2026-05-14T10:19:16-05:00 2025-06-30 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-07-01 410714079 ST LUKE'S HOSPITAL OF DULUTH STLU 2182495555 915 EAST FIRST STREET DULUTH MN 55805 LORI PECK INTERIM CFO 2182495555 2026-05-12 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2026-05-05 2024 2025-03-06 01:10:19Z ASPIRUS ST LUKE'S HOSPITAL LORI PECK 915 EAST FIRST STREET DULUTH MN 55805 597466203 0 X WWW.SLHDULUTH.COM X 1881 MN WE HEAL PEOPLE, PROMOTE HEALTH AND STRENGTHEN COMMUNITIES. 11 7 3483 148 1596506 427780 643573 2073230 266569175 586807187 954654 806636 2222635 6139788 270390037 595826841 231475 264400 0 0 163413609 331396327 0 0 0 133776750 289441006 297421834 621101733 -27031797 -25274892 536071505 493355396 335212178 313797214 200859327 179558182 X WE HEAL PEOPLE, PROMOTE HEALTH AND STRENGTHEN COMMUNITIES. 0 0 529761733 264400 585162386 OUR MISSION IS TO SERVE AS A LEADING PROVIDER OF QUALITY HEALTHCARE SERVICES IN OUR LOCAL COMMUNITY AND THE SURROUNDING REGION OF NORTHEASTERN MINNESOTA, NORTHWESTERN WISCONSIN, AND THE UPPER PENINSULA OF MICHIGAN.AS THE FEDERALLY DESIGNATED REGIONAL TRAUMA CENTER FOR THIS REGION, ASPIRUS ST. LUKE'S PROVIDES CRITICAL ACCESS TO HIGH-QUALITY ACUTE HEALTHCARE SERVICES. ASPIRUS ST. LUKE'S RECOGNIZES ITS RESPONSIBILITY TO THE COMMUNITY BY PROVIDING FINANCIAL SUPPORT TO COMMUNITY ORGANIZATIONS; OFFERING EDUCATIONAL PROGRAMS, OUTREACH PROGRAMS, AND SUPPORTING THE COMMUNITY THROUGH EMPLOYEE VOLUNTEER EFFORTS AND DONATIONS.WE SUPPORT THE LAKE SUPERIOR COMMUNITY HEALTH CENTER AND THE HEALTH CARE ACCESS OFFICE. IN 2025, ASPIRUS ST. LUKE'S DONATED MORE THAN 464 HOURS TO ENRICH THE HEALTHCARE OF THE COMMUNITY, INCLUDING SERVING ON BOARDS OF THE MINNESOTA HOMECARE ASSOCIATION, UNITED WAY, AND OTHER NON-PROFIT ORGANIZATIONS IN OUR COMMUNITY.ASPIRUS ST. LUKE'S SERVES A DISPROPORTIONATE SHARE OF MEDICARE AND MEDICAID PATIENTS. THROUGH OUR PATIENT ASSISTANCE PROGRAM, WE PROVIDE FULL OR PARTIALLY SUBSIDIZED SERVICES TO INDIVIDUALS AND FAMILIES WHO ARE UNABLE TO PAY. AT ADMISSION AND THROUGH PATIENT HANDBOOKS, PATIENTS ARE GIVEN INFORMATION TO CONTACT ASPIRUS ST. LUKE'S FINANCIAL COUNSELORS FOR INFORMATION ON OUR FINANCIAL ASSISTANCE PROGRAMS. INFORMATION IS ALSO AVAILABLE ON OUR WEBSITE.ALSO, ASPIRUS ST. LUKE'S PROVIDES MEDICAL TRANSPORT SERVICES AT LESS THAN COST TO OUR PATIENTS IN THE REGION. DURING 2025, THERE WERE 9,997 ADMISSIONS, 57,418 PATIENT DAYS, 27,703 EMERGENCY VISITS, 259,219 OUTPATIENT REGISTRATIONS, AND 408,278 CLINIC VISITS. 