TY 2019 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(E) Reportable compensation from related organizations (W-2/1099-MISC)
(1) Melissa McCoy...................................................................... VP Finance/CFO	20.00 ................. 20.00	X		216,576	216,576	100,980
(2) Amy Bush...................................................................... VP of Operations	40.00 .................	X		381,780	0	89,302
(3) Frank Briggs...................................................................... VP, WVU Heart Vascular institute	28.00 ................. 12.00	X		266,136	114,058	73,677
(4) Stephen Tancin...................................................................... VP Ancillary Services	40.00 .................	X		357,795	0	23,146
(5) Richard Funnell...................................................................... VP, Cancer Services	40.00 .................	X		307,274	0	53,607
(6) Justin Gibson...................................................................... Executive Director of Finance	40.00 .................	X		283,177	0	63,102
(7) Douglas Mitchell...................................................................... VP Chief Nursing Officer	40.00 .................	X		294,786	0	50,296
(8) Anthony Condia...................................................................... VP Marketing and Communications	20.00 ................. 20.00	X		145,366	145,366	46,724
(9) Mark Waddell DO...................................................................... Physician, June - December	40.00 .................		X	259,660	55,120	19,483
(10) Guy Leveaux MD...................................................................... Physician, June - December	40.00 .................		X	249,790	60,320	16,245
(11) Brent Glover MD...................................................................... Physician, June - December	40.00 .................		X	228,133	66,225	24,379
(12) Michael Shullo...................................................................... Associate VP, Transplant Program	40.00 .................		X	267,951	0	38,275
(13) Karyn Wallace...................................................................... VP, Neuroscience	40.00 .................	X		132,642	132,642	28,858
(14) Elaine Curtiss...................................................................... Director of Talent Acquisition	40.00 .................		X	234,140	0	34,179
(15) Cheryl Jones...................................................................... VP, Nursing	40.00 .................	X		200,908	0	53,839
(16) Joshua Hack...................................................................... Chief Medical Physicist	40.00 .................	X		219,451	0	10,264
(17) Nathan Burt...................................................................... VP, Operations	40.00 .................	X		169,555	0	32,964

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(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) Catherine Mayle........................................................................ Director, Employee Representation	40.00 .......................	X		94,631	22,188
(19) E Gordon Gee PhD........................................................................ Chairperson	1.00 .......................	X	X	0	0
(20) Bruce Sparks........................................................................ Vice Chairperson	1.00 .......................	X	X	0	0
(21) Tom Heywood........................................................................ Director	1.00 .......................	X		0	0
(22) Steve Meurer........................................................................ Secretary	1.00 .......................	X	X	0	0
(23) Bernie Twigg........................................................................ Director	1.00 .......................	X		0	0
(24) Bill Stone........................................................................ Treasurer	1.00 .......................	X	X	0	0
(25) Tara Hulsey Ph D........................................................................ Director	1.00 .......................	X		0	0
(26) Robert Walker MD........................................................................ Director	1.00 .......................	X		0	0
(27) Cleo Mathews........................................................................ Director	1.00 .......................	X		0	0
(28) Clay Marsh MD........................................................................ Director / Vice President of HSC	1.00 .......................	X		0	0
(29) Scott Roach........................................................................ Director	1.00 .......................	X		0	0
(30) Paula Congelio........................................................................ Director	1.00 .......................	X		0	0
(31) Ben Statler........................................................................ Director	1.00 .......................	X		0	0
(32) Jeff Lancaster MD........................................................................ Director	1.00 .......................	X		0	0
(33) Steve Ferguson........................................................................ Director	1.00 .......................	X		0	0

(A) Name and business address	(B) Description of services	(C) Compensation
Health Carousel LLC 3805 Edwards Road Suite 700 Cincinnati,OH45209	Healthcare Staffing Services	5,428,608
Mayo Collaborative Services Inc 200 SW 1st Street Rochester,MN559050001	Laboratory Services	4,383,507
Comprehensive Care Services 45211 Helm Street Plymouth,MI481706023	Healthcare Services	3,859,202
Universal Physician Services 3805 Gulf Blvd Apt 305 St Petersburg,FL337063952	Physician Services	1,948,427
SBG Healthcare LLC 7665 Davie Road Ext Ste 201 Hollywood,FL330242600	Physician Services	1,895,339
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 53

- 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.
right arrow

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

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

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 12, check only one box.)

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

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990 or 990-EZ).)

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 agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

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. See section 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 in lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

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

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

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

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2019

Page 2

Part II

Support Schedule for Organizations Described in Sections 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 failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") ..
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) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.)..
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 section 501(c)(3) organization, check this box and stop here........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2019 (line 6, column (f) divided by line 11, column (f)) .........

0 %

Public support percentage for 2018 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2019. 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—2018. If the organization did not check a 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—2019. 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 VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2018. 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 VI 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) 2019

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 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) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(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) 2015	(b) 2016	(c) 2017	(d) 2018	(e) 2019	(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 VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

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

Section C. Computation of Public Support Percentage

Public support percentage for 2019 (line 8, column (f) divided by line 13, column (f)) .........

0 %

Public support percentage from 2018 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2019 (line 10c, column (f) divided by line 13, column (f)) ......

0 %

Investment income percentage from 2018 Schedule A, Part III, line 17 .............

19a

331/3% support tests—2019. 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—2018. 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) 2019

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked 12a of Part I, complete Sections A and B. If you checked 12b of Part I, complete Sections A and C. If you checked 12c of Part I, complete Sections A, D, and E. If you checked 12d of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer (b) and (c) below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked 12a or 12b in Part I, answer (b) and (c) below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer (b) and (c) below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described in line 7? If “Yes,” complete Part I of Schedule L (Form 990 or 990-EZ).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined in line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined in line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990 or 990-EZ) 2019

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described in (b) and (c) below, the governing body of a supported organization?

11a

A family member of a person described in (a) above?

11b

A 35% controlled entity of a person described in (a) or (b) above? If “Yes” to a, b, or c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in (2), did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer (a) and (b) below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described in (a) constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer (a) and (b) below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations? Provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990 or 990-EZ) 2019

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
1	Net short-term capital gain	1
2	Recoveries of prior-year distributions	2
3	Other gross income (see instructions)	3
4	Add lines 1 through 3	4
5	Depreciation and depletion	5
6	Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions)	6
7	Other expenses (see instructions)	7
8	Adjusted Net Income (subtract lines 5, 6 and 7 from line 4)	8

	Section B - Minimum Asset Amount		(A) Prior Year	(B) Current Year (optional)
1	Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year):	1
a	Average monthly value of securities	1a
b	Average monthly cash balances	1b
c	Fair market value of other non-exempt-use assets	1c
d	Total (add lines 1a, 1b, and 1c)	1d
e	Discount claimed for blockage or other factors (explain in detail in Part VI):
2	Acquisition indebtedness applicable to non-exempt use assets	2
3	Subtract line 2 from line 1d	3
4	Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions).	4
5	Net value of non-exempt-use assets (subtract line 4 from line 3)	5
6	Multiply line 5 by .035	6
7	Recoveries of prior-year distributions	7
8	Minimum Asset Amount (add line 7 to line 6)	8

	Section C - Distributable Amount		Current Year
1	Adjusted net income for prior year (from Section A, line 8, Column A)	1
2	Enter 85% of line 1	2
3	Minimum asset amount for prior year (from Section B, line 8, Column A)	3
4	Enter greater of line 2 or line 3	4
5	Income tax imposed in prior year	5
6	Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions)	6

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990 or 990-EZ) 2019

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

Section D - Distributions		Current Year
1 Amounts paid to supported organizations to accomplish exempt purposes
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity
3 Administrative expenses paid to accomplish exempt purposes of supported organizations
4 Amounts paid to acquire exempt-use assets
5 Qualified set-aside amounts (prior IRS approval required)
6 Other distributions (describe in Part VI). See instructions
7Total annual distributions. Add lines 1 through 6.
8 Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions
9 Distributable amount for 2019 from Section C, line 6
10 Line 8 amount divided by Line 9 amount

Section E - Distribution Allocations (see instructions)		(i) Excess Distributions	(ii) Underdistributions Pre-2019	(iii) Distributable Amount for 2019
1 Distributable amount for 2019 from Section C, line 6
2 Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2019:
a From 2014.......
b From 2015.......
c From 2016.......
d From 2017.......
e From 2018.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2019 distributable amount
i Carryover from 2014 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from 3f.
4Distributions for 2019 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2019 distributable amount
c Remainder. Subtract lines 4a and 4b from 4.
5 Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2020. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2015.....
b Excess from 2016.....
c Excess from 2017.....
d Excess from 2018.....
e Excess from 2019.....

Schedule A (Form 990 or 990-EZ) (2019)

Schedule A (Form 990 or 990-EZ) 2019

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990 or 990-EZ) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- 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.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Name of the 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, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) 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), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions 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 an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled 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. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Arrow Bullet

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't 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 its Form 990PF, Part I, line 2, to certify that it doesn't 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) (2019)

Schedule B (Form 990, 990-EZ, or 990-PF) (2019) Page 2

Name of organization West Virginia University Hospitals Inc

Part I Contributors	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	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

Page 3

Name of organization West Virginia University Hospitals Inc		Employer identification number 55-0643304

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) (2019)

Schedule B (Form 990, 990-EZ, or 990-PF) (2019)

Page 4


Name of organization West Virginia University Hospitals Inc			Employer identification number 55-0643304
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. 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.) $ 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) (2019)

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- 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

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

If the organization answered "Yes" on 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" on 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" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), 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 (see instructions for definition of “political campaign activities")

Political campaign activity expenditures (see instructions) .................................................................... SchCMd Bullet

Volunteer hours for political campaign activities (see instructions) ..................................................................

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-.
1
2
3
4
5
6

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

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2019

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 SchCMd Bullet

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 SchCMd Bullet

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 separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2016	(b) 2017	(c) 2018	(d) 2019	(e) Total

2a	Lobbying nontaxable 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) 2019

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 on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes|No

(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)? ........

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? .......................

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

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

Yes

85,323

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

85,323

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

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
II-B 1i	Per estimates provided by the American Hospital Association, 23.32 of the 2019 dues were allocated to lobbying expense. The WV Hospital Association estimates that during 2019, 16.32 of the dues paid were allocated to lobbying expense.

Schedule C (Form 990 or 990EZ) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on 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

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

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" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of 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" on 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 7/25/06, 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, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, 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 section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, 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" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB 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 XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB 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)

Revenue included on 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 FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

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

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

Cat. No. 52283D

Schedule D (Form 990) 2019

Page 2

Part III

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

Using the organization’s acquisition, 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 XIII.

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" on 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


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
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, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on 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 current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Term endowment SchDMd Bullet

The percentages on 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" on 3a(ii), are the related organizations listed as required on Schedule R? .........

