2024-08-15T08:59:59-05:00 2023-09-30 861065772 Deloitte Tax LLP 111 Monument Circle Suite 4200 Indianapolis IN 46204 990 2022-10-01 810600973 St Luke's Health Foundation Ltd STLU 2083812222 190 E Bannock Boise ID 83712 Peter DiDio SVP/CFO/Treasurer 2083812222 2024-08-15 1 0 Shawna M Jansons P01222873 3174648600 2022 2024-08-08 14:25:15Z Travis Bradburn 190 E Bannock Boise ID 83712 19494517 0 X www.stlukesonline.org X 2002 ID Cultivate philanthropy for related organizations within the St. Luke's Health System. 9 7 0 166 0 0 14524000 17704182 1835 0 1091577 1178338 560831 -304826 16178243 18577694 5323554 7604856 0 0 0 0 0 0 733281 2805743 2941064 8129297 10545920 8048946 8031774 50836691 64165867 18861 9379 50817830 64156488 X St. Luke's Health Foundation is a not-for-profit organization established to develop philanthropic resources that support St. Luke's mission "To improve the health of people in the communities we serve." We're responsible for cultivating and encouraging charitable support and ensuring that the wishes of our donors are honored. 0 0 9143872 7604856 0 Cultivate and Encourage PhilanthropyThe Foundation's purpose is to cultivate and encourage philanthropy to support primarily the missions of St. Luke's Health System and its related organizations. The Foundation is also a related organization within the St. Luke's Health System. 9143872 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X X Jared Grant System Controller 2083812222 190 E Bannock Boise ID 83712 X Chris Roth Director 2.00 50.00 X 0 1586822 48290 Joe Forney Chair (Start 10/2022) 2.00 0.00 X X 0 0 0 Dave Snelson Director 2.00 0.00 X 0 0 0 Jeanna Still Director 2.00 0.00 X 0 0 0 John Wright Director 2.00 0.00 X 0 0 0 Kelli Parker Director 2.00 0.00 X 0 0 0 Lloyd Knight Director 2.00 0.00 X 0 0 0 Paula Riggs Director 2.00 0.00 X 0 0 0 Rich Raimondi Director 2.00 3.00 X 0 0 0 Jeffrey Cilek Executive Director (End 8/2023) 20.00 20.00 X 0 511255 31954 Margaret Dougherty Secretary 2.00 42.00 X 0 275125 25256 Travis Bradburn Executive Director (Start 8/2023) 40.00 0.00 X 0 0 0 Dawn Soto Executive Director 40.00 0.00 X 0 147049 23795 Christen Wilmer Director; Major & Planned Gifts 40.00 0.00 X 0 121675 21259 Curtis Maier Director; Major & Planned Gifts 40.00 0.00 X 0 120723 17699 Sarah Foltman Director; Development 40.00 0.00 X 0 120704 11796 William Heitman Executive Director (End 8/2023) 40.00 0.00 X 0 116188 11583 0 2999541 191632 0 0 1 0 0 1509577 3561735 12632870 17704182 590325 590325 908364 320351 588013 588013 588013 291646 1509577 596472 -304826 -304826 18577694 0 0 873512 7443671 7443671 161185 161185 88958 88958 5392 5392 46366 37093 9273 11220 11220 4652 4652 40360 40360 Allocated SLHS Wages 2426298 1213149 485260 727889 Dues & Memberships 153111 122489 30622 Supplies 103618 82894 20724 Food Service 32176 25741 6435 28913 17290 11623 10545920 9143872 668767 733281 1 8871 15442 2998476 3199751 43356 36399 35253 153754 19948296 24874771 27802439 35885749 50836691 64165867 18861 9379 18861 9379 X 36222225 47263512 14595605 16892976 50817830 64156488 50836691 64165867 8031774 5306884 0 X 0 1 X 1 1 1 X 12042181 11780730 11150481 14524000 17704182 67201574 12042181 11780730 11150481 14524000 17704182 67201574 12782869 54418705 406819 384784 448524 458066 590325 2288518 69490092 827801 0.78310 0.77190 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 19999618 3266623 2297371 684497 24879115 22541158 1226833 -3096272 0 672101 19999618 18158634 850952 4975742 1444170 22541158 17015114 942514 1092502 891496 18158634 16881083 455178 1247462 1568609 17015114 0.00498 0.99502 0.00000 0 0 0 Due from Related Organizations 35885749 35885749 X Part V, Line 4: The intended use of the endowment funds: The endowments fund research, scholarships, patient care and programs and services administered by St. Luke's Health. Part X, Line 2: Footnote Disclosure-Uncertain Tax Positions Under ASC 740 (Source: Consolidated Financial Statements-St. Luke's Health System Fiscal Year 2023) Income Taxes - The Health System is a not-for-profit corporation and is recognized as tax-exempt pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. The Health System has activities that are considered unrelated