2023-11-13T11:01:10+00:00 2022-12-31 990 2022-01-01 260185090 Saint Lukes Care SAIN 8169325899 901 East 104th Street MailStop 900S Kansas City MO 64131 William Gilbirds Chief Medical Officer 8165028842 2023-11-13 WILLIAM GILBIRDS MD 999009999 2022 2023-04-26 12:10:37Z WILLIAM GILBIRDS 901 East 104th Street MailStop 900S Kansas City MO 64131 1445994 false X WWW.SAINTLUKESKC.ORG X 2007 MO HEALTHCARE - EVIDENCE BASED BEST PRACTICE MEDICINE 13 5 0 31 0 0 1167968 1445994 0 0 0 1167968 1445994 0 0 0 0 0 1167968 1445994 1167968 1445994 0 0 0 0 0 0 0 0 SAINT LUKE'S CARE IS DEDICATED TO INCREASING THE EFFICIENCY AND QUALITY OF MEDICAL CARE PROVIDED BY SAINT LUKE'S HEALTH SYSTEM THROUGH THE DEVELOPMENT AND USE OF EVIDENCE-BASED BEST PRACTICE MEDICINE. false false 1445994 0 0 SAINT LUKE'S CARE IS A PHYSICIAN-LED ORGANIZATION THAT HELPS IMPROVE THE QUALITY AND EFFICIENCY OF MEDICAL CARE. MEMBERS COLLECT AND SHARE CLINICAL OUTCOMES TO PROMOTE EVIDENCE-BASED BEST PRACTICES IN THEIR SPECIALTIES AND THROUGHOUT SAINT LUKE'S HEALTH SYSTEM. THE SAINT LUKE'S HEALTH SYSTEM IS A FAITH-BASED, NOT-FOR-PROFIT ALIGNED HEALTH SYSTEM COMMITTED TO THE HIGHEST LEVELS OF EXCELLENCE IN PROVIDING HEALTH CARE AND HEALTH RELATED SERVICES IN A CARING ENVIRONMENT. SAINT LUKE'S CARE IS PART OF SAINT LUKE'S HEALTH SYSTEM'S DEDICATION TO ENHANCING THE PHYSICAL, MENTAL AND SPIRITUAL HEALTH OF THE COMMUNITIES SERVED. 1445994 true 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 true false false false false false false false false false false false false false true false false false true X 0 0 0 false false false false false false false false false false false false X 13 5 true false false false true true true true true false false false true true true true true false false false X William Gilbirds MD 8169325899 901 EAST 104TH STREET MAILSTOP 900 KANSAS CITY MO 64131 ELLEN YETTER MD DIRECTOR-PRES 1.0 0 X X 0 0 0 J CHRIS PERRYMAN MD DIRECTOR-CHAIR 2.0 50.0 X X 0 600722 34238 GREGORY HOWELL MD DIRECTOR 1.0 40.0 X 0 418244 20659 JASON DILTS MD DIRECTOR 1.0 0 X 0 0 0 JEFFREY PARKER MD DIRECTOR 1.0 40.0 X 0 354420 16792 JENNIFER BERNARD MD DIRECTOR 1.0 40.0 X 0 296249 48025 JENNIFER BOWE MD DIRECTOR 1.0 40.0 X 0 319739 38211 LEANNA MOSHER MD DIRECTOR 1.0 40.0 X 0 469710 18619 MANUEL HERNANDEZ MD DIRECTOR 1.0 40.0 X 0 292593 36557 MARY LYNN LUCIDO MD DIRECTOR 1.0 0 X 0 0 0 SAMIR DOSHI MD DIRECTOR 1.0 40.0 X 0 114030 0 TIMOTHY SPEARS MD DIRECTOR 1.0 0 X 0 0 0 WENDY BELCHER MD DIRECTOR 1.0 40.0 X 0 186809 36104 WYATT PICKERING MD DIRECTOR 1.0 0 X 0 0 0 WILLIAM GILBIRDS MD VICE CHAIR & SECR & CMO 8.0 42.0 X 0 497716 22631 0 3550233 271836 0 false true false SAINT LUKES HEALTH SYSTEM INC 901 E 104TH ST KANSAS