2025-08-15T01:12:31-05:00 2024-09-30 861065772 Deloitte Tax LLP 111 Monument Circle Suite 4200 Indianapolis IN 46204 990 2023-10-01 562570681 St Luke's Health System Ltd STLU 2083812222 190 E Bannock Boise ID 83712 Pete DiDio SVP/CFO/Treasurer 2083812222 2025-08-14 1 0 Shawna M Jansons P01222873 3174648600 2023 2025-03-06 01:10:19Z Chris Roth 190 E Bannock Boise ID 83712 776333289 0 X www.stlukesonline.org X 2006 ID Management of the delivery of healthcare services. 14 13 19912 762 3804902 2306772 12884128 10134429 706300302 741701960 6593901 7842384 5633866 5158471 731412197 764837244 7283881 8312856 0 0 504599371 509861367 0 0 0 219528945 246663021 731412197 764837244 0 0 1458518070 1689766158 1510261898 1772317385 -51743828 -82551227 X To improve the health of people in the communities we serve. 0 0 560180504 8312856 741701960 As the only Idaho-based, not-for-profit health system, St. Luke's is committed "To improve the health of people in the communities we serve" as its mission. With local residents as our board members providing guidance, and in partnership with similarly focused entities, we dedicate resources, skills and knowledge to the best possible compassionate care at every St. Luke's facility. St. Luke's is the region's leader in heart, cancer, women's and children's services; St. Luke's hospitals are nationally recognized for excellence in patient care as attested to by awards, accreditations and designations reflecting the exceptional care that is synonymous with the St. Luke's name. We often have been ranked among the 15 top health systems in the U.S. and have achieved five consecutive Magnet designations, the gold standard for nursing excellence. St. Luke's Health System supports and oversees the operations of all the hospital organizations within the St. Luke's Health System, including:St. Luke's Regional Medical Center Ltd.St. Luke's Wood River Medical Center Ltd.St. Luke's Magic Valley Regional Medical Center Ltd.St. Luke's McCall Ltd.St. Luke's Nampa Medical Center Ltd.St. Luke's Health Foundation Ltd.; St. Luke's Clinic Coordinated Care Ltd. (accountable care organization); Select Medical Network of Idaho Inc. (clinical integration network); and St. Luke's Health Plan (health insurance provider) receive St. Luke's Health System administrative and operational support. 560180504 1 1 0 1 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 1216 0 1 19912 1 1 1 0 0 0 0 0 0 0 0 0 1 0 X 14 13 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 1 1 X X Jared Grant 2083812222 190 E Bannock Boise ID 83712 X Alan Korn MD Director (End 12/2023) 0.50 2.50 X 0 0 0 Andy Scoggin Chair 0.50 2.50 X X 0 0 0 Bill Gilbert Director 0.50 2.50 X 0 0 0 Bill Whitacre Director 0.50 2.50 X 0 0 0 Bill Ystueta Director (Start 11/2023) 0.50 2.50 X 0 0 0 Bob Lokken Director 0.50 2.50 X 0 0 0 Brigette Bilyeu Director (End 10/2023) 0.50 2.50 X 0 0 0 Chris Roth President & System CEO 40.00 12.00 X X 1855601 0 60738 Dan Krahn Director 0.50 2.50 X 0 0 0 Emily Baker Director 0.50 2.50 X 0 0 0 Jill Twedt Director 0.50 2.50 X 0 0 0 Laura McGeorge MD Director (Start 7/2024) 0.50 2.50 X 0 0 0 Lisa Grow Director 0.50 2.50 X 0 0 0 Lucie DiMaggio MD Director (End 6/2024) 0.50 2.50 X 0 0 0 Mark Durcan Director (End 4/2024) 0.50 2.50 X 0 0 0 Rich Raimondi Director 0.50 4.50 X 0 0 0 Rosa Davila Director 0.50 2.50 X 0 0 0 Tom Corrick Director 0.50 2.50 X 0 0 0 Christine Neuhoff SVP/Chief Legal Officer/Secretary 40.00 10.00 X 844232 0 48218 Kathryn Fowler SVP/CFO/Treasurer 40.00 10.00 X 768744 0 25553 Dave Self SVP, Chief Administrative Officer 40.00 0.00 X 751295 0 29558 Elizabeth Steger SVP, Chief Nursing Executive 40.00 0.00 X 617881 0 25762 Erin Simms SVP, Chief Talent and People Officer 40.00 0.00 X 583147 0 36403 James Souza MD SVP, Chief Physician Executive 40.00 0.00 X 1024064 0 43665 Sandee Moore Gehrke SVP, Chief Operating Officer 15.00 27.00 X 838245 0 49699 Barton F Hill MD VP, Chief Quality & Safety Officer 40.00 0.00 X 1065532 0 53309 John Allen Former VP, Planning and Decision Support 0.00 0.00 X 803369 0 5110 Peter DiDio Former VP