Form990


Department of the TreasuryInternal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
Do not enter social security numbers on this form as it may be made public.
Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
A For the 2023 calendar year, or tax year beginning 01-01-2023 , and ending 12-31-2023
BCheck if applicable:
CName of organization
United Hospital Center Inc
 
 
Doing business as
 
 
Number and street (or P.O. box if mail is not delivered to street address)
327 Medical Park Drive
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Bridgeport, WV26330
D Employer identification number

55-0525724
E Telephone number

G Gross receipts $ 647,134,287
F Name and address of principal officer:
Jim Rutkowski
327 Medical Park Drive
Bridgeport,WV26330
I
Tax-exempt status: (   ) (insert no.) or
J
Website:
https://wvumedicine.org/united-hospital-center/
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. See instructions.
H(c)
Group exemption number  
K Form of organization:  
L Year of formation: 1970
M State of legal domicile: WV
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: To enhance the health status of the citizens of North Central West Virginia by providing a full range of services for inpatient and outpatient care.
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 14
5 Total number of individuals employed in calendar year 2023 (Part V, line 2a) ...... 5 2,729
6 Total number of volunteers (estimate if necessary) ............. 6 110
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 2,093,446
b Net unrelated business taxable income from Form 990-T, Part I, line 11 ......... 7b 430,453
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 60,000 30,000
9 Program service revenue (Part VIII, line 2g) ......... 576,503,282 623,853,095
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 20,184,121 18,020,845
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 3,385,408 4,295,033
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 600,132,811 646,198,973
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 100,000 0
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) 197,052,943 218,220,645
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).... 286,068,634 338,375,486
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 483,221,577 556,596,131
19 Revenue less expenses. Subtract line 18 from line 12....... 116,911,234 89,602,842
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 1,064,710,023 1,156,127,923
21 Total liabilities (Part X, line 26)............. 253,547,130 251,269,801
22 Net assets or fund balances. Subtract line 21 from line 20..... 811,162,893 904,858,122
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
Signature of officer Date
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name

Firm's EIN
Firm's address



Phone no.
May the IRS discuss this return with the preparer shown above? See Instructions. ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y Form 990 (2023)
Form 990 (2023)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response or note to any line in this Part III..............
1
Briefly describe the organization’s mission: To provide a full range of health care services to the citizens of North Central West Virginia and to enhance the health status of its citizens by providing such services and up to date facilities and equipment.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program
services? ...........................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 82,177,004 including grants of $   ) (Revenue $ 101,171,180 )
UHC provides internal medicine care in the diagnosis and treatment of diseases affecting the heart, blood, kidneys, joints and digestive, respiratory and vascular systems. Patient visits in internal medicine were 4,102 in 2023
4b (Code:   ) (Expenses $ 57,481,992 including grants of $   ) (Revenue $ 75,232,346 )
As part of the United Hospital Centers commitment to ensuring access to primary care, a family medicine residency program was established in 1974. The program is one of eight available in West Virginia and accounted for approximately 17 of the graduates in these programs. Patient visits to the UHC Family Medicine Clinic associated with the residency program were 3,085 in 2023. UHC also works with United Physicians Care to provide Family Medicine services in seven WV counties, this program provided approximately 168,973 patient encounters in 2023.
4c (Code:   ) (Expenses $ 56,043,022 including grants of $   ) (Revenue $ 83,843,803 )
UHC provides all cancer services from prevention programs, early detection screenings, surgery, chemotherapy and radiation therapy, and supportive care services. UHC is committed to providing state-of-the-art treatments for all adult cancers. Patient visits in oncology were 24,613 for 2023.
4d Other program services (Describe in Schedule O.)
(Expenses $ 274,117,681 including grants of $   ) (Revenue $ 364,420,533 )
4e Total program service expenses469,819,699
Form 990 (2023)
Form 990 (2023)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment
List of Attached Documents:
// Content
.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? See instructions. Click to see attachment
List of Attached Documents:
// Content
...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part I.............
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment
List of Attached Documents:
// Content
.........
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Rev. Proc. 98-19? If "Yes," complete Schedule C, Part III..
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part I.........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part II....
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D,
Part III..............
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IV..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi endowments? If "Yes," complete Schedule D, Part V......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X, as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10? If "Yes," complete
Schedule D,
Part VI. Click to see attachment
List of Attached Documents:
// Content
...................
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VII.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IX............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
List of Attached Documents:
// Content
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If "Yes," complete
Schedule D, Parts XI and XII
......................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
List of Attached Documents:
// Content
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV.....
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I. See instructions. ....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....Click to see attachment
List of Attached Documents:
// Content
20a
Yes
 
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? Click to see attachment
List of Attached Documents:
// Content
20b
Yes
 
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
Form 990 (2023)
Form 990 (2023)
Page 4
Part IV
Checklist of Required Schedules (continued)
Yes
No
22
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J....................... Click to see attachment
List of Attached Documents:
// Content
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a...............Click to see attachment
List of Attached Documents:
// Content
24a
Yes
 
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...............
24c
 
No
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
No
25a
Section 501(c)(3), 501(c)(4), and 501(c)(29) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ....
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I.......................
25b
 
No
26
Did the organization report any amount on Part X, line 5 or 22 for receivables from or 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? If "Yes," complete Schedule L, Part II...........
26
 
No
27
Did the organization provide a grant or other assistance to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or employee thereof, a grant selection committee member, or to a 35% controlled entity (including an employee thereof) or family member of any of these persons?
If "Yes," complete
Schedule L, Part III.........................
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see the Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, key employee, creator or founder, or substantial contributor? If "Yes," complete Schedule L, Part IV......................
28a
 
No
b
A family member of any individual described in line 28a? If "Yes," complete Schedule L, Part IV.....
28b
 
No
c
A 35% controlled entity of one or more individuals and/or organizations described in line 28a or 28b? If "Yes," complete Schedule L, Part IV.....................
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M .................
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II........................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I............
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
List of Attached Documents:
// Content
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
Yes
 
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2 ...Click to see attachment
List of Attached Documents:
// Content
35b
Yes
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations on Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V...........
Yes
No
1a
Enter the number reported in box 3 of Form 1096. Enter -0- if not applicable ..
1a
13
b
Enter the number of Forms W-2G included on line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
Form 990 (2023)
Form 990 (2023)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance (continued)
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
3,030
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
Yes
 
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
Yes
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)? ..
4a
 
No
b
If "Yes," enter the name of the foreign country:
See instructions for filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? ..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ......................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? .........................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? ......................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
 
8
Sponsoring organizations maintaining donor advised funds. Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year? ........
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the sponsoring organization make any taxable distributions under section 4966?........
9a
 
 
b
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?...
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources. (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state? .........
Note. See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
 
15
Is the organization subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or excess parachute payment(s) during the year? ....................
If "Yes," see the instructions and file Form 4720, Schedule N.
15
 
No
16
Is the organization an educational institution subject to the section 4968 excise tax on net investment income? ..
If "Yes," complete Form 4720, Schedule O.
16
 
No
17
Section 501(c)(21) organizations. Did the trust, or any disqualified or other person engage in any activities that would result in the imposition of an excise tax under section 4951, 4952, or 4953? ..
If "Yes," complete Form 6069.
17
 
 
Form 990 (2023)
Form 990 (2023)
Page 6
Part VI
Governance, Management, and Disclosure. For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response or note to any line in this Part VI..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year
1a
16
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent
1b
14
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? .
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .......................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe on Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe on Schedule O how this was done...................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
 
No
b
Other officers or key employees of the organization ................
15b
 
No
If "Yes" to line 15a or 15b, describe the process on Schedule O. See instructions.
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the states with which a copy of this Form 990 is required to be filed
18
Section 6104 requires an organization to make its Form 1023 (1024 or 1024-A, if applicable), 990, and 990-T (section 501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, address, and telephone number of the person who possesses the organization's books and records:
Jim Rutkowski327 Medical Park Drive   Bridgeport,WV26330 (681) 342-1605
Form 990 (2023)
Form 990 (2023)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response or note to any line in this Part VII..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See the instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (box 5 of Form W-2, box 6 of Form 1099-MISC, and/or box 1 of Form 1099-NEC) of more than $100,000 from the organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

See the instructions for the order in which to list the persons above.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(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)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) Salman Osman......................................................................
Physician
40.00
.................
 
        X   1,412,883 0 46,463
(2) Joseph Fazalare MD......................................................................
Board Member, Ex-Officio, Surgeon
40.00
.................
 
X           1,126,570 0 46,463
(3) Joshua Sykes......................................................................
Physician
40.00
.................
 
        X   1,116,393 0 44,893
(4) Jeffrey Madden MD......................................................................
Physician
40.00
.................
 
        X   1,075,545 0 46,437
(5) Paul Brager......................................................................
Physician
40.00
.................
 
        X   1,037,315 0 43,372
(6) William Dahl......................................................................
Physician
40.00
.................
 
        X   962,988 0 44,759
(7) David Hess......................................................................
President / CEO
40.00
.................
4.00
    X       700,010 0 129,652
(8) Eric Radcliffe......................................................................
Executive Director, Family Medicine
40.00
.................
1.00
    X       502,111 0 82,819
(9) Jeff Bolyard......................................................................
Vice President, General Counsel
40.00
.................
 
    X       442,744 0 84,250
(10) Jonathan Stanley DO......................................................................
Board Member, Physician Infectious Disease
40.00
.................
 
X           446,906 0 43,159
(11) Jim Rutkowski......................................................................
Vice President of Finance
40.00
.................
2.00
    X       408,049 0 36,205
(12) Linda Carte......................................................................
Former UHC VP 2020, Current WVUHS HC VP
 
.................
40.00
          X 0 392,456 43,791
(13) John Forester......................................................................
VP - Provider Network Services, UPC Executive Director
25.00
.................
25.00
    X       173,988 173,988 85,699
(14) Mark Povroznik......................................................................
Vice President, Quality
40.00
.................
 
    X       355,788 0 72,912
(15) John Fernandez......................................................................
Vice President, Operations
40.00
.................
 
    X       336,287 0 58,900
(16) Stephanie Smart......................................................................
Vice President, Nursing
40.00
.................
1.00
    X       326,733 0 67,872
(17) Geoffrey Marshall......................................................................
Vice President of Support Services
40.00
.................
 
