2019-08-13T08:11:03-05:00 2018-09-30 861065772 Deloitte Tax LLP 250 East Fifth Street STE 1900 Cincinnati OH 45202 990 2017-10-01 810600973 St Luke's Health Foundation Ltd STLU 2087069585 190 E Bannock Boise ID 83712 Peter DiDio Vice-President, Controller 2087069585 2019-08-12 1 Rebecca Lyons P01487105 5137847100 71.79.13.120 2019-08-12 22:13:19 ED P CD71869BFC494223FABD92E93AB0669CE7B22062 AB8BD5A88D4BA927D2DA994192B6818756100B67 2017 2019-02-21 02:37:17Z Jeffrey R Cilek 190 E Bannock Boise ID 83712 12559374 0 X www.stlukesonline.org X 2002 ID Cultivate philanthropy for related organizations within the St. Luke's Health System. 7 6 0 261 0 1593 10831521 11656499 4660 3902 2207736 490196 101126 171448 13145043 12322045 4641836 3550629 0 0 0 0 0 0 481519 1865012 2082293 6506848 5632922 6638195 6689123 49027831 54142799 12610 7294 49015221 54135505 X St. Luke's Health Foundation is a not-for-profit organization established to develop philanthropic resources that support St. Luke's mission "To improve the health of people in the communities we serve." We're responsible for cultivating and encouraging charitable support and ensuring that the wishes of our donors are honored. 0 0 4631682 3550629 3902 Cultivate and Encourage PhilanthropyThe Foundation's purpose is to cultivate and encourage philanthropy to support primarily the missions of St. Luke's Regional Medical Center, Ltd., St. Luke's Magic Valley Regional Medical Center, Ltd., Mountain States Tumor Institute, Inc., and St. Luke's Nampa Medical Center, Ltd. all of which are related organizations within the St. Luke's Health System. 4631682 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 X 7 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X X Peter DiDio Vice-President Controller 2087069585 190 E Bannock St Boise ID 83712 X Mr Andy Emerson Director 2.00 0.00 X 0 0 0 Mr Bill Gilbert Chairman 2.00 0.00 X X 0 0 0 Mr Chris Roth SR VP, Chief Operating Officer 2.00 48.00 X X 0 721562 40432 Mr Dave Snelson Director 2.00 0.00 X 0 0 0 Mr Larry Ashcraft Director 2.00 0.00 X 0 0 0 Mr Randy King Director 2.00 0.00 X 0 0 0 Ms Jeanna Still Director 2.00 0.00 X 0 0 0 Mr Jeff Cilek VP External Relations 2.00 40.00 X 0 316546 34265 Ms Margaret Dougherty Managing Counsel/Secretary 2.00 40.00 X 0 167592 16778 Mr David Barton Deputy Gen Counsel/Former Sec 0.00 40.00 X 0 206865 33035 Ms Kathy Moore Former Director/Officer 0.00 54.00 X 0 705397 36740 0 2117962 161250 0 1 1 0 0 415515 2300588 8940396 11656499 Estate Tax Seminar 611430 3902 3902 3902 490196 490196 408777 415515 237329 171448 171448 12322045 3902 0 661644 3536383 3536383 14246 14246 68291 68291 76973 76973 13046 13046 38530 38530 24400 10831 13569 3600 3600 1776 1776 14045 14045 Allocated Wages 1482053 747479 291585 442989 Contract Service 159186 147912 11274 Supplies 87915 48994 38921 Acknowledgements 40671 25472 15199 71807 16253 55554 5632922 4631682 519721 481519 13284 3396972 3753449 2878 23104 45000 20925 16101990 16757121 29480991 33574916 49027831 54142799 12610 7294 12610 7294 X 35082538 38922402 13932683 15213103 49015221 54135505 49027831 54142799 X 6689123 -1008645 -560194 X 0 1 X 1 0 X 6686186 7189509 9491341 10831521 11656499 45855056 6686186 7189509 9491341 10831521 11656499 45855056 5401806 40453250 514992 969653 1037648 2207736 1733388 6463417 91232 91232 52409705 36979 0.77190 0.82020 X 16259610 238740 977044 594311 16881083 14760618 1578856 461739 541603 16259610 13789543 340781 1283432 653138 14760618 14003399 457399 -207357 463898 13789543 12926550 551815 920093 395059 14003399 0.03990 0.96010 0 0 0 Due to Related Organizations 33574916 33574916 X Part V, Line 4: The intended use of the endowment funds are as follows: Various programs administered by St. Luke's Children's Hospital Cancer research programs Various programs administered by Mountain States Tumor Institute CARES Indigent care Hospice Pastoral care Biomedical research Nursing scholarships/education opportunities Lecture series for various medical specialties Employee/volunteer service recognition programs Part X, Line 2: Footnote Disclosure-Uncertain Tax Positions Under ASC 740 (Source: Consolidated Financial Statements-St. Luke's Health System) Income Taxes: The Health System is a not-for-profit corporation and is recognized as tax-exempt pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. The Health System accounts for uncertain tax positions in accordance with ASC Topic 740. Income tax liabilities are recorded for the impact of positions taken on income tax returns, which management believes are not more likely than not to be sustained on tax audit. Management is not aware of any uncertain tax positions that should be recorded. Unrelated Business Income: The Health System is subject to federal excise tax on its unrelated business taxable income (UBTI). As of September 30, 2018, the Health System had approximately $8,701 of UBTI net operating losses from operating losses incurred from 1999 to 2018, which expire in years 2019 to 2039. The Health System does not believe that it is more likely than not they will utilize these losses prior to their expiration and as such has provided a full valuation allowance against these losses. Kid