0 0 0 ASPIRUS ST. LUKE'S IS A NOT-FOR-PROFIT, COMMUNITY-BASED, NON-DENOMINATIONAL HOSPITAL, GOVERNED BY A VOLUNTEER BOARD OF DIRECTORS.OUR MEDICAL STAFF IS OPEN TO ALL QUALIFIED PHYSICIANS AND ALLIED HEALTH PROFESSIONALS. ASPIRUS ST. LUKE'S EMERGENCY DEPARTMENT SERVES PATIENTS REGARDLESS OF ABILITY TO PAY.ASPIRUS ST. LUKE'S RESEARCH DEPARTMENT, THE WHITESIDE INSTITUTE FOR CLINICAL RESEARCH, PARTICIPATES IN INVESTIGATIONAL DRUG PROTOCOLS THAT ARE NON-FUNDED OR UNDER-FUNDED. ASPIRUS ST. LUKE'S IS A CLINICAL TRAINING SITE FOR MANY HEALTHCARE STUDENTS. IN ADDITION TO MEDICAL STUDENTS AND RESIDENTS, WE PROVIDE CLINICAL TRAINING FOR STUDENTS IN NURSING, PHYSICAL MEDICINE, RADIOLOGY, RESPIRATORY, LAB, MEDICAL ASSISTANT, OCCUPATIONAL THERAPY, PHYSICIAN ASSISTANT, DIETETICS, SOCIAL WORK, MEDICAL RECORD CODING, PARAMEDIC, HEALTH UNIT COORDINATOR, SURGICAL TECHNOLOGY, ANESTHESIA, AND PHARMACY.WE CONTRIBUTED TO SCHOLARSHIP FUNDS FOR MEDICAL STUDENTS AT THE UNIVERSITY OF MINNESOTA DULUTH SCHOOL OF MEDICINE AND NURSING STUDENTS AT THE COLLEGE OF ST. SCHOLASTICA AND LAKE SUPERIOR COLLEGE. OTHER EDUCATION ACTIVITIES REACH TENS OF THOUSANDS OF PEOPLE THROUGH COMMUNITY EDUCATION AND OUTREACH, HEALTH SCREENINGS, SUPPORT GROUPS, AND OTHER COMMUNITY SERVICES.OUR SPEAKERS BUREAU OFFERED PROGRAMS AT NO CHARGE TO THOUSANDS MORE. TOPICS PRESENTED INCLUDED MEN'S HEALTH, WOMEN AND BREAST CANCER, CHILDREN'S NUTRITION, MENTAL HEALTH ISSUES, CARDIAC ISSUES, FALL PREVENTION, FIRST AID, DIABETES, EYE AND LUNG ISSUES, AND INFECTION CONTROL.WE ALSO OFFERED TOURS TO DOZENS OF COMMUNITY AND SCHOOL GROUPS, MADE MEDICAL SUPPLIES/EQUIPMENT DONATIONS TO COMMUNITY AND MEDICAL RELIEF ORGANIZATIONS, DONATED NEWSPAPER ADVERTISING SPACE FOR THE JUNIOR LEAGUE OF DULUTH, PARTICIPATED IN THE COMMUNITY COALITION FOR FALL PREVENTION, AND OFFERED BROCHURE PRINTING SERVICES TO A LOCAL MEDICAL PROFESSIONAL GROUP.ANNUALLY, WE PROVIDE RENT-FREE, HUNDREDS OF HOURS OF FREE MEETING SPACE FOR COMMUNITY GROUPS SUCH AS THE LYME DISEASE SUPPORT GROUP, MOTHERS OF MULTIPLES, AND THE OSTOMY CLUB, AND ORGANIZATIONS SUCH AS THE MINNESOTA HOMECARE ASSOCIATION, THE BOY SCOUTS, AND THE COLLEGE OF ST. SCHOLASTICA.WE OFFER SUPPORT GROUPS TO THE COMMUNITY, INCLUDING:HEART-TO-HEART SUPPORT GROUPPARKINSON'S DISEASELOOK GOOD FEEL GOOD GROUP (THROUGH THE AMERICAN CANCER SOCIETY)CANCER INFORMATION AND SUPPORT GROUPOSTOMY CLUBBREAST CANCER SUPPORT GROUPDIABETES SUPPORT GROUP (SPONSORED BY ASPIRUS ST. LUKE'S, DULUTH DIABETES CENTER, AND THE DULUTH FAMILY PRACTICE CENTER)INSULIN PUMP SUPPORT GROUP (SPONSORED BY ASPIRUS ST. LUKE'S DULUTH DIABETES CENTER AND THE DULUTH FAMILY PRACTICE CENTER)CELIAC SUPPORT GROUP (SPONSORED BY ASPIRUS ST. LUKE'S AND ST. MARY'S/DULUTH CLINIC)WE PARTICIPATE IN MEDICAID, MEDICARE, CHAMPUS, TRICARE, AND OTHER GOVERNMENT-SPONSORED HEALTHCARE PROGRAMS. 