of Finance/Controller 0.00 0.00 X 816091 0 5807 Robert Cavagnol MD Pres, St. Luke's Clinic 40.00 2.00 X 799121 0 43067 Vic Kadyan MD Physician 40.00 0.00 X 814436 0 47092 David C Pate MD JD Former CEO & President 0.00 0.00 X 154684 0 0 Jeffrey S Taylor Former SVP/CFO/Treasurer 0.00 0.00 X 110504 0 0 11846946 0 473981 3277 1 1 0 Compunet INC 1111 S Silverstone Way Meridian ID 83642 IT Projects/Consulting 8917513 RMP LLC 200 14th Ave East Sartell MN 56377 Financial Services 4538688 Holland and Hart LLP 800 W Main St 1750 Boise ID 83702 Legal Services 3779753 FMS INC 4915 S Union Ave Tulsa OK 74107 Financial Services 3309361 FlexTechs LLC 2539 S Five Mile Road Boise ID 83709 IT Projects/Consulting 2861174 178 1047372 8079357 1007700 10134429 Admin. Services 561000 740493696 740493696 Joint Venture Income/L 900099 1208264 -62488 1270752 741701960 7679465 2421250 5258215 246491 246491 112900 112900 4686789 329818 4356971 4356971 4356971 11082455 200 11082455 83772 0 -83572 -83572 -83572 Cafeteria/Catering/Ven 722514 688600 688600 688600 764837244 740431208 3804902 10466705 8312856 8312856 7906225 7906225 407554 407554 262705084 201068037 61637047 39794938 31835950 7958988 175181665 140145332 35036333 23865901 19092721 4773180 21184633 16947706 4236927 6408665 6408665 565705 565705 409132 409132 215742 215742 12201978 3720847 8481131 1858968 1487174 371794 1233851 15380 1218471 83954736 41977368 41977368 329818 329818 1761287 229795 1531492 91650 91650 21781736 21781736 26034769 26034769 Income Taxes 876426 876426 Allocated SLHS Expense 25152438 25152438 Collection Services 14643805 14643805 Contract Service 8145782 6516626 1629156 19811900 888146 18923754 764837244 560180504 204656740 0 6942490 25574120 61493968 115843290 25604839 26517985 36700000 66700000 6878172 8170557 36164529 36112928 641125601 513482373 73473407 127643228 1178513690 1055169887 15334931 157118853 10600000 23305895 6812044 47609415 1458518070 1689766158 196105176 202360283 1124733564 1111301688 0 32252860 189423158 426402554 1510261898 1772317385 X -51743828 -82551227 -51743828 -82551227 1458518070 1689766158 X 0 -30807399 X 0 1 X 1 1 1 X X X 7 St Luke's Regional Medical Center Ltd 820161600 3 1 253342175 0 St Luke's Magic Valley Regional Medical Center Ltd 562570686 3 1 65832796 0 St Luke's Health Foundation Ltd 810600973 7 0 428732 0 St Luke's McCall Ltd 273311774 3 1 3371702 0 St Luke's Clinic Coordinated Care Ltd 455195864 10 0 83050 0 St Luke's Wood River Medical Center Ltd 841421665 3 1 6827206 0 St Luke's Nampa Medical Center Ltd 821162805 3 1 32217094 0 7 362102755 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 Schedule A, Part IV, Section A, Line 1: The governing documents for St. Luke's Health System, Ltd. (SLHS) lists the following supported organizations of which it is the sole member: St. Luke's Regional Medical Center, Ltd. St. Luke's McCall, Ltd. St. Luke's Magic Valley Regional Medical Center, Ltd. St. Luke's Wood River Medical Center, Ltd. St. Luke's Nampa Medical Center, Ltd. In addition, SLHS is the sole member of the following supported organizations that are not listed within its bylaws, but are listed in Schedule A, Part 1, line 12g: St. Luke's Clinic Coordinated Care, Ltd. 509(a)(2) St. Luke's Health Foundation, Ltd. 501(c)(3) St. Luke's Health System, Ltd. has a historic and continuing relationship with each of its supported organizations. Each of its supported organizations are designated as supported organizations by class and purpose within the governing documents of St. Luke's Health System, Ltd. St. Luke's Health System, Ltd. performs administrative and management oversight activities for each of its supported organizations that are not being performed by the organizations themselves. If St. Luke's Health System, Ltd. were not performing these activities, the listed supported organizations would be engaged in performing such activities on their own. Schedule A, Part IV, Section A, Line 6: St. Luke's Health System, Ltd. provides limited support to other public charities on behalf of its supported organizations. All grants