Civic Intelligence

West Virginia University Dental Corporation

EIN 55-0524309 • 501(c)3 • Morgantown, WV

Pub. 78 Eligible

View Organization Page

Profile

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.

PO Box 1587Morgantown, WV 26507-1587

wvudentalcare.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.19x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.11x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

50th percentile

4.5%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

59th percentile

$214,423

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

93rd percentile

47%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

44th percentile

4.4%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$6,484,110

Up $2,072,377 (+47%) from 2023

Liabilities

Down

$1,210,955

Down $990,582 (-45%) from 2023

Net Assets

Up

$5,273,155

Up $3,062,959 (+139%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin50th percentile

Revenue

Up

$11,384,718

Up $481,512 (+4.4%) from 2023

Expenses

Down

$10,876,622

Down $10,149 (-0.1%) from 2023

Net Income

Up

$508,096

Up $491,661 (+2992%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,302,826Liabilities 2010: $938,925Net Assets 2010: $2,363,9012010Assets 2011: $3,814,931Liabilities 2011: $1,468,134Net Assets 2011: $2,346,7972011Assets 2012: $1,984,850Liabilities 2012: $891,183Net Assets 2012: $1,093,6672012Assets 2013: $2,888,340Liabilities 2013: $1,823,059Net Assets 2013: $1,065,2812013Assets 2014: $3,030,408Liabilities 2014: $1,751,984Net Assets 2014: $1,278,4242014Assets 2015: $2,786,892Liabilities 2015: $1,459,472Net Assets 2015: $1,327,4202015Assets 2016: $2,738,040Liabilities 2016: $1,360,014Net Assets 2016: $1,378,0262016Assets 2017: $2,816,393Liabilities 2017: $1,395,525Net Assets 2017: $1,420,8682017Assets 2018: $2,725,776Liabilities 2018: $1,235,574Net Assets 2018: $1,490,2022018Assets 2019: $2,577,892Liabilities 2019: $1,116,192Net Assets 2019: $1,461,7002019Assets 2020: $3,923,613Liabilities 2020: $1,887,384Net Assets 2020: $2,036,2292020Assets 2021: $4,932,730Liabilities 2021: $2,338,611Net Assets 2021: $2,594,1192021Assets 2022: $5,545,905Liabilities 2022: $2,929,416Net Assets 2022: $2,616,4892022Assets 2023: $4,411,733Liabilities 2023: $2,201,537Net Assets 2023: $2,210,1962023Assets 2024: $6,484,110Liabilities 2024: $1,210,955Net Assets 2024: $5,273,1552024

Highlighted filing

2024

Assets$6,484,110
Liabilities$1,210,955
Net Assets$5,273,155
Open 2024 Filing

Operations Trend

Revenue Growth44th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $6,181,0912010Expenses 2011: $7,160,9792011Expenses 2012: $7,901,5032012Revenue 2013: $7,417,358Expenses 2013: $7,414,475Net Income 2013: $2,8832013Revenue 2014: $7,712,070Expenses 2014: $7,500,151Net Income 2014: $211,9192014Revenue 2015: $7,805,794Expenses 2015: $7,804,991Net Income 2015: $8032015Revenue 2016: $7,944,953Expenses 2016: $7,894,347Net Income 2016: $50,6062016Revenue 2017: $8,829,931Expenses 2017: $8,787,089Net Income 2017: $42,8422017Revenue 2018: $8,803,254Expenses 2018: $8,733,920Net Income 2018: $69,3342018Revenue 2019: $9,089,029Expenses 2019: $9,117,530Net Income 2019: -$28,5012019Revenue 2020: $9,058,783Expenses 2020: $8,545,640Net Income 2020: $513,1432020Revenue 2021: $10,561,810Expenses 2021: $10,043,583Net Income 2021: $518,2272021Revenue 2022: $10,655,503Expenses 2022: $10,456,470Net Income 2022: $199,0332022Revenue 2023: $10,903,206Expenses 2023: $10,886,771Net Income 2023: $16,4352023Revenue 2024: $11,384,718Expenses 2024: $10,876,622Net Income 2024: $508,0962024

