2025-11-11T14:34:48-06:00 2024-12-31 990 2024-01-01 454078371 MBP FACILITY LLC MBPF 6122620660 PO BOX 43 MR 10890 MINNEAPOLIS MN 554400043 DAVID JOOS CHIEF MANAGER 6122620660 2025-11-11 1 2024 2025-03-06 01:10:19Z DAVID JOOS PO BOX 43 MR 10890 MINNEAPOLIS MN 554400043 0 0 X N/A X LLC 2010 MN TO LEASE LAND FOR A PUBLIC HOSPITAL, CONSTRUCT, OWN AND OPERATE A HOSPITAL FACILITY ON THE LAND, AND LEASE THE FACILITY TO A CONTRACTUAL JOINT VENTURE COMPOSED SOLELY OF PUBLIC HOSPITAL MEMBERS FOR PUBLIC HOSPITAL USE PURPOSES. 2 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1827089 1823287 1827089 1823287 -1827089 -1823287 29713338 27890051 0 0 29713338 27890051 X MBP FACILITY, LLC IS ORGANIZED AND OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF ALLINA HEALTH SYSTEM AND CHILDREN'S HEALTH CARE (MEMBERS), EACH A MINNESOTA NONPROFIT CORPORATION THAT IS DESCRIBED IN SECTIONS 501(C)(3) AND 509(A)(1) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED. SUBSTANTIALLY ALL OF THE COMPANY'S ACTIVITIES CONSIST OF LEASING OR HOLDING TITLE TO AND MANAGING PROPERTY USED BY THE MEMBERS IN FURTHERANCE OF THEIR EXEMPT PURPOSE OF PROVIDING HEALTH CARE SERVICES. 0 0 1823287 MBP FACILITY, LLC PROVIDES A FACILITY FOR AN INTEGRATED MOTHER-BABY JOINT VENTURE ACROSS TWO NON-PROFIT TAX EXEMPT HEALTH CARE SYSTEMS. THE FACILITY INTEGRATES ALLINA HEALTH SYSTEM'S ABBOTT NORTHWESTERN HOSPITAL MATERNAL ASSESSMENT, LABOR AND DELIVERY, ANTEPARTUM AND POSTPARTUM UNITS, AND NEWBORN AND SPECIAL CARE NURSERIES WITH CHILDRENS HEALTH CARE'S INTENSIVE CARE UNITS. THE MOTHER-BABY CENTER PROVIDES FOR CENTRALIZATION OF SERVICES AND COORDINATED CARE FOR OUR PATIENTS. 1823287 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 2 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X CHILDREN'S HEALTH CARE 6128136113 2525 CHICAGO AVE MINNEAPOLIS MN 55404 MARC GORELICK MD GOVERNOR/TREASURER 1.00 49.00 X X 0 3659536 496534 DAVID JOOS GOVERNOR 1.00 40.00 X X 0 689288 183988 0 4348824 680522 0 0 1 0 0 0 0 0 0 1823287 1823287 1823287 1823287 0 0 44704925 16814874 29713338 27890051 29713338 27890051 0 0 X 29713338 27890051 29713338 27890051 29713338 27890051 -1823287 0 X X 0 1 X 0 0 X X 2 ALLINA HEALTH SYSTEM 363261413 3 1 0 0 CHILDREN'S HEALTH CARE 411754276 3 1 0 0 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 44704925 16814874 27890051 27890051 X PART X, LINE 2: (9) INCOME TAXES THE IRS HAS DETERMINED THAT CHILDREN'S AND ITS SUBSIDIARIES, EXCEPT FOR CHN AND CHME, WHICH ARE TAXABLE NOT-FOR-PROFIT CORPORATIONS UNDER THE MINNESOTA NOT-FOR-PROFIT CORPORATIONS ACT, ARE EXEMPT ORGANIZATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FOR THOSE TAX-EXEMPT ORGANIZATIONS, CHILDREN'S BELIEVES THAT IT CONTINUES TO MEET THE REQUIREMENTS OF THE IRC TO SUSTAIN ITS TAX-EXEMPT STATUS. IN ACCORDANCE WITH ASC SUBTOPIC 740-10, INCOME TAXES - OVERALL, CHILDREN'S RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. RECOGNIZED INCOME TAX POSITIONS ARE MEASURED AT THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED. CHANGES IN RECOGNITION OR MEASUREMENT ARE REFLECTED IN THE PERIOD IN WHICH THE CHANGE IN JUDGEMENT OCCURS. MANAGEMENT DETERMINED THERE WERE NO UNCERTAIN INCOME TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2024 OR 2023. CHILDREN'S IS NOT SUBJECT TO AN INCOME TAX EXAMINATION FOR YEARS BEFORE 2021. 