    X       255,870 0 43,899
Form 990 (2023)
Form 990 (2023)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(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)
(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)
(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) Kendra Westfall........................................................................
Vice President of Human Resources
40.00
.......................  
    X       201,702 0 39,489
(19) Jeff Barger........................................................................
Board Member, Chair
2.00
.......................  
X   X       0 0 0
(20) Hank Lawrence........................................................................
Board Member, Vice Chair Treasurer
2.00
.......................  
X   X       0 0 0
(21) Woody Thrasher........................................................................
Board Member
2.00
.......................  
X           0 0 0
(22) Sherri James........................................................................
Board Member
2.00
.......................  
X           0 0 0
(23) Dennis Xander........................................................................
Board Member
2.00
.......................  
X           0 0 0
(24) Katherine Wagner........................................................................
Board Member, Secretary
2.00
.......................  
X   X       0 0 0
(25) Jim Harris........................................................................
Board Member
2.00
.......................  
X           0 0 0
(26) Brian Sheppard........................................................................
Board Member
2.00
.......................  
X           0 0 0
(27) Tanya Sutton........................................................................
Board Member
2.00
.......................  
X           0 0 0
(28) Sam Gallo........................................................................
Board Member
2.00
.......................  
X           0 0 0
(29) Mark Hackney........................................................................
Board Member
2.00
.......................  
X           0 0 0
(30) Ray Shaw........................................................................
Board Member
2.00
.......................  
X           0 0 0
(31) Matt Jenkins........................................................................
Board Member
2.00
.......................  
X           0 0 0
(32) Stacey Armstrong........................................................................
Board Member
2.00
.......................  
X           0 0 0
1b Sub-Total..............
c Total from continuation sheets to Part VII, Section A..
d Total (add lines 1b and 1c)......... 10,881,882 566,444 1,061,034
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization 328
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If "Yes," complete Schedule J for such individual ..............
3
Yes
 
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If "Yes," complete Schedule J for such
individual
...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If "Yes," complete Schedule J for such person ........
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization’s tax year.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
Quest Diagnostics Nichols Institute Inc

14255 Newbrook Dr
Chantilly,VA201512228
Staffing Services 920,586
Gresham Smith

222 2nd Ave S Ste 1400
Nashville,TN372012373
Construction Services/ Related Material 643,902
Marks Landau Construction LLC

4378 Craighead Rd
Allison Park,PA151012604
Construction Services/ Related Material 147,499
Mayo Collaborative Services Inc

200 1st St SW
Rochester,MN559050001
Contract Labor/ Lab Services 130,174
Fox Rothschild LLP

2000 Market St
Philadelphia,PA191033231
Legal Services 102,049
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 5
Form 990 (2023)
Form 990 (2023)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII.............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512 - 514
Contributions, Gifts, Grants, and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e  
f All other contributions, gifts, grants, and similar amounts not included above1f 30,000
g Noncash contributions included in lines 1a - 1f:$ 1g  
h Total. Add lines 1a-1f....... 30,000
 Program Service RevenueAmt Business Code
2a Net Patient Service Revenue 621500 572,119,592 572,119,592    
b Pharmacy Income 900099 48,289,510 48,289,510    
c Provider Relief Funds Reserve 900099 1,558,419 1,558,419    
d Physician Office Rental Income - Related Parties 900099 1,494,750 1,494,750    
e Patient Care Quality Incentives 900099 173,166 173,166    
f All other program service revenue. 217,658 217,658    
g Total. Add lines 2a–2f ..... 623,853,095
 OtherAmtRevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ...... 18,002,686   2,093,446 15,909,240
4 Income from investment of tax-exempt bond proceeds        
5 Royalties...........        
(i) Real (ii) Personal
6a Gross rents 6a 1,853,406  
b Less: rental expenses 6b 935,314  
c Rental income or (loss) 6c 918,092  
d Net rental income or (loss)....... 918,092     918,092
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory 7a   18,159
b Less: cost or other basis and sales expenses 7b    
c Gain or (loss) 7c   18,159
d Net gain or (loss)......... 18,159     18,159
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  
b Less: cost of goods sold .. 10b  
c Net income or (loss) from sales of inventory..        
 OtherRevenueMiscAmt
Business Code
11a Cafeteria Income 900099 2,460,707     2,460,707
b Facilities Management 900099 217,433 217,433    
c Rebate Revenue 900099 101,467     101,467
d All other revenue .... 597,334 597,334    
e Total. Add lines 11a–11d ...... 3,376,941
12 Total revenue. See instructions..... 646,198,973 624,667,862 2,093,446 19,407,665
Form 990 (2023)
Form 990 (2023)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising
expenses
1 Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 .... 0  
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 ........... 6,025,229 3,071,335 2,953,894  
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........ 164,846,275 155,360,682 9,485,593  
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 4,600,286 4,593,879 6,407  
9 Other employee benefits ....... 31,675,977 29,987,150 1,688,827  
10 Payroll taxes ........... 11,072,878 10,435,722 637,156  
11 Fees for services (non-employees):        
a Management ...... 0      
b Legal ......... 173,629   173,629  
c Accounting ........... 0      
d Lobbying ........... 50,639 50,639    
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 0      
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 42,812,701 33,850,398 8,962,303  
12 Advertising and promotion .... 518,473   518,473  
13 Office expenses ....... 11,261,309 7,877,577 3,383,732  
14 Information technology ...... 25,000 2,250 22,750  
15 Royalties .. 0      
16 Occupancy ........... 5,082,096 3,850,647 1,231,449  
17 Travel ............ 191,075 173,289 17,786  
18 Payments of travel or entertainment expenses for any federal, state, or local public officials . 0      
19 Conferences, conventions, and meetings .... 153,915 146,557 7,358  
20 Interest ........... 6,298,942 4,854,763 1,444,179  
21 Payments to affiliates ....... 69,215,033 23,322,339 45,892,694  
22 Depreciation, depletion, and amortization .. 23,541,217 18,320,373 5,220,844  
23 Insurance ... 1,730,849 920,695 810,154  
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 Medical Supplies 132,455,812 132,455,812    
b Taxes, Licenses Fees 21,760,499 18,122,450 3,638,049  
c Provision for Doubtful Accounts - Patient 19,680,770 19,680,770    
d Recruiting 2,508,517 2,508,517    
e All other expenses 915,010 233,855 681,155  
25 Total functional expenses. Add lines 1 through 24e 556,596,131 469,819,699 86,776,432 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).        
Form 990 (2023)
Form 990 (2023)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX..............
(A)
Beginning of year
(B)
End of year
Assets 1 Cash–non-interest-bearing ........ 9,311 1 12,711
2 Savings and temporary cash investments ......... 116,798,010 2 196,612,557
3 Pledges and grants receivable, net ......   3  
4 Accounts receivable, net ............. 102,230,997 4 91,993,093
5 Loans and other receivables from 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 ............ 8,013,757 8 9,452,316
9 Prepaid expenses and deferred charges ...... 6,066,480 9 1,721,172
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 493,550,580
b Less: accumulated depreciation 10b 203,068,206 290,836,373 10c 290,482,374
11 Investments—publicly traded securities . 528,935,746 11 558,162,680
12 Investments—other securities. See Part IV, line 11 ..... 10,768,943 12 6,883,750
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ...............   14  
15 Other assets. See Part IV, line 11 ........... 1,050,406 15 807,270
16 Total assets. Add lines 1 through 15 (must equal line 33)... 1,064,710,023 16 1,156,127,923
Liabilities 17 Accounts payable and accrued expenses ..... 49,664,594 17 57,398,391
18 Grants payable ...   18  
19 Deferred revenue .........   19  
20 Tax-exempt bond liabilities ......... 149,844,360 20 142,466,337
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 .. 40,366,908 23 40,366,908
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 13,671,268 25 11,038,165
26 Total liabilities. Add lines 17 through 25.. 253,547,130 26 251,269,801
Net Assets or Fund Balance Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27 Net assets without donor restrictions .......... 811,162,893 27 904,858,122
28 Net assets with donor restrictions ...........   28  
Organizations that do not follow FASB ASC 958, check here right arrow 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 ........... 811,162,893 32 904,858,122
33 Total liabilities and net assets/fund balances ........ 1,064,710,023 33 1,156,127,923
Form 990 (2023)
Form 990 (2023)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
646,198,973
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
556,596,131
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
89,602,842
4
Net assets or fund balances at beginning of year (must equal Part X, line 32, column (A)) ..
4
811,162,893
5
Net unrealized gains (losses) on investments ...............
5
15,846,948
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
-11,754,561
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 32, column (B))
10
904,858,122
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII.............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain on
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Uniform Guidance, 2 C.F.R. Part 200, Subpart F?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2023)
Form 990 (2023)
Additional Data


Software ID: 23017659
Software Version: 23.1.0.0
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990)

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
2023
Open to Public
Inspection
Name of the organization
United Hospital Center Inc
 
Employer identification number

55-0525724
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.)
1
A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).
2
A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)
3
A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).
4
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:

5
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.)
6
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
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.)
8
A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)
9
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:
10
An organization that normally receives: (1) more than 33 1/3% 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 33 1/3% 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.)
11
12
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 on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.
a
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.
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.
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.
d
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.
e
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.
f
Enter the number of supported organizations ...............................  
g
Provide the following information about the supported organization(s).
(i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1- 10 above (see instructions)) (iv) Is the organization listed in your governing document? (v) Amount of monetary support (see instructions) (vi) Amount of other support (see instructions)
Yes No
Total
 
   
For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.
Cat. No. 11285F
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
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) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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  
12
12
 
13
First 5 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
14
14
 
15
15
 
16a
33 1/3% support test—2023. 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
b
33 1/3% support test—2022. 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—2023. 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
b
10%-facts-and-circumstances test—2022. 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
18
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) 2023

Schedule A (Form 990) 2023
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) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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) right arrow (a) 2019 (b) 2020 (c) 2021 (d) 2022 (e) 2023 (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 on 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.)..            
14
First 5 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
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
33 1/3% support tests-2023. 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
b
33 1/3 % support tests—2022. 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
20
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) 2023

Schedule A (Form 990) 2023
Page 4
Part IV
Supporting Organizations
(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)
Section A. All Supporting Organizations
Yes
No
1
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.
1
 
 
2
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).
2
 
 
3a
Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.
3a
 
 
b
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.
3b
 
 
c
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.
3c
 
 
4a
Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.
4a
 
 
b
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.
4b
 
 
c
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.
4c
 
 
5a
Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c 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).
5a
 
 
b
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?
5b
 
 
c
Substitutions only. Was the substitution the result of an event beyond the organization's control?
5c
 
