FURP.ORG / PUBLIC DATA EXPLORER

AVERA WORKERS' COMPENSATION TRUST: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization
AVERA WORKERS' COMPENSATION TRUST (EIN 46-0407148)
Tax period
2011-07-01 to 2012-06-30
Filed
2013-05-15
IRS object ID
201321359349306972
Schema version
2011v1.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Timestamp2013-05-15T14:46:26-05:00Timestamp
Tax Period End Date2012-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN450250958EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1EIDE BAILLY LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1800 NICOLLET MALL STE 1300AddressLine1
CityMINNEAPOLISCity
StateMNState
ZIP Code554027033ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2011-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN460407148EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1AVERA WORKERS' COMPENSATION TRUSTBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlAVERNameControl
Phone6053227050Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line13900 WEST AVERA DRIVEAddressLine1
CitySIOUX FALLSCity
StateSDState
ZIP Code57078ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJOHN PORTERName
TitlePRESIDENTTitle
Phone6053227050Phone
Date Signed2013-05-13DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameKIM HUNWARDSENName
PTINP00484560PTIN
Phone6122536500Phone
Date Prepared2013-05-13DatePrepared
FieldValueIRS element (for citing)
Tax Year2011TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Terminated ReturnXTerminatedReturn
Name Of Principal Officer PersonJOHN PORTERNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line13900 WEST AVERA DRIVEAddressLine1
CitySIOUX FALLSCity
StateSDState
ZIP Code57078ZIPCode
FieldValueIRS element (for citing)
Gross Receipts5629220GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteWWW.AVERA.ORGWebSite
Type Of Organization TrustXTypeOfOrganizationTrust
Year Formation1989YearFormation
State Legal DomicileSDStateLegalDomicile
Activity Or Mission DescriptionPROVIDE AN ECONOMICAL COVERAGE OF WORKERS' COMPENSATION CLAIMS.ActivityOrMissionDescription
Nbr Voting Members Governing Body16NbrVotingMembersGoverningBody
Nbr Independent Voting Members13NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers13TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year0ContributionsGrantsPriorYear
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year3766825ProgramServiceRevenuePriorYear
Program Service Revenue CY4578875ProgramServiceRevenueCY
Investment Income Prior Year605929InvestmentIncomePriorYear
Investment Income Current Year1050345InvestmentIncomeCurrentYear
Other Revenue Prior Year0OtherRevenuePriorYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year4372754TotalRevenuePriorYear
Total Revenue Current Year5629220TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year0GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year16504SalariesEtcPriorYear
Salaries Etc Current Year10854SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year3156049OtherExpensePriorYear
Other Expenses Current Year4517342OtherExpensesCurrentYear
Total Expenses Prior Year3172553TotalExpensesPriorYear
Total Expenses Current Year4528196TotalExpensesCurrentYear
Revenues Less Expenses Prior Year1200201RevenuesLessExpensesPriorYear
Revenues Less Expenses CY1101024RevenuesLessExpensesCY
Total Assets BOY18781691TotalAssetsBOY
Total Assets EOY0TotalAssetsEOY
Total Liabilities BOY8183680TotalLiabilitiesBOY
Total Liabilities EOY0TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY10598011NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY0NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionNONEMissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change1SignificantChange
Expense4425248Expense
Revenue4578875Revenue
DescriptionTHE AVERA WORKERS' COMPENSATION TRUST ("TRUST") WAS ESTABLISHED TO PROVIDE AN ECONOMICAL COVERAGE OF WORKERS' COMPENSATION EXPOSURE TO EXEMPT ORGANIZATIONS ASSOCIATED WITH AVERA HEALTH OF SIOUX FALLS IN FURTHERANCE OF THEIR PROMOTION OF HEALTH CARE. STOP LOSS TYPE INSURANCE COVERAGE IS PURCHASED BY THE TRUST. THE PARTICIPANTS ARE REQUIRED TO CONTRIBUTE TO THE RESERVES OF THE TRUST IN ACCORDANCE WITH THE INDEPENDENT ACTUARIAL'S VALUATION. THE VALUATION IS MADE ANNUALLY TO DETERMINE THE FUNDING LEVEL NECESSARY TO PROVIDE RESERVES FOR WORKERS' COMPENSATION CLAIMS AND IS REVIEWED BY THE TRUST'S EMPLOYER'S ADVISOR.AS OF JUNE 30,2012, ALL OPERATIONS WERE TRANSFERRED TO THE PARENT ORGANIZATION, AVERA HEALTH.Description
Total Program Service Expense4425248TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip0ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote1ReportFin48Footnote
Independent Audit Financial Stmt0IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt1ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations0GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required1ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated1Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With109671NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup Witholding1ComplianceWithBackupWitholding
Number Of Employees0NumberOfEmployees
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Excess Business Holdings0ExcessBusinessHoldings
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members16NbrVotingGoverningBodyMembers
Number Independent Voting Members13NumberIndependentVotingMembers
Family Or Business Relationship1FamilyOrBusinessRelationship
Delegation Of Management Duties1DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO0CompensationProcessCEO
Compensation Process Other0CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1JIM BRECKENRIDGEBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number6053224700TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line13900 W AVERA DR SUITE 300AddressLine1
CitySIOUX FALLSCity
StateSDState
ZIP Code57108ZIPCode
FieldValueIRS element (for citing)
Info In Schedule O Part VIIXInfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationInstitutional TrusteeInstitutionalTrustee
DR HERBERT A SALOUM
CHAIR1.20XX000
SISTER KATHLEEN CROWLEY
VICE CHAIR1.00XX000
JOHN PORTER
PRES/CEO AVERA HEALTH1.00XX0114945849310
SISTER BARBARA MCTAGUE
DIRECTOR1.00X000
MARK BUCHE
DIRECTOR1.00X000
SISTER LUCILLE WELBIG
DIRECTOR1.00X000
SISTER MARY JAEGER
DIRECTOR1.00X000
DANIEL P MURPHY
DIRECTOR1.00X000
SISTER DEBRA KOLECKA
DIRECTOR1.00X000
RODNEY W FOUBERG
DIRECTOR1.00X000
KEVIN CONLIN
DIRECTOR1.00X000
DR KIM W JUNDT
DIRECTOR1.00X044747630292
DR J MICHAEL BACHARACH
DIRECTOR1.00X000
BOB SUTTON
DIRECTOR1.00X000
SISTER MARY M THOMAS
DIRECTOR1.00X000
MARK SCHLANTA
DIRECTOR1.00X000
US BANK
TRUSTEE5.001085300X
FieldValueIRS element (for citing)
Total Reportable Comp From Org10853TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs1596934TotalReportableCompFrmRltdOrgs
Total Other Compensation79602TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K1TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources

Contractor Compensation ContractorCompensation

Name Of Contractor NameOfContractor

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1AVERA HEALTHBusinessNameLine1

Address Of Contractor AddressOfContractor

Address US AddressUS

FieldValueIRS element (for citing)
Address Line13900 W AVERA DRIVEAddressLine1
CitySIOUX FALLSCity
StateSDState
ZIP Code57108ZIPCode
FieldValueIRS element (for citing)
Description Of ServicesSHARED SERVICESDescriptionOfServices
Compensation750000Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionASSESSMENTSDescription
Business Code524298BusinessCode
Total Revenue Column4578875TotalRevenueColumn
Related Or Exempt Function Income4578875RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue4578875TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column584921TotalRevenueColumn
Exclusion$584,921ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

FieldValueIRS element (for citing)
Securities465424Securities

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities0Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities465424Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column465424TotalRevenueColumn
Exclusion$465,424ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column5629220TotalRevenueColumn
Related Or Exempt Function Income4578875RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$1,050,345ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total10854Total
Management And General10854ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total7700Total
Management And General7700ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total750000Total
Program Services750000ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
INSURANCE CLAIMS34034223403422
REINSURANCE FEES265426265426
STATE FEES - SD AND IA8439484394
CLAIMS PROCESSING FEE64006400

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total4528196Total
Program Services4425248ProgramServices
Management And General102948ManagementAndGeneral
Fundraising0Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
EOY0EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY1989223BOY
EOY0EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

FieldValueIRS element (for citing)
EOY0EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY72482BOY
EOY0EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

FieldValueIRS element (for citing)
EOY0EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

FieldValueIRS element (for citing)
EOY0EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

FieldValueIRS element (for citing)
EOY0EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

FieldValueIRS element (for citing)
EOY0EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
EOY0EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis0LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec0LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY0BOY
EOY0EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY16710415BOY
EOY0EOY

