2024-11-14T03:20:11-00:00 2023-12-31 990 2023-01-01 550524309 West Virginia University Dental Corporation WEST 3042932522 PO Box 1587 Morgantown WV 265071587 Jonathan Abraham Board President 3042932522 2024-05-07 false false X 2023 2024-10-15 13:58:12Z Jonathan Abraham 64 Medical Center Drive Morgantown WV 26506 10903206 false X https://wvudentalcare.org/ X 1973 WV The organizations mission is to support the West Virginia University School of Dentistry. 8 0 46 0 0 10651007 10852544 4496 50662 0 10655503 10903206 0 0 6736758 7321733 0 0 3719712 3565038 10456470 10886771 199033 16435 5545905 4411733 2929416 2201537 2616489 2210196 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 8021964 10852544 The Corporation supported the faculty dentists of the West Virginia School of Dentistry in their provision of dental services with 49,119 patient visits and 107,594 procedures during 2023. The Corporation incurred expenditures for salaries, wages, and employee benefits on behalf of the School of Dentistry for faculty dentists, residents, and staff. 86657 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. 8108621 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 25 0 46 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 168244 0 34748 Donna Haid Director of Clinical Education and Patient Care 040.00 X 164342 0 28140 Bryan Weaver Board Member, Jan - June 040.00 X 183637 0 6915 Lester Bakos Professor 040.00 X 167689 0 5966 Meghan Bastin Board Member, July - December 040.00 X 64838 0 2118 Lauren Bakos Board Member, Secretary 040.00 X 61852 0 1986 Gina Graziani DDS Board Member 040.00 X 54084 0 2242 Arif Abdul Shakore Board Member 040.00 X 51456 0 2147 Stephen Pachuta Board Member, Chief Dental Officer 040.00 X 41552 0 3276 Lauren Yura-Godwin DDS Board Member 040.00 X 35696 0 2035 Jonathan Abraham Board Member, President 040.00 X 28494 0 1867 Tammy Chipps DDS Board Member, Ex-Officio 040.00 X 23216 0 1998 1045100 93438 4 false true false BonaDent Dental Laboratories 3905 West EAU Gallie Blvd Ste 113 West Melbourne FL 32934 Lab Services 368057 Absolute Dental Services 3600 University Dr Durham NC 277076207 Lab Services 215907 2 Patient Services 621110 10228622 10228622 Expense Reimbursement 900099 623922 623922 10852544 50662 50662 10903206 10852544 50662 0 0 0 0 772401 569409 202992 0 5419555 3681685 1737870 53845 36579 17266 1019639 708397 311242 56293 38242 18051 0 0 16950 16950 0 2500 2500 14812 14233 579 33127 4878 28249 183600 121961 61639 111906 7195 104711 0 813820 705376 108444 126 126 0 0 0 0 107597 107597 86657 86657 Medical Supplies 1207119 1207119 Provision for Doubtful Accounts 813733 813733 Taxes, Licenses Fees 172441 4784 167657 Miscellaneous Expense 650 650 0 10886771 8108621 2778150 0 154 154 2557562 1765177 2250292 2043785 50157 22475 2853740 2264146 697192 589594 -9452 -9452 5545905 4411733 1674014 1090862 111571 92925 1143831 1017750 2929416 2201537 X 2616489 2210196 2616489 2210196 5545905 4411733 X 16435 -283958 -138770 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. 1526281 1515290 10991 754126 748856 5270 573333 573333 589594 Financial derivatives and other financial products Closely-held equity interests 155260 Federal income taxes 155260 Accrued Payroll 165265 Non Cash PR Clearing -5895 State Income Taxes Payable 78520 Other PR Taxes and Ded Payable 800 Accrued Vacation 254392 Accrued Fringes 125766 Pension Plan Payable 294502 Accrued Staff Salaries WVUH -51118 Local/City Payroll Taxes 258 1017750 X 10279284 10279284 623922 623922 10903206 10262849 -623922 -623922 10886771 10886771 X 2 The Corporation is a tax-exempt organization and not subject to federal or state income taxes in accordance 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 2023 and 2022. 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 623,922 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 623,922 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 Bryan Weaver Board Member, Jan - June 100068 79538 4031 6004 911 190552 Lester Bakos Professor 86432 79538 1719 5186 780 173655 Max Sperry Chief Business Planning Officer 131087 18824 18333 6171 28577 202992 Donna Haid Director of Clinical Education and Patient Care 135675 20549 8118 6355 21785 192482 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 XI, Line 8 The amount reported in prior period adjustments are the 2022 audit entries that were provided after the 2022 Form 990 was filed. Form 990, Part XI, Line 9 Amount includes 1 rounding and 138,771 error suspense made during the audit. 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