529761733 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 1 1 1 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 1 1 0 0 1 0 0 3483 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 11 7 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 1 0 MN X LORI PECK 7158472118 2200 WESTWOOD DRIVE WAUSAU WI 54401 YVONNE PRETTNER SOLON BOARD CHAIR 1.00 1.00 X X 0 7500 0 RENE SETTERGREN BOARD VICE CHAIR 1.00 1.00 X X 0 0 0 HELENA JACKSON BOARD TREASURER 1.00 X X 0 0 0 KEVIN BEARDSLEY BOARD TREASURER (THRU 12/24) 1.00 X X 0 0 0 AIMEE VAN STRAATEN MD BOARD SECRETARY/PHYSICIAN 40.00 X X 454267 0 22152 ANDREA BENSON MD B.M. (THRU 12/24)/CHIEF OF STAFF 40.00 X 635654 0 26191 MITCHELL CARDWELL DO BOARD MEMBER/PHYSICIAN 40.00 X 343671 0 20838 SCOTT LYONS BOARD MEMBER 1.00 1.00 X 0 0 0 JAMES MATHESON B.M./SVP-CHIEF STRAT. OFFICER 1.00 40.00 X 0 745188 115516 BRIAN MURPHY BOARD MEMBER (THRU 12/24) 1.00 X 0 0 0 ANNA SACKETTE-URNESS BOARD MEMBER 1.00 X 0 0 0 SIDNEY SCZYGELSKI BOARD MEMBER/SVP-FIN./CFO (FORMER) 1.00 50.00 X 0 1470041 37990 JACK SEILER BOARD MEMBER 1.00 X 0 0 0 KIERA WILSON BOARD MEMBER 1.00 1.00 X 0 0 0 MATTHEW HEYWOOD PRESIDENT & CEO ASPIRUS 2.00 50.00 X 0 3868734 361440 JERRY M YANG SVP - CHIEF FINANCIAL OFFIER 2.00 50.00 X 0 677240 138394 ERIC LOHN CO-PRES./CEO & CFO (THRU 09/24) 39.00 1.00 X 1107267 0 224034 NICHOLAS VAN DEELEN MD CO-PRESIDENT/CEO & CMO 39.00 1.00 X 971679 0 197401 CATHERINE CARTER HUBER EXECUTIVE DIRECTOR/CDO 39.00 1.00 X 211533 0 5538 JOHN YOON MD PHYSICIAN 40.00 X 1144704 0 18085 DANIEL CORNETT MD PHYSICIAN 40.00 X 1077504 0 26191 HEBROON OBAID MD PHYSICIAN 40.00 X 935293 0 24045 ROBERT BEJNAROWICZ PHYSICIAN 40.00 X 955995 0 9329 SCOTT MIKESELL MD PHYSICIAN 40.00 X 903479 0 23477 8741046 6768703 1250621 659 0 1 0 NORDIC CONSULTING PARTNERS INC 2601 WEST BELTLINE HIGHWAY SUITE 60 MADISON WI 53713 CONSULTING SERVICES 3774788 ERDMAN COMPANY 1 ERDMAN PLACE MADISON WI 53717 CONSTRUCTION SERVICES 3325815 LOCUMSMART LLC 7529 BINGHAM JCT BLVD MIDVALE UT 30092 STAFFING SERVICES 2954260 CHARTIS GROUP LLC 220 WEST KINZIE STREET THIRD FLOOR CHICAGO IL 60654 CONSULTING SERVICES 2883364 MAYO