2016-05-16T09:56:14-05:00 2015-06-30 450250958 Eide Bailly LLP 800 Nicollet Mall Ste 1300 Minneapolis MN 554027033 990 2014-07-01 460422673 AVERA HEALTH AVER 6053227300 3900 WEST AVERA DRIVE No 300 SIOUX FALLS SD 57108 Jim Breckenridge Secretary/Treasurer 6053224700 2016-05-12 1 Kim Hunwardsen CPA P00484560 6122536500 2016-05-11 2014 2016-08-17 19:52:53Z John Porter 3900 WEST AVERA DRIVE No 300 SIOUX FALLS SD 57108 169536900 0 0928 X www.avera.org X 1998 SD Promotion of Health 15 13 940 42 656640 129714 8015201 12575041 125942998 150926620 572957 5456718 278813 425855 134809969 169384234 3241116 5116664 0 0 74107652 83328437 0 0 0 42106832 61655404 119455600 150100505 15354369 19283729 1372317642 1372841956 1121323279 1111615665 250994363 261226291 X Avera Health is a health ministry rooted in the Gospel. Our mission is to make a positive impact in the lives and health of persons and communities by providing quality services guided by Christian values. 0 0 130106402 5116664 150926620 Avera Health delivers health care to individuals and communities through a system of nearly 330 affiliated health care facilities, which are referred to collectively as "Avera." Avera, the health ministry of the Benedictine and Presentation Sisters, serves the people of eastern South Dakota and surrounding states with a wide spectrum of health services delivered through hospitals, long-term care facilities, clinics and other health programs.Avera Health VisionWorking with its partners, Avera Health shall provide a quality, cost-effective health ministry, which reflects Gospel values. We shall improve the health care of the people we serve through a regionally integrated network of persons and institutions.Avera ValuesIn caring for life, the Avera community is guided by the Gospel values of compassion, hospitality and stewardship.Avera is sponsored by the Benedictine Sisters of Yankton, S.D., and the Presentation Sisters of Aberdeen, S.D. In accordance with its Catholic mission, Avera adheres to "The Ethical and Religious Directives for Catholic Health Care Services".Avera facilities return any revenues over expenses that they receive to the people in their communities in three ways:We provide care of those who cannot afford to pay. Avera affiliates provide free or discounted health and health-related services to persons who cannot afford to pay all or part of a bill, including persons who are uninsured and low-income patients, using income-related discounts. As the number of uninsured persons grows, so does the need for charity care, or free or discounted health services provided to those who cannot afford to pay.Charity Care/Patient Assistance at cost $21,163,580Charity care/financial assistance is free or discounted health and health-related services provided to persons who cannot afford to pay all or part of a bill, including persons who are uninsured and low-income patients, using an income-related schedule. The dollar amount provided for charity care is based on the actual cost of providing that service, not the amount that would have been charged for that service. Charity care does not include bad debt.Unpaid Costs of Government and Other Programs $31,142,539 Medicaid, State Children's Health Insurance Program (SCHIP), local and state government programs that reimburse health care providers for persons not eligible for Medicaid and other government programs provide health coverage for thousands of individuals in our region. However, they generally do not reimburse hospitals and doctors for the full costs of services. In many instances, payment is based on data from previous years that doesn't accurately reflect the rapidly changing nature of health services, such as new processes, new equipment, new technologies and rising costs for supplies. In accordance with "A Guide for Planning and Reporting Community Benefit" (St. Louis: Catholic Health Association of the United States, 2008), unpaid costs of Medicare are not included in this amount. Additional Community Benefits $39,038,946Community benefits are programs or activities that provide treatment or promote health and healing as a response to identified community needs. These programs and services are not provided for marketing purposes. A community benefit must meet at least one of the following criteria: improve access to health care services; enhance health of the community; advance medical or health care knowledge; or relieve or reduce the burden of government or other community efforts. Included in this category are community health improvement services, health professions education, subsidized health services, research activities, financial and in-kind contributions, community-building and leadership activities and community-benefit-operations activities.Total $91,345,065Avera operates under the premise that social and institutional wellness are best promoted through joint efforts of various religious and community-sponsored institutions. Choosing collaboration and empowerment enables us to be better stewards of our human, financial, technical and environmental resources.Our caregivers are supported by the resources and expertise of the region's largest health system. Management and other support services are provided through the Avera Central Office, and Avera's six