2021-10-29T13:20:17-05:00 2020-12-31 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2020-01-01 411448118 ST LUKE'S FOUNDATION STLU 2182492420 1000 EAST FIRST STREET NO 102 DULUTH MN 55805 ERIC LOHN CO-PRESIDENT/CEO & CFO 2182492420 2021-10-22 1 ERIC LOHN 999009999 DARRYN MCGARVEY P00958683 6123764500 2021-10-22 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z ERIC LOHN 915 EAST 1ST STREET DULUTH MN 55805 18103361 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. 14 11 0 21 0 0 768210 1371669 0 0 638687 3565862 151165 -20147 1558062 4917384 842126 1149233 0 0 379615 395334 0 0 0 108223 109068 1329964 1653635 228098 3263749 11737398 13143432 467113 525015 11270285 12618417 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 1354789 1149233 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 2020, ST. LUKE'S FOUNDATION PROVIDED $1,149,233 IN GRANTS TO ST. LUKE'S HOSPITAL OF DULUTH AND OTHER ORGANIZATIONS. 1354789 1 1 0 0 0 0 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 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 11 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 KEVIN NOKELS PRESIDENT/CEO 2.00 38.00 X 0 661922 171953 ERIC LOHN CFO 2.00 38.00 X 0 625178 117642 NICHOLAS VAN DEELEN MD CMO 1.00 39.00 X 0 385425 112139 DR SUSAN GOLTZ DIRECTOR 1.00 39.00 X 0 261442 31215 DR PAUL SANFORD DIRECTOR 1.00 39.00 X 0 199755 33812 CATHERINE CARTER HUBER EXECUTIVE DIRECTOR/CDO 40.00 0.00 X 180865 0 6404 SCOTT LYONS CHAIR 1.00 0.00 X X 0 0 0 JC WELLES VICE CHAIR 1.00 0.00 X X 0 0 0 LIZETTE LAWIEN SECRETARY 1.00 0.00 X X 0 0 0 STEVEN DASTOOR TREASURER 1.00 0.00 X X 0 0 0 HELENA JACKSON PAST CHAIR 1.00 0.00 X X 0 0 0 JOHN CLOUTIER DIRECTOR 1.00 1.00 X 0 0 0 LINDSEY JACOBSON DIRECTOR 1.00 0.00 X 0 0 0 EDWIN KING HALL DIRECTOR 1.00 1.00 X 0 0 0 PAKOU LY DIRECTOR 1.00 0.00 X 0 0 0 DEL PREVOST DIRECTOR 1.00 0.00 X 0 0 0 RONI SALO DIRECTOR 1.00 0.00 X 0 0 0 CARMEN WENDLAND DIRECTOR 1.00 0.00 X 0 0 0 180865 2133722 473165 1 0 1 0 0 134903 1236766 358960 1371669 190245 190245 16541447 13165830 3375617 3375617 3375617 0 134903 20147 -20147 -20147 4917384 0 0 3545715 1149233 1149233 187270 93635 93635 184470 92235 92235 23594 11797 11797 8983 8983 43816 43816 7437 7437 4519 452 4067 19646 19646 422 422 1459 1459 BAD DEBT 15394 15394 MEMBERSHIP DUES 4275 4275 DONOR RECOGNITION 3117 3117 1653635 1354789 298846 0 210409 195452 121845 92663 13737 315 3501 1522 11387906 12853480 11737398 13143432 53162 19154 29730 21362 384221 484499 467113 525015 X 6619429 6815701 4650856 5802716 11270285 12618417 11737398 13143432 3263749 -1927617 12000 0 X 0 1 X 1 0 X X 1 ST LUKE'S HOSPITAL OF DULUTH 410714079 3 1 1086324 0 1 1086324 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 FOUNDATION COMPLETED THE PUBLIC SUPPORT CALCULATION IN SCHEDULE A, PART III FOR ST. LUKE'S HOSPITAL OF DULUTH FOR THE YEARS 2016-2020 AND DETERMINED THAT ST. LUKE'S HOSPITAL OF DULUTH WOULD ALSO QUALIFY AS A PUBLIC CHARITY UNDER IRC SECTION 509(A)(2). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3067874 1152505 2420227 805065 5835541 2810430 464369 206925 3067874 2906192 30000 -105613 20149 2810430 2581521 363758 39087 2906192 2123751 475001 17231 2581521 0.00000 0.08430 0.91570 0 0 0 DUE TO RELATED ORGANIZATION 484499 484499 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 CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) THAT IS EXEMPT FROM FEDERAL INCOME TAXES ON UNRELATED INCOME PURSUANT TO SECTION 501(C)(3) OF THE IRC. 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. COVID BENEFIT 134903 134903 12811 GOLF BENEFIT 4575 2761 134903 134903 4575 15572 20147 -20147 1 ST LUKE'S HOSPITAL OF DULUTH 915 E 1ST STREET DULUTH MN 55805 410714079 501(C)(3) 1086324 PURCHASED PROPERTY, HEALTH EDUCATION AND HOSPICE HAZELDEN BETTY FORD FOUNDATION PO BOX 266 CENTER CITY MN 55012 410682405 501(C)(3) 11320 SAFE DATES TRAINING PROGRAM 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 KEVIN NOKELS PRESIDENT/CEO 0 635922 0 0 0 26000 0 4275 0 167678 0 833875 0 0 ERIC LOHN CFO 0 551311 0 73057 0 810 0 6300 0 111342 0 742820 0 0 NICHOLAS VAN DEELEN MD CMO 0 380986 0 0 0 4439 0 8212 0 103927 0 497564 0 0 DR SUSAN GOLTZ DIRECTOR 0 256462 0 0 0 4980 0 6420 0 24795 0 292657 0 0 DR PAUL SANFORD DIRECTOR 0 197775 0 0 0 1980 0 8115 0 25697 0 233567 0 0 CATHERINE CARTER HUBER EXECUTIVE DIRECTOR/CDO 179575 0 0 0 1290 0 4600 0 1804 0 187269 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 2020, CONTRIBUTIONS TO THE 457(F) PLANS WERE: KEVIN NOKELS - $149,500 ERIC LOHN - $86,941 NICHOLAS VAN DEELEN, MD - $77,969 IN 2020, DISTRIBUTIONS FROM THE 457(F) PLAN WERE: ERIC LOHN - $73,057 X 101952 FAIR MARKET VALUE X 138567 FAIR MARKET VALUE X 63 24850 FAIR MARKET VALUE X AUCTION GIFTS 237 93591 FAIR MARKET VALUE 0 0 1 0 FORM 990, PART VI, SECTION A, LINE 1 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 2020 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 2019. 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 0 1 0 0 0 0 0 0 0 0 0 1 1 1 1 1 0 0 0