 
6
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.
6
 
 
7
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) .
7
 
 
8
Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).
8
 
 
9a
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.
9a
 
 
b
Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.
9b
 
 
c
Did a disqualified person (as defined on 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.
9c
 
 
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
 
 
b
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) 2023

Schedule A (Form 990) 2023
Page 5
Part IV
Supporting Organizations (continued)
Yes
No
11
Has the organization accepted a gift or contribution from any of the following persons?
a
A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?
11a
 
 
b
A family member of a person described on 11a above?
11b
 
 
c
A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.
11c
 
 
Section B. Type I Supporting Organizations
Yes
No
1
Did the officers, 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.
1
 
 
2
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.
2
 
 
Section C. Type II Supporting Organizations
Yes
No
1
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).
1
 
 
Section D. All Type III Supporting Organizations
Yes
No
1
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?
1
 
 
2
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).
2
 
 
3
By reason of the relationship described in line 2 above, 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.
3
 
 
Section E. Type III Functionally-Integrated Supporting Organizations
1
Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):
a
b
c
2
Activities Test. Answer lines 2a and 2b below.
Yes
No
a
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.
2a
 
 
b
Did the activities described on line 2a, above 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.
2b
 
 
3
Parent of Supported Organizations. Answer lines 3a and 3b below.
a
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?If "Yes" or "No", provide details in Part VI.
3a
 
 
b
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.
3b
 
 
Schedule A (Form 990) 2023

Schedule A (Form 990) 2023
Page 6
Part V
Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations
1
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 0.015 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 0.035 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  
7
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) 2023

Schedule A (Form 990) 2023
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 1  
2 Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in
excess of income from activity
2  
3 Administrative expenses paid to accomplish exempt purposes of supported organizations 3  
4 Amounts paid to acquire exempt-use assets 4  
5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) 5  
6 Other distributions (describe in Part VI). See instructions 6  
7Total annual distributions. Add lines 1 through 6. 7  
8 Distributions to attentive supported organizations to which the organization is responsive (provide
details in Part VI
). See instructions
8  
9 Distributable amount for 2023 from Section C, line 6 9  
10 Line 8 amount divided by Line 9 amount 10  
Section E - Distribution Allocations (see instructions) (i)
Excess Distributions
(ii)
Underdistributions
Pre-2023
(iii)
Distributable
Amount for 2023
1 Distributable amount for 2023 from Section C, line 6  
2 Underdistributions, if any, for years prior to 2023 (reasonable cause required-- explain in Part VI).
See instructions.
 
3 Excess distributions carryover, if any, to 2023:
a From 2018.......  
b From 2019.......  
c From 2020.......  
d From 2021.......  
e From 2022.......  
fTotal of lines 3a through e  
g Applied to underdistributions of prior years  
h Applied to 2023 distributable amount  
i Carryover from 2018 not applied (see
instructions)
 
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.  
4Distributions for 2023 from Section D, line 7:
$  
a Applied to underdistributions of prior years  
b Applied to 2023 distributable amount  
c Remainder. Subtract lines 4a and 4b from line 4.  
5 Remaining underdistributions for years prior to
2023, 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 2023. 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 2024. Add lines
3j and 4c.
 
8 Breakdown of line 7:
a Excess from 2019.....  
b Excess from 2020.....  
c Excess from 2021.....  
d Excess from 2022.....  
e Excess from 2023.....  
Schedule A (Form 990) (2023)

Schedule A (Form 990) 2023
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) 2023


Additional Data


Software ID: 23017659
Software Version: 23.1.0.0
Schedule B
(Form 990)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors

Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Name of the organization
United Hospital Center Inc
 
Employer identification number

55-0525724
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ






Form 990-PF




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
Special Rules
......... 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) (2023)
Schedule B (Form 990) (2023) Page 2
Name of organization
United Hospital Center Inc
 
Employer identification number
55-0525724
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


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Total contributions
(d)
Type of contribution
 
 
 
 

$  


(Complete Part II for noncash contributions.)
Schedule B (Form 990) (2023)
Schedule B (Form 990) (2023)
Page 3
Name of organization
United Hospital Center Inc
 
Employer identification number

55-0525724
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) (2023)
Schedule B (Form 990) (2023)
Page 4
Name of organization
United Hospital Center Inc
 
Employer identification number

55-0525724
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 $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
Use duplicate copies of Part III if additional space is needed.
(a)
No. from Part I
(b) Purpose of gift (c) Use 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 (c) Use 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 (c) Use 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 (c) Use 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) (2023)
Additional Data


Software ID: 23017659
Software Version: 23.1.0.0
SCHEDULE C
(Form 990)

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

right arrow Complete if the organization is described below. right arrow Attach to Form 990 or Form 990-EZ.
right arrowGo to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
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
United Hospital Center Inc
 
Employer identification number

55-0525724
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

2
Political campaign activity expenditures. See instructions ....................................................................right arrow
$  
3
Volunteer hours for political campaign activities. See instructions ..................................................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 ................................right arrow
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 .......................right arrow
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................
4a
Was a correction made? ......................................................................................................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c), except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................right arrow

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b...........right arrow

$  
4
Did the filing organization file Form 1120-POL for this year? ...................................................................
5
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.
Cat. No. 50084S
Schedule C (Form 990) 2022

Schedule C (Form 990) 2022
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 right arrowexpenses, and share of excess lobbying expenditures).
B Check right arrow
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
organization's
totals
(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? ...................................................................................................................

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) 2019 (b) 2020 (c) 2021 (d) 2022 (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) 2022


Schedule C (Form 990) 2022
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
1
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:
a
Volunteers? ...........................................................................................................
 
No
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........
 
No
c
Media advertisements? ...................................................................................................
 
No
 
d
Mailings to members, legislators, or the public? .............................................................................
 
No
 
e
Publications, or published or broadcast statements? ...........................................................
 
No
 
f
Grants to other organizations for lobbying purposes? ..........................................................
 
No
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? .......................
Yes
 
5,709
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................
 
No
 
i
Other activities? ...................................................................................................................
Yes
 
44,930
j
Total. Add lines 1c through 1i ....................................................................................................
50,639
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 ...........................................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................
 
d
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
No
1
Were substantially all (90% or more) dues received nondeductible by members? ...............................................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................
2
 
 
3
Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................
3
 
 
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."
1
Dues, assessments and similar amounts from members ......................................................................
1
 
2
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).
a
Current year .............................................................................................................................
2a
 
b
Carryover from last year ............................................................................................................
2b
 
c
Total ...........................................................................................................................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
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? ......................................................................................................................
4
 
5
Taxable amount of lobbying and political expenditures. See Instructions .........................................
5
 
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 1g The CEO of United Hospital Center, Inc. as part of his duties, monitors legislation that may potentially affect UHC and voices his support or concerns regarding that legislation to legislators either in person, by phone, or by mail.
II-B 1i This amount is calculated based on information provided by the West Virginia Hospital Association and the American Hospital Association. The American Hospital Association estimates that 32 of the 2023 dues were allocated to lobbying expense. The West Virginia Hospital Association estimates that during 2023, 12.04 of the dues paid should be allocated to lobbying expense. United Hospital Center Inc. does not participate in or intervene in including publishing or distributing of statements any political campaign on behalf of or in opposition to any candidate for public office.
Schedule C (Form 990) 2022


Additional Data


Software ID: 23017659
Software Version: 23.1.0.0

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
right arrow 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.
right arrow Attach to Form 990.
right arrow Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2022
Open to Public Inspection
Name of the organization
United Hospital Center Inc
 
Employer identification number

55-0525724
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 ........    
5
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? ............
6
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? ...................................
Part II
Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
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.
Held at the End of the 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 July 25, 2006, and not on a historic structure listed in the National Register ... 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow  
4
Number of states where property subject to conservation easement is located right arrow  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............
6
Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow  
7
Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow $  
8
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)? .............................
9
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.
1a
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.
b
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 .........................right arrow $  
(ii)
Assets included in Form 990, Part X ...............................right arrow $  
2
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:
a
Revenue included on Form 990, Part VIII, line 1 ..........................right arrow $  
b
Assets included in Form 990, Part X ...............................right arrow $  
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 52283D
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
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):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.
5
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?...
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.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
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  
2a
Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...
b
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 ......          
2
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:
a
Board designated or quasi-endowment right arrow  
b
Permanent endowment right arrow  
c
Term endowment right arrow  
The percentages on lines 2a, 2b, and 2c should equal 100%.
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) Unrelated organizations .................
3a(i)
 
 
(ii) Related organizations .................
3a(ii)
 
 
b
If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
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 .....   13,351,977 13,351,977
b Buildings ....   329,158,579 131,306,600 197,851,979
c Leasehold improvements   4,872,227 2,270,796 2,601,431
d Equipment ....   113,956,612 60,593,418 53,363,194
e Other .....   32,211,185 8,897,392 23,313,793
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..right arrow 290,482,374
Schedule D (Form 990) 2022

Schedule D (Form 990) 2022
Page 3
Part VII
Investments - Other 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
   
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)right arrow  
Part VIII
Investments - Program 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
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)right arrow  
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)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........right arrow  
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  
Federal income taxes  
Estimated Malpractice Costs- Current 2,195,642
Self Insurance Liability 7,077,358
Deferred Compensation Annunity 255,433
Long Term Lease Liability 1,509,732




Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)right arrow 11,038,165
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) 2022

Schedule D (Form 990) 2022
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 ....... 1 642,669,788
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains (losses) on investments .... 2a 15,846,948
b Donated services and use of facilities ......... 2b  
c Recoveries of prior year grants ........... 2c  
d Other (Describe in Part XIII.) ........... 2d -20,311,447
e Add lines 2a through 2d ..................... 2e -4,464,499
3 Subtract line 2e from line 1.................. 3 647,134,287
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  
b Other (Describe in Part XIII.) ........... 4b -935,314
c Add lines 4a and 4b.................... 4c -935,314
5 Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ...... 5 646,198,973
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 ........... 1 537,219,998
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 935,314
e Add lines 2a through 2d.................... 2e 935,314
3 Subtract line 2e from line 1................... 3 536,284,684
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  
b Other (Describe in Part XIII.) ........... 4b 20,311,447
c Add lines 4a and 4b..................... 4c 20,311,447
5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ...... 5 556,596,131
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, BCHS, PHIC, HPN, and TMHS are organizations subject to federal and/or state income taxes. The System does not have any material uncertain tax positions as of December 31, 2023 and 2022.
XI 2d This line consists of 19,680,770 provision for doubtful accounts which is an offset to revenue on the financial statements and an expense for Form 990 purposes and 630,677 network access fees that are revenue on the financial statements and an expense for Form 990 purposes.
XI 4b Rental Expense of 935,314 is presented as an offset to Rent Revenue for 990 purposes.
XII 2d Rental Expense of 935,314 is presented as an offset to Rent Revenue for 990 purposes.
XII 4b This consists of 19,680,770 provision for doubtful accounts which is an offset to revenue on the financial statements and an expense for Form 990 purposes and 630,677 network access fees that are revenue on the financial statements and an expense for Form 990 purposes.
Schedule D (Form 990) 2022