business taxable income (UBTI), which are subject to income tax. The Health System also has two taxable subsidiaries, St. Luke's Health Partners, and St. Luke's Health Plan whose operations are included in the consolidated financial statements and as such we have provided for income taxes on this activity under the Accounting Standards Codification (ASC) 740. For the Health System's taxable subsidiary and activities considered UBTI, income taxes are accounted for under the asset and liability method, which requires the recognition of Deferred Tax Assets (DTAs) and Deferred Tax Liabilities (DTLs) for the expected future tax consequences of events that have been included in the consolidated financial statements. Under this method, the Health System determines DTAs and DTLs based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on DTAs and DTLs is recognized in results of operations in the period that includes the enactment date of the rate change. The Health System recognizes DTAs to the extent that these assets are more likely than not to be realized. In making such a determination, the Health System considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Health System determines that DTAs are realizable in the future in excess of their net recorded amount, the Health System would make an adjustment to the DTA valuation allowance, which would reduce the provision for income taxes. The Health System records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Health System determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Health System recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. Management is not aware of any uncertain tax positions that should be recorded. 0 Kid For a Night 675407 527531 147876 163641 49143 49943 Jack's Classic 234873 173938 60935 42783 15269 45519 9 890943 808108 82835 89226 73645 67303 1801223 1509577 291646 295650 138057 162765 596472 -304826 1 St Luke's Health System Ltd 190 East Bannock Street Boise ID 83712 562570681 501(c)(3) 1026791 0 Provide Support For The Overall Operational Needs Of St. Luke's Health System, Ltd. St Luke's Regional Medical Center Ltd 190 East Bannock Street Boise ID 83712 820161600 501(c)(3) 5227565 0 Provide Support For The Overall Operational And Capital Needs Of St. Luke's Regional Medical Center St Luke's Magic Valley Regional Medical Center Ltd 190 East Bannock Street Boise ID 83712 562570686 501(c)(3) 757975 0 Provide Support For The Overall Operational Needs Of St. Luke's Magic Valley Regional Medical Center. St Luke's Nampa Medical Center Ltd 190 East Bannock Street Boise ID 83712 821162805 501(c)(3) 393340 0 Provide Support For The Overall Operational And Capital Needs Of St. Luke's Nampa Medical Center Harmon Killebrew-Danny Thompson Memorial Cancer Foundation Inc PO Box 232 Sun Valley ID 83353 820341683 501(c)(3) 38000 0 Support Harmon Killebrew-Danny Thompson Memorial Cancer Foundation, Inc. 5 0 Educational Scholarships 46 161185 Part I, Line 2: The Foundation's purpose is to support the operational and capital needs of its related organizations within the St. Luke's Health System, which include St. Luke's Regional Medical Center, Ltd., St. Luke's Wood River Medical Center, Ltd., St. Luke's McCall, Ltd., St. Luke's Magic Valley Regional Medical Center, Ltd. and St. Luke's Nampa Medical Center, Ltd. The Foundation will notify the department heads within these organizations of the funds that are available. In order to ensure that the use of the funds are consistent with the intent of the original donor, the Foundation will communicate to the departments the procedures that must be followed to obtain the funds. 