2024-11-11T09:47:55-06:00 2023-12-31 990 2023-01-01 274116873 ALLINA HEALTH FOUNDATION ALLI 6122620660 PO BOX 43 MR 10890 MINNEAPOLIS MN 554400043 P DOUGLAS J WATSON CHIEF FINANCIAL OFFICER 6122620660 2024-11-11 1 2023 2024-10-15 13:58:12Z TROY LINDLOFF PO BOX 43 MR 10890 MINNEAPOLIS MN 554400043 50009374 0 X WWW.ALLINAHEALTH.ORG/GIVE X 2010 MN THE ALLINA HEALTH FOUNDATION IS DEDICATED TO RAISING PHILANTHROPIC SUPPORT TO ADVANCE THE MISSION OF ALLINA HEALTH TO SERVE OUR COMMUNITIES BY PROVIDING EXCEPTIONAL CARE, AS WE PREVENT ILLNESS, RESTORE HEALTH AND PROVIDE COMFORT TO ALL WHO ENTRUST US WITH THEIR CARE. FOUNDATION FUNDING SUPPORTS A FULL RANGE OF PRIMARY AND SPECIALTY HEALTH CARE SERVICES, INCLUDING ADVANCED INPATIENT AND OUTPATIENT CARE, 24-HOUR EMERGENCY CARE, MEDICAL TRANSPORTATION, PHARMACY, LABORATORY, HOME CARE AND HOSPICE SERVICES. BECAUSE OF ITS CHARITABLE MISSION, ALLINA HEALTH PROVIDES THESE HEALTH CARE SERVICES AS WELL AS EDUCATIONAL AND WELLNESS PROGRAMS TO COMMUNITY MEMBERS, REGARDLESS OF THEIR ABILITY TO PAY FOR THE SERVICES. ALLINA HEALTH PROVIDES COMMUNITY CONTRIBUTIONS SUCH AS IN-KIND DONATIONS, FREE AND REDUCED-COST MEDICAL CARE AND SERVICES, AND FUNDING FOR PUBLIC HEALTH PROGRAMS. 11 10 0 21 0 0 18622693 27525278 0 0 10816504 16682812 0 0 29439197 44208090 9351820 33157638 0 0 0 0 0 0 0 66261 0 9418081 33157638 20021116 11050452 229483214 251816935 2163865 7528455 227319349 244288480 X ALLINA HEALTH FOUNDATION IS DEDICATED TO RAISING PHILANTHROPIC SUPPORT TO ADVANCE THE MISSION OF ALLINA HEALTH TO SERVE OUR COMMUNITIES BY PROVIDING EXCEPTIONAL CARE, AS WE PREVENT ILLNESS, RESTORE HEALTH AND PROVIDE COMFORT TO ALL WHO ENTRUST US WITH THEIR CARE. 0 0 16020835 16020835 HEALING ENVIRONMENTS AND PROPERTY IMPROVEMENTS: ALLINA HEALTH FOUNDATION FUNDS SOME COSTS OF CONSTRUCTING AND MAINTAINING HEALING ENVIRONMENTS, CLINICS AND HOSPITALS. THIS INVESTMENT IN PROPERTIES ENSURES THAT ALL LOCATIONS ARE MAINTAINED SO PATIENTS HAVE THE BEST CARE POSSIBLE. PROVIDING WHOLE PERSON CARE TO PATIENTS REQUIRES MENTAL AND EMOTIONAL WELL-BEING IN CLINICS AND HOSPITALS; THIS STATE OF WELL-BEING IS IMPACTED BY THE PHYSICAL ENVIRONMENT OF THE FACILITIES. ALLINA HEALTH FOUNDATION IS COMMITTED TO IMPROVING PATIENT CARE LOCATIONS, INCLUDING RENOVATIONS AND EXPANSIONS OF CLINICS, HOSPITALS AND SPECIALIZED FACILITIES. IN 2023, FUNDING FOR PROPERTY IMPROVEMENTS INCLUDED THE CONSTRUCTION OF THE MACMILLAN COMMUNITY AND EDUCATION CENTER. THIS CENTER PROVIDES THE LATEST TECHNOLOGY FOR HANDS-ON CONTINUING EDUCATION OF NURSES, PHYSICIANS AND CLINICIANS, AS WELL AS CONFERENCE FACILITIES FOR MEDICAL AND COMMUNITY TRAININGS AND EVENTS. OTHER GRANT FUNDING SUPPORTED THE RENOVATION OF AN INPATIENT MENTAL HEALTH UNIT. IN 2023, ALLINA HEALTH FOUNDATION BEGAN CRITICAL WORK TOWARDS THE DEVELOPMENT OF THE SURGICAL AND CRITICAL CARE BUILDING AT ABBOTT NORTHWESTERN HOSPITAL, SCHEDULED TO OPEN IN 2026, AS WELL AS THE RENOVATION OF THE CENTER FOR MENTAL HEALTH AND ADDICTION - THE FIRST-OF-ITS-KIND IN MINNESOTA FOR THE TREATMENT AND CARE OF PEOPLE WITH MENTAL HEALTH AND ADDICTION DIAGNOSES. 