2026-05-14T13:29:46-05:00 2025-06-30 WithumSmithBrown PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 19103 990 2024-07-01 240795497 VNA OF ST LUKE'S - HOME HEALTHHOSPICE INC % SCOTT R WOLFE VNAO 4845264000 1110 ST LUKES WAY ALLENTOWN PA 18109 SCOTT R WOLFE SVP FINANCE & CFO 4845264000 2026-05-15 true true Scott J Mariani P00642486 2155462140 2024 2025-03-06 01:10:19Z SCOTT R WOLFE 1110 ST LUKES WAY ALLENTOWN PA 18109 40368948 false X WWW.SLHN.ORG X 1931 PA TO PROVIDE COMPASSIONATE, EXCELLENT QUALITY, COST EFFECTIVE HOME HEALTHCARE, HOSPICE SERVICES AND HOME BASED PARENT/CHILD PROGRAMS. 8 7 390 44 0 0 2532990 2402968 36455788 37412292 458148 549032 0 0 39446926 40364292 0 0 0 0 36221131 38086343 0 0 0 5390704 5702004 41611835 43788347 -2164909 -3424055 19926954 24314392 4956055 11965917 14970899 12348475 X TO PROVIDE COMPASSIONATE, EXCELLENT QUALITY, COST EFFECTIVE HOME HEALTH CARE, HOSPICE SERVICES AND HOME-BASED PARENT/CHILD PROGRAMS. OUR DEDICATED HOME HEALTH STAFF ENCOURAGES AND TEACHES PATIENTS TO BECOME INDEPENDENT AND IN CONTROL OF THEIR HEALTH AND THEIR LIVES. OUR TEAM OF HOSPICE PROFESSIONALS ARE DEDICATED TO MEETING THE PHYSICAL, EMOTIONAL AND SPIRITUAL NEEDS OF THE PATIENT AND THEIR FAMILY. THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. ST. LUKE'S HEALTH NETWORK, INC. IS THE TAX-EXEMPT PARENT ENTITY OF THE NETWORK. THE NETWORK'S MISSION IS TO CARE FOR THE SICK AND INJURED REGARDLESS OF THEIR ABILITY TO PAY, IMPROVE OUR COMMUNITIES' OVERALL HEALTH, AND EDUCATE OUR HEALTH CARE PROFESSIONALS. PLEASE REFER TO SCHEDULE O FOR THE ORGANIZATION'S COMMUNITY BENEFIT STATEMENT. false false 40933225 0 37412292 EXPENSES INCURRED IN PROVIDING MEDICALLY NECESSARY HOME HEALTH, HOSPICE AND COMMUNITY HEALTH SERVICES TO ALL INDIVIDUALS IN A NON-DISCRIMINATORY MANNER REGARDLESS OF RACE, COLOR, CREED, SEX, NATIONAL ORIGIN OR ABILITY TO PAY. FOR ADDITIONAL INFORMATION, PLEASE REFER TO SCHEDULE O FOR THE ORGANIZATIONS COMMUNITY BENEFIT STATEMENT. 40933225 true true false false false false false false false true true false true false true 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 true false false false true X 0 0 390 true false false false false false false false false false false false false X 8 7 false true false false true true true true true false false true true true true true true true true false PA X SCOTT R WOLFE 4845264000 1110 ST LUKES WAY ALLENTOWN PA 18109 X Lisa A Giovanni MSN RN President VNA 55.0 0.0 X 442117 0 47652 Jared King VP/TREASURER - Trustee 55.0 0.0 X X 0 436616 21683 Marlee Wilson VP Patient Care - Home Health 55.0 0.0 X 155130 51635 37222 Diane Hummel-Spruill VP Patient Care - Hospice 55.0 0.0 X 188104 0 25472 Cynthia A Heck RN VNA Registered Nurse 55.0 0.0 X 177217 0 25599 Lisa B Harewood Diagnosis Specialist 55.0 0.0 X 166624 0 28467 Nicole M Miller Manager Patient Care 55.0 0.0 X 148085 0 27081 Ann Haggerty Raines Chairman - Trustee 1.0 0.0 X X 0 0 0 Adrienne McNeil Vice Chair - Trustee 1.0 0.0 X X 0 0 0 Wenty Whiteash Secretary - Trustee 1.0 0.0 X X 0 0 0 John Dodds Trustee 1.0 0.0 X 0 0 0 Rita Jones Trustee 1.0 0.0 X 0 0 0 Jane Pearson Trustee 1.0 0.0 X 0 0 0 Judy Wlostowski Trustee 1.0 0.0 X 0 0 0 James M Connell Jr Chairman-Trst (Term 9/26/24) 1.0 0.0 X 0 0 0 Scott R Wolfe SVP Finance & CFO 55.0 0.0 X 0 0 0 1277277 488251 213176 82 false true false 0 4404 2001610 396954 2402968 NET PATIENT SERVICE REVENUE 621610 37190769 37190769 OTHER HEALTHCARE RELATED REVENUE 621610 221523 221523 37412292 227880 227880 0 0 0 0 0 321152 321152 321152 321152 4656 4404 4656 0 0 0 0 0 0 0 40364292 37412292 549032 0 0 0 0 489769 457836 31933 0 27779861 25968614 1811247 1294294 1209906 84388 6513416 6088741 424675 2009003 1878016 130987 0 0 0 0 0 0 25327 23675 1652 382 357 25 289150 270291 18859 867 810 57 0 380212 355414 24798 904628 845627 59001 0 48111 