Additional Data


Software ID: 23017659
Software Version: 23.1.0.0




SCHEDULE H
(Form 990)
Department of the Treasury
Internal Revenue Service
Hospitals
Medium right arrow Complete if the organization answered "Yes" on Form 990, Part IV, question 20a.
Medium right arrow Attach to Form 990.
Medium right arrow Go to www.irs.gov/Form990EZ for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
United Hospital Center Inc
 
Employer identification number

55-0525724
Part I
Financial Assistance and Certain Other Community Benefits at Cost
Yes
No
1a
Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .
1a
Yes
 
b
If "Yes," was it a written policy? ......................
1b
Yes
 
2
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.
3
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.
a
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:
3a
Yes
 
%
b
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: . . . . . . . .
3b
 
No
%
c
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.
4
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"? . . . . . . . . . . . . .

4

Yes

 
5a
Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

5a

Yes

 
b
If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .
5b
 
No
c
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? . . . . . . . . . . . . .
5c
 
 
6a
Did the organization prepare a community benefit report during the tax year? . . . . . . . . .
6a
Yes
 
b
If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .
6b
Yes
 
Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.
7
Financial Assistance and Certain Other Community Benefits at Cost
Financial Assistance and
Means-Tested
Government Programs
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community benefit expense (d) Direct offsetting revenue (e) Net community benefit expense (f) Percent of total expense
a Financial Assistance at cost
(from Worksheet 1) . . .
    4,063,659   4,063,659 0.760 %
b Medicaid (from Worksheet 3, column a) . . . . .     112,831,215 69,105,312 43,725,903 8.140 %
c Costs of other means-tested government programs (from Worksheet 3, column b) . .     442,591 442,591    
d Total Financial Assistance and Means-Tested Government Programs . . . . .     117,337,465 69,547,903 47,789,562 8.900 %
Other Benefits
e Community health improvement services and community benefit operations (from Worksheet 4).     50,586 500 50,086 0.010 %
f Health professions education (from Worksheet 5) . . .     8,629,378 3,587,599 5,041,779 0.940 %
g Subsidized health services (from Worksheet 6) . . . .            
h Research (from Worksheet 7) .            
i Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .     480   480  
j Total. Other Benefits . .     8,680,444 3,588,099 5,092,345 0.950 %
k Total. Add lines 7d and 7j .     126,017,909 73,136,002 52,881,907 9.850 %
For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
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.
(a) Number of activities or programs (optional) (b) Persons served (optional) (c) Total community building expense (d) Direct offsetting
revenue
(e) Net community building expense (f) Percent of total expense
1 Physical improvements and housing            
2 Economic development            
3 Community support     6,709   6,709  
4 Environmental improvements            
5 Leadership development and
training for community members
           
6 Coalition building            
7 Community health improvement advocacy   1,354 3,027,811   3,027,811 0.540 %
8 Workforce development            
9 Other            
10 Total   1,354 3,034,520   3,034,520 0.540 %
Part III
Bad Debt, Medicare, & Collection Practices
Section A. Bad Debt Expense
Yes
No
1
Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................
1
Yes
 
2
Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......
2
5,935,720
3
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
44,390
4
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
5
Enter total revenue received from Medicare (including DSH and IME).....
5
229,937,399
6
Enter Medicare allowable costs of care relating to payments on line 5.....
6
273,944,327
7
Subtract line 6 from line 5. This is the surplus (or shortfall)........
7
-44,006,928
8
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:
Section C. Collection Practices
9a
Did the organization have a written debt collection policy during the tax year? ..........
9a
Yes
 
b
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 .........................

9b

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) 2023
Schedule H (Form 990) 2023
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)
Licensed Hospital General Medical and Surgical Children's Hospital Teaching Hospital Critical Access Hospital Research Facility ER-24Hours ER-Other Other (describe) Facility reporting group
1 United Hospital Center
327 Medical Park Drive
Bridgeport,WV26330
wvumedicine.org/united-hospital-center/
107
X X   X     X     A
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
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):
1
Yes No
Community Health Needs Assessment
1 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?........................ 1   No
2 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............... 2   No
3 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...................... 3 Yes  
If "Yes," indicate what the CHNA report describes (check all that apply):
a
b
c
d
e
f
g
h
i
j
4 Indicate the tax year the hospital facility last conducted a CHNA: 20 22
5 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 ................. 5 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.................................. 6a   No
b 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. ............................ 6b   No
7 Did the hospital facility make its CHNA report widely available to the public?.............. 7 Yes  
If "Yes," indicate how the CHNA report was made widely available (check all that apply):
a
b
c
d
8 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. ..............
8 Yes  
9 Indicate the tax year the hospital facility last adopted an implementation strategy: 20 23
10 Is the hospital facility's most recently adopted implementation strategy posted on a website?......... 10 Yes  
a If "Yes" (list url): https//wvumedicine.org/united-hospital-center/wp-content/uploads/sites/14/2023/10/CHNA-Implementatio
b If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ...... 10b    
11 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   No
b If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........ 12b    
c 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) 2023
Schedule H (Form 990) 2023
Page 5
Part VFacility Information (continued)

Financial Assistance Policy (FAP)
A
Name of hospital facility or letter of facility reporting group  
Yes No
Did the hospital facility have in place during the tax year a written financial assistance policy that:
13 Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care? 13 Yes  
If “Yes,” indicate the eligibility criteria explained in the FAP:
a
b
c
d
e
f
g
h
14 Explained the basis for calculating amounts charged to patients?................. 14 Yes  
15 Explained the method for applying for financial assistance?................... 15 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):
a
b
c
d
e
16 Was widely publicized within the community served by the hospital facility?........ 16 Yes  
If "Yes," indicate how the hospital facility publicized the policy (check all that apply):
a
https//wvumedicine.org/bill-pay/financial-assistance/
b
https//wvumedicine.org/wp-content/uploads/2020/03/Financial-Assistance-Application-Form-3-17-2020.pd
c
d
e
f
g
h
i
j
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
Page 6
Part VFacility Information (continued)