regional centers: Avera St. Luke's in Aberdeen, SD; Avera Marshall Regional Medical Center in Marshall, MN.; Avera Queen of Peace in Mitchell, SD; Avera St. Mary's in Pierre, SD; Avera McKennan in Sioux Falls, SD; and Avera Sacred Heart in Yankton, SD. As a leading health system in the region, Avera is committed to meeting the needs of communities it serves through the provision of quality health care services guided by Christian values and by making a positive impact on the community. Avera Health acts as the leader of the Avera health ministry, serving as an overall parent to support its affiliated tax-exempt health care organizations. Through Avera Health, affiliates collaborate to improve the lives and health of individuals and of the communities we serve. This collaboration allows affiliates to access leading edge strategies and expertise while keeping administrative costs as low as possible.Avera Health serves health care facilities that are owned by Avera Health as well as facilities that are owned by local communities. Through Avera Health, affiliates are able to share costs of management, legal and other support services among many facilities rather than each facility incurring those costs separately. Avera Health provides a variety of services for the benefit of affiliates including coordinating the delivery of health care service to the region, overall strategic planning, group purchasing of supplies and services at lowest possible cost and education. Avera Health also coordinates joint investments and risk-management programs for affiliates.Some of the specific ways Avera Health has improved the communities we serve include during the year ended June 30, 2015 are:* Providing support services to nearly 330 affiliated health care facilities* Providing $4,520,703 (shown on Form 990, Part IX, line 1) in financial support for various projects in local communities* Sponsoring education programs including a gerontological care conference, nursing conference, ethics conference, parish nursing conference and more.Avera eCARE is a visionary care delivery model that provides rural health care professionals around-the-clock access to specialty care physicians, nurses and pharmacists. Using advanced communication technology, eCARE supports rural facilities in the provision of evidence-based, high-quality care and offsets workforce shortages in rural communities. eCARE is a natural extension of Avera's Health mission and its century-long commitment to its rural communities to "maintain access to quality care close to home." Avera eCARE works with some of the most underserved populations in the United States. This includes frontier populations, long term care residents, Native American Reservations, disabled veterans, and inmates. By bringing high quality, on demand access to specialty care, these unique populations are able to receive care within their home community and in a familiar, culturally appropriate setting. They are treated in coordination with the local practitioners that best understand their ongoing care needs. 130106402 1 1 0 1 0 0 0 0 1 1 1 1 0 1 1 1 0 1 0 0 1 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 1 1 1 0 0 1 292 0 1 940 1 1 1 1 CJ VI 0 0 0 1 1 0 0 0 0 X 15 13 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 1 1 1 0 CA X Jim Breckenridge 6053224700 3900 W Avera Dr Ste 300 Sioux Falls SD 57108 Ken Karels Chair 5.20 0.00 X X 0 0 0 Sister Mary Kay Panowicz Vice Chair 5.00 3.00 X X 0 0 0 Mark Buche Director 5.00 0.00 X 0 0 0 Sister Mary Jaeger Director 5.00 6.00 X 0 0 0 Sister Barbara McTague Director 5.00 0.00 X 0 0 0 Sister Janet Horstman Director 5.00 0.00 X 0 0 0 Sister JoAnn Sturzl Director 5.00 0.00 X 0 0 0 Dr Merritt Gregg Warren Director 5.00 0.00 X 0 0 0 Dan Eisenbraun Director 5.00 0.00 X 0 0 0 Mark Shlanta Director 5.00 0.00 X 0 0 0 Sister Debra Kolecka Director 5.00 1.50 X 0 0 0 Cathy Clark Director 5.00 0.00 X 0 0 0 Dr J Michael Bacharach Director 5.00 0.00 X 0 0 0 Dr Dale Vizcarra Director 5.00 0.00 X 0 197944 38408 John Porter President & CEO 40.00 0.00 X X 1400745 0 35211 James Breckenridge Sec/Treas & SrVP Finance 40.00 0.00 X 739254 0 22427 Fredrick Slunecka Chief Operating Officer 40.00 0.00 X 1057903 0 23883 David Flicek Chief Administrative Officer 40.00 1.00 X 530664 0 36303 David Erickson Sr VP Medical Affair 40.00 0.00 X 680839 0 33803 Todd Forkel Pres/CEO-St. Luke's 1.00 40.00 X 493403 0 29779 Paul Ebmeier Pres/CEO-St. Mary's 1.00 40.00 X 408359 0 29450 David Kapaska Pres/CEO-McKennan 1.00 40.00 X 820410 0 19236 Thomas Clark Pres/CEO-Queen of Peace 1.00 40.00 X 419051 0 33042 6550628 197944 301542 95 0 1 0 CDW Government 230 N Milwaukee Ave Vernon Hills IL 60061 Computer Hardware Consulting 16765854 Avera McKennan 1325 S Cliff Avenue Sioux Falls SD 57117 Services 11302338 Medical Information Technology 1 Meditech Circle Westwood MA 02090 Hardware/Software Consulting 4242821 Elekta 400 Perimeter Center Terrace Suite Atlanta GA 30346 Computer Hardware/Software/Consulting/Ca 3877000 Medspeed 655 West Grand Avenue Elmhurst IL 60126 Courier Services 2316104 106 893652 739684 1264464 9677241 170043 12575041 Support services 561000 124451205 123863787 587418 eCare revenue 900099 18615286 18615286 Premier expense credit 900099 6442075 6442075 Income from affiliates 