that are made through St. Luke's Health System, Ltd. are done so to carry out the activities and charitable purposes of its supported organizations. Schedule A, Part IV, Section D, Line 3: St. Luke's Health System, Ltd. is the parent organization of an integrated health care system. St. Luke's Health System, Ltd. manages and directs the supported organizations' delivery of health care. St. Luke's Health System, Ltd.'s board composition is identical to the board composition of the following 5 supported organizations: 1) St. Luke's Regional Medical Center, Ltd., 2) St. Luke's McCall, Ltd., 3) St. Luke's Magic Valley Regional Medical Center, Ltd., 4) St. Luke's Wood River Medical Center, Ltd., and 5) St. Luke's Nampa Medical Center, Ltd. With the exception of ex-officio board members, the election or appointment of the members of the board of directors for these supported organizations are subject to the approval by the SLHS board of directors. In other words, the supporting organizations can elect and appoint their board members. However, these appointments are subject to the approval of the SLHS Board of directors. The overlap of officers and board members between organizations helps to ensure there is a close and continuous working relationship with each supported organization. The supported organizations have a significant voice in St. Luke's Health System, Ltd.'s operations, including the use of its income and assets. For example, budgets are submitted by the supported organizations to St. Luke's Health System, Ltd. for approval. This submission allows the supported organizations to articulate their budgeting needs for funding considerations. In addition, the supported organizations have input into all the investment policies of St. Luke's Health System, Ltd. through each supported organization's presence on the governing board of St. Luke's Health System, Ltd. Schedule A, Part IV, Section E, Line 3a: The board composition of the following supported organizations is identical to the board composition for SLHS: St. Luke's Regional Medical Center,Ltd. St. Luke's McCall,Ltd. St. Luke's Magic Valley Regional Medical Center,Ltd. St. Luke's Wood River Medical Center,Ltd. St. Luke's Nampa Medical Center, Ltd. The following supported organizations have separate boards: St. Luke's Clinic Coordinated Care,Ltd. St. Luke's Health Foundation,Ltd With the exception of ex-officio board members, the election or appointment of the members of the board of directors for the above two supported organizations are subject to the approval by the SLHS board of directors. In other words, these supported organizations can elect and appoint their board members. However, these appointments are subject to the approval of the SLHS Board of directors. Schedule A, Part IV, Section E, Line 3b: To ensure consistency in the execution of its strategic goals across all of its supported organizations' operations, St. Luke's Health System, Ltd., through its board of directors, committees, and management structure, has established various policies, procedures and support functions which include, but are not limited to, the following: (1) Human Resource Policies (2) Financial Assistance Policies (3) Bad Debt and Collections Policies (4) Finance support functions, including payroll processing, accounts payable, supply chain management, procurement, budgeting, financial reporting and treasury. (5) Credentialing of physicians (6) Physician Services Administration (7) Information technology Support (8) Environmental Services (9) Property Management (10) Construction (11) Patient Safety (12) Legal (13) Compliance (14) Internal Audit (15) Risk Management RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 409132 409132 409132 409132 560180503 560180503 560589635 560589635 1000000 1000000 250000 250000 0 0 0 0 1000000 1000000 1000000 1000000 4000000 6000000 174633 303242 296863 409132 1183870 250000 250000 250000 250000 1000000 1500000 8647349 8647349 11347983 6449978 4898005 912187 764226 147961 544139174 506268169 37871005 76078908 76078908 127643228 Investments - Other Securities 157118853 C 157118853 Professional Liability 9713772 Workers Comp 2782246 Health Insurance IBNR 18152027 LT Disability 8304498 SERP Plan Accrued Tax Grossup 144248 SERP DC Plan 7975891 SERP Liability 16936274 Annual Employer Contribution Plan 22678931 ESL Liability 10051372 457 Plan Liability 111492033 CAAII Plan Liability 433381 Unemployment Reserve 126300 Other Liabilities 2028449 Accr'd Std Benefit-25% 8156657 Operating Leases 3227269 Accrued Interest Bonds 3916784 Pension Liability 1731146 Due to Related Parties 198551276 426402554 X Part X, Line 2: Footnote Disclosure-Uncertain Tax Positions Under ASC 740 (Source: Consolidated Financial Statements-St. Luke's Health System Fiscal Year 2024) 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 has activities that are considered unrelated business taxable income ("UBTI"), which are subject to income tax. The Health System also has two taxable subsidiaries, the Network, and the Plan whose operations are included in the consolidated financial statements and as such we have provided for income taxes on this activity under the Accounting Standards Codification ("ASC") 740. For the Health System's taxable subsidiary and activities considered UBTI, income taxes are accounted for under the asset and liability method, which requires the recognition of Deferred Tax Assets ("DTAs") and Deferred Tax Liabilities ("DTLs") for the expected future tax consequences of events that have been included in the consolidated financial statements. Under this method, the Health System determines DTAs and DTLs based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on DTAs and DTLs is recognized in results of operations in the period that includes the enactment date of the rate change. The Health System recognizes DTAs to the extent that these assets are more likely than not to be realized. In making such a determination, the Health System considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Health System determines that DTAs are realizable in the future in excess of their net recorded amount, the Health System would make an adjustment to the DTA valuation allowance, which would reduce the provision for income taxes. The Health System records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Health System determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Health System recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. Management is not aware of any uncertain tax positions that should be recorded. 1 Full Circle Health 777 N Raymond Street Boise ID 83704 205934739 501(c)(3) 3407612 0 Support Full Circle Health University Of Washington Po Box 94224 Seattle WA 981246524 916001537 Government Entity 934821 0 Support Residency Program David A Hindson MD Education Foundation 500 W Fort St Boise ID 83702 800279825 501(c)(3) 50000 0 Support David A Hindson MD Education Foundation Ronald Mcdonald House Idaho 139 E Warm Springs Ave Boise ID 83712 943030996 501(c)(3) 210500 0 Support Ronald Mcdonald House Idaho City Of Boise 150 N Capitol Blvd Boise ID 83702 826000165 Government Entity 198650 0 Support City Of Boise Idaho Botanical Garden Inc 2355 Old Penitentiary Rd Boise ID 83712 820379274 501(c)(3) 164500 0 Support Idaho Botanical Garden Inc Boise State University Foundation 2225 University Drive Boise ID 83706 826010706 501(c)(3) 160900 0 Support Boise State University Foundation Family Health Services 794 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42500 0 Support Coalition To Protect Americas Giraffe Laugh Early Learning 4094 W Chinden Blvd Garden City ID 83714 820481812 501(c)(3) 42000 0 Support Giraffe Laugh Early Learning Idaho Golf Association 208 S Cole Rd Boise ID 83709 237024930 501(c)(7) 35000 0 Support Idaho Golf Association Boise Metro Chamber Of Commerce Po Box 2368 Boise ID 83701 820100595 501(c)(6) 33184 0 Support Boise Metro Chamber Of Commerce Interlink Volunteer Caregivers 650 Addison Ave Twin Falls ID 83301 841417706 501(c)(3) 30000 0 Support Interlink Volunteer Caregivers Idaho Shakespeare Festival Po Box 9365 Boise ID 83707 820316246 