for a Night 539767 243167 296600 10500 132723 TV Golf Scramble 136185 104782 31403 8280 15713 5 148340 67566 80774 6481 63632 824292 415515 408777 25261 212068 237329 171448 1 Mountain States Tumor Institute Inc 100 E Idaho Boise ID 83712 820295026 501(c)(3) 1127268 Provide support for the overall operational and capital needs of Mountain State Tumor Institute St Lukes Nampa Medical Center Ltd 190 E Bannock Boise ID 83712 821162805 501(c)(3) 45847 Provide support for the overall operation and capital needs of St. Luke's Nampa Medical Center St Luke's Health System Ltd 190 E Bannock Boise ID 83712 562570687 501(c)(3) 180025 Provide support for the overall operation needs of St. Luke's Health System St Luke's Magic Valley Regional Medical Center Ltd 801 Pole Line Road Twin Falls ID 83301 562570686 501(c)(3) 594204 Provide support for the overall operation needs of St. Luke's Magic Valley St Luke's Regional Medical Center Ltd 190 E Bannock Boise ID 83712 820161600 501(c)(3) 1454797 0 Provide support for the overall operation and capital needs of St. Luke's Regional Medical Center 5 0 Part I, Line 2: The Foundation's purpose is to support the operational and capital needs of its related organizations within the St. Luke's Health System, which include St. Luke's Regional Medical Center, Ltd., Mountain States Tumor Institute, Inc., St. Luke's Humphreys Diabetes Center, Inc., St. Luke's Wood River Medical Center, Ltd., St. Luke's McCall, Ltd., St. Luke's Magic Valley Regional Medical Center, Ltd. and St. Luke's Nampa Medical Center, Ltd. The Foundation will notify the department heads within these organizations of the funds that are available. In order to ensure that the use of the funds are consistent with the intent of the original donor, the Foundation will communicate to the departments the procedures that must be followed to obtain the funds. 0 0 0 0 0 0 0 0 0 Mr Chris Roth SR VP, Chief Operating Officer 0 654694 0 0 0 66868 0 20484 0 19948 0 761994 0 0 Mr Jeff Cilek VP External Relations 0 266017 0 0 0 50529 0 20484 0 13781 0 350811 0 0 Ms Margaret Dougherty Managing Counsel/Secretary 0 150498 0 0 0 17094 0 7194 0 9584 0 184370 0 0 Mr David Barton Deputy Gen Counsel/Former Sec 0 205827 0 0 0 1038 0 11693 0 21342 0 239900 0 0 Ms Kathy Moore Former Director/Officer 0 634773 0 0 0 70624 0 16356 0 20384 0 742137 0 0 Part I, Line 3 Compensation for the organization's employed Officers and Executive Director is determined by St. Luke's Health System, Ltd. (System), sole member of St. Luke's Health Foundation, Ltd. (SLHF). The System board approves the compensation amount per the recommendation of its compensation committee. In determining compensation, the System board utilizes the following: Compensation Committee Independent compensation consultant Compensation survey or study Approval by the board or compensation committee The compensation set for Jeffrey R. Cilek, Executive Director of the St. Luke's Health Foundation, is established per guidelines established by St. Luke's Health System, Ltd. In establishing compensation guidelines for CEOs and executives serving within its subsidiaries, St. Luke's Health System, Ltd. utilizes any of the following methods: Compensation committee Independent consultant Approval by the board or compensation committee Form 990, Part V, Line 1 & 2 Accounts payable and payroll process are consolidated at the supporting organization level (St. Luke's Health System, Ltd). Therefore, corresponding reporting for 1099's and W-2's occurs at that level. Form 990, Part VI, Section A, line 6 St. Luke's Health System, Ltd. is the sole member of St. Luke's Health Foundation, Ltd. (Foundation). Form 990, Part VI, Section A, line 7a The Executive Director of St. Luke's Health Foundation, Ltd. (Corporation) is appointed by the President and CEO of St. Luke's Health System, Ltd. (Member). St. Luke's Health System, Ltd. is the sole member of the Corporation. Form 990, Part VI, Section A, line 7b The following actions by St. Luke's Health Foundation, Ltd. (Foundation) must be approved by its sole member, St. Luke's Health System, Ltd.: (1) Amendment or restatement of the Articles of Incorporation or the Bylaws of this Foundation. (2) Purchase, sale, lease, disposition, hypothecation, exchange, gift, pledge or encumbrance of any interest in real or personal property, provided, however, that in accordance with prudent business practices and guidelines as necessary to conduct its regular business activities, Foundation may take action for such matters approved from time-to-time by the Member. (3) Appointment and removal of the directors of this Foundation or increasing or decreasing the number of directors to serve on the Board of Directors of this Foundation. (4) Enter into any loan agreements for the purpose of borrowing money. For purposes hereof, the term "borrowing" shall include any commitment for the payment of money pursuant to any contract. (5) Any change in the formal or informal expressions of philosophy or purpose of this Foundation. (6) Merger, consolidation, reorganization or dissolution of the Foundation. (7) Sale, lease, mortgage, pledge or other disposition of all or substantially all of the assets of