2024-08-15T08:50:25-05:00 2023-09-30 861065772 Deloitte Tax LLP 111 Monument Circle Suite 4200 Indianapolis IN 46204 990 2022-10-01 821162805 St Luke's Nampa Medical Center Ltd STLU 2083812222 190 E Bannock Boise ID 83712 Paid Preparer SVP/CFO/Treasurer 2083812222 2024-08-15 1 0 Shawna M Jansons P01222873 3174648600 2022 2024-08-08 14:25:15Z Chris Roth 190 E Bannock Boise ID 83712 246061619 0 X www.stlukesonline.org X 2017 ID Provide healthcare services to the community. 16 13 0 52 2224581 0 2072655 2283915 265562578 241662030 27929 560746 1305377 1554928 268968539 246061619 0 0 0 0 0 0 0 0 0 253237949 236025490 253237949 236025490 15730590 10036129 194335456 203047103 195049793 193216325 -714337 9830778 X To improve the health of people in the communities we serve. 0 0 31216144 0 28461498 Pharmacy:The outpatient pharmacies at St. Luke's have experienced significant growth in recent years, handling more than 400,000 prescriptions alone and filling about 11% of the total written by St. Luke's providers, an increase from 6.5% just three years ago. St. Luke's Nampa provides outpatient pharmacy services to patients, as well as retail pharmacy services to the general public through prescription drop off and curbside pickup. 53978134 0 94093821 Medical Surgical:St. Luke's Nampa Medical Center is an 87-bed community hospital located in Canyon County, just west of Boise. It opened in 2012 with a 24-hour emergency department as well as lab, medical imaging and physician clinics, and became a full-service hospital in 2017. Services include intensive care, cardiology, orthopedics, surgery, outpatient pharmacy and breast care services. St. Luke's Nampa is also home to the Family Care Unit, a labor and delivery unit with family-centered suites that are unique in the Northwest allowing babies, including those requiring neonatal intensive care, to room in with their parents.During Fiscal Year 2023, St. Luke's Hospital location in Nampa provided inpatient care for 6,064 admissions, covering 19,524 patient days. Also, the hospitals provided patient care associated with 121,300 outpatient visits. 15316597 0 34202468 Emergency:St. Luke's Nampa's emergency department, built in 2012, was designed with the latest, state-of-the-art equipment to provide patients with the highest level of emergency care. Designated as a Level IV trauma center, St Luke's Nampa saw 41,228 patients in fiscal year 2023. Our ED has board-certified emergency medicine physicians on staff 24/7. We also have nurses certified in trauma, emergency pediatrics, and advanced cardiac life support. Our facility has private treatment rooms, critical care and isolation rooms, and decontamination facilities.We also offer on-site CT scans, ultrasound, MRI, EKG, and echocardiography, as well as general lab and peripheral vascular lab services. 107039420 0 84904243 Other services including (but not limited to):rehab, lab, heart, primary care, behavioral health, children's, ortho/neuro, women's, telehealth and ancillary services.Overall, program service dollars reported in Fiscal Year 2023 did not change from prior years. However, methodology was refined in Fiscal Year 2023 to provide more specific information related to the programs that the entity is providing. Other program services include all other services that would have previously been reported in lines 4a, b & c. 107039420 0 84904243 207550295 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 16 13 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X X Jared Grant System Controller 2083812222 190 E Bannock Boise ID 83712 X Chris Roth President & System CEO 2.00 50.00 X X 0 1586822 48290 Andy Scoggin Chair 0.50 2.50 X X 0 0 0 Alan Korn MD Director 0.50 2.50 X 0 0 0 Bill Gilbert Director (Start 11/2022) 0.50 2.50 X 0 0 0 Bill Whitacre Director 0.50 2.50 X 0 0 0 Bob Lokken Director 0.50 2.50 X 0 0 0 Brigette Bilyeu Director 0.50 2.50 X 0 0 0 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 (Start 11/2022) 0.50 2.50 X 0 0 0 Jon Miller Director (End 11/2022) 0.50 2.50 X 0 0 0 Lisa Grow Director 0.50 2.50 X 0 0 0 Lucie DiMaggio MD Director 0.50 2.50 X 0 18705 0 Mark Durcan Director 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 2.00 48.00 X 0 840490 36439 Sandee Moore Gehrke Hospital Chief Executive Officer 5.00 37.00 X 0 777872 42358 Kathryn Fowler SVP/CFO/Treasurer 2.00 48.00 X 0 510280 20199 Rene Pallotti VP, Population Health 40.00 0.00 X 0 387369 31647 Tracye Lawyer MD Physician 40.00 0.00 X 0 892862 44018 Lee Linstroth MD Physician 40.00 0.00 X 0 758057 45662 Troy Badger MD Physician 40.00 0.00 X 0 772700 28822 Michael Morris MD Physician 40.00 0.00 X 0 747372 43583 James Field MD Physician 40.00 0.00 X 0 732405 41545 Jeffrey S Taylor Former SVP/CFO/Treasurer 0.00 2.00 X 0 794537 81587 David C Pate MD JD Former CEO & President 0.00 0.00 X 0 154684 0 0 8974155 464150 0 1 1 0 Rightsourcing Inc 9 Executive Cir 290 Irvine CA 92614 Medical Staffing 14607134 Emergency Medicine of Idaho 3080 Gentry Way 210 Meridian ID 83642 Emergency Medicine Services 6412950 