0 1 0 0 0 0 0 0 0 Chris Roth Director 0 1407673 0 0 0 179149 0 18410 0 29880 0 1635112 0 0 Jeffrey Cilek Executive Director (End 8/2023) 0 389973 0 0 0 121282 0 18410 0 13544 0 543209 0 0 Margaret Dougherty Secretary 0 251761 0 0 0 23364 0 12343 0 12913 0 300381 0 0 Dawn Soto Executive Director 0 125103 0 10030 0 11916 0 6221 0 17574 0 170844 0 0 Part I, Line 3 Compensation for the organization's employed Officers and Executive Director is determined by St. Luke's Health System, Ltd. (System), sole member of St. Luke's Health Foundation, Ltd. (SLHF). The System board approves the compensation amount per the recommendation of its compensation committee. In determining compensation, the System board utilizes the following: Compensation Committee Independent compensation consultant Compensation survey or study Approval by the board or compensation committee The compensation set for Jeffrey Cilek, Executive Director of the St. Luke's Health Foundation, is established per guidelines established by St. Luke's Health System, Ltd. In establishing compensation guidelines for CEOs and executives serving within its subsidiaries, St. Luke's Health System, Ltd. utilizes any of the following methods: Compensation committee Independent consultant Approval by the board or compensation committee Part I, Line 4b During CY2022, the following individuals participated in a supplemental non-qualified executive retirement plan governed by 457(f): Chris Roth received $122,129 of taxable benefits for service in a supplemental retirement plan. Jeffrey Cilek received $61,009 of taxable benefits for service in a supplemental retirement plan. Form 990, Part V, Line 1&2 Accounts payable and payroll process are consolidated at the supporting organization level (St. Luke's Health System, Ltd). Therefore, corresponding reporting for 1099's and W-2's occurs at that level. Form 990, Part VI, Section A, line 6 St. Luke's Health System, Ltd. is the sole member of St. Luke's Health Foundation, Ltd. (Foundation). Form 990, Part VI, Section A, line 7a The Executive Director of St. Luke's Health Foundation, Ltd. (Corporation) is appointed by the President and CEO of St. Luke's Health System, Ltd. (Member). St. Luke's Health System, Ltd. is the sole member of the Corporation. Form 990, Part VI, Section A, line 7b The following actions by St. Luke's Health Foundation, Ltd. (Foundation) must be approved by its sole member, St. Luke's Health System, Ltd.: (1) Amendment or restatement of the Articles of Incorporation or the Bylaws of this Foundation. (2) Purchase, sale, lease, disposition, hypothecation, exchange, gift, pledge or encumbrance of any interest in real or personal property, provided, however, that in accordance with prudent business practices and guidelines as necessary to conduct its regular business activities, Foundation may take action for such matters approved from time-to-time by the Member. (3) Appointment and removal of the directors of this Foundation or increasing or decreasing the number of directors to serve on the Board of Directors of this Foundation. (4) Enter into any loan agreements for the purpose of borrowing money. For purposes hereof, the term "borrowing" shall include any commitment for the payment of money pursuant to any contract. (5) Any change in the formal or informal expressions of philosophy or purpose of this Foundation. (6) Merger, consolidation, reorganization or dissolution of the Foundation. (7) Sale, lease, mortgage, pledge or other disposition of all or substantially all of the assets of the Foundation. (8) Creation of a subsidiary of the Foundation or its participation in any business entity, including, without limitation, any corporation, unincorporated association, partnership, joint venture, consortium or cooperative. (9) Expend funds in excess of its approved annual aggregate operating and capital budgets. (10) Appointment of the independent auditor or corporate counsel that is different from the auditor or counsel of the member. (11) Any transaction of the Foundation in which a director or officer of the Foundation has a material financial interest. (12) Open accounts with banks, trust companies, or other depositories for handling of financial transactions related to the Foundation. Form 990, Part VI, Section B, line 11b The Form 990 (Form) is reviewed by an independent public accounting firm based on audited financial statements of the St. Luke's Health System and with the assistance of the organization's finance and accounting staff. A complete copy of the Form 990 is made available to the Board of Directors prior to filing. Form 990, Part VI, Section B, line 12c The organization annually reviews the conflict of interest policy with each board member and also with new board members. Persons covered under the policy