Highlighted filing

2024

Revenue$11,384,718
Expenses$10,876,622
Net Income$508,096
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,484,110
Liabilities
$1,210,955
Net assets
$5,273,155
Revenue
$11,384,718
Expenses
$10,876,622
Net income
$508,096
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$1.21$5.27$11.4$10.9$0.51
2023Detailed filing. Detailed filing data is available for this year.$4.41$2.20$2.21$10.9$10.9$0.02
2022Detailed filing. Detailed filing data is available for this year.$5.55$2.93$2.62$10.7$10.5$0.20
2021Detailed filing. Detailed filing data is available for this year.$4.93$2.34$2.59$10.6$10.0$0.52
2020Detailed filing. Detailed filing data is available for this year.$3.92$1.89$2.04$9.06$8.55$0.51
2019Detailed filing. Detailed filing data is available for this year.$2.58$1.12$1.46$9.09$9.12$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.73$1.24$1.49$8.80$8.73$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.82$1.40$1.42$8.83$8.79$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.74$1.36$1.38$7.94$7.89$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.79$1.46$1.33$7.81$7.80$0.00
2014Detailed filing. Detailed filing data is available for this year.$3.03$1.75$1.28$7.71$7.50$0.21
2013Detailed filing. Detailed filing data is available for this year.$2.89$1.82$1.07$7.42$7.41$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.89$1.09$7.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$1.47$2.35$7.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.94$2.36$6.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.2
Gross Receipts
$11,384,718
Mission and Program Overview

Mission

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.

The organizations mission is to support the West Virginia University School of Dentistry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,765,177$3,542,407▲ $1,777,230
Accounts Receivable$2,043,785$2,321,336▲ $277,551
Land, Buildings, and Equipment, Net$589,594$585,161▼ $4,433
Prepaid Expenses and Deferred Charges$22,475$35,052▲ $12,577
Cash and Non-Interest-Bearing Accounts$154$154→ $0
Total Assets$4,411,733$6,484,110▲ $2,072,377
Other Assets Total$-9,452--
Liabilities
Accounts Payable and Accrued Expenses$1,090,862$1,118,675▲ $27,813
Other Liabilities$1,017,750--
Deferred Revenue$92,925$92,280▼ $645
Total Liabilities$2,201,537$1,210,955▼ $990,582
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,210,196$5,273,155▲ $3,062,959
Total Net Assets Fund Balance$2,210,196$5,273,155▲ $3,062,959
Total Liabilities and Net Assets / Fund Balance$4,411,733$6,484,110▲ $2,072,377

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,919$1,516,362$1,526,281
Equipment$1,909$752,217$754,126
Other Land Buildings$573,333-$573,333
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Max SperryChief Business Planning OfficerFT$135,043$79,380$214,423
Donna HaidDirector of Clinical Education and Patient CareFT$139,970$55,760$195,730
Bryan WeaverProfessorFT$126,800$8,221$135,021
Lester BakosProfessorFT$110,804$7,297$118,101
Gina Graziani DDSBoard MemberFT$62,391$2,243$64,634
Meghan BastinBoard MemberFT$53,895$2,118$56,013
Lauren BakosBoard Member, SecretaryFT$47,035$1,909$48,944
Stephen PachutaBoard Member, Ex-OfficioFT$41,552$3,276$44,828
Lauren Yura-Godwin DDSBoard MemberFT$38,839$2,033$40,872
Jonathan AbrahamBoard Member, PresidentFT$25,389$1,870$27,259
Tammy Chipps DDSBoard Member, Ex-OfficioFT$23,331$1,998$25,329
Ashlee SowardsBoard MemberFT$2,541$455$2,996