Qualivis LLC 2000 Center Point Rd Ste 2360 Columbia SC 29210 Medical Staffing 5806259 Okland Construction CO 101 S Capital Blvd Ste 504 Boise ID 83702 Construction Services 1282879 Anesthesia Associates of Boise 2537 W State Street Suite 200 Boise ID 83702 Anesthesia Services 1260105 31 393340 1890575 2283915 Net Patient Revenue 900099 220785772 220785772 Outpatient Retail Phar 456110 15677176 13452595 2224581 Contract Service Reven 900099 3923148 3923148 SLHS Allocated Revenue 900099 359914 359914 916020 916020 241662030 560746 560746 660724 0 660724 660724 660724 Cafeteria/Catering/Ven 722514 894204 894204 894204 246061619 239437449 2224581 2115674 11619225 11619225 12656317 12656317 1763928 1763928 14461756 14317138 144618 961469 961469 119311 112152 7159 12652405 6579251 6073154 Allocated SLHS Wages 96405202 78160877 18244325 Supplies 39564581 38773289 791292 Allocated SLHS Exp 31278078 31278078 Contract Service 8573504 7801889 771615 5969714 3526682 2443032 236025490 207550295 28475195 0 39628721 39059494 5591626 3744443 235308 153965 232585654 72496453 148879801 160089201 194335456 203047103 6633595 6497160 188416198 186719165 195049793 193216325 X -714337 9830778 -714337 9830778 194335456 203047103 X 10036129 156624 352362 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6364534 14290498 20655032 198960 157605107 37583575 120220492 49951229 34912878 15038351 4175326 4175326 160089201 AP Medicare-Medicaid Program 14721385 Due to Related Organizations 168667452 Operating Lease 3330328 186719165 X Part X, Line 2: Footnote Disclosure-Uncertain Tax Positions Under ASC 740 (Source: Consolidated Financial Statements-St. Luke's Health System Fiscal Year 2023) 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, St. Luke's Health Partners, and St. Luke's Health 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 1 X 1 X 1 X 1 0 1 1 3805788 3805788 0.01610 44044808 40155970 3888838 0.01650 47850596 40155970 7694626 0.03260 470121 657 469464 0.00200 6916036 6916036 0.02930 2598142 440781 2157361 0.00910 181956 70617 111339 0.00050 293652 293652 0.00120 10459907 512055 9947852 0.04210 58310503 40668025 17642478 0.07470 1710 1710 0.00000 375 375 0.00000 2085 2085 0.00000 1 5575781 0 27941589 34151343 -6209754 X 1 1 1 1 St Luke's Nampa Medical Center 9850 W St Lukes Drive Nampa ID 83687 www.stlukesonline.org State of Idaho License #72 X X X St Luke's Nampa Medical Center 1 0 0 1 X X X X X X X X X 22 1 1 1 1 X www.stlukesonline.org/about-st-lukes/supporting-the-community X 1 22 1 www.stlukesonline.org/about-st-lukes/supporting-the-community 0 1 X 200.000000000000 400.000000000000 X X X X X X 1 1 X X X 1 X www.stlukesonline.org/resources/before-your-visit/financial-care X www.stlukesonline.org/resources/before-your-visit/financial-care X www.stlukesonline.org/resources/before-your-visit/financial-care X X X X X X X 1 X 0 X X X X 1 X 0 0 St. Luke's Nampa Medical Center Part V, Section B, Line 5: The initial step in the CHNA process was to gain an understanding of the community health status from existing data and community members. This included gathering data on regional health behaviors, health outcomes, causes of death, and the many social influencers, or determinants, of health (SDoH). This information identifies the greatest and most pressing community needs for community-serving organizations, collaboratives, and policy makers through the implementation of programs, services, and policies. After data analysis, a rigorous prioritization process was employed to ensure the highest priorities identified within the community are addressed by the CHNA. This process included various community members and stakeholders providing their community input and values through the steering committee format across all aspects of this report and next steps.The 2023 CHNA aims to identify the health needs of ten counties in the Greater Treasure Valley region of Idaho through a SDoH framework (as depicted below), which defines health in the broadest sense and recognizes SDoH factors such as employment, housing, and access to health care that impact the community's health. Social, educational, economic, and health data are drawn from existing data sources such as the U.S. Census, Idaho Department of Health and Welfare, the Trinity Health Data Hub, and Idaho State Department of Education, among others.Collaborative Partners:Central District HealthRegence BlueShield of Idaho Saint Alphonsus Health System Saltzer (Intermountain) Health Southwest District HealthSt. Luke's Health System United Way of Treasure Valley Weiser Memorial HospitalWestern Idaho Community Health CollaborativeSteering Committee:Area Agency on AgingBlue Cross of Idaho Foundation for Health Boise State UniversityCentral District Health Community Council of Idaho, Inc. Idaho Anti-Trafficking CoalitionIdaho Association for the Education of Young Children Idaho FoodbankIdaho Housing and Finance Association Idaho Policy InstituteIdaho Primary Care Associates Jesse TreeMicronSaltzer (Intermountain) Health Southwest District