44973 3138 0 0 68100 63658 4442 218370 204128 14242 MEDICAL SUPPLIES 2119562 1981322 138240 PURCHASED SERVICES 643150 601203 41947 SYSTEM SERVICES 640889 599089 41800 DUES, LICENSE & SUBSCRIPTIONS 176235 164741 11494 187021 174824 12197 43788347 40933225 2855122 0 6030 0 0 0 307456 111550 8389731 11315524 0 0 0 0 0 0 0 0 85014 82423 7196886 6513992 644442 682894 0 0 0 0 10035290 11383593 0 0 458991 738408 19926954 24314392 3329104 3620178 0 0 56807 53534 0 0 0 0 0 0 0 0 0 0 1570144 8292205 4956055 11965917 X 4635840 859144 10335059 11489331 14970899 12348475 19926954 24314392 X -3424055 634931 166700 X X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10335059 522809 1139744 508281 11489331 9405648 457364 1049798 577751 10335059 8020780 1097133 729969 442234 9405648 10837880 674065 -1100237 2390928 8020780 8896214 1008507 1585473 652314 10837880 1.00000 false false 459506 459506 2751446 2613617 137829 3984379 3900375 84004 1555 1555 682894 MUTUAL FUNDS 11383593 F 11383593 0 OTHER LIABILITIES 939279 CHARITABLE GIFT ANNUITIES 5812 DUE TO AFFILIATES 7347114 8292205 SCHEDULE D, PART V; QUESTION 4 THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. ST. LUKE'S HEALTH NETWORK, INC. IS THE TAX-EXEMPT PARENT ENTITY OF THE NETWORK. AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE NETWORK AND ITS CONTROLLED AFFILIATES FOR THE YEARS ENDED JUNE 30, 2025 AND JUNE 30, 2024; RESPECTIVELY AND ISSUED A CONSOLIDATED FINANCIAL STATEMENT. THE FOLLOWING FOOTNOTE IS INCLUDED IN THE NETWORK'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS THAT ADDRESSES THE NETWORK'S ENDOWMENT FUNDS: THE NETWORK'S INDIVIDUAL DONOR RESTRICTED ENDOWMENT FUNDS AND SPECIFIC PURPOSE FUNDS TOTAL $83,928,379 AND $76,530,881 AS OF JUNE 30, 2025 AND 2024, RESPECTIVELY. INDIVIDUAL DONOR RESTRICTED ENDOWMENT FUNDS ARE HELD FOR A VARIETY OF PURPOSES. THE NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OF DONOR-IMPOSED RESTRICTIONS. RETURN OBJECTIVES AND RISK PARAMETERS THE NETWORK HAS ADOPTED ENDOWMENT INVESTMENT AND SPENDING POLICIES THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF ENDOWMENT ASSETS. UNDER THIS POLICY, THE RETURN OBJECTIVE FOR THE ENDOWMENT ASSETS, MEASURED OVER A FULL MARKET CYCLE, SHALL BE TO MAXIMIZE THE RETURN AGAINST A BLENDED INDEX, BASED ON THE ENDOWMENT'S TARGET ALLOCATION APPLIED TO THE APPROPRIATE INDIVIDUAL BENCHMARKS. THE NETWORK EXPECTS ITS ENDOWMENT FUNDS OVER TIME, TO PROVIDE AN AVERAGE RATE OF RETURN APPROXIMATING THE S&P 500 STOCK INDEX (DOMESTIC PORTION), MSCI EAFE INDEX (INTERNATIONAL PORTION) AND LEHMAN BROTHERS INTERMEDIATE GOVERNMENT/CORPORATE INDEX (BOND PORTION). ACTUAL RETURNS IN ANY GIVEN YEAR MAY VARY FROM THE INDEX RETURN AMOUNTS. STRATEGIES EMPLOYED FOR ACHIEVING INVESTMENT OBJECTIVES TO ACHIEVE ITS LONG-TERM RATE OF RETURN OBJECTIVES, THE NETWORK RELIES ON A TOTAL RETURN STRATEGY IN WHICH INVESTMENT RETURNS ARE ACHIEVED THROUGH BOTH CAPITAL APPRECIATION (REALIZED AND UNREALIZED GAINS) AND CURRENT YIELD (INTEREST AND DIVIDENDS). THE NETWORK TARGETS A DIVERSIFIED ASSET ALLOCATION THAT PLACES GREATER EMPHASIS ON EQUITY-BASED INVESTMENTS TO ACHIEVE ITS LONG-TERM OBJECTIVES WITHIN PRUDENT RISK CONSTRAINTS. ENDOWMENT SPENDING ALLOCATION AND RELATIONSHIP OF SPENDING POLICY TO INVESTMENT OBJECTIVES THE BOARD OF TRUSTEES OF THE NETWORK DETERMINES THE METHOD TO BE USED TO APPROPRIATE ENDOWMENT FUNDS FOR EXPENDITURE. CALCULATIONS ARE PERFORMED FOR INDIVIDUAL ENDOWMENT FUNDS AT A RATE OF 4.5% OF A THREE-YEAR MOVING AVERAGE MARKET VALUE WITH A MINIMUM INCREASE OF 0% AND A MAXIMUM INCREASE OF 10% PER YEAR OVER THE PREVIOUS YEAR'S SPENDING AMOUNT. THE TOTAL IS REDUCED BY THE INCOME DISTRIBUTED FROM THE ENDOWMENT FUND IN ACCORDANCE WITH THE PREFERENCES/RESTRICTIONS MADE BY THE DONORS. THE CORRESPONDING CALCULATED SPENDING ALLOCATIONS ARE DISTRIBUTED ANNUALLY BY JUNE 30. IN