0 1 0 0 0 1 1 0 0 MARC GORELICK MD GOVERNOR/TREASURER 0 1266260 0 336546 0 2056730 0 471310 0 25224 0 4156070 0 312598 DAVID JOOS GOVERNOR 0 585932 0 0 0 103356 0 149349 0 34638 0 873275 0 0 PART I, LINE 4B CHILDREN'S 457(F) DEFERRAL PLAN CERTAIN EMPLOYEES OF CHILDREN'S HEALTH CARE ARE PROVIDED OPPORTUNITY TO PARTICIPATE IN THE 457(F) DEFERRAL PLAN (THE DEFERRAL PLAN). THE DEFERRAL PLAN REQUIRES THAT THE EMPLOYEE IS A PHYSICIAN OR EXECUTIVE AND IS A .5 FTE OR MORE IN ORDER TO BE ELIGIBLE TO PARTICIPATE IN THE DEFERRAL PLAN. PAYMENTS FROM THE DEFERRAL PLAN OCCUR AT VESTING AND ARE BASED ON PERCENTAGE OF SALARY. THE FOLLOWING AMOUNTS REPRESENT THE AMOUNT PAID UNDER THE DEFERRAL PLAN IN 2024: MARC GORELICK - $2,037,326 ALLINA EXECUTIVE RETIREMENT BENEFIT RESTORATION PLAN (ERBRP) 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. PART I, LINE 6 ALLINA HEALTH SYSTEM DEFERRED COMPENSATION PLANS TERMS AND CONDITIONS: MANAGEMENT INCENTIVE PLAN (MIP) 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. FORM 990, PART VI, SECTION A, LINE 6 ALLINA HEALTH SYSTEM AND CHILDREN'S HEALTH CARE ARE EACH VOTING MEMBERS OF MBP FACILITY, LLC. MBP FACILITY,LLC IS THE SUPPORTING ORGANIZATION AND ALLINA HEALTH SYSTEM AND CHILDREN'S HEALTH CARE ARE THE SUPPORTED ORGANIZATIONS. SEE SCHEDULE A AND SCHEDULE R FOR FURTHER DETAILS. FORM 990, PART VI, SECTION A, LINE 7A MBP FACILITY, LLC'S RESPECTIVE MEMBER ORGANIZATIONS HELD CERTAIN RESERVE POWERS OVER MBP FACILITY, LLC. THE RESERVE POWERS ARE FULLY DESCRIBED IN MBP FACILITY, LLC'S GOVERNING DOCUMENTS AND INCLUDE SUCH POWERS AS ELECTION AND APPROVAL OF DIRECTORS, APPROVAL OF AMENDMENTS TO ARTICLES OF INCORPORATION OR BYLAWS, APPROVAL OF STRATEGIC PLANS AND CAPITAL AND OPERATING BUDGETS, APPROVAL OF PLANS OF MERGER OR CONSOLIDATION, APPROVAL OF DEBT OR EXPENDITURES, AND VARIOUS OTHER RESERVED POWERS AS DESCRIBED THEREIN. FORM 990, PART VI, SECTION A, LINE 7B SEE RESPONSE TO FORM 990, PART VI, SECTION A, LINE 7A FORM 990, PART VI, SECTION B, LINE 11B THE MBP FACILITY, LLC FORM 990 WAS PREPARED BY THE TAX SERVICES FUNCTION OF ALLINA HEALTH SYSTEM. THE FORM 990 FILING WAS SUBJECTED TO A RIGOROUS REVIEW PROCESS BY ALLINA'S TAX MANAGER AND TAX DIRECTOR. 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 THE MBP FACILITY, LLC BOARD OF GOVERNORS. THE MBP FACILITY, LLC BOARD OF GOVERNORS VOTED ON AND APPROVED A RESOLUTION APPROVING THE FORM 990. THE BOARD OF GOVERNORS ALSO DIRECTED OFFICERS TO FILE THE FORM 990 WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALSO FOR LINES 12A, 12B, 13 AND 14: MPB FACILITY, LLC FOLLOWS THE POLICIES AND PROCEDURES OF ITS TWO MEMBER SUPPORTED ORGANIZATIONS ALLINA HEALTH SYSTEM AND CHILDREN'S HEALTH CARE INCLUDING THEIR RESPECTIVE CONFLICTS OF INTEREST, WHISTLEBLOWER, DOCUMENT RETENTION AND DESTRUCTION POLICIES AND PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 MBP FACILITY, LLC 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 MBP FACILITY, LLC. FORM 990, PART VI, SECTION C, LINE 19 MBP FACILITY, LLC MAKES ITS FORM 990, FORM 1023, GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. TO ARRANGE AN INSPECTION OR RECEIVE A COPY, PLEASE CONTACT THE FOLLOWING: MBP FACILITY, LLC TAX SERVICES MR 10890 P.O. BOX 43 MINNEAPOLIS, MN 55440-0043 TELEPHONE: 612-262-0660 FORM 990 PART XII LINE 2C THIS PROCESS REMAINS UNCHANGED FROM THE PRIOR YEAR. ALLINA HEALTH SYSTEM 2925 CHICAGO AVENUE MINNEAPOLIS MN 554071321 363261413 HEALTH CARE SERVICES MN 501(C)(3) LINE 3 0 CHILDREN'S HEALTH CARE 2525 CHICAGO AVENUE MINNEAPOLIS MN 55404 411754276 HEALTH CARE SERVICES MN 501(C)(3) LINE 3 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 1