HealthSt. Luke's Health SystemSaint Alphonsus Health System Terry Reilly Health System Valley Regional TransitWestern Idaho Community Action Partnership Women and Children's AllianceFocus Group Hosts:Adams County Health Action Team Boise School DistrictCaldwell Health Coalition Canyon County First Responders Cascade Medical CenterCenter for Global Health and Healing Elmore County Health CoalitionFit and Fall Proof Caldwell Methodist Church Fit and Fall Proof Emmett Rec CenterFit and Fall Proof MiddletonFit and Fall Proof New PlymouthFit and Fall Proof Payette Senior Center Gem Community Health Coalition Glenns Ferry Senior CenterGood Samaritan Home Mobile Crisis Unit Region 4 Owyhee Health CoalitionPayette County Health Action Team Saint Alphonsus Health SystemThe New Plymouth Kiwanis ClubValley County Opioid Response Project Washington County Health CoalitionFacilitators:Baker CountyBaker County Safe Family for ChildrenBoise State University Center for the Study of Aging Central District HealthIdaho Caregiver Alliance Malheur County Health DistrictOregon Department of Human Services Oregon Food BankSaint Alphonsus Health System Saltzer (Intermountain) Health Southwest District HealthSouthwest Idaho Area Agency on Aging St. Luke's Health SystemUnited Way of Treasure ValleyWestern Idaho Community Health CollaborativCommunity Leader Interview Participants:Ada County ParamedicsAdams County Sheriff's Office Boys and Girls Club of Ada County Canyon County Government CATCHBoise State University - Center for the Study of Aging City of CaldwellCity of New Meadows City of PayetteCollege of Southern Idaho Community Council of Idaho Economic OpportunityElmore County Commissioners Family Caregiver Navigator ProgramIdaho Association for the Education of Young Children Idaho Business for EducationIdaho Commission on Hispanic Affairs Idaho Department of Health and Welfare Behavioral HealthIdaho Housing and Finance Association Idaho Oral Health AssociationIdaho Suicide Hotline Inclusive Idaho JannusJesse TreeLiving Independence Network Corporation Meadows Valley FoodbankMobile Crisis Unit Region 4 Owyhee County Government The Speedy FoundationState Independent Living Center Valley Regional TransitVallivue Elementary School Washington County State GovernmentWestern Idaho Community Action Partnership Women and Children's Alliancehttps://www.stlukesonline.org/about-st-lukes/supporting-the-community/community-health-needs-assessments St. Luke's Nampa Medical Center Part V, Section B, Line 6a: Saint Alphonsus Health System (Saint Alphonsus), Intermountain Health System (Saltzer Health), Weiser Memorial Hospital, St. Luke's Regional Medical Center, St. Luke's Elmore, and St. Luke's McCall St. Luke's Nampa Medical Center Part V, Section B, Line 6b: Western Idaho Community Health Collaborative (WICHC), Central and Southwest District Health, United Way of Treasure Valley (United Way or UWTV), and Regence BlueShield of Idaho St. Luke's Nampa Medical Center Part V, Section B, Line 11: St. Luke's Nampa Prioritized Community Health NeedsIn our 2023 Community Health Needs Assessment (CHNA), the following health needs received the highest score within each category, signifying the importance of addressing these needs to improve community health.The following implementation plan illustrates the strategies St. Luke's, and its community partners will employ in fiscal year 2024 to address the most significant health needs identified in our 2023 Community Health Needs Assessment for Valley County. (1) Safe, Affordable, Housing and HomelessnessStrategy 1: Support households that are cost burdened (spend more than 30% of income on housing costs).Strategy 2: Support families and individuals experiencing homelessness.Strategy 3: Increase affordable housing options.Strategy 4: Support services that assist people in remaining successfully housed.(2) Behavioral Health, Including Mental Health and Well-Being, and Substance MisuseStrategy 1: Support awareness, education and skill building.Strategy 2: Increase access to mental and behavioral health services.Strategy 3: Identify, intervene and measure outcomes in populations.(3) Access to Affordable Health Care, Including Oral and Vision Health Strategy 1: Address transportation barriers to care.Strategy 2: Support mobile, telehealth and on-site health services.Stratgey 3: Support community health worker (CHW) models, resource navigation services and engagement with vulnerable populations.https://www.stlukesonline.org/about-st-lukes/supporting-the-community/community-health-needs-assessments St. Luke's Nampa Medical Center Part V, Section B, Line 13b: Financial Care: Eligible applicants will receive the following assistance:1. Full Discount: The full amount for eligible services will be covered under the Financial Care Policy for any patient or guarantor whose income is at or below 200 percent of the federal poverty level.2. Partial Discount: A sliding fee schedule will be used to determine the amount eligible for financial care assistance for any uninsured or