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        <Desc>GUNDERSEN CLINIC, LTD</Desc>
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        <MethodValuationCd>F</MethodValuationCd>
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        <Desc>WINONA AREA AMBULANCE SERVICE</Desc>
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        <Desc>GUNDERSEN AT HOME</Desc>
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      <OtherAssetsOrgGrp>
        <Desc>LT INVESTMENT IN VHA/CAPTIS</Desc>
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      <TotalBookValueOtherAssetsAmt>40899097</TotalBookValueOtherAssetsAmt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME TAX FOOTNOTE (DOLLARS IN THOUSANDS) THE SYSTEM QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE), WITH THE EXCEPTION OF GUNDERSEN LUTHERAN ENVISION, LLC AND GUNDERSEN EDGE, LLC, WHICH ARE FOR-PROFIT ENTITIES. At September 30, 2023 and November 30, 2022, net deferred tax assets of $7,057 and $7,351, respectively, which primarily are related to net operating loss carryforwards, have valuation allowances of $7,057 and $7,351, respectively, recorded against them due to the uncertainty of realizing those benefits in the future. At September 30, 2023, the System's federal net operating loss carryforwards were approximately $26,700, and the state net operating loss carryforwards were approximately $24,600, which will expire between 2032 and 2041. THE SYSTEM HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN YEARS AND HAS CONCLUDED THAT NO LIABILITIES EXIST FOR UNCERTAIN TAX POSITIONS. THE SYSTEM'S INCOME TAX RETURNS ARE NO LONGER SUBJECT TO EXAMINATION FOR 2018 and prior years.</ExplanationTxt>
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    </IRS990ScheduleD>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part I, Line 1 ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>PURPOSE OF PROMOTING HEALTH CARE BY SUPPORTING, OPERATING FOR THE BENEFIT OF, PERFORMING THE FUNCTIONS OF AND CARRYING OUT THE CHARITABLE PURPOSES OF GLHS, INC.'S AFFILIATES AS LONG AS SUCH ORGANIZATIONS ARE DESCRIBED IN SECTION 501(C)(3) AND SECTIONS 509(A)(1) OR (2) OF THE INTERNAL REVENUE CODE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III, Line 1 ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO SUPPORT GUNDERSEN LUTHERAN MEDICAL CENTER, INC. AND GUNDERSEN CLINIC, LTD. AND/OR THEIR AFFILIATES' PROGRAMS OF HEALTH CARE, MEDICAL EDUCATION, MEDICAL RESEARCH AND COMMUNITY HEALTH PROMOTION ACTIVITIES WITHIN THE MEANING OF SEC 509(A)(3) OF THE IRC; TO ENGAGE IN ACTIVITIES RELATING TO THE AFOREMENTIONED PURPOSES, INCLUDING THE POWER TO ACQUIRE/RECEIVE FUNDS AND PROPERTY OF EVERY KIND AND TO INVEST IN, RECEIVE, HOLD, USE AND DISPOSE OF ALL PROPERTY, REAL OR PERSONAL, TO CARRY INTO EFFECT THE AFOREMENTIONED PURPOSES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15 A AND B - PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL PERSONNEL SERVICES FOR GUNDERSEN LUTHERAN HEALTH SYSTEM, INC. ARE PERFORMED BY EMPLOYEES OF GUNDERSEN LUTHERAN ADMINISTRATIVE SERVICES, INC. THE COMPENSATION OF THE CEO IS DETERMINED ANNUALLY BY A COMMITTEE MADE UP OF THE COMMUNITY MEMBERS OF THE BOARD OF TRUSTEES. THEIR DETERMINATION IS MADE AFTER A REVIEW OF MARKET DATA OBTAINED FROM SEVERAL ORGANIZATIONS AND CEO PERFORMANCE. MEETING MINUTES ARE TAKEN WHERE SUCH DISCUSSIONS TAKE PLACE. RECOMMENDATIONS FOR COMPENSATION FOR THE ORGANIZATION'S KEY MANAGEMENT EMPLOYEES ARE DEVELOPED ANNUALLY BY THE CEO, AFTER REVIEW OF PERFORMANCE AND COMPARABLE MARKET DATA. THE PROPOSED SALARIES ARE INDEPENDENTLY REVIEWED BY AN OUTSIDE AUDITING FIRM. THE COMPENSATION RECOMMENDATIONS, AUDIT REPORTS, ALONG WITH THE MARKET DATA, ARE PRESENTED TO A COMMITTEE MADE UP OF THE COMMUNITY MEMBERS OF THE BOARD OF TRUSTEES. THE COMPENSATION AMOUNTS ARE NOT EFFECTIVE UNTIL THE BOARD COMMITTEE APPROVES THEM. MEETING MINUTES ARE TAKEN AND KEPT AT THE MEETINGS WHERE THE BOARD REVIEWS AND APPROVES THE COMPENSATION OF THE KEY EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WILL BE AVAILABLE FOR ALL BOARD MEMBERS BEFORE FILING AND UPON FURTHER REVIEW BY THE CFO, VICE-PRESIDENT OF FINANCE OR DIRECTOR OF FINANCE, THE 990S ARE APPROVED AND FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER OF GUNDERSEN LUTHERAN HEALTH SYSTEM, INC.'S GOVERNING BOARD SIGNS A CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. CONFLICTS ARE MONITORED BY REVIEWING ANY DISCLOSURES MADE ON THESE STATEMENTS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>REQUESTS FOR ALL DOCUMENTS ARE MADE THROUGH THE LEGAL DEPARTMENT, AND APPROPRIATE DOCUMENTS ARE MADE AVAILABLE FOR INSPECTION IN THE LEGAL DEPARTMENT. A COPY OF THE GUNDERSEN LUTHERAN HEALTH SYSTEM, INC.'S FORM 990 CAN ALSO BE FOUND ELECTRONICALLY ON WWW.GUIDESTAR.ORG.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VII, Section A, Line 1a COMPENSATION REPORTING</FormAndLineReferenceDesc>
        <ExplanationTxt>DUE TO THE SHORT YEAR RETURN IN WHICH THERE WAS NO CALENDAR YEAR THAT ENDS WITH OR WITHIN THE SHORT YEAR, NO REPORTABLE COMPENSATION IS SHOWN FOR INDIVIDUALS LISTED ON PART VII OF THE 990 RETURN. AS SUCH, NO KEY EMPLOYEES, HIGHEST COMPENSATED EMPLOYEES, OR INDEPENDENT CONTRACTORS ARE LISTED PER THE REPORTING INSTRUCTIONS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9 Other changes in net assets or fund balances</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUITY OF GUNDERSEN LUTHERAN ENVISION - 940213; EQUITY OF GUNDERSEN AT HOME - 58693; EQUITY IN WINONA AMBULANCE - 50963; EQUITY OF UNCONSOLIDATED AFFILIATES - -788889; ADJUSTMENT FOR VARIANCE - 35;</ExplanationTxt>
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        <ShareExcessLobbyExpendAmt>0</ShareExcessLobbyExpendAmt>
      </AffiliatedScheduleGrp>
    </AffiliatedGroupSchedule>
  </ReturnData>
</Return>