CITY MO 64131 PURCHASED SUPPORT SERVICES 1202639 SAINT LUKE'S PHYSICIAN GROUP INC 901 E 104TH ST KANSAS CITY MO 64131 PURCHASED PHYSICIAN SERVICES 227453 2 1445994 1445994 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1445994 0 0 0 X 1202639 1202639 230759 230759 0 0 2836 2836 9138 9138 622 622 0 0 0 0 1445994 1445994 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X false true X true false X X 10 ST LUKES HOSPITAL OF KANSAS CITY 440545297 3 false 0 0 SAINT LUKES NORTH HOSPITAL 440565393 3 false 0 0 SAINT LUKES SOUTH HOSPITAL INC 481203262 3 false 0 0 ST LUKES OF TRENTON 431707306 3 false 0 0 SAINT LUKES HOSPITAL OF GARNETT 742849611 3 false 0 0 SAINT LUKES HOSPITAL OF CHILLICOTHE 431735565 3 false 0 0 SAINT LUKES EAST HOSPITAL 562488077 3 false 0 0 SAINT LUKES PHYSICIAN GROUP INC 431598353 3 false 0 0 Saint Luke's Hospital of Allen County Inc 843362602 3 false 0 0 9 0 0 false false false false false false false false false false false false false false false false Schedule A, Part I, Line 12g(vi) AMOUNT OF SUPPORT SAINT LUKE'S CARE IS DEDICATED TO INCREASING THE EFFICIENCY AND QUALITY OF MEDICAL CARE PROVIDED IN THE SAINT LUKE'S HEALTH SYSTEM ("SLHS") THROUGH THE USE OF EVIDENCE-BASED BEST PRACTICE MEDICINE. COSTS INCURRED BY SAINT LUKE'S CARE BENEFIT ALL OF THE SUPPORTED ORGANIZATIONS SINCE THEY ARE INCURRED IN CONNECTION WITH THE DEVELOPMENT OF BEST PRACTICE ADVISORIES, EVIDENCE-BASED MEDICAL PROTOCOLS AND STANDING ORDER SETS AVAILABLE WHEN PROVIDING CARE IN SAINT LUKE'S FACILITIES. Schedule A, Part IV, Section A, Line 1 Supported Orgs Listed By Name SAINT LUKE'S CARE'S ARTICLES OF INCORPORATION DESIGNATE ORGANIZATIONS THAT ARE PART OF SAINT LUKE'S HEALTH SYSTEM AS THE CLASS OF PUBLICLY SUPPORTED ORGANIZATIONS IT BENEFITS. MULTIPLE 509(A)(1) HOSPITALS AND MEDICAL PRACTICES THAT ARE PART OF THE SYSTEM PARTICIPATE IN AND RECEIVE THE BENEFIT OF SAINT LUKE'S CARE'S ACTIVITIES. ALL OF THESE ORGANIZATIONS HAVE A HISTORIC AND CONTINUING RELATIONSHIP AND SUBSTANTIAL IDENTITY OF INTERESTS REGARDING THE ACTIVITIES OF SAINT LUKE'S CARE. Schedule A, Part IV, Section C, Line 1 Majority director detail ALTHOUGH THERE ARE NOT MAJORITY BOARD OVERLAP, CONTROL AND MANAGEMENT OF THE SUPPORTING AND SUPPORTED ORGANIZATIONS ARE VESTED IN THE SAME PERSONS BECAUSE ALL OF THE ORGANIZATIONS ARE PART OF AN INTEGRATED HEALTH SYSTEM CONTROLLED BY A SINGLE PARENT ENTITY, SAINT LUKE'S HEALTH SYSTEM, INC. THUS, SAINT LUKE'S CARE IS CONTROLLED IN CONNECTION WITH ITS SUPPORTED ORGANIZATIONS BECAUSE ALL ARE CONTROLLED BY A SINGLE PARENT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false false J CHRIS PERRYMAN MD DIRECTOR-CHAIR 0 321770 0 183790 0 95162 0 31986 0 2252 0 634961 