6464753 6464753 CAPITAL EQUIPMENT FOR IMPROVED PATIENT CARE: ENSURING THE ACQUISITION OF THE LATEST HEALTH TECHNOLOGY EQUIPMENT IS ESSENTIAL FOR PROVIDING THE BEST CARE TO PATIENTS. ALLINA HEALTH FOUNDATION AWARDS GRANTS TO SUPPORT THE PURCHASE OF CAPITAL EQUIPMENT THAT WILL ENSURE PATIENTS HAVE EASIER, MORE CONVENIENT ACCESS TO CARE AND MORE PRECISE DIAGNOSIS AND TREATMENT OF HEALTH CONDITIONS. IN 2023, ALLINA HEALTH FOUNDATION SUPPORTED THE ACQUISITION OF A LINEAR ACCELERATOR FOR PRECISION RADIATION TREATMENT FOR CANCER PATIENTS, ENSURING BETTER LIFE-SAVING CARE. FOUNDATION FUNDING ALSO SUPPORTED THE PURCHASE OF UPDATED ULTRASOUND EQUIPMENT FOR LOCATIONS IN GREATER MINNESOTA. THE LOCATION OF THESE ULTRASOUND MACHINES ALLOWS PATIENTS TO SPEND LESS TIME TRAVELING FOR APPOINTMENTS, MAKING THEIR CARE MORE CONVENIENT AND ALLOWING THEM TO SPEND TIME WITH FAMILY OR TENDING TO OTHER RESPONSIBILITIES. 7317940 7317940 PATIENT CARE AND COMMUNITY SERVICES: IN SUPPORT OF THE NONPROFIT MISSION OF ALLINA HEALTH, ALLINA HEALTH FOUNDATION FUNDS EDUCATIONAL AND WELLNESS PROGRAMS TO COMMUNITY MEMBERS, REGARDLESS OF THEIR ABILITY TO PAY FOR THE SERVICES. IN 2023, THE FOUNDATION AWARDED GRANTS TO SUPPORT EMERGENCY FINANCIAL ASSISTANCE FOR QUALIFYING CANCER PATIENTS. THIS FUNDING HELPS PATIENTS WITH TRAVEL COSTS, SPECIALIZED TREATMENT AND OTHER EVERYDAY EXPENSES SUPPORTING THEIR PHYSICAL, MENTAL AND EMOTIONAL HEALTH. THE FOUNDATION PROVIDED FUNDING FOR ADAPTIVE SPORTS AND RECREATION PROGRAMS SO PEOPLE WITH DISABILITIES CAN PARTAKE IN OPPORTUNITIES THAT PROVIDE FRIENDSHIP, COMMUNITY, AND PHYSICAL MOVEMENT, ALL OF WHICH ARE IMPORTANT TO MAINTAINING PHYSICAL, MENTAL AND EMOTIONAL HEALTH. BLOOD PRESSURE CUFFS FUNDED BY THE FOUNDATION ARE PROVIDED FREE-OF-CHARGE TO PATIENTS FOR MONITORING THEIR BLOOD PRESSURE AT HOME AND IMPROVING THEIR HEALTH. 3354110 3354110 EDUCATION AND RESEARCH: ALLINA HEALTH FOUNDATION PROVIDES FUNDING FOR EDUCATION AND RESEARCH PROJECTS TO PROMOTE THE HEALTH AND WELLNESS OF CURRENT AND FUTURE PATIENTS. OTHER EDUCATIONAL SUPPORT IS AWARDED IN THE FORM OF SCHOLARSHIPS TO EMPLOYEES AND COMMUNITY MEMBERS PURSUING CAREERS IN HEALTH CARE. IN 2023, THE FOUNDATION SUPPORTED POSTPARTUM SCREENING RESEARCH, CLINICAL TRIALS FOR CANCER PATIENTS, AND CLINICAL EDUCATION FOR TREATING BRAIN TUMORS.ALLINA HEALTH FOUNDATION ALSO SUPPORTS EMPLOYEES WHO ARE FACING UNEXPECTED AND SEVERE FINANCIAL STRAIN DUE TO A CRISIS EVENT. THE CARING FOR COLLEAGUES PROGRAM IS A SOURCE OF SUPPORT TO ENSURE EMPLOYEES ARE CARED FOR WHEN FACING FINANCIAL STRESS THAT MEY BE CAUSED BY A MAJOR HEALTH EVENT, THE LOSS OF A JOB, OR OTHER CRISIS EVENT. 3354110 3354110 33157638 1 1 0 0 0 1 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 11 10 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MN WI X TAX SERVICES MR 10890 6122620660 2925 CHICAGO AVENUE MINNEAPOLIS MN 554071321 LINDA KETOVER MD DIRECTOR 2.00 0.00 X 0 2000 0 ANDY KRANE DIRECTOR 2.00 0.00 X 0 0 0 STEPHANIE LAITALA-RUPP DIRECTOR 2.00 0.00 X 0 0 0 CYNDI LESHER DIRECTOR 2.00 0.00 X 0 0 0 CHRIS MORRISON DIRECTOR 2.00 0.00 X 0 0 0 CHARLIE MONTREUIL DIRECTOR 2.00 0.00 X 0 0 0 RON POOLE DIRECTOR 2.00 0.00 X 0 0 0 BARBARA BUTTS WILLIAMS PHD DIRECTOR 2.00 0.00 X 0 10250 0 BRUCE ZEILINGER DIRECTOR 2.00 0.00 X 0 0 0 BART ZIBROWSKI DIRECTOR 2.00 0.00 X 0 0 0 STEPHEN LACROIX DIRECTOR 2.00 0.00 X 0 0 0 RICHARD MAGNUSON EVP/CFO 2.00 