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

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	21,242,775		21,242,775
b	Buildings ....	490,571,564	167,941,857	322,629,707
c	Leasehold improvements	20,083,433	4,075,356	16,008,077
d	Equipment ....	564,881,252	327,829,916	237,051,336
e	Other .....	132,169,226	100,716,466	31,452,760
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				628,384,655

Schedule D (Form 990) 2019

Page 3

Part VII

InvestmentsOther Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. 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) Financial derivatives and other financial products
(B) Closely-held equity interests
(C) Alternative Investments	122,990,627	F
(D) Premier Investment	7,660,827	F
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	130,651,454

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

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

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)Unamortized Borrowing Cost
(2)Deferred Compensation Plan				1,607,886
(3)Construction in Progress				73,740,233
(4)Other - Non Current				33,727,133
(5)Due From Related Organizations - Non Current				14,856,840
(6)Goodwill				10,861,241
(7)Healthnet LT Asset audit reclass to LT
(8)Suncrest LT Asset audit reclass to LT
(9)
(10)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				134,793,333

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	45,268,245
2. Liability for uncertain tax positions. In Part XIII, 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 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2019

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......			1	1,393,616,143
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	46,263,632
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d	-35,828,085
e	Add lines 2a through 2d .....................			2e	10,435,547
3	Subtract line 2e from line 1..................			3	1,383,180,596
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	3,035,848
b	Other (Describe in Part XIII.) ...........	4b	-3,044,450
c	Add lines 4a and 4b....................			4c	-8,602
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......			5	1,383,171,994

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........			1	1,309,324,871
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 XIII.) ............	2d	3,102,557
e	Add lines 2a through 2d....................			2e	3,102,557
3	Subtract line 2e from line 1...................			3	1,306,222,314
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	3,035,848
b	Other (Describe in Part XIII.) ............	4b	35,828,085
c	Add lines 4a and 4b.....................			4c	38,863,933
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......			5	1,345,086,247

Part XIII

Supplemental Information

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, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
X 2	Most of the entities that comprise the System are tax-exempt organizations and not subject to federal or state income taxes in accordance with Section 501c3 of the Internal Revenue Code. On such basis, they will not incur any liability for income taxes, except for possible unrelated business income. AHS, WVUIS and GHC are organizations subject to federal and/or state income taxes. The System does not have any material uncertain tax positions as of December 31, 2019 and 2018.
XI 2d	Allowance for doubtful accounts of 35,828,085 is reported as an offset to revenue on the financial statements.
XI 4a	Investment management fees of 3,035,848 are included in interest revenue on the audited financial statements but reclassed to expense for Form 990.
XI 4b	WVU Foundation reimbursed WVU Hospitals, Inc. 30,220 for certain expenses acquired which are accounted for as revenue on Form 990 revenue from ASPR Grant 27,885 that is posted as a net asset for audited financial purposes rental expense of 2,618,891 shown as an offset to revenue on the 990, and 483,666 of cost of goods sold from the WVU Hospitals Gift Shop that is an offset to gross sales of inventory on the Form 990 but an expense on the audited financial statements and 2 rounding.
XII 2d	This line consists of 2,618,891 expenses related to rental income that had to be reclassified to the revenue section of the 990 for presentation purposes and 483,666 costs of goods sold from the WVU Hospitals Gift Shop that is an offset to gross sales of inventory on the Form 990 but an expense on the audited financial statements.
XII 4b	This line consists of allowance for doubtful accounts of 35,828,085 reported as an offset to revenue on the financial statements.

Schedule D (Form 990) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- TIN:

SCHEDULE H
(Form 990)

Department of the Treasury
Internal Revenue Service

Hospitals

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

Attach to Form 990.
MediumBullet

Go to www.irs.gov/Form990EZ for instructions and the latest information.

OMB No. 1545-0047

2019

Open to Public Inspection

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Part I

Financial Assistance 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) as a factor in determining 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 as a factor in determining 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 used factors other than FPG in determining eligibility, describe in Part VI the criteria used 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, as a factor in determining 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? . . . . . .

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

Financial Assistance and Means-Tested Government Programs		(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) . . .	12,438,034		12,438,034	0.950 %
b	Medicaid (from Worksheet 3, column a) . . . . .	330,795,280	195,785,341	135,009,939	10.310 %
c	Costs of other means-tested government programs (from Worksheet 3, column b) . .	4,280,584	3,340,204	940,380	0.070 %
d	Total Financial Assistance and Means-Tested Government Programs . . . . .	347,513,898	199,125,545	148,388,353	11.330 %
Other Benefits
e	Community health improvement services and community benefit operations (from Worksheet 4).	410,210		410,210	0.030 %
f	Health professions education (from Worksheet 5) . . .	35,871,402	16,579,291	19,292,111	1.470 %
g	Subsidized health services (from Worksheet 6) . . . .
h	Research (from Worksheet 7) .
i	Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .	1,291,363		1,291,363	0.100 %
j	Total. Other Benefits . .	37,572,975	16,579,291	20,993,684	1.600 %
k	Total. Add lines 7d and 7j .	385,086,873	215,704,836	169,382,037	12.930 %

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2019

Schedule H (Form 990) 2019

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	(e) Net community building expense
1	Physical improvements and housing
2	Economic development
3	Community support	2,326	2,326
4	Environmental improvements
5	Leadership development and training for community members
6	Coalition building	6,512	6,512
7	Community health improvement advocacy	49,301	49,301
8	Workforce development
9	Other
10	Total	58,139	58,139

Part III

Bad Debt, Medicare, & Collection Practices

Section A. Bad Debt Expense

Yes

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

Yes

Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......

13,048,589

Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......

3,737,634

Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.

Section B. Medicare

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

366,911,996

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

524,060,235

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

-157,148,239

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 .........................

Yes

Part IV

Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—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) 2019

Page

Part VFacility Information

Section A. Hospital Facilities (list in order of size from largest to smallest—see instructions)How many hospital facilities did the organization operate during the tax year?1Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility)							Facility reporting group
1	West Virginia University Hospitals Inc 1 Medical Center Drive Morgantown,WV26506 wvumedicine.org/ruby-memorial-hospital/ 11	X	X	X	X	X	A

Schedule H (Form 990) 2019

Page 4

Part VFacility Information (continued)

Section B. Facility Policies and Practices

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

	A
Name of hospital facility or letter of facility reporting group

Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):

Yes

Community Health Needs Assessment

Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................

Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C...............

During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12......................

Yes

If "Yes," indicate what the CHNA report describes (check all that apply):

A definition of the community served by the hospital facility

Demographics of the community

Existing health care facilities and resources within the community that are available to respond to the health needs of the community

How data was obtained

The significant health needs of the community

Primary and chronic disease needs and other health issues of uninsured persons, low-income persons, and minority groups

The process for identifying and prioritizing community health needs and services to meet the community health needs

The process for consulting with persons representing the community’s interests

The impact of any actions taken to address the significant health needs identified in the hospital facility's prior CHNA(s)

Other (describe in Section C)

Indicate the tax year the hospital facility last conducted a CHNA: 20 16

In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted .................

Yes

6 a

Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C..................................

Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................

Did the hospital facility make its CHNA report widely available to the public?..............

Yes

If "Yes," indicate how the CHNA report was made widely available (check all that apply):

Hospital facility’s website (list url): https//wvumedicine.org/wp-content/uploads/2016/11/West-Virginia-University-Hospitals-2016-Community-

Other website (list url):

Made a paper copy available for public inspection without charge at the hospital facility

Other (describe in Section C)

Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. ..............

Yes

Indicate the tax year the hospital facility last adopted an implementation strategy: 20 19

Is the hospital facility's most recently adopted implementation strategy posted on a website?.........

Yes

If "Yes" (list url): wvumedicine.org/ruby-memorial-hospital/about-us/community-health-needs-assessment/

If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ......

10b

Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.

12a

Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?...............................

12a

If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........

12b

If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $

Schedule H (Form 990) 2019

Page 5

Part VFacility Information (continued)

Financial Assistance Policy (FAP)

	A
Name of hospital facility or letter of facility reporting group

Yes

Did the hospital facility have in place during the tax year a written financial assistance policy that:

Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care?

Yes

If “Yes,” indicate the eligibility criteria explained in the FAP:

Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 0000000200.000000000000%
and FPG family income limit for eligibility for discounted care of %

Income level other than FPG (describe in Section C)

Asset level

Medical indigency

Insurance status

Underinsurance discount

Residency

Other (describe in Section C)

Explained the basis for calculating amounts charged to patients?.................

Yes

Explained the method for applying for financial assistance?...................

Yes

If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):

Described the information the hospital facility may require an individual to provide as part of his or her application

Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application

Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process

Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications

Other (describe in Section C)

Was widely publicized within the community served by the hospital facility?........

Yes

If "Yes," indicate how the hospital facility publicized the policy (check all that apply):

The FAP was widely available on a website (list url):

wvumedicine.org/bill-pay/financial-assistance/

The FAP application form was widely available on a website (list url):

wvumedicine.org/bill-pay/financial-assistance/

A plain language summary of the FAP was widely available on a website (list url):
wvumedicine.org/bill-pay/financial-assistance/

The FAP was available upon request and without charge (in public locations in the hospital facility and by mail)

The FAP application form was available upon request and without charge (in public locations in the hospital facility
and by mail)

A plain language summary of the FAP was available upon request and without charge (in public locations in the
hospital facility and by mail)

Individuals were notified about the FAP by being offered a paper copy of the plain language summary of the FAP, by
receiving a conspicuous written notice about the FAP on their billing statements, and via conspicuous public displays or
other measures reasonably calculated to attract patients' attention

Notified members of the community who are most likely to require financial assistance about availability of the FAP

The FAP, FAP application form, and plain language summary of the FAP were translated into the primary language(s)
spoken by LEP populations

Other (describe in Section C)

Schedule H (Form 990) 2019

Page 6

Part VFacility Information (continued)

Billing and Collections

	A
Name of hospital facility or letter of facility reporting group

Yes

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 all of the actions the hospital facility or other authorized party may take upon nonpayment?..................................

Yes

Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Deferring, denying, or requiring a payment before providing medically necessary care due to nonpayment of a previous
bill for care covered under the hospital facility's FAP

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

None of these actions or other similar actions were permitted

Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............

If "Yes," check all actions in which the hospital facility or a third party engaged:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Deferring , denying, or requiring a payment before providing medically necessary care due to nonpayment of a previous
bill for care covered under the hospital facility's FAP

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):

Provided a written notice about upcoming ECAs (Extraordinary Collection Action) and a plain language summary of the
FAP at least 30 days before initiating those ECAs (if not, describe in Section C)

Made a reasonable effort to orally notify individuals about the FAP and FAP application process (if not, describe in
Section C)

Processed incomplete and complete FAP applications (if not, describe in Section C)

Made presumptive eligibility determinations (if not, describe in Section C)

Other (describe in Section C)

None of these efforts were made

Policy Relating to Emergency Medical Care

Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required 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?..................

Yes

If "No," indicate why:

The hospital facility did not provide care for any emergency medical conditions

The hospital facility’s policy was not in writing

The hospital facility limited who was eligible to receive care for emergency medical conditions (describe in Section C)

Other (describe in Section C)

Schedule H (Form 990) 2019

Page 7

Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)

	A
Name of hospital facility or letter of facility reporting group

Yes

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.

The hospital facility used a look-back method based on claims allowed by Medicare fee-for-service during a prior 12-month period

The hospital facility used a look-back method based on claims allowed by Medicare fee-for-service and all private health insurers that pay claims to the hospital facility during a prior 12-month period

The hospital facility used a look-back method based on claims allowed by Medicaid, either alone or in combination with
Medicare fee-for-service and all private health insurers that pay claims to the hospital facility during a prior 12-month
period

The hospital facility used a prospective Medicare or Medicaid method

During the tax year, did the hospital facility charge any FAP-eligible individual 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? ...............................

If "Yes," explain in Section C.

During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ...........................

Yes

If "Yes," explain in Section C.

