2023-11-15T09:10:47-00:00 2022-12-31 990 2022-01-01 550524309 West Virginia University Dental Corporation WEST 3042932522 PO Box 1587 Morgantown WV 265071587 Lauren Yura-Godwin President 3042932522 2023-11-15 false Lauren Yura-Godwin XXX-XX-XXXX true 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Lauren Yura-Godwin 1 Medical Center Drive Morgantown WV 26506 10655503 false X https://wvudentalcare.org/ X 1973 WV The organizations mission is to support the West Virginia University School of Dentistry. 8 0 66 0 0 10553870 10651007 7940 4496 0 10561810 10655503 0 0 6716840 6736758 0 0 3326743 3719712 10043583 10456470 518227 199033 4932730 5545905 2338611 2929416 2594119 2616489 The mission of West Virginia University Dental Corporation, d/b/a University Health Associates-Dental Practice, is to support the West Virginia University School of Dentistry and to improve the lives of our patients, dentists, students, and employees by maintaining an efficient, effective, and friendly academic and clinical practice environment. false false 8138835 10651007 The Corporation supported the faculty dentists of the West Virginia School of Dentistry in their provision of dental services with 49,055 patient visits and 104,853 procedures during 2022. The Corporation incurred expenditures for salaries, wages, and employee benefits on behalf of the School of Dentistry for faculty dentists, residents, and staff. 77271 The Corporation continuously meets its exempt purpose by providing funds to the state-supported West Virginia University School of Dentistry. By providing these funds, the Corporation has both lessened the burdens of government and advanced graduate dental education in West Virginia. As part of its mission to support the School of Dentistry, the Corporation incurred expenditures for professional liability premiums on behalf of the faculty dentists of the School of Dentistry. 8216106 true false false false false false false false false false true false false false true false false false false false false false false false false false false false false true false false false false false false false false false false false false false true false false false true 23 0 true 55 true false false false false false false false false X 8 0 false false false false true true true true false false false true true true true true false true true false X Paula Rice 3042932521 PO Box 8059 Morgantown WV 26506 Max Sperry Chief Business Planning Officer 040.00 X 159947 0 33371 Donna Haid Director of Clinical Education and Patient Care 040.00 X 161940 0 25377 Bryan Weaver Board Member 040.00 X 93968 0 6413 Gina Graziani DDS Board Member 040.00 X 54755 0 2228 Lauren Bokos Board Member Starting July 2022 040.00 X 52762 0 1784 Arif Abdul Shakore Board Member Starting July 2022 040.00 X 52423 0 1969 Lauren Yura-Godwin DDS Board Member, President 040.00 X 46465 0 2026 Stephen Pachuta Board Member, Dean 040.00 X 42376 0 3569 Jonathan Abraham Board Member 040.00 X 37474 0 1842 Tammy Chipps DDS Board Member, Ex-Officio 040.00 X 23245 0 2041 Mark Byron DDS Board Member Through July 2022 040.00 X 13332 0 1301 Ashlee Sowards Board Member, Secretary Through July 2022 040.00 X 2502 0 333 741189 82254 3 false true false Patient Services 621110 10058564 10058564 Expense Reimbursement 900099 592443 592443 10651007 4496 4496 10655503 10651007 4496 0 0 0 0 636125 442807 193318 0 5051243 3637141 1414102 62986 45353 17633 899388 665052 234336 87016 62656 24360 0 0 11350 11350 0 5000 5000 7984 7673 311 17499 11517 5982 340514 165932 174582 68899 3465 65434 0 615358 608335 7023 2148 198 1950 0 0 0 0 159057 159057 77270 77270 Medical Supplies 1301149 1301149 Provision for Doubtful Accounts 950974 950974 Taxes, Licenses Fees 161228 76245 84983 Assocation Dues 205 205 1077 1077 10456470 8216106 2240364 0 2060 154 3024141 2557562 1591126 2250292 42248 50157 2853740 2156548 282607 697192 -9452 -9452 4932730 5545905 1464158 1674014 111571 111571 762882 1143831 2338611 2929416 X 2594119 2616489 2594119 2616489 4932730 5545905 X 199033 -54817 -121846 X false false false false X Part I Section A Line 3 Although the organization qualifies as a hospital under IRC Section 170b1Aiii as shown on Schedule A item 3, the organization does not qualify as a hospital for Schedule H or State of West