Billing and Collections
A
Name of hospital facility or letter of facility reporting group  
Yes No
17 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?.................................. 17 Yes  
18 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:
a
b
c
d
e
f
19 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?............ 19   No
If "Yes," check all actions in which the hospital facility or a third party engaged:
a
b
c
d
e
20 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):
a
b
c
d
e
f
Policy Relating to Emergency Medical Care
21 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?.................. 21 Yes  
If "No," indicate why:
a
b
c
d
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
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 No
22 Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.
a
b
c
d
23 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? ............................... 23   No
If "Yes," explain in Section C.
24 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? ........................... 24 Yes  
If "Yes," explain in Section C.
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
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 United Hospital Center Line Part V, Section B, Line 5 The Community Health Needs Assessment CHNA was prepared by the West Virginia University Health Sciences Center. The CHNA process began with a thorough review of the previous cycles needs assessment report and included a review of publicly available secondary data related to the counties within United Hospital Centers UHC service area. Beginning with these reports, the leadership team started the initial discussion around critical health needs, changes in the community demographics over the previous few years, and lessons learned from the last CHNA cycles health topic prioritization and development of implementation activities. The CHNA involved collecting both primary and secondary data. Primary data was comprised of a survey of community members perceptions of health issues, quality of life, and other related topics. Survey data was analyzed and presented to the hospitals leadership teams at a data presentation that included community stakeholders. This event was focused on reviewing the survey data, discussing community assets that impact population health in the service area, as well as discussing the needs of those not well represented in the survey data. Secondary data included US census data and County Health Ranking Data. The public survey was disseminated via a web-based platform and was intended for residents 18 years of age and older. Collection efforts included reaching local residents via social media and with assistance from the hospitals marketing team. UHC used their electronic medical record messaging platforms to target patients by zip code and increase survey response. Additional information was collected through feedback at the virtual data presentation meeting hosted in October of 2022. This session solicited input about community health needs and sought to identify groups and organizations already providing essential services. Survey results were presented to this group and strategies for improving health outcomes in the top areas were discussed. Attendees of the meeting included representatives from the following organizations UHC hospital leadership, Bridgeport Fire Department, Bowles Rice LLP, Celebrate Recovery, Clarksburg Mission, Harrison County Economic Development Corporation, Harrison County Schools, Harrison-Clarksburg Health Department, Health Access, Healthy Harrison, The Bridge Sports Complex, WVU School of Nursing - Bridgeport Division, WVUHS Home Care, and United Way of Harrison and Doddridge Counties. The CHNA can also be found here https//wvumedicine.org/united-hospital-center/wp-content/uploads/sites/14/2023/10/Community-Health-Needs-Assessment-CHNA-2022.pdf.
Group United Hospital Center Line Part V, Section B, Line 11 Following the data presentation meeting, UHC leadership met to review all input together and identify priority areas to address through implementation strategies. Leadership reviewed closely the top concerns raised across all categories, including health and disease, quality of life, environment, risky behaviors, and personal choice. The top three health and disease concerns were 1 drug and/or alcohol use, 2 obesity, and 3 mental health problems. The top three quality of life and environment concerns are 1 cost of health care and/or medications, 2 lack of health insurance or limited health coverage, and 3 poverty. The top three risky behavior and personal choice concerns were 1 drug use, 2 lack of exercise, and 3 child abuse and neglect.
Group United Hospital Center Line Part V, Section B, Line 11 The existing secondary data, new survey data, community meeting input, and lessons learned from the last CHNA cycle all factored into hospital leaderships prioritization discussion. Within this discussion of where and how the hospital can realistically affect community wellbeing and health outcomes, what they could accomplish in collaboration with new and existing partners, and what topics to monitor and revisit later, the list of top health concerns was organized into four that will be the focus moving forward with implementation planning. These four concerns are substance use and abuse, mental health, obesity including diabetes and physical activity, and access to care.
Group United Hospital Center Line Part V, Section B, Line 11 The top health concerns identified by the stakeholders outlined in the CHNA are being addressed by United Hospital Center in the following ways. For substance abuse, many existing community relationships and potential partners are already in place. United Hospital Center leadership identified youth education as a potential community benefit and is addressing the gap left in the community by the closure of the Harrison County Health Departments Harm Reduction Clinic. With regards to mental health, leadership has identified the project Isaac, crisis centers, stigma reduction initiatives, Highland Hospital partnership, and youth education and outreach in schools. With regards to obesity including diabetes physical activity, UHC identified opportunities to expand programming related to prevention of obesity and chronic disease such as school-based walking program, Dare to C.A.R.E program, dining with diabetes, 5-2-1-0 way to go program, and healthy eating. Several of these programs were cancelled due to COVID-19 so UHC will explore these programs for this new CHNA cycle. Lastly, UHC identified the following strategies to improve access to care information about healthcare cost up front, community education regarding the No Surprises Act, patient navigators to assist with health literacy, and improved community transportation.
Group United Hospital Center Line Part V, Section B, Line 13h All patient provided services at UHC are charged the same amount for the same service received. Consideration for establishing new charges is based on the CMS Medicare CPT payment weights. The charge master at UHC as in all WV hospitals is approved on an annual basis by the WV Health Care Authority per legislative mandate. UHC will provide financial assistance/charity care at 100 percent of billed charges to those patients where the household income defined as income for all individuals existing in the same dwelling is at 200 percent or below the federal poverty guidelines as published annually by the Community Services Administration in the Federal Register and where there are not substantial cash convertible assets or disposable income as defined in the Charity Care Policy. Elective procedures or cosmetic/plastic procedures may not be eligible to be covered under the financial assistance/charity care program. Financial assistance/charity care is predicated upon the completion of the Patient Financial Status Statement as well as the patient seeking Medicaid eligibility. An individuals failure to comply with UHCs documentation and/or soliciting Medicaid process shall be excluded from consideration. An associate from the Business Office is available to assist patients in this process and will analyze the Patient Financial Status Statement according to UHCs guidelines in the Financial Assistance/Charity Care Policy.
Group United Hospital Center Line Part V, Section B, Line 20e Financial assistance signs are posted in all admission areas as well as the ER and Family Medicine. In addition, registration gives all self-pay patients a charity application when admitted there is a Notice of Availability of Financial Assistance on the statements that are mailed to the patients. Collectors and patient representatives let the patients know about financial assistance available when calling. In addition, UHC utilizes a third party that attempts to meet with uninsured patients to determine whether such patient qualifies for Medicaid and/or other forms of assistance under federal, state, or local programs.
Group United Hospital Center 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) 2023
Schedule H (Form 990) 2023
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?  
Name and address Type of Facility (describe)
1
2
3
4
5
6
7
8
9
10
Schedule H (Form 990) 2023
Schedule H (Form 990) 2023
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 UHC does maintain a formal Financial Assistance/Charity Care policy. Charity care is provided to those patients where the household income defined as income for the patient and any related guarantor as listed on the most recent Federal Tax Return is at 200 or below federal poverty guidelines as published annually by the Community Service Administration in the Federal Register and where there are not substantial cash convertible assets or disposable income. Charity is predicated on the patient seeking Medicaid eligibility and fully cooperating with hospital staff provide bank statements, proof of income, etc. Medicaid eligibility may be reevaluated each month or in connection with new services provided during the approved charity period 6 months. If a patient qualifies for charity care assistance, 100 of the billable charges are eliminated.
Part I Line 3c UHC will provide an amounts generally billed AGB discount to true selfpay patient balances due, regardless of income levels. Accounts will be reviewed to verify no other insurance/third party is responsible for balance due. The AGB is not applicable to Workers Compensation, Motor Vehicle Accidents, cosmetic or cardiac rehab phase III balances.
Part I Line 3c Patients requesting a discount on balances due can receive a 20 discount for payment in full. The discount can be applied on any balance, including balances after the AGB discount has been applied.
Part I Line 6a UHC community benefit numbers are reported in total with the other hospitals within West Virginia United Health System. The most recent amounts can be found at the following web address https//wvumedicine.org/about/community-benefit/.
Part I Line 7 Net community benefit expense for 2023 is 52,811,907 and is 9.85 of total net expenses. To calculate net expense, allowance for doubtful accounts - patients of 19,680,770 was deducted from total expenses of 556,596,131 as shown in Part IX line 25 of the core Form 990, for a net expense of 536,915,361.
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 United Hospital Center supports Health Access, a free health care clinic that it helped to organize. The clinic serves indigent members of the community. United Hospital Center provided free health care services and served 1,354 patients supported by Health Access. Family medicine physicians volunteer their services after hours to the Health Access clinic to improve access to health care services for Harrison county citizens who can not afford to have health insurance coverage.
Part III Line 2 Patient receivables are reported at net realizable value. Accounts are written off when they are determined to be noncollectable based upon managements assessment of individual accounts. The allowance for doubtful collections is estimated based upon a periodic review of the accounts receivable aging, payer classifications, and application of historical write-off percentages. The estimated cost of services provided that ultimately result in bad debt expense are estimated utilizing the cost-to-charge ratio as determined by the filed cost report for the corresponding tax year related to this Form 990.
Part III Line 2 Bad Debt Expense at cost was calculated by multiplying allowance for doubtful accounts - patients expense of 19,680,770 by our cost-to-charge ratio of 30.16 derived from Worksheet 2 in the IRS Schedule H instructions for a total of 5,935,720.
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 25,000. The total of that report was 147,181 which we then multiplied by our cost to charge ratio of 30.16 for a total of 44,390.
Part III Line 3 The estimated bad debt attributable to patients eligible for charity care of 44,390 should be considered community benefit due to the fact that anyone with outstanding balances of 25,000 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 Patient accounts receivables are primarily paid by federal and state governmental authorities under the Medicare and Medicaid programs, managed health plans, commercial insurance companies, workers compensation programs, employers and patients. 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. The System does not believe there are any significant concentrations of revenues from any particular payor that would subject the System to any significant credit risks in the collection of patient accounts receivable. 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. Changes in general economic conditions, patient accounting service center operations, payor mix, payor claim processing could affect collections of accounts receivable, cash flows and results of operations.
Part III Line 4 The System performs periodic assessments to determine if an allowance for expected credit losses is necessary. The System considers its incurred loss experience and adjusts for known and expected events and other circumstances. In estimating its expected credit losses, the System may consider changes in the length of time its receivables have been outstanding, changes in credit ratings for payors, requests from payors to alter payment terms due to financial difficulty, and notices of payor bankruptcies or payors entering receivership. Because the Systems accounts receivable is typically paid for by highly solvent, creditworthy payors, such as Medicare, Medicaid, other governmental programs, and highly regulated commercial insurers on behalf of the patient, the Systems credit losses are immaterial to the consolidated financial statements.
Part III Line 4 The mix of accounts receivable at December 31, 2023 and 2022, from patients and third-party payors is as follows For the year-end December 31, 2023 Medicare - 25, Medicaid - 13, Blue Cross - 21, Commercial, managed care and other - 39, Patients - 2, totaling 100. For the year-end December 31, 2022 Medicare - 27, Medicaid - 16, Blue Cross - 19, Commercial, managed care and other - 35, Patients - 3, totaling 100.
Part III Line 8 Part III Line 6 was calculated using total cost from the Medicare Cost Report less Medicare reimbursement of direct GME. United Hospital Centers shortfall of 44,006,928 on Medicare program should be considered a community benefit because we are relieving a government burden by providing care in excess of our cost to these patients.
Part III Line 9b UHC does maintain a formal Credit Collections policy. The policy reiterates that care will be provided to all patients that present to UHC regardless of their ability to pay for such services. The policy describes payment discounts that may be available as well as description of other financial assistance programs at UHC e.g. Charity Care and the option of payment plans. The policy does describe collection practices and procedures that may be followed by the UHC staff should a patient not cooperate in the account resolution process. 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 United Hospital Center considers several components in assessing how the organization determines the need of the communities it serves. Through outside consults to collaborating with various departments, a needs assessment takes into account several factors including physicians to population ratios, physician availability in the entire service area, and general health risks for our community. The Primary Service Area for United Hospital Center includes Harrison and Doddridge County, WV. This data is then analyzed to provide general estimates to where United Hospital Center could better care for residents in these counties.
Part VI Line 2 Population and demographic data is provided by WVU Medicines population health and enterprise analytics department.
Part VI Line 3 UHC maintains a formal Financial Assistance Policy. Identification of financial assistance is provided through Financial Counseling, Registration, Patient Accounts Representative, Credit Counselors and/or other Associates in the Patient Accounts Department. This policy is also available for review at https//wvumedicine.org/bill-pay/financial-assistance/.
Part VI Line 4 The UHC CHNA leadership team defined the hospitals primary service area as Harrison and Doddridge Counties West Virginia. In 2023, Harrison County had a population of 64,639, a median household income of 56,184, an employment rate of 57.1 and 7.7 of residents reported not having healthcare coverage. Approximately 15.0 of Harrison County residents also lived in poverty in 2023. Doddridge County had a 2023 population of 7,680, a median household income of 56,587, an employment rate of 45.4 and 7.7 of residents reported not having healthcare coverage. Approximately 20.2 of Doddridge County residents lived in poverty in 2023. Population and demographic information was obtained from the United State Census Bureau https//data.census.gov/cedsci/.
Part VI Line 5 UHC supports Health Access, a free health care clinic that it helped organize. The clinic serves indigent members of the community. In 2023, UHC provided free health care worth more than 3 million to the clinic and its patients. Many hospital associates and medical staff, including residents, volunteer their time at the clinic. In addition, UHC conducts diabetes support groups and education for adults and youth. UHC staff interacts with several community organizations by donating time to serve as educators and community or board members. Family medicine residents teach sex education classes for area schools as well as perform physical exams for student athletes. Family medicine residents also conduct weekly obstetric clinics at the Harrison and Doddridge County Health Departments. UHC also provides administrative facilities for American Cancer Society and provides classrooms for groups such as American Red Cross to hold blood drives. See Part III of Form 990 for further description of community building programs that UHC participates in, funds, and/or supports.
Part VI Line 5 UHCs board of directors is a community board, comprised of 15 members living in the UHC primary service area. Our medical staff is an open medical staff comprised of private groups and physicians. As physician recruiting has become more difficult in rural areas, UHC has also been forced to employ a number of physician specialists as well as partner with the West Virginia University School of Medicine and its faculty plan to provide other necessary physician services.
Part VI Line 6 United Hospital Center UHC is a part of the West Virginia 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 services area, 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 West Virginia University Hospitals, Inc. in Morgantown, WV, 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, West Virginia Healthcare Cooperative, doing business as, Summersville Regional Medical Center in Summersville, WV, Braxton County Memorial Hospital in Gassaway, WV, Community Health Association, doing business as, Jackson General Hospital in Ripley, WV, Reynolds Memorial Hospital in Glen Dale, WV, Barnesville Hospital Association in Barnesville, OH, Uniontown Hospital in Uniontown, PA, Wheeling Hospital, Inc. in Wheeling, WV, Harrison Community Hospital, Inc. in Cadiz, OH, GRMC, Inc. in Oakland, MD, Princeton Community Hospital Association, Inc. in Princeton, WV, Thomas Health System, Inc. in South Charleston, WV, and Grant Memorial Hospital, Inc. in Petersburg, WV.
Part VI Line 6 In addition to the above mentioned hospitals, the System includes 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, Inc. a behavioral health center located in Clarksburg, WV. The System also includes, WVUH-East, Inc. and Camden-Clark Health Services, Inc. which operate as management companies for their respective hospitals. University Healthcare Foundation, Inc. in Martinsburg, WV, United Health Foundation, Inc. in Bridgeport, WV, Camden-Clark Foundation, Inc. in Parkersburg, WV, St. Josephs Foundation of Buckhannon, Inc. in Buckhannon, WV, and Reynolds Memorial Foundation, Inc. in Glen Dale, WV, which perform various fundraising activities for their respective hospitals. In 2020, the System formed WVUHS Home Care, LLC to provide Home Health and Hospice services to our service areas, supporting System hospitals by providing continuous care to our patients. Wheeling Hospital Ambulatory Surgical Center, LLC a surgical center located in Bridgeport, OH was acquired in 2021.
Schedule H (Form 990) 2023
Additional Data