Schedule H (Form 990) 2019

Page 8

Part V

Facility Information (continued)

Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference	Explanation
Group West Virginia University Hospitals Line Part V, Section B, Line 5	The Community Health Needs Assessment CHNA was prepared by Thomas Bias, Christiaan Abildso, and Emily Sarkees from the West Virginia University Health Research Center. The CHNA process began with a thorough review of the previous cycles needs assessment report and implementation plan. The CHNA also involved collecting both primary and secondary data. Primary data was comprised of a survey of community members perceptions of health issues followed by a community event focused on soliciting input on community health needs and sought to identify group and organizations already providing essential services. Survey data was also reviewed and strategies for improving health outcomes was discussed among the group. Secondary data included US Census Data and County Health Ranking Data. The CHNA can also be found here https//wvumedicine.org/ruby-memorial-hospital/about-us/community-health-needs-assessment/
Group West Virginia University Hospitals Line Part V, Section B, Line 5	The public survey was collected both online and through hard copies from residents 18 years of age and older. Collection points included but were not limited to WVUH staff, social media outlets, city officials, the Shack Neighborhood house, Milan Puskar Health Right, Friendship House, Morgantown Health and Wellness Commission and Early Head Start. The public community event was hosted by West VIrginia University Hospitals leadership in an effort to solicit additional views and perceptions of community health needs in Monongalia County, WV. Organizations represented at the community event included Monongalia County Schools, Mountain Line Transit Authority, Monongalia County Starting Points, Morgantown City Council, United Way of Mon and Preston Counties, Mon River Trails Conservancy, The Shack Neighborhood House, St. Ursulas Food Pantry and Outreach and WVU Medicine staff and students.
Group West Virginia University Hospitals Line Part V, Section B, Line 11	In the proceeding months after the community event, the leadership team met to review the primary and secondary data collected in order to identify priority areas for developing implementation strategies. During this meeting, leadership utilized a prioritization matrix in order to guide their discussion. The group considered the degree to which the hospital can realistically affect health outcomes for each, endeavors already underway for each, as well as level of importance relative to the reach of their impact. The leadership team identified the following prioritized needs 1. Obesity and Associated Chronic Disease 2. Substance Use and Mental Health Issues 3. Cancer. The prioritized needs identified in the CHNA are being addressed by West Virginia University Hospitals, Inc. WVUH leadership in the following ways. With respect to obesity and related chronic disease, WVUH believes that the hospital does already provide some programming to address this need identified by the stakeholders. Hospital officials also believe that WVUH has the outreach and capacity to positively affect residents living within the service area via existing and new strategies. Due to its high importance, WVUH is prioritizing this as one of their three implementation topics. WVUH is also addressing the growing issue of substance use/abuse and mental health issues not only within the service area but in the state of West Virginia as a whole. Hospital leadership sees various opportunities to address these issues with close collaboration with Chestnut Ridge Hospital. Lastly, WVUH leadership believes that they can further expand cancer prevention and treatment options to further reduce the rates of cancer in the community.
Group West Virginia University Hospitals, Inc Line Part V, Section B, Line 13b	West Virginia University Hospitals, Inc. offers discounted care only to individuals who qualify for free care. WVUH offers a Prompt - Pay Discount Program - patients who have no third party coverage uninsured or uninsurable may be eligible for a 50 self-pay discount while patients who have a guarantor balance may be eligible for a 20 discount. To be eligible for either prompt pay discount, the patient/guarantor must meed certain requirements.
Group West Virginia University Hospitals, Inc Line Part V, Section B, Line 24	All patients are charged an amount equal to gross charges regardless of payment method. Once FAP eligibility is confirmed, charge amounts are moved to Charity Care and no longer charged to the patient.

Schedule H (Form 990) 2019

Page 9

Part VFacility Information (continued)

Section D. 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?10
Name and address		Type of Facility (describe)
1	Chestnut Ridge Center 930 Chestnut Ridge Road Morgantown,WV26505	Behavioral Health Facility
2	Cheat Lake Physicians 608 Cheat Road Morgantown,WV26508	General Medical, Physician Offices
3	WVU Suncrest Towne Center 600 Suncrest Towne Centre Morgantown,WV26506	General Medical, Physician Offices
4	WVU Sleep Evaluation Center 205 Bakers Ridge Road Morgantown,WV26508	Sleep Evaluation
5	WVU Sports Medicine 943 Maple Drive Morgantown,WV26505	Sports Medicine
6	WVU Pain Management Center 1075 Van Voorhis Road Morgantown,WV26505	Pain Management
7	Wound Management Center 608 Cheat Road Morgantown,WV26505	Wound Care
8	Fairmont Regional Cancer Center 1325 Locust Ave Fairmont,WV26554	Cancer Treatment Center
9	University Town Centre 6040 University Town Centre Drive Morgantown,WV26501	General Medical, Physician Offices
10	Pediatric Neurodevelopment Center 201 Bakers Ridge Road Morgantown,WV26508	Pediatric Nuero Development

Schedule H (Form 990) 2019

Page 10

Part VI

Supplemental Information

Provide the following information.

1	Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2	Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs 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.

Form and Line Reference	Explanation
Part I Line 3c	WVU Hospital WVUH uses 200 Federal Poverty Guideline FPG to determine free care eligibility. However, WVUH does not offer discounted care to individuals who fail the 200 FPG test.
Part I Line 6a	WVUH community benefit numbers are reported in total with the other hospitals within West Virginia United Health System. The most recent amounts can be found on WVU Medicines website here https//wvumedicine.org/about/leadership-and-more/community-benefit/.
Part I Line 7	Total community benefit expense for 2019 is 385,086,873 and is 28.63 of total net expenses. To calculate net expense, bad debt of 35,828,085 was deducted from total expenses of 1,345,086,247 as shown in Part IX line 25 of the core Form 990, for a net expense of 1,309,258,162.
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.
Part II	Physical improvements and housing - WVUH employees spend a weekday afternoon - on work time - volunteering at a social service agency to do repairs and maintenance on homes for residents of Monongalia County.
Part II	Community Support - The WVUH Emergency Management Coordinator participates in the following activities related to disaster preparedness above and beyond what is required by the WVHA WV Hospital Association Region 6/7 committee member, Monongalia County Local Emergency Planning committee member, WVU Game Day operations committee member, and Area maritime Security Council member. The Emergency Management Coordinator also participates in the organization of training, conferences, drills and exercise in the community with community emergency responders in order to be prepared in the event of an actual emergency.
Part II	Coalition building - WVUH employees participate in various community coalitions and other organizations that focus on addressing community health and safety issues. In 2019, employees participated in the Preston County Stakeholders Group, Marion County Stakeholders Group, Monongalia County Stakeholders Group, Monongalia County Family Resource Network Collaborative, Harrison County Family Resource Network Collaborative, Preston County Family Resource Network Collaborative, North Central Community Collaborative, InterMountain Collaborative, Senior Health Advocacy Group and regional youth stakeholder groups.
Part II	Community Health Improvement Advocacy - WVUH is committed to improving the health and quality of life to West Virginians in the healthcare setting and in the communities served. In 2019, WVUH continued to support BOPARCs Play for All playground effort. WVUH also organizes and provides space for a weekly farmers market. WVUH does not charge a fee to vendors that wish to come to the farmers market. This famers market is attended by WVUH employees as well as employees of neighboring businesses and community members. In 2019 WVUH also launched a Pharmacy Assistance Program that is easing the burden for uninsured and underinsured patients who need lifesaving medications but not the stress of worrying about how they will afford them. WVUH has a full time employee dedicated to this program.
Part II	Community Events - WVUH employees organized several community events throughout 2019. These included Community Day at the recently opened Waynesburg Outpatient Clinic and WVU Medicines Childrens Kids Fair.
Part II	Workforce Development The Talent Acquisition team, a subset of the Human Resources Department at WVUH, is committed to workforce development in and around our community. Throughout 2019, the Talent Acquisition team attended over 38 events in an effort to better train and recruit healthcare professionals. More specifically, our Recruiters attended 28 Career Fairs, 8 Community Events, 1 Mock Interview Session, 1 Open Interview Session and more. Our events included attendence at many school/educational events, partnership with the unemployment office Workforce WV, veteran events, and technical programs.
Part III Line 2	Bad Debt Expense at cost was calculated by multiplying bad debt expense of 35,828,085 by our cost to charge ratio of 36.42 for a total of 13,048,589.
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 10,262,586 which we then multiplied by our cost to charge ratio of 36.42 for a total of 3,737,634.
Part III Line 3	The estimated bad debt attributable to patients eligible for charity care of 3,737,634 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 3	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. Regardless, that bad debt should be considered community benefit as we provide services to those in need regardless of their ability to pay.
Part III Line 4	WVUHs financial statements are prepared on a consolidated basis as a member of the WV United Health System. The footnote for Accounts Receivable is as follows Patient accounts receivable are reported at net realizable value. For accounts receivable associated with services provided to patients who have third-party coverage, the System estimates net realizable value based on the estimated contractual reimbursement percentage, which in turn is based on current contract provisions and historical paid claims by payor. For self-pay accounts, including uninsured and patient responsibility accounts, the net realizable value is determined using historical collection experience, adjusted for estimated conversions of patient responsibility portions, expected recoveries and changes in trends to estimate implicit price concessions. Management continually reviews the estimated net realizable value of accounts receivable by monitoring cash collections, economic conditions and trends, changes in payor mix, changes in federal or state healthcare coverage and other matters. The System 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. The System records accounts receivable net of estimated price concessions and such amounts have historically been within managements expectations. The mix of accounts receivable at December 31, 2019 from patients and third-party payors is as follows Medicare - 27, Medicaid - 17, Blue Cross - 24, Commercial, managed care and other - 26, Patients - 6, totaling 100.
Part III Line 4	For receivables associated with self-pay patients, which includes both patients without insurance and insured patients with deductible and copayment balances, the System records a significant provision for bad debts in the period of service on the basis of its past experience, which indicates that many patients are unable or unwilling to pay the portion of their bill for which they are financially responsible. The difference between the billed rates and the amounts actually collected after all reasonable collection efforts have been exhausted is charged off against the allowance for doubtful accounts.
Part III Line 8	The amount reported in Part III Line 6 524,060,235 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, 157,148,239 of Medicare program reimbursement should be considered a community benefit because we are relieving a government burden by providing care in excess of our costs to these patients. WVUH has the only Level 1 Trauma Center in the area, and we serve an aging population that relies on WVUH to provide the most state-of-the-art care available in the area.
Part III Line 9b	WVUH does have a debt collection policy. When a patient has been approved for financial assistance under our charity care policy, they will not be sent to bad debt. Additionally, if a patient is being evaluated for charity, the patient will not be sent to bad debt agency pending charity guarantor status until the pending status has been finalized approved/denied. All other patients with outstanding balances will be processed through billing and collections pursuant to our Financial Policy.
Part VI Line 2	West Virginia University Hospitals, Inc. WVUH considers several components in assessing how the organization determines the need of the community it serves. For the 2019 CHNA, individuals from the West Virginia University Health Research Center Thomas Bias, Christiaan Abildso, and Emily Sarkees assisted the WVUH leadership team with defining the community served as all of Monongalia County. Data collection was structured so that the leadership team could analyze three different areas of the county based on respondents proximities to each of the three high schools, acknowledging that reported needs of those living in or close to city limits Morgantown differ significantly from those living in more rural areas of the county. Residents were classified into the following categories Morgantown High School area downtown/city limits, University High School area north/east outskirts of town, and Clay-Battelle High School area western end of the county. These classifications were also used for the stakeholder community health concerns survey.
Part VI Line 3	WVUH employs 5.44 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.wvumedicine.com under the Billing and Insurance - Online Bill Pay 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 residents in the entire state of West Virginia and portions of the neighboring states of Maryland, Pennsylvania and Ohio. However, WVUH considers its Primary Service Area PSA to include Monongalia County, WV. The 2018 market share for our PSA is 45.7 with 25.4 of WVUH patients covered by Medicaid. The largest non-profit competitor within our PSA include Monongalia General Hospital. Other non-profit competitors within areas WVUH serves residents include Charleston Area Medical Center CAMC and University of Pittsburgh Medical Center UPMC.
Part VI Line 4	According to 2019 estimates, Monongalia County had a population of 106,203 and an average household income of 78,832. The unemployment rate of Monongalia County residents was 6.
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. 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	39.7 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 or greater. Obesity is a major risk factor for cardiovascular disease, certain types of cancer, and Type 2 Diabetes. 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, Walk 100 Miles in 100 days, which is the states largest sustained exercise 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 deaths 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	In 2017, the new WVU Heart and Vascular Institute HVI opened. The new clinic treats adult patients who need services related to cardiology, cardiothoracic surgery, vascular surgery, thoracic surgery, and cardiac rehabilitation. The HVI provides 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 diverse board, with eight of the sixteen members living in or around Morgantown, WV. Seven of the eight 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 sixteen board members are neither employees nor 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 West Virginia University School of Medicine.
Part VI Line 5	WVUH allocates available funding to capital purchases and expanded services to improve patient care, support of medical education at West Virginia University, and research through support of the Mary Babb Randolph Cancer Center.
Part VI Line 5	WVU Hospital is responsible for providing educational and clinical facilities primarily for the Universitys 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.
Part VI Line 5	Many WVU Medicine providers and students volunteer their time at Milan Puskar Health Right, a community health clinic, which provides care at no cost to uninsured or underinsured low-income residents. In addition, WVUH organizes Kids Health Fairs, Women Love Your Heart screenings, along with offering free screenings at clinical open houses.
Part VI Line 6	West Virginia University Hospitals, Inc. is a part of the WV United Health System WVUHS. WVUHS is a not-for-profit corporation formed to serve as part of an integrated health science and healthcare delivery team. WVUHS serves as the parent corporation to an affiliated group of healthcare providing entities. The strategic plan of the System states intent to build a regional health care delivery system in its service areas, 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 Hospital Center in Bridgeport, WV, Camden-Clark Memorial Hospital in Parkersburg, WV, City Hospital, Inc. in Martinsburg, WV, Jefferson Memorial Hospital in Ranson, WV, Potomac Valley Hospital in Keyser, WV, St. Josephs Hospital of Buckhannon, Inc. in Buckhannon, WV, Reynolds Memorial Hospital, in Glen Dale, WV, West Virginia Health Care Cooperative, doing business as, Summersville Regional Medical Center in Summersville, WV, Braxton County Memorial Hospital in Gassaway, WV, and Community Health Association, doing business as, Jackson General Hospital in Ripley, WV.
Part VI Line 6	The System also includes the physician practices of United Physicians Care, Inc. and Camden-Clark Physician Corp that operate in conjunction with the System hospitals along with United Summit Center, a behavioral health center located in Clarksburg, WV. In addition to these practices, the System also includes WVUH-East, Inc. and Camden-Clark Health Services which operate as management companies for their respective hospitals. The System also includes University Healthcare Foundation in Martinsburg, WV, United Health Foundation in Bridgeport, WV, Camden-Clark Foundation in Parkersburg, WV, St. Josephs Foundation of Buckhannon, Inc. in Buckhannon, WV, and Reynolds Memorial Foundation in Glen Dale, WV which perform various fundraising activities for their respective hospitals.