underinsured patient or guarantor. For such applicants, assistance will be provided based on a combination of household income and assets. Partial discounts will be provided if the combination of income and assets is greater than 200 percent but equal to or less than 400 percent of the FPL. Assistance is granted only after all third-party reimbursement possibilities available to the applicant have been exhausted.3. Uninsured and underinsured individuals deemed medically indigent may qualify for a highly discounted rate.4. If the patient balance exceeds 30 percent of household income, patients will qualify for a one-time reduction.5. Assets for evaluation for services performed outside of a National Health Service Corp. (NHSC) location may include, but are not limited to:a. home equity;b. IRAs, 403(b) accounts, 401k accounts, stocks/bonds;c. savings/money market accounts; andd. other investments (rental properties, etc.).www.stlukesonline.org/resources/before-your-visit/financial-care St. Luke's Nampa Medical Center Part V, Section B, Line 16j: A Financial Care application is provided to the patient which contains Patient Financial Advocate contact information. Part I, Line 3c: Please refer to the disclosure for Part V, Section B, Line 13b - which describes methods used to determine eligibility for financial assistance. Part I, Line 7: The cost to charge ratio was used to calculate the financial assistance provided to the community. Other Community benefits come from a data repository maintained by St. Luke's Employees that tracks community benefit costs and hours. Part I, Line 7g: Subsidized services represent unreimbursed costs incurred (excluding impact of unreimbursed Medicare and Medicaid) for the following services: Emergency Response/Standby Part I, Line 7i, Cash and in-kind contributions for community benefit: During the fiscal year 2023, St. Luke's administrated and dispensed the majority of community grants, cash, and in-kind donations at the system level. Those grants and donations were still awarded and continued to support health initiatives through all the communities we serve and were reported on form 990 for St. Luke's Health System. Part I, Line 5a, Discounted Care: Financial assistance is provided to any qualifying patients, regardless of budget. Part II, Community Building Activities: St. Luke's is an active participant in the community, and provides support to address public health issues, and works with coalitions to address local health needs. St. Luke's takes on initiatives as need arises such as food and nutrition security, housing stability, cost of living relief, mental health and well-being and access to care. Part III, Line 2: The Cost to Charge ratio method was used to calculate bad debt expense at cost. Part III, Line 3: St. Luke's has a very robust financial assistance program, therefore, no estimate is made for bad debt attributable to patients eligible under the financial assistance policy. Part III, Line 4: Per the audited financial statements in footnote three, St. Luke's grants credit without collateral to its patients, most of whom are local residents and many of whom are insured under third-party agreements. The allowance for estimated uncollectible amounts is determined by analyzing both historical information (write-offs by payor classification), as well as current economic conditions. Part III, Line 8: The source of the information is the Medicare Cost Report for fiscal year 2023. The amount is calculated by comparing the total Medicare apportioned costs (allowable costs) to payments (including IME and GME) received during FY'23.St. Luke's provides medical care to all patients eligible for Medicare regardless of the shortfall and thereby relieves the Federal Government of the burden for paying the full cost of Medicare. Part III, Line 9b: All subsidiaries within the St. Luke's Health System have policies in place to provide financial assistance to those who meet established criteria and need assistance in paying for the amounts billed for their provided health care services. In addition, the collection policies and practices in place within the St. Luke's Health System provide guidance to patients on how to apply for this assistance. Collection of amounts due may be pursued in cases where the patient is unable to qualify for charity care or financial assistance and the patient has the financial resources to pay for the billed amounts. Part VI, Line 2: A Community Health Needs Assessment (CHNA) was conducted for the fiscal year ending 9/30/2023. Information related to the CHNA is shown in the responses to questions 3 and 7 of "Part V, Section B, Facility Policies and Practices".A complete copy of the CHNA assessments for all of the hospitals operating within the St. Luke's Health System can be found at the following website:https://www.stlukesonline.org/about-st-lukes/supporting-the-community/community-health-needs-assessmentsAdditional assessments of health care needs include St. Luke's Social Determinants of Health screenings