561000 1309950 1240728 69222 Education & conference 900099 38539 38539 69565 69565 150926620 626811 626811 4812522 17385 0 0 4812522 17385 4829907 4829907 578521 739684 152666 425855 425855 169384234 150269980 656640 5882573 X 4520703 4520703 595961 595961 3604021 3604021 132946 132946 62097048 55546043 6551005 1259225 1114022 145203 11207430 9034961 2172469 5027767 4249272 778495 12348 12348 1109150 1109150 45487 45487 34179012 31072850 3106162 6770307 6769542 765 4114894 3708917 405977 956656 952639 4017 1806430 1477018 329412 1353811 1181702 172109 1291688 1196527 95161 619404 619404 5922167 5142387 779780 213088 92285 120803 Grant Program Expenditu 968283 968283 License & publications 701915 701915 Project expenses 299113 299113 UBI tax 35377 35377 1256274 827481 428793 150100505 130106402 19994103 0 15968518 4033284 385850 1317264 20602716 8502751 13299979 13323816 85574 3359137 4109762 116076260 33053201 68894617 83023059 736782319 733392516 116166617 135015726 72494 62734 396785395 389975470 1372317642 1372841956 15828911 18690463 18999349 7102234 323567541 317672205 639694294 649273878 35127161 58604504 88106023 60272381 1121323279 1111615665 X 249236026 259014929 1261151 1695338 497186 516024 250994363 261226291 1372317642 1372841956 X 19283729 -6574924 -2476877 X 0 1 X 1 1 1 X 13930641 8237289 8049256 8015201 12575041 50807428 56880853 75219976 92494783 125942998 150269980 500808590 578521 578521 70811494 83457265 100544039 133958199 163423542 552194539 5755 5755 18116948 37279233 49428377 67619274 93124170 265568002 18116948 37279233 49428377 67619274 93129925 265573757 286620782 1831569 1214380 980380 761213 626811 5414353 1831569 1214380 980380 761213 626811 5414353 435237 550548 328468 105051 129714 1549018 73078300 85222193 101852887 134824463 164180067 559157910 0.51260 0.54980 0.00970 0.01950 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 1 31240 1 14247 0 1 23280 68767 0 Part II-B, Line 1: Paid Staff Deb Fischer Clemens $22,498 Danielle Hamann 782 Grants to other organizations for lobbying: The Lehmann Group $10,000 Dougherty & Dougherty, LLP 21,240 Direct Contact with Legislatures: Avera Day at the SD Legislature $14,247 0 1 X 3542771 367555 782973 296350 35755 4361194 3302432 477896 155637 370880 22314 3542771 6046321 328355 656901 3729145 3302432 10228130 328691 -4335972 174528 6046321 8535863 2080865 388598 10228130 0.52800 0.30990 0.16210 0 0 13544035 948600 14492635 29744865 5297296 24447569 3046436 1416705 1629731 56159963 26339200 29820763 12632361 12632361 83023059 Non-publicly traded hedge funds 108236862 F Non-publicly traded real estate 17584752 F NPPC, LLC 100000 C Premier Purchasing Partners, L.P. 1372082 C Premier Stock 7722030 F 135015726 Cash surrender value of life insurance 1639185 Related party receivables 358428950 Deferred financing costs 3023376 Bond project fund 25883959 Interest in South Dakota Community Foundation 1000000 389975470 Estimated insurance claims payable 36427005 Due to affiliates 20826673 Bond interest payable 3018703 60272381 X 138072492 -6558362 -6660109 -13218471 151290963 18093271 18093271 169384234 142125458 -6793040 -6793040 148918498 1182008 1182008 150100506 Part IV, Line 2b: Avera Health administers the Avera Health Pooled Investment Fund, a fund that is maintained for the benefit of facilities that are sponsored, operated, or managed by Avera Health. Investments are made in conformity with the objectives and guidelines of the Avera Health Pooled Investment Committee. Within the fund, participating facilities share in a pool of investments that are managed by various fund managers. Investments that are held for participating facilities are recorded as Avera Health Pooled Investments with a corresponding liability account of Custodial Funds - Avera Health Pooled Investments on the balance sheet. Avera Health also holds its own investments within the pooled fund and records their allocated share of income and losses from these investments as investment income in the financial statements. Part V, Line 4: The Organization's endowment consists of approximately 59 individual funds established for a variety of purposes related to health and wellness programs in Avera affiliated organizations. Part X, Line 2: Avera Health and most of its sponsored organizations are considered nonprofit corporations as described in Section 501(c)(3) of the Internal Revenue Code and are exempt from federal income taxes on related income pursuant to Section 501(a) of the Code. These organizations are required to file a Return of Organization Exempt from Income Tax (Form 990) with the Internal Revenue Service (IRS). Avera Health and certain sponsored organizations also file an Exempt Organization Business Income Tax Return (Form 990T) with the IRS to report their unrelated business taxable income. Avera Health and its sponsored organizations believe that they have appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The Organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. The federal Form 990T filings for consolidated subsidiaries are no longer subject to federal tax examinations by tax authorities for years before 2012. Certain consolidated entities are subject to federal income taxes. Deferred income tax assets and liabilities are recognized for the differences