Schedule H (Form 990) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

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," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

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 Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) WVU Foundation 1 Waterfront Place Morgantown,WV26501	55-6017181	501c3	1,128,270	Support
(2) United Way of Monongalia & Preston Counties 278-C Spruce Street Morgantown,WV26505	55-0462065	501c3	60,000	Support
(3) American Heart Assocation 7272 Greenville Avenue Dallas,TX75231	13-5613797	501c3	15,000	Support
(4) Board of Parks and Recreation PO Box 590 Morgantown,WV26506	55-6000620	501c3	10,000	Community Health Improvements
(5) WV Chapter of American College 4480 Mason Dixon Highway Core,WV26541	55-0391262	501c3	10,000	Support
(6) Morgantown Area Chamber of Commerce 1029 University Avenue Suite 101 Morgantown,WV26505	55-0237464	501c6	9,950	Support
(7) Ronald McDonald House Charities 841 Country Club Drive Morgantown,WV26505	55-0668138	501c3	8,500	Support
(8) Friends of WVU Hospitals PO Box 8075 Morgantown,WV26506	55-6011282	501c3	6,000	Support
(9) American Cancer Society 250 Williams Street NW Suite 400 Atlanta,GA30303	13-1788491	501c3	5,000	Support
(10) Boy Scouts of America PO Box 1762 Parkersburg,WV26102	55-0357016	501c3	5,000	Support
(11) Catholic Charities of WV 2000 Main Street Wheeling,WV26003	55-0391262	501c3	5,000	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 Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2019

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

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

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

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

Schedule I (Form 990) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- 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" on Form 990, Part IV, line 23.
SchJMediumBullet

Attach to Form 990.
SchJMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

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

Yes

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

Yes

Indicate which, if any, of the following the filing organization used 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 on 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), 501(c)(4), and 501(c)(29) organizations must complete lines 5-9.

For persons listed on 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," on line 5a or 5b, describe in Part III.

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

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

Yes

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

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

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

Were any amounts reported on 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" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

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

Cat. No. 50053T

Schedule J (Form 990) 2019

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 on 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 (E) amounts for that individual.

(A) Name and Title		(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 in column (B) reported as deferred on prior Form 990
(A) Name and Title		(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)
1Stephen Tancin VP Ancillary Services	(i) (ii)	204,459 -------------	38,644 -------------	114,692 -------------	9,371 -------------	13,775 -------------	380,941 -------------	-------------
2Mark Waddell DO Physician, June - December	(i) (ii)	239,025 ------------- 55,120	19,680 -------------	956 -------------	8,672 -------------	10,810 -------------	279,143 ------------- 55,120	-------------
3Douglas Mitchell VP Chief Nursing Officer	(i) (ii)	257,340 -------------	35,189 -------------	2,257 -------------	34,697 -------------	15,599 -------------	345,082 -------------	16,470 -------------
4Justin Gibson Executive Director of Finance	(i) (ii)	247,659 -------------	31,622 -------------	3,897 -------------	37,287 -------------	25,814 -------------	346,279 -------------	6,153 -------------
5Michael Shullo Associate VP, Transplant Program	(i) (ii)	266,469 -------------	-------------	1,483 -------------	12,383 -------------	25,891 -------------	306,226 -------------	-------------
6Melissa McCoy VP Finance/CFO	(i) (ii)	173,342 ------------- 173,342	39,776 ------------- 39,776	3,458 ------------- 3,458	31,023 ------------- 31,023	19,467 ------------- 19,467	267,066 ------------- 267,066	22,421 ------------- 22,421
7Amy Bush VP of Operations	(i) (ii)	333,666 -------------	46,066 -------------	2,048 -------------	63,209 -------------	26,093 -------------	471,082 -------------	28,339 -------------
8Anthony Condia VP Marketing and Communications	(i) (ii)	127,525 ------------- 127,525	17,310 ------------- 17,310	531 ------------- 531	12,850 ------------- 12,850	10,512 ------------- 10,512	168,728 ------------- 168,728	15,443 ------------- 15,443
9Guy Leveaux MD Physician, June - December	(i) (ii)	179,739 ------------- 60,320	69,000 -------------	1,051 -------------	4,311 -------------	11,934 -------------	266,035 ------------- 60,320	-------------
10Brent Glover MD Physician, June - December	(i) (ii)	220,195 ------------- 66,225	7,760 -------------	177 -------------	9,413 -------------	14,967 -------------	252,512 ------------- 66,225	-------------
11Elaine Curtiss Director of Talent Acquisition	(i) (ii)	205,345 -------------	28,668 -------------	128 -------------	8,859 -------------	25,319 -------------	268,319 -------------	-------------
12Frank Briggs VP, WVU Heart Vascular institute	(i) (ii)	212,124 ------------- 90,910	49,310 ------------- 21,133	4,703 ------------- 2,015	31,985 ------------- 13,708	19,588 ------------- 8,395	317,710 ------------- 136,161	32,158 ------------- 13,782
13Richard Funnell VP, Cancer Services	(i) (ii)	278,993 -------------	22,650 -------------	5,630 -------------	34,809 -------------	18,799 -------------	360,881 -------------	-------------
14Cheryl Jones VP, Nursing	(i) (ii)	187,374 -------------	8,668 -------------	4,866 -------------	28,265 -------------	25,574 -------------	254,747 -------------	-------------
15Joshua Hack Chief Medical Physicist	(i) (ii)	219,150 -------------	-------------	302 -------------	9,862 -------------	401 -------------	229,715 -------------	-------------
16Nathan Burt VP, Operations	(i) (ii)	166,297 -------------	-------------	3,257 -------------	7,871 -------------	25,094 -------------	202,519 -------------	-------------
17Karyn Wallace VP, Neuroscience	(i) (ii)	117,162 ------------- 117,162	-------------	15,480 ------------- 15,480	5,432 ------------- 5,432	8,997 ------------- 8,997	147,071 ------------- 147,071	-------------

Schedule J (Form 990) 2019

Page 3

Part III

Supplemental Information

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

Return Reference	Explanation
Part I Line 1b	The CEO receives allowances for both housing and automobile expenses. This benefit is reported in both Part VII and Schedule J of the Form 990. It is also part of the overall compensation package as approved by the compensation committee and the Board of Directors. This was included as taxable compensation on the Form W-2 of the CEO for 2019.
Part I Line 3	Compensation for WVU Hospitals, Inc. CEO is determined by the WV United Health System compensation committee. The System engages an independent group to perform an executive compensation review and compensation survey every two years. This information is provided to the committee, which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive, ensuring that the compensation package offered does not exceed fair market value.
Part I Line 4b	During 2019, certain individuals reported in Part VII participated in a nonqualified retirement plan. The following is a list of those individuals, plan types and amounts.
Part II Line 1a	Frank Briggs - CAA deferred contributions of 31,985 Douglas Mitchell - CAA deferred contributions of 26,121 Anthony Condia - deferred contributions of 12,850 Richard Funnell - deferred contributions of 28,421 Cheryl Jones - deferred contributions of 19,500 Amy Bush - deferred contributions of 51,302 Melissa McCoy - deferred contributions of 31,023 Justin Gibson - deferred contributions of 25,750, and Karyn Wallace - deferred contributions of 5,432. All of the above amounts are properly reported on the Form W-2 for 2019.
Part I Line 4a	Stephen Tancin received CAA cash contributions of 23,142 in 2019. Melissa McCoy received 3,308 of CAA cash contributions. This amount is reported as Other Compensation in column iii and was included in their W-2 for 2019.
Part II	Amounts reported in Column F as reported as deferred compensation in prior years was distributed by a third party administrator. They are responsible for tax reporting of those payments.
Part I Line 6a	Per the WVUHS Incentive Plan incentives are contingent on meeting a net earning target.

Schedule J (Form 990) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

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 Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
SchKMediumBullet

Attach to Form 990.
SchKMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

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	956622P32	08-01-2018	57,910,000	2018 E - Refund 2012 D E issuances		X		X		X
B	West Virginia Hospital Finance Authority	62-1256910	000000000	06-30-2011	28,520,000	2011D - Refund 1998 Bonds		X		X		X
C	West Virginia Hospital Finance Authority	62-1256910	000000000	06-30-2011	16,345,000	2011E - Fund construction upgrades at WVUH and City Hospital, Inc.		X		X		X
D	West Virginia Hospital Finance Authority	62-1256910	000000000	08-01-2012	23,770,000	2012 C - Refund 2008 D Bond - allocated to WVUH-East entities		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622E91	10-03-2013	158,374,566	2013 A - New construction and renovations to WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	000000000	08-19-2015	18,500,000	2015A - New construction and refinance of loans incurred at acquisition of PVH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622L85	06-15-2016	119,678,674	2016 A - Refund 2003 BD, 2008 E, and 2009 C and 2009 C issuances - 18m to WVUH-East		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622N75	03-22-2017	193,415,642	2017 A - To fund building of SouthEast Tower - Heart Vascular Institute at WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622P24	07-11-2018	223,969,048	2018 A - To fund Childrens Hospital, RNI Parking and other renovations/expansions		X		X		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	2,920,000		10,953,645		7,580,000
2 Amount of bonds legally defeased ..............
3 Total proceeds of issue ..................	57,910,000		16,345,000		23,770,000		158,374,566
4 Gross proceeds in reserve funds .............
5 Capitalized interest from proceeds .............							22,351,252
6 Proceeds in refunding escrows ...............
7 Issuance costs from proceeds ...............	406,105		64,499		100,000		1,388,439
8 Credit enhancement from proceeds .............
9 Working capital expenditures from proceeds .............
10 Capital expenditures from proceeds .............	18,333,733		5,976,323		143,747,578		134,634,875
11 Other spent proceeds .............	57,503,895		118,754,553		23,670,000
12 Other unspent proceeds .............			10,345,000				159,047,168
13 Year of substantial completion .............	2018		2012		2012		2016
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2018, a current refunding issue)? ........	X		X		X		X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2018, 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 Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2019

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		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 ....
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 .........
6 Total of lines 4 and 5 .............
7 Does the bond issue meet the private security or payment test? ...		X		X		X		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............	X			X		X		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..	2.040 %
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............	X
9 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 the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X		X		X		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......	X		X		X		X
b Exception to rebate? ........		X		X		X		X
c No rebate due? .........		X	X			X	X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....	X			X	X			X
4a 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 ..........
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........