COLLABORATIVE SERVICES PO BOX 9416 MINNEAPOLIS MN 55480 LABORATORY SERVICES 2106980 255 1195380 666009 211841 2073230 PATIENT SERVICE REVENUE 621110 562229460 562229460 PHARMACY REVENUE 456110 18464711 16939074 1525637 CONTRACT SERVICES 621110 3193786 3193786 HOME HEALTH/HOSPICE 621610 2800066 2800066 CREDENTIALING SERVICE REVENUE 621110 119164 70869 48295 586807187 2394368 2394368 434718 0 434718 434718 434718 1545253 42479 -1545253 -42479 -1587732 -1587732 337925 51630 286295 286295 MEALS/VENDING INCOME 722514 968132 968132 PARKING LOT REVENUE 812930 621978 621978 3828665 3828665 5418775 595826841 585162386 1596506 6994719 264400 264400 4357912 3762594 595318 265841080 230936146 34904934 9670391 7999347 1671044 34975656 28931863 6043793 16551288 13691225 2860063 564332 564332 55000 55000 58049088 50965877 7083211 728506 569036 159470 2376707 2291621 85086 16573747 12945754 3627993 15449619 4732218 10717401 1658806 1295693 363113 8933 6978 1955 7618634 7259034 359600 18156971 5561480 12595491 2024021 619958 1404063 MEDICAL SUPPLIES 126131579 121616068 4515511 BAD DEBT 10857372 10857372 REPAIRS & MAINTENANCE 8793520 6868618 1924902 HOSPITAL TAX 8592471 8592471 11801700 9993980 1807720 621101733 529761733 91340000 0 9460054 5164288 343638 211887 86619140 95737678 12793418 13261697 6463913 2483417 288637665 27746273 254243193 260891392 43772866 0 30135120 5934755 17595249 18267105 4000000 4000000 70644914 87403177 536071505 493355396 58799622 47533493 1219159 0 180294466 176171673 94898931 90092048 335212178 313797214 X 200859327 179558182 200859327 179558182 536071505 493355396 X -25274892 3809809 163938 X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 0 1 55000 55000 0 PART II-B, LINE 1: A PORTION OF THE DUES THAT ST. LUKE'S HOSPITAL PAID TO THE AMERICAN HOSPITAL ASSOCIATION AND MINNESOTA HOSPITAL ASSOCIATION WERE USED TO ADVOCATE ON BEHALF OF THE HOSPITAL AND ISSUES RELATING TO HEALTHCARE. ST. LUKE'S HOSPITAL ALSO PAID LAW FIRMS TO LOBBY ON BEHALF OF THE HOSPITAL. 17284133 17284133 54252033 -134706297 188958330 37000 20125 16875 190368391 159648453 30719938 26696108 2783992 23912116 260891392 CASH SURRENDER VALUE OF LIFE INSURANCE 27363 DEFERRED COMPENSATION 35157853 RIGHT OF USE ASSETS - OPERATING LEASES 31591154 OTHER ASSETS 3810877 DUE FROM RELATED PARTIES 10038523 ESTIMATED THIRD-PARTY PAYOR SETTLEMENTS 6777407 87403177 MINIMUM PENSION LIABILITY 8625152 DEFERRED COMPENSATION 35157853 DUE TO RELATED PARTIES 257411 RIGHT OF USE LIABILITES - OPERATING LEASES 33508049 ASSET RETIREMENT OBLIGATION 2181918 CAPITAL LEASES 10361665 90092048 X PART X, LINE 2: ASPIRUS HAS REVIEWED ITS TAX POSITIONS FOR ALL OPEN YEARS AND CONCLUDED THAT NO MATERIAL LIABILITIES EXIST FOR UNCERTAIN TAX POSITIONS AT JUNE 30, 2025. 