2023-11-13T07:34:37-06:00 2022-12-31 410746749 CLIFTONLARSONALLEN LLP 10700 NORTHUP WAY SUITE 200 BELLEVUE WA 98004 990 2022-01-01 410786046 LAKE VIEW MEMORIAL HOSPITAL INC LAKE 2188347300 325 11TH AVENUE TWO HARBORS MN 55616 ERIC LOHN CO-PRESIDENT/CEO & CFO 2188347300 2023-11-02 1 ERIC LOHN 999009999 0 KURT BENNION CPA P01469618 4252506100 2023-11-02 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z GREG RUBERG 325 11TH AVENUE TWO HARBORS MN 55616 25196933 0 X WWW.LVMHOSPITAL.COM X 1955 MN SERVE AS THE LEADING PROVIDER OF QUALITY HEALTHCARE SERVICES TO LAKE COUNTY AND THE SURROUNDING AREA. 9 6 168 7 366223 0 938552 307543 23509677 23812304 468560 375118 244784 293177 25161573 24788142 3000 499 0 0 9402563 10349790 0 0 0 10564697 11931544 19970260 22281833 5191313 2506309 51061118 42274343 21753770 12846511 29307348 29427832 X THE PATIENT. ABOVE ALL ELSE. 0 0 19612475 499 23812304 LAKE VIEW MEMORIAL HOSPITAL, INC. (LAKE VIEW) OPERATES A HOSPITAL AND RELATED PROGRAMS INCLUDING AMBULTAORY SURGERY, EMERGENCY ROOM AND URGENT CARE, REHABILITATION, IMAGING AND LABORATORY SERVICES IN TWO HARBORS, MN. ADDITIONALLY, LAKE VIEW OPERATES PHYSICAIN CLINICS IN TWO HARBORS, MN AND SILVER BAY, MN FOR THE BENEFIT OF LAKE COUNTY AND THE SURROUNDING COMMUNITIES. IN FURTHERANCE OF ITS CHARITABLE PURPOSE, LAKE VIEW PROVIDES A VARIETY OF BENEFITS TO THE COMMUNITY, INCLUDING OFFERING VARIOUS COMMUNITY-BASED SERVICE PROGRAMS AND DONATING SPACE FOR USE BY COMMUNITY GROUPS. ADDITIONALLY, A NUMBER OF HEALTH-RELATED EDUCATIONAL PROGRAMS ARE PROVIDED FOR THE BENEFIT OF THE COMMUNITY TO IMPROVE INDIVIDUALS' STANDARD OF HEALTH. THE HOSPITAL ALSO PROVIDES MEDICAL CARE WITHOUT CHARGE OR AT REDUCED RATES TO RESIDENTS OF THE COMMUNITY, PRIMARILY THE UNINSURED AND PATIENTS EXPRESSING A WILLINGNESS TO PAY BUT ARE UNABLE DUE TO SOCIO-ECONOMIC FACTORS. 19612475 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 6 0 168 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 9 6 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X NATHAN CAVALLIN 2188347300 325 11TH AVENUE TWO HARBORS MN 55616 ERIC LOHN TREASURER ST ST. LUKE'S HOSP CO-PRESIDENT & CFO 2.00 38.00 X X 0 1010981 196303 SHAWN MCMAHON MD DIRECTOR & PHYSICIAN 40.00 0.00 X 171160 0 22153 JANELLE JONES CHAIR 1.00 0.00 X X 0 0 0 KEVIN BEARDSLEY VICE CHAIR 1.00 1.00 X X 0 0 0 CHRIS BRELIE DIRECTOR 1.00 0.00 X 0 0 0 RICK HOGENSON DIRECTOR 1.00 0.00 X 0 0 0 WADE LEBLANC DIRECTOR 1.00 0.00 X 0 0 0 JOYCE SCOTT DIRECTOR 1.00 0.00 X 0 0 0 KIERA WILSON DIRECTOR 1.00 0.00 X 0 0 0 NICHOLAS VAN DEELEN MD ST. LUKE'S HOSPITAL CMO 2.00 38.00 X 0 867010 199228 GREG RUBERG PRESIDENT/CEO 35.00 5.00 X 0 282804 76317 ELIZABETH FEIST MD PHYSICIAN 40.00 0.00 X 202150 0 32876 E TOLGA HANHAN MD PHYSICIAN 40.00 0.00 X 204751 0 22072 KELSEY SCHULTZ MD PHYSICIAN 40.00 0.00 X 186909 0 5060 ELIZABETH EGAN DIRECTOR 40.00 0.00 X 133466 0 10078 BAMBI DECHANTAL RN 40.00 0.00 X 131698 0 18149 1030134 2160795 582236 15 1 1 0 ST LUKE'S HOSPITAL OF DULUTH 915 E 1ST STREET DULUTH MN 55805 ADMINISTRATIVE & MEDICAL SERVICES 2311783 WAPITI MEDICAL GROUP 107 FLYNN DRIVE SUITE 600 MILBANK SD 57252 EMERGENCY ROOM PHYSICIAN SERVICES 1586237 AGILITI HEALTH INC PO BOX 851313 MINNEAPOLIS MN 55485 MEDICAL EQUIPMENT RENTAL & REPAIRS 423422 FUSION MEDICAL STAFFING 18881 WEST DODGE RD OMAHA NE 56802 NURSING & LABORATORY STAFFING SERVICES 165951 BWBR ARCHITECTS 380 ST PETER STREET SUITE 600 ST PAUL MN 55102 ARCHITECTURAL SERVICES 150718 6 8575 30850 268118 307543 NET PATIENT SERVICES 621500 23553965 23278274 275691 OTHER ANCILLARY SERVICES 713940 258339 249013 9326 23812304 305500 305500 478409 408791 69618 69618 69618 MISCELLANEOUS INCOME 900099 195180 195180 MEALS REVENUE 624210 122071 40865 81206 DEBT EXTINGUISHMENT LOSS 900099 -24074 -24074 293177 