40.00 X 0 1888713 10001 LISA SHANNON PRESIDENT/CEO 2.00 40.00 X 0 2613585 466312 TROY LINDLOFF VP/CHIEF DEVELOPMENT OFFICER 2.00 40.00 X 0 445803 73251 0 4960351 549564 0 0 1 0 0 154500 27370778 187605 27525278 5498438 5498438 16985658 5801284 11184374 11184374 11184374 44208090 0 0 16682812 32762849 32762849 394789 394789 33157638 33157638 0 0 8022512 7557439 215133435 241671755 6327267 2587741 229483214 251816935 2163865 7528455 2163865 7528455 X 41185067 46773672 186134282 197514808 227319349 244288480 229483214 251816935 X 11050452 5757679 161000 X X 0 1 X 1 0 X 3389858 5536477 3370299 18622693 27370778 58290105 3389858 5536477 3370299 18622693 27370778 58290105 16288285 42001820 215874 212666 205803 3440536 5498438 9573317 44694 38834 20198 103726 67967148 0.61800 0.76410 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6 83670 87527 511919 1 1 107814797 403597 15203024 3288717 120132701 1147774 116408209 -7061318 2679868 107814797 0.01920 0.45740 0.52340 0 0 0 EQUITY 88942314 F FIXED INCOME 72627267 F INVESTMENTS ACCOUNTED FOR A NET ASSET VALUE 41440416 F MONEY MARKET FUND 38661758 F 241671755 CHARITABLE REMAINDER TRUST BENEFICIARIES PAYABLE 1811301 DUE TO ALLINA HEALTH SYSTEM 5342740 OTHER LIABILITIES 374414 7528455 X 56503260 5757679 6376491 161000 12295170 44208090 0 44208090 39534129 6376491 6376491 33157638 0 33157638 PART X, LINE 2: "ALLINA HEALTH FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IT IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THEREFORE, CHARITABLE CONTRIBUTIONS ARE TAX DEDUCTIBLE. THE FOUNDATION HAS ADOPTED GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION OF UNCERTAIN TAX POSITIONS. THE GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX FILING THAT ARE NOT CERTAIN TO BE REALIZED. THE IMPLEMENTATION OF THIS GUIDANCE HAD NO IMPACT ON THE FOUNDATION'S FINANCIAL STATEMENTS. THE FOUNDATION'S TAX FILINGS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX EXEMPT STATUS. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME, EXCISE OR OTHER TAXES." PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 161,000. 1 ALLINA HEALTH SYSTEM 2925 CHICAGO AVENUE MINNEAPOLIS MN 55407 363261413 501(C)(3) 9866986 0 OPERATIONAL GRANTS TO SUPPORT PROGRAMS INCLUDING ADAPTIVE SPORTS, EDUCATION AND RESEARCH, IMPROVING ONCOLOGY SERVICES AND ASSISTANCE TO COMMUNITY AGENCIES. ALLINA HEALTH SYSTEM 2925 CHICAGO AVENUE MINNEAPOLIS MN 55407 363261413 501(C)(3) 8182604 0 FUNDING FOR LINEAR ACCELARATOR, JOINT REPLACEMENT CENTER AND MENTAL HEALTH REMODEL AT UNITED HOSPITAL ALLINA HEALTH SYSTEM 2925 CHICAGO AVENUE MINNEAPOLIS MN 55407 363261413 501(C)(3) 10405616 0 FUNDING FOR EDUCATION AND LEARNING CENTER PROJECTS ALLINA HEALTH SYSTEM 2925 CHICAGO AVENUE MINNEAPOLIS MN 55407 363261413 501(C)(3) 1466951 0 FUNDING FOR REPLACEMENT OF END-OF-LIFE NUCLEAR CAMERA AT MERCY HOSPITAL ALLINA HEALTH SYSTEM 2925 CHICAGO AVENUE MINNEAPOLIS MN 55407 363261413 501(C)(3) 1754866 0 FUNDING FOR EXPANSION OF ONCOLOGY SERVICES AT WESTHEALTH CLINIC AND FOR INSTALLATION OF OB ULTRASOUND AT FOUR HOSPITALS ALLINA HEALTH SYSTEM 2925 CHICAGO AVENUE MINNEAPOLIS MN 55407 363261413 501(C)(3) 544434 0 FUNDING FOR PHOTOTHERAPY BOOTH AT NEW ULM CLINIC AND VARIOUS COMMUNITY GRANTS ALLINA HEALTH SYSTEM 2925 