1 1 X 1 X 1 X 1 1 0 1 1 1642027 1642027 0.00270 59359894 37959407 21400487 0.03510 61001921 37959407 23042514 0.03780 63388 63388 0.00010 479433 479433 0.00080 20590356 19646727 943629 0.00150 161100 161100 0.00030 21294277 19646727 1647550 0.00270 82296198 57606134 24690064 0.04050 1 2 4157 4157 0.00000 1 35 3053 3053 0.00000 2 37 7210 7210 0.00000 1 3696294 0 -861680 308912 -1170592 X 1 1 1 1 ST LUKE'S HOSPITAL 915 EAST FIRST STREET DULUTH MN 55805 WWW.SLHDULUTH.COM 365862 X X X X X ST LUKE'S HOSPITAL OF DULUTH 1 0 1 1 X X X X X X X X X 24 1 1 0 1 X WWW.ASPIRUS.ORG/COMMUNITY-REPORTS-NEEDS X 1 24 1 WWW.ASPIRUS.ORG/COMMUNITY-REPORTS-NEEDS 0 1 X 200.000000000000 300.000000000000 X X X X X X 1 1 X X X X 1 X WWW.ASPIRUS.ORG/FINANCIAL-ASSISTANCE X WWW.ASPIRUS.ORG/FINANCIAL-ASSISTANCE X WWW.ASPIRUS.ORG/FINANCIAL-ASSISTANCE X X X X X X X 1 X 0 X X X X 1 X 0 0 ST. LUKE'S HOSPITAL OF DULUTH PART V, SECTION B, LINE 2: THE HOSPITAL WAS ACQUIRED BY ASPIRUS, INC. IN MARCH 2024. ST. LUKE'S HOSPITAL OF DULUTH PART V, SECTION B, LINE 5: DULUTH COMMUNITY MEMBERS PROVIDED THEIR VOICE REGARDING COMMUNITY HEALTH NEEDS THROUGH A COMMUNITY SURVEY. A CONCERTED EFFORT WAS MADE TO ENSURE THAT THE INDIVIDUALS AND ORGANIZATIONS REPRESENTED THE NEEDS AND PERSPECTIVES OF: 1) PUBLIC HEALTH PRACTICE; 2) INDIVIDUALS WHO ARE MEDICALLY UNDERSERVED, HAVE LOW INCOME, OR ARE CONSIDERED AMONG THE MINORITY POPULATIONS SERVED BY THE HOSPITAL; AND 3) THE BROADER COMMUNITY AT LARGE AND THOSE WHO REPRESENT THE BROAD INTERESTS AND NEEDS OF THE COMMUNITY SERVED. THE SURVEY WAS ADMINISTERED ONLINE DURING THE MONTHS OF AUGUST AND SEPTEMBER IN 2024. THIS SURVEY ASKED RESPONDENTS TO PROVIDE THEIR PERSPECTIVES ABOUT COMMUNITY CONDITIONS RELATED TO HEALTH AND ABOUT THE LEVEL OF URGENCY FOR THE HEALTHCARE SYSTEMS TO RESPOND TO THESE ISSUES. ASPIRUS ST. LUKE'S AND ESSENTIA HEALTH PROMOTED THE SURVEY THROUGH EMAIL MARKETING WITHIN COMMUNITY NETWORKS, INCLUDING THROUGH DISSEMINATION TO EMAIL LISTS MANAGED BY PARTNER ORGANIZATIONS. APPROXIMATELY 45 PARTNER ORGANIZATIONS DISTRIBUTED THE SURVEY, INCLUDING CARLTON COOK LAKE ST LOUIS COMMUNITY HEALTH BOARD, ST LOUIS COUNTY PUBLIC HEALTH, DULUTH AGING SUPPORT, LAKE SUPERIOR COMMUNITY HEALTH CENTER, SECOND HARVEST AND MANY