include officers, directors, senior executives, non-director members of Board committees, and others as identified by a senior executive. At all levels the board is responsible for assessing, reviewing, and resolving any conflicts of interest that have been disclosed by a covered person, or a conflict of interest disclosed by a covered person with respect to a covered person other than himself/herself. Where a conflict exists, the affected parties must recuse themselves from participating in any discussion and/or vote related to the conflict. Form 990, Part VI, Section B, line 15 Executive compensation is set by St. Luke's Boards of Directors and is reviewed annually. Compensation levels are based on an independent analysis of comparable pay packages offered at similar institutions across the country, with the goal of placing executives in the 50th percentile in aggregate of those surveyed. These surveys are usually done annually. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are not available to the public. Form 990 is available for public inspection on our website, which contains financial information. Form 990, Part VII, Section A Allocation of Compensation and Hours: The total hours worked and compensation reported for Jeff Cilek, Chris Roth, David Barton and Margaret Dougherty represents services rendered to the following organizations within the St. Luke's Health System: Chris Roth: St. Luke's Health System, Ltd. St. Luke's Regional Medical Center, Ltd. St. Luke's McCall, Ltd. St. Luke's Health Foundation, Ltd. St. Luke's Magic Valley Regional Medical Center, Ltd. St. Luke's Wood River Medical Center, Ltd. St. Luke's Nampa Medical Center, Ltd. Jeffery Cilek: St. Luke's Health Foundation, Ltd. St. Luke's Health System, Ltd. Margaret Dougherty: St. Luke's Health Foundation, Ltd. St. Luke's Health System, Ltd. St. Luke's Clinic Coordinated Care, Ltd. Also, it should be noted that the hours reported for the officers, key employees, and highest paid employees are based on a minimum 40 hour work week. However, due to the demands of their roles within the St. Luke's Health System, the hours worked by these individuals often exceed the minimum required 40 hours. Form 990, Part VII, Section A In addition to his role as Executive Director of the St. Luke's Health Foundation, Jeffrey Cilek also served in the capacity as Vice-President of Government Relations for the St. Luke's Health System, and dedicated approximately 50% of his time to each role for the majority of the year. Starting in August 2023, Jeffrey's role changed to 100% Vice-President of Government Relations for St. Luke's Health System and no longer serves in his former Foundation role. St Luke's Clinic Coordinated Care Ltd 190 E Bannock Boise ID 83712 455195864 Accountable Care Organization ID 501(c)(3) 10 St Luke's Health System Ltd 0 St Luke's Health System Ltd 190 E Bannock Boise ID 83712 562570681 Supporting Organization ID 501(c)(3) 12C, III-FI N/A 0 St Luke's Magic Valley Regional Medical Center Ltd 190 E Bannock Boise ID 83712 562570686 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's McCall Ltd 190 E Bannock Boise ID 83712 273311774 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Nampa Medical Center Ltd 190 E Bannock Boise ID 83712 821162805 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Regional Medical Center Ltd 190 E Bannock Boise ID 83712 820161600 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Wood River Medical Center Ltd 190 E Bannock Boise ID 83712 841421665 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 Select Medical Network of Idaho Inc PO Box 1990 Boise ID 83701 810594024 Provider Network ID N/A C 0 St Luke's Health Plan Inc 800 E Park Blvd Boise ID 83712 874765682 Health Insurance Provider ID N/A C 0 Sequoyah Assurance Ltd PO 1051 Grand Cayman CJ KY1-1102 981631863 Captive Insurance CJ N/A C 0 Anderson Plaza Medical Building Inc 190 E Bannock St Boise ID 83702 820448741 Medical Offices ID N/A C 0 St Luke's Office Plaza 190 E Bannock St Boise ID 83702 820389626 Medical Offices ID N/A C 0 St Luke's Elmore Medical Building Inc 190 E Bannock St Boise ID 83702 813992116 Medical Offices ID N/A C 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0