501(c)(3) 30000 0 Support Idaho Shakespeare Festival Valley County Pathways Po Box 233 Mccall ID 83638 205002719 501(c)(3) 25000 0 Support Valley County Pathways College Of Idaho 2112 Cleveland Blvd Caldwell ID 83605 820200906 501(c)(3) 25000 0 Support College Of Idaho Womens And Childrens Alliance 720 W Washington Boise ID 83702 820204464 501(c)(3) 25000 0 Support Womens And 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833031962 820468830 501(c)(3) 15000 0 Support La Posada Inc Idaho Hunger Relief Task Force Po Box 15692 Boise ID 83715 813084559 501(c)(3) 15000 0 Support Idaho Hunger Relief Task Force I Have A Dream Foundation Idaho Po Box 4282 Hailey ID 83333 460587871 501(c)(3) 15000 0 Support I Have A Dream Foundation Idaho Caldwell Night Rodeo Po Box 98 Caldwell ID 83606 820128057 501(c)(4) 14500 0 Support Caldwell Night Rodeo Idaho West Central Mountain Youth Po Box 1761 Mccall ID 83638 825081193 501(c)(3) 14300 0 Support Idaho West Central Mountain Youth Snake River Stampede Cure 16114 Idaho Ctr Blvd Nampa ID 83687 464244298 501(c)(3) 14250 0 Support Snake River Stampede Cure Advocates Po Box 3216 Hailey ID 83333 943162848 501(c)(3) 13500 0 Support Advocates Idaho Nonprofit Center 5257 W Fairview Ave Boise ID 83706 943419016 501(c)(3) 13000 0 Support Idaho Nonprofit Center Salmon River Senior Citizens Po Box 1285 Riggins ID 83549 900815231 501(c)(3) 12500 0 Support Salmon River Senior Citizens 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Foundation For Idaho History Treasure Valley Food Coalition 1208 E Jefferson St Boise ID 83712 453620811 501(c)(3) 10000 0 Support Treasure Valley Food Coalition Charitable Assistance to Community's Homeless 503 S Americana Blvd Boise ID 83702 273483457 501(c)(3) 10000 0 Support Charitable Assistance to Community's Homeless Idaho Association Of Commerce Industry Po Box 389 Boise ID 83701 820312975 501(c)(6) 10000 0 Support Idaho Association Of Commerce Industry Elmore County 150 S 4th E Mountain Home ID 83647 826000296 Government Entity 10000 0 Support Elmore County Mccall Donnelly Jt School District No 421120 Mccall ID 83638 826000906 501(c)(3) 10000 0 Support Mccall Donnelly Jt School City Of Good Inc 246 8th Street Boise ID 83702 850616750 501(c)(3) 10000 0 Support City Of Good Inc City Of Twin Falls Po Box 2469 Twin Falls ID 833032469 826000270 Government Entity 10000 0 Support City Of Twin Falls Lincoln County 111 West B Shoshone ID 83352 826000308 Government Entity 10000 0 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501(c)(3) 8000 0 Support St Michaels Parish Inc Rising Stars 3068 E 3400 N Twin Falls ID 83301 271255281 501(c)(3) 8000 0 Support Rising Stars Boys And Girls Club Of W TV Po Box 876 Ontario OR 97914 208035378 501(c)(3) 8000 0 Support Boys And Girls Club Of W TV Parma Area Senior Citizens Inc 410 N 8th St Parma ID 83660 820346839 501(c)(3) 8000 0 Support Parma Area Senior Citizens Inc Wood River Community YMCA Po Box 6801 Ketchum ID 83340 820481436 501(c)(3) 8000 0 Support Wood River Community YMCA Boys And Girls Club Of Nampa 316 Stampede Dr Nampa ID 83687 820504332 501(c)(3) 8000 0 Support Boys And Girls Club Of Nampa Marsing Joint School District Po Box 340 Marsing ID 83639 826000855 Government Entity 7500 0 Support Marsing Joint School District Peregrine Fund 5668 W Flying Hawk Ln Boise ID 83709 231969973 501(c)(3) 7500 0 Support Peregrine Fund Idaho Farmers Market Association Po Box 6992 Boise ID 83707 454519400 501(c)(3) 7500 0 Support Idaho Farmers Market Association Helping Hearts And Hands Inc Po Box 201 Gooding ID 83330 208322514 501(c)(3) 7500 0 Support Helping Hearts And Hands Inc Payette Lakes Community Association Po Box 891 Mccall ID 83638 260795046 501(c)(3) 7200 0 Support Payette Lakes Community Association National Interscholastic Cycling Association 709 N Troutner Way Boise ID 83712 134234305 501(c)(3) 7000 0 Support National Interscholastic Cycling Association Jayden Deluca Foundation 2795 S Pajaro Way Eagle ID 83616 262577828 501(c)(3) 7000 0 Support Jayden Deluca Foundation Pride Boise Po Box 1924 Boise ID 83701 473287467 