MORE. ST. LUKE'S HOSPITAL OF DULUTH PART V, SECTION B, LINE 6A: THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) WAS CONDUCTED IN PARTNERSHIP BY ESSENTIA HEALTH-DULUTH, ESSENTIA HEALTH-ST. MARY'S MEDICAL CENTER, AND ASPIRUS ST. LUKE'S HOSPITAL. ST. LUKE'S HOSPITAL OF DULUTH PART V, SECTION B, LINE 11: IN FY25, ASPIRUS ST. LUKE'S PRIORITY NEEDS WERE: FOOD SECURITY, MENTAL AND SOCIAL WELLBEING, AND SUBSTANCE USE. ASPIRUS ALSO ADDRESSED A NUMBER OF SOCIAL DRIVERS OF HEALTH. NEEDS NOT ADDRESSED AND WHY: MANY COMMUNITY RESIDENTS AND STAKEHOLDERS IDENTIFIED HOUSING, ECONOMIC OPPORTUNITY, CHRONIC CONDITIONS AND HEALTHCARE ACCESS AS IMPORTANT HEALTH ISSUES. AFTER THOROUGH AND THOUGHTFUL DISCUSSION, NEEDS ASSESSMENT COMMUNITY PARTNERS NOTED ALL ISSUES REVIEWED ARE INTERTWINED AND WILL IN SOME WAY BE IMPACTED BY THE WORK THAT WE DO IN THE OTHER FOUR APPROVED PRIORITY AREAS. GIVEN LIMITED RESOURCES, IT IS NOT POSSIBLE TO ADDRESS EVERY NEED IN THE COMMUNITY. ECONOMIC OPPORTUNITY, CHRONIC CONDITIONS AND HEALTHCARE ACCESS ARE ALL BEING ADDRESSED THROUGH OTHER ORGANIZATIONS AND INITIATIVES. **HOW ASPIRUS ST. LUKE'S ADDRESSED THE NEEDS IN FY25**FOOD SECURITY- ASPIRUS ST. LUKE'S SUPPORTS THE LOCAL COMMUNITY BY PROVIDING FOOD TO THE LOCAL SECOND HARVEST NORTHLAND FOODBANK THROUGHOUT THE YEAR FROM THE BLUE WAVES CAF, THE CAFETERIA AT ASPIRUS ST. LUKE'S HOSPITAL. - ASPIRUS ST. LUKE'S CONTINUES TO BUILD A COMMUNITY APPROACH TO SCREENING FOR FOOD INSECURITY AND CONNECTING PEOPLE FACING FOOD INSECURITY WITH RESOURCES, INCLUDING GROWING UTILIZATION AND EFFECTIVENESS OF WWW.WEARERESOURCEFUL.COM IN THE ACUTE AND AMBULATORY SETTING WITH FOOD ACCESS SCREENING IN THE ACUTE CARE HOSPITAL, ONCOLOGY AND MATERNAL CHILD HEALTH CLINICS.- ASPIRUS ST. LUKE'S PEDIATRIC CLINIC SCREENS PATIENTS FOR SDOH DURING PATIENT VISITS TO IDENTIFY NEEDS, OFFER SERVICES, SUPPORTS AND RESOURCES TO ADDRESS THESE AREAS TO INCREASE PATIENT INDEPENDENCE AND FUNCTIONING AND TO REDUCE OVERALL RISKS FOR FAMILY UNITS. IN FY25, FIVE FAMILIES WERE HELPED WITH ITEMS FROM THE CLOSET.- IN MARCH 2024 A CARE CLOSET WAS DEVELOPED AT ASPIRUS ST. LUKE'S DULUTH OBSTETRICS AND GYNECOLOGY CLINIC. IN FY25, 63 PATIENTS UTILIZED THE CARE CLOSET. CARE CLOSET ACCESS IS PROVIDED BY A POSITIVE SCREEN ON A PATIENT'S SOCIAL DRIVERS OF HEALTH SCREENING FORM. - THE ONCOLOGY CLINIC PROVIDES GRANT FUNDED GROCERY CARDS, IN ADDITION TO ENSURE FOR PATIENTS EXPERIENCING FOOD INSECURITY AND OR RISK FOR MALNUTRITION DURING ACTIVE CANCER TREATMENT.MENTAL