0 36781 JENNIFER BERNARD MD DIRECTOR 0 257301 0 37177 0 1771 0 19783 0 28242 0 344274 0 0 GREGORY HOWELL MD DIRECTOR 0 417046 0 0 0 1198 0 15250 0 5409 0 438903 0 0 WENDY BELCHER MD DIRECTOR 0 169788 0 16400 0 621 0 10660 0 25444 0 222912 0 0 JENNIFER BOWE MD DIRECTOR 0 298881 0 20000 0 857 0 13725 0 24486 0 357950 0 0 JEFFREY PARKER MD DIRECTOR 0 318888 0 34592 0 940 0 13725 0 3067 0 371212 0 0 MANUEL HERNANDEZ MD DIRECTOR 0 291882 0 0 0 711 0 13500 0 23057 0 329150 0 0 LEANNA MOSHER MD DIRECTOR 0 444070 0 25000 0 640 0 12200 0 6419 0 488329 0 0 WILLIAM GILBIRDS MD VICE CHAIR & SECR & CMO 0 393059 0 100773 0 3884 0 18300 0 4331 0 520347 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation ANNUALLY, THE SAINT LUKE'S HEALTH SYSTEM BOARD OF DIRECTORS' COMPENSATION COMMITTEE REVIEWS, DISCUSSES, SETS AND APPROVES COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT EXECUTIVE. INDEPENDENT, EXTERNAL DIRECTORS SERVE ON THE COMPENSATION COMMITTEE. AN INDEPENDENT COMPENSATION CONSULTING FIRM ANNUALLY PROVIDES A WRITTEN REPORT AND REASONABLENESS OPINION. THE CONSULTANT REVIEWS THE SYSTEM'S EXECUTIVE COMPENSATION PHILOSOPHY AND ANALYZES MARKET COMPETITIVENESS (IN TOTAL AND BY EACH COMPENSATION AND BENEFIT ELEMENT) FOR THE EXECUTIVE USING APPROPRIATE COMPARABILITY DATA. COMPENSATION COMMITTEE ACTIONS ARE CONTEMPORANEOUSLY DOCUMENTED. THE PROCESS SATISFIES THE REBUTTABLE PRESUMPTION PROCEDURE. Schedule J, Part II RELATED ORGANIZATION COMPENSATION THE OFFICERS AND DIRECTORS OF SAINT LUKE'S CARE DID NOT RECEIVE COMPENSATION FOR DUTIES AS A DIRECTOR OR OFFICER OF THE FILING ORGANIZATION. Form 990, Part V, Line 1a NUMBER REPORTED IN BOX 3 OF FORM 1096 SAINT LUKE'S CARE IS PART OF SAINT LUKE'S HEALTH SYSTEM, AN INTEGRATED HEALTH SYSTEM. SAINT LUKE'S CARE'S VENDORS ARE PAID THROUGH A CENTRALIZED PAYMENT SYSTEM WITH 1099S ISSUED BY THE CENTRALIZED SERVICE ENTITY. Form 990, Part VI, Line 15 EXECUTIVE/OFFICER COMPENSATION PROCESS ANNUALLY, THE SAINT LUKE'S HEALTH SYSTEM BOARD OF DIRECTORS' COMPENSATION COMMITTEE REVIEWS, DISCUSSES, SETS AND APPROVES COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT EXECUTIVE. INDEPENDENT, EXTERNAL DIRECTORS SERVE ON THE COMPENSATION COMMITTEE. AN INDEPENDENT COMPENSATION CONSULTING FIRM ANNUALLY PROVIDES A WRITTEN REPORT AND REASONABLENESS OPINION. THE CONSULTANT REVIEWS THE SYSTEM'S EXECUTIVE COMPENSATION PHILOSOPHY AND ANALYZES MARKET COMPETITIVENESS (IN TOTAL AND BY EACH COMPENSATION AND BENEFIT ELEMENT) FOR THE EXECUTIVE USING APPROPRIATE COMPARABILITY DATA. COMPENSATION COMMITTEE ACTIONS ARE CONTEMPORANEOUSLY DOCUMENTED. THE PROCESS SATISFIES THE REBUTTABLE PRESUMPTION PROCEDURE. Form 990, Part VI, Line 1b NUMBER OF INDEPENDENT VOTING MEMBERS THE ORGANIZATION IS DEEMED TO HAVE A COMMUNITY BOARD BY VIRTUE OF ITS RELATIONSHIP WITH ITS SOLE MEMBER, SAINT LUKE'S HEALTH SYSTEM, INC. (SLHS). SLHS IS A 501(C)(3) ORGANIZATION GOVERNED BY A BOARD OF DIRECTORS, A MAJORITY OF WHOM ARE EXTERNAL, INDEPENDENT PERSONS. SLHS IS THE PARENT ORGANIZATION OF AN INTEGRATED HEALTH CARE SYSTEM. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons MANY OF THE DIRECTORS HAVE BUSINESS RELATIONSHIPS BECAUSE THEY ARE DIRECTORS, OFFICERS, AND/OR EMPLOYEES OF AFFILIATED TAX-EXEMPT ORGANIZATIONS - Business relationship Form 990, Part VI, Line 6 Classes of members or stockholders THE SOLE CORPORATE MEMBER IS SAINT LUKE'S HEALTH SYSTEM, INC., A 501(C)(3) ORGANIZATION. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE GOVERNING BODY IS ELECTED BY THE SOLE CORPORATE MEMBER, SAINT LUKE'S HEALTH SYSTEM, INC., WHICH IS THE PARENT OF AN INTEGRATED HEALTH CARE SYSTEM. THE PUBLIC CHARITY HOSPITALS WITHIN THE HEALTH SYSTEM ARE SUPPORTED BY SAINT LUKE'S CARE AND NOMINATE ALL BUT TWO OF THE MEMBERS OF SAINT LUKE'S CARE'S GOVERNING BODY. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE SOLE MEMBER HAS SPECIFIED RESERVE POWERS OVER MAJOR DECISIONS SUCH AS AMENDMENTS TO ARTICLES AND BYLAWS, DEBT, BUDGETS, CAPITAL EXPENDITURES AND STRATEGIC OPERATING DECISIONS. AS PART OF AN INTEGRATED HEALTH SYSTEM, THE SOLE MEMBER ALSO PROVIDES VARIOUS MANAGEMENT AND SUPPORT FUNCTIONS TO THE ORGANIZATION. Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 IS PREPARED JOINTLY BY ACCOUNTING STAFF OF THE ENTITY AND SAINT LUKE'S HEALTH SYSTEM (SYSTEM) TAX STAFF. THE RETURN IS REVIEWED BY THE ENTITY'S VICE CHAIRMAN BEFORE FILING. A SUMMARY OF KEY 990 INFORMATION IS PRESENTED TO THE AUDIT COMMITTEE OF THE SYSTEM BOARD OF DIRECTORS AND THE 990 DRAFT IS MADE AVAILABLE TO THE COMMITTEE FOR REVIEW. Form 990, Part VI, Line 12c Conflict of interest policy THE FILING ORGANIZATION HAS A COMPREHENSIVE WRITTEN CONFLICT OF INTEREST POLICY APPLICABLE TO ALL DIRECTORS, OFFICERS, AND EMPLOYEES. ANY ACTUAL, POSSIBLE OR PERCEIVED CONFLICT OF INTEREST IS EXPECTED TO BE HANDLED THROUGH FULL AND TIMELY DISCLOSURE OF ANY SUCH INTEREST, TOGETHER WITH ABSENCE OF PERSUASION IN ANY DISCUSSION AND IN ANY VOTE WHEREIN THE INTEREST IS INVOLVED. DISCLOSURE IS TO BE MADE WHEN THE INTEREST ARISES, AT ANY TIME THE INTEREST BECOMES A MATTER OF GOVERNING BOARD ACTION, AND THEN ANNUALLY THROUGH COMPLETION OF A CONFLICT OF INTEREST QUESTIONNAIRE. A REPORT IS PROVIDED TO THE AUDIT COMMITTEE OF THE SYSTEM BOARD OF DIRECTORS. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S ARTICLES OF INCORPORATION AND AMENDMENTS THERETO ARE AVAILABLE TO THE PUBLIC BY THE SECRETARY OF STATE. THE ORGANIZATION IS INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS OF SAINT LUKE'S HEALTH SYSTEM INC THAT ARE MADE AVAILABLE TO THE PUBLIC THROUGH EMMA. THE ORGANIZATION'S OTHER GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. Form 990, Part IX, Line 11g Other Fees PHYSICIAN REMUNERATION - Total Expense: 227453, Program Service Expense: 227453, Management and General Expenses: , Fundraising Expenses: ; OTHER FEES FOR SERVICES - Total Expense: 3306, Program Service Expense: 3306, Management and General Expenses: , Fundraising Expenses: ; SAINT LUKES HEALTH SYSTEM 901 E 104TH ST KANSAS CITY MO 64131 431747502 HEALTH SYSTEM KS 501(c)(3) Type III-FI N/A false ST LUKES HOSPITAL OF KANSAS CITY 4401 WORNALL ROAD KANSAS CITY MO 64111 440545297 HEALTH CARE MO 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false SAINT LUKES NORTH HOSPITAL 5830 NW BARRY RD KANSAS CITY MO 64154 440565393 HEALTH CARE MO 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false SAINT LUKES SOUTH HOSPITAL 12300 METCALF AVE OVERLAND PARK KS 66213 481203262 HEALTH CARE KS 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false SAINT LUKES EAST HOSPITAL 100 NE SAINT LUKES BLVD LEES SUMMIT MO 64086 562488077 HEALTH CARE MO 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false SAINT LUKES PHYSICIAN GROUP INC 901 E 104TH ST KANSAS CITY MO 64131 431598353 HEALTH CARE MO 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false SAINT LUKES HEALTH SYSTEM HOME CARE AND HOSPICE 901 E 104TH ST KANSAS CITY MO 64131 431127200 HEALTH CARE MO 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false ST LUKES OF TRENTON 191 IOWA BLVD TRENTON MO 64683 431707306 HEALTH CARE MO 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false SAINT LUKES HOSPITAL OF GARNETT 421 SOUTH MAPLE GARNETT KS 66032 742849611 HEALTH CARE KS 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false SAINT LUKE'S HOSPITAL OF CHILLICOTHE 2799 N WASHINGTON CHILLICOTHE MO 64601 431735565 HEALTH CARE MO 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false SAINT LUKES CUSHING HOSPITAL 711 MARSHALL LEAVENWORTH KS 66048 480543792 HEALTH CARE KS 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false MEDICAL PLAZA IMAGING ASSOCIATES LLC 4401 WORNALL ROAD KANSAS CITY MO 64111 431609584 HEALTH CARE MO 501(c)(3) SAINT LUKES HEALTH SYSTEM false Heart Surgeons of Kansas City 4320 WORNALL ROAD Suite 50 KANSAS CITY MO 64111 264663332 Health Care MO 501(c)(3) 10 ST LUKES HOSPITAL OF KANSIS CITY false ADVANCED UROLOGIC ASSOCIATES INC 901 E 104TH ST KANSAS CITY MO 64131 454725529 HEALTH CARE MO 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false ROCKHILL ORTHOPAEDIC SPECIALISTS INC 901 E 104TH ST