors to meet with patients and discuss eligibility to qualify for charity care. WVUH provides brochures discussing charity care and the qualifications for receiving charity care. These brochures are available at each registration area in the facility. WVUH provides financial assistance to patients who do not qualify for any state or federal programs.
Part VI Line 3		Our charity care eligibility guidelines are also listed on our website at www.wvuhealthcare.com under the Your Hospital Stay section of the Patient and Visitor page. WVUH also has contracted a third party organization to be on-site to help patients, that qualify for charity care, Medicaid, or other types of financial assistance , complete the required applications and provide the correct documentation to receive these benefits.
Part VI Line 4		WVUH serves the entire state of West Virginia and portions of the neighboring states of Maryland and Pennsylvania. WVUH considers its Primary Service Area PSA to include Monongalia County, WV, Marion County, WV, Taylor County, WV and Preston County, WV. The 2011 market share for our PSA is 41.9 with 18.23 of those patients covered by Medicaid and 7.85 uninsured. The largest non-profit competitors within our PSA include Monongalia General Hospital and Fairmont General Hospital.
Part VI Line 4		Non-Profit competitors within our overall services area, including Pennsylvania include Charleston Area Medical Center CAMC and University of Pittsburgh Medical Center. Per 2011 U.S. Census information, Monongalia County has a population of 93,794, an average household income of 47,901, and an unemployment rate of 5.0. 21.0 of residents were below the federal poverty guideline for 2011 FPG 2011. Marion Countys population is 57,713, average household income of 43,772 and unemployment of 6.5. 16.8 of Marion county residents fell below FPG 2011.
Part VI Line 4		Taylor County has a population of 14,270, average household income of 42,933, and unemployment of 6.9. 15.8 of Taylor County residents were below FPG 2011. Preston Countys population is 30,709, with an average household income of 43,982, and an unemployment rate of 6.3. 13.9 of Preston County residents fell below the Federal Poverty Guideline for 2011.
Part VI Line 4		WVUH offers a comprehensive range of healthcare, from well-child visits with a pediatrician to life-saving surgery. While our central mission is to provide state-of-the-art care to the people of West Virginia and the surrounding areas, the excellence of our services brings people from every U.S. state, and our international program serves patients from countries around the world.
Part VI Line 4		WVUH also provides support throughout the entire state of West Virginia by making sure that health care is available to all, regardless of income or health insurance by supporting important educational and social welfare activities within our immediate community and to the entire state of West Virginia and surrounding areas and by providing financial support to the health professions education programs of West Virginia University.
Part VI Line 4		In 2011 32.5 of West Virginias adult residents suffered from obesity, according to a study by the Center for Disease Control and Prevention. Obesity is defined as a body mass index BMI of 30 of greater. Obesity is a major risk factor for cardiovascular disease, certain types of cancer and Type 2 Diabetes.
Part VI Line 4		WVUH participates in many different programs that address obesity throughout West Virginia The Coronary Artery Risk Detection in Appalachian Communities CARDIAC, Healthy Hearts A Web-based Instructional Module for Children on Cardiovascular Health, Choosy Kids, Helping Educators Attack CVD Risk Factors Together HEART, The Dr. Dean Ornish Program, and the WV Healthy Lifestyles Act on Education Practices and Childhood Obesity. WVUH physicians also participate in day camps that promote healthy activities to children in our community.
Part VI Line 4		West Virginia is also faced with high rates of death due to cancer and cardiovascular disease. WVUH operates the Mary Babb Randolph Cancer Center MBRCC, this center is West Virginias premier cancer facility with a national reputation of excellence in cancer treatment, prevention and research. MBRCC is recognized by the American College of Surgeons Commission on Cancer for providing the best in cancer care.
Part VI Line 4		The WVU Heart Institute offers a comprehensive cardiac care program, using the most current diagnostic procedures to detect and evaluate mild to life-threatening heart problems. Our board-certified cardiac experts include medical and interventional cardiologists, surgeons, cardiac electro-physiologists and others who treat people with all types of heart problems-from congenital heart issues to heart attacks.
Part VI Line 4		We offer both traditional and the latest, minimally invasive interventions, followed by cardiac rehabilitation and heart disease management programs. After surgery or other procedures, we work with the primary care doctor to facilitate patient rehabilitation.
Part VI Line 5		WVUHs board of directors is a community board, with ten of the seventeen members living in or around Morgantown, WV. The seven remaining board members live outside the PSA for WVUH, but still live within our overall service area. Having members living outside our PSA allows us to be more aware of the healthcare needs in other areas of West Virginia. Fifteen of the seventeen board members are neither employees not independent contractors of WVUH, nor family members thereof.
Part VI Line 5		As a university medical center WVUH only extends medical privileges to faculty of the WVU School of Medicine. WVUH allocates available funding to capital purchases and expanding services to improve patient care, support of medical education at WVU, and research through support of the Mary Babb Randolph Cancer Center. WVUH is responsible for providing educational and clinical facilities primarily for the WVU Schools of Health, Science, Dentistry, and Medicine.
Part VI Line 5		WVUH is one of 260 hospitals in the U.S. participating in the first national pay-for-performance demonstration of its kind, designed to determine if economic incentives are effective at improving the quality of inpatient care. Many WVUH providers and students volunteer their time 822 hours of on-site care in 2011 at Milan Puskar Health Right, a community clinic which provides care at no cost to uninsured or underinsured low-income residents.
Part VI Line 5		In addition WVUH partners with the Morgantown Rotary Club each year to provide health screenings to the community, WVUH participates in Monongalia Countys Partners in Education program with local elementary schools and holds various health fairs in the community each year to promote awareness of health risks prevalent in our area.
Part VI Line 6		WVUH is a part of the WV United Health System. As a university medical center and the largest hospital of the System, WVUH plays a significant role in improving the general health care of the community. The strategic plan of the System states intent to build a regional health care delivery system in its service area, defined above, while offering a variety of options for providers who want to participate. The System maintains a demonstrated commitment to assist rural communities in preserving and improving the health care available to the patients it serves.
Part VI Line 6		System management is focused on recruitment of staff and employees to meet the growing needs of the aging population in the Systems service areas. Other hospitals in the System include United Health Center, which is more centrally located in the state, City Hospital, Inc. and Jefferson Memorial Hospital which are located in the Eastern Panhandle of West Virginia, and Camden-Clark Medical Center located to the west in Parkersburg, WV.

Schedule H (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

Schedule I
(Form 990)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990

OMB No. 1545-0047

2011

Open to Public
Inspection

Name of the organization
West Virginia University Hospitals Inc

Employer identification number
55-0643304

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed ......................... lBullet

(a) Name and address of organization or government	(b) EIN	(c) IRC Code section if applicable	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) United Way278-C Spruce St Morgantown,WV26505	55-0462065	501c3	30,430	Support
(2) WVU Foundation1 Waterfront Place Morgantown,WV26507	55-6017181	501c3	2,514,996	Support
(3) Greater Morgantown CVB709 Beechurst Ave Morgantown,WV26505	55-0658922	501c6	5,000	Support
(4) American Heart AssociationPO Box 12110 Charleston,WV25304	13-5613797	501c3	5,000	Support
(5) Morgantown Board of Parks & Recreation CommissionPO Box 590 Morgantown,WV26507		501c3	26,000	Support
(6) WV Center For Nursing1018 Kanawha Blvd East Charleston,WV25301	20-3711601	115	5,000	Support
(7) Mainstreet Morgantown210 High Street Morgantown,WV26505	31-1129585	501c3	15,000	Support

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ......................... . Bullet Image

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2011

Page 2

Part III

Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.

(a)Type of grant or assistance	(b)Number of recipients	(c)Amount of cash grant	(d)Amount of non-cash assistance	(e)Method of valuation (book, FMV, appraisal, other)	(f)Description of non-cash assistance

Part IV

Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.

Identifier	Return Reference	Explanation
I	2	WVU Hospitals provides cash contributions to various charitable organziations that support education, healthcare, or community building activities. WVUH does not monitor the use of grants after awarded.