24788142 23763332 366223 351044 X 499 499 552434 546910 5524 7557576 6537325 1020251 42967 37167 5800 1612782 1395061 217721 584031 505188 78843 47698 47698 2069 2069 5634253 4873645 760608 354162 306351 47811 450842 389980 60862 87102 75343 11759 199361 172448 26913 1446550 1251270 195280 39620 34271 5349 MEDICAL SUPPLIES 1036026 1036026 DRUGS 715136 715136 MISCELLANEOUS 564339 488155 76184 BAD DEBT 564103 564103 790283 683597 106686 22281833 19612475 2669358 0 13971954 7397601 1006382 1093297 4014137 3713955 495196 592773 123846 189596 30543129 12602967 18707388 17940162 11832589 9819139 909626 802014 0 725806 51061118 42274343 9356677 4407197 8130498 7993641 1563423 0 2703172 445673 21753770 12846511 X 29026211 28893620 281137 534212 29307348 29427832 51061118 42274343 X 2506309 -2278213 -107612 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 2069 2069 0 PART II-B, LINE 1: A PORTION OF THE MEMBERSHIP DUES THAT LAKE VIEW MEMORIAL HOSPITAL PAYS TO THE MINNESOTA HOSPITAL ASSOCIATION ARE USED BY THE ASSOCIATION TO ADVOCATE ON BEHALF OF THE HOSPITAL REGARDING ISSUES RELATING TO HEALTH CARE. 281137 281137 281137 281137 281137 281137 281137 281137 281137 2974 2974 281137 0.00000 1.00000 0.00000 0 0 302335 302335 21590590 6796384 14794206 307190 230714 76476 8007426 5575869 2431557 335588 335588 17940162 RIGHT-OF-USE OPERATING LEASE LIABILITIES 445673 445673 X PART V, LINE 4: ANY EARNINGS OF THE ENDOWMENT FUND ARE USED EXCLUSIVELY TO SUPPORT HOSPITAL OPERATIONS. PART X, LINE 2: LAKE VIEW MEMORIAL HOSPITAL IS A NONPROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) THAT IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(C)(3) OF THE CODE. THE HOSPITAL HAS ELECTED TO ADOPT GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THE HOSPITAL FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES FOR EVALUATING UNCERTAIN TAX POSITIONS. THE ADOPTION OF THIS STANDARD HAS NO EFFECT ON THE FINANCIAL STATEMENTS. THE HOSPITAL'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE, AND LOCAL AUTHORITIES. 1 1 X 1 X 1 X 1 1 0 1 1 359579 359579 0.01660 2342678 1961755 380923 0.01750 2702257 1961755 740502 0.03410 117200 81206 35994 0.00170 181412 181412 0.00840 298612 81206 217406 0.01010 3000869 2042961 957908 0.04420 10727 10727 0.00050 8020 8020 0.00040 18747 18747 0.00090 1 564103 0 6846285 8838865 -1992580 X 1 1 1 1 LAKE VIEW MEMORIAL HOSPITAL 325 11TH AVENUE TWO HARBORS MN 55616 WWW.LVMHOSPITAL.COM 409957 X X X LAKE VIEW MEMORIAL HOSPITAL 1 0 0 1 X X X X X X X X X 22 1 0 1 1 X SEE LINE 7D X X 1 22 1 SEE LINE 7D 0 1 X 100.000000000000 300.000000000000 X X X X X 1 1 X X X X 1 X SEE PART V, SECTION B, LINE 16J X SEE PART V, SECTION B, LINE 16J X SEE PART V, SEC B, LINE 16J X X X X X X X 1 X 0 X X X X 1 X 0 0 LAKE VIEW MEMORIAL HOSPITAL PART V, SECTION B, LINE 5: EIGHT KEY STAKEHOLDER INTERVIEWS WERE HELD OVER THE COURSE OF TWO WEEKS IN SEPTEMBER 2022. FOUR FOCUS GROUPS WERE HELD, WITH 22 PARTICIPANTS, IN SEPTEMBER AND OCTOBER 2022 TO OBTAIN INFORMATION FROM COMMUNITY RESIDENTS. ADDITIONALLY, LAKE VIEW HOSPITAL USED THE RESULTS OF THE MOST RECENT BRIDGHE TO HEALTH SURVEY, HELD IN 2020, WHICH INCLUDED RESPONSES BY 731 ADULTS IN LAKE COUNTY. LAKE VIEW MEMORIAL HOSPITAL PART V, SECTION B, LINE 6B: LAKE VIEW HOSPITAL AND LAKE COUNTY PUBLIC HEALTH PARTNERED IN CONDUCTING THE 2022 COMMUNITY HEALTH NEEDS ASSESSMENT. LAKE VIEW MEMORIAL HOSPITAL PART V, SECTION B, LINE 7D: THE 2022 COMMUNITY HEALTH NEEDS ASSESSMENT REPORT AND IMPLEMENTATION STRATEGY ARE AVAILABLE ONLINE AT WWW.SLHDULUTH.COM/ABOUT-US/COMMUNITY-HEALTH-NEEDS-ASSESSMENT/. LAKE VIEW MEMORIAL HOSPITAL PART V, SECTION B, LINE 11: THE NEEDS CHOSEN (SUPPORTING MENTAL WELLNESS, SUICIDE PREVENTION AND PROMOTING ACTIVE LIFESTYLES) ARE DIRECTLY RELATED TO THE HEALTH NEEDS IDENTIFIED