the Foundation. (8) Creation of a subsidiary of the Foundation or its participation in any business entity, including, without limitation, any corporation, unincorporated association, partnership, joint venture, consortium or cooperative. (9) Expend funds in excess of its approved annual aggregate operating and capital budgets. (10) Appointment of the independent auditor or corporate counsel that is different from the auditor or counsel of the member. (11) Any transaction of the Foundation in which a director or officer of the Foundation has a material financial interest. (12) Open accounts with banks, trust companies, or other depositories for handling of financial transactions related to the Foundation. Form 990, Part VI, Section B, line 11b The Form 990 (Form) is reviewed by an independent public accounting firm based on audited financial statements of the St. Luke's Health System and with the assistance of the organization's finance and accounting staff. A complete copy of the Form 990 is made available to the Board of Directors prior to filing. Form 990, Part VI, Section B, line 12c The organization annually reviews the conflict of interest policy with each board member and also with new board members. Persons covered under the policy include officers, directors, senior executives, non-director members of Board committees, and others as identified by a senior executive. At all levels the board is responsible for assessing, reviewing, and resolving any conflicts of interest that have been disclosed by a covered person, or a conflict of interest disclosed by a covered person with respect to a covered person other than himself/herself. Where a conflict exists, the affected parties must recuse themselves from participating in any discussion related to the conflict. Form 990, Part VI, Section B, line 15 Executive compensation is set by St. Luke's Board of Directors and is reviewed annually. Compensation levels are based on an independent analysis of comparable pay packages offered at similar institutions across the country, with the goal of targeting overall compensation of the executive group at the 50th percentile of those surveyed. These surveys are usually done every two years, with the most recent compensation survey completed during calendar year 2017. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are not available to the public. Form 990 is available for public inspection our website, which contains financial information. Form 990, Part VII, Section A Allocation of Compensation and Hours: The total hours worked and compensation reported for Jeff Cilek, Chris Roth, Kathy Moore and David Barton represents services rendered to the following organizations within the St. Luke's Health System: Jeff Cilek: St. Luke's Health Foundation, Ltd. St. Luke's Health System, Ltd. Chris Roth St. Luke's Health System, Ltd. St. Luke's Health Foundation, Ltd. St. Luke's Regional Medical Center, Ltd. St. Luke's Magic Valley Regional Medical Center, Ltd. St. Luke's Wood River Medical Center, Ltd. St. Luke's Clinical Coordinated Care, Ltd. Kathy Moore St. Luke's Health System,Ltd. St. Luke's Regional Medical Center,Ltd. Mountain States Tumor Institute,Inc. St. Luke's McCall,Ltd. St. Luke's Health Foundation,Ltd St. Luke's Magic Valley Regional Medical Center,Ltd. St. Luke's Wood River Medical Center,Ltd. St. Luke's Clinic Coordinated Care,Ltd. St. Luke's Nampa Medical Center, Ltd. David Barton St. Luke's Health System, Ltd. Also, it should be noted that the hours reported for the officers, key employees, and highest paid employees are based on a minimum 40 hour work week. However, due to the demands of their roles within the St. Luke's Health System, the hours worked by these individuals often exceed the minimum required 40 hours. Part VII, Section A In addition to his role as Executive Director of the St. Luke's Health Foundation, Mr. Cilek also served in the capacity as Vice-President of Government Relations for the St. Luke's Health System, and dedicates approximately 50% of his time to each role. Form 990, Part XI, line 9: Capital Contributions to St. Luke's Health System -574,440. Contributions to Individuals 14,246. Mountain States Tumor Institute Inc 190 E Bannock Boise ID 83712 820295026 Healthcare Services ID 501(c)(3) 3 St Luke's Regional Medical Center 0 St Luke's Clinic Coordinated Care Ltd 190 E Bannock Boise ID 83712 455195864 Accountable Care Organization ID 501(c)(3) 10 St Luke's Health System Ltd 0 St Luke's Health System Ltd 190 E Bannock Boise ID 83712 562570681 Supporting Organization ID 501(c)(3) 12C, III-FI N/A 0 St Luke's Magic Valley Regional Medical Center Ltd 190 E Bannock Boise ID 83712 562570686 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's McCall Ltd 190 E Bannock Boise ID 83712 273311774 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Nampa Medical Center Ltd 190 E Bannock Boise ID 83712 821162805 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Regional Medical Center Ltd 190 E Bannock Boise ID 83712 820161600 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Wood River Medical Center Ltd 190 E Bannock Boise ID 83712 841421665 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0