2024-11-07T09:32:46-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2023-01-01 411448118 ST LUKE'S FOUNDATION STLU 2182492420 1000 EAST FIRST STREET 102 DULUTH MN 55805 JERRY M YANG SENIOR VP - CFO 2182492420 2024-11-04 1 0 KURT BENNION CPA P01469618 6123764500 2024-11-04 2023 2024-10-15 13:58:12Z NICHOLAS VAN DEELEN MD 1000 EAST FIRST STREET 102 DULUTH MN 55805 1979869 0 X HTTP://WWW.SLHDULUTH.COM/FOUNDATION X 1982 MN ST. LUKE'S FOUNDATION PROVIDES FINANCIAL SUPPORT TO ST. LUKE'S HOSPITAL OF DULUTH AND THE REGION. 16 13 0 280 0 0 1645502 1394382 0 0 265616 379300 -130979 -175299 1780139 1598383 1267390 776809 0 0 389519 387230 0 0 0 111653 125536 1768562 1289575 11577 308808 12265513 15474436 437084 1803254 11828429 13671182 ST. LUKE'S FOUNDATION PROVIDES FINANCIAL SUPPORT TO ST. LUKE'S HOSPITAL OF DULUTH AND THE REGION IT SERVES TO ADVANCE PATIENT CARE, HEALTH EDUCATION, AND CLINICAL RESEARCH. 0 0 942436 776809 0 TO MAKE GRANTS TO ST. LUKE'S HOSPITAL OF DULUTH AND OTHER ORGANIZATIONS TO PURCHASE MEDICAL EQUIPMENT & SUPPLIES AND TO PROVIDE HEALTHY LIFESTYLE EDUCATION TO BOTH PUBLIC & HOSPITAL EMPLOYEES. DURING FISCAL YEAR 2023, ST. LUKE'S FOUNDATION PROVIDED $776,809 IN GRANTS TO ST. LUKE'S HOSPITAL OF DULUTH AND OTHER ORGANIZATIONS. 942436 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 1 3 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 13 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X ST LUKE'S ACCOUNTING 2182495475 915 EAST 1ST STREET DULUTH MN 55805 ERIC LOHN CO-PRESIDENT/CEO & CFO 2.00 38.00 X 0 1026111 79070 NICHOLAS VAN DEELEN MD CO-PRESIDENT/CEO & CMO 1.00 39.00 X 0 990213 79070 DR WALDO AVELLO DIRECTOR 1.00 39.00 X 0 280952 11495 CATHERINE CARTER HUBER EXECUTIVE DIRECTOR/CDO 40.00 0.00 X 216198 0 7602 JON NIEMI DIRECTOR 1.00 39.00 X 0 34415 16868 JC WELLES CHAIR 1.00 0.00 X X 0 0 0 CARMEN WENDLAND VICE CHAIR 1.00 0.00 X X 0 0 0 STEVEN DASTOOR TREASURER 1.00 0.00 X X 0 0 0 KERSTYN HENDRICKS SECRETARY 1.00 0.00 X X 0 0 0 SCOTT LYONS PAST CHAIR 1.00 1.00 X X 0 0 0 WENDY ALTHOEN DIRECTOR 1.00 0.00 X 0 0 0 JUDY HARVEY DIRECTOR 1.00 0.00 X 0 0 0 LINDSEY JACOBSON DIRECTOR 1.00 0.00 X 0 0 0 JOHN LAWIEN DIRECTOR 1.00 0.00 X 0 0 0 PAKOU LY DIRECTOR 1.00 1.00 X 0 0 0 KAREN OLSON DIRECTOR 1.00 0.00 X 0 0 0 RONI SALO DIRECTOR 1.00 0.00 X 0 0 0 CARRIE SCHERER DIRECTOR 1.00 0.00 X 0 0 0 ANDREW WEISZ DIRECTOR 1.00 0.00 X 0 0 0 216198 2331691 194105 1 0 1 0 0 431862 962520 172874 1394382 303605 303605 272595 196900 75695 75695 75695 9287 431862 184586 -175299 -175299 1598383 0 0 204001 776809 776809 225537 225537 134145 134145 27548 13774 13774 3826 3826 45291 45291 17287 17287 4214 421 3793 12732 12732 1297 1297 2805 2805 DUES & SUBSCRIPTION 20906 20906 BAD DEBT 9373 9373 DONOR RECOGNITION 7805 7805 1289575 942436 347139 0 241858 2004099 179555 139228 2978 15223 4167 4167 11836955 13311719 12265513 15474436 14128 32087 90526 24264 0 1605600 332430 141303 437084 1803254 X 6692570 7460530 5135859 6210652 11828429 13671182 12265513 15474436 308808 1533945 0 X 0 1 X 1 0 X X 1 ST LUKE'S HOSPITAL OF DULUTH 410714079 3 1 617287 0 1 617287 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 PART IV, SECTION A, LINE 2: ST. LUKE'S HOSPITAL OF DULUTH, THE SUPPORTED ORGANIZATION, IS CLASSIFIED AS A PUBLIC CHARITY UNDER SECTION 170(B)(1)(A)(III) FOR PROVIDING HEALTHCARE SERVICES AS A HOSPITAL. ST. LUKE'S FOUNDATION COMPLETED THE PUBLIC SUPPORT CALCULATION IN FORM 990, SCHEDULE A, PART III FOR ST. LUKE'S HOSPITAL OF DULUTH FOR THE PERIOD JANUARY 1, 2019 TO DECEMBER 31, 2023, WHICH SHOWED THAT ST. LUKE'S HOSPITAL OF DULUTH WOULD ALSO QUALIFY AS A PUBLIC CHARITY UNDER SECTION 509(A)(2). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60 79 621973 495967 357882 415584 6240652 7434481 1 1 5165858 619290 813386 357882 6240652 6146559 474109 -909280 545530 5165858 5835541 13870 754156 457008 6146559 3067874 1152505 2420227 805065 5835541 2810430 464369 206925 3067874 0.00000 0.07890 0.92110 0 0 0 DUE TO RELATED ORGANIZATIONS 141303 141303 X PART V, LINE 4: THE PRIMARY USE OF THE ST. LUKE'S FOUNDATION ENDOWMENT FUNDS IS TO MAKE GRANTS TO ST. LUKE'S HOSPITAL AND OTHER ORGANIZATIONS TO PURCHASE MEDICAL EQUIPMENT AND SUPPLIES AND TO PROVIDE HEALTHY LIFESTYLE EDUCATION TO BOTH PUBLIC AND HOSPITAL EMPLOYEES. PART X, LINE 2: THE FOUNDATION IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) THAT IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(C)(3) OF THE CODE. THE FOUNDATION HAS ELECTED TO ADOPT GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE FOUNDATION FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES FOR EVALUATING UNCERTAIN TAX POSITIONS. THE ADOPTION OF THIS STANDARD HAS NO EFFECT ON THE FINANCIAL STATEMENTS. THE FOUNDATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. CIRCLE OF LIGHT BENEFIT 353431 350331 3100 94070 46459 GOLF BENEFIT 87718 81531 6187 2678 39378 441149 431862 9287 96748 85837 182585 -173298 1 ST LUKE'S HOSPITAL OF DULUTH 915 E 1ST STREET DULUTH MN 55805 410714079 501(C)(3) 617287 0 PURCHASE OF PROPERTY, HEALTH EDUCATION, HOSPICE AND MISCELLANEOUS SUPPORT CHURCHES UNITED IN MINISTRY 102 W SECOND STREET DULUTH MN 55802 411227969 501(C)(3) 25000 0 SUPPORT THE OLDER HOMELESS POPULATION 2 0 PART I, LINE 2: THE FOUNDATION REQUESTS THAT GRANTEES PROVIDE AN UPDATE ON THE IMPACT OF THE GRANT SIX MONTHS AFTER THE GRANT HAS BEEN MADE. IN ADDITION, THE FOUNDATION REVIEWS INVOICES SUPPORTING THE FUNDS USED FROM THE GRANT. THE AFOREMENTIONED PROCESS HELPS ENSURE THE GRANT WAS USED FOR THE INTENDED PURPOSE. X 0 1 X X 0 1 0 0 0 0 0 0 0 ERIC LOHN CO-PRESIDENT/CEO & CFO 0 885321 0 139548 0 1242 0 51757 0 27313 0 1105181 0 0 NICHOLAS VAN DEELEN MD CO-PRESIDENT/CEO & CMO 0 833406 0 149325 0 7482 0 51757 0 27313 0 1069283 0 0 DR WALDO AVELLO DIRECTOR 0 277239 0 0 0 3713 0 8150 0 3345 0 292447 0 0 CATHERINE CARTER HUBER EXECUTIVE DIRECTOR/CDO 214218 0 0 0 1980 0 6413 0 1189 0 223800 0 0 0 PART I, LINE 1A THE FOUNDATION DIRECTOR HAS A MEMBERSHIP AT A SOCIAL CLUB FOR BUSINESS PURPOSES. THE SOCIAL CLUB ONLY ALLOWS MEMBERSHIP TO INDIVIDUALS, NOT TO ORGANIZATIONS. THE SOCIAL CLUB SENDS AN INVOICE TO ST. LUKE'S HOSPITAL OF DULUTH, ST. LUKE'S HOSPITAL OF DULUTH PAYS THE INVOICE VIA ACCOUNTS PAYABLE. PART I, LINE 1B THE CFO SOUGHT GUIDANCE FROM THE AUDITORS REGARDING THE COO HAVING A MEMBERSHIP AT A SOCIAL CLUB FOR BUSINESS PURPOSES. THE AUDITORS ASKED IF THERE WAS PERSONAL USE, ST. LUKE'S VERIFIED IT IS STRICTLY FOR BUSINESS PURPOSES, AND THE AUDITORS ADVISED TO DISCLOSE THE MEMBERSHIP ON THE 