being implemented in 2024, acute and ambulatory settings. External partners including United Way and the state Health and Welfare conduct surveys and assessments determining additional needs at the county level. An annually updated resource is the online data platform, the Idaho Oregon Community Health Atlas that reflects needs at the census tract level across the St. Luke's geography. Part VI, Line 3: (A) St. Luke's provides notice of the availability of financial assistance via: 1. Signage 2. Patient brochure 3. Billing Statement 4. Written collection action letter 5. Online at www.stlukesonline.org/billing (B) Financial assistance policy is translated into the following language: Spanish (C) St. Luke's provides individual notice of the availability of financial assistance to a patient expected to incur charges that may not be paid in full by third-party coverage, along with an estimate of the patient's liability. (D) For cases in which St. Luke's independently determines patient eligibility for financial assistance, St. Luke's provides written notice of determination that the patient is or is not eligible within 10 business days of receiving a completed application and the required supporting documentation.https://www.stlukesonline.org/resources/before-your-visit/financial-care Part VI, Line 4: The Greater Treasure Valley Region accounts for 45.8% of Idaho's population. Canyon County represents the geographic area used to define the service area we serve also referred to here as our primary service area or service area. The residents of Canyon County comprise over 75% of our inpatient visits. Canyon County is part of Idaho Health District 3.Public Health District 3, which includes Adams, Canyon, Gem, Owyhee, Payette, and Washington Counties, has a total population of 297,548 residents making up 16.4% of the state's population. Public Health District 4, which includes Ada, Boise, Elmore, and Valley Counties, has a total population of 532,667 residents making up 29.4% of the state's population.St. Luke's Nampa was designed to meet the needs of Canyon County families by providing health care services closer to home. Opened in October 2017, St. Luke's Nampa includes a fully equipped emergency department, lab and imaging, and a new $114 million, 87-bed full-service community hospital.Idaho's race/ethnicity demographic is primarily white/Caucasian. Compared to the state average, Public Health District 3 has a higher percentage of non-white residents. Canyon, Elmore, Owyhee, and Payette counties all have above average rates of Hispanic/Latino residents. Public Health District 4 has a higher than the state average rate of non-Hispanic Black residents.The population in Idaho from 2010-2020 increased by 17.3%. Counties experiencing outsized growth include Ada County increasing by 26.1%, Canyon County by 22.3%, and Valley County by 19.1%. Idaho had the highest percentage of population growth in the nation in 2022.When compared to the Idaho average, Public Health District 3 has higher rates of youth (age 17 or less), while Public Health District 4 has lower rates of youth and higher rates of middle-aged and young adults compared to the statewide average. Both regions have senior populations like the state average.The Federal poverty level (FPL) is a measure of income issued annually by the Department of Health and Human Services used to determine eligibility for programs and benefits. Although the FPL is used to measure a resident's ability to financially meet basic needs, it is not an exclusive measure of financial struggle. The FPL is also calculated for 48 contiguous states grouped together and cannot account for variation across states, counties, or cities. This means that a region, such as Canyon County, may have a much different cost of living than the national average. In Canyon County, many low-income households fall above the FPL and still struggle to maintain expenses.Wages in the Greater Treasure Valley have risen steadily over the past several years. The median household income in the region has grown faster than that of the state. Public Health District 4 has exceeded the state median, while Public Health District 3 is closing on the state median. The survival budget required for a typical household is also increasing. A survival budget refers to the level of income required to afford a two-bedroom rental home. The survival budget has sharply risen in Public Health District 3 and 4, increasing the already-present gap and exceeding the Idaho average. This means that wage increases have not led to increased financial stability for households. This may be due to the increased cost for all expenses and not only housing.https://www.stlukesonline.org/about-st-lukes/supporting-the-community/community-health-needs-assessments Part VI, Line 5: The people who serve on the various boards for subsidiaries within the St. Luke's Health System are local citizens who have a vested interest in the health of their communities. St. Luke's believes that locally owned and governed