FURP.ORG / PUBLIC DATA EXPLORER

AVERA WORKERS' COMPENSATION TRUST: Form 990, tax year 2009

View the entire original 990 at ProPublica ↗

Organization
AVERA WORKERS' COMPENSATION TRUST (EIN 46-0407148)
Tax period
2009-07-01 to 2010-06-30
Filed
2011-05-12
IRS object ID
201141329349303514
Schema version
2009v1.7
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)
Timestamp2011-05-12T15:31:52-05:00Timestamp
Tax Period End Date2010-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1Eide Bailly LLPBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line15601 Green Valley Dr Suite 700AddressLine1
CityMinneapolisCity
StateMNState
ZIP Code554371145ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2009-07-01TaxPeriodBeginDate

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 W Avera DrAddressLine1
CitySioux FallsCity
StateSDState
ZIP Code57108ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameJohn PorterName
TitlePresidentTitle
Phone6053227050Phone
Date Signed2011-05-09DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameKim HunwardsenName
Phone9529446166Phone
Date Prepared2011-05-09DatePrepared
FieldValueIRS element (for citing)
Tax Year2009TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonJohn PorterNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line13900 W Avera DrAddressLine1
CitySioux FallsCity
StateSDState
ZIP Code57108ZIPCode
FieldValueIRS element (for citing)
Gross Receipts4031196GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501cXOrganization501c
Web SiteN/AWebSite
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 Members12NbrIndependentVotingMembers
Total Nbr Employees0TotalNbrEmployees
Total Nbr Volunteers12TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year0ContributionsGrantsCurrentYear
Program Service Revenue Prior Year3177828ProgramServiceRevenuePriorYear
Program Service Revenue CY3599235ProgramServiceRevenueCY
Investment Income Prior Year222080InvestmentIncomePriorYear
Investment Income Current Year187259InvestmentIncomeCurrentYear
Other Revenue Current Year0OtherRevenueCurrentYear
Total Revenue Prior Year3399908TotalRevenuePriorYear
Total Revenue Current Year3786494TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year23118SalariesEtcPriorYear
Salaries Etc Current Year30682SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year4296039OtherExpensePriorYear
Other Expenses Current Year4134506OtherExpensesCurrentYear
Total Expenses Prior Year4319157TotalExpensesPriorYear
Total Expenses Current Year4165188TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-919249RevenuesLessExpensesPriorYear
Revenues Less Expenses CY-378694RevenuesLessExpensesCY
Total Assets BOY13548304TotalAssetsBOY
Total Assets EOY15246876TotalAssetsEOY
Total Liabilities BOY6788879TotalLiabilitiesBOY
Total Liabilities EOY7829889TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY6759425NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY7416987NetAssetsOrFundBalancesEOY
Mission DescriptionNoneMissionDescription
Significant New Program Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense4049435Expense
Revenue3599235Revenue
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.Description
Total Program Service Expense4049435TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required0ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities0LobbyingActivities
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Balance Sheet Amounts Reported1BalanceSheetAmountsReported
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
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
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity1RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With109634NumberFormsTransmittedWith1096
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
Nbr Voting Governing Body Members16NbrVotingGoverningBodyMembers
Number Independent Voting Members12NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
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 DrAddressLine1
CitySioux FallsCity
StateSDState
ZIP Code57108ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (17 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationInstitutional TrusteeInstitutionalTrustee
Rodney W Fouberg
Chair1.00XX000
Sister Lucille Welbig
Vice Chair1.00XX000
John Porter
Pres/CEO Avera Health1.00XX0101544943466
Sister Aidan Bourke
Director1.00X000
Mark Buche
Director1.00X000
Sister Kathleen Crowley
Director1.00X000
Sister Mary Jaeger
Director1.00X000
Daniel P Murphy
Director1.00X000
Sister Debra Kolecka
Director1.00X000
Dr James Reynolds
Director1.00X000
Kevin Conlin
Director1.00X000
Dr Herbert A Saloum
Director1.00X064610
Dr Stephan Schroeder
Director1.00X016595518350
Bob Sutton
Director1.00X000
Sister Mary M Thomas
Director1.00X0119907403
Mark Schalanta
Director1.00X000
US Bank
Trustee5.003068200X
FieldValueIRS element (for citing)
Total Reportable Comp From Org30682TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs1307772TotalReportableCompFrmRltdOrgs
Total Other Compensation62219TotalOtherCompensation
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
Compensation650000Compensation
FieldValueIRS element (for citing)
Number Of Contractors GT100 K1NumberOfContractorsGT100K