Software ID: 23017659
Software Version: 23.1.0.0
Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
medium right arrow graphic Complete if the organization answered "Yes" on Form 990, Part IV, line 23.
medium right arrow graphic Attach to Form 990.
medium right arrow graphic Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
United Hospital Center Inc
 
Employer identification number

55-0525724
Part I
Questions Regarding Compensation
Yes
No
1a
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.
b
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 .....
1b
 
 
2
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? ....
2
 
 
3
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.
4
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:
a
Receive a severance payment or change-of-control payment? .............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........
4b
Yes
 
c
Participate in, or receive payment from, an equity-based compensation arrangement? .........
4c
 
No
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.
5
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:
a
The organization? ....................
5a
 
No
b
Any related organization? .......................
5b
 
No
If "Yes," on line 5a or 5b, describe in Part III.
6
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:
a
The organization? ..................
6a
Yes
 
b
Any related organization? ......................
6b
 
No
If "Yes," on line 6a or 6b, describe in Part III.
7
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 ............
7
Yes
 
8
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 ..........................
8
 
No
9
If "Yes" on line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50053T
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
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, 1099-MISC compensation, and/or 1099-NEC (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
(i) Base
compensation
(ii) Bonus & incentive
compensation
(iii) Other reportable compensation
1Jim Rutkowski
Vice President of Finance
(i)

(ii)
296,513
-------------
 
70,322
-------------
 
41,214
-------------
 
13,658
-------------
 
22,547
-------------
 
444,254
-------------
 
 
-------------
 
2Geoffrey Marshall
Vice President of Support Services
(i)

(ii)
164,124
-------------
 
62,389
-------------
 
29,357
-------------
 
24,424
-------------
 
19,475
-------------
 
299,769
-------------
 
 
-------------
 
3Mark Povroznik
Vice President, Quality
(i)

(ii)
280,664
-------------
 
67,003
-------------
 
8,121
-------------
 
41,920
-------------
 
30,992
-------------
 
428,700
-------------
 
 
-------------
 
4Jeff Bolyard
Vice President, General Counsel
(i)

(ii)
344,708
-------------
 
82,193
-------------
 
15,843
-------------
 
62,598
-------------
 
21,652
-------------
 
526,994
-------------
 
 
-------------
 
5John Fernandez
Vice President, Operations
(i)

(ii)
245,127
-------------
 
58,469
-------------
 
32,691
-------------
 
36,584
-------------
 
22,316
-------------
 
395,187
-------------
 
 
-------------
 
6Stephanie Smart
Vice President, Nursing
(i)

(ii)
259,555
-------------
 
61,644
-------------
 
5,534
-------------
 
38,570
-------------
 
29,302
-------------
 
394,605
-------------
 
 
-------------
 
7Linda Carte
Former UHC VP 2020, Current WVUHS HC VP
(i)

(ii)
 
-------------
272,824
 
-------------
68,595
 
-------------
51,037
 
-------------
12,690
 
-------------
31,101
 
-------------
436,247
 
-------------
 
8Eric Radcliffe
Executive Director, Family Medicine
(i)

(ii)
384,250
-------------
 
90,316
-------------
 
27,545
-------------
 
53,820
-------------
 
28,999
-------------
 
584,930
-------------
 
 
-------------
 
9Jonathan Stanley DO
Board Member, Physician Infectious Disease
(i)

(ii)
265,451
-------------
 
180,983
-------------
 
472
-------------
 
12,218
-------------
 
30,941
-------------
 
490,065
-------------
 
 
-------------
 
10Joseph Fazalare MD
Board Member, Ex-Officio, Surgeon
(i)

(ii)
837,311
-------------
 
288,449
-------------
 
810
-------------
 
14,850
-------------
 
31,613
-------------
 
1,173,033
-------------
 
 
-------------
 
11Jeffrey Madden MD
Physician
(i)

(ii)
514,249
-------------
 
560,054
-------------
 
1,242
-------------
 
14,850
-------------
 
31,587
-------------
 
1,121,982
-------------
 
 
-------------
 
12Paul Brager
Physician
(i)

(ii)
393,666
-------------
 
636,791
-------------
 
6,858
-------------
 
12,000
-------------
 
31,372
-------------
 
1,080,687
-------------
 
 
-------------
 
13Salman Osman
Physician
(i)

(ii)
613,221
-------------
 
799,121
-------------
 
541
-------------
 
14,850
-------------
 
31,613
-------------
 
1,459,346
-------------
 
 
-------------
 
14Joshua Sykes
Physician
(i)

(ii)
688,152
-------------
 
427,701
-------------
 
540
-------------
 
14,850
-------------
 
30,043
-------------
 
1,161,286
-------------
 
 
-------------
 
15William Dahl
Physician
(i)

(ii)
620,604
-------------
 
341,844
-------------
 
540
-------------
 
14,850
-------------
 
29,909
-------------
 
1,007,747
-------------
 
 
-------------
 
16John Forester
VP - Provider Network Services, UPC Executive Director
(i)

(ii)
140,477
-------------
140,477
32,550
-------------
32,550
961
-------------
961
21,068
-------------
21,068
21,782
-------------
21,781
216,838
-------------
216,837
 
-------------
 
17David Hess
President / CEO
(i)

(ii)
468,258
-------------
 
221,375
-------------
 
10,377
-------------
 
97,980
-------------
 
31,672
-------------
 
829,662
-------------
 
 
-------------
 
18Kendra Westfall
Vice President of Human Resources
(i)

(ii)
159,864
-------------
 
37,843
-------------
 
3,995
-------------
 
21,295
-------------
 
18,194
-------------
 
241,191
-------------
 
 
-------------
 
Schedule J (Form 990) 2023

Schedule J (Form 990) 2023
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 7 There are some officers and key employees of the hospital that are eligible for annual bonus compensation if they meet goals and achievements that are set at the beginning of each year and are approved by the board of directors. The annual incentive bonuses are only paid after achievements are assessed and only if the hospital achieves at least 80 of its budgeted operating margin. If the hospital has a negative operating margin, that annual incentive bonus will not be awarded.
Part I Line 4b James Rutkowski received CAA distributions of 30,350 Geoffrey Marshall received CAA distributions of 26,920 Jeff Bolyard received CAA distributions of 5,457 John Fernandez received CAA distributions of 25,230 Eric Radcliffe received CAA distributions of 16,487 and Linda Carte received CAA distributions of 42,300 from related party. These amounts were appropriately reported as compensation on Form W-2 for 2023.
Part I Line 4b The following individuals received deferred compensation contributions in 2023 Geoffrey Marshall in the amount of 16,844 Mark Povroznik in the amount of 28,910 Jeff Bolyard in the amount of 47,748 John Fernandez in the amount of 25,230 Stephanie Smart in the amount of 26,600 Eric Radcliffe in the amount of 38,970 Kendra Westfall in the amount of 16,380 John Forester in the amount of 21,068 from UHC and 21,068 from related party, UPC and David Hess in the amount of 83,130. These amounts were properly recorded in deferred compensation on the Form 990 Schedule J.
Part I Line 6a Per the WVUHS Incentive Plan incentives are contingent on meeting a net earning target.
Part I Line 3 Compensation for the 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.
Schedule J (Form 990) 2023

Additional Data


Software ID: 23017659
Software Version: 23.1.0.0

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 , line 24a. Provide descriptions,
explanations, and any additional information in Part .
Attach to Form 990.