501(c)(3) 7000 0 Support Pride Boise Arch Community Housing Trust 160 2nd Street E Ketchum ID 83340 753167069 501(c)(3) 7000 0 Support Arch Community Housing Trust Horizons Lifestyle And Education Team Po Box 401 Cascade ID 83611 270683766 501(c)(3) 6800 0 Support Horizons Lifestyle And Education Team Advocates Against Family Violence 1508 Hope Lane Caldwell ID 83605 141866709 501(c)(3) 6180 0 Support Advocates Against Family Violence Society For Human Resource Management 1800 Duke Street Alexandria VA 22314 340948453 501(c)(6) 6000 0 Support Society For Human Resource Management Big Bro Big Sisters Of SW Idaho 110 N 27th St Boise ID 83702 820349401 501(c)(3) 6000 0 Support Big Bro Big Sisters Of SW Idaho Syringa Mountain School 4021 Glenbrook Dr Hailey ID 83333 352450616 501(c)(3) 6000 0 Support Syringa Mountain School Higher Ground Sun Valley Inc Po Box 6791 Ketchum ID 833406791 820512146 501(c)(3) 6000 0 Support Higher Ground Sun Valley Inc Canyon City Festival Of Trees Po Box 5 Caldwell ID 836060005 820465301 501(c)(3) 6000 0 Support Canyon City Festival Of Trees Valley Housing Coalition Inc Po Box 774 Twin Falls ID 833010774 943149732 501(c)(3) 5800 0 Support Valley Housing Coalition Inc Ageless Senior Center Inc Po Box 403 Kimberly ID 833410403 820303448 501(c)(3) 5760 0 Support Ageless Senior Center Inc Girls On The Run Po Box 6812 Boise ID 83707 820580481 501(c)(3) 5700 0 Support Girls On The Run Jerome County 300 N Lincoln Ave Jerome ID 83338 826000303 Government Entity 5640 0 Support Jerome County Idaho Hispanic Chamber Of Commerce 5465 E Terra Linda Way Nampa ID 83687 205822787 501(c)(6) 5500 0 Support Idaho Hispanic Chamber Of Commerce E Street Community Center 1751 Elizabeth Blvd Twin Falls ID 83301 820255460 501(c)(3) 5500 0 Support E Street Community Center 116 9 Part I, Line 2: The Organization endeavors to monitor its grants to ensure that such grants are used for proper purposes and not otherwise diverted from their intended use. This is accomplished by requesting recipient organizations to affirm that funds must be used solely in accordance with the grant request and budget on which the grant was based and that funds not expended for the stated purpose are to be returned to the organization. Reports are requested from time to time as deemed appropriate. X 1 1 X X X X 1 1 0 0 0 0 0 0 0 Chris Roth President & System CEO 1651797 0 0 0 203804 0 29892 0 30846 0 1916339 0 0 0 Barton F Hill MD VP, Chief Quality & Safety Officer 616997 0 0 0 448535 0 29892 0 23417 0 1118841 0 0 0 James Souza MD SVP, Chief Physician Executive 857800 0 0 0 166264 0 29892 0 13773 0 1067729 0 0 0 Christine Neuhoff SVP/Chief Legal Officer/Secretary 685467 0 0 0 158765 0 24894 0 23324 0 892450 0 0 0 Sandee Moore Gehrke SVP, Chief Operating Officer 748734 0 0 0 89511 0 19896 0 29803 0 887944 0 0 0 Vic Kadyan MD Physician 526510 0 103048 0 184878 0 14898 0 32194 0 861528 0 0 0 Robert Cavagnol MD Pres, St. Luke's Clinic 745396 0 0 0 53725 0 14898 0 28169 0 842188 0 0 0 Peter DiDio Former VP of Finance/Controller 116977 0 0 0 699114 0 2417 0 3390 0 821898 0 0 0 John Allen Former VP, Planning and Decision Sup 86106 0 0 0 717263 0 3063 0 2047 0 808479 0 0 0 Kathryn Fowler SVP/CFO/Treasurer 717564 0 0 0 51180 0 19896 0 5657 0 794297 0 0 0 Dave Self SVP, Chief Administrative Officer 625043 0 0 0 126252 0 19004 0 10554 0 780853 0 0 0 Elizabeth Steger SVP, Chief Nursing Executive 551439 0 0 0 66442 0 12636 0 13126 0 643643 0 0 0 Erin Simms SVP, Chief Talent and People Officer 555015 0 0 0 28132 0 24894 0 11509 0 619550 0 0 0 David C Pate MD JD Former CEO & President 0 0 0 0 154684 0 0 0 0 0 154684 0 154684 0 Jeffrey S Taylor Former SVP/CFO/Treasurer 0 0 0 0 110504 0 0 0 0 0 110504 0 60871 0 Part I, Line 1a St. Luke's has agreed to directly or indirectly pay all taxes caused by the vesting of accruals of the adjusted benefit prior to termination of employment. The payment shall be made in such a manner which results in the executive having no personal outlay for taxes resulting from or related to the adjusted benefit for any associated taxes. Part