CHICAGO AVENUE MINNEAPOLIS MN 55407 363261413 501(C)(3) 0 102225 FMV POWER WHEELCHAIRS AND OTHER ASSISTIVE DEVICES DONATION OF MEDICAL EQUIPMENT FOR USE BY PATIENTS OF COURAGE KENNY REHABILITATION INSTITUTE MILLER-DWAN FOUNDATION - NORTHLAND ADAPTIVE RECREATION 225 WEST SUPERIOR STREET SUITE 110 DULUTH MN 55802 237396466 501(C)(3) 351640 0 FUNDING FOR ADAPTIVE SPORTS AND RECREATIONAL EQUIPMENT CHILDREN'S HEALTH CARE FOUNDATION 2525 CHICAGO AVE SOUTH MINNEAPOLIS MN 55404 411814223 501(C)(3) 22000 0 GENERAL SUPPORT FOR CHILDREN'S OF MINNESOTA FOUNDATION TRUE FRIENDS 10509 108TH ST NW ANNANDALE MN 55302 411543013 501(C)(3) 54827 0 GENERAL SUPPORT FOR CAMP PROVIDING EXPERIENCES ENHANCING INDEPENDENCE AND SELF-ESTEEM FOR THOSE WITH DISABILITIES. IMMANUEL LUTHERAN CHURCH 16515 LUTHER WAY EDEN PRAIRIE MN 55346 410968965 501(C)(3) 9500 0 SUPPORT CAPITAL CAMPAIGN AND GENERAL OPERATIONS 1 0 SCHOLARSHIPS AND AWARDS 7 17491 CARING FOR COLLEAGUES EMERGENCY FUND 245 377298 PART I, LINE 2: ALLINA HEALTH FOUNDATION STRICTLY MONITORS GRANT FUNDS TO ENSURE THAT SUCH GRANTS ARE USED FOR PROPER AND INTENDED PURPOSES AND ARE NOT OTHERWISE DIVERTED FROM THE INTENDED USE. THE ORGANIZATION HAS A PROCESS THAT INCLUDES A WRITTEN APPLICATION REQUIRING SUPPORTING DOCUMENTATION AND SUBSTANTIATION PRIOR TO A GRANT BEING APPROVED AND DISBURSED. IN ADDITION AND DEPENDING ON THE FACTS AND CIRCUMSTANCE OF THE GRANT, THE ORGANIZATION EMPLOYS VARIOUS METHODS TO ENSURE PROPER AND INTENDED USE SUCH AS: PERIODIC REPORTING TO THE ORGANIZATION, FIELD INVESTIGATIONS, CONTRACTS WITH REPAYMENT CLAUSES, REQUIRING ADDITIONAL SUBSTANTIATION AND DOCUMENTATION NOT AVAILABLE AT THE TIME OF THE GRANT, PAYING THIRD PARTIES DIRECTLY ON BEHALF OF THE GRANTEE ORGANIZATION, AND OTHER METHODS AS APPROPRIATE AND WARRANTED. 0 1 0 0 0 0 1 0 1 1 LISA SHANNON PRESIDENT/CEO 0 1635533 0 734381 0 243671 0 429964 0 36348 0 3079897 0 343389 RICHARD MAGNUSON EVP/CFO 0 858749 0 524746 0 505218 0 -84 0 10085 0 1898714 0 211342 TROY LINDLOFF VP/CHIEF DEVELOPMENT OFFICER 0 376151 0 57501 0 12151 0 66542 0 6709 0 519054 0 0 PART I, LINE 3 SEE NARRATIVE ON SCHEDULE O - FOR FORM 990, PART VI, SECTION A, LINE 6. PART I, LINE 4B LISA SHANNON - 203,393, RICHARD MAGNUSON - 473,680 PART I, LINE 6 DEFERRED COMPENSATION PLANS TERMS AND CONDITIONS: ALLINA INCENTIVE PLAN ALLINA PROVIDES AN ANNUAL INCENTIVE COMPENSATION OPPORTUNITY FOR EXECUTIVES, MANAGEMENT AND KEY INDIVIDUAL CONTRIBUTOR STAFF. UNDER THIS PLAN, THE TARGET AWARD IS EXPRESSED AS A FUNCTION OF THE PARTICIPANT'S SALARY PAID DURING THE CALENDAR YEAR AND REQUIRES AT LEAST FOUR MONTHS OF SERVICE IN AN ELIGIBLE POSITION DURING THE YEAR. ACTUAL AWARDS CAN RANGE FROM 0% TO 150% OF THE TARGET AWARD, BASED ON ALLINA'S FINANCIAL AND NON-FINANCIAL PERFORMANCE OVER THE CALENDAR YEAR. NON-FINANCIAL PERFORMANCE MEASURES INCLUDE PATIENT & EMPLOYEE SAFETY, QUALITY, PATIENT EXPERIENCE AND FINANCIAL HEALTH. NO AWARDS ARE PROVIDED UNLESS THRESHOLD FINANCIAL PERFORMANCE IS ACHIEVED. PARTICIPANTS WHO HAVE LEFT EMPLOYMENT PRIOR TO THE END OF THE YEAR AS THE RESULT OF VOLUNTARY TERMINATION OR TERMINATION FOR POOR PERFORMANCE ARE NOT ELIGIBLE FOR AN AWARD. LONG-TERM INCENTIVE PLAN (LTIP) ALLINA HAS A LONG-TERM INCENTIVE PLAN THAT PROVIDES A