ESTABLISHING THIS POLICY, THE BOARD CONSIDERED THE EXPECTED LONG-TERM RATE OF RETURN ON ITS ENDOWMENT. ACCORDINGLY, OVER THE LONG TERM, THE NETWORK EXPECTS THE CURRENT SPENDING POLICY TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 8% PERCENT ANNUALLY, CONSISTENT WITH ITS INTENTION TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS. TO ALLOW ITS ENDOWMENT TO GROW AT AN AVERAGE OF 8% PERCENT ANNUALLY, CONSISTENT WITH ITS INTENTION TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT ASSETS AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS. ENDOWMENT ASSETS AS WELL AS TO PROVIDE ADDITIONAL REAL GROWTH THROUGH NEW GIFTS. X X X X X false true false false false true true true false Lisa A Giovanni MSN RN President VNA 329887 0 110940 0 1290 0 30969 0 16683 0 489769 0 0 0 Jared King VP/TREASURER - Trustee 0 330646 0 105670 0 300 0 20744 0 939 0 458299 0 0 Marlee Wilson VP Patient Care - Home Health 109485 50837 45194 700 451 98 14697 0 15791 6734 185618 58369 0 0 Diane Hummel-Spruill VP Patient Care - Hospice 156588 0 30262 0 1254 0 13164 0 12308 0 213576 0 0 0 Cynthia A Heck RN VNA Registered Nurse 174907 0 1400 0 910 0 12471 0 13128 0 202816 0 0 0 Lisa B Harewood Diagnosis Specialist 164983 0 1400 0 241 0 11908 0 16559 0 195091 0 0 0 Nicole M Miller Manager Patient Care 138165 0 9847 0 73 0 6067 0 21014 0 175166 0 0 0 CORE FORM, PART VII AND SCHEDULE J TAXABLE COMPENSATION REPORTED HEREIN IS DERIVED FROM 2024 FORMS W-2. SCHEDULE J, PART I; QUESTION 3 COMPENSATION REVIEW ------------------- EXECUTIVE COMPENSATION FOR THE HEALTH NETWORK CONSISTS OF FIXED SALARY, AT-RISK COMPENSATION AND OTHER DEFERRED COMPENSATION ARRANGEMENTS. TOTAL COMPENSATION FOR NETWORK EXECUTIVES IS APPROVED ANNUALLY BY THE NETWORK'S BOARD OF TRUSTEES. THE RECOMMENDED COMPENSATION IS ESTABLISHED THROUGH A MULTI-FACETED APPROACH INCLUDING USE OF AN INDEPENDENT CONSULTANT ENGAGED ON AN ONGOING BASIS BY THE BOARD OF TRUSTEES AND WHO WORKS DIRECTLY WITH THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. ALSO INCLUDED IS THE REVIEW OF FORMS 990 AND COMPENSATION SURVEYS OF OTHER COMPARABLE HEALTHCARE ORGANIZATIONS. BONUS/INCENTIVE --------------- THE AT-RISK COMPENSATION IS APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD AND IS BASED ON SEVERAL QUALITATIVE AND QUANTITATIVE COMPONENTS, INCLUDING JOINT COMMISSION, PENNSYLVANIA DEPARTMENT OF HEALTH AND PENNSYLVANIA TRAUMA SYSTEMS FOUNDATION ACCREDITATIONS, EVIDENCE-BASED HOSPITAL PROCESS OF CARE MEASURES, OUTCOME MEASURES, SUCH AS PATIENT SATISFACTION, MORTALITY RATE, AND LENGTH OF STAY; EFFICIENCY MEASURES AS DEMONSTRATED BY COST-PER-ADJUSTED DISCHARGE AND NET INCOME. OTHER REPORTABLE COMPENSATION ----------------------------- OTHER BENEFITS INCLUDE DEFERRED COMPENSATION BENEFITS THAT HAD ACCUMULATED OVER YEARS OF SERVICE AND WAS REPORTED AND DISTRIBUTED IN ACCORDANCE WITH VESTING REQUIREMENTS AND INTERNAL REVENUE SERVICE RULES AND REGULATIONS. DEFERRED COMPENSATION --------------------- DEFERRED COMPENSATION REPRESENTS RETIREMENT BENEFITS EARNED DURING THE REPORTING PERIOD, NOT RECOGNIZED AS COMPENSATION ON THE EMPLOYEE'S 2024 FORM W-2. NONTAXABLE BENEFITS ------------------- NONTAXABLE BENEFITS REPRESENTS HEALTH AND WELFARE BENEFITS RECEIVED DURING THE REPORTING PERIOD, NOT RECOGNIZED AS COMPENSATION ON THE EMPLOYEE'S 2024 FORM W-2. COMPENSATION REPORTED ON PRIOR 990 ---------------------------------- TOTAL COMPENSATION REPORTED ON PRIOR FORMS 990 REPRESENTS RECOGNITION OF DEFERRED COMPENSATION BENEFITS THAT HAD ACCUMULATED OVER YEARS OF SERVICE AND WAS REPORTED AND DISTRIBUTED IN ACCORDANCE WITH VESTING REQUIREMENTS AND INTERNAL REVENUE SERVICE RULES AND REGULATIONS. THESE AMOUNTS WERE PREVIOUSLY REPORTED IN SCHEDULE J, COLUMN C - RETIREMENT AND OTHER DEFERRED COMPENSATION. PREVIOUSLY REPORTED IN SCHEDULE J, COLUMN C - RETIREMENT AND OTHER