Schedule K (Form 990) 2019

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X		X		X	X
b Name of provider ..........			Cantor Fitzgerald & Co				Cantor Fitzgerald
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........			X				X
6 Were any gross proceeds invested beyond an available temporary period?		X		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...	X		X		X		X

Part Ⅴ

Procedures To Undertake Corrective Action

---------------------------------------------------------------------------------------------------------------	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
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?	X		X		X		X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation
Part I Line A	The 2018 Series E Bonds issue price 57,910,000 were issued collectively with 2018 Series C Bonds issue price 56,880,000 and 2018 Series D Bonds issue price 23,680,000 totaling 138,470,000 total issue price for all three series reported on Form 8038 for August 7/31/18 issuance. The Series C Bonds were allocated to CCMC and will be reported on its Schedule K. The Series D Bonds were allocated to UHC and will be reported on its Schedule K.
Part III Line 8a	The items disposed of in 2014 were disposed of because they were fully depreciated. Those disposals were 1.49 of the bond gross proceeds. In 2013 items sold were fully depreciated at the time of the sale, these items were .55 of the bond gross proceeds, to meet remedial actions requirements the proceeds received were used to purchase like items.
Part I Line A	The CUSIP shown on the Form 8038 956622P65 is for another bond in the 2018 issue - 2018 C D which are reported on the Schedule Ks for CCMC and UHC respectively.
Part I	Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, West Virginia University Hospitals, Inc WVUH as parent company to City Hospital, Inc. CHI, The Charles Town General Hospital dba Jefferson Medical Center JMC, University Healthcare Foundation, Inc. UHF, and Potomac Valley Hospital PVH is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return. The total amount of the bonds reported on this Schedule K allocated to subsidiaries is 80,649,350. United Hospital Center, Inc. UHC EIN 55-0525724 and Camden-Clark Memorial Hospital Corporation CCMH EIN 31-1524546 are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in multiple series and each series is reported in this tax return separately.
Part I Line AB	The 2011 D E bonds were issued as a single issue with an issue price of 44,865,000. The two series comprising this issue are broken out separately herein because the bonds refunded by the 2011D were issued prior to 2002.
Part I Line C	The 2012 Series C Bonds issue price 23,770,000 were issued collectively with 2012 Series A Bonds issue price 38,145,000 and 2012 Series B Bonds issue price 50,080,000 totaling 111,995,000 total issue price for all three series reported on Form 8038 for August 1, 2012 issuance. The full Series A Bonds were allocated to United Hospital Center and were refunded with tax-exempt bonds in 2018 that is reported on the UHC Schedule K. The full Series B Bonds were allocated to Camden-Clark Medical Center and were refunded with taxable debt in 2015.
Part I Line D	The 2013 A Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH issue price 158,374,566 and CCMH issue price- 47,037,860. The total issue price for the 2013 A Series Bonds was 205,412,426 consistent with total issue price reported on Form 8038 for October 3, 2013 issuance, CUSIP 956622E91. Only the portion of proceeds allocated to WVUH has been reported on this return Part I, Line B this Schedule K. The CCMH allocated portion of the 2013 A Series Bonds was used for refunding of its 2004 A Series bonds and expansion and renovation projects as reported on the tax return filed by CCMH.
Part II Line 12	Column B - This issuance was allocated between WVUH and WVUH-East, the 10,345,000 allocated to WVUH was refunded by a taxable loan prior to being expended.
Part IV Line 2b	Columns A B - Rebate calculations for 2011 Series D E issuance were prepared during 2016 and found that no rebate is due. Column C - Rebate calculations through October 2, 2017 no rebate liability is due. The next computation date is the earlier of October 2, 2022 or the date the issue is fully redeemed. Column D - Rebate calculations through October 3, 2018 no rebate liability is due. The next computation date is the earlier of October 3, 2023 or the date the issue is fully redeemed.
Part IV Line 3	Column A B - Interest will accrue at a fixed rate through June 30, 2021, thereafter it will accrue at a variable rate.
Part IV Line 5c	Column D - The securities for the 2013 A Bonds were purchased on October 25, 2013 and the last one matured on May 27, 2016.
Part IV Line 5c	Column D - The securities for the 2013 A Bonds were purchased on October 25, 2013 and the last one matured on May 27, 2016.
Part I Line C	The CUSIPS for the two 2017 A bonds maturing on the final maturity date are 956622N75 and 956622N83.
Part I Line D	The 2016 A Bonds were issued on behalf of the West Virginia United Health System Obligated Group with an issue price of 288,869,596 per Form 8038. The 2016 A Bonds were issued to refund certain outstanding bonds. Per internal allocations based on the balances of the refunded bonds in the general ledger proceeds allocated to WVUH and WVUH-East, 119,678,674 in total, have been reported on this return Part I, Line D of the second Schedule K. The proceeds allocated to WVUH, 101,624,324, were used to refund the 2003D, 2008E, and 2009C issuances as an advanced refundings The proceeds allocated to WVUH-East, 18,054,350, were used to refund 2008E as an advanced refunding. The remaining proceedes from this issuance are reported on Form 990 for CCMC and UHC.
Part I Line B	WVUH and WVUH-East, 119,678,674 in total, have been reported on this return Part I, Line D of the second Schedule K. The proceeds allocated to WVUH, 101,624,324, were used to refund the 2003D, 2008E, and 2009C issuances as an advanced refundings The proceeds allocated to WVUH-East, 18,054,350, were used to refund 2008E as advanced refundings. The remaining proceedes from this issuance are reported on Form 990 for CCMC and UHC.
Part II Line 3	Column C - The combined amounts reported in lines 7, 10, and 12 totaling 180,369,584 is greater than the total issuance as reported on the Form 8038 by 255,062. This amount is comprised of Interest Income of 572,554, Realized Losses 197,811, and Unrealized Losses of 119,681. The resulting increase has been included in the available project funds and will be used to complete the projects as listed in the sources and uses of funds per the bond transcripts. The resulting increase has been included in the available project funds and will be used to complete the projects as listed in the sources and uses of funds per the bond transcripts.
Part III Line 2	Column B - There is a lease agreement present that creates PBU from the use of funds from the 2003 B issuance that was refunded by the 2016 A issuace. The amount of PBU calculated for 2019 is .0006.
Part III Line 3a c	Column C - while there are management or service contracts as well as reserach agreements that may result in Private Business Use in bond-financed property the review of such activity for 2019 was so minor that it did not reach the reporting threshold of 2/10th of a percent. We will continue to monitor these activities in future years.
Part II Line 12	Column B - at the time the 2018 Form 990 was prepared funds remained undistributed in the 2016A COI fund. The fund trustee was contacted and the funds were appropriately distributed prior to filing of the Form 990.
Part IV Line 2a	All columns - issuances are not yet required to have rebate calculations, all issuances are expected to meet the exception to rebate.
Part II Line 12	The amount reported in Line 12 Column B is a result of a balance that remained in the account that is used to fund principal and interest payments on this issuance. We are provided an amount to fund prior to the payment date, once funds that are sold/redeemed to make our payment there is occisaionally a residual amount. That amount is left in the account to apply to future payments.
Part IV Line 5c	Column B - The securities for the 2016 A Bonds were purchased on June 15, 2016 and the last one matured on May 31, 2019.
Part IV Line 5c	Column B - The securities for the 2016 A Bonds were purchased on June 15, 2016 and the last one matured on May 31, 2019.

Schedule K (Form 990) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

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Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

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 Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
SchKMediumBullet

Attach to Form 990.
SchKMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

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	956622P32	08-01-2018	57,910,000	2018 E - Refund 2012 D E issuances		X		X		X
B	West Virginia Hospital Finance Authority	62-1256910	000000000	06-30-2011	28,520,000	2011D - Refund 1998 Bonds		X		X		X
C	West Virginia Hospital Finance Authority	62-1256910	000000000	06-30-2011	16,345,000	2011E - Fund construction upgrades at WVUH and City Hospital, Inc.		X		X		X
D	West Virginia Hospital Finance Authority	62-1256910	000000000	08-01-2012	23,770,000	2012 C - Refund 2008 D Bond - allocated to WVUH-East entities		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622E91	10-03-2013	158,374,566	2013 A - New construction and renovations to WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	000000000	08-19-2015	18,500,000	2015A - New construction and refinance of loans incurred at acquisition of PVH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622L85	06-15-2016	119,678,674	2016 A - Refund 2003 BD, 2008 E, and 2009 C and 2009 C issuances - 18m to WVUH-East		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622N75	03-22-2017	193,415,642	2017 A - To fund building of SouthEast Tower - Heart Vascular Institute at WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622P24	07-11-2018	223,969,048	2018 A - To fund Childrens Hospital, RNI Parking and other renovations/expansions		X		X		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	2,920,000		10,953,645		7,580,000
2 Amount of bonds legally defeased ..............
3 Total proceeds of issue ..................	57,910,000		16,345,000		23,770,000		158,374,566
4 Gross proceeds in reserve funds .............
5 Capitalized interest from proceeds .............							22,351,252
6 Proceeds in refunding escrows ...............
7 Issuance costs from proceeds ...............	406,105		64,499		100,000		1,388,439
8 Credit enhancement from proceeds .............
9 Working capital expenditures from proceeds .............
10 Capital expenditures from proceeds .............	18,333,733		5,976,323		143,747,578		134,634,875
11 Other spent proceeds .............	57,503,895		118,754,553		23,670,000
12 Other unspent proceeds .............			10,345,000				159,047,168
13 Year of substantial completion .............	2018		2012		2012		2016
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2018, a current refunding issue)? ........	X		X		X		X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2018, 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 Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2019

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		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 ....
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 .........
6 Total of lines 4 and 5 .............
7 Does the bond issue meet the private security or payment test? ...		X		X		X		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............	X			X		X		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..	2.040 %
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............	X
9 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 the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X		X		X		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......	X		X		X		X
b Exception to rebate? ........		X		X		X		X
c No rebate due? .........		X	X			X	X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....	X			X	X			X
4a 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 ..........
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........

