2025-05-15T11:43:20-05:00 2024-06-30 390758449 WIPFLI LLP 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 411448118 ST LUKE'S FOUNDATION STLU 2182492420 1000 EAST FIRST STREET 102 DULUTH MN 55805 JERRY M YANG SVP - CHIEF FINANCIAL OFFICER 2182492420 2025-05-12 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-04-29 2024 2025-03-06 01:10:19Z ASPIRUS ST LUKE'S FOUNDATION JERRY M YANG 1000 EAST FIRST STREET 102 DULUTH MN 55805 1033661 0 X 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 17 0 0 1394382 711506 0 0 379300 322155 -175299 0 1598383 1033661 776809 357739 0 0 387230 241307 0 0 0 125536 67116 1289575 666162 308808 367499 15474436 16474374 1803254 1784226 13671182 14690148 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 357739 357739 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 THE FISCAL YEAR ENDED JUNE 30TH, 2024, ST. LUKE'S FOUNDATION PROVIDED $357,759 IN GRANTS TO ST. LUKE'S HOSPITAL OF DULUTH AND OTHER ORGANIZATIONS. 357739 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 16 13 0 1 1 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MN WI X JERRY M YANG 7158472250 2200 WESTWOOD DRIVE WAUSAU WI 54401 X JC WELLES CHAIR 1.00 X X 0 0 0 CARMEN WENDLAND VICE CHAIR 1.00 X X 0 0 0 STEVEN DASTOOR TREASURER 1.00 X X 0 0 0 KERSTYN HENDRICKS SECRETARY 1.00 X X 0 0 0 SCOTT LYONS PAST CHAIR 1.00 1.00 X X 0 0 0 WENDY ALTHOEN DIRECTOR 1.00 X 0 0 0 DR WALDO AVELLO DIRECTOR 1.00 39.00 X 0 0 0 JUDY HARVEY DIRECTOR 1.00 X 0 0 0 LINDSEY JACOBSON DIRECTOR 1.00 X 0 0 0 JOHN LAWIEN DIRECTOR 1.00 X 0 0 0 PAKOU LY DIRECTOR (THRU JUNE 2024) 1.00 1.00 X 0 0 0 JON NIEMI DIRECTOR 1.00 39.00 X 0 0 0 KAREN OLSON DIRECTOR 1.00 X 0 0 0 RONI SALO DIRECTOR 1.00 X 0 0 0 CARRIE SCHERER DIRECTOR 1.00 X 0 0 0 ANDREW WEISZ DIRECTOR 1.00 X 0 0 0 MATTHEW HEYWOOD PRESIDENT & CEO ASPIRUS 2.00 50.00 X 0 0 0 JEFFREY JONES SVP-CFO (THRU 04/23) 2.00 50.00 X 0 0 0 JERRY M YANG SVP - CHIEF FINANCIAL OFFICER 2.00 50.00 X 0 0 0 ERIC LOHN CO-PRESIDENT/CEO & CFO 2.00 38.00 X 0 0 0 NICHOLAS VAN DEELEN MD CO-PRESIDENT/CEO & CMO 1.00 39.00 X 0 0 0 CATHERINE CARTER HUBER EXECUTIVE DIRECTOR/CDO 40.00 X 0 0 0 0 0 0 711506 57430 711506 148195 148195 173960 0 173960 173960 173960 1033661 0 0 322155 357739 357739 225373 225373 15934 15934 2500 2500 5124 5124 21588 21588 555 555 2073 2073 2431 2431 REPAIRS AND MAINTENANCE 20516 20516 DUES AND SUBSCRIPTIONS 10448 10448 BAD DEBT EXPENSE 1577 1577 304 304 666162 357739 308423 0 2004099 360752 139228 219960 15223 22169 4167 2917 13311719 15868576 15474436 16474374 32087 22491 24264 214006 1605600 1464000 141303 83729 1803254 1784226 X 7460530 7981943 6210652 6708205 13671182 14690148 15474436 16474374 367499 636570 14897 0 X X 0 1 X 1 1 1 X X 1 ST LUKE'S HOSPITAL OF DULUTH 410714079 3 1 351035 0 1 351035 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 JULY 1, 2020 TO JUNE 30, 2024, 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 360953 