2025-08-15T01:18:51-05:00 2024-09-30 861065772 Deloitte Tax LLP 111 Monument Circle Suite 4200 Indianapolis IN 46204 990 2023-10-01 273311774 St Luke's McCall 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 66238480 0 X www.stlukesonline.org X 2010 ID Provide healthcare services to the community. 14 13 0 74 0 0 4506699 335656 52656079 63269785 122739 139010 230698 216690 57516215 63961141 0 271635 0 0 0 0 0 0 271635 55160604 61349496 55160604 61621131 2355611 2340010 87965611 88365072 18953315 15837969 69012296 72527103 X To improve the health of people in the communities we serve. 0 0 15273655 0 19609127 Medical & Surgical:In 2010, McCall Memorial Hospital integrated with St. Luke's Health System and became St. Luke's McCall. This 15-bed critical access hospital, founded in 1956, is located in the central Idaho mountains about 100 miles north of Boise. The hospital provides 24-hour emergency services, inpatient and outpatient care, surgical care, maternal and childbirth services, hospice care and more. Its providers and staff are recognized for prevention and wellness initiatives and integrative therapies. 2023 saw the opening of the expanded, modernized hospital and a new urgent care. During fiscal year 2024, St. Luke's McCall provided patient care for 755 admissions and care associated with 73,512 outpatient visits. 11465751 0 4292414 Primary Care:St. Luke's McCall owns and operates multiple clinics, in McCall, New Meadows and Riggins. Payette Lakes Medical Clinic and McCall Medical Clinic, both in McCall, support family medicine physicians, internal medicine physicians, general and orthopedic surgeons, P.A.s and N.P.s. 3699227 0 9881007 Emergency:St. Luke's McCall operates a 24/7 emergency department. The ED, classified as a Level IV trauma unit, provides the latest in emergency services and equipment, including virtual care access. On-site services include CT scan, ultrasound, lab and EKG. 23524924 271635 29487237 Other services include pharmacy, inpatient rehabilitation, lab services, orthopedics, behavioral health, acute care and telehealth. 23524924 271635 29487237 53963557 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 14 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 2083812222 190 E Bannock Boise ID 83712 X Chris Roth President & System CEO 2.00 50.00 X X 0 1855601 60738 Andy Scoggin Chair 0.50 2.50 X X 0 0 0 Alan Korn MD Director (End 12/2023) 0.50 2.50 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 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 2.00 48.00 X 0 844232 48218 Sandee Moore Gehrke Hospital Chief Executive Officer 5.00 37.00 X 0 838245 49699 Kathryn Fowler SVP/CFO/Treasurer 2.00 48.00 X 0 768744 25553 Dennis Mesaros VP, Population Health 10.00 30.00 X 0 584148 39969 Timothy Neuschwander MD Physician 40.00 0.00 X 0 598691 42231 Adam Weller MD Physician 40.00 0.00 X 0 488297 50779 Sarah Curtin MD Physician 40.00 0.00 X 0 431374 63189 Jonathan Currey MD Physician 40.00 0.00 X 0 443499 44313 Amy Ocmand MD Physician 40.00 0.00 X 0 430502 25547 David C Pate MD JD Former CEO & President 0.00 0.00 X 0 154684 0 Jeffrey S Taylor Former SVP/CFO/Treasurer 0.00 0.00 X 0 110504 0 0 7548521 450236 0 1 1 0 Qualivis LLC 2000 Center Point Rd Ste 2360 Columbia SC 29210 Medical Staffing 1380432 Rightsourcing Inc 9 Executive Cir 290 Irvine CA 92614 Medical Staffing 1107040 Pointcore Construction LLC 601 SW Water St Peoria IL 61602 Construction Services 812791 Midwest D-Vision Solutions 509 W McGreogor Ct Boise ID 83705 Installation Services 666719 C & J Dirtworks LLC 8410 W Falling Star St Boise ID 83709 Construction Services 633409 36 335656 335656 Net Patient Revenue 622110 60640305 60640305 Contract Service Reven 900099 2151693 2151693 SLHS Allocated Revenue 900099 193937 193937 Premium Revenue 900099 171931 171931 111919 111919 63269785 151267 151267 207769 82147 125622 125622 125622 2182935 2195192 -12257 -12257 -12257 Cafeteria/Catering/Ven 722514 91068 91068 91068 63961141 63269785 0 355700 271635 271635 1779630 1779630 35067 35067 1741201 1741201 1055583 1055209 374 3574740 3574740 552352 470205 82147 195912 182275 11431 2206 4386983 956266 3430717 Allocated SLHS Wages 31663590 29092741 2312944 257905 Supplies 9320195 9148992 163010 8193 Allocated SLHS Expense 4104295 3565639 538656 Contract Service 1379885 1142298 237587 1560063 947659 609447 2957 61621131 53963557 7385939 271635 140893 243972 9542388 10110754 1312745 1152983 759799 770976 89186899 17711639 71853977 71475260 4355809 4611127 0 0 87965611 88365072 2984368 2195390 15968947 13642579 18953315 15837969 X 69012296 72527103 69012296 72527103 87965611 88365072 X 2340010 224732 950065 X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 88407 995810 1084217 58082909 10190159 47892750 26579206 7521480 19057726 3440567 3440567 71475260 Due to Related Parties 10054410 Operating Leases 517198 Medicare Medicaid AP 3070971 13642579 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 1 X 1 X 1 X 1 0 0 1397969 1397969 0.02270 6086647 4792578 1294069 0.02100 7484616 4792578 2692038 0.04370 759184 30733 728451 0.01180 345026 345026 0.00560 1904274 787908 1116366 0.01810 23810 23810 0.00040 3032294 818641 2213653 0.03590 10516910 5611219 4905691 0.07960 5671 5671 0.00010 33720 33720 0.00050 56932 56932 0.00090 96323 96323 0.00150 1 1770496 0 10603808 14439006 -3835198 X 1 1 1 1 St Luke's McCall 1000 State Street McCall ID 83638 www.stlukesonline.org State of Idaho License #11 X X X X St Luke's McCall 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 McCall 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 Health Regence BlueShield of Idaho Saint Alphonsus Health System Saltzer (Intermountain) Health Southwest District Health St. Luke's Health System United Way of Treasure Valley Weiser Memorial Hospital Western Idaho Community Health Collaborative Steering Committe: Area Agency on Aging Blue Cross of Idaho Foundation for Health Boise State University Central District Health Community Council of Idaho, Inc. Idaho Anti-Trafficking Coalition Idaho Association for the Education of Young Children Idaho Foodbank Idaho Housing and Finance Association Idaho Policy Institute Idaho Primary Care Associates Jesse Tree Micron Saltzer (Intermountain) Health Southwest District Health St. Luke's Health System Saint Alphonsus Health System Terry Reilly Health System Valley Regional Transit Western Idaho Community Action Partnership Women and Children's Alliance Focus Group Hosts: Adams County Health Action Team Boise School District Caldwell Health Coalition Canyon County First Responders Cascade Medical Center Center for Global Health and Healing Elmore County Health Coalition Fit and Fall Proof Caldwell Methodist Church Fit and Fall Proof Emmett Rec Center Fit and Fall Proof Middleton Fit and Fall Proof New Plymouth Fit and Fall Proof Payette Senior Center Gem Community Health Coalition Glenns Ferry Senior Center Good Samaritan Home Mobile Crisis Unit Region 4 Owyhee Health Coalition Payette County Health Action Team Saint Alphonsus Health System The New Plymouth Kiwanis Club Valley County Opioid Response Project Washington County Health Coalition Facilitators: Baker County Baker County Safe Family for Children Boise State University Center for the Study of Aging Central District Health Idaho Caregiver Alliance Malheur County Health District Oregon Department of Human Services Oregon Food Bank Saint Alphonsus Health System Saltzer (Intermountain) Health Southwest District Health Southwest Idaho Area Agency on Aging St. Luke's Health System United Way of Treasure Valley Western Idaho Community Health Collaborative Community Leader Interview Participants: Ada County Paramedics Adams County Sheriff's Office Boys and Girls Club of Ada County Canyon County Government CATCH Boise State University - Center for the Study of Aging City of Caldwell City of New Meadows City of Payette College of Southern Idaho Community Council of Idaho Economic Opportunity Elmore County Commissioners Family Caregiver Navigator Program Idaho Association for the Education of Young Children Idaho Business for Education Idaho Commission on Hispanic Affairs Idaho Department of Health and Welfare Behavioral Health Idaho Housing and Finance Association Idaho Oral Health Association Idaho Suicide Hotline Inclusive Idaho Jannus Jesse Tree Living Independence Network Corporation Meadows Valley Foodbank Mobile Crisis Unit Region 4 Owyhee County Government The Speedy Foundation State Independent Living Center Valley Regional Transit Vallivue Elementary School Washington County State Government Western Idaho Community Action Partnership Women and Children's Alliance https://www.stlukesonline.org/about-st-lukes/supporting-the-community/community-health-needs-assessments St. Luke's McCall 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, St. Luke's Nampa St. Luke's McCall 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), Regence BlueShield of Idaho St. Luke's McCall Part V, Section B, Line 11: St. Luke's McCall Prioritized Community Health Needs In 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 are employing to address the most significant health needs identified in our 2023 Community Health Needs Assessment for the McCall area. (1) Safe, Affordable Housing and Homelessness Strategy 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, Inclduing Mental Health and Well-Being, and Substance Misuse Strategy 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. Strategy 3: Support community health worker 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 McCall 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; and d. other investments (rental properties, etc.). www.stlukesonline.org/resources/before-your-visit/financial-care St. Luke's McCall Part V, Section B, Line 16j: A Financial Care application is provided to the patient which contains Patient Financial Advocate contact information. 7 1 - St Luke's Clinic 211 Forest St McCall ID 83638 Family Medicine, Nephrology 2 - St Luke's Rehabilitation 1010 State Street McCall ID 83638 Rehabilitation 3 - St Luke's Clinic 209 Forest St McCall ID 83638 General Surgery, Internal Medicine, Wound Center 4 - St Luke's Clinic 200 Forest St McCall ID 83638 Orthopedic Surgery and Sleep medicine 5 - St Luke's Clinic 301 Deinhard Lane McCall ID 83638 Behavioral Health and Integrative Medicine 6 - St Luke's Clinic Salmon River 214 N Main St Riggins ID 83549 Family Medicine 7 - St Luke's Meadows Valley Family Med 320 Virginia St New Meadows ID 83654 Family Medicine 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: Women's Health ServicesSubsidized Continuing CareHome CareBehavioral Health ServicesEmergency and Trauma Services Part 1, Line 6a: St. Luke's McCall, Ltd. is not required under Idaho law to file a community benefit report, since its total licensed beds are less than the minimum 150 bed requirement threshold. (McCall has 15 licensed beds.) Moreover, the activity of St. Luke's McCall, Ltd. is not included in the community benefit report within any of its related organizations within the St. Luke's Health System. Part 1, Line 7i, Cash and in-kind contributions for community benefit: During the fiscal year 2024, 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 1, 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 2024. The amount is calculated by comparing the total Medicare apportioned costs (allowable costs) to payments (including IME and GME) received during FY'24.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-assessments Additional 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: Valley and Adams Counties represent the geographic area used to define the community we serve, also referred to here as our primary service area or service area. The residents of Adams and Valley counties comprise about 80% of our inpatients with approximately 61% of our inpatients living in Valley County and 19% in Adams County. Valley County is part of Idaho Public Health District 4 and Adams County is part of Idaho Public Health District 3. 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 McCall, Ltd. maintains an open medical staff. Any physician can apply for practicing privileges as long as they meet the standards for St. Luke's McCall, 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. 1 St Lukes McCall Foundation Inc 1000 State Street McCall ID 83638 820384205 501(c)(3) 271635 0 Provide Support For Overall Operational Needs Of St. Lukes Mccall Foundation, Inc. 1 0 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. Sch. I Part I During the fiscal year 2024 the Health System administered and dispensed community grants into one department which is aligned under SLHS. The grants were awarded and continued to support health initiatives through all the communities we serve. 0 1 0 0 0 0 0 0 0 Chris Roth President & System CEO 0 1651797 0 0 0 203804 0 29892 0 30846 0 1916339 0 0 Christine Neuhoff SVP/Chief Legal Officer/Secretary 0 685467 0 0 0 158765 0 24894 0 23324 0 892450 0 0 Sandee Moore Gehrke Hospital Chief Executive Officer 0 748734 0 0 0 89511 0 19896 0 29803 0 887944 0 0 Kathryn Fowler SVP/CFO/Treasurer 0 717564 0 0 0 51180 0 19896 0 5657 0 794297 0 0 Timothy Neuschwander MD Physician 0 516955 0 58436 0 23300 0 11756 0 30475 0 640922 0 0 Dennis Mesaros VP, Population Health 0 503089 0 14316 0 66743 0 19896 0 20073 0 624117 0 0 Adam Weller MD Physician 0 325408 0 139849 0 23040 0 19896 0 30883 0 539076 0 0 Sarah Curtin MD Physician 0 343546 0 65533 0 22295 0 28610 0 34579 0 494563 0 0 Jonathan Currey MD Physician 0 347317 0 78142 0 18040 0 17819 0 26494 0 487812 0 0 Amy Ocmand MD Physician 0 230391 0 160886 0 39225 0 18208 0 7339 0 456049 0 0 David C Pate MD JD Former CEO & President 0 0 0 0 0 154684 0 0 0 0 0 154684 0 154684 Jeffrey S Taylor Former SVP/CFO/Treasurer 0 0 0 0 0 110504 0 0 0 0 0 110504 0 60871 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 McCall, Ltd. The System board approves the compensation amount per the recommendation of its compensation committee. In determining compensation for the CEO, the System board utilizes the following: Compensation Committee Independent compensation consultant Compensation survey or study Approval by the board or compensation committee Part I, Line 4b During CY2023, the following individuals participated in a supplemental non-qualified executive retirement plan governed by 457(f): 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. Sandee Moore Gehrke received $38,938 of taxable benefits for service in a supplemental retirement plan. Dennis Mesaros received $23,855 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. 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 McCall, Ltd. Form 990, Part VI, Section A, line 7a St. Luke's McCall (Corporation) and St. Luke's Health System, Ltd. (Member) 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 McCall, Ltd. (SLM). 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 of 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 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: 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: Other Contributions Not Released from Restriction 950,065. St Luke's Clinic-McCall LLC 190 E Bannock Boise ID 83712 452715717 Physician Clinic Services ID 8514275 827730 St Luke's McCall Ltd 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 Nampa Medical Center Ltd 190 E Bannock Boise ID 83712 821162805 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 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 Broadway Park Holdings LLC 4904 N Mountainside Lane Boise ID 83702 823709613 RENTAL REAL ESTATE ID N/A 0 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 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0