BELOW. THE POPULATIONS FOR THE CHOSEN HEALTH NEEDS OVERLAP TO A LARGE DEGREE WITH THOSE OF THE NON-SELECTED HEALTH NEEDS: 1. PROMOTING ACTIVE LIFESTYLES ACROSS GENERATIONS 2. PRIORITIZING THE PREVENTION OF SUICIDE3. ENHANCING STRATEGIES TO SUPPORT MENTAL WELLNESS4. INCREASING COLLABORATION WITH PARTNERS TO REDUCE ECONOMIC BARRIERS5. PROVIDING OPPORTUNITIES FOR SOCIAL CONNECTIONTHE SYSTEM BELIEVES IT HAS THE BEST OPPORTUNITY TO POSITIVELY IMPACT A LARGER PORTION OF THE POPULATION WITH THE NEEDS SELECTED. PROGRESS TO DATE ON THE 2023/2025 COMMUNITY HEALTH NEEDS ASSESSMENT ARE AS FOLLOWS:PRIORITY 1: SUPPORTING MENTAL WELLNESS - LAKE VIEW EMPLOYS A BEHAVIORAL HEALTH NURSE PRACTITIONER TO PRACTICE IN ITS ON-CAMPUS PRIMARY CARE CLINIC. THIS PROVIDER OFFERS MENTAL HEALTH FIRST AID TRAINING TO STAFF AND COMMUNITY MEMBERS, HOSTS WELLNESS FAIRS AND WORKS CLOSELY WITH PRIMARY CARE PROVIDERS TO SUPPORT PATIENT CARE AND IDENTIFY PATIENTS WHO COULD SPECIFICALLY BENEFIT FROM BEHAVIORAL HEALTH SERVICES. ADDITIONALLY, THROUGH A PARTNERSHIP WITH THE HUMAN DEVELOPMENT CENTER, THE COMMUNITY HAS ACCESS TO COUNSELING/THERAPY SERVICES, PSYCHIATRY, MOBILE CRISIS RESPONSE AND EDUCATIONAL EVENTS. PRIORITY 2: SUICIDE PREVENTION - IN ADDITION TO THE EMPLOYED AND PARTNERING MENTAL HEALTH PROVIDERS LAKE VIEW HAS ACCESS TO, LAKE VIEW HAS ALSO HOSTED MULTIPLE EXTERNAL CONSULTANTS FOR EMPLOYEE AND COMMUNITY TRAINING ON MENTAL HEALTH FIRST AID. THIS TRAINING TEACHES INDIVIDUALS THE SIGNS TO BE AWARE OF IF THEY SEE FRIENDS/FAMILY MEMBERS STRUGGLING WITH MENTAL HEALTH, IN ORDER TO SUPPORTIVELY INTERVENE TO PREVENT SUICIDE. LAKE VIEW ALSO HAS A ROBUST EAP PROGRAM THAT EMPLOYEES CAN USE TO CONNECT WITH PRACTIONERS IN ORDER TO AVOID REACHING CRISIS POINT.PRIORITY 3: PROMOTING ACTIVE LIFESTYLES - LAKE VIEW'S FITNESS CENTER OFFERS WAIVERS FOR LOW-INCOME INDIVIDUALS AS WELL AS FREE FITNESS CENTER MEMBERSHIPS AS DOOR PRIZES AND SILENT AUCTION ITEMS TO VARIOUS COMMUNITY FUNDRAISERS AND COMMUNITY EVENTS. DIETARY AND REHAB STAFF ARE ALSO FEATURED PRESENTORS WITH THE LOCAL AGING MASTERY PROGRAM. LAKE VIEW'S PHYSICAL THERAPY & FITNESS CENTERS IN BOTH ITS TWO HARBORS AND SILVER BAY LOCATIONS CONTINUTE TO PROVIDE ACCESS TO A VARIETY OF EXERCISE EQUIPMENT TO THE COMMUNITY, SCHOOL STUDENTS, ATHLETES, STAFF AND COACHING PERSONNEL. THE STAFFING AND SUPERVISION OF THE FITNESS CENTER IS COVERED BY LAKE VIEW DURING FITNESS CENTER HOURS. LAKE VIEW'S EMPLOYEES CAN ACCESS THE TWO HARBORS FITNESS CENTER 24 HOURS A DAY FOR INCREASED AVAILABLITY FOR WORKERS TO SUPPORT BETTER HEALTH AND WELLNESS. LAKE VIEW OFFERS ONE-TIME CONSULTATIONS FREE OF CHARGE WITH A PHYSICAL THERAPIST OR EXERCISE PHYSIOLOGIST TO SET UP INDEPENDENT EXERCISE PROGRAMS IN THE FITNESS CENTER. THIS PROGRAM IS TAILORED TO ENSURE THAT INDIVIDUALS ARE PERFORMING SAFE AND APPROPRIATE EXERCISE REGIMENS TO INCREASE PHYSICAL ACTIVITY AND PREVENT OBESITY. THE FOCUS OF THE CONSULTATION IS TO INDIVIDUALIZE A FITNESS PROGRAM TO HELP CLIENTS REACH THEIR PERSONAL GOALS INCLUDING IMPROVED FITNESS AND/OR WEIGHT LOSS.LAKE VIEW SUPPORTS LOCAL 5K/10K WALK-RUN EVENS AND HOSTS A VARIETY OF PHYSICAL ACTIVITY CLASSES ON-CAMPUS, INCLUDING A STRENGTH AND FLEXIBILITY CLASS LED BY TRAINED COMMUNITY VOLUNTEERS AND A YOGA CLASS LED BY A PHYSICAL THERAPIST. THIS IS AN ONGOING CLASS SCHEDULE THAT HAS BEEN OFFERED FOR THE PAST 7+ YEARS. FUTURE PLANS TO IMPROVE COMMUNITY PHYSICAL ACTIVITY INCLUDE PARTNERSHIPS WITH LOCAL BIKE TRAIL INITIATIVES, COLLABORATION WITH NEARBY STATE PARKS, WELLNESS EVENTS, INCREASED OPTIONS FOR FITNESS CLASSES ON-CAMPUS AND THROUGH COMMUNITY EDUCATION AND IMPROVED ONLINE PRESENCE TO PUBLICIZE ALL HOSPITAL-SPONSORED HEALTH AND WELLNESS EVENTS AND CLASSES. LAKE VIEW MEMORIAL HOSPITAL PART V, SECTION B, LINE 16J: THE FINANCIAL ASSISTANCE POLICY, APPLICATION, AND PLAIN LANGUAGE SUMMARY ARE AVAILABLE ONLINE AT HTTPS://WWW.SLHDULUTH.COM/PATIENTS-VISITORS/FINANCIAL-SERVICES/LAKE-VIEW-FINANCIAL-ASSISTANCE-PROGRAM/. 1 1 - LAKE VIEW SILVER BAY MEDICAL CLINIC 50 OUTER DRIVE SILVER BAY MN 55614 OUTPATIENT PRIMARY CARE CLINIC PART I, LINE 3C: A FINANCIAL ASSISTANCE DETERMINATION WILL BE MADE AS SOON AS POSSIBLE AFTER A COMPLETE "COMMON FINANCIAL CARE APPLICATION FORM" HAS BEEN SUBMITTED. THE APPLICATION WILL BE UTILIZED TO EVALUATE A PATIENT'S FINANCIAL RESOURCES AND OBLIGATIONS AND REQUIRES THAT THE PATIENT PROVIDE COPIES OF DOCUMENTS SUPPORTING THE FOLLOWING INFORMATION: EARNED INCOME INCLUDING MONTHLY GROSS WAGES, SALARY, AND SELF-EMPLOYMENT INCOME; UNEARNED INCOME INCLUDING DIVIDENDS, INTEREST AND INCOME FROM ANY OTHER SOURCE SUCH AS UNEMPLOYMENT OR WORKERS COMPENSATION; NUMBER OF DEPENDENTS IN THE HOUSEHOLD; INFORMATION TO DETERMINE THE PATIENT'S FINANCIAL STATUS, INCLUDING ASSETS AND LIABILITIES. A PATIENT'S ELIGIBILITY FOR FINANCIAL ASSISTANCE IS BASED ON THE VALUE OF THEIR INCOME AND ASSETS COMPUTED ON THE "INCOME/ASSET VALUE CALCULATION WORKSHEET" AS COMPARED TO A MULTIPLE OF THE CURRENT "FEDERAL POVERTY GUIDELINE". THE ASSISTANCE PROGRAM QUALIFICATIONS ARE BASED ON A SLIDING SCALE: A 100% DISCOUNT IF HOUSEHOLD INCOME IS LESS THAN 100% OF THE FEDERAL POVERTY GUIDELINES (FPG), A 90% DISCOUNT IF HOUSEHOLD INCOME IS BETWEEN 101% AND 150% OF FPG, A 75% DISCOUNT IF HOUSEHOLD INCOME IS BETWEEN 151% AND 200% OF FPG, A GREATER OF AMOUNTS GENERALLY BILLED OR 50% DISCOUNT IF HOUSEHOLD INCOME IS BETWEEN 201% AND 300% OF FPG. THE VALUE OF ASSETS IS AT OR BELOW $10,000 FOR A SINGLE PERSON AND $20,000 FOR A HOUSEHOLD OF TWO OR MORE. PART I, LINE 7: THE AMOUNTS IN PART I, LINE 7 WERE CALCULATED USING THE COST-TO-CHARGE RATIO PER WORKSHEET 2 OF THE IRS SCHEDULE H INSTRUCTIONS. PART I, LINE 7, COLUMN (F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25, COLUMN (A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 564,103. PART II, COMMUNITY BUILDING ACTIVITIES: ALLOWING LAKE VIEW EMPLOYEES TO PARTICIPATE IN VARIOUS COMMUNITY BUILDING ACTIVITIES NOT ONLY STRENGTHENS THE COMMUNITY AT LARGE BUT HEIGHTENS AWARENESS WITHIN THE COMMUNITY ABOUT THE HEALTHCARE SERVICES PROVIDED BY LAKE VIEW AND INCREASES LAKE VIEW'S AWARENESS OF COMMUNITY NEEDS. AS IT PERTAINS TO THE GENERAL HEALTH OF OUR COMMUNITIES SERVED THROUGH PARTICIPATION ON VARIOUS VOLUNTEER BOARDS AND INTERACTIONS WITH PUBLIC HEALTH AGENCIES, LAKE VIEW CAN PARTICIPATE IN SHAPING THE ECONOMIC GROWTH OF THE AREA AND COMMUNITIES SERVED. DEVELOPING AWARENESS AND STRONG STRATEGIC ALLIANCES IS VITAL TO THE SUCCESS NOT ONLY OF LAKE VIEW BUT OTHER BUSINESSES IN OUR SERVICE AREAS AS WELL. LAKE VIEW HOSPITAL CONTINUED TO COLLABORATE WITH VARIOUS COMMUNITY STAKEHOLDERS TO ADDRESS THE ONGOING, COMPLEX CHALLENGES OF PROVIDING CARE TO THE INCREASING NUMBER OF PATIENTS WITH MENTAL HEALTH ISSUES PRESENTING TO THE HOSPITAL EMERGENCY DEPARTMENT AND CLINIC. CITY AND COUNTY LAW ENFORCEMENT, EMS, COUNTY HUMAN SERVICES, COUNTY SOCIAL SERVICES, AND LOCAL GROUP HOME REPRESENTATIVES PARTICIPATED IN PROBLEM-SOLVING MEETINGS THAT CONTINUED THROUGHOUT THE YEAR. VARIOUS STAFF WERE INVOLVED IN THE COMMUNITY THROUGH OUTREACH PROGRAMS. THEY PARTICIPATED IN VARIOUS HEALTH FAIRS FOR LAKE COUNTY STAFF, SUPPORTED AND RAN COVID-19 COMMUNITY VACCINATION CLINICS AND PROVIDED MEDICAL SUPPORT TO LOCAL COMMUNITY EVENTS. EMPLOYEES ALSO PARTICIPATED IN EDUCATIONAL OUTREACH PROGRAMS, PRESENTING TO AND ALLOWING AREA HIGH SCHOOL STUDENTS TO SHADOW SELECT FIELDS WITHIN THE MEDICAL INDUSTRY. LAKE VIEW ALSO HAD STUDENT INTERNS IN PT, OT, NURSING AND VARIOUS MEDICAL STUDENTS/RESIDENTS FROM LOCAL COLLEGES WITH PRECEPTORS PROVIDING ONE-ON-ONE MENTORING OF CLINICAL PATIENT