327781 255443 102296 6753883 7945341 1 1 6240652 360953 407720 255443 6753882 5165858 619290 813386 357882 6240652 6146559 474109 -909280 545530 5165858 5835541 13870 754156 457008 6146559 3067874 1152505 2420227 805065 5835541 0.00000 0.07287 0.92713 0 0 0 DUE TO RELATED ORGANIZATIONS 83729 83729 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: ASPIRUS HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN YEARS AND CONCLUDED THAT NO MATERIAL LIABILITIES EXIST FOR UNCERTAIN TAX POSITIONS AT JUNE 30, 2024. 1 ST LUKE'S HOSPITAL OF DULUTH 915 E 1ST STREET DULUTH MN 55805 410714079 501(C)(3) 351035 0 PURCHASE OF PROPERTY, HEALTH EDUCATION, HOSPICE AND MISCELLANEOUS SUPPORT 1 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 25225 FAIR MARKET VALUE X 1 7000 FAIR MARKET VALUE X 1 25105 FAIR MARKET VALUE X GIFT CARDS 4 100 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN PART I, COLUMN (B). 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 4 AS OF MARCH 1, 2024 THE PARENT ORGANIZATION OF THE SOLE MEMBER OF ST. LUKE'S FOUNDATION IS NOW ASPIRUS, INC. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE CORPORATION SHALL BE ST. LUKE'S HOSPITAL OF DULUTH. IN MARCH 2024, ASPIRUS INC DID BECOME THE PARENT MEMBER OF ST. LUKE'S HOSPITAL AND AS SUCH DID ASSUME SOME CRITICAL ROLES OVER ST. LUKE'S FOUNDATION. FORM 990, PART VI, SECTION A, LINE 7A THERE SHALL BE A MINIMUM OF TEN VOTING DIRECTORS ALLOCATED AS FOLLOWS. THERE SHALL BE TWO CLASSES OF VOTING DIRECTORS: THE COMMUNITY CLASS AND THE MEMBER CLASS. NO LESS THAN EIGHT INDEPENDENT COMMUNITY CLASS DIRECTORS AND TWO PARENT MEMBER CLASS DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B PRIOR TO ASPIRUS, INC. BECOMING THE SOLE CORPORATE MEMBER ON MARCH 1, 2024: AMENDMENTS TO THE FOUNDATION'S ARTICLES OF INCORPORATION AND BYLAWS SHALL BECOME EFFECTIVE UPON THE APPROVAL OF THE BOARD OF DIRECTORS OF THE HOSPITAL. SUBSEQUENT TO ASPIRUS, INC. BECOMING THE SOLE CORPORATE MEMBER AFTER MARCH 1, 2024: THE FOLLOWING ACTIONS MUST BE APPROVED BY THE PARENT MEMBER, ASPIRUS, INC.: 1) CHANGE OR AMEND THE ARTICLES OF INCORPORATION OR BYLAWS; 2) CHANGE THE MISSION, PURPOSE, OR SCOPE OF THE CORPORATION; 3) RATIFICATION OR REMOVAL OF DIRECTORS OR OFFICERS; 4) CHANGE THE FORMULA OR METHODOLOGY FOR DETERMINING PHYSICIAN COMPENSATION; 5) APPROVAL OF ANNUAL OPERATING AND CAPITAL EXPENDITURE BUDGETS, STRATEGIC AND LONG-RANGE PLANS. FORM 990, PART VI, SECTION B, LINE 11B THE ACCOUNTING DEPARTMENT ACCUMULATES ALL 990 INFORMATION, INCLUDING THE UBI CALCULATIONS. THESE DOCUMENTS ARE REVIEWED BY THE CFO. THE 990 IS REVIEWED BY OTHER SENIOR MANAGEMENT PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE AND IS MADE AVAILABLE TO THE BOARD OF DIRECTORS THROUGH DIRECTOR'S DESK OR OTHER MEANS OF ELECTRONIC RETRIEVAL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS AND ALL MANAGERS ARE REQUIRED TO SIGN BIANNUAL CONFLICT OF INTEREST STATEMENTS. THE