Schedule K (Form 990) 2019

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X		X		X	X
b Name of provider ..........			Cantor Fitzgerald & Co				Cantor Fitzgerald
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........			X				X
6 Were any gross proceeds invested beyond an available temporary period?		X		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...	X		X		X		X

Part Ⅴ

Procedures To Undertake Corrective Action

---------------------------------------------------------------------------------------------------------------	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
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?	X		X		X		X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation
Part I Line A	The 2018 Series E Bonds issue price 57,910,000 were issued collectively with 2018 Series C Bonds issue price 56,880,000 and 2018 Series D Bonds issue price 23,680,000 totaling 138,470,000 total issue price for all three series reported on Form 8038 for August 7/31/18 issuance. The Series C Bonds were allocated to CCMC and will be reported on its Schedule K. The Series D Bonds were allocated to UHC and will be reported on its Schedule K.
Part III Line 8a	The items disposed of in 2014 were disposed of because they were fully depreciated. Those disposals were 1.49 of the bond gross proceeds. In 2013 items sold were fully depreciated at the time of the sale, these items were .55 of the bond gross proceeds, to meet remedial actions requirements the proceeds received were used to purchase like items.
Part I Line A	The CUSIP shown on the Form 8038 956622P65 is for another bond in the 2018 issue - 2018 C D which are reported on the Schedule Ks for CCMC and UHC respectively.
Part I	Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, West Virginia University Hospitals, Inc WVUH as parent company to City Hospital, Inc. CHI, The Charles Town General Hospital dba Jefferson Medical Center JMC, University Healthcare Foundation, Inc. UHF, and Potomac Valley Hospital PVH is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return. The total amount of the bonds reported on this Schedule K allocated to subsidiaries is 80,649,350. United Hospital Center, Inc. UHC EIN 55-0525724 and Camden-Clark Memorial Hospital Corporation CCMH EIN 31-1524546 are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in multiple series and each series is reported in this tax return separately.
Part I Line AB	The 2011 D E bonds were issued as a single issue with an issue price of 44,865,000. The two series comprising this issue are broken out separately herein because the bonds refunded by the 2011D were issued prior to 2002.
Part I Line C	The 2012 Series C Bonds issue price 23,770,000 were issued collectively with 2012 Series A Bonds issue price 38,145,000 and 2012 Series B Bonds issue price 50,080,000 totaling 111,995,000 total issue price for all three series reported on Form 8038 for August 1, 2012 issuance. The full Series A Bonds were allocated to United Hospital Center and were refunded with tax-exempt bonds in 2018 that is reported on the UHC Schedule K. The full Series B Bonds were allocated to Camden-Clark Medical Center and were refunded with taxable debt in 2015.
Part I Line D	The 2013 A Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH issue price 158,374,566 and CCMH issue price- 47,037,860. The total issue price for the 2013 A Series Bonds was 205,412,426 consistent with total issue price reported on Form 8038 for October 3, 2013 issuance, CUSIP 956622E91. Only the portion of proceeds allocated to WVUH has been reported on this return Part I, Line B this Schedule K. The CCMH allocated portion of the 2013 A Series Bonds was used for refunding of its 2004 A Series bonds and expansion and renovation projects as reported on the tax return filed by CCMH.
Part II Line 12	Column B - This issuance was allocated between WVUH and WVUH-East, the 10,345,000 allocated to WVUH was refunded by a taxable loan prior to being expended.
Part IV Line 2b	Columns A B - Rebate calculations for 2011 Series D E issuance were prepared during 2016 and found that no rebate is due. Column C - Rebate calculations through October 2, 2017 no rebate liability is due. The next computation date is the earlier of October 2, 2022 or the date the issue is fully redeemed. Column D - Rebate calculations through October 3, 2018 no rebate liability is due. The next computation date is the earlier of October 3, 2023 or the date the issue is fully redeemed.
Part IV Line 3	Column A B - Interest will accrue at a fixed rate through June 30, 2021, thereafter it will accrue at a variable rate.
Part IV Line 5c	Column D - The securities for the 2013 A Bonds were purchased on October 25, 2013 and the last one matured on May 27, 2016.
Part IV Line 5c	Column D - The securities for the 2013 A Bonds were purchased on October 25, 2013 and the last one matured on May 27, 2016.
Part I Line C	The CUSIPS for the two 2017 A bonds maturing on the final maturity date are 956622N75 and 956622N83.
Part I Line D	The 2016 A Bonds were issued on behalf of the West Virginia United Health System Obligated Group with an issue price of 288,869,596 per Form 8038. The 2016 A Bonds were issued to refund certain outstanding bonds. Per internal allocations based on the balances of the refunded bonds in the general ledger proceeds allocated to WVUH and WVUH-East, 119,678,674 in total, have been reported on this return Part I, Line D of the second Schedule K. The proceeds allocated to WVUH, 101,624,324, were used to refund the 2003D, 2008E, and 2009C issuances as an advanced refundings The proceeds allocated to WVUH-East, 18,054,350, were used to refund 2008E as an advanced refunding. The remaining proceedes from this issuance are reported on Form 990 for CCMC and UHC.
Part I Line B	WVUH and WVUH-East, 119,678,674 in total, have been reported on this return Part I, Line D of the second Schedule K. The proceeds allocated to WVUH, 101,624,324, were used to refund the 2003D, 2008E, and 2009C issuances as an advanced refundings The proceeds allocated to WVUH-East, 18,054,350, were used to refund 2008E as advanced refundings. The remaining proceedes from this issuance are reported on Form 990 for CCMC and UHC.
Part II Line 3	Column C - The combined amounts reported in lines 7, 10, and 12 totaling 180,369,584 is greater than the total issuance as reported on the Form 8038 by 255,062. This amount is comprised of Interest Income of 572,554, Realized Losses 197,811, and Unrealized Losses of 119,681. The resulting increase has been included in the available project funds and will be used to complete the projects as listed in the sources and uses of funds per the bond transcripts. The resulting increase has been included in the available project funds and will be used to complete the projects as listed in the sources and uses of funds per the bond transcripts.
Part III Line 2	Column B - There is a lease agreement present that creates PBU from the use of funds from the 2003 B issuance that was refunded by the 2016 A issuace. The amount of PBU calculated for 2019 is .0006.
Part III Line 3a c	Column C - while there are management or service contracts as well as reserach agreements that may result in Private Business Use in bond-financed property the review of such activity for 2019 was so minor that it did not reach the reporting threshold of 2/10th of a percent. We will continue to monitor these activities in future years.
Part II Line 12	Column B - at the time the 2018 Form 990 was prepared funds remained undistributed in the 2016A COI fund. The fund trustee was contacted and the funds were appropriately distributed prior to filing of the Form 990.
Part IV Line 2a	All columns - issuances are not yet required to have rebate calculations, all issuances are expected to meet the exception to rebate.
Part II Line 12	The amount reported in Line 12 Column B is a result of a balance that remained in the account that is used to fund principal and interest payments on this issuance. We are provided an amount to fund prior to the payment date, once funds that are sold/redeemed to make our payment there is occisaionally a residual amount. That amount is left in the account to apply to future payments.
Part IV Line 5c	Column B - The securities for the 2016 A Bonds were purchased on June 15, 2016 and the last one matured on May 31, 2019.
Part IV Line 5c	Column B - The securities for the 2016 A Bonds were purchased on June 15, 2016 and the last one matured on May 31, 2019.

Schedule K (Form 990) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

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 Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
SchKMediumBullet

Attach to Form 990.
SchKMediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

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	956622P32	08-01-2018	57,910,000	2018 E - Refund 2012 D E issuances		X		X		X
B	West Virginia Hospital Finance Authority	62-1256910	000000000	06-30-2011	28,520,000	2011D - Refund 1998 Bonds		X		X		X
C	West Virginia Hospital Finance Authority	62-1256910	000000000	06-30-2011	16,345,000	2011E - Fund construction upgrades at WVUH and City Hospital, Inc.		X		X		X
D	West Virginia Hospital Finance Authority	62-1256910	000000000	08-01-2012	23,770,000	2012 C - Refund 2008 D Bond - allocated to WVUH-East entities		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622E91	10-03-2013	158,374,566	2013 A - New construction and renovations to WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	000000000	08-19-2015	18,500,000	2015A - New construction and refinance of loans incurred at acquisition of PVH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622L85	06-15-2016	119,678,674	2016 A - Refund 2003 BD, 2008 E, and 2009 C and 2009 C issuances - 18m to WVUH-East		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622N75	03-22-2017	193,415,642	2017 A - To fund building of SouthEast Tower - Heart Vascular Institute at WVUH		X		X		X
	West Virginia Hospital Finance Authority	62-1256910	956622P24	07-11-2018	223,969,048	2018 A - To fund Childrens Hospital, RNI Parking and other renovations/expansions		X		X		X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	2,920,000		10,953,645		7,580,000
2 Amount of bonds legally defeased ..............
3 Total proceeds of issue ..................	57,910,000		16,345,000		23,770,000		158,374,566
4 Gross proceeds in reserve funds .............
5 Capitalized interest from proceeds .............							22,351,252
6 Proceeds in refunding escrows ...............
7 Issuance costs from proceeds ...............	406,105		64,499		100,000		1,388,439
8 Credit enhancement from proceeds .............
9 Working capital expenditures from proceeds .............
10 Capital expenditures from proceeds .............	18,333,733		5,976,323		143,747,578		134,634,875
11 Other spent proceeds .............	57,503,895		118,754,553		23,670,000
12 Other unspent proceeds .............			10,345,000				159,047,168
13 Year of substantial completion .............	2018		2012		2012		2016
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2018, a current refunding issue)? ........	X		X		X		X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2018, 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 Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) 2019

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		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 ....
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 .........
6 Total of lines 4 and 5 .............
7 Does the bond issue meet the private security or payment test? ...		X		X		X		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............	X			X		X		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..	2.040 %
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............	X
9 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 the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X		X		X		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......	X		X		X		X
b Exception to rebate? ........		X		X		X		X
c No rebate due? .........		X	X			X	X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....	X			X	X			X
4a 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 ..........
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........

Schedule K (Form 990) 2019

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X		X		X	X
b Name of provider ..........			Cantor Fitzgerald & Co				Cantor Fitzgerald
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........			X				X
6 Were any gross proceeds invested beyond an available temporary period?		X		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...	X		X		X		X