Go to www.irs.gov/Form990 for instructions and the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
United Hospital Center Inc
 
Employer identification number
55-0525724
Part
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
Yes No Yes No Yes No
A West Virginia Hospital Finance Authority
 
62-1256910 956622L85 06-15-2016 149,749,999 2016 Series A - Refund 2006A and 2009 C issuances   X   X   X
B West Virginia Hospital Finance Authority
 
62-1256910 956622P65 07-31-2018 23,680,000 2018 Series D - Refund 2012A issuance   X   X   X
Part
Proceeds
A B C D
1 Amount of bonds retired .................. 24,175,584 5,470,000    
2 Amount of bonds legally defeased ..............        
3 Total proceeds of issue .................. 149,754,318 23,680,000    
4 Gross proceeds in reserve funds .............        
5 Capitalized interest from proceeds .............        
6 Proceeds in refunding escrows ...............        
7 Issuance costs from proceeds ............... 1,155,297 176,862    
8 Credit enhancement from proceeds .............        
9 Working capital expenditures from proceeds .............        
10 Capital expenditures from proceeds .............        
11 Other spent proceeds ............. 148,590,382 23,503,138    
12 Other unspent proceeds .............        
13 Year of substantial completion ............. 2016 2018
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 2020, a current refunding issue)? ........
X     X        
15 Were the bonds issued as part of an advance refunding issue of taxable
bonds (or, if issued prior to 2020, an advance refunding issue)? ........
X     X        
16 Has the final allocation of proceeds been made? .......... X   X          
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? .................. X   X          
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50193E
Schedule K (Form 990) 2023

Schedule K (Form 990) 2023
Page 2
Part
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        
2 Are there any lease arrangements that may result in private business use of bond-financed property? ............... X   X          
3a Are there any management or service contracts that may result in private business use of bond-financed property? ............. 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          
c Are there any research agreements that may result in private business use of bond-financed property? .............   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?                
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 .... 2.630 % 2.630 %    
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government ......... 0.310 % 0.310 %    
6 Total of lines 4 and 5 ............. 2.940 % 2.940 %    
7 Does the bond issue meet the private security or payment test? ...   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        
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..        
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............                
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          
Part
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        
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......   X   X        
b Exception to rebate? ........   X   X        
c No rebate due? ......... X   X          
If "Yes" to line 2c, provide in Part the date the rebate
computation was performed ......
3 Is the bond issue a variable rate issue? .....   X X          
Schedule K (Form 990) 2023

Schedule K (Form 990) 2023
Page 3
Part
Arbitrage (Continued)
A B C D
Yes No Yes No Yes No Yes No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?   X X          
b Name of provider ..........  
 
US Bank National Association
 
 
 
 
 
c Term of hedge .........   1743.0000000000 %    
d Was the hedge superintegrated? ......       X        
e Was the hedge terminated? ........       X        
5a Were gross proceeds invested in a guaranteed investment contract (GIC)? X     X        
b Name of provider .......... Cantor Fitzgerald
 
 
 
 
 
 
 
c Term of GIC .........        
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........ X              
6 Were any gross proceeds invested beyond an available temporary period?   X   X        
7 Has the organization established written procedures to monitor the requirements of section 148? ... X   X          
Part
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          
Part
Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).
Return Reference Explanation
Part I Line A 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 balance of the refunded bonds in the general ledger UHC received 149,749,999 in proceeds to refund the 2006A issuance as a current refunding and 2009C bond issuance as an advanced refunding. The remaining amounts allocated from this issuance are reported on Form 990 for West Virginia University Hospitals, Inc. WVUH and Camden-Clark Memorial Hospital Corporation CCMC.
Part II Line 3 The amount reported in Line 3 Column A is different than the total amount of bonds issued as a result of a balance that remained in the debt service fund. These funds will be applied to future payments of princial and interest.
Part IV Line 2 Column A - Rebate calculation was prepared for the period June 15, 2016 to June 15, 2021, per the report and underlying assumptions, no IRS payment or filing is otherwise currently required. The next rebate calculation is due June 15, 2026. Column B - A rebate calculation was prepared for the issuance date through July 31, 2023. The report indicates that no rebate is due. The next computation date is July 31, 2028.
Part IV Line 5c Column A - The securities for the 2016 A Bonds were purchased on June 15, 2016 and the last one matured on May 31, 2019.
Part III Line 4, 5, and 6 The current outstanding tax exempt bond issuances were used to refund tax exempt bonds that were used to construct and complete a new hospital facility.
Part III Line 4, 5, and 6 The private buiness use percentages are taken as a whole of those bond funded facilties and applied to both outstanding bonds.
Schedule K (Form 990) 2023

Additional Data


Software ID: 23017659
Software Version: 23.1.0.0

SCHEDULE O
(Form 990)

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.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2023
Open to Public
Inspection
Name of the organization
United Hospital Center Inc
 
Employer identification number

55-0525724
Return Reference Explanation
Form 990, Part III, Line 4d Program Service Expenses 17,258,911, Grants and allocations 0, Revenue 26,625,890 UHCs Emergency Center is one of the busiest emergency departments in West Virginia, treating nearly 50,000 patients annually. The centers experienced staff of emergency medicine trained physicians and nurses works to ensure that patients receive lifesaving medical care quickly and effectively. UHC had 45,642 emergency department visits in 2023.
Form 990, Part III, Line 4d Program Service Expenses 256,393,704, Grants and allocations 0, Revenue 337,719,393 UHC provides health care services for the community and surrounding areas. The majority of the program services are to provide health care and health care maintenance for the community as both inpatient and outpatient services. United Hospital Center provided 33,154,439 in uncompensated care, which represented 5.80 of the total net patient service revenue in 2023. Included in the above amount was 13,473,670 of charity care for individuals that qualified for financial assistance and 19,680,769 in bad debt account balance write-offs. UHC wrote off 1,306 accounts to charity and 12,263 bad debt related to patients that had Medicare coverage. United Hospital Center provided 3,027,811 in support to Health Access, a free health care clinic that it helped to organize. The clinic serves indigent members of the community. United Hospital Center provided free health care services and served 1,354 patients supported by Health Access.
Form 990, Part III, Line 4d Program Service Expenses 465,066, Grants and allocations 0, Revenue 75,250 To address other health manpower shortages, UHCs School of Radiological Technology and the UHC Diagnostic Medical Sonography Program graduated 12 radiology technologists and 1 sonography student this year. The cost of this program was 465,066 with a tuition revenue of 75,250. We continue to have relationships with the VAMC and St. Josephs Hospital for rad tech education. In addition, UHC serves as a clinical training site for nursing students from West Virginia Wesleyan College, Fairmont State University, Alderson Broaddus College, United Technical Center, Monongalia Technical Center, West Virginia University, Wheeling Jesuit University, Edinboro University and Fred Eberle School of Practical Nursing. UHC Diagnostic Medical Sonography Program incorporates clinical and didactic experiences to prepare individuals for professional practice in general abdominal, obstetric/gynecologic and vascular sonography. The National Education Curriculum and Specialty Curricula endorsed by the Joint Review Committee on Education in Diagnostic Medical Sonography JRC-DMS is adopted.
Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 United Hospital Center is one of the largest providers of obstetric services in terms of deliveries and serves as a regional resource for obstetric services. In fulfilling that role, family medicine faculty and residents conduct weekly planning clinics and pediatric clinics for the Harrison County Health Department. The obstetric department conducts childbirth classes for expecting parents. These classes are for expectant mothers and teaches techniques for the best possible experience in childbirth. Enrollment for these classes totaled 20 people and provided a benefit of 94. The obstetric department also conducts sibling tours for older siblings to alleviate anxiety for when the new baby arrives.
Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 United Hospital Centers associates volunteered 142 hours to participate in health fairs/events for the community citizens at various locations throughout North Central West Virginia that had approximately 866 attendees and yielded a total community benefit of 11,215. United Hospital Center also conducted cancer screenings through their mens and womens campaigns. Screenings at these events included but was not limited to visual assessments, PAP smears, FIT tests, mammograms, PSA lab draws, prostate exams, recommendations for abnormal findings and general health education. UHC physicians and support staff volunteered 4 hours during these screenings, which served 29 individuals and provided a total community benefit of 11,803. UHC physicians also served 39 individuals while attending clinics, providing a total community benefit of 5,231.
Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 UHC provides administrative facilities to the American Cancer Society. In addition, UHC allows some organizations the use of classrooms with no charge. The organizations include, but are not limited to, WV Autism Support Group, Addiction Support Group, Breast Cancer Support Group, Kids Talk Support Group, and Narcotics Anonymous. United Hospital Center also provides a space for Vitalant to conduct blood drives. UHC hosted 6 blood drives. In total, these blood drives had 133 presenting donors, 121 successful donations.
Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 United Hospital Center conducted, through the Education Department, a diabetes support group for participants from various counties. In addition, staff assisted the indigent patients in the Lilly Cares program for starter insulin and also received viscometers from Bayer Co. to distribute and properly educate patients in the daily monitoring of their blood glucose. United Hospital Center has representatives serving on several community boards including, but not limited to, Family Services of Harrison and Marion Counties, Harrison County Drop-In Advisory Board, WV Network Ethic Advisory Committee, Coalition for the Homeless and Goodwill Advisory Board. In addition, UHC representatives were guest speakers at area organizations/events about various health care concerns or issues.
Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 UHC offers rotations for students in the following programs Emergency Medical Personnel, Medical Record Technology, Pharmacy, Safety Engineering, and Clinical Education for Rehab students. Rotations for one of the three practicums and internships for counseling students in a masters degree program are provided as needed in cooperation with West Virginia University.
Form 990, Part VI, Line 11b The Form 990 is completed by the West Virginia United Health System tax team and then sent to the Vice President of Finance at United Hospital Center, Inc. for approval. Baker Tilly, an external accounting firm, is then provided a copy for review. Then, the annual Form 990 is presented to the hospitals finance committee of the board of directors for review, prior to filing.
Form 990, Part VI, Line 12c On an annual basis, education is provided to all officers of the board of directors with respect to their fiduciary responsibility and what may or may not be considered a conflict of interest. This education is provided by the hospitals in house general counsel. All officers and board members are required to complete an annual conflict of interest and disclosure statement. The statements are maintained by the hospitals in house general counsel and specifically reviewed as necessary based on business presented to the board. If a conflict arises, recommendations are provided to the President and/or Board for consideration and determination of final action. Nothing of concern was found during the review in 2023.
Form 990, Part VI, Section B, Line 15 a b 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 2022 for 2023 compensation amounts. 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, Line 19 All governing documents, conflicts of interest policy, and financial statements are available to the public upon request.
Form 990, Part VII, Line 12 Compensation reported for Linda Carte as a Former officer is related to a new role within the System. On 2020 and prior years 990s she served as the Vice Present, Cancer Center Post-Acute Care for UHC. Starting on January 1, 2021 she transitioned roles to VP of WVUHS Home Care which is a related party to UHC. IRS 990 reporting requires that individuals reported as officer, director, trustee, or key employee on any one or more of the 5 prior years in one or more of the following capacities and the individual received reportable compensation, from the organization and/or related organizations, in the calendar year in excess of the threshold amount be reported as former.
Form 990, Part XI, Line 9 Other changes in net assets include 11,001,583 of related organization capitalization and 752,978 JOA Contribution to SOM.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990) 2023