Program Service Revenue ProgramServiceRevenue

FieldValueIRS element (for citing)
DescriptionAssessmentsDescription
Business Code524298BusinessCode
Total Revenue Column3599235TotalRevenueColumn
Related Or Exempt Function Income3599235RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue3599235TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column431961TotalRevenueColumn
Exclusion$431,961ExclusionAmount

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

FieldValueIRS element (for citing)
Securities244702Securities

Gain Or Loss GainOrLoss

FieldValueIRS element (for citing)
Securities-244702Securities

Net Gain Or Loss Investments NetGainOrLossInvestments

FieldValueIRS element (for citing)
Total Revenue Column-244702TotalRevenueColumn
Exclusion-$244,702ExclusionAmount

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column3786494TotalRevenueColumn
Related Or Exempt Function Income3599235RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$187,259ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total30682Total
Management And General30682ManagementAndGeneral

Fees For Services Management FeesForServicesManagement

FieldValueIRS element (for citing)
Total640000Total
Program Services640000ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total9000Total
Management And General9000ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total10900Total
Program Services10900ProgramServices

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total1789Total
Program Services1789ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total155Total
Management And General155ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneral
Insurance Claims31636533163653
Reinsurance Fees225348225348
State Fees - SD and IA7591675916
Claims Processing Fee77457745

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total4165188Total
Program Services4049435ProgramServices
Management And General115753ManagementAndGeneral
Fundraising0Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY1251165BOY
EOY1671334EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY64006BOY
EOY43779EOY

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY155BOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

FieldValueIRS element (for citing)
BOY12218698BOY
EOY13518004EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY14280BOY
EOY13759EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY13548304BOY
EOY15246876EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY69206BOY
EOY55580EOY

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
BOY6719673BOY
EOY7774309EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY6788879BOY
EOY7829889EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY6759425BOY
EOY7416987EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY6759425BOY
EOY7416987EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY13548304BOY
EOY15246876EOY
FieldValueIRS element (for citing)
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee0AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
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$1,254,012
Avera St Luke's
4602245983001$357,593
Sacred Heart Health Services
4602254833001$107,366
Avera Queen of Peace
4602246043001$65,350
St Benedict Health Center
4602267383001$19,363
Avera Holy Family
4206803703001$166,132
Presentation College
4602808472001$37,971
Sisters of the Presentation of the Blessed Virgin Mary
4602532831001$17,348
Avera Health
4604226739001$83,879
FieldValueIRS element (for citing)
Total Number Of Supported Orgs9TotalNumberOfSupportedOrgs
Sum Of Amounts2109014SumOfAmounts

Schedule D IRS990ScheduleD

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

Other Liabilities OtherLiabilities

FieldValueIRS element (for citing)
DescriptionEstimated Claims PayableDescription
Amount$7,774,309Amount
FieldValueIRS element (for citing)
Total Of Amounts7774309TotalOfAmounts
Total Revenue3786494TotalRevenue
Total Expenses4165188TotalExpenses
Excess Or Deficit For Year-378694ExcessOrDeficitForYear
Net Unrealized GL On Investments1036256NetUnrealizedGLOnInvestments
Total Adjustments1036256TotalAdjustments
Excess Or Deficit Per FS657562ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt4822750TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments1036256NetUnrealizedGainsInvestments
Revenue Not Rptd F9901036256RevenueNotRptdF990
Revenue Subtotal3786494RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form9903786494TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt4165188TotExpensesEtcAuditedFinclStmt
Expenses Not Rptd F9900ExpensesNotRptdF990
Expenses Subtotal4165188ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form9904165188TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

FieldValueIRS element (for citing)
IdentifierPart X:Identifier
Return ReferenceDescription of Uncertain Tax Positions Under FIN 48:ReturnReference
ExplanationAvera Workers' Compensation Trust is organized as a nonprofit corporation as described in Section 501(c)(3) of the Internal Revenue Code and is exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. The Organization has implemented Financial Interpretation No. 48, Accounting for Uncertainty in Income Taxes, (FIN No. 48) subsequently codified within FASB ASC 740, Income Taxes. The Organization undergoes an annual analysis of its various tax positions, assessing the likelihood of those positions being upheld upon examination with relevant tax authorities, as defined by the standard. As of June 30, 2010 and 2009 there were no liabilities recorded as a result of this guidance.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
0999189000162600286870164590106059500
Dr Stephan Schroeder
0163891000206402742015607018430400

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. Schedule J Part II - Compensation from Avera McKennan The compensation of the board member is paid by Avera Health. None of the gross wages and benefits are related to his position on the governing body of Avera Workers' Compensation Trust.Explanation

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 entries)