CASH AWARD OPPORTUNITY TO A SMALL NUMBER OF TOP EXECUTIVES APPROVED FOR PARTICIPATION BY THE HUMAN RESOURCES & COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF ALLINA HEALTH ("THE COMMITTEE"). THE AWARD OPPORTUNITY IS BASED ON ALLINA PERFORMANCE DURING OVERLAPPING THREE-YEAR CYCLES. PERFORMANCE MEASURES AND TARGETS ARE DEFINED BY THE COMMITTEE FOR EACH THREE-YEAR PERIOD AND CAN VARY FROM ONE PERIOD TO ANOTHER DEPENDING ON THE COMMITTEE'S JUDGMENT OF THE MOST IMPORTANT MEASURES OF SUCCESS. AWARDS CAN RANGE FROM 0% TO 150% OF TARGET AWARDS. PART I, LINE 8 CERTAIN AMOUNTS REPORTED ON FORM 990, PART VII WERE PAID OR ACCRUED PURSUANT TO A CONTRACT THAT WAS SUBJECT TO THE INITIAL CONTRACT EXCEPTION DESCRIBED IN REGULATION SECTION 53.4958-4(A)(3). FROM TIME TO TIME, ALLINA HEALTH SYSTEM ENTERS INTO CONTRACTUAL ARRANGEMENTS THAT MAY QUALIFY FOR THE INITIAL CONTRACT EXCEPTION BASED ON THE TERMS AND UNDERSTANDINGS OF THE CONTRACTUAL AGREEMENTS. SCHEDULE J, LINE 4(A) & (B) ADDITIONAL COMPENSATION DISCLOSURE: DEFERRED COMPENSATION PLANS TERMS AND CONDITIONS: ALLINA DEFINED CONTRIBUTION SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN THIS PLAN WAS AMENDED AND FROZEN EFFECTIVE DECEMBER 31, 2008, SUCH THAT NO FUTURE BENEFITS ACCRUE FOR SERVICE AFTER THAT DATE. THIS PLAN WAS REPLACED WITH THE EXECUTIVE RETIREMENT BENEFIT RESTORATION PLAN (ERBRP) EFFECTIVE JANUARY 1, 2009, AND IS NOW FROZEN AS OF DECEMBER 31, 2018. ELIGIBLE ALLINA EXECUTIVES PARTICIPATED IN A DEFINED CONTRIBUTION SERP. EMPLOYER CREDITS WERE MADE EACH YEAR TO THEIR DC SERP BALANCE ACCORDING TO THE FOLLOWING SCHEDULE: EXEC YRS OF SERVICE CONTRIBUTION % OF PENSIONABLE EARNINGS 0-5 2.75% 6-10 3.50% 11+ 4.75% EXECUTIVES WERE ALSO CREDITED AN AMOUNT EQUAL TO THE EXCESS AMOUNT THAT WOULD HAVE BEEN CREDITED TO THE PENSION ACCOUNT PLAN WERE IT NOT FOR THE QUALIFIED PLAN COMPENSATION LIMITS. DEPOSITS EARN THE INVESTMENT RATE OF RETURN EQUAL TO THE PENSION ACCOUNT PLAN CREDITING RATE AS DECLARED BY ALLINA. THE CURRENT RATE IS 4%. THE PARTICIPANT VESTS AFTER THREE YEARS OF EXECUTIVE SERVICE PROVIDED THAT IF THE PARTICIPANT TERMINATES EMPLOYMENT WITH ALLINA PRIOR TO AGE 65 FOR ANY REASON OTHER THAN ELIMINATION OF POSITION, THE PARTICIPANT MUST FULFILL THE TERMS OF A COVENANT NOT TO COMPETE, BENEFITS ARE PAID AS A SINGLE LUMP-SUM AMOUNT UPON AGE 65, RETIREMENT OR JOB POSITION ELIMINATION. IN THE CASE OF OTHER VOLUNTARY TERMINATIONS, PAYMENT IS DELAYED UNTIL COMPLETION OF THE TWO-YEAR NON-COMPETE PERIOD. THE DC SERP IS PAYABLE FROM ALLINA'S GENERAL ASSETS. IF ALLINA BECOMES INSOLVENT, THE PARTICIPANT WILL BE AN UNSECURED CREDITOR AND WILL HAVE NO PRIORITY CLAIM TO ANY ASSETS. ALLINA EXECUTIVE RETIREMENT BENEFIT RESTORATION PLAN ELIGIBLE ALLINA EXECUTIVES PARTICIPATE IN A DEFERRED COMPENSATION RETIREMENT PLAN. EXECUTIVES ARE CREDITED AN AMOUNT EQUAL TO THE EXCESS AMOUNT THAT WOULD HAVE BEEN CREDITED TO THE ALLINA RETIREMENT SAVINGS PLAN WERE IT NOT FOR THE QUALIFIED PLAN COMPENSATION LIMITS. EMPLOYER CREDITS ARE MADE EACH YEAR TO THEIR ACCOUNT BALANCE ACCORDING TO THE FOLLOWING SCHEDULE AS OF THE END OF THE PLAN YEAR: PARTICIPANT'S YEARS OF VESTING SERVICE APPLICABLE PERCENTAGE LESS THAN 1 0% 1-5 5.0% 6-10 5.5% 11-15 6.0% 16 OR MORE 6.5% DEPOSITS EARN