Part Ⅴ

Procedures To Undertake Corrective Action

---------------------------------------------------------------------------------------------------------------	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
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?	X		X		X		X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation
Part I Line A	The 2018 Series E Bonds issue price 57,910,000 were issued collectively with 2018 Series C Bonds issue price 56,880,000 and 2018 Series D Bonds issue price 23,680,000 totaling 138,470,000 total issue price for all three series reported on Form 8038 for August 7/31/18 issuance. The Series C Bonds were allocated to CCMC and will be reported on its Schedule K. The Series D Bonds were allocated to UHC and will be reported on its Schedule K.
Part III Line 8a	The items disposed of in 2014 were disposed of because they were fully depreciated. Those disposals were 1.49 of the bond gross proceeds. In 2013 items sold were fully depreciated at the time of the sale, these items were .55 of the bond gross proceeds, to meet remedial actions requirements the proceeds received were used to purchase like items.
Part I Line A	The CUSIP shown on the Form 8038 956622P65 is for another bond in the 2018 issue - 2018 C D which are reported on the Schedule Ks for CCMC and UHC respectively.
Part I	Schedule K - For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, West Virginia University Hospitals, Inc WVUH as parent company to City Hospital, Inc. CHI, The Charles Town General Hospital dba Jefferson Medical Center JMC, University Healthcare Foundation, Inc. UHF, and Potomac Valley Hospital PVH is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return. The total amount of the bonds reported on this Schedule K allocated to subsidiaries is 80,649,350. United Hospital Center, Inc. UHC EIN 55-0525724 and Camden-Clark Memorial Hospital Corporation CCMH EIN 31-1524546 are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in multiple series and each series is reported in this tax return separately.
Part I Line AB	The 2011 D E bonds were issued as a single issue with an issue price of 44,865,000. The two series comprising this issue are broken out separately herein because the bonds refunded by the 2011D were issued prior to 2002.
Part I Line C	The 2012 Series C Bonds issue price 23,770,000 were issued collectively with 2012 Series A Bonds issue price 38,145,000 and 2012 Series B Bonds issue price 50,080,000 totaling 111,995,000 total issue price for all three series reported on Form 8038 for August 1, 2012 issuance. The full Series A Bonds were allocated to United Hospital Center and were refunded with tax-exempt bonds in 2018 that is reported on the UHC Schedule K. The full Series B Bonds were allocated to Camden-Clark Medical Center and were refunded with taxable debt in 2015.
Part I Line D	The 2013 A Series Bonds were issued as one series but were allocated within the Obligated Group to WVUH issue price 158,374,566 and CCMH issue price- 47,037,860. The total issue price for the 2013 A Series Bonds was 205,412,426 consistent with total issue price reported on Form 8038 for October 3, 2013 issuance, CUSIP 956622E91. Only the portion of proceeds allocated to WVUH has been reported on this return Part I, Line B this Schedule K. The CCMH allocated portion of the 2013 A Series Bonds was used for refunding of its 2004 A Series bonds and expansion and renovation projects as reported on the tax return filed by CCMH.
Part II Line 12	Column B - This issuance was allocated between WVUH and WVUH-East, the 10,345,000 allocated to WVUH was refunded by a taxable loan prior to being expended.
Part IV Line 2b	Columns A B - Rebate calculations for 2011 Series D E issuance were prepared during 2016 and found that no rebate is due. Column C - Rebate calculations through October 2, 2017 no rebate liability is due. The next computation date is the earlier of October 2, 2022 or the date the issue is fully redeemed. Column D - Rebate calculations through October 3, 2018 no rebate liability is due. The next computation date is the earlier of October 3, 2023 or the date the issue is fully redeemed.
Part IV Line 3	Column A B - Interest will accrue at a fixed rate through June 30, 2021, thereafter it will accrue at a variable rate.
Part IV Line 5c	Column D - The securities for the 2013 A Bonds were purchased on October 25, 2013 and the last one matured on May 27, 2016.
Part IV Line 5c	Column D - The securities for the 2013 A Bonds were purchased on October 25, 2013 and the last one matured on May 27, 2016.
Part I Line C	The CUSIPS for the two 2017 A bonds maturing on the final maturity date are 956622N75 and 956622N83.
Part I Line D	The 2016 A Bonds were issued on behalf of the West Virginia United Health System Obligated Group with an issue price of 288,869,596 per Form 8038. The 2016 A Bonds were issued to refund certain outstanding bonds. Per internal allocations based on the balances of the refunded bonds in the general ledger proceeds allocated to WVUH and WVUH-East, 119,678,674 in total, have been reported on this return Part I, Line D of the second Schedule K. The proceeds allocated to WVUH, 101,624,324, were used to refund the 2003D, 2008E, and 2009C issuances as an advanced refundings The proceeds allocated to WVUH-East, 18,054,350, were used to refund 2008E as an advanced refunding. The remaining proceedes from this issuance are reported on Form 990 for CCMC and UHC.
Part I Line B	WVUH and WVUH-East, 119,678,674 in total, have been reported on this return Part I, Line D of the second Schedule K. The proceeds allocated to WVUH, 101,624,324, were used to refund the 2003D, 2008E, and 2009C issuances as an advanced refundings The proceeds allocated to WVUH-East, 18,054,350, were used to refund 2008E as advanced refundings. The remaining proceedes from this issuance are reported on Form 990 for CCMC and UHC.
Part II Line 3	Column C - The combined amounts reported in lines 7, 10, and 12 totaling 180,369,584 is greater than the total issuance as reported on the Form 8038 by 255,062. This amount is comprised of Interest Income of 572,554, Realized Losses 197,811, and Unrealized Losses of 119,681. The resulting increase has been included in the available project funds and will be used to complete the projects as listed in the sources and uses of funds per the bond transcripts. The resulting increase has been included in the available project funds and will be used to complete the projects as listed in the sources and uses of funds per the bond transcripts.
Part III Line 2	Column B - There is a lease agreement present that creates PBU from the use of funds from the 2003 B issuance that was refunded by the 2016 A issuace. The amount of PBU calculated for 2019 is .0006.
Part III Line 3a c	Column C - while there are management or service contracts as well as reserach agreements that may result in Private Business Use in bond-financed property the review of such activity for 2019 was so minor that it did not reach the reporting threshold of 2/10th of a percent. We will continue to monitor these activities in future years.
Part II Line 12	Column B - at the time the 2018 Form 990 was prepared funds remained undistributed in the 2016A COI fund. The fund trustee was contacted and the funds were appropriately distributed prior to filing of the Form 990.
Part IV Line 2a	All columns - issuances are not yet required to have rebate calculations, all issuances are expected to meet the exception to rebate.
Part II Line 12	The amount reported in Line 12 Column B is a result of a balance that remained in the account that is used to fund principal and interest payments on this issuance. We are provided an amount to fund prior to the payment date, once funds that are sold/redeemed to make our payment there is occisaionally a residual amount. That amount is left in the account to apply to future payments.
Part IV Line 5c	Column B - The securities for the 2016 A Bonds were purchased on June 15, 2016 and the last one matured on May 31, 2019.
Part IV Line 5c	Column B - The securities for the 2016 A Bonds were purchased on June 15, 2016 and the last one matured on May 31, 2019.

Schedule K (Form 990) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- TIN:

SCHEDULE M
(Form 990)

Department of the Treasury

Internal Revenue Service

Noncash Contributions

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

Attach to Form 990.
Right pointing arrow large image

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

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 ( Equipment )	X	14	58,105	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 through 28, that it must hold for at least three years from the date of the initial contribution, and which isn't 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 nonstandard 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 didn't report an amount in column (c) for a type of property for which column (a) is checked,

describe in Part II.

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

Cat. No. 51227J

Schedule M (Form 990) (2019)

Page 2

Part IISupplemental Information. 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.

Return Reference	Explanation

Schedule M (Form 990) (2019)

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- 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 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2019

Open to Public
Inspection

Name of the organization

West Virginia University Hospitals Inc

Employer identification number

55-0643304

Return Reference	Explanation
Form 990, Part III, Line 4d	Program Service Expenses 80,095,284, Grants and allocations 0, Revenue 101,002,866 Cardiology - Our cardiologists offer comprehensive evaluation and management of diseases of the heart and circulatory system and work with primary care physicians to ensure coordinated, continuous care. Our faculty have expertise in every aspect of cardiac care, ranging from standard procedures such as outpatient consultation, echocardiography, and angiography to advanced clinical research into heart failure, preventive cardiology, and radio-frequency ablation. Special services include physical fitness evaluation, non-invasive and invasive studies, interventional procedures, and radioisotope examinations of the heart.
Form 990, Part III, Line 4d	Program Service Expenses 76,980,238, Grants and allocations 0, Revenue 82,372,912 Pediatrics - The WVU Pediatrics and Adolescent Care Clinic is staffed by general pediatricians, family practitioners, and a team of nurses specially trained to care for children from infancy to young adulthood. We are here for all the typical problems that accompany a childs growth and development, providing routine care such as immunizations, well-child check-ups, treatment for ear infections and more. While our primary focus is preventative care, we are well-equipped to handle everything from common pediatric illness to complex medical conditions. Our doctors and nurses provide the highest quality care for both in-patient and outpatient children.
Form 990, Part III, Line 4d	Program Service Expenses 68,750,368, Grants and allocations 0, Revenue 88,601,750 General Surgery - WVU Hospitals surgeons, combined with our state-of- the-art surgical technologies, provide patients with some of the most advanced medical care available today. Innovating technologies, like minimally invasive robotic surgery, help reduce pain, decrease recovery time, and improve surgical outcomes. WVUH offers procedures for a range of conditions, such as cardiovascular surgery for ischemic, valvular, and congenital heart disease, pacemaker implants, gastrointestinal surgery, general pediatric, pediatric urology, and pediatric cardiothoracic surgery, thoracic surgery, surgery for injuries that result from trauma, vascular surgery involving vessels of the head, neck, extremities, and abdominal aorta, surgical oncology, and urologic disorders.
Form 990, Part III, Line 4d	Program Service Expenses 501,953,473, Grants and allocations 0, Revenue 615,801,111 WVU Hospitals offers a wide variety of other healthcare services that include but are not limited to Pediatrics, Obstetrics/Gynecology, Neonatal care, Behavioral Medicine, Neurology, Otolaryngology, Emergency Medicine, Neurosurgery, and Family Medicine.
Form 990, Part VI, Section A, Line 3	WVUH has contracted out the oversight duties of quality control, medical information, 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 postions, as well as the associated costs, are board approved.
Form 990, Part VI, Section B, Line 11b	The Form 990 is prepared by the accounting department and then reviewed by the accounting manager. Upon approval, it is then reviewed by the non-profit tax manager of our independent auditing firm. Once all review notes are cleared, it is presented to the CFO. Once approved at that level, it is then reviewed by the Compliance and Audit Committee. After being presented to the committee, it is provided to all board members for comments prior to filing with 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 are forwarded to the Vice President of Corporate Compliance for review and recommendations for resolution. The recommendations are then provided to the President and/or Board of WVUH for consideration and determination of final action. Nothing of concern was found during the review in 2019.
Form 990, Part VI, Section B, Line 15a	The compensation of the CEO is determined by the WV United Health System Compensation Committee based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This information is provided to the compensation committee which is made up of independent board members who are then responsible for setting the compensation packages offered to each executive, ensuring that the compensation package does not exceed fair market value based on the data from the consultant group. The minutes of the compensation committee are contemporaneously documented and retained. A full compensation survey was completed in 2018 for 2019 compensation amounts.
Form 990, Part VI, Section B, Line 15b	The compensation of all officers at the Vice President level and below is determined based upon a salary and benefit survey prepared by an independent company using data of comparable facilities. This data is then interpreted and provided to an independent compensation committee. The independent compensation committee then uses this data to determine a fair and reasonable compensation package. All relevant data as well as minutes from each meeting are retained.
Form 990, Part VI, Section C, Line 19	The WV Healthcare Authority publishes the annual financial statements of WVUH in the local newspapers. All other financial and governing documents including the conflict of interest policy are available upon request at the WVUH Administration Office during normal business hours.
Form 990, Part XI, Line 9	Other changes in net assets or fund balance consists of related organization capitalization transfers of 24,722,208 and obligation to the West Virginia University School of Medicine of 9,775,000 under the Joint Operating Agreement, Premier Investment of 5,835,986, and Alternative Investments audit adjustment of 13,982,245 and 3 rounding.
Form 990, Part IV, Line 24a	For purposes of reporting bond issuance allocations on Schedule K to the Internal Revenue Service, WVUH, as parent company to City Hospital, Jefferson Memorial Hospital, University Healthcare Foundation and Potomac Valley Hospital, is reporting bond issuances allocated to WVUH and its subsidiaries on a consolidated basis on Schedule K attached to this tax return.
Form 990, Part IV, Line 24a	United Hospital Center and Camden-Clark Medical Center are reporting bond allocations issued to them on the return filed by such taxpayer. Several bond issuances were issued in series and each series is reported in this tax return separately. For each series identified in Schedule K, Part 1, the taxpayer will reconcile the series amount reported on 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.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