Highest Paid Contractors

ContractorServicesLocationCompensation
BonaDentLab ServicesPO Box 499, Seneca Falls, NY 13148$336,107
Absolute Dental ServicesLab Services3600 University Dr, Durham, NC 27707-6207$172,468
Wx LLCMaintenance Services6200 Mid Atlantic Dr, Morgantown, WV 26508$128,599
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,340,463
Investment Income
$44,255
Other Revenue
$0
Change in Net Assets
$508,096

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,980,746
Revenue Not Reported on Financial Statements
$403,972
Other Revenue Adjustments
$403,972
Total Revenue per Audited Statements
$10,980,746
Total Revenue per Form 990
$11,384,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,390,879
Other Expenses$3,485,743
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,509,206$2,183,811-$5,693,017
Other Employee Benefits$636,025$430,547-$1,066,572
Occupancy$844,183$15,284-$859,467
Current Officers, Directors, Trustees, and Key Employees$525,300--$525,300
Office Expenses$97,580$51,025-$148,605
Insurance$85,974--$85,974
Information Technology$6,930$77,460-$84,390
Pension Plan Contributions$34,710$21,600-$56,310
Payroll Taxes$30,623$19,057-$49,680
Fees for Service Investment Mgmnt Fees$10,000$17,500-$27,500
Fees for Services Accounting-$16,050-$16,050
Advertising$2,036$11,323-$13,359
Fees for Services Other$11,660$476-$12,136
Depreciation Depletion$4,434--$4,434
Other Expenses$263$172,807-$263
Total Functional Expenses$7,859,682$3,016,940$0$10,876,622

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,876,622
Total Expenses per Form 990$10,876,622
Total Expenses per Audited Statements$10,472,650
Expenses Not Reported on Form 990$-403,972
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Accrued Payroll-
Non Cash PR Clearing-
State Income Taxes Payable-
Other PR Taxes and Ded Payable-
Accrued Vacation-
Accrued Fringes-
Pension Plan Payable-
Accrued Staff Salaries WVUH-
Local/City Payroll Taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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.”

Filing and Contact Details

Filer

Filer Name
West Virginia University Dental Corporation
EIN
55-0524309
Phone
3042932522
Address
PO Box 1587, Morgantown, WV 26507-1587

Signing Officer

Name
Jonathan Abraham
Title
Board President
Phone
3042932522
Signed
2025-05-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Jonathan Abraham
Formed
1973
Legal Domicile
Wv
Voting Board Members
8
Independent Board Members
0
Employees
49
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 8

“The amount reported in prior period adjustments are the 2023 audit entries that were provided after the 2023 Form 990 was filed.”

Form 990, Part XI, Line 9

“Amount includes 4 rounding and 81,655 error suspense made during the audit.”