DEFERRED COMPENSATION. SCHEDULE J, PART I; QUESTION 4B THE DEFERRED COMPENSATION AMOUNTS REFLECTED IN SCHEDULE J, PART II, COLUMN C FOR THE FOLLOWING INDIVIDUALS INCLUDES UNVESTED BENEFITS IN A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN ("SERP") WHICH IS SUBJECT TO A SUBSTANTIAL RISK OF COMPLETE FORFEITURE. ACCORDINGLY, These INDIVIDUALS MAY NEVER ACTUALLY RECEIVE THIS UNVESTED BENEFIT AMOUNT. THE AMOUNT OUTLINED HEREIN WAS NOT INCLUDED IN EACH INDIVIDUAL'S 2024 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES: Lisa A. Giovanni, MSN, RN, $6,819 and Jared King, $1,769. SCHEDULE J, PART I; QUESTIONS 6A AND 6B THE EXECUTIVE COMPENSATION PACKAGE FOR THE HEALTH NETWORK CONSISTS OF BOTH A FIXED SALARY AND ADDITIONAL AT-RISK COMPENSATION THAT IS BASED ON SEVERAL QUALITATIVE AND QUANTITATIVE COMPONENTS. THE COMPONENTS OF THE AT-RISK COMPENSATION PLAN INCLUDES JCAHO, DEPARTMENT OF HEALTH AND TRAUMA CENTER ACCREDITATIONS, EVIDENCE BASED HOSPITAL PROCESS OF CARE MEASURES, OUTCOME MEASURES SUCH AS PATIENT SATISFACTION, MORTALITY RATE, LENGTH OF STAY, EFFICIENCY MEASURES AS DEMONSTRATED BY COST PER ADJUSTED DISCHARGE AND FINALLY NET INCOME. SCHEDULE J, PART I; QUESTION 7 CERTAIN INDIVIDUALS INCLUDED IN SCHEDULE J, PART II RECEIVED AT-RISK COMPENSATION DURING CALENDAR YEAR 2024 WHICH WAS INCLUDED IN SCHEDULE J, PART II, COLUMN B(II) HEREIN AND IN THE INDIVIDUAL'S 2024 FORM W-2, BOX 5, AS TAXABLE MEDICARE WAGES. PLEASE REFER TO THIS SECTION OF THE FORM 990, SCHEDULE J FOR THIS INFORMATION BY PERSON BY AMOUNT. CORE FORM, PART III, STATEMENT OF PROGRAM SERVICE ACCOMPLISHMENTS The Visiting Nurse Association (VNA) of St. Luke's is a member of the fully integrated St. Luke's University Health Network (SLUHN). The VNA, established in 1919, has been a member of the network since 1993. The VNA annually provides free community outreach services and programs, and in fiscal year 2025, those services and programs reached 5,973 people. St. Luke's Home Health ====================== St. Luke's Home Health provides intermittent skilled nursing, physical, occupational and speech therapies and medical social work and home health aide services to homebound patients. The care is medically directed, physician ordered and delivered to patients in their homes. Services are provided under a plan of treatment established and approved by a physician. During FY 25, approximately 65% of all patients admitted to home health services were referred to home health by a SLUHN network hospital. In FY 25, the VNA's unduplicated census totaled 5,659 patients in its home health program. Home health accepts Medicare, Medicaid and other third-party payers. Patients without insurance may qualify for services on a sliding scale under the St. Luke's University Health Network charity care policy. St. Luke's Hospice ================== Hospice services are provided to patients in their private residence, the home of a relative, a nursing facility or wherever the patient calls home. Hospice general in-patient (GIP) services are available at the hospices freestanding GIP facility, located on Black River Road in Bethlehem, Pennsylvania. St. Luke's Hospice provides patients and their families with compassionate end-of-life care. Physical, as well as emotional and spiritual needs, are addressed by the hospice team. Respite for caregivers is also available. Services are provided by an interdisciplinary team, including a medical director, registered nurses, therapists, hospice aides, medical social workers, volunteers, chaplains and the patient's own physician. In FY 25, the hospice program provided end-of-life care to 2,148 patients in their home or in a skilled nursing facility; they also provided care to 410 patients at the hospice house where costs exceeded financial reimbursement levels by more than $2.4 M (excluding charitable