hospitals take the best measure of community health care needs. The committed leaders who volunteer on our boards do so because they are dedicated to ensuring that the people of southern Idaho and the surrounding area have access to the most advanced, most comprehensive health care possible. We are grateful to our board leadership for giving generously their time and talents and bringing to the table their unique perspectives and intimate knowledge of their communities. The vision of dedicated community leaders has guided St. Luke's for many decades, and will continue to guide us well into the future. St. Luke's supports the training of rising young physicians, nurses, specialists and allied health professions through preceptors, scholarships, partnerships with local colleges and universities. The same institutions are research partners committed to advancing care across the region. St. Luke's commitment to specialties such as cancer, cardiology, children's, neurology and orthopedics allow patients the ability to stay in their home state, closer to home to receive a higher level of care.As a not-for-profit organization, 100% of St. Luke's revenue after expenses is reinvested in the organization to serve the community in the form of staff, buildings, or new technology as well as supporting local nonprofits that provide services and expertise outside of our care. Examples include funding federally qualified health centers serving low income and vulnerable populations; providing education and outreach focused on prevention practices and funding organizations that address one or more of the significant health needs identified by data and insights. Also, St. Luke's Nampa Medical Center, Ltd. maintains an open medical staff. Any physician can apply for practicing privileges as long as they meet the standards for St. Luke's Nampa Medical Center, Ltd. Part VI, Line 6: As the only Idaho-based not-for-profit health system, St. Luke's Health System is part of the communities we serve, with local physicians and boards who further our organization's mission "To improve the health of people in the communities we serve." Working together, we share resources, skills, and knowledge to provide the best possible care, no matter which of our hospitals provide that care. Each St. Luke's Health System hospital is nationally recognized for excellence in patient care, with prestigious awards and designations reflecting the exceptional care that is synonymous with the St. Luke's name. St. Luke's Health System provides facilities and services across the region, covering a 150-mile radius that encompasses southern and central Idaho, northern Nevada, and eastern Oregon-bringing care close to home and family. The following entities are part of the St. Luke's Health System: (1) St. Luke's Regional Medical Center, Ltd. with the following locations: --St. Luke's Boise Hospital --St. Luke's Meridian Hospital --St. Luke's Children's Hospital --St. Luke's Boise/Meridian/Caldwell/Fruitland Physician Clinics --St. Luke's Eagle Urgent Care --St. Luke's Elmore Hospital with physician clinic --St. Luke's Fruitland Emergency Department/Urgent Care (2) St. Luke's Wood River Medical Center, Ltd. which consists of a critical access hospital located in Ketchum, Idaho as well as various physician clinics (3) St. Luke's Magic Valley Regional Medical Center, Ltd. which consists of the following: --St. Luke's Magic Valley Hospital-Twin Falls, Idaho --Various St. Luke's Physician Clinics in Twin Falls --Canyon View-(Behavioral Health) --St. Luke's Jerome Hospital-Jerome, Idaho --Various Physician clinics in Jerome (4) St. Luke's McCall, Ltd. which consists of a critical access hospital located in McCall, Idaho as well as various physician clinics. (5) St. Luke's Nampa Medical Center, Ltd. which consists of a critical access hospital located in Nampa, Idaho as well as various physician clinics. St. Luke's physician clinics and services are provided in partnership with area physicians and other health care professionals. These include: Cardiovascular; Child Abuse and Neglect Evaluation; Endocrinology; Ear, Nose, and Throat; Family Medicine; Gastroenterology; General Surgery; Hypertensive Disease; Internal Medicine; Maternal/Fetal Medicine; Medical Imaging; Metabolic and Bariatric Surgery; Nephrology; Neurology; Neurosurgery; Obstetrics/Gynecology; Occupational Medicine; Orthopedics; Outpatient Rehabilitation; Plastic Surgery; Psychiatry and Addiction; Pulmonary Medicine; Sleep Disorders; and Urology. In addition, St. Luke's works with other regional facilities, including Weiser Memorial Hospital and Salmon River Clinic, through a combination of management and other contracts for select specified services. Part VI, Line 7, Reports Filed With States ID 0 1 0 0 0 0 0 0 0 Chris Roth President & System CEO 0 1407673 0 0 0 179149 0 18410 0 29880 0 1635112 0 0 Tracye Lawyer MD Physician 0 567593 0 285459 0 39810 0 11465 0 32553 0 936880 0 0 Christine Neuhoff SVP/Chief Legal Officer/Secretary 0 724912 0 0 0 115578 0 16095 0 20344 