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

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2019

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 (if applicable) 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 entity?
(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 PO Box 8034 Morgantown,WV26506 55-0754713	Healthcare Access	WV	501c3	12a	N/A		No
(2)West Virginia University Hospitals East Inc 2500 Foundation Way Martinsburg,WV25401 20-2337985	Healthcare Access	WV	501c3	12a	West Virginia University Hospitals Inc	Yes
(3)City Hospital Inc 2500 Foundation Way Martinsburg,WV25401 55-0383321	Patient Care	WV	501c3	3	West Virginia University Hospitals East Inc		No
(4)Jefferson Memorial Hospital 300 S Preston St Ranson,WV25438 55-0359755	Patient Care	WV	501c3	3	West Virginia University Hospitals East Inc		No
(5)University Healthcare Foundation 2500 Foundation Way Martinsburg,WV25401 31-1118075	Hospital Support	WV	501c3	12a	West Virginia University Hospitals Inc		No
(6)United Summit Center 6 Hospital Plaza Clarksburg,WV26301 55-0752788	Behavioral Health	WV	501c3	3	West Virginia University Hospitals Inc		No
(7)United Hospital Center Inc 327 Medical Park Drive Bridgeport,WV26330 55-0525724	Patient Care	WV	501c3	3	West Virginia United Health System		No
(8)United Physicians Care Inc 686 South Pike Street Shinnston,WV26431 55-0638563	Patient Care	WV	501c3	3	United Hospital Center Inc		No
(9)United Health Foundation 327 Medical Park Drive Bridgeport,WV26330 55-0621706	Hospital Support	WV	501c3	12a	United Hospital Center Inc		No
(10)West Virginia Health Care Cooperative Inc 400 Fairview Heights Rd Summersville,WV26651 55-0650441	Patient Care	WV	501c3	3	West Virginia University Hospitals Inc		No
(11)Camden-Clark Health Services 800 Garfield Ave Parkersburg,WV26101 55-0769602	Healthcare Access	WV	501c3	12a	West Virginia United Health System		No
(12)Camden-Clark Foundation 800 Garfield Ave Parkersburg,WV26101 55-0667789	Hospital Support	WV	501c3	7	Camden-Clark Health Services		No
(13)Camden-Clark Memorial Hospital 800 Garfield Ave Parkersburg,WV26101 31-1524546	Patient Care	WV	501c3	3	Camden-Clark Health Services		No
(14)Camden-Clark Physician Corp 604 Ann Street Parkersburg,WV26101 26-4058719	Patient Care	WV	501c3	3	Camden-Clark Health Services		No
(15)West Virginia University Medical Corporation PO Box 897 Morgantown,WV26507 55-0492006	Healthcare Access	WV	501c3	3	N/A		No
(16)Potomac Valley Hospital of W Va Inc 100 Pin Oak Lane Keyser,WV26726 55-0420956	Patient Care	WV	501c3	3	West Virginia University Hospitals Inc	Yes
(17)St Joseph's Hospital of Buckhannon Inc 1 Amalia Drive Buckhannon,WV26201 55-0356996	Patient Care	WV	501c3	3	West Virginia United Health System		No
(18)St Joseph's Foundation of Buckhannon Inc 1 Amalia Drive Buckhannon,WV26201 55-0727650	Hospital Support	WV	501c3	12b	St Joseph's Hospital of Buckhannon Inc		No
(19)Reynolds Memorial Hospital 800 Wheeling Ave Glen Dale,WV26038 55-0357045	Patient Care	WV	501c3	3	West Virginia University Hospitals Inc	Yes
(20)Reynolds Memorial Foundation 800 Wheeling Ave Glen Dale,WV26038 55-0710402	Hospital Support	WV	501c3	12a	Reynolds Memorial Hospital Inc		No
(21)Braxton County Memorial Hospital 100 Hoylman Drive Gassaway,WV26624 55-0611919	Patient Care	WV	501c3	3	West Virginia University Hospitals Inc		No
(22)Community Health Association 122 Pinnell Street Ripley,WV25271 55-0462730	Patient Care	WV	501c3	3	West Virginia University Hospitals Inc		No
(23)Healthnet Aeromedical Services Inc 419 Brooks Street Charleston,WV25301 55-0681969	Support	WV	501c3	12a	N/A		No

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

Cat. No. 50135Y

Schedule R (Form 990) 2019

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 V-UBI 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 V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No
(1) Gateway Home Care 1353 Edwin Miller Blvd Martinsburg,WV25404 54-1965474	Durable Medical Equipment	WV	AHS LLC				No			No
(2) Allied Health Sourcing Solutions PO Box 8034 Morgantown,WV26506 84-2403526	Supply Chain Management	WV	N/A				No			No
(3) WVUH-Davis MOB LLC PO Box 8034 Morgantown,WV26506 82-1104026	Medical Building and Equipment	WV	N/A				No			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	(g) Share of end-of-year assets	(i) Section 512(b)(13) controlled entity?
(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	(g) Share of end-of-year assets	Yes	No
(1) Allied Health Services Inc PO Box 782 Morgantown,WV26507 55-0652017	Medical Lab	WV	WV United Health System	C Corp				No
(2) West Virginia United Insurance Services Inc 3040 University Ave Suite 3200 Morgantown,WV26505 55-0756055	Provider Network	WV	WV United Health System	C Corp				No

Schedule R (Form 990) 2019

Page 3

Part V

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

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

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, or (iv) rent from a controlled entity .....................

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 Dividends from related organization(s) ............................

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

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

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

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

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

Yes

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

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

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

Yes

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

Yes

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

Yes

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

Yes

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

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

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 related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) West Virginia University Hospitals East Inc	d	1,298,553	Cost

Schedule R (Form 990) 2019

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 V-UBI 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 V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No

Schedule R (Form 990) 2019

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. (see instructions).

Return Reference	Explanation

Schedule R (Form 990) 2019

Additional Data

Software ID:	19009610
Software Version:	19.2.1.0

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.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	16
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	15
5	Total number of individuals employed in calendar year 2019 (Part V, line 2a) ......	5	11,456
6	Total number of volunteers (estimate if necessary) .............	6	503
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	1,866,569
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	5,021,446	3,773,728
9	Program service revenue (Part VIII, line 2g) .........	1,152,884,083	1,256,902,248
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	33,943,037	20,438,802
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	65,642,530	102,057,216
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	1,257,491,096	1,383,171,994
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	1,320,149	1,288,243
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)	449,109,034	469,163,020
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	768,059,705	874,634,984
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	1,218,488,888	1,345,086,247
19	Revenue less expenses. Subtract line 18 from line 12.......	39,002,208	38,085,747
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,726,543,865	1,836,549,757
21	Total liabilities (Part X, line 26).............	991,886,708	1,008,321,204
22	Net assets or fund balances. Subtract line 21 from line 20.....	734,657,157	828,228,553

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 230,100,352 including grants of $ ) (Revenue $ 288,279,563 )
	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 $ 97,360,377 including grants of $ ) (Revenue $ 91,632,539 )
	Hematology/Oncology - The Hematology and Oncology Departments 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.

4c	(Code: ) (Expenses $ 83,285,787 including grants of $ ) (Revenue $ 87,429,713 )
	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. Our services include treatment for spine joint degeneration, musculoskeletal trauma, sports injuries, hand shoulder disorders, pediatrics, and tumors.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ 727,779,363 including grants of $ ) (Revenue $ 887,778,639 )
4e	Total program service expenses1,138,525,879

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	4,309,751	790,307	781,508

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	1,500

f	All other contributions, gifts, grants, and similar amounts not included above		1f	3,772,228

g	Noncash contributions included in lines 1a - 1f:$		1g	58,105

h Total. Add lines 1a-1f.......		3,773,728

		Business Code
2a	Patient Service Revenue	621110	1,248,908,377	1,248,908,377
b	Tuition	900099	2,444,149	2,444,149
c	Hemophilia Treatment	621110	1,951,796	1,951,796
d	Center for Hope Healing	621110	1,451,237	1,451,237
e	Other Direct Patient Care	621110	2,146,689	2,146,689
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		1,256,902,248

3 Investment income (including dividends, interest, and othersimilar amounts) ......			1,188,839		-892,709	2,081,548
4 Income from investment of tax-exempt bond proceeds			5,246,866			5,246,866
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		3,302,668	6a
b	Less: rental expenses		2,618,891	6b
c	Rental income or (loss)		683,777	6c
d	Net rental income or (loss).......			683,777			681,559
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory	15,755,361		7a
b	Less: cost or other basis and sales expenses	1,752,264		7b
c	Gain or (loss)	14,003,097		7c
d	Net gain or (loss).........			14,003,097			14,003,097
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	879,621
b	Less: cost of goods sold ..		10b	483,666
c	Net income or (loss) from sales of inventory..			395,955			395,955
Business Code			Miscellaneous Revenue
11a	UML Lab Fees		621500	5,420,295	2,661,017	2,759,278
b	Outpatient Pharmacy		621110	65,662,940	65,662,940
c	Support Services Income		900099	17,273,190	17,273,190
d	All other revenue ....			12,621,059	12,621,059
e	Total. Add lines 11a–11d ......			100,977,484
12	Total revenue. See instructions.....			1,383,171,994	1,355,120,454	1,866,569	22,409,025

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	1,288,243	1,288,243
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. 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 ...........	3,608,640	1,695,684	1,912,956
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........	355,899,893	329,630,270	26,269,623
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	19,368,490	17,889,340	1,479,150
9	Other employee benefits .......	52,568,390	48,620,948	3,947,442
10	Payroll taxes ...........	37,717,607	34,760,850	2,956,757
11	Fees for services (non-employees):
a	Management ......	1,521,980	1,521,980
b	Legal .........	2,266,981	1,584	2,265,397
c	Accounting ...........	17,454		17,454
d	Lobbying ...........	85,323		85,323
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	3,035,848		3,035,848
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	71,988,097	57,935,184	14,052,913
12	Advertising and promotion ....	1,241,733	855,889	385,844
13	Office expenses .......	30,419,843	23,209,254	7,210,589
14	Information technology ......	320,869	254,978	65,891
15	Royalties ..	0
16	Occupancy ...........	14,251,309	10,276,565	3,974,744
17	Travel ............	1,951,136	941,154	1,009,982
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .	0
19	Conferences, conventions, and meetings ....	0
20	Interest ...........	26,649,651	18,733,340	7,916,311
21	Payments to affiliates .......	251,637,504	156,223,624	95,413,880
22	Depreciation, depletion, and amortization ..	71,455,794	51,534,086	19,921,708
23	Insurance ...	10,037,581	9,068,986	968,595
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Provision for Doubtful Accounts	36,283,664	36,283,664
b	Medical Supplies	306,990,341	306,990,341
c	Taxes, Licenses Fees	31,685,152	25,750,190	5,934,962
d	Association Dues	1,767,742	101,352	1,666,390
e	All other expenses	11,026,982	4,958,373	6,068,609
25	Total functional expenses. Add lines 1 through 24e	1,345,086,247	1,138,525,879	206,560,368	0
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).

1	Cash–non-interest-bearing ........			3,800	1	3,700
2	Savings and temporary cash investments .........			21,075,034	2	40,528,284
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			287,972,723	4	329,351,381
5	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			25,401,796	8	26,460,909
9	Prepaid expenses and deferred charges ......			22,891,712	9	43,220,084
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,228,948,250
b	Less: accumulated depreciation	10b	600,563,595	600,530,723	10c	628,384,655
11	Investments—publicly traded securities .			582,970,595	11	490,558,225
12	Investments—other securities. See Part IV, line 11 .....			91,982,000	12	130,651,454
13	Investments—program-related. See Part IV, line 11 ..			9,158,498	13	12,597,732
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			84,556,984	15	134,793,333
16	Total assets. Add lines 1 through 15 (must equal line 33)...			1,726,543,865	16	1,836,549,757

17	Accounts payable and accrued expenses .....	114,621,226	17	136,716,486
18	Grants payable ...		18
19	Deferred revenue .........		19	42,336
20	Tax-exempt bond liabilities .........	820,228,824	20	711,448,722
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	14,958,786	23	114,845,415
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	42,077,872	25	45,268,245
26	Total liabilities. Add lines 17 through 25..	991,886,708	26	1,008,321,204

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	718,225,628	27	787,896,033
28	Net assets with donor restrictions ...........	16,431,529	28	40,332,520
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	734,657,157	32	828,228,553
33	Total liabilities and net assets/fund balances ........	1,726,543,865	33	1,836,549,757