Schedule I (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

Schedule J
(Form 990)

Department of the Treasury
Internal Revenue Service

Compensation Information

For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet

Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public Inspection

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Part I

Questions Regarding Compensation

Yes

Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....

Yes

Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:

Receive a severance payment or change-of-control payment? ...............

Yes

Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........

Yes

Participate in, or receive payment from, an equity-based compensation arrangement? ........

If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.

Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.

For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............

Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990

Cat. No. 50053T

Schedule J (Form 990) 2011

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed.

For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and column (E) for that individual.

(A) Name		(B) Breakdown of W-2 and/or 1099-MISC compensation			(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(A) Name		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(1) Bruce McClymonds	(i) (ii)	564,617	122,737	316,486	94,693	23,735	1,122,268	99,949
(2) Mary Jo Shanan	(i) (ii)	264,866	42,000	17,050	17,010	3,076	344,002	9,895
(3) Richard King	(i) (ii)	148,040 63,446	17,689 7,581	17,542 7,518	10,094 4,326	14,074 6,032	207,439 88,903
(4) Stephen Tancin	(i) (ii)	218,009	32,548	13,738	6,685	23,895	294,875	5,964
(5) Gary Murdock	(i) (ii)	221,787	26,000	27,780	15,050	22,755	313,372	25,434
(6) Melanie Davies	(i) (ii)	126,072	10,404	11,369	10,640		158,485
(7) Dorothy Oakes	(i) (ii)	223,387	26,670	24,213	15,050	15,976	305,296	20,525
(8) Charlotte Bennett	(i) (ii)	206,670	25,345	36,659	13,510	23,295	305,479	18,570
(9) Michael Hurst MD	(i) (ii)	262,371	25,421		32,377	3,410	323,579
(10) Taylor Troischt	(i) (ii)	162,153		81,959		21,014	265,126
(11) Thomas McNeely	(i) (ii)	172,952	502	3,366		19,296	196,116
(12) Christine Vaglienti	(i) (ii)	170,061	12,147	2,320		22,194	206,722
(13) Carol Woodward Game	(i) (ii)	161,833	13,261	100		23,404	198,598
(14) David Flynn	(i) (ii)	160,286	13,308	2,076		22,582	198,252

Schedule J (Form 990) 2011

Page 3

Part III

Supplemental Information

Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.

Identifier	Return Reference	Explanation
I	1a	Gross up payments are made to pay the taxes on the life insurance premiums and personal use of the company vehicle for the CEO. While there was no formal written policy in place during 2011 to govern this practice, however one has been implemented in 2012. These are included in the Form 990 compensation, and they have been approved by the Board. This amount was also included in 2011 form W-2 Box 5 as taxable compensation.
I	4b	During 2011, certain individuals reported in Part VII participated in a nonqualified retirement plan. The following is a list of those individuals, plan types and amounts.
I	1a	Bruce McClymonds - 457F vestings -7,815 CAA 94,693 received a vesting from CAA of 92,134 included in 2011 form W-2 box 5. Steve Tancin - CAA 6,685 Received a CAA Vesting of 5,964 included in 2011 form W-2 box 5.
I	1a	Gary Murdock - CAA - 15,050 received a CAA Vesting of 25,434. Charlotte Bennett - CAA 13,510, vestings of 18,570. Dorothy Oakes - CAA 15,050, vestings of 20,525. Mary Jo Shahan - CAA 17,010, vestings 9,895. Melanie Davies - CAA 10,640 from related organization. Rich King - CAA 10,094. All of the above amounts are properly reported on the form W-2 for 2011.

Schedule J (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet

Attach to Form 990. SchKMediumBullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public
Inspection

Name of the organization
West Virginia University Hospitals Inc

Employer identification number
55-0643304

Part I

Bond Issues

(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	(g) Defeased		(h) On Behalf of Issuer		(i) Pool financing
(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	Yes	No	Yes	No	Yes	No
A	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	26,260,771	2003 Series B - Refund a portion of 1993 Series Bonds		X		X		X
B	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	45,750,000	2003 Series D - Fund renovation and 1993 Series Bonds		X		X		X
C	West Virginia Hospital Finance Authority	62-1256910	956622YG3	08-29-2008	27,115,000	2008 Series D - Refund the 2005 Series B Bonds		X		X		X
D	West Virginia Hospital Finance Authority	62-1256910	956622YG3	09-17-2008	34,350,881	2008 Series E - Refund 2005 Series A Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	45,590,000	2009 Series A - Refund 2003 C Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	22,385,000	2009 Series B - Fund improvements and renovations at East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D27	12-17-2009	31,894,128	2009 Series C - Fund improvements at WVUH East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D35	03-01-2011	16,355,146	2011 Series B - Fund improvements at WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	28,520,000	2011D - Refund 1998 Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	16,345,000	2011E - Fund construction upgrades at WVUH and CHI		X		X		X

Part II

Proceeds

	A		B		C		D
	1 Amount of bonds retired . . . . . . . . . . . . .	3,950,000
2 Amount of bonds legally defeased . . . . . . . . . .
3 Total proceeds of issue . . . . . . . . . . . . .	26,260,771		45,750,000		27,115,000		34,369,757
4 Gross proceeds in reserve funds . . . . . . . .	3,453,965						3,453,965
5 Capitalized interest from proceeds . . . . . . . . . .	3,100,032		3,100,032
6 Proceeds in refunding escrows . . . . . . . . . . .
7 Issuance costs from proceeds . . . . . . . . . . .	195,743		297,348		155,265		390,793
8 Credit enhancement from proceeds . . . . . . . . . .	584,618		1,982,133		27,427
9 Working capital expenditures from proceeds . . . . . . .
10 Capital expenditures from proceeds . . . . . . . . . .	40,397,844		40,397,844		29,021,063
11 Other spent proceeds . . . . . . . . . . .	25,480,410				26,935,308		30,538,355
12 Other unspent proceeds . . . . . . . . . . .	1,831,202		1,831,202		2,390,815		15,526,743
13 Year of substantial completion . . . . . . . . . . .	1988		2006		2008		2008
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue? . . . .	X			X	X		X
15 Were the bonds issued as part of an advance refunding issue? . . . .		X		X		X
16 Has the final allocation of proceeds been made? . . . . . .	X		X		X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . .	X		X		X		X

Part III

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .		X		X		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .		X		X	X			X

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2011

Page 2

Part III

Private Business Use (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . .	X		X		X			X
b If ‘Yes’ to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? . . . . .	X		X		X
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . .	X			X		X		X
d If ‘Yes’ to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? .	X				X
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . .	0%		0%		0%		0%
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . .	0%		0%		0.00000%		0%
6 Total of lines 4 and 5 . . .. . . . . . . . .	0%		0%		0%		0%
7 Does the bond issue meet the private security or payment test? . . .		X		X		X		X
8 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2?		X		X		X		X

Part IV

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has a Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, been filed with respect to the bond issue? . . .		X		X		X
2 Is the bond issue a variable rate issue?	X			X	X
3a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X		X	X
b Name of provider . . . . . . . .	UBS				MLCS
c Term of hedge . . . . . . . .	0000000004.500000000000				0000000026.750000000000
d Was the hedge superintegrated? . . . .	X					X
e Was a hedge terminated? . . . . .		X				X
4a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . .		X		X		X
b Name of provider . . . . . .
c Term of GIC . . . . . . .
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . . .
5 Were any gross proceeds invested beyond an available temporary period? . . . . . .		X		X		X
6 Did the bond issue qualify for an exception to rebate? .		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? . . .		X		X		X

Schedule K (Form 990) 2011

Page 3

Part V

Procedures To Undertake Corrective Action

Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations? . . . . . . . . . . . . . . YesNo

Part VI

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule K (see instructions).