Investments Other Securities InvestmentsOtherSecurities

FieldValueIRS element (for citing)
EOY0EOY

Investments Program Related InvestmentsProgramRelated

FieldValueIRS element (for citing)
EOY0EOY

Intangible Assets IntangibleAssets

FieldValueIRS element (for citing)
EOY0EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY9571BOY
EOY0EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY18781691BOY
EOY0EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY487609BOY
EOY0EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY7696071BOY
EOY0EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY8183680BOY
EOY0EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY10598011BOY
EOY0EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY10598011BOY
EOY0EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY18781691BOY
EOY0EOY
FieldValueIRS element (for citing)
Info In Schedule O Part XIXInfoInScheduleOPartXI
Reconcilation Revenue Expenses1101024ReconcilationRevenueExpenses
Reconcilation Other Changes-11699035ReconcilationOtherChanges
Info In Schedule O Part XIIXInfoInScheduleOPartXII
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement ConsolidatedXFinancialStatementConsolidated
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3XSupportingOrganization509a3
Supporting Org509a3 Type2XSupportingOrg509a3Type2
Certification CheckboxXCertificationCheckbox
Contrib By Controlling Individual0ContribByControllingIndividual
Contribution By Related Party0ContributionByRelatedParty
Contrib By35 Controlled Entity0ContribBy35ControlledEntity

Supported Org Information SupportedOrgInformation (9 entries)

EINEINType Of OrganizationTypeOfOrganizationListed In Governing DocListedInGoverningDocSupported Organization NotifiedSupportedOrganizationNotifiedOrganized In USOrganizedInUSAmountAmount
AVERA MCKENNAN
4602247433001$1,076,147
AVERA ST LUKE'S
4602245983001$522,546
SACRED HEART HEALTH SERVICES
4602254833001$304,652
AVERA QUEEN OF PEACE
4602246043001$119,841
ST BENEDICT HEALTH CENTER
4602267383001$4,352
AVERA HOLY FAMILY
4206803703001$69,588
PRESENTATION COLLEGE
4602808472001$5,116
SISTERS OF THE PRESENTATION OF THE BLESSED VIRGIN MARY
4602532831001$18,307
AVERA HEALTH
4604226739001$112,210
FieldValueIRS element (for citing)
Total Number Of Supported Orgs9TotalNumberOfSupportedOrgs
Sum Of Amounts2232759SumOfAmounts
General ExplanationSCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: SCHEDULE A, PART I, LINE 11H(IV): ORGANIZATIONS AS IDENTIFIED IN TRUST AGREEMENT AVERA WORKERS COMPENSATION TRUST WAS ORGANIZED BY THOSE FACILITIES OF AVERA HEALTH OR ITS SPONSORING RELIGIOUS ORDERS WHICH ARE IDENTIFIED IN THE TRUST DOCUMENT EXHIBIT. THE TRUST SERVES AS A REPOSITORY FOR THE EMPLOYER'S FUNDS TO MEET ITS OBLIGATIONS TO PROVIDE WORKERS' COMPENSATION BENEFITS TO THE EMPLOYER'S EMPLOYEES. NO ORGANIZATIONS ARE SPECIFICALLY NAMED IN THE TRUST DOCUMENT. INSTEAD, THE TRUST AGREEMENT DEFINES EMPLOYER AS 'THOSE HEALTHCARE FACILITIES AND OTHER INSTITUTIONS WHICH ARE OWNED OR WHICH MEMBERSHIP OR CONTROL OF ITS BOARD OF DIRECTORS IS CONTROLLED BY AVERA HEALTH'. THE FACILITIES AND INSTITUTIONS WHICH COMPRISE THE EMPLOYER ARE IDENTIFIED IN EXHIBIT A TO THE TRUST AGREEMENT. THERE IS EVIDENCE OF A HISTORIC AND CONTINUING RELATIONSHIP WITH THE SUPPORTED ORGANIZATIONS. THE AMOUNT OF SUPPORT PROVIDED ON SCHEDULE A, PART IV IS RELATED TO CLAIMS PAID ON BEHALF OF THE EMPLOYER.GeneralExplanation

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Of Book Value Land Buildings0TotalOfBookValueLandBuildings