Financial Statement Notes

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 2024 and 2023. 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 403,972 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 403,972 were reported as an offset to expenses on the audited financial statements but are reported as revenue on the Form 990.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt28221
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt37297
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt42243
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt52118
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt61909
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt73276
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt82033
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt91870
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt11455
IRS990/Form990PartVIISectionAGrp/PersonNm0Max Sperry
IRS990/Form990PartVIISectionAGrp/PersonNm1Donna Haid
IRS990/Form990PartVIISectionAGrp/PersonNm2Bryan Weaver
IRS990/Form990PartVIISectionAGrp/PersonNm3Lester Bakos
IRS990/Form990PartVIISectionAGrp/PersonNm4Gina Graziani DDS
IRS990/Form990PartVIISectionAGrp/PersonNm5Meghan Bastin
IRS990/Form990PartVIISectionAGrp/PersonNm6Lauren Bakos
IRS990/Form990PartVIISectionAGrp/PersonNm7Stephen Pachuta
IRS990/Form990PartVIISectionAGrp/PersonNm8Lauren Yura-Godwin DDS
IRS990/Form990PartVIISectionAGrp/PersonNm9Jonathan Abraham
IRS990/Form990PartVIISectionAGrp/PersonNm10Tammy Chipps DDS
IRS990/Form990PartVIISectionAGrp/PersonNm11Ashlee Sowards
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1163702
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2126800
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt462391
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt553895
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt647035
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chief Business Planning Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director of Clinical Education and Patient Care
IRS990/Form990PartVIISectionAGrp/TitleTxt2Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt3Professor
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member, Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member, Ex-Officio
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member, President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member, Ex-Officio
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Member
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IRS990/InsuranceGrp/ProgramServicesAmt085974
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0585161
IRS990/LandBldgEquipCostOrOtherBssAmt02853740
IRS990/LegalDomicileStateCd0WV
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IRS990/LocalChaptersInd0false
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
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IRS990/MissionDesc0The 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.
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IRS990/OccupancyGrp/TotalAmt0859467
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IRS990/OfficeExpensesGrp/ProgramServicesAmt097580
IRS990/OfficeExpensesGrp/TotalAmt0148605
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0-9452
IRS990/OtherChangesInNetAssetsAmt0-81659
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0430547
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0636025
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01066572
IRS990/OtherExpensesGrp/Desc0Medical Supplies
IRS990/OtherExpensesGrp/Desc1Provision for Doubtful Accounts
IRS990/OtherExpensesGrp/Desc2Taxes, Licenses Fees
IRS990/OtherExpensesGrp/Desc3Miscellaneous Expense
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IRS990/OtherExpensesGrp/ProgramServicesAmt3263
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IRS990/OtherExpensesGrp/TotalAmt2175402
IRS990/OtherExpensesGrp/TotalAmt3263
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IRS990/OtherSalariesAndWagesGrp/TotalAmt05693017
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019057
IRS990/PayrollTaxesGrp/ProgramServicesAmt030623
IRS990/PayrollTaxesGrp/TotalAmt049680
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021600
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt034710
IRS990/PensionPlanContributionsGrp/TotalAmt056310
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022475
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035052
IRS990/PrincipalOfficerNm0Jonathan Abraham
IRS990/PriorPeriodAdjustmentsAmt02636522
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0621110
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Patient Services
IRS990/ProgramServiceRevenueGrp/Desc1Expense Reimbursement
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt010936491
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1403972
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt010936491
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1403972
IRS990/ProgSrvcAccomActy2Grp/Desc0The 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.
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IRS990/PYSalariesCompEmpBnftPaidAmt07321733
IRS990/PYTotalExpensesAmt010886771
IRS990/PYTotalRevenueAmt010903206
IRS990/ReconcilationRevenueExpnssAmt0508096
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt011340463
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01765177
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03542407
IRS990ScheduleA/FactsAndCircumstancesTestTxt0Part 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.
IRS990ScheduleA/HospitalInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09919
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01516362
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01526281
IRS990ScheduleD/EquipmentGrp/BookValueAmt01909
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0752217
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0754126
IRS990ScheduleD/ExpensesNotReportedAmt0-403972
IRS990ScheduleD/ExpensesSubtotalAmt010876622
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0573333
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0573333
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Accrued Payroll
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Non Cash PR Clearing
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3State Income Taxes Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Other PR Taxes and Ded Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Accrued Vacation
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6Accrued Fringes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7Pension Plan Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8Accrued Staff Salaries WVUH
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9Local/City Payroll Taxes
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0403972
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0403972
IRS990ScheduleD/RevenueSubtotalAmt010980746
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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 2024 and 2023. The Corporations policy is to recognize interest related to unrecognized tax benefits in interest expense and penalties in operating expense.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Expense reimbursements of 403,972 were reported as an offset to expense on the audited financial statements but are reported as revenue on the Form 990.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Expense reimbursements of 403,972 were reported as an offset to expenses on the audited financial statements but are reported as revenue on the Form 990.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XI 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2XII 2d
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IRS990ScheduleD/TotalExpensesPerForm990Amt010876622
IRS990ScheduleD/TotalRevenuePerForm990Amt011384718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010980746
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010472650
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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1139970
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount016456
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount121185
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt16495
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt033570
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt125533
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt022998
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt12547
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Max Sperry
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Donna Haid
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Chief Business Planning Officer
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Director of Clinical Education and Patient Care
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0214423
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1195730
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Proposed 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 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.

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