Additional Data


Software ID: 23017659
Software Version: 23.1.0.0
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.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047
2023
Open to Public Inspection
Name of the organization
United Hospital Center Inc
 
Employer identification number

55-0525724
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?
Yes No
(1)West Virginia United Health System
PO Box 8034

Morgantown,WV26506
55-0754713
Healthcare Access WV 501c3 12 Type I N/A
 
No
(2)University Healthcare Foundation Inc
121 Administrative Drive

Martinsburg,WV25401
31-1118075
Hospital Support WV 501c3 12 Type I West Virginia University Hospitals East Inc
 
 
No
(3)United Physicians Care Inc
686 South Pike Street

Shinnston,WV26431
55-0638563
Patient Care WV 501c3 3 United Hospital Center Inc
 
Yes
 
(4)United Health Foundation Inc
327 Medical Park Drive

Bridgeport,WV26330
55-0621706
Hospital Support WV 501c3 12 Type I United Hospital Center Inc
 
Yes
 
(5)United Summit Center
6 Hospital Plaza

Clarksburg,WV26301
55-0752788
Behavioral Health WV 501c3 3 West Virginia University Hospitals Inc
 
 
No
(6)Camden-Clark Health Services Inc
800 Garfield Avenue

Parkersburg,WV26101
55-0769602
Healthcare Access WV 501c3 12 Type I WV United Health System
 
 
No
(7)Camden-Clark Foundation
800 Garfield Avenue

Parkersburg,WV26101
55-0667789
Hospital Support WV 501c3 7 Camden Clark Health Services
 
 
No
(8)Camden-Clark Physician Corp
604 Ann Street

Parkersburg,WV26101
26-4058719
Patient Care WV 501c3 3 Camden Clark Health Services
 
 
No
(9)West Virginia University Hospitals Inc
PO Box 8034

Morgantown,WV26506
55-0643304
Patient Care WV 501c3 3 WV United Health System
 
 
No
(10)West Virginia University Hospitals East
121 Administrative Drive

Martinsburg,WV25401
20-2337985
Healthcare Access WV 501c3 12a WV United Health System
 
 
No
(11)City Hospital Inc
2500 Hospital Drive

Martinsburg,WV25401
55-0383321
Patient Care WV 501c3 12 Type I West Virginia University Hospitals East Inc
 
 
No
(12)Jefferson Memorial Hospital
300 S Preston St

Ranson,WV25438
55-0359755
Patient Care WV 501c3 3 West Virginia University Hospitals East Inc
 
 
No
(13)Camden Clark Memorial Hospital
800 Garfield Avenue

Parkersburg,WV26101
31-1524546
Patient Care WV 501c3 3 Camden Clark Health Services
 
 
No
(14)Potomac Valley Hospital of W Va Inc
100 Pin Oak Lane

Keyser,WV26726
55-0420956
Patient Care WV 501c3 3 WV United Health System
 
 
No
(15)St Joseph's Hospital of Buckhannon Inc
1 Amalia Drive

Buckhannon,WV26201
55-0356996
Patient Care WV 501c3 3 WV United Health System
 
 
No
(16)Reynolds Memorial Hospital Inc
800 Wheeling Ave

Glen Dale,WV26038
55-0357045
Patient Care WV 501c3 3 WV United Health System
 
 
No
(17)Reynolds Memorial Foundation
800 Wheeling Ave

Glen Dale,WV26038
55-0710402
Hospital Support WV 501c3 12 Type I Reynolds Memorial Hospital Inc
 
 
No
(18)St Joseph's Foundation of Buckhannon Inc
1 Amalia Drive

Buckhannon,WV26201
55-0727650
Hospital Support WV 501c3 12 Type II St Joseph's Hospital of Buckhannon Inc
 
 
No
(19)West Virginia Health Care Cooperative Inc
400 Fairview Heights Rd

Summersville,WV26651
55-0650441
Patient Care WV 501c3 3 WV United Health System
 
 
No
(20)Braxton County Memorial Hospital
100 Hoylman Drive

Gassaway,WV26624
55-0611919
Patient Care WV 501c3 3 WV United Health System
 
 
No
(21)Community Health Association
122 Pinnell Street

Ripley,WV25271
55-0462730
Patient Care WV 501c3 3 WV United Health System
 
 
No
(22)Wetzel County Hospital Inc
3 East Benjamin Drive

New Martinsville,WV26155
84-3480493
Patient Care WV 501c3 3 WV United Health System
 
 
No
(23)WVUHS Home Care LLC
PO Box 8059

Morgantown,WV26506
85-2915642
Home Health and Hospice WV 509a2   WV United Health System
 
 
No
(24)Uniontown Hospital
500 West Berkeley Street

Uniontown,PA15401
25-0965588
Patient Care PA 501c3 3 WV United Health System
 
 
No
(25)Fayette Physician Network Inc
500 West Berkeley Street

Uniontown,PA15401
45-5440305
Patient Care PA 501c3 3 WV United Health System
 
 
No
(26)Wheeling Hospital Inc
1 Medical Park

Wheeling,WV26003
55-0357057
Patient Care WV 501c3 3 WV United Health System
 
 
No
(27)Harrison Community Hospital
951 E Market Street

Cadiz,OH43907
34-1571750
Patient Care OH 501c3 3 WV United Health System
 
 
No
(28)Barnesville Hospital Association
639 W Main Street

Barnesville,OH43713
34-0719172
Patient Care OH 501c3 3 WV United Health System
 
 
No
(29)Belmont Community Hospital
4697 Harrison Street

Bellaire,OH43906
34-0714643
Patient Care OH 501c3 3 Wheeling Hospital Inc
 
 
No
(30)Medical Park Foundation
1 Medical Park

Wheeling,WV26003
55-0744690
Church WV 501c3 1 Wheeling Hospital Inc
 
 
No
(31)Self Insurance Trust Agreement of Wheeling Hospital Inc
1 Medical Park

Wheeling,WV26003
55-0676674
Insurance WV 501c3 12 Type I N/A
 
No
(32)GRMC Inc
251 North Fourth Street

Oakland,MD21550
87-1846814
Patient Care MD 501c3 3 WV United Health System
 
 
No
(33)Grant Memorial Hospital Inc
117 Hospital Drive

Petersburg,WV26847
88-1740605
Patient Care WV 501c3 3 WV United Health System
 
 
No
(34)Herbert J Thomas Memorial Hospital Association
4605 MacCorkle Ave SW

South Charleston,WV25309
55-0404900
Patient Care WV 501c3 3 WV United Health System
 
 
No
(35)Charleston Hospital Inc
333 Laidley St

Charleston,WV25301
61-1272692
Patient Care WV 501c3 3 Thomas Health System Inc
 
 
No
(36)Princeton Community Hospital Association
122 Twelfth Street

Princeton,WV24740
55-0483245
Patient Care WV 501c3 3 WV United Health System
 
 
No
(37)Princeton Community Hospital Foundation Inc
PO Box 1369

Princeton,WV24740
55-0694209
Support WV 501c3 12 A Type I Princeton Community Hospital Association
 
 
No
(38)Thomas Health System Inc
4605 MacCorkle Ave SW

South Charleston,WV25309
26-0440674
Patient Care WV 501c3 3 WV United Health System
 
 
No
(39)THS Physician Partners Inc
4605 MacCorkle Ave SW

South Charleston,WV25309
45-4395947
Patient Care WV 501c3 3 Thomas Health System Inc
 
 
No
(40)Welch Medical Center Inc
PO Box 8034

Morgantown,WV26506
92-1990757
Patient Care WV 501c3 3 WV United Health System
 
 
No
(41)WVUHS Specialty Pharmacy Services Inc
PO Box 8034

Morgantown,WV26506
87-2740836
Patient Care WV 501c3 3 WV United Health System
 
 
No
(42)Ohio Valley Health Corporation
222 Nicolette Rd

Parkersburg,WV26104
92-2553803
Patient Care WV 501c3 3 Camden-Clark Health Services
 
 
No
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50135Y
Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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



(e)
Predominant income(related, unrelated, excluded from tax under sections 512-514)

(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?



(k)
Percentage
ownership


Yes No Yes No












Part IV
Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.
(a)
Name, address, and EIN of
related organization
(b)
Primary activity
(c)
Legal
domicile
(state or foreign
country)
(d)
Direct controlling
entity
(e)
Type of entity
(C corp, S corp,
or trust)
(f)
Share of total income
(g)
Share of end-of-year
assets
(h)
Percentage
ownership
(i)
Section 512(b)(13) controlled entity?
Yes No
(1) Allied Health Services Inc

PO Box 782
Morgantown,WV26507
55-0652017
Linen Services WV N/A
C Corp         No












Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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
No
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 .....................
1a
 
No
b Gift, grant, or capital contribution to related organization(s) ............................
1b
 
No
c Gift, grant, or capital contribution from related organization(s) ............................
1c
Yes
 
d Loans or loan guarantees to or for related organization(s) ............................
1d
 
No
e Loans or loan guarantees by related organization(s) ............................
1e
 
No
f Dividends from related organization(s) ............................
1f
 
No
g Sale of assets to related organization(s) ............................
1g
 
No
h Purchase of assets from related organization(s) ............................
1h
 
No
i Exchange of assets with related organization(s) ............................
1i
 
No
j Lease of facilities, equipment, or other assets to related organization(s) .......................
1j
Yes
 
k Lease of facilities, equipment, or other assets from related organization(s) ......................
1k
 
No
l Performance of services or membership or fundraising solicitations for related organization(s) .....................
1l
Yes
 
m Performance of services or membership or fundraising solicitations by related organization(s) .................
1m
 
No
n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................
1n
 
No
o Sharing of paid employees with related organization(s) ............................
1o
Yes
 
p Reimbursement paid to related organization(s) for expenses ............................
1p
Yes
 
q Reimbursement paid by related organization(s) for expenses ............................
1q
Yes
 
r Other transfer of cash or property to related organization(s) ............................
1r
 
No
s Other transfer of cash or property from related organization(s) ............................
1s
 
No
2
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) United Health Foundation

o 212,811 Cost





Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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)
(d)
Predominant income (related, unrelated, excluded from tax under sections 512-514)

(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?
(k)
Percentage
ownership


Yes No Yes No Yes No






























Schedule R (Form 990) 2023
Schedule R (Form 990) 2023
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) 2023

Additional Data


Software ID: 23017659
Software Version: 23.1.0.0