contributions and earnings from endowment). St. Luke's Nurse-Family Partnership =================================== St. Luke's Nurse-Family Partnership (NFP) is an evidence-based, nurse home visiting program to improve the health, wellbeing and economic self-sufficiency of low-income, first-time parents and their children. Care is provided in this voluntary prevention program by specially trained registered nurses beginning early in the mother's pregnancy and continuing until her child's second birthday. The nurse-family partnership served 435 families residing in the Lehigh Valley (encompassing the cities of Allentown, Bethlehem and Easton and the surrounding rural areas) during FY 25. Visiting Nurse Advocate for the County (VNAC) ============================================= The visiting nurse advocate for the county provides child health monitoring and child advocacy services to children living in troubled homes in Northampton and Lehigh counties, in southeastern Pennsylvania. In FY 25, services were provided to 84 families. Volunteers ========== There were 48 volunteers during FY 25. Volunteer hours for FY 25 totaled 3,580 hours of support to the VNA's programs. CORE FORM, PART V; QUESTION 1A & CORE FORM, PART VII; SECTION B THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. THE ORGANIZATION'S FORM 990 REFLECTS NO TOP FIVE INDEPENDENT CONTRACTORS FOR SERVICES AND REPORTS THAT NO FORMS 1099 WERE FILED WITH THE INTERNAL REVENUE SERVICE ("IRS"). ST. LUKE'S HOSPITAL OF BETHLEHEM, PENNSYLVANIA, A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION PAYS ALL OUTSTANDING ACCOUNTS PAYABLE INVOICES ON BEHALF OF THIS ORGANIZATION. IN CONJUNCTION WITH THIS SERVICE, ST. LUKE'S HOSPITAL OF BETHLEHEM, PENNSYLVANIA ALSO PREPARES AND ISSUES FORMS 1099 TO THESE VENDORS RECEIVING PAYMENTS WHERE APPLICABLE AND FILES THESE FORMS 1099 WITH THE IRS. ST. LUKE'S HOSPITAL OF BETHLEHEM, PENNSYLVANIA ALLOCATES THESE PAYMENTS TO THE ORGANIZATION VIA AN INTERCOMPANY ACCOUNT. CORE FORM, PART V; QUESTION 15 SCOTT R. WOLFE is THE SENIOR VICE PRESIDENT OF FINANCE CHIEF FINANCIAL OFFICER of St. Luke's University Health Network ("Network"). Mr. WOLFE receives a Federal Form W-2 from St. Luke's Hospital of Bethlehem Pennsylvania; a related Internal Revenue Code Section 501(c)(3) tax-exempt organization. However, his common law employer/employee relationship is with St. Luke's Health Network, Inc. Accordingly, St. Luke's Health Network, Inc. (EIN: 23-2384282) filed a 2024 federal form 4720 which included remittance of excise tax related to his compensation in excess of $1m. CORE FORM, PART VI, SECTION A; QUESTION 3 THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. ST. LUKE'S HEALTH NETWORK, INC. SERVES AS THE PARENT ORGANIZATION OF THE NETWORK. ST. LUKE'S HEALTH NETWORK, INC. AND ST. LUKE'S HOSPITAL OF BETHLEHEM, PENNSYLVANIA; BOTH RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATIONS WITHIN THE NETWORK, PROVIDE VARIOUS CORPORATE RELATED SERVICES AND/OR PROVIDE CLINICAL AND SUPPORT PERSONNEL TO VARIOUS NETWORK ENTITIES; INCLUDING THIS ORGANIZATION. THE SERVICES MAY INCLUDE, BUT ARE NOT LIMITED TO, EXECUTIVE, LEGAL AND RISK MANAGEMENT, COMPLIANCE AND GOVERNANCE, HUMAN RESOURCES AND FINANCE (ACCOUNTING, PAYROLL, ACCOUNTS PAYABLE) AS WELL AS CLINICAL AND SUPPORT PERSONNEL. THE COSTS ASSOCIATED WITH THESE SERVICES ARE PAID FOR BY ST. LUKE'S HOSPITAL OF BETHLEHEM, PENNSYLVANIA; A RELATED INTERNAL REVENUE CODE SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION. ST. LUKE'S HOSPITAL OF BETHLEHEM, PENNSYLVANIA ALLOCATES A PORTION OF THE COSTS FOR THESE CORPORATE SERVICES TO VARIOUS NETWORK ENTITIES SUBJECT TO APPROVAL BY ST. LUKE'S HEALTH NETWORK. IN ADDITION, THE ST. LUKE'S HEALTH NETWORK, INC. SENIOR MANAGEMENT PERSONNEL REPORTED ON THEIR RESPECTIVE PARENT FORM 990 ARE ISSUED FORMS W-2 FROM ST. LUKE'S