Identifier	Return Reference	Explanation

Schedule K (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet

Attach to Form 990. SchKMediumBullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public
Inspection

Name of the organization
West Virginia University Hospitals Inc

Employer identification number
55-0643304

Part I

Bond Issues

(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	(g) Defeased		(h) On Behalf of Issuer		(i) Pool financing
(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	Yes	No	Yes	No	Yes	No
A	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	26,260,771	2003 Series B - Refund a portion of 1993 Series Bonds		X		X		X
B	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	45,750,000	2003 Series D - Fund renovation and 1993 Series Bonds		X		X		X
C	West Virginia Hospital Finance Authority	62-1256910	956622YG3	08-29-2008	27,115,000	2008 Series D - Refund the 2005 Series B Bonds		X		X		X
D	West Virginia Hospital Finance Authority	62-1256910	956622YG3	09-17-2008	34,350,881	2008 Series E - Refund 2005 Series A Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	45,590,000	2009 Series A - Refund 2003 C Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	22,385,000	2009 Series B - Fund improvements and renovations at East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D27	12-17-2009	31,894,128	2009 Series C - Fund improvements at WVUH East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D35	03-01-2011	16,355,146	2011 Series B - Fund improvements at WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	28,520,000	2011D - Refund 1998 Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	16,345,000	2011E - Fund construction upgrades at WVUH and CHI		X		X		X

Part II

Proceeds

	A		B		C		D
	1 Amount of bonds retired . . . . . . . . . . . . .	3,950,000
2 Amount of bonds legally defeased . . . . . . . . . .
3 Total proceeds of issue . . . . . . . . . . . . .	26,260,771		45,750,000		27,115,000		34,369,757
4 Gross proceeds in reserve funds . . . . . . . .	3,453,965						3,453,965
5 Capitalized interest from proceeds . . . . . . . . . .	3,100,032		3,100,032
6 Proceeds in refunding escrows . . . . . . . . . . .
7 Issuance costs from proceeds . . . . . . . . . . .	195,743		297,348		155,265		390,793
8 Credit enhancement from proceeds . . . . . . . . . .	584,618		1,982,133		27,427
9 Working capital expenditures from proceeds . . . . . . .
10 Capital expenditures from proceeds . . . . . . . . . .	40,397,844		40,397,844		29,021,063
11 Other spent proceeds . . . . . . . . . . .	25,480,410				26,935,308		30,538,355
12 Other unspent proceeds . . . . . . . . . . .	1,831,202		1,831,202		2,390,815		15,526,743
13 Year of substantial completion . . . . . . . . . . .	1988		2006		2008		2008
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue? . . . .	X			X	X		X
15 Were the bonds issued as part of an advance refunding issue? . . . .		X		X		X
16 Has the final allocation of proceeds been made? . . . . . .	X		X		X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . .	X		X		X		X

Part III

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .		X		X		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .		X		X	X			X

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2011

Page 2

Part III

Private Business Use (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . .	X		X		X			X
b If ‘Yes’ to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? . . . . .	X		X		X
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . .	X			X		X		X
d If ‘Yes’ to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? .	X				X
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . .	0%		0%		0%		0%
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . .	0%		0%		0.00000%		0%
6 Total of lines 4 and 5 . . .. . . . . . . . .	0%		0%		0%		0%
7 Does the bond issue meet the private security or payment test? . . .		X		X		X		X
8 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2?		X		X		X		X

Part IV

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has a Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, been filed with respect to the bond issue? . . .		X		X		X
2 Is the bond issue a variable rate issue?	X			X	X
3a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X		X	X
b Name of provider . . . . . . . .	UBS				MLCS
c Term of hedge . . . . . . . .	0000000004.500000000000				0000000026.750000000000
d Was the hedge superintegrated? . . . .	X					X
e Was a hedge terminated? . . . . .		X				X
4a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . .		X		X		X
b Name of provider . . . . . .
c Term of GIC . . . . . . .
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . . .
5 Were any gross proceeds invested beyond an available temporary period? . . . . . .		X		X		X
6 Did the bond issue qualify for an exception to rebate? .		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? . . .		X		X		X

Schedule K (Form 990) 2011

Page 3

Part V

Procedures To Undertake Corrective Action

Part VI

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule K (see instructions).

Identifier	Return Reference	Explanation

Schedule K (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet

Attach to Form 990. SchKMediumBullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public
Inspection

Name of the organization
West Virginia University Hospitals Inc

Employer identification number
55-0643304

Part I

Bond Issues

(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	(g) Defeased		(h) On Behalf of Issuer		(i) Pool financing
(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	Yes	No	Yes	No	Yes	No
A	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	26,260,771	2003 Series B - Refund a portion of 1993 Series Bonds		X		X		X
B	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	45,750,000	2003 Series D - Fund renovation and 1993 Series Bonds		X		X		X
C	West Virginia Hospital Finance Authority	62-1256910	956622YG3	08-29-2008	27,115,000	2008 Series D - Refund the 2005 Series B Bonds		X		X		X
D	West Virginia Hospital Finance Authority	62-1256910	956622YG3	09-17-2008	34,350,881	2008 Series E - Refund 2005 Series A Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	45,590,000	2009 Series A - Refund 2003 C Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	22,385,000	2009 Series B - Fund improvements and renovations at East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D27	12-17-2009	31,894,128	2009 Series C - Fund improvements at WVUH East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D35	03-01-2011	16,355,146	2011 Series B - Fund improvements at WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	28,520,000	2011D - Refund 1998 Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	16,345,000	2011E - Fund construction upgrades at WVUH and CHI		X		X		X

Part II

Proceeds

	A		B		C		D
	1 Amount of bonds retired . . . . . . . . . . . . .	3,950,000
2 Amount of bonds legally defeased . . . . . . . . . .
3 Total proceeds of issue . . . . . . . . . . . . .	26,260,771		45,750,000		27,115,000		34,369,757
4 Gross proceeds in reserve funds . . . . . . . .	3,453,965						3,453,965
5 Capitalized interest from proceeds . . . . . . . . . .	3,100,032		3,100,032
6 Proceeds in refunding escrows . . . . . . . . . . .
7 Issuance costs from proceeds . . . . . . . . . . .	195,743		297,348		155,265		390,793
8 Credit enhancement from proceeds . . . . . . . . . .	584,618		1,982,133		27,427
9 Working capital expenditures from proceeds . . . . . . .
10 Capital expenditures from proceeds . . . . . . . . . .	40,397,844		40,397,844		29,021,063
11 Other spent proceeds . . . . . . . . . . .	25,480,410				26,935,308		30,538,355
12 Other unspent proceeds . . . . . . . . . . .	1,831,202		1,831,202		2,390,815		15,526,743
13 Year of substantial completion . . . . . . . . . . .	1988		2006		2008		2008
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue? . . . .	X			X	X		X
15 Were the bonds issued as part of an advance refunding issue? . . . .		X		X		X
16 Has the final allocation of proceeds been made? . . . . . .	X		X		X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . .	X		X		X		X

Part III

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .		X		X		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .		X		X	X			X

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2011

Page 2

Part III

Private Business Use (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . .	X		X		X			X
b If ‘Yes’ to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? . . . . .	X		X		X
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . .	X			X		X		X
d If ‘Yes’ to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? .	X				X
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . .	0%		0%		0%		0%
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . .	0%		0%		0.00000%		0%
6 Total of lines 4 and 5 . . .. . . . . . . . .	0%		0%		0%		0%
7 Does the bond issue meet the private security or payment test? . . .		X		X		X		X
8 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2?		X		X		X		X

Part IV

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has a Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, been filed with respect to the bond issue? . . .		X		X		X
2 Is the bond issue a variable rate issue?	X			X	X
3a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X		X	X
b Name of provider . . . . . . . .	UBS				MLCS
c Term of hedge . . . . . . . .	0000000004.500000000000				0000000026.750000000000
d Was the hedge superintegrated? . . . .	X					X
e Was a hedge terminated? . . . . .		X				X
4a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . .		X		X		X
b Name of provider . . . . . .
c Term of GIC . . . . . . .
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . . .
5 Were any gross proceeds invested beyond an available temporary period? . . . . . .		X		X		X
6 Did the bond issue qualify for an exception to rebate? .		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? . . .		X		X		X

Schedule K (Form 990) 2011

Page 3

Part V

Procedures To Undertake Corrective Action

Part VI

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule K (see instructions).