THE INVESTMENT RATE OF RETURN EQUAL TO THE INVESTMENT OPTIONS SELECTED BY THE PARTICIPANT WHICH ARE THE SAME OPTIONS AVAILABLE UNDER THE QUALIFIED PLAN. A PARTICIPANT WHO HAS COMPLETED AT LEAST TWO YEARS OF SERVICE BECOMES VESTED IN THE PORTION OF HIS OR HER ACCOUNT ATTRIBUTABLE TO THE ANNUAL CREDIT FOR A PARTICULAR YEAR AS OF JANUARY 15 OF THE YEAR FOLLOWING THE CALENDAR YEAR IN WHICH THE ANNUAL CREDIT IS EARNED. IN THE EVENT OF TERMINATION (OTHER THAN BECAUSE OF DEATH) PRIOR TO AGE 67, THE DISTRIBUTION DATE SHALL BE AS SOON AS ADMINISTRATIVELY POSSIBLE AFTER TERMINATION IN THE FORM OF A LUMP SUM PAYMENT. THE PLAN IS PAYABLE FROM ALLINA'S GENERAL ASSETS. IF ALLINA BECOMES INSOLVENT, THE PARTICIPANT WILL BE AN UNSECURED CREDITOR AND WILL HAVE NO PRIORITY CLAIM TO ANY ASSETS. THIS PLAN WAS EFFECTIVE JANUARY 1, 2009 AND IS NOW FROZEN AS OF DECEMBER 31, 2018. EXECUTIVE SEVERANCE PLAN ALLINA PROVIDES SALARY CONTINUATION FOR EXECUTIVES WHOSE EMPLOYMENT HAS BEEN INVOLUNTARILY TERMINATED FOR REASONS OTHER THAN CAUSE OR POOR PERFORMANCE. THE LENGTH OF THE SEVERANCE PAY PERIOD IS DEFINED BY THE PLAN AND DEPENDS ON THE LEVEL OF THE EXECUTIVE POSITION. UNDER THE PLAN THE SEVERED EXECUTIVE ALSO COULD CONTINUE CERTAIN BENEFITS FOR A LIMITED PERIOD OF TIME. IN 2009 THE PLAN WAS AMENDED TO FURTHER RESTRICT SEVERANCE BENEFITS IN THE CASE THAT THE EXECUTIVE OBTAINS OTHER EMPLOYMENT DURING THE SEVERANCE PERIOD. SUPPLEMENTAL PHYSICIAN AND EXECUTIVE SAVINGS PLAN THIS PLAN'S PURPOSE IS TO PROVIDE A SELECT GROUP OF PHYSICIANS AND EXECUTIVES WITH ADDITIONAL DEFERRED COMPENSATION. AMOUNTS DEFERRED UNDER THE PLAN ARE INTENDED TO BE EXEMPT FROM CODE SECTION 409A AND 457(F). ANNUAL CONTRIBUTIONS ARE MADE EACH FEBRUARY AND ARE BASED ON PREVIOUS YEAR'S ELIGIBLE COMPENSATION. PARTICIPANT'S APPLICABLE CONTRIBUTION PERCENTAGE FOLLOWS: PARTICIPANT APPLICABLE PERCENTAGE PHYSICIANS 5% VP'S 12% SVP | EVP 15% CEO 20% OF BASE SALARY + 10% OF BASE SALARY OVER IRS PAY LIMIT IF PARTICIPANT IS FULLY VESTED, THE CONTRIBUTION IS PAID DIRECTLY TO PARTICIPANT, LESS TAXES IN LATE JANUARY. IF PARTICIPANT IS UNVESTED, THE CONTRIBUTION IS DEPOSITED WITH FIDELITY. THE VESTING SCHEDULE FOR THIS PLAN FOLLOWS: FOR 2019 CONTRIBUTION, ONLY - IT WAS DEPOSITED IN FEBRUARY 2020, 50% VESTING AFTER 2 YEARS - I.E. 2021, PAID OUT 01/2021; AND, 50% VESTING IN 2022, PAID OUT 01/2022. FOR 2020 CONTRIBUTIONS AND AFTER - VESTING OCCURS AFTER 3 YEARS - I.E. 2020 CONTRIBUTION VESTS IN 2023, THE 2021 CONTRIBUTION VESTS IN 2024, ETC. PARTICIPANTS ARE 100% VESTED AT THE EARLIER OF AT LEAST AGE 60 WITH 7 YEARS OF SERVICE OR AGE 65. GRANDFATHERED PROVISION - FOR THOSE AGE 54 OR OLDER AND EMPLOYED AS OF 12/31/2018: EARLIER OF AT LEAST AGE 60 WITH 3 YEARS OF SERVICE OR AGE 65. THIS PLAN WAS EFFECTIVE JANUARY 1, 2019. A NON-COMPETE CLAUSE DOES NOT APPLY TO THIS PLAN. X EQUIPMENT 22 102225 FMV X EYEGLASS FRAMES 807 85380 FMV 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE BOARD OF DIRECTORS CAN ESTABLISH COMMITTEES WITH THE AUTHORITY OF THE BOARD OF DIRECTORS. THE MEMBERS AND CHAIR OF EACH COMMITTEE SHALL BE NOMINATED AND ELECTED BY THE BOARD OF DIRECTORS. EXCEPT AS OTHERWISE SPECIFIED, (A) THE CHAIR OF EACH COMMITTEE MUST BE A MEMBER OF THE BOARD OF DIRECTORS; AND (B) OTHER