I, Lines 4a-b The reportable individuals are paid by St. Luke's Health System. Severance pay is based on length of service. Payments of severance are conditioned upon signing a separation and release agreement. During the 2023 calendar year, the following reportable individuals received severance payments from St. Luke's Health System: Peter Philip Didio, $430,275 John P. Allen, $543,530 During CY2023, the following individuals participated in a supplemental non-qualified executive retirement plan governed by 457(f): Sandee Moore Gehrke received $38,938 of taxable benefits for service in a supplemental retirement plan. Chris Roth received $141,114 of taxable benefits for service in a supplemental retirement plan. Christine Neuhoff received $96,844 of taxable benefits for service in a supplemental retirement plan. James Souza, MD, received $105,909 of taxable benefits for service in a supplemental retirement plan. Dave Self received $79,512 of taxable benefits for service in a supplemental retirement plan. Barton F. Hill, MD received $380,047 of taxable benefits for service in a supplemental retirement plan. Peter Philip DiDio received $214,424 of taxable benefits for service in a supplemental retirement plan. John P. Allen received $158,190 of taxable benefits for service in a supplemental retirement plan. David C. Pate received $154,684 of taxable and $372,053 of non-taxable benefits for service in a supplemental retirement plan. Jeffrey S. Taylor received $83,974 of taxable and $60,871 of non-taxable benefits for service in a supplemental retirement plan. A Idaho Health Facilities Authority 826051863 451295WT2 2014-08-20 176779592 CAPITAL PROJECTS FOR HEALTHCARE FACILITIES 0 0 0 B Idaho Health Facilities Authority 826051863 000000000 2016-05-18 50000000 EQUIPMENT FINANCING FOR HEALTHCARE FACILITIES 0 0 0 C Idaho Health Facilities Authority 826051863 451295ZB8 2018-08-09 389965755 SEE PART VI 0 0 0 D Idaho Health Facilities Authority 826051863 451295D22 2021-12-01 241883264 SEE PART VI 0 0 0 A 5355000 178529644 1263 1798967 176730677 2018 0 0 1 1 B 40605744 50030528 165622 49864906 2016 0 0 1 1 C 85685000 391299908 355188 82543424 308756484 2020 1 0 1 1 D 244719353 1152 1933243 102883610 139902500 2024 1 0 0 1 A 0 0 1 1 1 1 0.00000 0.00000 0.00000 0 1 0.02690 1 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 0 1 1 1 1 0.00000 0.00000 0.00000 0 1 0.00780 1 1 D 0 0 1 1 1 1 0.00000 0.00000 0.00000 0 1 0.00200 1 1 A 0 0 0 1 0 0 0 0 1 B 0 0 1 0 0 0 0 0 1 C 0 0 1 0 1 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 Date Rebate Computation Performed Issuer Name: Idaho Health Facilities Authority Date the Rebate Computation was Performed: 03/01/2024 Part 1, Column (f), Line C Bond Current refunding of bonds issued on 12/4/2008, 7/31/2012, and 10/24/2012, and capital projects for Healthcare Facilities. Part 1, Column (f), Line D Bond Current refunding of bonds issued on 7/11/2012, and 8/9/2018, and capital projects for Healthcare Facilities. Part 1, Column (c), Line D Form 8038 lists this CUSIP and also 451295ZC6. Schedule K, Part I and Part II, Line 3, Columns A, B, C, & D. Differences between the issue price (Part I) and total proceeds (Part II, line 3) are due to investment earnings. Part II, Line 4, Columns A, C, & D Amounts presented consist of Debt Service Fund Deposits. Laurie Martin Family member of Director/Officer 132533 Compensation of family member of a former Director and Officer 0 Form 990, Part VI, Section A, line 2 Andy Scoggin has a business relationship with Dan Krahn. Andy Scoggin has a business relationship with Dave Self. Form 990, Part VI, Section B, line 11b The Form 990 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 and/or vote 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 in aggregate of those surveyed. These surveys are usually done annually. 