Identifier	Return Reference	Explanation

Schedule K (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet

Attach to Form 990. SchKMediumBullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public
Inspection

Name of the organization
West Virginia University Hospitals Inc

Employer identification number
55-0643304

Part I

Bond Issues

(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	(g) Defeased		(h) On Behalf of Issuer		(i) Pool financing
(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	Yes	No	Yes	No	Yes	No
A	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	26,260,771	2003 Series B - Refund a portion of 1993 Series Bonds		X		X		X
B	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	45,750,000	2003 Series D - Fund renovation and 1993 Series Bonds		X		X		X
C	West Virginia Hospital Finance Authority	62-1256910	956622YG3	08-29-2008	27,115,000	2008 Series D - Refund the 2005 Series B Bonds		X		X		X
D	West Virginia Hospital Finance Authority	62-1256910	956622YG3	09-17-2008	34,350,881	2008 Series E - Refund 2005 Series A Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	45,590,000	2009 Series A - Refund 2003 C Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	22,385,000	2009 Series B - Fund improvements and renovations at East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D27	12-17-2009	31,894,128	2009 Series C - Fund improvements at WVUH East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D35	03-01-2011	16,355,146	2011 Series B - Fund improvements at WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	28,520,000	2011D - Refund 1998 Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	16,345,000	2011E - Fund construction upgrades at WVUH and CHI		X		X		X

Part II

Proceeds

	A		B		C		D
	1 Amount of bonds retired . . . . . . . . . . . . .	3,950,000
2 Amount of bonds legally defeased . . . . . . . . . .
3 Total proceeds of issue . . . . . . . . . . . . .	26,260,771		45,750,000		27,115,000		34,369,757
4 Gross proceeds in reserve funds . . . . . . . .	3,453,965						3,453,965
5 Capitalized interest from proceeds . . . . . . . . . .	3,100,032		3,100,032
6 Proceeds in refunding escrows . . . . . . . . . . .
7 Issuance costs from proceeds . . . . . . . . . . .	195,743		297,348		155,265		390,793
8 Credit enhancement from proceeds . . . . . . . . . .	584,618		1,982,133		27,427
9 Working capital expenditures from proceeds . . . . . . .
10 Capital expenditures from proceeds . . . . . . . . . .	40,397,844		40,397,844		29,021,063
11 Other spent proceeds . . . . . . . . . . .	25,480,410				26,935,308		30,538,355
12 Other unspent proceeds . . . . . . . . . . .	1,831,202		1,831,202		2,390,815		15,526,743
13 Year of substantial completion . . . . . . . . . . .	1988		2006		2008		2008
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue? . . . .	X			X	X		X
15 Were the bonds issued as part of an advance refunding issue? . . . .		X		X		X
16 Has the final allocation of proceeds been made? . . . . . .	X		X		X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . .	X		X		X		X

Part III

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .		X		X		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .		X		X	X			X

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2011

Page 2

Part III

Private Business Use (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . .	X		X		X			X
b If ‘Yes’ to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? . . . . .	X		X		X
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . .	X			X		X		X
d If ‘Yes’ to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? .	X				X
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . .	0%		0%		0%		0%
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . .	0%		0%		0.00000%		0%
6 Total of lines 4 and 5 . . .. . . . . . . . .	0%		0%		0%		0%
7 Does the bond issue meet the private security or payment test? . . .		X		X		X		X
8 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2?		X		X		X		X

Part IV

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has a Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, been filed with respect to the bond issue? . . .		X		X		X
2 Is the bond issue a variable rate issue?	X			X	X
3a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X		X	X
b Name of provider . . . . . . . .	UBS				MLCS
c Term of hedge . . . . . . . .	0000000004.500000000000				0000000026.750000000000
d Was the hedge superintegrated? . . . .	X					X
e Was a hedge terminated? . . . . .		X				X
4a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . .		X		X		X
b Name of provider . . . . . .
c Term of GIC . . . . . . .
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . . .
5 Were any gross proceeds invested beyond an available temporary period? . . . . . .		X		X		X
6 Did the bond issue qualify for an exception to rebate? .		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? . . .		X		X		X

Schedule K (Form 990) 2011

Page 3

Part V

Procedures To Undertake Corrective Action

Part VI

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule K (see instructions).

Identifier	Return Reference	Explanation

Schedule K (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
SchKMediumBullet

Attach to Form 990. SchKMediumBullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public
Inspection

Name of the organization
West Virginia University Hospitals Inc

Employer identification number
55-0643304

Part I

Bond Issues

(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	(g) Defeased		(h) On Behalf of Issuer		(i) Pool financing
(a) Issuer Name		(b) Issuer EIN	(c) CUSIP #	(d) Date Issued	(e) Issue Price	(f) Description of Purpose	Yes	No	Yes	No	Yes	No
A	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	26,260,771	2003 Series B - Refund a portion of 1993 Series Bonds		X		X		X
B	West Virginia Hospital Finance Authority	62-1256910	956622US1	09-04-2003	45,750,000	2003 Series D - Fund renovation and 1993 Series Bonds		X		X		X
C	West Virginia Hospital Finance Authority	62-1256910	956622YG3	08-29-2008	27,115,000	2008 Series D - Refund the 2005 Series B Bonds		X		X		X
D	West Virginia Hospital Finance Authority	62-1256910	956622YG3	09-17-2008	34,350,881	2008 Series E - Refund 2005 Series A Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	45,590,000	2009 Series A - Refund 2003 C Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622YW8	02-26-2009	22,385,000	2009 Series B - Fund improvements and renovations at East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D27	12-17-2009	31,894,128	2009 Series C - Fund improvements at WVUH East Hospitals		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622D35	03-01-2011	16,355,146	2011 Series B - Fund improvements at WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	28,520,000	2011D - Refund 1998 Bonds		X		X		X
	West Virginia Hospital Finance Authority	62-1256910		06-30-2011	16,345,000	2011E - Fund construction upgrades at WVUH and CHI		X		X		X

Part II

Proceeds

	A		B		C		D
	1 Amount of bonds retired . . . . . . . . . . . . .	3,950,000
2 Amount of bonds legally defeased . . . . . . . . . .
3 Total proceeds of issue . . . . . . . . . . . . .	26,260,771		45,750,000		27,115,000		34,369,757
4 Gross proceeds in reserve funds . . . . . . . .	3,453,965						3,453,965
5 Capitalized interest from proceeds . . . . . . . . . .	3,100,032		3,100,032
6 Proceeds in refunding escrows . . . . . . . . . . .
7 Issuance costs from proceeds . . . . . . . . . . .	195,743		297,348		155,265		390,793
8 Credit enhancement from proceeds . . . . . . . . . .	584,618		1,982,133		27,427
9 Working capital expenditures from proceeds . . . . . . .
10 Capital expenditures from proceeds . . . . . . . . . .	40,397,844		40,397,844		29,021,063
11 Other spent proceeds . . . . . . . . . . .	25,480,410				26,935,308		30,538,355
12 Other unspent proceeds . . . . . . . . . . .	1,831,202		1,831,202		2,390,815		15,526,743
13 Year of substantial completion . . . . . . . . . . .	1988		2006		2008		2008
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue? . . . .	X			X	X		X
15 Were the bonds issued as part of an advance refunding issue? . . . .		X		X		X
16 Has the final allocation of proceeds been made? . . . . . .	X		X		X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? . . . . . . . . . . . . .	X		X		X		X

Part III

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? . . . . . . .		X		X		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? . . . . . . . . .		X		X	X			X

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2011

Page 2

Part III

Private Business Use (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
3a Are there any management or service contracts that may result in private business use of bond-financed property? . . . . . . . . .	X		X		X			X
b If ‘Yes’ to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property? . . . . .	X		X		X
c Are there any research agreements that may result in private business use of bond-financed property? . . . . . . .	X			X		X		X
d If ‘Yes’ to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property? .	X				X
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government . .	0%		0%		0%		0%
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government . . . . . . .	0%		0%		0.00000%		0%
6 Total of lines 4 and 5 . . .. . . . . . . . .	0%		0%		0%		0%
7 Does the bond issue meet the private security or payment test? . . .		X		X		X		X
8 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2?		X		X		X		X

Part IV

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has a Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate, been filed with respect to the bond issue? . . .		X		X		X
2 Is the bond issue a variable rate issue?	X			X	X
3a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X		X	X
b Name of provider . . . . . . . .	UBS				MLCS
c Term of hedge . . . . . . . .	0000000004.500000000000				0000000026.750000000000
d Was the hedge superintegrated? . . . .	X					X
e Was a hedge terminated? . . . . .		X				X
4a Were gross proceeds invested in a guaranteed investment contract (GIC)? . . . . . .		X		X		X
b Name of provider . . . . . .
c Term of GIC . . . . . . .
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? . . . . . .
5 Were any gross proceeds invested beyond an available temporary period? . . . . . .		X		X		X
6 Did the bond issue qualify for an exception to rebate? .		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? . . .		X		X		X

Schedule K (Form 990) 2011

Page 3

Part V

Procedures To Undertake Corrective Action

Part VI

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule K (see instructions).