IdentifierIdentifierExplanationExplanationReturn ReferenceReturnReference
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 does not make its governing documents, conflict of interest policy or financial statements available to the public.
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 A, Part I, Line 11f(iv)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.Organizations as identified in Trust Agreement
Form 990 Part VII Line 1A Column BJohn Porter devotes an average of 40 hours per week to Avera Health. Dr. Stephen Schroeder and Sister Mary M. Thomas serve Avera McKennan 40 hours per week. All other board members serve Avera Health 5 hours per week.Average hours devoted to related organizations

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII (18 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivitiesPrimaryActivitiesLegal Domicile StateLegalDomicileStateExempt Code SectionExemptCodeSectionPublic Charity StatusPublicCharityStatusDirect Controlling Entity NADirectControllingEntityNA
Avera Health
3900 W Avera Drive Suite 300Sioux FallsSD57108460422673Promotion of HealthSD501(c)(3)9N/A
Presentation College
1500 North Main StreetAberdeenSD57401460280847CollegeSD501(c)(3)2N/A
Avera McKennan
1325 S Cliff Avenue PO Box 5045Sioux FallsSD57117460224743Healthcare ServicesSD501(c)(3)3N/A
Avera Queen of Peace
Fifth and FosterMitchellSD57301460224604Healthcare ServicesSD501(c)(3)3N/A
Sisters of the Presentation of the Blessed Virgin Mary of Aberdeen SD
15th Avenue and 2nd Street NWAberdeenSD57401460253283MonasterySD501(c)(3)1N/A
Avera St Luke's
305 South State StreetAberdeenSD57401460224598Healthcare ServicesSD501(c)(3)3N/A
St Benedict Hospital Inc
401 West Glynn DriveParkstonSD57366460226738Healthcare ServicesSD501(c)(3)3N/A
Sacred Heart Health Services
501 Summit StreetYanktonSD57078460225483Healthcare ServicesSD501(c)(3)3N/A
Avera Holy Family
826 North 8th StreetEsthervilleIA51334420680370Healthcare ServicesIA501(c)(3)3N/A
Sacred Heart Rural Health Clinics Inc
501 Summit StreetYanktonSD57078460423930Clinic ServicesSD501(c)(3)3N/A
Health Management Services
501 SummitYanktonSD57078460399291Adult Daycare and Homemaking ServicesSD501(c)(3)9N/A
Avera Education and Staffing Solutions
1000 W 4th ST Suite 9YanktonSD57078460337013Healthcare EducationSD501(c)(3)9N/A
Benedictine Health Foundation
1017 West Fifth Street Suite 14YanktonSD57078460370373Support for Organizations Providing Healthcare ServicesSD501(c)(3)11bN/A
St Benedict Health Center Foundation
West Glynn Drive PO Box BParkstonSD57366460458725Support Health Related ServicesSD501(c)(3)11aN/A
Avera Holy Family Foundation
826 North 8th StreetEsthervilleIA51334421317452Support of Holy Family Hospital an Home Health AgencyIA501(c)(3)9N/A
Avera St Anthony's Hospital
300 N 2nd StreetONeillNE687631569470463911Healthcare ServicesNE501(c)(3)3N/A
Avera Marshall
300 S Bruce StMarshallMN56258410919153Healthcare ServicesMN501(c)(3)3N/A
Avera Marshall Foundation
300 S Bruce StMarshallMN56258411784801FundraisingMN501(c)(3)7N/A

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
Mersco 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 EquipmentIAN/A
Avera Home Medical Equipment of Estherville LLC
PO Box 5045Sioux FallsSD57117201686097Medical Services - Home Medical EquipmentIAN/A
Avera Home Medical Equipment of Sioux Center LLC
38 19th St SWSioux CenterIA51250753203100Medical Services - Home Medical EquipmentIAN/A
Avera Home Medical Equipment of Marshall LLC
1104 East College DriveMarshallMN56258205271924Medical Services - Home Medical EquipmentMNN/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
Marshall Medical Services LLC
300 S Bruce StMarshallMN56258208874448Medical ServicesMNN/A

Form990 Schedule R Part IV Form990ScheduleRPartIV (6 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEINEINPrimary ActivityPrimaryActivityLegal Domicile StateLegalDomicileStateDirect Controlling Entity NADirectControllingEntityNAType Of EntityTypeOfEntity
Avera Pace Inc
3900 West Avera DriveSioux FallsSD57108460341869Healthcare ServicesSDN/AC
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
Northern Dakota Health Company
305 S State StreetYanktonSD57401460385179ClinicsSDN/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 Org0OtherTransferToOtherOrg
Other Transfer From Other Org0OtherTransferFromOtherOrg