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

FieldValueIRS element (for citing)
IdentifierDESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:Identifier
Return ReferencePART X:ReturnReference
ExplanationAVERA HEALTH AND MOST OF ITS SPONSORED ORGANIZATIONS ARE CONSIDERED NONPROFIT CORPORATIONS AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND ARE EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. THESE ORGANIZATIONS ARE REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE INTERNAL REVENUE SERVICE (IRS). AVERA HEALTH AND CERTAIN SPONSORED ORGANIZATIONS ALSO FILE AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990T) WITH THE IRS TO REPORT THEIR UNRELATED BUSINESS TAXABLE INCOME. AVERA HEALTH AND CERTAIN SPONSORED ORGANIZATIONS BELIEVE THAT THEY HAVE APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED. THE FEDERAL FORM 990T FILINGS FOR CONSOLIDATED SUBSIDIARIES ARE NO LONGER SUBJECT TO FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2009.Explanation

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePayment
Supplemental Nonqual Retire Plan0SupplementalNonqualRetirePlan
Equity Based Comp Arrangement0EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org0CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs0CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org0CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs0CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments0AnyNonFixedPayments
Initial Contract Exception0InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgComp Based On Related OrgsCompBasedOnRelatedOrgsBonus Filing OrgBonusFilingOrgBonus Related OrgsBonusRelatedOrgsOther Compensation Filing OrgOtherCompensationFilingOrgOther Compensation Related OrgsOtherCompensationRelatedOrgsDeferred Comp Filing OrgDeferredCompFilingOrgDeferred Comp Related OrgsDeferredCompRelatedOrgsNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgNontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgsTotal Compensation Filing OrgTotalCompensationFilingOrgTotal Compensation Related OrgsTotalCompensationRelatedOrgsComp Report Prior990 Filing OrgCompReportPrior990FilingOrgComp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
JOHN PORTER
0901311050002476470310980193610119991700
DR KIM W JUNDT
0316770073176057530012250018042047776800

Form990 Schedule J Part III Form990ScheduleJPartIII

FieldValueIRS element (for citing)
IdentifierSUPPLEMENTAL INFORMATIONIdentifier
Return ReferencePART IIIReturnReference
ExplanationSCHEDULE J PART I LINE 3: JOHN PORTER, PRESIDENT AND CEO OF AVERA HEALTH (RELATED ORGANIZATION), IS COMPENSATED BY AVERA HEALTH FOR HIS SERVICES PROVIDED TO THE RELATED ORGANIZATION. THE RELATED ORGANIZATION USES METHODS IDENTIFIED IN QUESTION 3 TO DETERMINE COMPENSATION.Explanation

Schedule N IRS990ScheduleN

Liquidation Table LiquidationTable

Liquidation Detail LiquidationDetail

FieldValueIRS element (for citing)
Description Of AssetCASH, RECEIVABLES AND INVESTMENTSDescriptionOfAsset
Date Of Distribution2012-06-30DateOfDistribution
FMV Of Asset12864823FMVOfAsset
Method Of FMV DeterminationGENERAL LEDGERMethodOfFMVDetermination
EIN460422673EIN

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1AVERA HEALTHBusinessNameLine1

Address US AddressUS

FieldValueIRS element (for citing)
Address Line13900 WEST AVERA DRIVEAddressLine1
CitySIOUX FALLSCity
StateSDState
ZIP Code57108ZIPCode
FieldValueIRS element (for citing)
IRC Section501(C)(3)IRCSection
FieldValueIRS element (for citing)
Director Of Successor1DirectorOfSuccessor
Employee Of Successor1EmployeeOfSuccessor
Owner Of Successor0OwnerOfSuccessor
Receive Compensation0ReceiveCompensation
Assets Distributed1AssetsDistributed
Required To Notify AG1RequiredToNotifyAG
AG Notified1AGNotified
Liabilities Paid1LiabilitiesPaid
Bonds Outstanding0BondsOutstanding
Bond Liabilities Discharged0BondLiabilitiesDischarged