between the financial and income tax reporting basis of assets and liabilities based on enacted tax rates and laws. Deferred tax assets and liabilities are not material as of June 30, 2015 and 2014. The Organization paid an immaterial amount of federal and state income taxes for the years ended June 30, 2015 and 2014. Part XI, Line 2d - Other Adjustments: Insurance program admin income not recognized for tax reporting -5,239,587. Foundation expenses reported in revenue on financial statements -63,865. Non-operating depreciation reported in revenue for financial statements -910,536. Elimination income included in revenue for financial statements -503,631. Equity transfers reported in revenue on financial statements 57,510. Part XI, Line 4b - Other Adjustments: Contributions reported in fund balance on financial statements 583,396. Fundraising events expenses reported in revenue on Form 990 -152,666. Investment income reported in fund balance on financial statement 11,830. Premier Program revenue included in expenses for financial statements 6,442,075. Contributions received by Foundation - not reflected in financial statements 11,208,636. Part XII, Line 2d - Other Adjustments: Fundraising event expenses reported in revenue on Form 990 152,666. Elimination expenses recorded on financial statements -503,631. Premier Program revenue included in expenses for financial statements -6,442,075. Part XII, Line 4b - Other Adjustments: Foundation expenses reported in revenue on financial statements 63,865. Non-operating depreciation reported in expenses for Form 990 910,536. Foundation expenses reported in fund balance for financial statements 207,607. Central America and the Caribbean - 0 0 Investments reported on cost basis 80983068 0 0 0 0 0 0 80983068 0 80983068 1 0 0 1 1 0 Race Against Breast Cancer 539546 313683 225863 22158 4751 9146 The Big Grape Reserve 185664 144249 41415 29663 8188 18 592995 281752 311243 48043 17327 13390 1318205 739684 578521 99864 30266 22536 152666 425855 1 Canton School District 800 N Main St Canton SD 57013 466002143 City of Canton 11000 Community assistance Capital Area United Way PO Box 1111 Pierre SD 57501 460403398 501(c)(3) 6500 Community assistance Catholic Community Foundation 523 N Duluth Ave Sioux Falls SD 57104 466000424 501(c)(3) 17390 Community assistance Catholic Diocese of Sioux Falls 523 N Duluth Ave Sioux Falls SD 57104 466000424 501(c)(3) 35000 Community assistance Charis Ministry Partners 1300 E 10th St Sioux Falls SD 57103 383775128 501(c)(3) 7000 Community assistance Children's Home Society of SD PO Box 1749 Sioux Falls SD 57101 460224542 501(c)(3) 6000 Community assistance Coalition to Protect America's Healthcare PO Box 30211 Bethesda MD 20824 522253225 501(c)(3) 30000 Community assistance Community Indoor Tennis Center 200 N Cherapa Pl Sioux Falls SD 57103 311748533 501(c)(3) 10000 Community assistance CTE Academy 4700 W Career Circle Sioux Falls SD 57107 466002586 501(c)(3) 10000 Community assistance Dakota Wesleyan University 1200 W University Ave Mitchell SD 57301 460224589 501(c)(3) 25000 Community assistance DakotAbilities 3600 S Duluth Ave Sioux Falls SD 57105 460306216 501(c)(3) 31000 Community assistance Destiny Family Medical Clinic 1417 S Minnesota Ave Sioux Falls SD 57105 510529480 501(c)(3) 15000 Community assistance Downtown Sioux Falls 230 S Phillips Ave Sioux Falls SD 57104 363627217 other exempt entity 13000 Community assistance EmBe 300 W 11th St Sioux Falls SD 57104 460234998 501(c)(3) 30350 Community assistance Empire Mall 500 W Empire Mall Sioux Falls SD 57106 204583527 6695 Community assistance Face it TOGETHER 5020 S Tennis Ln Suite 4 Sioux Falls SD 57108 943472044 501(c)(3) 40000 Community assistance Feeding South Dakota 3511 N 1st Ave Sioux Falls SD 57104 363293534 501(c)(3) 35500 Community assistance Forward Sioux Falls PO Box 907 Sioux Falls SD 57101 460396647 other exempt entity 15000 Community assistance Furniture Mission 209 N Nesmith Ave Sioux Falls SD 57103 810584450 501(c)(3) 6000 Community assistance Global Voice Inc 1000 N West Ave Sioux Falls SD 57104 460585355 8000 Community assistance Governor's Office of Economic Development 711 E Wells Ave Pierre SD 57501 466000364 State of SD 16000 Community assistance Great Plains Zoo 805 S Kiwanis Ave Sioux Falls SD 57104 466015015 501(c)(3) 10000 Community assistance Habitat for Humanity - South Dakota PO Box 8116 Brookings SD 57006 460454907 501(c)(3) 20000 Community assistance Harrisburg Days Foundation PO Box 343 Harrisburg SD 57032 841709233 501(c)(3) 16666 Community assistance Hill City Area Chamber of Commerce PO Box 253 Hill City SD 57745 460386435 other exempt entity 7500 Community assistance Jackrabbit Sports Properties PO Box 843038 Kansas City MO 64184 900776492 100000 Community assistance Junior Achievement 1000 N West Ave Suite 110 Sioux Falls SD 57104 460306352 501(c)(3) 8000 Community assistance KELO TV Tradition of Caring PO Box 743299 Atlanta GA 30384 133884783 70000 Community assistance Kilian Community College 300 E 6th St Sioux Falls SD 57103 460385443 501(c)(3) 6000 Community assistance LifeLight 2601 S Western Ave Sioux Falls SD 57105 460460742 501(c)(3) 33000 Community assistance LifeScape Foundation 2011 W 26th St Suite 201 Sioux Falls SD 57105 460353254 501(c)(3) 16700 Community assistance Make-A-Wish Foundation 1400 W 17th St Sioux Falls SD 57104 460375953 501(c)(3) 10500 Community assistance McCrossan Boys Ranch 47135 260th St Sioux Falls SD 57107 460311913 501(c)(3) 11000 Community assistance Mitchell Area Cooperative PO Box 1087 Mitchell SD 57301 460394983 5500 Community assistance Mount Marty College 1105 W 8th St Yankton SD 57078 460283336 501(c)(3) 102978 Community assistance NAMI South Dakota PO Box 88808 Sioux Falls SD 57109 363593027 501(c)(3) 20000 Community assistance National Kidney Foundation 1970 Oakcrest Ave Suite 208 Saint Paul MN 55122 131673104 501(c)(3) 15500 Community assistance National Multiple Sclerosis 200 12TH Ave S Minneapolis MN 55415 410790658 501(c)(3) 26000 Community assistance NSU Foundation 620 15th Ave SE Aberdeen SD 57401 237002314 501(c)(3) 54500 Community assistance OLLI at University Center 4801 N Career Ave Sioux Falls SD 57107 466000364 501(c)(3) 7500 Community assistance Pierre School District 211 Poplar St Pierre SD 57501 466001892 City of Pierre 7715 Community assistance Presentation Sisters 1500 N Second St Aberdeen SD 57401 460253283 501(c)(3) 102000 Community assistance Pride in the Tiger Foundation 400 Tiger Dr Marshall SD 56258 416002001 501(c)(3) 11000 Community assistance Sculpture Walk 300 S Phillips Ave Ste L 104 Sioux Falls SD 57104 208535871 501(c)(3) 31974 Community assistance SD Agricultrual & Rural Leadership Foundation 1905 N Plaza Blvd Rapid City SD 57702 364293293 501(c)(3) 10000 Community assistance SD Parks & Wildlife Foundation 523 E Capitol Pierre SD 57501 460387968 501(c)(3) 10000 Community assistance SD Symphony Orchestra 301 S Main Ave Sioux Falls SD 57104 466017026 501(c)(3) 40300 Community assistance SD High School Coaches Association 801 W Eagle Ridge St Sioux Falls SD 57108 237297479 501(c)(3) 6500 Community assistance SDSU 100 Administration Lane Brookings SD 57006 460273801 State of SD 10300 Community assistance Sertoma Butterfly House 4320 S Oxbow Ave Sioux Falls SD 57106 522370420 501(c)(3) 7000 Community assistance Sioux Center Health Foundation 1101 9th St SE Sioux Center IA 51250 420796764 501(c)(3) 10500 Community assistance Sioux Empire Baseball Assn 1601 W 44th Pl Ste 3 Sioux Falls SD 57105 411903475 501(c)(3) 30826 Community assistance Sioux Empire Fastpitch PO Box 88206 Sioux Falls SD 57109 237223489 501(c)(3) 12500 Community assistance Sioux Empire Realtors for Kids 2415 W 57th St Sioux Falls SD 57108 262681308 501(c)(3) 7000 Community assistance Sioux Empire United Way 1000 N West Ave Suite 120 Sioux Falls SD 57104 460233701 501(c)(3) 73000 Community assistance Sioux Falls Catholic Schools 3100 W 41st Sioux Falls SD 57105 460413591 501(c)(3) 800000 Community assistance Sioux Falls Firefighters PO Box 340 Sioux Falls SD 57101 680589701 501(c)(3) 10000 Community assistance SD Chamber PO Box 190 Pierre SD 57501 460141180 other exempt entity 5500 Community assistance SD Youth Foundation BOX 525 SDSU Brookings SD 57007 474832848 501(c)(3) 10000 Community assistance Special Olympics of South Dakota 800 East I-90 Lane Sioux Falls SD 57104 460359776 501(c)(3) 75000 Community assistance United Way of Yankton 610 W 23rd St Ste 11 Yankton SD 57078 460252854 501(c)(3) 12000 Community assistance USD Sanford Medical School 414 E Clark St Lee Medical Vermillion SD 57069 466000364 other exempt entity 20500 Community assistance Volunteers of America Dakotas PO Box 89306 Sioux Falls SD 57109 237353508 501(c)(3) 10000 Community assistance Washington High School 501 N Sycamore Ave Sioux Falls SD 57110 466002586 City of Sioux Falls 22000 Community assistance Washington Pavilion Mgmt 301 S Main Ave Sioux Falls SD 57104 460435791 501(c)(3) 55000 Community assistance World Archery 800 Archery Ln Yankton SD 57078 330430066 501(c)(3) 10000 Community assistance Yankton Area Progressive Growth 803 E 4th St Yankton SD 57078 460348636 other exempt entity 60000 Community assistance Aberdeen Catholic School 1400 N Dakota St Aberdeen SD 57401 460336005 501(c)(3) 75000 Revitalizing RHS Aberdeen Development Corporation 416 Production St N Aberdeen SD 57401 466011831 other exempt entity 7500 Workforce development American Cancer Society 4904 S Technopolis Dr Sioux Falls SD 57106 131788491 501(c)(3) 13600 Sponsorship American Heart Association PO Box 4002902 Des Moines IA 50340 135613797 501(c)(3) 43600 Sponsorship Arthritis Foundation PO Box 90445 Sioux Falls SD 57109 581341679 501(c)(3) 9167 Contribution Boys & Girls Club of the Sioux Empire 824 E 14th St Sioux Falls SD 57104 460399482 501(c)(3) 12365 Sponsorship South Dakota State University Foundation 815 Medary Avenue Box 525 Brookings SD 57007 460273801 501(c)(3) 1746000 Contribution for pharmacy Dakota Resources 25795 475th Ave Renner SD 57055 460442430 501(c)(3) 25000 FMV Wrote off portion of note payable Assistance with debt Catholic Chancery Office 523 N Duluth Ave Sioux Falls SD 57104 466000424 501(c)(3) 185000 Bishop charitable events 64 12 Haiti scholarships 23 25200 Premium assistance to employees 660 490746 Out of pocket medical assistance 75 80015 Part I, Line 2: The Organization makes grants to other organizations exempt under 501(c)(3) to ensure the funds will be used for charitable purposes. During the year ending June 30, 2015, the Organization made contributions to other non-public charities in furtherance of community development. The contributions are approved by the Board for this purpose. Scholarship funds have different sets of criteria for determining eligibility and winners. Assistance to individuals is determined with assistance from each hospital's social services department or within a committee at the hospital. X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Dr Dale Vizcarra Director 0 196217 0 0 0 1727 0 16340 0 22828 0 237112 0 0 John Porter President & CEO 1089060 0 0 0 311685 0 13475 0 24386 0 1438606 0 0 0 James Breckenridge Sec/Treas & SrVP Finance 577012 0 0 0 162242 0 13475 0 10341 0 763070 0 0 0 Fredrick Slunecka Chief Operating Officer 827276 0 0 0 230627 0 13475 0 12419 0 1083797 0 0 0 David Flicek Chief Administrative Officer 419122 0 0 0 111542 0 13475 0 23865 0 568004 0 0 0 David Erickson Sr VP Medical Affair 534339 0 0 0 146500 0 13475 0 21588 0 715902 0 0 0 Todd Forkel Pres/CEO-St. Luke's 399161 0 0 0 94242 0 9451 0 20328 0 523182 0 0 0 Paul Ebmeier Pres/CEO-St. Mary's 307369 0 0 0 100990 0 8372 0 21840 0 438571 0 0 0 David Kapaska Pres/CEO-McKennan 636137 0 0 0 184273 0 0 0 20792 0 841202 0 0 0 Thomas Clark Pres/CEO-Queen of Peace 333797 0 0 0 85254 0 11306 0 22443 0 452800 0 0 0 Part I, Line 1a All Senior Executives are eligible for $2,500 per year to pay for social club dues. If an employee chooses to take advantage of this benefit, the amount is included in their taxable income. Those paid: John Porter. A South Dakota Health and Educational Facilities Authority 460315509 83755VUS1 2012-05-01 206383927 2012A funded a project and refunded Series 2008A and Series 2002 0 0 0 B South Dakota Health and Educational Facilities Authority 460315509 83755VNH3 2008-07-01 61495000 2008C refunded 2006 Series 0 0 0 C South Dakota Health and Educational Facilities Authority 460315509 83755VNB6 2008-06-18 189222932 2012B refunded Series 1994, 2000, and bridge loan 0 0 0 D South Dakota Health and Educational Facilities Authority 460315509 83755VVY7 2014-06-26 61821688 Various capital projects 0 0 0 A 138438927 206383927 1032422 38100000 167251505 2014 1 1 1 1 B 420000 61495000 388831 31169 61075000 2010 1 0 1 1 C 65597932 189222932 1272562 282213 91009361 96658796 2010 1 0 1 1 D 61821688 821688 61000000 0 0 0 1 A 0 1 1 0 0 0.00000 0.00000 0.00000 0 0 1 B 0 0 1 0 0 0.00000 0.00000 0.00000 0 0 1 C 0 1 1 0 0 0.00000 0.00000 0.00000 0 0 1 D 0 0 0 0 0.00000 0.00000 0.00000 0 0 1 A 0 1 0 0 1 0 0 0 1 B 0 0 0 1 1 1 Bank of America/Merrill 25.000000000000 0 1 0 0 1 C 0 0 0 1 1 1 Bank of America/Merrill 24.100000000000 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 1 B 1 C 1 D 1 Schedule K, Part IV, Line 2C: The arbitrage analysis is performed annually, therefore the analysis was completed as of June 30, 2015 for Bonds B and C. Schedule K, Part I: The 2008C series was used to refund bond issued 6/22/2006. Linda Breckenridge Spouse of Sec/Treas & SrVP Finance 132946 Employee compensation and benefits 0 X FMV X 6 170043 Avg of high/low X Drawing 1 0 X Golf at Sutton Bay 1 0 0 0 1 0 Part I, Line 33: The only amounts included in revenue for the financial statement reporting are non-cash contributions of stock securities. Non-cash contributions not included for financial statements include items for the benefit of the Avera facilities which include special event donations. Form 990, Part VI, Section A, line 6 The organization has two classes of members: Sponsorship Members and System Members. Sponsorship Members shall consist collectively of (i) those persons serving from time to time as the President and Council of the Presentation Sisters of the Blessed Virgin Mary of Aberdeen, South Dakota and (ii) those persons serving from time to time as the Prioress and Council of the Benedictine Convent of the Sacred Heart (Yankton, S.D.). System Members shall consist of six Sisters- three Presentation Sisters appointed by the Presentation Sponsorship Members and three Benedictine Sisters appointed by the Benedictine Sponsorship Members. Form 990, Part VI, Section A, line 7a The System Members have the power to appoint the Board of Directors of Avera Health and to suspend or remove a Director at any time, with or without cause. They also have the power to appoint Benedictine or Presentation Sisters to the Boards of Directors of any sponsored work or ministry of Avera Health. Form 990, Part VI, Section A, line 7b The following powers shall be reserved to and exercised exclusively by the Sponsorship Members and none of the following actions shall be taken by Avera Health without action of the Sponsorship Members: (a) To approve the adoption, amendment or repeal of the statements of philosophy, mission, Guiding Principles and values of Avera Health; (b) To initiate the adoption, amendment or repeal of any provision of the Articles of Incorporation or Bylaws of Avera Health, and to give final approval of any such action with respect thereto; (c) To establish policies regarding the alienation of real property and precious artifacts associated with the healthcare ministry which are under the canonical stewardship of the Presentation Sisters or the Benedictine Sisters; (d) To approve any plan of merger, consolidation or dissolution of Avera Health, or the divestiture of any sponsored work or ministry associated with Avera Health; (e) To change the composition of the Sponsorship Members, including the addition of other individuals, parties or entities to be Sponsorship Members; and (f) To approve the creation of new sponsored works or ministries to be conducted by or under the authority of Avera Health. The following powers shall be reserved to and exercised exclusively by the System Members and none of the following actions shall be taken by Avera Health without action of the System Members: (a) To appoint the Board of Directors of Avera Health and to suspend or remove a Director at any time, with or without cause; (b) To appoint Benedictine or Presentation Sisters to the Boards of Directors of any sponsored work or ministry of Avera Health; (c) To appoint the Chair and Vice Chair of the Board of Directors; (d) To appoint, evaluate, suspend or remove the President and Chief Executive Officer; (e) To review and approve the operating and capital budgets, including expenditures outside of budget, and the strategic plan, of Avera Health; (f) To adopt procedures for assuring that corporate actions are consistent with the philosophy, mission, Guiding Principles and values of Avera Health; (g) To provide recommendations to the Sponsorship Members on matters requiring Sponsorship Members' approval or action; (h) To adopt policies designed to effectuate the powers reserved to the System Members; and (i) To exercise oversight of the Guiding Principles and such authorities which may be assigned or delegated by the Sponsorship Members. Form 990, Part VI, Section A, line 8b Avera Health does not have any committees with authority to act on behalf of the governing body. Form 990, Part VI, Section B, line 11 The Form 990 is reviewed by the CEO and CFO. After initial reviews, the return is provided to the board prior to filing. Form 990, Part VI, Section B, line 12c The conflict of interest policy covers board members, officers and key employees. At each board meeting, a request is made for all board members to disclose any potential conflict of interest pertaining to any item listed on the agenda or pertaining to any potential item that could be discussed during the course of the meeting. The declaration of conflict of interest is recorded in the meeting minutes. The board makes a determination of whether there is a conflict of interest and if so, implements the procedure for evaluating the issue or transaction involved. The board member or officer with the conflict must refrain from voting. A statement of conflict of interest disclosure is made on an annual basis by officers and directors. The information is maintained in a database and a report is provided to the board. Form 990, Part VI, Section B, line 15 Annually the Compensation Committee of Avera Health, which is comprised of six (6) system members appointed by the religious orders, meets with an independent consultant regarding fair market value for compensation of officers and key employees. The Compensation Committee approves all salaries based on comparable data and documents the basis for their decision in meeting minutes. Form 990, Part VI, Section C, line 19 The Organization's governing documents, conflict of interest policy, and financial statements are not made available to the general public. Form 990, Part IX, line 11g Purchased & contracted services: Program service expenses 30,216,113. Management and general expenses 2,910,014. Fundraising expenses 0. Total expenses 33,126,127. Repairs and maintenance: Program service expenses 846,781. Management and general expenses 0. Fundraising expenses 0. Total expenses 846,781. Professional fees: Program service expenses 9,956. Management and general expenses 196,148. Fundraising expenses 0. Total expenses 206,104. Form 990, Part XI, line 9: Net equity transfers 13,952,508. Insurance program admin income not recognized for tax reporting -5,239,587. Change in interest in net assets of foundations and trusts 18,838. Contributions received by Foundation - not reflected in financial statement -11,208,636. Form 990, Part VI Question 16b: There is no written policy or procedure. In the event of any such proposed transaction, the board or a committee with delegated authority reviews all materials, valuations and operational aspects for any proposed transaction. Such transaction would be evaluated in accordance with the exempt status of the organization and its applicable purposes. Any transaction also would be approved by the board and the member. Form 990, Part X, Line 20: Avera Health is only disclosing a portion of the tax exempt bonds on Part X, Line 20. The bonds were issued to Avera Health on behalf of the Avera Obligated Group. The Avera Obligated Group consists of Avera McKennan, Avera St. Luke's, Avera Queen of Peace, Avera Marshall, Avera St. Mary's, and Avera Sacred Heart. In accordance with IRS Instructions, information related to the entire tax exempt bond reporting is being reported on Avera Health's tax return on Schedule K. Avera Communication LLC 3900 West Avera Drive Suite 300 Sioux Falls SD 571085434 460453770 Telecommunications SD 1307675 519042 Avera Health Avera St Anthony's Hospital 300 N 2nd Street ONeill NE 68763 470463911 Healthcare services NE 501(c)(3) Line 3 Avera Health 1 Avera Holy Family 826 North 8th Street Estherville IA 51334 420680370 Healthcare services IA 501(c)(3) Line 3 Avera Health 1 Avera Holy Family Foundation 826 North 8th Street Estherville IA 51334 421317452 Support of Holy Family Hospital and Home Health Agency IA 501(c)(3) Line 9 Avera Holy Family 1 St Benedict Health Center 401 West Glynn Drive Parkston SD 57366 460226738 Healthcare services SD 501(c)(3) Line 3 Avera Health 1 St Benedict Health Center Foundation West Glynn Drive PO Box B Parkston SD 57366 460458725 Support health related services SD 501(c)(3) Line 11a, I St Benedict Health Center 1 Avera McKennan 1325 S Cliff Ave PO Box 5045 Sioux Falls SD 57117 460224743 Healthcare services SD 501(c)(3) Line 3 Avera Health 1 Avera Queen of Peace Hospital 525 North Foster Mitchell SD 57301 460224604 Healthcare services SD 501(c)(3) Line 3 Avera Health 1 Sacred Heart Health Services 501 Summit Street Yankton SD 57078 460225483 Healthcare services SD 501(c)(3) Line 3 Avera Health 1 Avera Gettysburg 606 East Garfield Gettysburg SD 57442 460234354 Healthcare services SD 501(c)(3) Line 3 Avera St Mary's 1 Avera at Home 5116 S Solberg Ave Sioux Falls SD 57108 460399291 Home services SD 501(c)(3) Line 9 Avera Health 1 Lewis and Clark Health Education and Service Agency 1000 W 4th Street Suite 9 Yankton SD 57078 460337013 Healthcare education SD 501(c)(3) Line 9 Sacred Heart Health Services 1 Avera St Luke's 305 South State Street Aberdeen SD 57401 460224598 Healthcare services SD 501(c)(3) Line 3 Avera Health 1 Avera St Mary's 801 East Sioux Avenue Pierre SD 57501 460230199 Healthcare services SD 501(c)(3) Line 3 Avera Health 1 Avera Marshall 300 S Bruce Street Marshall MN 56258 410919153 Healthcare services MN 501(c)(3) Line 3 Avera Health 1 Avera Marshall Foundation 300 S Bruce Street Marshall MN 56258 411784801 Fundraising MN 501(c)(3) Line 7 Avera Marshall 1 Avera Home Medical Equipment LLC 1325 S Cliff Ave PO Box 5045 Sioux Falls SD 57117 460488198 Medical services - home medical equipment SD N/A Home Medical of Pierre LLC 329 E Dakota Pierre SD 57501 460444002 Medical services - home medical equipment SD N/A Avera Home Medical Equipment of Floyd Valley Hospital LLC 714 Lincoln St NE Lemars IA 51031 820582350 Medical services - home medical equipment SD N/A Avera Home Medical Equipment of Estherville LLC PO Box 5045 Sioux Falls SD 57117 201686097 Medical services - home medical equipment SD N/A Avera Home Medical Equipment of Sioux Center LLC 38 19th St SW Sioux Center IA 51250 753203100 Medical services - home medical equipment SD N/A Avera Home Medical Equipment of Marshall LLC 1104 East College Drive Marshall MN 56258 205271924 Medical services - home medical equipment SD N/A Q&M Properties LLC 525 North Foster Mitchell SD 57301 731652049 Medical clinic building SD N/A Surgical Associates Endoscopy Clinic LLC 310 S Penn Aberdeen SD 57401 460461429 Surgical associates SD N/A Avera Home Medical Equipment of Spencer Hospital LLC 2400 S Minnesota Ave Sioux Falls SD 57117 800619999 Medical Services - home medical equipment SD N/A Heart Hospital of South Dakota LLC 4500 W 69th Street Sioux Falls SD 57108 562143771 Healthcare Services SD N/A Brookings Health System - Avera HME LLC 101 22nd Ave Suite 101 Brookings SD 57006 453204123 Healthcare Services SD N/A Accounts Management Inc 5132 S Cliff Ave Suite 101 Sioux Falls SD 57108 460373021 Collection agency SD Avera Health C 2269926 1441557 0.75000 1 Avera Health Plans Inc 3900 West Avera Drive Suite 101 Sioux Falls SD 57108 460451539 Health financing and health plan admin SD Avera Health C 99037764 32763090 1.00000 1 Avera Property Insurance Inc 610 W 23rd St PO Box 38 Yankton SD 57078 460463155 Insurance SD Avera Health C 523377 1324541 1.00000 1 Valley Health Services 501 Summit Street Yankton SD 57078 460357149 Medical equipment SD N/A C 1 Alucent Medical Inc 1325 S Cliff Avenue PO Box 5045 Sioux Falls SD 571175045 471818349 Biotech Research SD N/A C 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 Avera at Home D 667910 Change in note receivable Accounts Management L 332688 General ledger Avera at Home L 1401552 General ledger Avera Health Plans Inc L 169290 General ledger Avera Marshall L 4463124 General ledger Avera McKennan L 61242444 General ledger Avera Queen of Peace Hospital L 8747892 General ledger Avera Sacred Heart Health Services L 10848384 General ledger Avera St Luke's L 12939456 General ledger Avera St Mary's L 5637708 General ledger Avera at Home P 74359 Vendor payment listing Avera Marshall P 539726 Vendor payment listing Avera McKennan P 5165078 Vendor payment listing Avera Queen of Peace Hospital P 1471697 Vendor payment listing Avera Sacred Heart Health Services P 983665 Vendor payment listing Avera St Luke's P 1992701 Vendor payment listing Avera St Mary's P 1081013 Vendor payment listing Avera at Home Q 76779 Customer invoice listing Avera Health Plans Inc Q 58958 Customer invoice listing Avera Marshall Q 562092 Customer invoice listing Avera McKennan Q 5834816 Customer invoice listing Avera Queen of Peace Hospital Q 1517558 Customer invoice listing Avera Sacred Heart Health Services Q 1034625 Customer invoice listing Avera St Luke's Q 2037054 Customer invoice listing Avera St Mary's Q 1101919 Customer invoice listing