SKILLS. LAKE VIEW ALSO EMPLOYS A MANAGER OF EMPLOYEE AND COMMUNITY WELLNESS/EMERGENCY PREPAREDNESS, WHO FACILITATES COMMUNITY HEALTH EDUCATION EVENTS AND IS SUPPORTING THE CREATION OF A MORE COMPREHENSIVE EMPLOYEE AND COMMUNITY WELLNESS PROGRAM. PART III, LINE 2: THE AMOUNT OF BAD DEBT EXPENSE REPORTED IN PART III, LINE 2 IS CALCULATED AS FOLLOWS: PAYMENT ARRANGEMENTS INCLUDE PROSPECTIVELY DETERMINED RATES PER DISCHARGE, REIMBURSED COSTS, DISCOUNTED CHARGES AND PER DIEM PAYMENTS. NET PATIENT SERVICE REVENUE IS REPORTED AT THE ESTIMATED NET REALIZABLE AMOUNTS FROM PATIENTS, THIRD-PARTY PAYORS, AND OTHERS FOR SERVICES RENDERED, INCLUDING ESTIMATED RETROACTIVE ADJUSTMENTS UNDER REIMBURSEMENT AGREEMENTS WITH THIRD-PARTY PAYORS. PART III, LINE 3: LAKE VIEW HOSPITAL DOES NOT HAVE A METHOD TO CALCULATE WITH REASONABLE ACCURACY THE PORTION OF BAD DEBT EXPENSE ATTRIBUTABLE TO PATIENTS WHO WOULD QUALIFY FOR FINANCIAL ASSISTANCE BUT DID NOT COMPLETE AN APPLICATION. PART III, LINE 4: SEE THE "PATIENT RECEIVABLES" PARAGRAPH IN NOTE 1 ON PAGE 11 OF THE ATTACHED AUDITED FINANCIAL STATEMENTS. PART III, LINE 8: THE COST-TO-CHARGE RATIO WAS THE COSTING METHODOLOGY USED TO DETERMINE THE MEDICARE ALLOWABLE COSTS REPORTED ON THE MEDICARE COST REPORT.THE MEDICARE SHORTFALL SHOULD BE CONSIDERED A COMMUNITY BENEFIT BECAUSE THE PEOPLE WHO RELY ON MEDICARE TEND TO BE LOWER INCOME AND MAY STRUGGLE TO ACCESS MEDICAL CARE IF THEY DIDN'T HAVE MEDICARE. LAKE VIEW HOSPITAL PROVIDES HEALTH CARE TO THESE INDIVIDUALS DESPITE THE LOSSES INCURRED THROUGH THE MEDICARE PROGRAM. PART III, LINE 9B: PRESUMPTIVE FINANCIAL ASSISTANCE ELIGIBILITY - THERE ARE INSTANCES WHEN A PATIENT MAY APPEAR ELIGIBLE FOR FINANCIAL DISCOUNTS, BUT THERE IS NO FINANCIAL ASSISTANCE FORM ON FILE OR A LACK OF SUPPORTING DOCUMENTATION. IN THE EVENT THERE IS NO EVIDENCE TO SUPPORT A PATIENT'S ELIGIBILITY FOR FINANCIAL ASSISTANCE, LAKE VIEW MAY USE OUTSIDE AGENCIES OR VENDORS IN DETERMINING ELIGIBILITY AND POTENTIAL DISCOUNT AMOUNTS. THESE RESOURCES MAY USE DEMOGRAPHIC AND HOUSEHOLD INFORMATION AND/OR CREDIT SCORING TECHNOLOGY TO DETERMINE THE PERCENT OF ASSISTANCE TO APPLY TO THE PATIENT'S ACCOUNT. PATIENTS WHO MEET PRESUMPTIVE ELIGIBILITY CRITERIA MAY BE GRANTED FINANCIAL ASSISTANCE WITHOUT COMPLETING THE APPLICATION. IF A PATIENT QUALIFIES FOR PRESUMPTIVE CHARITY AFTER ALL BILLING SERVICE COLLECTION EFFORTS HAVE FAILED, LAKE VIEW APPLIES THE PERCENTAGE OF FINANCIAL ASSISTANCE AND SENDS THE REMAINING BALANCE TO THE COLLECTION AGENCY. IF A PATIENT QUALIFIES FOR PRESUMPTIVE CHARITY BEFORE ALL COLLECTION EFFORTS HAVE FAILED, LAKE VIEW APPLIES THE PERCENTAGE OF FINANCIAL ASSISTANCE AND NOTIFIES THE BILLING SERVICE OF THE REDUCTION. THE BILLING SERVICE CONTINUES COLLECTION ACTIVITY ON THE ADJUSTED BALANCE. PART VI, LINE 2: IN ACCORDANCE WITH THE PATIENT PROTECTION AND AFFORDABLE CARE ACT, LAKE VIEW MEMORIAL HOSPITAL CONDUCTED A COMMUNITY HEALTH NEEDS ASSESSMENT DURING 2022 TO ASSESS THE NEEDS OF THE COMMUNITY. THIS REPORT WILL COVER YEARS 2022 THROUGH 2024. PART VI, LINE 3: A REASONABLE EFFORT IS MADE TO ENSURE PATIENTS ARE AWARE OF ALL FINANCIAL ASSISTANCE OPPORTUNITIES, INCLUDING CITY, COUNTY, STATE, FEDERAL AND OTHER PRIVATE PROGRAMS. THE NOTICE OF FINANCIAL AID IS POSTED IN ALL MAJOR PATIENT REGISTRATION AREAS OF THE HOSPITAL AS WELL AS ON THE HOSPITAL'S WEBSITE. IN ADDITION, THE NOTICE IS AVAILABLE TO PATIENTS IN PRINTED FORM. TRAINING AND INFORMATION REGARDING FINANCIAL ASSISTANCE IS PROVIDED TO ALL MEMBERS OF THE STAFF THAT INTERACT WITH PATIENTS. AT A MINIMUM, THESE INDIVIDUALS ARE PREPARED TO REFER THE PATIENT TO HOSPITAL BUSINESS OFFICE STAFF OR SOCIAL WORKERS. PART VI, LINE 4: LAKE VIEW MEMORIAL HOSPITAL IS LOCATED IN THE CITY OF TWO HARBORS, LAKE COUNTY, MN, A RURAL COMMUNITY 25 MILES NORTHEAST OF DULUTH, MN, ON THE SHORES OF LAKE SUPERIOR. LAKE VIEW IS THE SOLE HEALTH CARE PROVIDER IN LAKE COUNTY, SERVING A POPULATION OF APPROXIMATELY 3,500 IN THE CITY OF TWO HARBORS, 1,600 IN THE CITY OF SILVER BAY, AND 10,500 TOTAL PEOPLE IN THE COMBINED PRIMARY AND SECONDARY SERVICE AREAS. THE MARKET AREA IS PROJECTED TO GROW BY APPROXIMATELY 2.0% FROM 2020 TO 2030. THE PRIMARY SERVICE AREA INCLUDES NINE COMMUNITIES: BEAVER BAY, BRIMSON, FINLAND, ISABELLA, KNIFE RIVER, SCHROEDER, SILVER BAY, TOFTE AND TWO HARBORS. THESE COMMUNITIES SUPPLY APPROXIMATELY 90% OF THE HOSPITAL'S INPATIENT AND SWING BED DISCHARGES. THE SECONDARY SERVICES AREA CONTAINS SIX COMMUNITIES, DEFINED BY ZIP CODE, FROM THE DULUTH AREA, AND ACCOUNT FOR 6% OF THE HOSPITAL'S INPATIENT AND SWING BED DISCHARGES. THE REMAINING 4% OF DISCHARGES COMES FROM COMMUNITIES OUTSIDE THESE SERVICE AREAS, LARGELY ATTRIBUTABLE TO TOURISM IN THE AREA. THE TWO HARBORS AREA OFFERS A WIDE ARRAY OF ACTIVITIES/ATTRACTIONS FOR TOURISTS AND RESIDENTS INCLUDING HIKING, FESTIVALS, CROSS-COUNTRY SKING, SNOWMOBILING, BIKING, CAMPING, FISHING, GOLF, BAND CONCERTS, BOATING, AND THE LAKE COUNTY FAIR. PART VI, LINE 5: LAKE VIEW MEMORIAL HOSPITAL IS THE ONLY HOSPITAL LOCATED IN LAKE COUNTY, MN. LAKE VIEW HAS A SIGNIFICANT IMPACT ON THE OVERALL HEALTH AND ACCESS TO MEDICAL SERVICES THROUGHOUT LAKE COUNTY BY PROVIDING A VARIETY OF HEALTH CARE SERVICES IN TWO HARBORS, SILVER BAY AND SURROUNDING AREAS. RESIDENTS CAN RECEIVE HIGH-QUALITY CARE IN THEIR OWN COMMUNITY WITHOUT HAVING TO DRIVE LONG DISTANCES TO LARGER CITIES. LAKE VIEW OFFERS COMPREHENSIVE SERVICES IN ITS MEDICAL CLINICS WITH PRIMARY AND SPECIALTY PHYSICIANS, RETAIL PHARMACY, HOME HEALTH SERVICES IN PARTNERSHIP WITH ST. LUKE'S HOSPITAL, COMPREHENSIVE REHAB SERVICES AND FITNESS CENTERS (PT, OT, SPEECH-LANGUAGE PATHOLOGY, CARDIAC REHAB), DIAGNOSTIC RADIOLOGY, SURGICAL AND PROCEDURAL SERVICES, FULL-SERVICE MEDICAL LAB, EMERGENCY ROOM AND URGENT CARE, AND A VARIETY OF INPATIENT SERVICES (OBSERVATION, ACUTE, SUB-ACUTE AND RESPITE PATIENTS). THE HOSPITAL PLAYS A VITAL ROLE IN THE INFRASTRUCTURE OF THE COUNTY AND IS ONE OF THE LARGEST EMPLOYERS IN TWO HARBORS WITH 168 EMPLOYEES. LAKE VIEW ALSO EMPLOYS MANY INDIVIDUALS WITH MODERATE TO HIGH INCOMES. LAKE VIEW IS A SIGNIFICANT PURCHASER OF GOODS AND SERVICES IN LAKE COUNTY, AND THIS RESULTS IN A POSITIVE IMPACT ON THE LOCAL ECONOMY. LAKE VIEW SUPPORTS MANY COMMUNITY ORGANIZATIONS THAT IMPACT THE OVERALL HEALTH OF THE COMMUNITY, INCLUDING BUT NOT LIMITED TO COMMUNITY PARTNERS, LAKE SUPERIOR SCHOOL DISTRICT, LAKE COUNTY AMBULANCE SERVICE, AND GOVERNMENTAL AGENCIES. ACCESS TO HIGH-QUALITY HEALTH CARE FACILITIES AND SCHOOLS IS VERY IMPORTANT IN ATTRACTING NEW BUSINESSES, RESIDENTS, AND FAMILIES TO COMMUNITIES. LAKE VIEW OFFERS THIS ACCESS TO COMPREHENSIVE FACILITIES AND PROVIDERS, AS WELL AS PROVIDING EMPLOYMENT OPPORTUNITIES TO NEW RESIDENTS. PART VI, LINE 6: LAKE VIEW MEMORIAL HOSPITAL IS NOT PART OF AN AFFILIATED HEALTH CARE SYSTEM. PART VI, LINE 7, REPORTS FILED WITH STATES MN 0 1 0 0 0 0 0 0 0 ERIC LOHN TREASURER ST ST. LUKE'S HOSP CO-PRESIDENT & CFO 0 819897 0 189842 0 1242 0 6975 0 189328 0 1207284 0 0 NICHOLAS VAN DEELEN MD ST. LUKE'S HOSPITAL CMO 0 785026 0 77982 0 4002 0 9900 0 189328 0 1066238 0 0 GREG RUBERG PRESIDENT/CEO 0 238409 0 43712 0 683 0 6743 0 69574 0 359121 0 0 ELIZABETH FEIST MD PHYSICIAN 201910 0 0 0 240 0 4340 0 28536 0 235026 0 0 0 E TOLGA HANHAN MD PHYSICIAN 204301 0 0 0 450 0 4533 0 17539 0 226823 0 0 0 SHAWN MCMAHON MD DIRECTOR & PHYSICIAN 169180 0 0 0 1980 0 3897 0 18256 0 193313 0 0 0 KELSEY SCHULTZ MD PHYSICIAN 186639 0 0 0 270 0 3782 0 1278 0 191969 0 0 0 PART I, LINE 3 THE CEO OF LAKE VIEW MEMORIAL HOSPITAL IS AN EMPLOYEE OF ST. LUKE'S HOSPITAL OF DULUTH, A 