Form990 Schedule N Part III Form990ScheduleNPartIII

FieldValueIRS element (for citing)
ExplanationPART I, LINE 2E: ALL OFFICERS AND DIRECTORS HAVE BEEN AND WILL CONTINUE TO BE OFFICERS, DIRECTORS, OR EMPLOYEES OF AVERA HEALTH INTO WHICH AVERA WORKERS' COMPENSATION TRUST DISSOLVED.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (10 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
CHANGES IN PROGRAM SERVICESFORM 990, PART III, LINE 3AS OF JUNE 30,2012, ALL OPERATIONS WERE TRANSFERRED TO THE PARENT ORGANIZATION, AVERA HEALTH.
FORM 990, PART VI, SECTION A, LINE 2JOHN PORTER AND THE BOARD MEMBERS LISTED IN PART VII HAVE A BUSINESS RELATIONSHIP. MR. PORTER IS EMPLOYED BY AN EXEMPT ORGANIZATION WHERE THE OFFICERS AND DIRECTORS ARE ALSO OFFICERS AND DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 3AVERA HEALTH OFFICE OF GENERAL COUNSEL SERVES AS THE ADMINISTRATOR OF THE TRUST. THE ADMINISTRATOR DELEGATES ADMINISTRATIVE RESPONSIBILITIES TO A TRUST ADMINISTRATOR WHO ACTS UNDER THE DIRECTION OF THE AVERA HEALTH GENERAL COUNSEL. THE TRUST ADMINISTRATOR IS AN EMPLOYEE OF AVERA HEALTH, A RELATED ORGANIZATION.
FORM 990, PART VI, SECTION B, LINE 11THE FORM 990 IS REVIEWED BY THE CEO AND CFO OF AVERA HEALTH. THE RETURN IS PROVIDED TO THE BOARD PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE CONFLICT OF INTEREST POLICY COVERS BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES. AT EACH BOARD MEETING, A REQUEST IS MADE FOR ALL BOARD MEMBERS TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST PERTAINING TO ANY ITEM LISTED ON THE AGENDA OR PERTAINING TO ANY POTENTIAL ITEM THAT COULD BE DISCUSSED DURING THE COURSE OF THE MEETING. THE DECLARATION OF CONFLICT OF INTEREST IS RECORDED IN THE MEETING MINUTES. THE BOARD MAKES A DETERMINATION OF WHETHER THERE IS A CONFLICT OF INTEREST AND IF SO, IMPLEMENTS THE PROCEDURE FOR EVALUATING THE ISSUE OR TRANSACTION INVOLVED. THE BOARD MEMBER OR OFFICER WITH THE CONFLICT MUST REFRAIN FROM VOTING. A STATEMENT OF CONFLICT OF INTEREST DISCLOSURE IS MADE ON AN ANNUAL BASIS BY OFFICERS AND DIRECTORS. THE INFORMATION IS MAINTAINED IN A DATABASE AND A REPORT IS PROVIDED TO THE BOARD.
PART VI, SECTION B, LINE 15: COMPENSATION IS DETERMINED BY AVERA HEALTH. THE CEO IS COMPENSATED BY AVERA HEALTH SYSTEM. ANNUALLY THE COMPENSATION COMMITTEE OF AVERA HEALTH, WHICH IS COMPRISED OF SIX (6) SYSTEM MEMBERS APPOINTED BY THE RELIGIOUS ORDERS, MEETS WITH AN INDEPENDENT CONSULTANT REGARDING FAIR MARKET VALUE OF OFFICERS AND KEY EMPLOYEES. THE COMPENSATION COMMITTEE APPROVES ALL SALARIES BASED ON COMPARABLE DATA AND DOCUMENTS THE BASIS FOR THEIR DECISION IN MEETING MINUTES. THE TRUSTEE FEE IS NEGOTIATED BY THE BOARD.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY OR FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE GENERAL PUBLIC.
AVERAGE HOURS DEVOTED TO RELATED ORGANIZATIONSFORM 990, PART VII, LINE 1A, COLUMN BJOHN PORTER DEVOTES AN AVERAGE OF 40 HOURS PER WEEK TO AVERA HEALTH. ALL OTHER BOARD MEMBERS SERVE AVERA HEALTH 5 HOURS PER WEEK. SISTER KATHLEEN CROWLEY ALSO SERVES 1 HOUR PER WEEK AT AVERA HOLY FAMILY AND 2 AND ONE HALF HOURS PER WEEK AT AVERA QUEEN OF PEACE HOSPITAL. SISTER LUCILLE WELBIG ALSO SERVES 2 HOURS PER WEEK AT SACRED HEART HEALTH SERVICES. SISTER MARY JAEGER ALSO SERVES 1 HOUR PER WEEK AT AVERA ST. ANTHONY'S HOSPITAL AND 2 HOURS PER WEEK AT ST. BENEDICT'S HOSPITAL, INC. DR. KIM W. JUNDT SERVES AVERA ST.LUKE'S 40 HOURS PER WEEK AS A PHYSICIAN.
CHANGES IN NET ASSETS OR FUND BALANCES:FORM 990, PART XI, LINE 5:NET UNREALIZED GAINS ON INVESTMENTS: 1,165,788. TRANSFER TO AVERA HEALTH -12,864,823. TOTAL TO FORM 990, PART XI, LINE 5: -11,699,035.
FORM 990 PART XI, LINE 2CTHE INDEPENDENT AUDITORS ARE SELECTED AND APPROVED BY THE AVERA HEALTH AUDIT COMMITTEE AND THE INDEPENDENT ACTUARY IS SELECTED BY AVERA HEALTH MANAGEMENT.