0 876929 0 0 Jeffrey S Taylor Former SVP/CFO/Treasurer 0 711371 0 0 0 83166 0 64199 0 17388 0 876124 0 14047 Sandee Moore Gehrke Hospital Chief Executive Officer 0 696113 0 0 0 81759 0 13780 0 28578 0 820230 0 0 Lee Linstroth MD Physician 0 667780 0 48791 0 41486 0 11465 0 34197 0 803719 0 0 Troy Badger MD Physician 0 686938 0 64722 0 21040 0 11465 0 17357 0 801522 0 0 Michael Morris MD Physician 0 522765 0 175865 0 48742 0 13780 0 29803 0 790955 0 0 James Field MD Physician 0 584666 0 99738 0 48001 0 18410 0 23135 0 773950 0 0 Kathryn Fowler SVP/CFO/Treasurer 0 465103 0 0 0 45177 0 13780 0 6419 0 530479 0 0 Rene Pallotti VP, Population Health 0 351539 0 0 0 35830 0 13780 0 17867 0 419016 0 0 David C Pate MD JD Former CEO & President 0 0 0 0 0 154684 0 0 0 0 0 154684 0 154684 Part I, Line 3 Compensation for the organization's CEO is determined by St. Luke's Health System, Ltd. (System), sole member of St. Luke's Nampa Medical Center, Ltd.. The System board approves the compensation amount per the recommendation of its compensation committee, and the decision is then reviewed and ratified by the board of directors for St. Luke's Nampa Medical Center, Ltd. In determining compensation for the CEO, the System board utilizes the following criteria: Compensation Committee Independent compensation consultant Compensation survey or study Approval by the board or compensation committee Part I, Line 4b During CY2022, the following individuals participated in a supplemental non-qualified executive retirement plan governed by 457(f): Chris Roth received $122,129 of taxable benefits for service in a supplemental retirement plan. Christine Neuhoff received $79,499 of taxable benefits for service in a supplemental retirement plan. Jeffrey S. Taylor received $19,379 of taxable and $14,047 of non-taxable benefits for service in a supplemental retirement plan. Sandee Moore Gehrke received $36,648 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. Part II-Column (c) During CY2022 the following individual participated in the basic pension plan. Due to changes in actuarial assumptions this individual experienced an increase in the vested balance of the plan. Jeffrey S. Taylor $55,049 Form 990 Part V, Line 1 & 2 Accounts payable and payroll process are consolidated at the supporting organization level (St. Luke's Health System, Ltd). Therefore, corresponding reporting for 1099's and W-2's occurs at that level. Form 990, Part VI, Section A, line 2 Andy Scoggin has a business relationship with Dan Krahn. Form 990, Part VI, Section A, line 6 St. Luke's Health System,Ltd. is the sole member of St. Luke's Nampa Medical Center,Ltd. Form 990, Part VI, Section A, line 7a St. Luke's Health System,Ltd.(Member)and St. Luke's Nampa Medical Center,Ltd. (Corporation) cooperatively select and employ the CEO of the Corporation. St. Luke's Health System, Ltd.,is the sole member of the Corporation. Form 990, Part VI, Section A, line 7b St. Luke's Health System, Ltd (member) maintains approval and implementation authority over St. Luke's Nampa Medical Center, Ltd. (Corporation). Actions requiring approval authority may be initiated by either the Corporation or its Member, but must be approved by both the Corporation (by action of its Board of Directors) and the Member. Actions requiring approval authority of the Member include: (a) Amendment to the Articles of Incorporation; (b) Amendment to the Bylaws of the Corporation; (c) Appointment of members of the Corporation's Board of Directors, other than ex officio directors; (d) Removal of an individual from the Corporation's Board of Directors if and when removal is requested by the Corporation's Board of Directors, which request may only be made if the Director is failing to meet the reasonable expectations for service on the Corporation's Board of Directors that are established by the Member and are uniform for the Corporation and for all of the other hospitals for which the Member then serves as the sole corporate member. (e) Approval of operating and capital budgets of the Corporation, and deviations to an approved budget over the amounts established from time to time by the Member; and (f) Approval of the strategic/tactical plans and goals and objectives of the Corporation. Implementation Authority means those actions which the Member may take without the approval or recommendation of the Corporation. This authority will not be utilized until there has been appropriate communication between the Member and the Corporation's Board of Directors and its Chief Executive Officer. Actions requiring implementation authority include: (a) Changes to the Statements of mission, philosophy, and values of the Corporation; (b) Removal of an individual from the Corporation's Board of Directors if and when the Member determines in good faith that the Director is failing to meet the Approved Board Member Expectations. This authority to remove Directors shall not be used merely because there is a difference in business judgment between the Director and the Corporation