KANSAS CITY MO 64131 453851008 HEALTH CARE MO 501(c)(3) 3 SAINT LUKES HEALTH SYSTEM false THE BISHOP SPENCER PLACE 4301 MADISON AVENUE KANSAS CITY MO 64111 431139083 RETIREMENT COMMUNITY MO 501(c)(3) 10 SAINT LUKES HEALTH SYSTEM false WINDSOR CARE INCORPORATED 4301 MADISON AVENUE KANSAS CITY MO 64111 205284328 HEALTH CARE MO 501(c)(3) 10 THE BISHOP SPENCER PLACE false Saint Luke's Foundation 901 E 104th Street Kansas City MO 64131 446014699 Foundation MO 501(c)(3) 7 Saint Luke's Health System false Saint Luke's Hospital of Allen County Inc 3066 N Kentucky St Iola KS 66749 843362602 Health Care KS 501(c)(3) 3 Saint Luke's Health System false CARDIOMETABOLIC CENTER ALLIANCE INC 4435 MAIN ST KANSAS CITY MO 64111 850768692 MEDICAL RESEARCH MO 501(c)(3) 4 SAINT LUKES HEALTH SYSTEM false MEDICAL PLAZA PARTNERS LP 4320 WORNALL ROAD STE 714 KANSAS CITY MO 64111 431357824 OWN & OPERATE MEDICAL OFFICE BUILDING MO NA N/A SAINT LUKES SURGICENTER-LEES SUMMIT LLC 11221 ROE AVE STE 230 OVERLAND PARK KS 66211 470853481 HEALTH CARE MO NA N/A SAINT LUKES SOUTH SURGERY CENTER LLC 11221 ROE AVE STE 230 OVERLAND PARK KS 66211 201721929 HEALTH CARE KS NA N/A SAINT LUKES-GI DIAGNOSTICS 4321 WASHINGTON STE 5700 KANSAS CITY MO 64111 274142549 HEALTH CARE MO NA N/A KANSAS CITY ORTHOPAEDIC INSTITUTE LLC 3651 COLLEGE BLVD LEAWOOD KS 66211 481197295 HEALTH CARE KS NA N/A SAINT LUKES RADIATION THERAPY-LIBERTY LLC 901 E 104TH ST KANSAS CITY MO 64131 473793070 HEALTH CARE MO NA N/A Saint Luke's South Pain Management 7651 W 159th Street Overland Park KS 66223 863451115 HEALTH CARE KS NA N/A SAINT LUKES HEALTH SYSTEM RISK RETENTION GROUP 901 E 104TH ST KANSAS CITY MO 64131 371471890 INSURANCE SC NA C Corporation false ST LUKES HEALTH VENTURES INC 901 E 104TH ST KANSAS CITY MO 64131 431278476 ACCOUNTING MO NA C Corporation false MEDICAL PLAZA MANAGEMENT INC 4320 WORNALL ROAD STE 714 KANSAS CITY MO 64111 431352317 MEDICAL OFFICE BUILDING MANAGEMENT MO NA C Corporation false SAINT LUKES HEALTH SYSTEM INSURANCE LTD CAPTIVE CJ NA C Corporation false false false true false false false false false false false false true true false false true false false false Schedule R, Part V, Line 1 PART V, LINE 1, TRANSACTIONS WITH RELATED ORGANIZATIONS SAINT LUKE'S HEALTH SYSTEM (SYSTEM) AND ITS AFFILIATED ENTITIES OPERATE AS A HIGHLY INTEGRATED HEALTH CARE DELIVERY SYSTEM. THE SYSTEM MANAGES AND OPERATES RELATED HOSPITALS AND THEIR AFFILIATES AS A COMMON MISSION ORIENTED HEALTH CARE SYSTEM IN ORDER TO BETTER SERVE THE HEALTH-RELATED NEEDS OF GREATER KANSAS CITY AND SURROUNDING AREAS. AS A RESULT, THERE ARE NUMEROUS INTERCOMPANY INTERACTIONS INCLUDING CENTRALIZED SUPPORT SERVICES AND SHARING OF RESOURCES AND COSTS.