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (17 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusDirect Controlling Entity NADirectControllingEntityNAControlled OrgControlledOrgBusiness Name Line1DirectControllingEntityName/BusinessNameLine1
AVERA HEALTH
3900 W AVERA DRIVE SUITE 300SIOUX FALLSSD57108460422673PROMOTION OF HEALTHSD501(C)(3)LINE 9N/A0
PRESENTATION COLLEGE
1500 NORTH MAIN STREETABERDEENSD57401460280847COLLEGESD501(C)(3)LINE 2N/A0
AVERA MCKENNAN
1325 S CLIFF AVENUE PO BOX 5045SIOUX FALLSSD57117460224743HEALTHCARE SERVICESSD501(C)(3)LINE 30AVERA HEALTH
AVERA QUEEN OF PEACE
525 NORTH FOSTERMITCHELLSD57301460224604HEALTHCARE SERVICESSD501(C)(3)LINE 30AVERA HEALTH
SISTERS OF THE PRESENTATION OF THE BLESSED VIRGIN MARY OF ABERDEEN SD
15TH AVENUE AND 2ND STREET NWABERDEENSD57401460253283MONASTERYSD501(C)(3)LINE 1N/A0
AVERA ST LUKE'S
305 SOUTH STATE STREETABERDEENSD57401460224598HEALTHCARE SERVICESSD501(C)(3)LINE 30AVERA HEALTH
ST BENEDICT HEALTH CENTER
401 WEST GLYNN DRIVEPARKSTONSD57366460226738HEALTHCARE SERVICESSD501(C)(3)LINE 30AVERA HEALTH
SACRED HEART HEALTH SERVICES
501 SUMMIT STREETYANKTONSD57078460225483HEALTHCARE SERVICESSD501(C)(3)LINE 30AVERA HEALTH
AVERA HOLY FAMILY
826 NORTH 8TH STREETESTHERVILLEIA51334420680370HEALTHCARE SERVICESIA501(C)(3)LINE 30AVERA HEALTH
SACRED HEART RURAL HEALTH CLINICS INC
501 SUMMIT STREETYANKTONSD57078460423930CLINIC SERVICESSD501(C)(3)LINE 30SACRED HEART HEALTH SERVICES
HEALTH MANAGEMENT SERVICES
501 SUMMITYANKTONSD57078460399291ADULT DAYCARE AND HOMEMAKING SERVICESSD501(C)(3)LINE 90SACRED HEART HEALTH SERVICES
LEWIS AND CLARK HEALTH EDUCATION AND SERVICE AGENCY
1000 W 4TH ST SUITE 9YANKTONSD57078460337013HEALTHCARE EDUCATIONSD501(C)(3)LINE 90SACRED HEART HEALTH SERVICES
ST BENEDICT HEALTH CENTER FOUNDATION
WEST GLYNN DRIVE PO BOX BPARKSTONSD57366460458725SUPPORT HEALTH RELATED SERVICESSD501(C)(3)LINE 11A, I0ST BENEDICT HEALTH CENTER
AVERA HOLY FAMILY FOUNDATION
826 NORTH 8TH STREETESTHERVILLEIA51334421317452SUPPORT OF HOLY FAMILY HOSPITAL AN HOME HEALTH AGENCYIA501(C)(3)LINE 90AVERA HOLY FAMILY
AVERA ST ANTHONY'S HOSPITAL
300 N 2ND STREETONEILLNE687631569470463911HEALTHCARE SERVICESNE501(C)(3)LINE 30AVERA HEALTH
AVERA MARSHALL
300 S BRUCE STMARSHALLMN56258410919153HEALTHCARE SERVICESMN501(C)(3)LINE 30AVERA HEALTH
AVERA MARSHALL FOUNDATION
300 S BRUCE STMARSHALLMN56258411784801FUNDRAISINGMN501(C)(3)LINE 70AVERA MARSHALL