or the Member, and shall never be used to remove one or more Directors from the Corporation's Board of Directors in order to change a decision made by the Corporation's Board of Directors; (c) Employment and termination of the Chief Executive Officer of the Corporation; (d) Appointment of the auditor for the Corporation and the coordination of the Corporation's annual audit; (e) Sales, lease, exchange, mortgage, pledge, creation of a security interest in or other disposition of real or personal property of the Corporation if such property has a fair market value in excess of a limit set from time to time by the Member and that is not otherwise contained in an Approved Budget; (f) Sale, merger, consolidation, change of membership, sale of all or substantially all of the assets of the corporation, or closure of any facility operated by the Corporation; (g) The dissolution of the Corporation; (h) Incurrence of debt by or for the Corporation in accordance with requirements established from time to time by the Member and that is not otherwise contained in an Approved Budget; and (i) Authority to establish policies to promote and develop an integrated, cohesive health care delivery system across all corporations for which the Member serves as the corporate member. Form 990, Part VI, Section B, line 11b The Form 990 (Form) 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. St. Luke's Health System is committed to providing the highest quality medical care to all people regardless of their ability to pay. To keep that commitment, St. Luke's puts a great deal of time and effort into recruiting and retaining the top physicians in a variety of medical fields. Our relationships with physicians range from having privileges at the hospital to full employment. For those physicians who choose to be employed, St. Luke's must offer competitive pay and benefits. Physician compensation is based on a range of criteria and can be influenced by a number of variables including: -Community need for medical specialty -Experience -Productivity -Geography -National surveys adjusted for local conditions -Willingness to serve regardless of patients' ability to pay -Duration of relationship and contractual terms -Performance on quality metrics To ensure physician compensation and benefits remain within industry standards and legal requirements for not-for-profit institutions, St. Luke's has a Physician Arrangements policy that specifies circumstances requiring a third-party valuation and also periodically uses third-party consulting firms to review St. Luke's physician compensation arrangements. Given the growing national shortage of physicians, recruiting and retaining physicians is more critical than ever to guarantee that people seeking care at St. Luke's will continue to have access to the physicians and specialists they need regardless of their insurance status or insurance provider. 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: The total hours worked and compensation reported for the following individuals represent services rendered to organizations within the St. Luke's Health System: Chris Roth: St. Luke's Health System, Ltd. St. Luke's Regional Medical Center, Ltd. St. Luke's McCall, Ltd. St. Luke's Health Foundation, 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. Christine Neuhoff: St. Luke's Health System, Ltd. 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. Kathryn Fowler: St. Luke's Health System, 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 Regional Medical Center, Ltd. St. Luke's Wood River Medical Center, Ltd. Sandee Moore Gehrke: St. Luke's Health System, 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 Regional Medical Center, Ltd. St. Luke's Wood River Medical Center, Ltd. St. Luke's Clinic Coordinated Care, Ltd. Also, it should be noted that the hours reported for the directors (employed by St. Luke's), 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: Capital Invested in Plant 352,362. 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 0 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 0 St Luke's Health System Ltd 190 E Bannock Boise ID 83712 562570681 Supporting Organization ID 501(c)(3) 12C, III-FI N/A 0 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 0 St Luke's McCall Ltd 190 E Bannock Boise ID 83712 273311774 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Regional Medical Center Ltd 190 E Bannock Boise ID 83712 820161600 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Wood River Medical Center Ltd 190 E Bannock Boise ID 83712 841421665 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 Select Medical Network of Idaho Inc PO Box 1990 Boise ID 83701 810594024 Provider Network ID N/A C 0 St Luke's Health Plan Inc 800 E Park Blvd Boise ID 83712 874765682 Health Insurance Provider ID N/A C 0 Sequoyah Assurance Ltd PO Box 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 0 0 1 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 St Luke's Health Foundation Ltd C 393340 Donations Specified for SLNMC