Identifier	Return Reference	Explanation

Schedule K (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

NonCash Contributions

Complete if the organization answered "Yes" on Form 990, Part IV, lines 29 or 30.
Right pointing arrow large image

Attach to Form 990.

OMB No. 1545-0047

2011

Open to Public Inspection

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Part I

Types of Property

	(a) Check if applicable	(b) Number of Contributions or items contributed	(c) Noncash contribution amounts reported on Form 990, Part VIII, line 1g	(d) Method of determining noncash contribution amounts
1 Art—Works of art ....
2 Art—Historical treasures .
3 Art—Fractional interests ..
4 Books and publications ..
5 Clothing and household goods .......
6 Cars and other vehicles ..
7 Boats and planes ....
8 Intellectual property ...
9 Securities—Publicly traded .
10 Securities—Closely held stock .
11 Securities—Partnership, LLC, or trust interests ....
12 Securities—Miscellaneous ..
13 Qualified conservation contribution—Historic structures .....
14 Qualified conservation contribution—Other ...
15 Real estate—Residential .
16 Real estate—Commercial ..
17 Real estate—Other ...
18 Collectibles .....
19 Food inventory ...
20 Drugs and medical supplies .
21 Taxidermy ......
22 Historical artifacts ....
23 Scientific specimens ..
24 Archeological artifacts ...
25 Other ( Medical Equipment )	X	14	230,931	Cost
26 Other ( )
27 Other ( )
28 Other ( )

Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement ...

Yes

30a

During the year, did the organization receive by contribution any property reported in Part I, lines 1-28 that it

must hold for at least three years from the date of the initial contribution, and which is not required to be used

for exempt purposes for the entire holding period? ..................

30a

If "Yes," describe the arrangement in Part II.

Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?

32a

Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash

contributions? ............................

32a

If "Yes," describe in Part II.

If the organization did not report revenues in column (c) for a type of property for which column (a) is checked,

describe in Part II.

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 51227J

Schedule M (Form 990) 2011

Page 2

Part II

Supplemental Information. Complete this part to provide the information required by Part I, lines 30b,
32b, and 33 and whether the organization is reporting in Part I, column (b) the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information.

Identifier	Return Reference	Explanation
I	25	The number reported on line 25 represents the number of items received. 6 Patient Chairs, 2 Software donations, 1 Omnibed, 2 Vein Viewers, 1 Bronchofiber Video Scope, 1 Doernbecher Crib, and 1 Bone Density System.

Schedule M (Form 990) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.

OMB No. 1545-0047

2011

Open to Public
Inspection

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Identifier	Return Reference	Explanation
Form 990 Part VI	3	WVUH has contracted out the oversight duties of quality control, medical infomation, and medical staff affairs. The companys employees assigned to these duties by the company are licensed physicians and have the proper training and skills to perform these duties. These positions as well as the associated costs are Board approved.
Form 990 Part VI	11b	The Form 990 is prepared by the accounting department and then reviewed by the accounting manager. Upon approval, it is then reviewed by the non-profit tax manager of our independent auditing firm. Once all review notes are cleared, it is presented to the CFO. Once approved at that level, it is then reviewed by the Audit Committee. After being presented to the audit committee, it is provided to all Board members for comments before being signed and submitted to the IRS.
Form 990 Part VI	12c	Annually, all Board Members, Vice Presidents, officers, and managers are required to disclose any relationships which may give rise to a conflict of interest. The responses are then input into spreadsheet format and given to the audit committee which is responsible for the ongoing monitoring of these responses. Any identified conflicts are reviewed by the Ethics Committee, the Ethics Committee makes a recommendation related to resolution or disciplinary actions. The recommendations are then provided to the President and/or Board of WVUH to accept, adopt, or institute. Nothing of concern has been brought to the Ethics Committee for review in 2011.
Form 990 Part VI	15ab	The compensation of all executives is determined based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This data is then interpreted and provided to an independent compensation committee. The independent compensation committee then uses this data to determine a fair and reasonable compensation package. All relevant data as well as minutes from each meeting are retained.
Form 990 Part VI	19	The WV Healthcare Authority publishes the annual financial statements of WVUH in the local newspapers. All other financial and governing documents are available upon request at the WVUH Administration Office during normal business hours.
Form 990 Part VII		Melanie Davies is the VP of Corporate Compliance for WVU Healthcare, a joint venture between WVUH and WVU Medical Corporation WVUMC. In her role Melanie worked 50 hours a week with approximately 50 of her time dedicated to each entity. Michael Hurst is a member of the WVUH board of directors, he receives a salary from WVUMC for his role as a physician working approximately 40 hours a week for WVUMC.
Form 990 Part VI	4	In 2010 West Virginia University Hospitals, Inc, WVUH West Virginia University Medical Corporation d/b/a University Health Associates UHA, WV United Health System WVUHS, and WVU Board of Governors on behalf of West Virginia University and its School of Medicine WVUSM have entered into a Joint Operating Agreement in order to strengthen their support of the WVUSM and its faculty in their pursuit of educating and training the next generation of physicians and of conducting research that advances the science of medicine and its benefits to patients, the state of West Virginia, and the nation. UHA and WVUH therefore entered into a Joint Operating Agreement in order to further integrate their mission and purpose, management, clinical activities, economic and financial activities, and identities, so as to function as a single strategic and economic unit.
Form 990 Part VII	1a	WV United Health System WVUHS reimburses WVUH for a portion of Richard King and Robert Brandfass salaries and benefits as part of a shared employee agreement. WVUHS reimbursed WVUH 101,276 in 2011. The average numbers of hours per week reported for WVUH are only the hours for WVUH, average hours for WVUHS are reported on their Form 990.
Form 990 Part XI	5	The Amount shown on line 5, 28,245,740 is made up of Unrealized Loss on Investments of 21,816,191, related organization capitalization transfers of 1,278,487 and obligation to the West Virginia University School of Medicine of 7,708,036 under the Joint Operating Agreement.
Form 990		Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, WVUH, as parent company to City Hospital, Jefferson Memorial Hospital and City Hospital Foundation, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return.
Form 990		Schedule K - United Hospital Center and Camden-Clark Medical Center are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in series and each series is reported in this tax return separately. For each series identified in Schedule K, Part I, the taxpayer will reconcile the series amount reported in this tax return and the tax return filed by United Hospital Center and Camden-Clark Medical Center to the applicable 8038 filed with the IRS for each bond issuance. Each bond series is reported on the appropriate Form 990, Schedule K, only once in this matter.
Form 990		Schedule K, Part I, Line B, Column e - The 2008 Series D Bonds issue price 27,115,000, CUSIP number 956622YG3 were issued collectively with 2008 Series A Bonds issue price 46,420,000, CUSIP 956622YE8, 2008 Series B Bonds issue price 46,765,000, CUSIP number 956622YD0 and 2008 Series C Bonds issue price 60,725,000, CUSIP number 956622YF5 totaling 181,025,000 total issue price for all four reported on Form 8038 for August 29, 2008 issuance. 2008 Series A Bonds and 2008 Series B Bonds were allocated to United Health Center and will be reported on their Schedule K. 2008 Series C Bonds were refunded on December 19, 2009 by the 2009 Series C Bonds, which are reported on Schedule K 2nd Schedule K Part I, Line D, column e of this tax return.
Form 990		Schedule K, Part 1, Line C, Column e 2nd Schedule K - The 2009 C Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH and City Hospital issue price - 31,894,128 and United Hospital Center issue price - 69,402,501. The total issue price for the 2009 Series C Bonds was 101,296,629 consistent with total issue price reported on Form 8038 for December 17, 2009 issuance, CUSIP 956622D27. The consolidated portion of the 2009 Series C Bonds allocated to WVUH is reported on Schedule K 2nd Schedule, Part I, Line D of this return. The United Hospital Center allocated portion of the 2009 Series C Bonds is reported on the tax return filed by such taxpayer.
Form 990		Schedule K, Part I, Line D, Column e 2nd Schedule K - The 2011 Series B Bonds issue price 41,000,000, CUSIP number 956622D35 were issued collectively with 2011 Series A Bonds issue price 50,000,000, CUSIP 956622D35 totaling 91,000,000 total issue price for all four reported on Form 8038 for March 1, 2011 issuance. The full 2011 Series A Bonds and 24,644,854 of the 2011 Series B Bonds were allocated to Camden-Clark Medical Center and will be reported on their Schedule K.
Form 990		Schedule K, Part I, Line AB, Column e 3rd Schedule K - The 2011 Series D Bonds issue price 28,940,000 were issued collectively with 2011 Series E Bonds issue price 16,530,000 totaling 44,865,000 total issue price for both reported on Form 8038 for June 30, 2011 issuance. These bonds were issued by BBT therefore there is no CUSIP number assigned.
Form 990		Schedule K, Part III, Line 3c All columns - Prior to each bond issuance the West Virginia United Health System engages bond council to review all managment and service contracts, leases and research agreements for all hospitals involved in the issuance.
Form 990		Schedule K, Part III, Line 7 All columns - While no policy was put in place during 2011, management is in the process of working with bond council to implement a post-issuance compliance policy for the year 2012. A formal written policy and procedure has been presented to the board for approval in 2012 and will be approved before 2012 year end.
Form 990		Schedule K, Part V, The policy referenced in Part III Line 7 will include written procedures to ensure timely identification of violations of federal tax requirements and timely correction of an identified violations through use of the voluntary closing agreement program.
Form 990 Part III Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 34,351,060, Grants and allocations 0, Revenue 43,969,943 Orthopedics - provides state-of-the-art care to adults and children. Our clinical expertise, combined with cutting edge technology, enables us to provide excellent services for a wide range of orthopedic disorders and injuries. Our goal is to heal and help through surgery, medication, rehabilitation, or a combination of several therapies. Our faculty is nationally recognized and fellowship trained, but we emphasize more than surgical expertise. Along with excellent patient care, our goal is to provide excellent service to each of our patients. Every member of the orthopedics team is committed to providing friendly, efficient, and respectful care. Our services include treatment for spine and joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors.
Form 990 Part III Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 33,948,598, Grants and allocations 0, Revenue 46,002,028 Neurosurgery - WVUs Neurosurgeons provide advanced care to adults and children with disorders of the brain, carotid, and vertebral arteries pituitary gland, spine and spinal cord, cranial and spinal nerves, and autonomic nervous system. Expert treatment is given for spinal degenerative disease, herniated discs, spinal stenosis, neoplasm, and trauma. Our faculty includes skilled surgeons at the forefront of new techniques in skull-based surgery, advanced stroke care, epilepsy surgery, pediatric neurosurgery, neuro-oncology, pain, and functional disorders.
Form 990 Part III Program Service Accomplishments	Line 4d Other Activities	Program Service Expenses 210,474,868, Grants and allocations 2,637,284, Revenue 299,216,051 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Pediatrics, Cardiology, Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, and Family Medicine.
		Form 990, Part III, Line 4d Program Service Expenses 34,351,060, Grants and allocations 0, Revenue 43,969,943 Orthopedics - provides state-of-the-art care to adults and children. Our clinical expertise, combined with cutting edge technology, enables us to provide excellent services for a wide range of orthopedic disorders and injuries. Our goal is to heal and help through surgery, medication, rehabilitation, or a combination of several therapies. Our faculty is nationally recognized and fellowship trained, but we emphasize more than surgical expertise. Along with excellent patient care, our goal is to provide excellent service to each of our patients. Every member of the orthopedics team is committed to providing friendly, efficient, and respectful care. Our services include treatment for spine and joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors. Form 990, Part III, Line 4d Program Service Expenses 33,948,598, Grants and allocations 0, Revenue 46,002,028 Neurosurgery - WVUs Neurosurgeons provide advanced care to adults and children with disorders of the brain, carotid, and vertebral arteries pituitary gland, spine and spinal cord, cranial and spinal nerves, and autonomic nervous system. Expert treatment is given for spinal degenerative disease, herniated discs, spinal stenosis, neoplasm, and trauma. Our faculty includes skilled surgeons at the forefront of new techniques in skull-based surgery, advanced stroke care, epilepsy surgery, pediatric neurosurgery, neuro-oncology, pain, and functional disorders. Form 990, Part III, Line 4d Program Service Expenses 210,474,868, Grants and allocations 2,637,284, Revenue 299,216,051 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Pediatrics, Cardiology, Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, and Family Medicine. Form 990 Part VI Section A Line 3 WVUH has contracted out the oversight duties of quality control, medical infomation, and medical staff affairs. The companys employees assigned to these duties by the company are licensed physicians and have the proper training and skills to perform these duties. These positions as well as the associated costs are Board approved. Form 990 Part VI Section B Line 11b The Form 990 is prepared by the accounting department and then reviewed by the accounting manager. Upon approval, it is then reviewed by the non-profit tax manager of our independent auditing firm. Once all review notes are cleared, it is presented to the CFO. Once approved at that level, it is then reviewed by the Audit Committee. After being presented to the audit committee, it is provided to all Board members for comments before being signed and submitted to the IRS. Form 990 Part VI Section B Line 12c Annually, all Board Members, Vice Presidents, officers, and managers are required to disclose any relationships which may give rise to a conflict of interest. The responses are then input into spreadsheet format and given to the audit committee which is responsible for the ongoing monitoring of these responses. Any identified conflicts are reviewed by the Ethics Committee, the Ethics Committee makes a recommendation related to resolution or disciplinary actions. The recommendations are then provided to the President and/or Board of WVUH to accept, adopt, or institute. Nothing of concern has been brought to the Ethics Committee for review in 2011. Form 990 Part VI Section B Line 15ab The compensation of all executives is determined based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This data is then interpreted and provided to an independent compensation committee. The independent compensation committee then uses this data to determine a fair and reasonable compensation package. All relevant data as well as minutes from each meeting are retained. Form 990 Part VI Section C Line 19 The WV Healthcare Authority publishes the annual financial statements of WVUH in the local newspapers. All other financial and governing documents are available upon request at the WVUH Administration Office during normal business hours. Form 990 Part VII Melanie Davies is the VP of Corporate Compliance for WVU Healthcare, a joint venture between WVUH and WVU Medical Corporation WVUMC. In her role Melanie worked 50 hours a week with approximately 50 of her time dedicated to each entity. Michael Hurst is a member of the WVUH board of directors, he receives a salary from WVUMC for his role as a physician working approximately 40 hours a week for WVUMC. Form 990 Part VI Section A Line 4 In 2010 West Virginia University Hospitals, Inc, WVUH West Virginia University Medical Corporation d/b/a University Health Associates UHA, WV United Health System WVUHS, and WVU Board of Governors on behalf of West Virginia University and its School of Medicine WVUSM have entered into a Joint Operating Agreement in order to strengthen their support of the WVUSM and its faculty in their pursuit of educating and training the next generation of physicians and of conducting research that advances the science of medicine and its benefits to patients, the state of West Virginia, and the nation. UHA and WVUH therefore entered into a Joint Operating Agreement in order to further integrate their mission and purpose, management, clinical activities, economic and financial activities, and identities, so as to function as a single strategic and economic unit. Form 990 Part VII Section A Line 1a WV United Health System WVUHS reimburses WVUH for a portion of Richard King and Robert Brandfass salaries and benefits as part of a shared employee agreement. WVUHS reimbursed WVUH 101,276 in 2011. The average numbers of hours per week reported for WVUH are only the hours for WVUH, average hours for WVUHS are reported on their Form 990. Form 990 Part XI Line 5 The Amount shown on line 5, 28,245,740 is made up of Unrealized Loss on Investments of 21,816,191, related organization capitalization transfers of 1,278,487 and obligation to the West Virginia University School of Medicine of 7,708,036 under the Joint Operating Agreement. Form 990 Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, WVUH, as parent company to City Hospital, Jefferson Memorial Hospital and City Hospital Foundation, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return. Form 990 Schedule K - United Hospital Center and Camden-Clark Medical Center are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in series and each series is reported in this tax return separately. For each series identified in Schedule K, Part I, the taxpayer will reconcile the series amount reported in this tax return and the tax return filed by United Hospital Center and Camden-Clark Medical Center to the applicable 8038 filed with the IRS for each bond issuance. Each bond series is reported on the appropriate Form 990, Schedule K, only once in this matter. Form 990 Schedule K, Part I, Line B, Column e - The 2008 Series D Bonds issue price 27,115,000, CUSIP number 956622YG3 were issued collectively with 2008 Series A Bonds issue price 46,420,000, CUSIP 956622YE8, 2008 Series B Bonds issue price 46,765,000, CUSIP number 956622YD0 and 2008 Series C Bonds issue price 60,725,000, CUSIP number 956622YF5 totaling 181,025,000 total issue price for all four reported on Form 8038 for August 29, 2008 issuance. 2008 Series A Bonds and 2008 Series B Bonds were allocated to United Health Center and will be reported on their Schedule K. 2008 Series C Bonds were refunded on December 19, 2009 by the 2009 Series C Bonds, which are reported on Schedule K 2nd Schedule K Part I, Line D, column e of this tax return. Form 990 Schedule K, Part 1, Line C, Column e 2nd Schedule K - The 2009 C Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH and City Hospital issue price - 31,894,128 and United Hospital Center issue price - 69,402,501. The total issue price for the 2009 Series C Bonds was 101,296,629 consistent with total issue price reported on Form 8038 for December 17, 2009 issuance, CUSIP 956622D27. The consolidated portion of the 2009 Series C Bonds allocated to WVUH is reported on Schedule K 2nd Schedule, Part I, Line D of this return. The United Hospital Center allocated portion of the 2009 Series C Bonds is reported on the tax return filed by such taxpayer. Form 990 Schedule K, Part I, Line D, Column e 2nd Schedule K - The 2011 Series B Bonds issue price 41,000,000, CUSIP number 956622D35 were issued collectively with 2011 Series A Bonds issue price 50,000,000, CUSIP 956622D35 totaling 91,000,000 total issue price for all four reported on Form 8038 f

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2011

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" to Form 990, Part IV, line 33, 34, 35, 36, or 37.
MediumBullet

Attach to Form 990. MediumBullet

See separate instructions.

OMB No. 1545-0047

2011

Open to Public Inspection

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Part I

Identification of Disregarded Entities (Complete if the organization answered "Yes" on Form 990, Part IV, line 33.)

(a) Name, address, and EIN of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled organization
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1) West Virginia United Health System 1000 Technology Drive Fairmont,WV26554 55-0754713	Healthcare access	WV	501c3	11 a	N/A		No
(2) West Virginia University Hospitals East Inc 2000 Foundation Way Suite 2310 Martinsburg,WV25401 20-2337985	Healthcare access	WV	501c3	11 a	WVU Hospitals Inc	Yes
(3) City Hospital Inc 2000 Foundation Way Suite 2310 Martinsburg,WV25401 55-0383321	Patient Care	WV	501c3	3	WVUH-East Inc	Yes
(4) Jefferson Memorial Hospital 2000 Foundation Way Suite 2310 Martinsburg,WV25401 55-0359755	Patient Care	WV	501c3	3	WVUH-East Inc	Yes
(5) City Hospital Foundation 2000 Foundation Way Suite 2310 Martinsburg,WV25401 31-1118075	Support City Hospital	WV	501c3	11 a	N/A		No
(6) Jefferson Healthcare Foundation Inc 2000 Foundation Way Suite 2310 Martinsburg,WV25401 55-0768901	Support Jefferson Hospital	WV	501c3	11 a	N/A		No
(7) WVUH-East Services Corp 2000 Foundation Way Suite 2310 Martinsburg,WV25401 31-1118076	Hospital Services/Support	WV	501c3	3	WVUH-East Inc	Yes
(8) United Summit Center 6 Hospital Plaza Clarksburg,WV26301 55-0752788	Behavioral Health	WV	501c3	3	N/A		No
(9) United Hospital Center Inc 327 Medical Park Drive Bridgeport,WV26330 55-0525724	Patient Care	WV	501c3	3	WV United Health System	Yes
(10) United Physicians Care Inc 686 South Pike Street Shinnston,WV26431 55-0638563	Patient Care	WV	501c3	3	N/A		No
(11) United Health Foundation 327 Medical Park Drive Bridgeport,WV26330 55-0621706	Hospital Support	WV	501c3	11a	N/A		No
(12) WVU Health Care Cooperative PO Box 8059 Morgantown,WV26506 55-0650441	Support	WV	501c3	11a	WV United Health System	Yes
(13) Healthnet Inc 419 Brooks Street Charleston,WV25301 55-0681969	Support	WV	501c3	11a	N/A		No
(14) Camden-Clark Health Services 800 Garfield Ave Parkersburg,WV26102 55-0769602	Healthcare Access	WV	501c3	11a, I	N/A		No
(15) Camden-Clark Foundation 800 Garfield Ave Parkersburg,WV26102 55-0667789	Hospital Support	WV	501c3	11a	N/A		No
(16) Camden-Clark Memorial Hospital 800 Garfield Ave Parkersburg,WV26102 31-1524546	Patient Care	WV	501c3	3	WV United Health System	Yes
(17) Camden-Clark Physician Corp 604 Ann Street Parkersburg,WV26102 26-4058719	Patient Care	WV	501c3	11a, I	N/A		No
(18) West Virginia University Medical Corporation PO Box 897 Morgantown,WV26507 55-0492006	Healthcare Access	WV	501c3	3	N/A		No

For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2011

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust (Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.)

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(h) Percentage ownership
(1) Allied Health Services Inc PO Box 782 Morgantown,WV26507 55-0652017	Medical Lab	WV	WV United Health System	C Corp	-301,353	100.000 %
(2) West Virginia United Insurance Services Inc 1000 Technology Drive Suite 2320 Fairmont,WV26554 55-0756055	Provider Network	WV	WV United Health System	C Corp	-5,878	100.000 %
(3) WVUH-East Enterprises Inc 2000 Foundation Way Suite 2310 Martinsburg,WV25401 55-0653982	Medical Equip.	WV	WVUH-East Inc	C Corp	70,009	100.000 %

Schedule R (Form 990) 2011

Page 3

Part V

Transactions With Related Organizations (Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35, 35A, or 36.)

Note. Complete line 1 if any entity is listed in Parts II, III or IV.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest (ii) annuities (iii) royalties (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . .

Yes

b Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

c Gift, grant, or capital contribution from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

d Loans or loan guarantees to or for related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

e Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

f Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

g Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

h Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

i Lease of facilities, equipment, or other assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

j Lease of facilities, equipment, or other assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

k Performance of services or membership or fundraising solicitations for related organization(s) . . . . . . . . . . . . . . . . . . . .

Yes

l Performance of services or membership or fundraising solicitations by related organization(s) . . . . . . . . . . . . . . . . . . . .