990. PART I, LINE 4B ST. LUKE'S HOSPITAL OF DULUTH MAINTAINS 457(F) NONQUALIFIED DEFERRED COMPENSATION PLANS FOR ELIGIBLE EMPLOYEES. IN 2023, CONTRIBUTIONS TO THE 457(F) PLANS WERE: ERIC LOHN - $43,607 NICHOLAS VAN DEELEN, MD - $43,607 IN 2023, DISTRIBUTIONS FROM THE 457(F) PLAN WERE: ERIC LOHN - $139,548 NICHOLAS VAN DEELEN, MD - $149,325 X 9 19735 FAIR MARKET VALUE X 1049 FAIR MARKET VALUE X 122353 FAIR MARKET VALUE X 12 3117 FAIR MARKET VALUE X 1 1500 FAIR MARKET VALUE X GIFT CARDS 16 25120 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1A THE OFFICERS OF THE BOARD OF DIRECTORS SHALL SERVE AS EX-OFFICIO MEMBERS OF THE EXECUTIVE COMMITTEE WITH VOTE. THE CEO SHALL SERVE AS AN EX-OFFICIO MEMBER OF THE EXECUTIVE COMMITTEE WITHOUT VOTE. THE EXECUTIVE COMMITTEE SHALL HAVE ALL THE POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS OF THIS CORPORATION IN TRANSACTING THE REGULAR BUSINESS OF THE CORPORATION, INCLUDING DIRECTING THE MANAGEMENT OF THE PROPERTY, AFFAIRS, AND BUSINESS OF THIS CORPORATION, DURING THE INTERVAL BETWEEN MEETINGS OF THE BOARD OF DIRECTORS, SUBJECT AT ALL TIMES TO THE DIRECTION AND CONTROL OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL NOT HAVE THE POWER TO AMEND THE ARTICLES OF INCORPORATION OR THESE BYLAWS, THE POWER TO REMOVE A DIRECTOR OR OFFICER, OR THE POWER TO FILL A VACANT BOARD SEAT OR OFFICER POSITION. FORM 990, PART VI, SECTION A, LINE 3 ST. LUKE'S HOSPITAL OF DULUTH PROVIDES SOME MANAGING SERVICES TO THE FOUNDATION SUCH AS: EXECUTIVE, ACCOUNTING, HUMAN RESOURCES, AND INFORMATION TECHNOLOGY. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION SHALL BE ST. LUKE'S HOSPITAL OF DULUTH. FORM 990, PART VI, SECTION A, LINE 7A DIRECTORS SHALL BE ELECTED TO THE BOARD OF THE CORPORATION BY THE BOARD OF DIRECTORS OF THE HOSPITAL, OR BY AN OFFICER OF THE HOSPITAL DESIGNATED BY THE BOARD OF DIRECTORS OF THE HOSPITAL. FORM 990, PART VI, SECTION A, LINE 7B AMENDMENTS TO THE FOUNDATION'S ARTICLES OF INCORPORATION AND BYLAWS SHALL BECOME EFFECTIVE UPON THE APPROVAL OF THE BOARD OF DIRECTORS OF THE HOSPITAL. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH THE HELP OF MANAGEMENT IN ORDER TO ACCURATELY PREPARE THE 2023 FORM 990. ONCE THE FORM 990 WAS PREPARED, IT WAS REVIEWED BY THE FOLLOWING GROUPS: 1. ST. LUKE'S SENIOR MANAGEMENT 2. ST. LUKE'S FINANCE COMMITTEE 3. ST. LUKE'S BOARD OF DIRECTORS ALL OF THE ABOVE GROUPS WERE PROVIDED WITH A COMPLETE COPY OF THE FORM 990. THE CHIEF FINANCIAL OFFICER MADE A PRESENTATION TO THE BOARD REGARDING THE FORM 990 AND THEIR RESPONSIBILITIES. IN THE CASE OF THE FINANCE COMMITTEE AND BOARD OF DIRECTORS, THE FORM 990 WAS LISTED AS AN AGENDA ITEM AT THEIR RESPECTIVE MEETINGS. THE CFO OF ST. LUKE'S PROVIDED AN OVERVIEW OF THE RETURN AND ANSWERED ANY QUESTIONS OR CONCERNS FROM THE BOARD/COMMITTEE MEMBERS. ANY SUGGESTED CHANGES TO THE FORM 990 WERE EVALUATED, WITH LEGAL COUNSEL IF NECESSARY, AND INCORPORATED INTO THE RETURN AS APPROPRIATE. THE RETURN WAS THEN FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER, AND COMMITTEE MEMBER SHALL SIGN, AS A CONDITION TO SERVING THE CORPORATION IN HIS/HER RESPECTIVE ROLE AND ANNUALLY THEREAFTER, A STATEMENT AGREEING TO BE BOUND BY THE TERMS OF THE POLICY. PURSUANT TO THE POLICY, ANY DIRECTOR, OFFICER, OR