Form990 Schedule R Part III Form990ScheduleRPartIII (11 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivityPrimaryActivityLegal Domicile StateLegalDomicileStateDirect Controlling Entity NADirectControllingEntityNA
AVERA HOME MEDICAL EQUIPMENT LLC
1325 S CLIFF AVENUE PO BOX 5045SIOUX FALLSSD57117460488198MEDICAL SERVICES - HOME MEDICAL EQUIPMENTSDN/A
MIDWEST REGIONAL IMAGING SERVICES LLC
1325 S CLIFF AVENUE PO BOX 5045SIOUX FALLSSD57117470874983HEALTH CARE - MEDICAL IMAGINGSDN/A
HOME MEDICAL OF PIERRE LLC
329 E DAKOTAPIERRESD57501460444002MEDICAL SERVICES - HOME MEDICAL EQUIPMENTSDN/A
AVERA HOME MEDICAL EQUIPMENT OF FLOYD VALLEY HOSPITAL LLC
714 LINCOLN ST NELEMARSIA51031820582350MEDICAL SERVICES - HOME MEDICAL EQUIPMENTSDN/A
AVERA HOME MEDICAL EQUIPMENT OF ESTHERVILLE LLC
PO BOX 5045SIOUX FALLSSD57117201686097MEDICAL SERVICES - HOME MEDICAL EQUIPMENTSDN/A
AVERA HOME MEDICAL EQUIPMENT OF SIOUX CENTER LLC
38 19TH ST SWSIOUX CENTERIA51250753203100MEDICAL SERVICES - HOME MEDICAL EQUIPMENTSDN/A
AVERA HOME MEDICAL EQUIPMENT OF MARSHALL LLC
1104 EAST COLLEGE DRIVEMARSHALLMN56258205271924MEDICAL SERVICES - HOME MEDICAL EQUIPMENTSDN/A
AVERA HOME MEDICAL EQUIPMENT OF SPENCER HOSPITAL LLC
2400 S MINNESOTA AV 102SIOUX FALLSSD57117800619999MEDICAL SERVICES - HOME MEDICAL EQUIPMENTSDN/A
Q&M PROPERTIES LLC
525 NORTH FOSTERMITCHELLSD57301731652049MEDICAL CLINIC BUILDINGSDN/A
SURGICAL ASSOCIATES ENDOSCOPY CLINIC LLC
310 S PENNSYLVANIA STREETABERDEENSD57401460461429SURGICAL ASSOCIATESSDN/A
HEART HOSPITAL OF SOUTH DAKOTA LLC
10720 SIKES PLACE SUITE 300CHARLOTTENC28277562143771HEALTHCARE SERVICESNCN/A

Form990 Schedule R Part IV Form990ScheduleRPartIV (4 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivityPrimaryActivityLegal Domicile StateLegalDomicileStateDirect Controlling Entity NADirectControllingEntityNAType Of EntityTypeOfEntity
ACCOUNTS MANAGEMENT INC
5132 S CLIFF AVENUE SUITE 101SIOUX FALLSSD57108460373021COLLECTION AGENCYSDN/AC
AVERA HEALTH PLANS INC
3816 S ELMWOOD AVENUE SUITE 101SIOUX FALLSSD57108460451539HEALTH FINANCING AND HEALTH PLAN ADMINSDN/AC
AVERA PROPERTY INSURANCE INC
610 W 23RD STREET STE 1 PO BOX 38YANKTONSD57078460463155INSURANCESDN/AC
VALLEY HEALTH SERVICES
501 SUMMIT STREETYANKTONSD57078460357149MEDICAL EQUIPMENTSDN/AC
FieldValueIRS element (for citing)
Receipt Of Int Ann Rents Royalties0ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org0GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org0GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org0LoansOrGuaranteesFromOtherOrg
Sale Of Assets To Other Org0SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org0PurchaseOfAssetsFromOtherOrg
Exchange Of Assets0ExchangeOfAssets
Rental Of Facilities To Other Orgs0RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs0RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs0PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs1PerformOfServicesByOtherOrgs
Sharing Of Facilities0SharingOfFacilities
Sharing Of Paid Employees0SharingOfPaidEmployees
Reimbursement Paid To Other Org1ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org1ReimbursementPaidByOtherOrg
Other Transfer To Other Org1OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg