2017-08-15T14:43:23-05:00 2016-09-30 861065772 Deloitte Tax LLP 550 S Tryon St Suite 2500 Charlotte NC 28202 990 2015-10-01 810600973 St Luke's Health Foundation Ltd STLU 2087069585 190 E Bannock Boise ID 83712 Peter DiDio Vice-President, Controller 2087069585 2017-08-15 1 John W Sadoff Jr P00540589 7048871500 2015 2021-01-29 14:40:06Z Jeffrey R Cilek 190 E Bannock Boise ID 83712 10861748 0 X www.stlukesonline.org X 2002 ID Cultivate philanthropy for related organizations within the St. Luke's Health System. 7 6 0 311 0 0 6138847 9491341 15250 5042 824344 1037648 105328 119796 7083769 10653827 2279296 3124847 0 0 804471 1344746 0 0 454806 434096 552020 3517863 5021613 3565906 5632214 37388831 43162355 46028 15515 37342803 43146840 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 our region." We're responsible for cultivating and encouraging charitable support and ensuring that the wishes of our donors are honored. 0 0 4244062 3124847 5042 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. and Mountain States Tumor Institute, Inc., all of which are related organizations within the St. Luke's Health System. 4244062 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 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 1 1 0 0 0 0 X 7 6 1 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 Boise ID 83712 Ms Connie Cruser Board Chair 2.00 0.00 X X 0 0 0 Mr Doug Oppenheimer Director 2.00 0.00 X 0 0 0 Mr Chris Roth SR VP,Chief Operating Offi 2.00 46.00 X X 0 654179 34055 Mr Patrick Cruser Director 2.00 0.00 X 0 0 0 Mr William Gilbert Director 2.00 0.00 X 0 0 0 Mr Joel Wilson Director 2.00 0.00 X 0 0 0 Mr Rick Horner Director 2.00 0.00 X 0 0 0 Mr Jeff Cilek Executive Director 20.00 20.00 X 0 257810 33110 Ms Kathy Moore Former Director/Officer 0.00 46.00 X 0 599158 30594 Mr David Barton Former Director/Officer 0.00 40.00 X 0 177009 27700 0 1688156 125459 0 1 1 0 Thompson & Associates 112 Westwood Place Suite 250 Brentwood TN 37027 Donor estate planning 126565 1 407676 2099707 6983958 9491341 Estate Tax Seminar 611430 5042 5042 5042 1037648 1037648 327717 407676 207921 119796 119796 10653827 5042 0 1157444 3124847 3124847 141064 70532 28213 42319 1008300 506595 200682 301023 10694 5347 2139 3208 111043 55283 22304 33456 73645 36822 14729 22094 54678 54678 84931 84931 52706 52706 22354 22354 402 402 345 345 31498 31498 Contract Services 106768 106768 Supplies 71695 71695 Dues/memberships 49435 49435 Food Service 37009 37009 40199 40199 5021613 4244062 322745 454806 3602776 3308247 12989 4210 13604812 15213310 20168254 24636588 37388831 43162355 46028 15515 46028 15515 X 25213775 30926456 12129028 12220384 37342803 43146840 37388831 43162355 X 5632214 195020 -23197 X 0 1 X 1 0 X 9766379 7892180 6686186 7189509 9491341 41025595 9766379 7892180 6686186 7189509 9491341 41025595 2151390 38874205 297193 283086 514992 969653 1037648 3102572 252025 11187 91232 354444 44482611 1818029 0.87390 0.83590 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 13789543 340781 1283432 653138 14760618 14003399 457399 -207357 463898 13789543 12926550 551815 920093 395059 14003399 10418607 1393021 1401374 267334 19118 12926550 5532418 3839162 1311090 242393 21670 10418607 0.04000 0.96000 0 0 0 Due From Related Organizations 24636588 24636588 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: Explanation: Footnote Disclosure-Uncertain Tax Positions Under FIN #48 (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, 2016, the company had approximately $6,810 UBTI Net Operating Losses incurred from operating losses incurred from 1997 to 2016 which expire in years 2017 to 2037. 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 473439 266020 207419 8750 116566 TV GOLF SCRAMBLE 125599 97801 27798 7661 15919 4 136355 43855 92500 5931 53094 735393 407676 327717 22342 185579 207921 119796 ID 1 0 0 0 0.00000 0.00000 Zoe Brunelle-Director of Special Ev 190 E Bannock Boise ID 83712 0 Zoe Brunelle 0 Manage raffle license, record and report raffles, coordinate licensing requirements with St. Luke's Health System legal department. X 0 Schedule G Line 16 No portion of the gaming manager's salary was allocated based on the fact that the time spent was de minimis. 1 St Luke's Regional Medical Center Ltd 190 E Bannock Boise ID 83712 820161600 501(c)(3) 1524830 Provide support for the overall operation and capital needs of St. Luke's Regional Medical Center, Ltd. Mountain States Tumor Institute Inc 100 E Idaho Boise ID 83712 820295026 501(c)(3) 1205725 Provide support for the overall operation needs of Mountain States Tumor Institute, Inc. St Luke's Magic Valley Regional Medical Center Ltd 801 Pole Line Road Twin Falls ID 83301 562570686 501(c)(3) 234054 Provide support for the overall operational and capital needs of St. Luke's Magic Valley Regional Medical Center, Ltd. St Luke's Health System Ltd 190 E Bannock Boise ID 83712 562570681 501(c)(3) 160238 Provide support for the overall operational and capital needs of St. Luke's Health System, Ltd. 4 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. and St. Luke's Magic Valley Regional 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 1 0 0 0 0 0 0 0 Mr Chris Roth SR VP,Chief Operating Offi 0 634949 0 0 0 19230 0 16180 0 17875 0 688234 0 0 Mr Jeff Cilek Executive Director 0 225997 0 0 0 31813 0 19938 0 13172 0 290920 0 0 Ms Kathy Moore Former Director/Officer 0 553445 0 0 0 45713 0 12065 0 18529 0 629752 0 0 Mr David Barton Former Director/Officer 0 158441 0 0 0 18568 0 6768 0 20932 0 204709 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 Compensation for CEO/Executive Director: 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 VI, Section A, line 2 Connie Cruser and Patrick Cruser have a family relationship. 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 the 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, the Foundation may take action for such such matters approved from time to time by the member. (3) Election and removal of the directors of the Foundation. (4) Enter into any lease agreements for the purpose of borrowing money. (5) Any change in the formal or informal expressions of philosophy or purpose of the 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 11 The Form 990(Form)is reviewed by an independent public accounting firm based on audited financial statements 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 Boards 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 placing executives in the 50th percentile of those surveyed. These surveys are usually done every two years, with the most recent compensation survey completed during calendar year 2016. 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, which contains financial information, is available for public inspection. Form 990, Part XI, line 9: Capital contributions to St. Luke's Health System -23,197. Form 990 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 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 Regional Medical Center, Ltd. Mountain States Tumor Institute, Inc. St. Luke's McCall, Ltd. St. Luke's Clinic Coordinated Care, 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. St Luke's Health System Ltd 190 E Bannock Boise ID 83712 562570681 Supporting Organization ID 501(c)(3) 11-3 N/A 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 Mountain States Tumor Institute Inc 100 E Idaho Boise ID 83712 820295026 Healthcare Services ID 501(c)(3) 3 St Luke's Regional Medical Center 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 St Luke's Magic Valley Regional Medical Center Ltd 801 Pole Line Road Twin Falls ID 83301 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 Clinic Coordinated Care Ltd 190 E Bannock Boise ID 83712 455195864 Accountable Care Organization ID 501(c)(3) 9 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