COMMITTEE MEMBERS SHALL NOT BE REQUIRED TO BE DIRECTORS OF THE FOUNDATION. FORM 990, PART VI, SECTION A, LINE 2 BUSINESS RELATIONSHIP: BARBARA BUTTS WILLIAMS AND LISA SHANNON ARE BOTH BOARD MEMBERS AND RICHARD MAGNUSON AND LISA SHANNON ARE BOTH OFFICERS OF THE SAME RELATED ORGANIZATION - ALLINA HEALTH SYSTEM FORM 990, PART VI, SECTION A, LINE 6 PARENT COMPANY ALLINA HEALTH SYSTEM IS THE SOLE CORPORATE MEMBER ORGANIZATION OF ALLINA HEALTH FOUNDATION. SEE SCHEDULE R FOR FURTHER DETAILS. ALLINA HEALTH SYSTEM PROVIDES ALLINA HEALTH FOUNDATION WITH ADMINISTRATIVE AND STAFF SERVICES AT NO COST. THE VALUE OF THE SERVICES PROVIDED BY ALLINA HEALTH SYSTEM TO ALLINA HEALTH FOUNDATION DURING 2023 WERE ESTIMATED AT $6,376,491 AND HAVE BEEN RECORDED ON THE AUDITED FINANCIAL STATEMENTS AS CONTRIBUTION REVENUE FROM A RELATED ORGANIZATION IN THE STATEMENT OF REVENUE AND AS ADMINISTRATIVE AND FUNDRAISING EXPENSES IN THE STATEMENT OF FUNCTIONAL EXPENSES. NONFINANCIAL CONTRIBUTIONS THAT ARE DONATED SERVICES ARE NOT INCLUDED IN THE STATEMENT OF REVENUE OR STATEMENT OF FUNCTIONAL EXPENSES ON THE FORM 990. AS SUCH, NONFINANCIAL CONTRIBUTIONS THAT ARE SERVICES WITHIN NOTE 9 OF THE AUDITED FINANCIAL STATEMENTS THAT TOTAL $6,376,491 ARE RECONCILED ON SCHEDULE D, PART XI AND PART XII AS DONATED SERVICES AND USE OF FACILITIES. ALLINA HEALTH FOUNDATION HAS NO EMPLOYEES AND DOES NOT PAY COMPENSATION. COMPENSATION DISCLOSED AS PAID BY A RELATED ORGANIZATION IS DETERMINED SOLELY BY THE RELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A AS THE SOLE CORPORATE MEMBER ORGANIZATION, ALLINA HEALTH SYSTEM HOLDS CERTAIN RESERVED POWERS OVER ALLINA HEALTH FOUNDATION. RESERVED POWERS BY ALLINA HEALTH FOUNDATION INCLUDE SUCH POWERS AS ELECTION AND APPROVAL OF DIRECTORS. UNDER THE BYLAWS, DIRECTORS OF THE ALLINA HEALTH FOUNDATION ARE REQUIRED TO BE MEMBERS OF THE PHILANTHROPY COMMITTEE OF THE ALLINA HEALTH SYSTEM BOARD OF DIRECTORS (THE "PHILANTHROPY COMMITTEE"). ANY PROPOSED CHANGES TO THE MEMBERSHIP OF THE PHILANTHROPY COMMITTEE ARE SIMULTANEOUSLY PRESENTED TO THE BOARD OF THE ALLINA HEALTH FOUNDATION, AND THE BOARD OF THE ALLINA HEALTH FOUNDATION IS REQUIRED TO APPROVE ANY ADJUSTMENTS TO ITS BOARD MEMBERSHIP TO ENSURE THAT THE MEMBERS MIRROR THE MEMBERS OF THE PHILANTHROPY COMMITTEE. FORM 990, PART VI, SECTION A, LINE 7B SEE THE EXPLANATION IN SCHEDULE O FOR FORM 990, PART VI, SECTION A, LINE 7A FORM 990, PART VI, SECTION B, LINE 11B ALLINA HEALTH FOUNDATION'S FORM 990 WAS PREPARED BY THE TAX SERVICES FUNCTION OF ALLINA HEALTH SYSTEM, ALLINA HEALTH FOUNDATION'S SOLE CORPORATE MEMBER. THE FORM 990 FILING WAS SUBJECTED TO A RIGOROUS REVIEW PROCESS BY ALLINA HEALTH SYSTEM, ALLINA HEALTH FOUNDATION'S SOLE CORPORATE MEMBER TAX MANAGER AND TAX DIRECTOR. ALLINA'S CHIEF FINANCIAL OFFICER ALSO PERFORMED AN EXECUTIVE REVIEW OF THE FORM 990. AFTER THE MANAGEMENT REVIEW PROCESS DESCRIBED ABOVE WAS COMPLETED, THE FINAL FORM 990, AS ULTIMATELY FILED WITH THE INTERNAL REVENUE SERVICE ["IRS"], WAS PROVIDED TO EACH VOTING MEMBER OF ALLINA HEALTH FOUNDATION'S BOARD OF DIRECTORS. ALLINA HEALTH FOUNDATION'S BOARD OF DIRECTORS VOTED ON AND APPROVED A RESOLUTION APPROVING THE FORM 990, THE MINNESOTA CHARITABLE ORGANIZATION ANNUAL REPORT TO BE FILED WITH