ORGANIZATION'S CEO AND BOARD CHAIR REVIEW THE STATEMENTS AND HIGHLIGHT POTENTIAL CONFLICTS. THE BOARD DETERMINES ON A CASE BY CASE BASIS ANY ACTIONS REQUIRED. INDIVIDUALS ARE NOT PERMITTED TO VOTE ON ANY TRANSACTION WHERE A CONFLICT HAS BEEN DETERMINED TO EXIST. ALL CONFLICTS AND PROCEEDINGS ARE NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15A FOR THE PURPOSES OF DETERMINING COMPENSATION, ASPIRUS ST. LUKE'S FOUNDATION RELIED ON RELATED ORGANIZATIONS TO ESTABLISH THE COMPENSATION OF THE CEO, OTHER OFFICERS, AND KEY EMPLOYEES. THE RELATED ORGANIZATIONS USED THE FOLLOWING PRACTICES FOR ESTABLISHING COMPENSATION FOR SUCH INDIVIDUALS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, NOR ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, CHANGE IN ACCOUNTING PERIOD: THE FILING ORGANIZATION PREVIOUSLY FILED FOR THE CALENDAR YEAR ENDING 12/31. AFTER BEING ACQUIRED BY ASPIRUS, INC., ITS NEW PARENT ORGANIZATION, THE FILING ORGANIZATION HAS CHANGED ITS YEAR END TO 06/30. THE CURRENT FORM 990 IS FOR THE 6-MONTH PERIOD FROM 01/01/2024 - 06/30/2024. GOING FORWARD, THE ORGANIZATION WILL FILE FOR THE YEAR FROM 07/01 - 06/30. FORM 990, PART XII, LINE 2: THE FILING ORGANIZATION PREVIOUSLY FILED FOR THE CALENDAR YEAR ENDING 12/31. AFTER THE FILING ORGANIZATION'S PARENT, ST. LUKE'S HOSPITAL OF DULUTH WAS ACQUIRED BY ASPIRUS, INC., ITS NEW PARENT ORGANIZATION, THE FILING ORGANIZATION HAS CHANGED ITS YEAR END TO 06/30. THE CURRENT FORM 990 IS FOR THE 6-MONTH PERIOD FROM 01/01/2024 - 06/30/2024. GOING FORWARD, THE ORGANIZATION WILL FILE FOR THE YEAR FROM 07/01 - 06/30. THE FILING ORGANIZATION RELIED ON THEIR NEW PARENT ORGANIZATION, ASPIRUS INC., IN THE SELECTION OF THE INDEPENDENT AUDITORS. THEY WERE INCLUDED IN THE CONSOLIDATED AUDIT OF ASPIRUS, INC. ASPIRUS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391328331 HEALTHCARE WI 501(C)(3) LINE 12B, II N/A 0 ASPIRUS WAUSAU HOSPITAL INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391138241 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS EXTENDED SERVICES INC 333 PINE RIDGE BLVD WAUSAU WI 54401 390782130 NURSING HOME SERVICES WI 501(C)(3) LINE 10 ASPIRUS INC 1 ASPIRUS BUILDINGS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391406537 PROPERTY LEASING WI 501(C)(3) LINE 10 ASPIRUS INC 1 ASPIRUS MEDICAL GROUP INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391670223 MEDICAL SERVICES WI 501(C)(3) LINE 10 ASPIRUS INC 1 ASPIRUS ONTONAGON HOSPITAL INC 601 SEVENTH STREET ONTONAGON MI 49953 260806477 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS VNA HOME HEALTH INC 520 N 32ND AVENUE WAUSAU WI 54401 390808511 HOME HEALTH CARE SERVICES WI 501(C)(3) LINE 10 ASPIRUS INC 1 ASPIRUS VNA EXTENDED CARE INC 520 N 32ND AVENUE WAUSAU WI 54401 391597350 PERSONAL CARE SERVICES WI 501(C)(3) LINE 10 ASPIRUS VNA HOME HEALTH INC 1 ASPIRUS HEALTH FOUNDATION INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391256656 CHARITABLE