COMMITTEE MEMBER HAVING A FINANCIAL INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF FOR AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL MAKE A PROMPT, FULL, AND FRANK DISCLOSURE OF SUCH PERSON'S INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ANY RELEVANT AND MATERIAL FACTS, KNOWN TO SUCH PERSON, ABOUT THE CONTRACT OR TRANSACTION WHICH MIGHT REASONABLY BE CONSTRUED TO BE ADVERSE TO THE CORPORATION'S INTEREST. THE BOARD OR COMMITTEE TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE, BY MAJORITY VOTE, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE PERSONAL INFLUENCE ON, OR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION TO OR RESPOND TO QUESTIONS) IN THE DISCUSSIONS AND DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTIONS. SUCH PERSON MAY BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT ANY MEETING WHERE THE CONTRACT OR TRANSACTION IS UNDER DISCUSSION OR IS BEING VOTED UPON. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM IS PRESENT. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR IS AN EMPLOYEE OF ST. LUKE'S HOSPITAL OF DULUTH, A 501(C)(3) RELATED ORGANIZATION. THE COMPENSATION REVIEW PROCESS DESCRIBED BELOW PERTAINS TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR IS THE TOP MANAGEMENT OFFICIAL. THERE ARE NO EMPLOYEES WHO QUALIFY AS KEY EMPLOYEES OF THE ORGANIZATION. THE COMPENSATION REVIEW PROCESS OCCURS DURING AN ANNUAL REVIEW PERFORMED BY THE ST. LUKE'S HOSPITAL OF DULUTH'S HUMAN RESOURCES DEPARTMENT AND LAST OCCURRED IN 2022. TOTAL COMPENSATION FOR THE EXECUTIVE DIRECTOR WAS ITEMIZED USING BASE SALARY, HEALTH INSURANCE, LIFE INSURANCE, DISABILITY, VACATION, AND HOLIDAY PAY. ALL AMOUNTS WERE COMBINED TO DETERMINE THE TOTAL COMPENSATION FOR THIS POSITION. THE TOTAL COMPENSATION AMOUNT IS REVIEWED BASED ON MARKET DATA PROVIDED BY INTEGRATED HEALTHCARE STRATEGIES FOR LIKE POSITIONS IN HEALTHCARE ORGANIZATIONS OF COMPARABLE SIZE AND SCOPE. CONTEMPORANEOUS DOCUMENTS AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS ARE MAINTAINED BY THE ST. LUKE'S HOSPITAL OF DULUTH'S HUMAN RESOURCES DEPARTMENT. THE FOUNDATION BOARD OF DIRECTORS APPROVES THE ANNUAL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 ST. LUKE'S FOUNDATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST STATEMENTS ARE REVIEWED AND UPDATED ANNUALLY BY THE BOARD OF DIRECTORS. THEY ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC. FINANCIAL INFORMATION IS MADE AVAILABLE THROUGH ST. LUKE'S FOUNDATION ANNUAL REPORT (PUBLISHED EVERY YEAR AND AVAILABLE ON ST. LUKE'S HOSPITAL OF DULUTH'S WEBSITE AT WWW.SLHDULUTH.COM). ST LUKE'S HOSPITAL OF DULUTH 915 EAST 1ST STREET DULUTH MN 55805 410714079 HEALTH CARE/HOSPITAL MN 501(C)(3) LINE 3 N/A 0 LAKE VIEW MEMORIAL HOSPITAL INC 325 11TH AVENUE TWO HARBORS MN 55616 410786046 HEALTH CARE/HOSPITAL MN 501(C)(3) LINE 3 ST LUKE'S HOSPITAL OF DULUTH 0 LAKE VIEW MEMORIAL HOSPITAL FOUNDATION OF NORTHEAST MINNESOTA 325 11TH AVENUE TWO HARBORS MN 55616 411700972 PROVIDE SUPPORT TO LAKE VIEW MEMORIAL HOSPITAL, INC. MN 501(C)(3) LINE 12A, I LAKE VIEW MEMORIAL HOSPITAL INC 0 NORTHERN LAKES SURGERY CENTER LLC 4570 COUNTY HIGHWAY 61 MOOSE LAKE MN 55767 874431494 SURGICAL SERVICES MN N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0