THE MINNESOTA ATTORNEY GENERAL, AND THE WISCONSIN CHARITABLE ORGANIZATION ANNUAL REPORT TO BE FILED WITH THE WISCONSIN DEPARTMENT OF FINANCIAL INSTITUTIONS. THE BOARD OF DIRECTORS RESOLUTION ALSO DIRECTED OFFICERS TO FILE THE FORM 990 WITH THE IRS, THE CHARITABLE ANNUAL REPORT WITH THE CHARITIES DIVISION OF THE OFFICE OF THE MINNESOTA ATTORNEY GENERAL, AND THE WISCONSIN CHARITABLE ORGANIZATION ANNUAL REPORT WITH THE WISCONSIN DEPARTMENT OF FINANCIAL INSTITUTIONS. THE ABOVE STATED REVIEW AND APPROVAL PROCESS OCCURRED PRIOR TO FILING ALLINA HEALTH FOUNDATION'S FORM 990 WITH THE IRS, MINNESOTA CHARITABLE ORGANIZATION ANNUAL REPORT WITH THE MINNESOTA ATTORNEY GENERAL, AND WISCONSIN CHARITABLE ORGANIZATION ANNUAL REPORT WITH THE WISCONSIN DEPARTMENT FINANCIAL INSTITUTIONS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS SEVERAL METHODS OF MONITORING AND ENFORCING COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. FIRST, THE ORGANIZATION REGULARLY DISTRIBUTES CONFLICT OF INTEREST DISCLOSURE QUESTIONNAIRES TO ITS OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES. THESE INDIVIDUALS ARE REQUIRED TO DISCLOSE ANNUALLY ANY INTEREST THAT COULD GIVE RISE TO CONFLICTS, INCLUDING ANY FAMILY OR BUSINESS RELATIONSHIP. SECOND, THE GENERAL COUNSEL'S OFFICE ANNUALLY DELIVERS A REPORT TO ALLINA'S BOARD OF DIRECTORS WHICH INCLUDES, AMONG OTHER THINGS, THE RESULTS OF THE CONFLICT OF INTEREST QUESTIONNAIRE, AN ANALYSIS OF POTENTIAL CONFLICTS, AND GUIDANCE FOR SATISFACTORILY RESOLVING CONFLICTS. THIRD, THE ORGANIZATION UNDERTAKES MANDATORY COMPLIANCE TRAINING OF ALL ITS EMPLOYEES WHICH INCLUDES TRAINING ON CONFLICTS OF INTEREST. FOURTH, ALL EMPLOYEES RECEIVE, AND ARE EXPECTED TO CONDUCT THEMSELVES IN ACCORDANCE WITH ALLINA'S CODE OF CONDUCT. THE CODE OF CONDUCT CONTAINS EDUCATIONAL MATERIALS AND GUIDANCE TO RESOLVE POTENTIAL CONFLICTS OF INTEREST. FIFTH, ALLINA MAINTAINS A CORPORATE INTEGRITY HOTLINE, A CONFIDENTIAL 24 HOUR EXTERNAL RESOURCE TO HELP ANSWER QUESTIONS RELATED TO ETHICAL BUSINESS CONDUCT. ALL CALLS TO THE INTEGRITY LINE ARE KEPT CONFIDENTIAL. FORM 990, PART VI, SECTION B, LINE 15 ALLINA HEALTH FOUNDATION HAS NO EMPLOYEES AND DOES NOT PAY COMPENSATION. ANY COMPENSATION DISCLOSED AS PAID BY A RELATED ORGANIZATION IS DETERMINED SOLELY BY THE RELATED ORGANIZATION. THEREFORE, PART VI, SECTION B, LINE 15A AND LINE 15B ARE NOT APPLICABLE TO ALLINA HEALTH FOUNDATION. FORM 990, PART VI, SECTION C, LINE 19 ALLINA HEALTH FOUNDATION MAKES ITS FORM 990, FORM 1023, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. TO ARRANGE AN INSPECTION OR RECEIVE A COPY, PLEASE CONTACT THE FOLLOWING: ALLINA HEALTH FOUNDATION TAX SERVICES MAIL ROUTE 10890 P.O. BOX 43 MINNEAPOLIS, MN 55407-0043 TELEPHONE: 612-262-0660 PHYSICAL ADDRESS: 2925 CHICAGO AVENUE MINNEAPOLIS, MN 55407-1321 THE FORM 990 AND FORM 1023 ARE ALSO AVAILABLE DIRECTLY FROM THE INTERNAL REVENUE SERVICE. THE FORM 990 AND FINANCIAL STATEMENTS ARE ALSO AVAILABLE FROM THE CHARITIES DIVISION OF THE OFFICE OF THE MINNESOTA ATTORNEY GENERAL. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT INTEREST AGREEMENTS 161,000. FORM 990, PART XII, LINE 2C: THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR. 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