FOUNDATION WI 501(C)(3) LINE 7 ASPIRUS INC 1 ASPIRUS IRON RIVER HOSPITAL & CLINICS INC 1400 W ICE LAKE ROAD IRON RIVER MI 49935 383236977 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS IRONWOOD HOSPITAL & CLINICS INC N 10561 GRAND VIEW LANE IRONWOOD MI 49938 382908586 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC 410 DEWEY STREET WISCONSIN RAPIDS WI 54494 390868982 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS KEWEENAW HOSPITAL 205 OSCEOLA STREET LAURIUM MI 49913 381443361 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 DIVINE SAVIOR HEALTHCARE INC 2817 NEW PINERY ROAD PORTGAGE WI 53901 390806250 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS MEDFORD HOSPITAL & CLINICS INC 135 S GIBSON STREET MEDFORD WI 54451 390964813 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS MEDFORD FOUNDATION INC 135 S GIBSON STREET MEDFORD WI 54451 391777081 CHARITABLE FOUNDATION WI 501(C)(3) LINE 7 ASPIRUS INC 1 ASPIRUS STEVENS POINT HOSPITAL & CLINICS INC 900 ILLINOIS AVENUE STEVENS POINT WI 54481 390808443 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS STEVENS POINT HOSPITAL FOUNDATION INC 900 ILLINOIS AVENUE STEVENS POINT WI 54481 391657410 CHARITABLE FOUNDATION WI 501(C)(3) LINE 12A, I ASPIRUS INC 1 ASPIRUS STANLEY HOSPITAL & CLINICS INC 1120 PINE STREET STANLEY WI 54768 390807065 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS MERRILL HOSPITAL & CLINICS INC 601 S CENTER AVENUE MERRILL WI 54452 390808503 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS MERRILL HOSPITAL FOUNDATION INC 601 S CENTER AVENUE MERRILL WI 54452 391627755 CHARITABLE FOUNDATION WI 501(C)(3) LINE 12A, I ASPIRUS INC 1 ASPIRUS RHINELANDER & TOMAHAWK HOSPITAL & CLINICS INC 2251 NORTH SHORE DRIVE RHINELANDER WI 54501 391390638 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS EAGLE RIVER HOSPITAL & CLINICS INC 201 HOSPITAL ROAD EAGLE RIVER WI 54521 390985690 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 THE HOWARD YOUNG MEDICAL CENTER INC 240 MAPLE STREET WOODRUFF WI 54568 390873606 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 HOWARD YOUNG HEALTH CARE INC 240 MAPLE STREET WOODRUFF WI 54568 391499115 HEALTHCARE WI 501(C)(3) LINE 12B, II ASPIRUS INC 1 ASPIRUS MEDICAL GROUP - NORTHERN WISCONSIN INC 2251 NORTH SHORE DRIVE RHINELANDER WI 54501 391965593 MEDICAL SERVICES WI 501(C)(3) LINE 3 ASPIRUS INC 1 ST LUKE'S HOSPITAL OF DULUTH 915 EAST 1ST STREET DULUTH MN 55805 410714079 HOSPITAL MN 501(C)(3) LINE 3 ASPIRUS INC 1 LAKE VIEW MEMORIAL HOSPITAL INC 325 11TH AVENUE TWO HARBORS MN 55616 410786046 HOSPITAL MN 501(C)(3) LINE 3 ST LUKE'S HOSPITAL OF DULUTH 1 LAKE VIEW MEMORIAL HOSPITAL FOUNDATION OF NORTHEAST MINNESOTA 325 11TH AVENUE TWO HARBORS MN 55616 411700972 CHARITABLE FOUNDATION MN 501(C)(3) LINE 12A, I LAKE VIEW MEMORIAL HOSPITAL INC 1 NORTHERN LAKES SURGERY CENTER LLC 4570 COUNTY HWY 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