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 on our website, which contains financial information. Form 990, Part VII, Section A Allocation of Compensation and Hours: 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. Form 990, Part XI, line 9: Change in Minim Liability - Supplemental Executive Retirement Plan (SERP) -17,098,857. Capital Invested in Plant -23,041. Additional Paid in Capital -13,685,501. St Luke's Health Foundation Ltd 190 E Bannock Boise ID 83712 810600973 Fundraising ID 501(c)(3) 7 St Luke's Health System Ltd 1 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 1 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 1 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 1 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 1 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 1 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 1 St Luke's McCall Foundation 1000 State Street McCall ID 83638 820384205 Fundraising ID 501(c)(3) 12C, III-FI N/A 0 Broadway Park Holdings LLC 4904 N Mountainside Lane Boise ID 83702 823709613 Rental Real Estate ID St Luke's Health System LTD Unrelated 1276338 3884659 0 1270756 0 0.54840 Select Medical Network of Idaho Inc PO Box 1990 Boise ID 83701 810594024 Provider Network ID St Luke's Health System Ltd C 891243304 52981063 1.00000 1 St Luke's Health Plan Inc 800 E Park Blvd Boise ID 83712 874765682 Health Insurance Provider ID St Luke's Health System Ltd C 18230331 35542271 1.00000 1 Sequoyah Assurance Ltd PO 1051 Grand Cayman CJ KY1-1102 981631863 Captive Insurance CJ N/A C 0 Anderson Plaza Medical Building Inc 190 E Bannock St Boise ID 83702 820448741 Medical Offices ID N/A C 0 St Luke's Office Plaza 190 E Bannock St Boise ID 83702 820389626 Medical Offices ID N/A C 0 St Luke's Elmore Medical Building Inc 190 E Bannock St Boise ID 83702 813992116 Medical Offices ID N/A C 0 Kekoa Grove Inc 3363 N Lakeharbor Lane Boise Boise ID 83703 842591044 Real Estate ID N/A C 0 1 0 1 0 0 0 0 0 0 1 0 0 1 0 1 1 1 0 0 St Luke's Regional Medical Center Ltd Q 294017826 Pro Rata Overhead Allocation St Luke's Nampa Medical Center Ltd Q 37917217 Pro Rata Overhead Allocation St Luke's Health Foundation Ltd Q 429118 Pro Rata Overhead Allocation St Luke's Wood River Medical Center Ltd Q 8009074 Pro Rata Overhead Allocation St Luke's McCall Ltd Q 4104295 Pro Rata Overhead Allocation St Luke's Magic Valley Regional Medical Center Ltd Q 75600354 Pro Rata Overhead Allocation Select Medical Network of Idaho Inc Q 952407 Pro Rata Overhead Allocation Select Medical Network of Idaho Inc P 9624828 Per Management Agreement Select Medical Network of Idaho Inc A 510000 Per Loan Agreement St Luke's Health Plan Inc Q 460895 Pro Rata Overhead Allocation St Luke's Health Plan Inc P 8666747 Per Management Agreement St Luke's Health Plan Inc A 112900 Per License Agreement St Luke's Health Plan Inc A 1911250 Per Surplus Note Agreement St Luke's Health Foundation Ltd O 2731376 Salaries & Wages paid by SLHS St Luke's Health Foundation Ltd C 1047372 Donations Specified for SLHS St Luke's Regional Medical Center Ltd O 1022969013 Salaries & Wages paid by SLHS St Luke's Wood River Medical Center Ltd O 49067008 Salaries & Wages paid by SLHS St Luke's McCall Ltd O 31663590 Salaries & Wages paid by SLHS St Luke's Nampa Medical Center Ltd O 105446631 Salaries & Wages paid by SLHS St Luke's Magic Valley Regional Medical Center Ltd O 252760148 Salaries & Wages paid by SLHS St Luke's Clinic Coordinated Care Ltd O 847676 Salaries & Wages paid by SLHS St Luke's Clinic Coordinated Care Ltd Q 83390 Pro Rata Overhead Allocation St Luke's Regional Medical Center Ltd J 2306852 Per Master Lease Agreement St Luke's Regional Medical Center LTD 190 E Bannock Boise ID 83712 820161600 0 0 0 0 0 0 0 0 0 0 St Luke's Health Foundation Ltd 190 E Bannock Boise ID 83712 810600973 0 0 0 0 0 0 0 0 0 0 St Luke's Clinic Coordinated Care Ltd 190 E Bannock Boise ID 83712 455195864 0 0 0 0 0 0 0 0 0 0 St Luke's Magic Valley Regional Medical Center Ltd 190 E Bannock Boise ID 83712 562570686 0 0 0 0 0 0 0 0 0 0 St Luke's Wood River Medical Center 190 E Bannock Boise ID 83712 841421665 0 0 0 0 0 0 0 0 0 0 St Luke's McCall Ltd 190 E Bannock Boise ID 83712 273311774 0 0 0 0 0 0 0 0 0 0 St Luke's Nampa Medical Center Ltd 190 E Bannock Boise ID 83712 821162805 0 0 0 0 0 0 0 0 0 0