HOSPITAL OF BETHLEHEM, PENNSYLVANIA. CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 ST. LUKE'S HEALTH NETWORK, INC. IS THE SOLE MEMBER OF THIS ORGANIZATION. ST. LUKE'S HEALTH NETWORK, INC. HAS THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES AND HAS CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. ST. LUKE'S HEALTH NETWORK, INC. IS THE TAX-EXEMPT PARENT ENTITY OF THE NETWORK. THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY (ITS BOARD OF TRUSTEES) PRIOR TO THE FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). IN ADDITION, THE ST. LUKE'S UNIVERSITY HEALTH NETWORK FINANCE COMMITTEE WAS UPDATED AS TO THIS ORGANIZATION'S CURRENT YEAR FORM 990 PRIOR TO FILING. ST. LUKE'S HEALTH NETWORK, INC. BOARD OF TRUSTEES HAS DELEGATED TO THE FINANCE COMMITTEE THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION AND FILING PROCESS FOR THE TAX-EXEMPT AFFILIATES OF THE NETWORK. AS PART OF THE ORGANIZATION'S FEDERAL FORM 990 TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CERTIFIED PUBLIC ACCOUNTING ("CPA") FIRM WITH EXPERIENCE AND EXPERTISE IN BOTH HEALTHCARE AND NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE NETWORK'S FINANCE PERSONNEL, INCLUDING ITS SENIOR VICE PRESIDENT OF FINANCE, VICE PRESIDENT OF FINANCE, DIRECTOR OF ACCOUNTING AND VARIOUS OTHER NETWORK INDIVIDUALS ("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE NETWORK'S INTERNAL WORKING GROUP FOR THEIR REVIEW. THE NETWORK'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE NETWORK'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PRESENTATION OF THE FEDERAL FORM 990 TO THE MEMBERS OF THE ST. LUKE'S HEALTH NETWORK, INC. FINANCE COMMITTEE. THEREAFTER, THE FINAL FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING WITH THE IRS. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. ST. LUKE'S HEALTH NETWORK, INC. IS THE TAX-EXEMPT PARENT ENTITY OF THE NETWORK. THE NETWORK HAS A WRITTEN CONFLICT OF INTEREST POLICY AND REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THAT POLICY. THE POLICY REQUIRES THAT A CONFLICT-OF-INTEREST DISCLOSURE FORM CONSISTENT WITH BEST GOVERNANCE PRACTICES AND INTERNAL REVENUE SERVICE GUIDELINES BE CIRCULATED TO OFFICERS, TRUSTEES, BOARD COMMITTEE MEMBERS AND SENIOR MANAGEMENT ANNUALLY. THE NETWORK'S COMPLIANCE DEPARTMENT, INCLUDING ITS CORPORATE COMPLIANCE OFFICER AND SENIOR VICE PRESIDENT/GENERAL COUNSEL, ASSUME RESPONSIBILITY FOR THE COMPLETION OF THE CONFLICT-OF-INTEREST QUESTIONNAIRES AND ENFORCEMENT WITH THE POLICY. IF A TRUSTEE DISCLOSES AN INTEREST THAT COULD GIVE RISE TO A CONFLICT, THE TRUSTEE'S POTENTIAL CONFLICT MAY BE DISCLOSED TO THE ORGANIZATION'S GOVERNING BODY, WHICH EVALUATES THE CONFLICT AND ITS POTENTIAL IMPACT ON THE TRUSTEE'S PARTICIPATION ON THE BOARD. AFTER CONSULTATION AND DISCUSSION, THE BOARD OF TRUSTEES MAY TAKE ACTION, IF APPROPRIATE AND NECESSARY, TO ADDRESS ANY SUCH CONFLICT IN A MANNER CONSISTENT WITH THE NETWORK'S CONFLICT OF INTEREST POLICY. CORE FORM, PART VI, SECTION B; QUESTION 15 THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. ST. LUKE'S HEALTH NETWORK, INC. IS THE TAX-EXEMPT PARENT ENTITY OF THE NETWORK. COMPENSATION REVIEW EXECUTIVE COMPENSATION FOR THE NETWORK CONSISTS OF FIXED SALARY, AT-RISK COMPENSATION AND OTHER DEFERRED COMPENSATION ARRANGEMENTS. TOTAL COMPENSATION FOR NETWORK EXECUTIVES IS APPROVED ANNUALLY BY THE NETWORK'S BOARD OF TRUSTEES. THE RECOMMENDED COMPENSATION IS ESTABLISHED THROUGH A MULTI-FACETED APPROACH INCLUDING USE OF AN INDEPENDENT CONSULTANT ENGAGED ON AN ONGOING BASIS BY THE BOARD OF TRUSTEES AND WHO WORKS DIRECTLY WITH THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. ALSO INCLUDED IS THE REVIEW OF FORMS 990 AND COMPENSATION SURVEYS OF OTHER COMPARABLE HEALTHCARE ORGANIZATIONS. PLEASE REFER TO THE SCHEDULE J, PART III RESPONSE TO SCHEDULE J, PART I, QUESTION 3 FOR ADDITIONAL INFORMATION. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE COMMONWEALTH OF PENNSYLVANIA. CORE FORM, PART VII AND SCHEDULE J CORE FORM, PART VII AND SCHEDULE J REFLECT CERTAIN INDIVIDUALS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM A RELATED ORGANIZATION. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OF THIS ORGANIZATION OR A RELATED ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF TRUSTEES. CORE FORM, PART VII AND SCHEDULE J Scott R. Wolfe is the SENIOR VICE PRESIDENT OF FINANCE AND Chief Financial Officer of the Network. MR. Wolfe is included within Core Form, Part VII of this Form 990 because he served as the top financial official of the Network during the year ended June 30, 2025. Mr. Wolfe has received a federal form w-2 from St. Luke's hospital of Bethlehem Pennsylvania; a related internal revenue code section 501(c)(3) tax-exempt organization. Mr. Wolfe reportable compensation, retirement/other deferred compensation and non-taxable benefits are reported within Core Form, Part VII and Schedule J of the St. Luke's Health Network, Inc. (EIN: 23-2384282) Federal Form 990. Please refer to the St. Luke's Health Network, Inc. Federal form 990 for this information. CORE FORM, PART VII, SECTION A, COLUMN B THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. CERTAIN BOARD OF TRUSTEE MEMBERS AND OFFICERS LISTED ON CORE FORM, PART VII AND SCHEDULE J OF THIS FORM 990 MAY HOLD SIMILAR POSITIONS WITH BOTH THIS ORGANIZATION AND OTHER AFFILIATES WITHIN THE NETWORK. THE HOURS SHOWN ON THIS FORM 990 FOR BOARD MEMBERS WHO RECEIVE NO COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, REPRESENTS THE ESTIMATED HOURS DEVOTED PER WEEK FOR THIS ORGANIZATION. TO THE EXTENT THESE INDIVIDUALS SERVE AS A MEMBER OF THE BOARD OF TRUSTEES OF OTHER RELATED ORGANIZATIONS WITHIN THE NETWORK, THEIR RESPECTIVE HOURS PER WEEK PER ORGANIZATION ARE APPROXIMATELY THE SAME AS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990. THE HOURS REFLECTED ON CORE FORM, PART VII OF THIS FORM 990, FOR INDIVIDUALS WHO RECEIVE COMPENSATION FOR SERVICES RENDERED IN A NON-BOARD CAPACITY, PAID OFFICERS AND KEY EMPLOYEES, REFLECT TOTAL HOURS WORKED PER WEEK ON BEHALF OF THE NETWORK; NOT SOLELY THIS ORGANIZATION. CORE FORM, PART XI; QUESTION 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES INCLUDE: - Donor Restricted Contributions - $602,545; - Allowance for Pledges written off and actual write-offs - ($175,905); - Net Assets Released from Restrictions - Operations - ($82,367); - Endowment Spending Policy Transfer to Temporarily Restricted and Operations - ($113,165); - Pledges Received - ($125,000); - New Pledges - $105,000; - Income released and transferred to General Fund for Operations - ($228,069); AND - OTHER CHANGES - $183,661. CORE FORM, PART XII; QUESTION 2 THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. ST. LUKE'S HEALTH NETWORK, INC. IS THE TAX-EXEMPT PARENT ENTITY OF THE NETWORK. AN INDEPENDENT CPA FIRM AUDITED THE CONSOLIDATED FINANCIAL STATEMENTS OF THE TAXPAYER AND ITS CONTROLLED AFFILIATES FOR THE YEARS ENDED JUNE 30, 2025 AND JUNE 30, 2024; RESPECTIVELY, AND ISSUED A CONSOLIDATED FINANCIAL STATEMENT WITH CONSOLIDATING SCHEDULES BY ENTITY. AN UNMODIFIED OPINION WAS ISSUED EACH YEAR BY THE INDEPENDENT CPA FIRM. THE NETWORK'S FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE NETWORK'S CONSOLIDATED FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. CORE FORM, PART XII; QUESTION 3 THE ORGANIZATION IS AN AFFILIATE WITHIN ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY NETWORK. THE NETWORK'S FINANCE COMMITTEE ENGAGED AN INDEPENDENT ACCOUNTING FIRM TO PREPARE AND ISSUE A NETWORK WIDE CONSOLIDATED AUDIT UNDER THE SINGLE AUDIT ACT AND OMB CIRCULAR A-133. ST LUKE'S HEALTH NETWORK INC 1110 ST LUKES WAY ALLENTOWN PA 18109 232384282 HEALTH SVCS. PA 501(C)(3) 12A NA false ST LUKE'S HOSPITAL OF BETHLEHEM PA 1110 ST LUKES WAY ALLENTOWN PA 18109 231352213 HEALTH SVCS. PA 501(C)(3) 3 SLHN false ST LUKE'S HOSPITAL ANDERSON CAMPUS 1110 ST LUKES WAY ALLENTOWN PA 18109 454394739 HEALTH SVCS. PA 501(C)(3) 3 SLHN false ST LUKE'S HOSPITAL MONROE CAMPUS 1110 ST LUKES WAY ALLENTOWN PA 18109 465143606 HEALTH SVCS. PA 501(C)(3) 3 SLHN false ST LUKE'S QUAKERTOWN HOSPITAL 1110 ST LUKES WAY ALLENTOWN PA 18109 231352203 HEALTH SVCS. PA 501(C)(3) 3 SLHN false CARBON-SCHUYLKILL COMMUNITY HOSPITAL 1110 ST LUKES WAY ALLENTOWN PA 18109 251550350 HEALTH SVCS. PA 501(C)(3) 3 SLHN false ST LUKE'S PHYSICIAN GROUP INC 1110 ST LUKES WAY ALLENTOWN PA 18109 232380812 HEALTH SVCS. PA 501(C)(3) 12A SLHN false ST LUKE'S EMERGENCY & TRANSPORT SVCS 1110 ST LUKES WAY ALLENTOWN PA 18109 232179542 HEALTH SVCS. PA 501(C)(3) 3 SLHN false QUAKERTOWN REHABILITATION CENTER 1110 ST LUKES WAY ALLENTOWN PA 18109 232543924 INACTIVE PA 501(C)(3) 3 SLHN false HOMESTAR MEDICAL EQUIP & INFUSION SVCS 1110 ST LUKES WAY ALLENTOWN PA 18109 232418254 INACTIVE PA 501(C)(3) 9 VNA true ST LUKE'S WARREN HOSPITAL INC 1110 ST LUKES WAY ALLENTOWN PA 18109 221494454 HEALTH SVCS. NJ 501(C)(3) 3 SLHN false CMS MEDICAL CARE CORPORATION 1110 ST LUKES WAY ALLENTOWN PA 18109 232473899 HEALTH SVCS. PA 501(C)(3) 3 SLHN false SACRED HEART HEALTHCARE SYSTEM 1110 ST LUKES WAY ALLENTOWN PA 18109 232328297 INACTIVE PA 501(C)(3) 12b SLHN false ST LUKE'S AMBULATORY SERVICES INC 1100 ST LUKES WAY ALLENTOWN PA 18109 833200970 HEALTH SVCS. PA 501(C)(3) 3 SLHN false ST LUKE'S HOSPITAL - EASTON CAMPUS 1110 ST LUKES WAY ALLENTOWN PA 18109 844475996 HEALTH SVCS. PA 501(C)(3) 3 SLHN false ST LUKE'S HOSPITAL CARBON CAMPUS 1110 ST LUKES WAY ALLENTOWN PA 18109 861248931 HEALTH SVCS. PA 501(C)(3) 3 SLHN false PENN FOUNDATION INC 807 LAWN AVENUE PO BOX 32 SELLERSVILLE PA 18960 231496225 HEALTH SVCS. PA 501(C)(3) 10 SLHN false PENN GARDENS INC 807 LAWN AVENUE PO BOX 32 SELLERSVILLE PA 18960 232544031 HOUSING PA 501(C)(3) 7 SLHN false PENN VILLA CORP 807 LAWN AVENUE PO BOX 32 SELLERSVILLE PA 18960 300579613 HOUSING PA 501(C)(3) 10 SLHN false ST LUKE'S WARREN PHYSICIAN GROUP PC 1110 ST LUKES WAY ALLENTOWN PA 18109 223837316 HEALTH SVCS. NJ 501(C)(3) 12A SLWH false ST LUKE'S SCHOOL OF HEALTH SCIENCES 827 N Bishopthorpe Street Bethlehem PA 18015 993483018 INACTIVE PA 501(C)(3) 2 SLB false ST LUKE'S HEALTH NETWORK INSURANCE COMP 801 OSTRUM STREET BETHLEHEM PA 18015 752993150 FINANCIAL VEHICLE VT NA C CORP. false ST LUKE'S PHYSICIAN HOSPITAL ORG INC 801 OSTRUM STREET BETHLEHEM PA 18015 232786818 HEALTHCARE SVCS. PA NA C CORP. false HILLCREST EMERGENCY SERVICES PC 185 ROSEBERRY STREET PHILLIPSBURG NJ 08865 204429976 HEALTHCARE SVCS. NJ NA C CORP. false TWO RIVERS ENTERPRISES INC 185 ROSEBERRY STREET PHILLIPSBURG NJ 08865 521552606 REAL ESTATE NJ NA C CORP. false SACRED HEART ANCILLARY SERVICES INC 421 W CHEW STREET ALLENTOWN PA 18102 232384987 HEALTHCARE SVCS. PA NA C CORP. false HILLCREST MALL CONDO ASSOCIATION INC 801 OSTRUM STREET BETHLEHEM PA 18015 810629154 REAL ESTATE PA NA C CORP. false false false false true true false false false false false false false false true true true true true true SCHEDULE R, PART V THIS ORGANIZATION IS A MEMBER OF ST. LUKE'S UNIVERSITY HEALTH NETWORK ("NETWORK"); A TAX-EXEMPT INTEGRATED HEALTHCARE DELIVERY SYSTEM. FUNDS ARE ROUTINELY TRANSFERRED BETWEEN AFFILIATES AND BUSINESS ACTIVITIES ARE COMMON ON BEHALF OF THE SYSTEM'S AFFILIATES, INCLUDING THIS ORGANIZATION. THESE TRANSACTIONS MAY BE RECORDED ON THE REVENUE/EXPENSE AND BALANCE SHEET STATEMENTS OF THIS ORGANIZATION AND OTHER AFFILIATES. THESE ENTITIES WORK TOGETHER TO DELIVER HIGH-QUALITY COST-EFFECTIVE HEALTHCARE AND WELLNESS SERVICES TO THEIR COMMUNITIES REGARDLESS OF ABILITY TO PAY AND IN FURTHERANCE OF CHARITABLE TAX-EXEMPT PURPOSES.