Virginia purposes. false 1526281 1417203 109078 754126 739345 14781 573333 573333 697192 Financial derivatives and other financial products Closely-held equity interests 441704 Federal income taxes 441704 Accrued Payroll 8818 Non Cash PR Clearing -5895 State Income Taxes Payable 92280 Other PR Taxes and Ded Payable 800 Accrued Vacation 218444 Accrued Fringes 100790 Pension Plan Payable 327756 Accrued Staff Salaries WVUH -41124 Local/City Payroll Taxes 258 1143831 X 10063060 10063060 592443 592443 10655503 9864027 -592443 -592443 10456470 10456470 X 2 The Corporation is a tax-exempt organization and not subject to federal or state income taxes in accoradance with Section 501c3 of the Internal Revenue Code and applicable state statutes. On such basis, the Corporation will not incure any liability for income taxes, except for possible unrelated business income. The Corporation accounts for uncertainty in income taxes using a recognition threshold of more-likely than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there were not tax uncertainties that met the recognition threshold in 2021 and 2020. The Corporations policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expense. XI 4b Expense reimbursements of 592,443 were reported as an offset to expense on the audited financial statements but are reported as revenue on the Form 990. XII 2d Expense reimbursements of 592,443 were reported as an offset to expenses on the audited financial statements but are reported as revenue on the Form 990. X false false false false false false false false false Donna Haid Director of Clinical Education and Patient Care 136220 21076 4644 5158 20219 187317 Max Sperry Chief Business Planning Officer 124030 18661 17256 5822 27549 193318 Form 990, Part VI, Section A, Line 6 The membership of the Corporation consists of faculty members of West Virginia University School of Denistry. Each member occupies one of the following categories 1 Voting Full-time faculty members 2 Non-voting Part-time faculty members. Form 990, Part VI, Section A, Line 7a There are eight voting members of the Corporations board of directors. Seven are elected from and by the full-time faculty members of the Corporation. The eighth is an ex-officio voting member. Form 990, Part VI, Section A, Line 7b Proposed revisions to the by-laws are subject to approval by majority vote of the board. Such revisions are then subject to approval by two-thirds 2/3 of the full-time faculty members present in person at the regular meeting or a duly-called special meeting of the members and shall be approved by the President of the University. Form 990, Part VI, Section B, Line 11b The Form 990 is prepared by the WVUHS tax services department. A copy of the 990 is provided to the board members before it is filed with the IRS. Form 990, Part VI, Section B, Line 12c Annually, employees and dentists are required to answer questions regarding any potential conflicts of interest. The Human Resources department reviewed the reports for any discrepancies and follows up as necessary. Form 990, Part VI, Section B, Line 15 Compensation is determined by an academic salary survey, internal equity, and recruitment factors. Form 990, Part VI, Section C, Line 18 The organizations Form 1023 and Form 990 are available upon request. Form 990, Part VI, Section C, Line 19 The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request. Form 990, Part I, Line 5 West Virginia University Dental Corporation operates under a common paymaster, West Virginia University Hospitals, Inc. Therefore, the number of individuals employed on the face of Form 990 in the current year may differ from the number of W-2s reported on Form W-3. Form 990, Part XI, Line 9 Amount includes 1 rounding, 123,737 error suspense made during the audit, and 1,889 of audit adjusting journal entries included in prior years calculation of net assets but not charged in the accounting system until current year. West Virginia University School of Dentistry PO Box 9400 Morgantown WV 26506 556000842 Education WV 501c3 2 N/A false West Virginia University Medical Corporation PO Box 897 Morgantown WV 26507 550492006 Patient Care WV 501c3 3 N/A false false false false false false false false false false false false false false false false true true false false