Yes

m Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . .

n Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

o Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

p Reimbursement paid by related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

q Other transfer of cash or property to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

r Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of other organization	(b) Transaction type(a-r)	(c) Amount involved	(d) Method of determining amount involved
(1) West Virginia University Hospitals East Inc	d	923,729	Cost
(2) Allied Health Services	a	46,876	FMV
(3)
(4)
(5)
(6)

Schedule R (Form 990) 2011

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership (Complete if the organization answered "Yes" on Form 990, Part IV, line 37.)

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code VUBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2011

Page 5

Part VII

Supplemental Information

Complete this part to provide additional information for responses to questions on Schedule R (see instructions).

Identifier	Return Reference	Explanation

Additional Data

Software ID:	11000218
Software Version:	2011.0.0

1	Briefly describe the organization’s mission or most significant activities: WVU Hospitals exists to provide a quality healthcare system, including tertiary services, to the citizens of WV and the surrounding region. WVUH is committed by law and philosophy to be the primary clinical site for the education and research programs of the WVU Health Sciences Center.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a).....	3	17
4	Number of independent voting members of the governing body (Part VI, line 1b) ....	4	14
5	Total number of individuals employed in calendar year 2011 (Part V, line 2a) ...	5	5,726
6	Total number of volunteers (estimate if necessary) ....	6	466
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ..	7a	1,177,537
b	Net unrelated business taxable income from Form 990-T, line 34 ..	7b	-943,032

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	2,752,838	2,774,324
9	Program service revenue (Part VIII, line 2g) .........	585,626,424	618,056,381
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	7,163,669	1,110,137
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	20,788,543	28,909,787
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	616,331,474	650,850,629
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	2,714,305	2,637,284
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	239,814,720	251,009,958
16a	Professional fundraising fees (Part IX, column (A), line 11e).....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 1,047,863
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f)....	334,500,056	358,876,449
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	577,029,081	612,523,691
19	Revenue less expenses. Subtract line 18 from line 12.......	39,302,393	38,326,938
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	700,426,225	745,488,408
21	Total liabilities (Part X, line 26).............	298,582,912	333,563,897
22	Net assets or fund balances. Subtract line 21 from line 20.....	401,843,313	411,924,511

Sign Here

	Signature of officer	Date

	Type or print name and title.


4a	(Code: ) (Expenses $ 70,095,549 including grants of $ ) (Revenue $ 107,189,360 )
	Internal Medicine - The internal medicine department of WVU Hospitals provides comprehensive primary care to adults. Coordinated care is provided for patients in both an outpatient and inpatient setting. Members of the internal medicine department provide a variety of patient care services including checkups for health promotion and disease prevention, pre-employment physicals for all new employees, pre-operative assessments, routine care of common medical illnesses, and ongoing medical management and coordination of care for complex disease states.

4b	(Code: ) (Expenses $ 44,014,901 including grants of $ ) (Revenue $ 65,245,058 )
	General Surgery - WVU Hospitals surgeons, combined with our state-of- the-art surgical technologies, provide patients with some of the most advanced medical care available today. Innovating technologies, like minimally invasive robotic surgery help reduce pain, decrease recovery time, and improve surgical outcomes. WVUH offers procedures for a range of conditions, such as cardiovascular surgery for ischemic, valvular, and congenital heart disease, pacemaker implants, gastrointestinal surgery, general pediatric, pediatric urology, and pediatric cardiothoracic surgery, thoracic surgery, surgery for injuries that result from trauma, vascular surgery involving vessels of the head, neck, extremities, and abdominal aorta, surgical oncology, and urologic disorders.

4c	(Code: ) (Expenses $ 41,965,851 including grants of $ ) (Revenue $ 56,433,941 )
	Hematology/Oncology - The Hematology and Oncology Department of WVU Hospitals diagnose and treat all adult malignant disorders and diseases of the blood, including anemia, leukemia, lymphoma, and bleeding problems. Our doctors, nurses, and staff offer state-of-the-art care in a personalized and compassionate environment. Our services include evaluating and diagnosing cancer and blood disorders, cancer chemotherapy, targeted therapies, and immunotherapy.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 278,774,526 including grants of $ 2,637,284 ) (Revenue $ 389,188,022 )
4e	Total program service expenses$ 434,850,827

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	3,677,952	526,047	464,967

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512, 513, or 514
1a	Federated campaigns..1a		1,212
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e		78,893

f	All other contributions, gifts, grants, and similar amounts not included above1f		2,694,219
g	Noncash contributions included in lines 1a-1f:$ 230,931
h	Total. Add lines 1a-1f.......			2,774,324
			Business Code
2a	Patient Service Revenue		900,099	616,237,719	616,237,719
b	Family House		900,099	162,387	162,387
c	Tuition		900,099	1,004,140	1,004,140
d	Archiving MRI PET Scans		900,099	340,339	340,339
e	Medical Command Center		900,099	182,051	182,051
f	All other program service revenue .			129,745	129,745
g	Total. Add lines 2a–2f........			618,056,381
3	Investment income (including dividends, interest
	and other similar amounts).....			6,501,601			6,501,601
4	Income from investment of tax-exempt bond proceeds..			48,097			48,097
5	Royalties............
		(i) Real	(ii) Personal
6a	Gross rents	1,044,535
b	Less: rental expenses	766,915
c	Rental income or (loss)	277,620
d	Net rental income or (loss).......			277,620			277,620
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory
b	Less: cost or other basis and sales expenses		5,439,561
c	Gain or (loss)		-5,439,561
d	Net gain or (loss)..........			-5,439,561			-5,439,561
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Miscellaneous Revenue			Business Code
11a	UML Lab Fees		621,500	1,177,537		1,177,537
b	Outpatient Pharmacy		900,099	13,571,993			13,571,993
c	Cafeteria		900,099	5,441,245			5,441,245
d	All other revenue ....			8,441,392			8,441,392
e	Total. Add lines 11a–11d ......			28,632,167
12	Total revenue. See Instructions....			650,850,629	618,056,381	1,177,537	28,842,387


				(A) Beginning of year		(B) End of year
1	Cashnon-interest-bearing ..........			2,600	1	3,800
2	Savings and temporary cash investments .......			16,700,627	2	2,939,081
3	Pledges and grants receivable, net .........				3
4	Accounts receivable, net .........			91,522,451	4	102,736,736
5	Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
	Schedule L ..........				5
6	Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
	Schedule L ..........				6
7	Notes and loans receivable, net .............				7
8	Inventories for sale or use ..............			13,610,306	8	12,839,144
9	Prepaid expenses and deferred charges ............			9,585,115	9	9,350,590
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	526,242,973
b	Less: accumulated depreciation. .....	10b	312,376,356	222,179,503	10c	213,866,617
11	Investments—publicly traded securities ..........			194,161,333	11	254,271,875
12	Investments—other securities. See Part IV, line 11 ......			132,266,000	12	126,477,000
13	Investments—program-related. See Part IV, line 11 ..			2,077,273	13	2,321,136
14	Intangible assets .........				14
15	Other assets. See Part IV, line 11 ...........			18,321,017	15	20,682,429
16	Total assets. Add lines 1 through 15 (must equal line 34)...			700,426,225	16	745,488,408
17	Accounts payable and accrued expenses .			64,893,568	17	74,767,040
18	Grants payable ..........				18
19	Deferred revenue ..........			650,047	19	654,372
20	Tax-exempt bond liabilities ..........			197,612,022	20	217,319,513
21	Escrow or custodial account liability. Complete Part IV of Schedule D..				21
22	Payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........				22
23	Secured mortgages and notes payable to unrelated third parties ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D.....			35,427,275	25	40,822,972
26	Total liabilities. Add lines 17 through 25.....			298,582,912	26	333,563,897
	Organizations that follow SFAS 117, check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets .....			395,415,536	27	405,496,734
28	Temporarily restricted net assets .....			5,939,116	28	5,939,116
29	Permanently restricted net assets .....			488,661	29	488,661
	Organizations that do not follow SFAS 117, check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....				30
31	Paid-in or capital surplus, or land, building or equipment fund .....				31
32	Retained earnings, endowment, accumulated income, or other funds				32
33	Total net assets or fund balances .....			401,843,313	33	411,924,511
34	Total liabilities and net assets/fund balances .....			700,426,225	34	745,488,408