501(C)(3) RELATED ORGANIZATION. THE FOLLOWING METHODS ARE USED BY ST. LUKE'S WHEN DETERMINING THE CEO'S COMPENSATION: 1. COMPENSATION COMMITTEE 2. INDEPENDENT COMPENSATION CONSULTANT 3. WRITTEN EMPLOYMENT CONTRACT 4. COMPENSATION SURVEY OR STUDY 5. APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE PART I, LINE 4B ST. LUKE'S HOSPITAL OF DULUTH MAINTAINS 457(F) NONQUALIFIED DEFERRED COMPENSATION PLANS FOR ELIGIBLE EMPLOYEES. IN 2022, CONTRIBUTIONS TO THE 457(F) PLANS WERE: ERIC LOHN - $163,015 NICHOLAS VAN DEELEN - $163,015 GREG RUBERG - $40,567 IN 2022, DISTRIBUTIONS FROM THE 457(F) PLAN WERE: ERIC LOHN - $189,842 NICHOLAS VAN DEELEN - $77,982 GREG RUBERG - $43,712 A CITY OF TWO HARBORS MN 416005579 2019-10-02 6000000 FUND HOSPITAL ADDITION, & PURCHASE AGREEMENT. 0 0 0 B DULUTH ECONOMIC DEVELOPMENT AUTHORITY 900848286 2021-09-09 2453216 REFINANCE PRIOR DEBTS 0 0 0 A 184699 6000000 107400 919212 4973388 2020 0 0 1 1 B 2453216 48943 2404273 2021 1 1 1 1 A 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 0 1 0 1 0 0 0 1 B 0 1 0 0 0 0 0 0 1 A 1 B 1 FORM 990, PART VI, SECTION A, LINE 3 THE HOSPITAL HAS A MANAGEMENT SERVICES AGREEMENT WITH ST. LUKE'S HOSPITAL TO PROVIDE ADMINISTRATIVE, INFORMATION TECHNOLOGY, HUMAN RESOURCES, LAUNDRY, DIETICIAN, PHARMACY AND OTHER SERVICES. THE HOSPITAL PURCHASED $2,311,783 IN SERVICES FROM ST. LUKE'S HOSPITAL FOR THE YEAR ENDED DECEMBER 31, 2022. FORM 990, PART VI, SECTION A, LINE 6 LAKE VIEW MEMORIAL HOSPITAL HAS A SINGLE CORPORATE MEMBER, ST. LUKE'S HOSPITAL OF DULUTH, A TAX-EXEMPT MINNESOTA NOT-FOR-PROFIT CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A THE HOSPITAL'S BOARD OF DIRECTORS NOMINATES POTENTIAL BOARD MEMBERS. HOWEVER, THE BOARD OF DIRECTORS OF ST. LUKE'S HOSPITAL OF DULUTH HAS THE AUTHORITY TO ELECT THE HOSPITAL'S BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B IN ADDITION TO DOING ALL THINGS REQUIRED BY LAW AND EXCEPT AS OTHERWISE PROVIDED, THE CORPORATE MEMBER SHALL HAVE THE FOLLOWING SPECIFIC RIGHTS AND RESPONSIBILITIES: A) APPOINT THE BOARD OF DIRECTORS; B) APPROVE ANY CHANGE IN THE PHILOSOPHY, CHARACTER OR MISSION, AND APPROVE THE LONG-RANGE GOALS, STRATEGIC PLANS AND OVERALL PURPOSES; C) APPROVE ALL AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS OF LAKE VIEW MEMORIAL HOSPITAL AND ALL SUBSIDIARIES; D) APPROVE THE ADDITION OF NEW MEMBERS; E) APPROVE THE ESTABLISHMENT, TRANSFER AND/OR DISSOLUTION OF ANY SUBSIDIARY CORPORATION; F) APPROVE LONG-TERM BORROWING OF MONEY AND OTHER FORMS OF LONG-TERM INDEBTEDNESS; G) APPROVE THE PURCHASE, SALE, LEASE, DISPOSITION, ENCUMBRANCE OR ALIENATION OF REAL PROPERTY, AND THE SALE, LEASE, DISPOSITION OR ENCUMBRANCE OF SUBSTANTIALLY ALL OF THE PERSONAL PROPERTY; H) PARTICIPATE IN THE PREPARATION OF, AND GIVE APPROVAL TO, ANY PLAN OF DISSOLUTION OR MERGER, CONSOLIDATION, ACQUISITION OR DISPOSITION OF REAL PROPERTY OR RELOCATION OF THE FACILITIES; I) RATIFY THE CHIEF EXECUTIVE OFFICER AS RECOMMENDED BY THE BOARD OF DIRECTORS; J) APPROVE ANY RECOMMENDATION BY THE BOARD OF DIRECTORS TO REMOVE THE CHIEF EXECUTIVE OFFICER AND CONDUCT REGULAR EVALUATION OF THE CHIEF EXECUTIVE OFFICER IN CONJUNCTION WITH THE BOARD OF DIRECTORS; K) CONDUCT, THROUGH THE CORPORATE MEMBER'S CEO, REGULAR EVALUATIONS OF THE CHIEF EXECUTIVE OFFICER OF THE HOSPITAL IN CONJUNCTION WITH THE BOARD OF DIRECTORS; L) RATIFY THE BUDGETS AND APPROVE UNBUDGETED CAPITAL EXPENDITURES GREATER THAN $100,000 IN ANY ONE FISCAL YEAR; M) REVIEW AND APPROVE THE AUDITED FINANCIAL REPORTS; N) RATIFY THE SELECTION AND RETENTION OF THE INDEPENDENT AUDITING FIRM AND LEGAL COUNSEL; AND O) HAVE THE EXCLUSIVE AUTHORITY TO APPROVE ALL USE BY THE CORPORATION OF THE NAME "ST LUKES HOSPITAL AND ANY OTHER TRADE NAMES OR REFERENCES TO ST LUKES. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REFERENCED MULTIPLE SOURCES OF INFORMATION IN ORDER TO ACCURATELY PREPARE THE 2021 FORM 990. THE SOURCES OF INFORMATION INCLUDE THE INTERNAL REVENUE SERVICE WEBSITE, HEALTHCARE TRADE ASSOCIATIONS AND OTHER VARIOUS PUBLICATIONS. A FINAL DRAFT OF THE FORM WAS PREPARED AND REVIEWED BY THE FOLLOWING GROUPS: 1) LAKE VIEW'S OFFICERS AND SENIOR MANAGEMENT; 2) LAKE VIEW'S BOARD OF DIRECTORS. IN THE CASE OF THE BOARD OF DIRECTORS, THE FINAL DRAFT FORM 990 REVIEW WAS LISTED AS AN AGENDA ITEM AT THEIR OCTOBER 2022 MEETING. BOARD MEMBERS WERE ASKED TO REVIEW THE DOCUMENT AND DIRECT ANY QUESTIONS TO THE CHIEF FINANCIAL OFFICER. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, OFFICER AND COMMITTEE MEMBER SHALL SIGN, AS A CONDITION TO SERVING THE CORPORATION IN HIS/HER RESPECTIVE ROLE AND ANNUALLY THEREAFTER, A STATEMENT AGREEING TO BE BOUND BY THE TERMS OF THE POLICY. PURSUANT TO THE POLICY, ANY DIRECTOR, OFFICER OR COMMITTEE MEMBER HAVING A FINANCIAL INTEREST IN A CONTRACT OR OTHER TRANSACTION PRESENTED TO THE BOARD OF DIRECTORS OR A COMMITTEE THEREOF FOR AUTHORIZATION, APPROVAL, OR RATIFICATION SHALL MAKE A PROMPT, FULL AND FRANK DISCLOSURE OF SUCH PERSON'S INTEREST TO THE BOARD OR COMMITTEE PRIOR TO ITS ACTING ON SUCH CONTRACT OR TRANSACTION. SUCH DISCLOSURE SHALL INCLUDE ANY RELEVANT AND MATERIAL FACTS, KNOWN TO SUCH PERSON, ABOUT THE CONTRACT OR TRANSACTION WHICH MIGHT REASONABLY BE CONSTRUED TO BE ADVERSE TO THE CORPORATION'S INTEREST. THE BOARD OR COMMITTEE TO WHICH SUCH DISCLOSURE IS MADE SHALL THEREUPON DETERMINE, BY MAJORITY VOTE, WHETHER THE DISCLOSURE SHOWS THAT A CONFLICT OF INTEREST EXISTS OR CAN REASONABLY BE CONSTRUED TO EXIST. IF A CONFLICT IS DEEMED TO EXIST, SUCH PERSON SHALL NOT VOTE ON, NOR USE PERSONAL INFLUENCE ON, OR PARTICIPATE (OTHER THAN TO PRESENT FACTUAL INFORMATION TO OR RESPOND TO QUESTIONS) IN THE DISCUSSIONS AND DELIBERATIONS WITH RESPECT TO SUCH CONTRACT OR TRANSACTION. SUCH PERSON MAY BE COUNTED IN DETERMINING THE EXISTENCE OF A QUORUM AT ANY MEETING WHERE THE CONTRACT OR TRANSACTION IS UNDER DISCUSSION OR IS BEING VOTED UPON. THE MINUTES OF THE MEETING SHALL REFLECT THE DISCLOSURE MADE, THE VOTE AND, WHERE APPLICABLE, THE ABSTENTION FROM VOTING AND PARTICIPATION, AND WHETHER A QUORUM WAS PRESENT. FORM 990, PART VI, SECTION B, LINE 15 CEO COMPENSATION IS HANDLED BY ST. LUKE'S HOSPITAL, AS LAKE VIEW PRESIDENT/CEO IS AN EMPLOYEE OF ST. LUKE'S HOSPITAL AND IS CONTRACTED TO LAKE VIEW MEMORIAL HOSPITAL VIA THE INTER-COMPANY MASTER SERVICES AGREEMENT. ST. LUKE'S USES A COMBINATION OF INDEPENDENT REVIEW, EXECUTIVE SALARY SURVEYS AND OTHER METHODS WHEN DETERMINING THE CEO'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 LAKE VIEW MEMORIAL HOSPITAL'S GOVERNING DOCUMENTS AND CONFLICTS OF INTEREST STATEMENTS ARE REVIEWED AND UPDATED ANNUALLY BY THE BOARD OF DIRECTORS. THEY ARE NOT AVAILABLE TO THE GENERAL PUBLIC. THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC AS AN ATTACHMENT TO THE FORM 990. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 4,873,645. MANAGEMENT AND GENERAL EXPENSES 760,608. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,634,253. FORM 990, PART XI, LINE 9: CHANGE IN INVESTMENT IN LAKEVIEW FOUNDATION -107,612. LAKE VIEW MEMORIAL HOSPITAL FOUNDATION OF NORTHEAST MINNESOTA 325 11TH AVENUE TWO HARBORS MN 55616 411700972 FUNDRAISING SUPPORT FOR LAKE VIEW MEMORIAL HOSPITAL MN 501(C)(3) LINE 12A, I LAKE VIEW MEMORIAL HOSPITAL 1 ST LUKE'S HOSPITAL OF DULUTH 915 E 1ST STREET DULUTH MN 55805 410714079 HEALTH CARE / HOSPITAL MN 501(C)(3) LINE 3 N/A 0 ST LUKE'S FOUNDATION 1000 E 1ST STREET SUITE 120 DULUTH MN 55805 411448118 FUNDRAISING SUPPORT FOR ST. LUKE'S HOSPITAL OF DULUTH MN 501(C)(3) LINE 12A, I ST LUKE'S HOSPITAL OF DULUTH 0 0 1 1 0 0 0 0 0 0 1 1 1 1 0 1 1 1 0 0