AND SOCIAL WELL-BEING- ASPIRUS ST. LUKE'S FACILITATES SEVERAL FREE SUPPORT GROUPS AND OTHER SERVICES THAT HELP IN PROMOTING MENTAL HEALTH:- BREAST CANCER SUPPORT GROUP- CANCER CARE SUPPORT GROUP- PSYCHOTHERAPY GROUP FOR ADULTS WHO IDENTIFY AS TRANSGENDER- BEREAVEMENT SUPPORT, INCLUDING GRIEF COUNSELING, MAILINGS AND MEMORIAL SERVICES- MENDING HEARTS CURRICULUM FOR PATIENTS EXPERIENCING PERINATAL LOSS- ASPIRUS ST. LUKE'S CONTINUES TO MAINTAIN CLINICAL SERVICES FOR INDIVIDUALS WHO ARE SEEKING MENTAL HEALTH-RELATED SERVICES. THE DEPARTMENT PARTICIPATES IN COMMUNITY PROGRAMS AND ALSO SEEKS OPPORTUNITIES FOR NEW AND BETTER TREATMENTS. - ASPIRUS ST. LUKE'S ONCOLOGIC STAFF MAINTAIN A WIG ROOM, INCLUDING A SUPPLY OF HATS AND SCARVES. THE ONCOLOGY CLINIC SOCIAL WORKER ASSISTS STAFF WHO ARE IN NEED WITH FINDING AN APPROPRIATE FIT TO IMPROVE THE PATIENT'S OVERALL WELLBEING AND COPING WITH THEIR DIAGNOSIS. - ASPIRUS ST. LUKE'S STAFF MAINTAIN A RESOURCE LIST OF BOTH LOCAL CRISIS RESOURCES, INCLUDING THE NATIONAL 988 NUMBER, IN ADDITION TO RESOURCES FOR MENTAL HEALTH TREATMENT THAT ARE REVIEWED AND UPDATED ANNUALLY AND DISSEMINATED TO PATIENTS.- ASPIRUS STAFF BUILT A SMARTPHRASE THAT THE CARE COORDINATION TEAM CAN ADD TO THE PATIENT INSTRUCTIONS FOR CRISIS SERVICES WITHIN EPIC. - ASPIRUS ST. LUKE'S HOSPITAL PROVIDED FUNDING TO THE FOLLOWING ORGANIZATIONS TO AID IN ADDRESSING MENTAL AND SOCIAL WELL-BEING:- NORTHERN EXPRESSIONS ARTS COLLECTIVE PROGRAMMING, YMCA KIDS CLUB AND EVENTS, CHESTER BOWL IMPROVEMENT PROJECT, MOVIES IN THE PARK AND SIDEWALK DAYS THROUGH THE GREATER DOWNTOWN COUNCIL, YOUNG ATHLETES FOUNDATION, ZEITGEIST'S HEALTHY HILLSIDE INITIATIVE, FIRST WITNESS, SANE/PAVSA, ALZHEIMER'S WALK.SUBSTANCE USE- ACUTE CARE COORDINATION CONTINUES TO IMPLEMENT SCREENING BRIEF INTERVENTION AND REFERRAL TO TREATMENT (SBIRT) FOR ACUTELY HOSPITALIZED TRAUMA PATIENTS WHO FLAG POSITIVE FOR SUBSTANCE USE AND / OR ALCOHOL USE ON INITIAL SCREENING. THE GOAL IS TO PROVIDE RISK REDUCTION FOR THOSE WHO ARE AT RISK FOR POOR HEALTH OUTCOMES RELATED TO THEIR SUBSTANCE USE, AND OR ENGAGE THE PATIENT IN REFERRAL TO TREATMENT FOR THOSE WHO HAVE A HIGH PROBABILITY OF A SUBSTANCE USE DISORDER AND OR ALCOHOL USE DISORDER. THE HOSPITAL HAS SUCCESSFULLY INCREASED THEIR COMPLIANCE RATE FOR TRAUMA PATIENTS FROM PRIOR YEARS WITH TRANSITION INTO THE TETRAD MODEL FOR ACUTE CARE COORDINATION ESSENTIALLY SPECIALIZING THE ROLES BETWEEN RN CARE COORDINATOR AND SOCIAL WORKER.- THE DIRECTOR OF CASE MANAGEMENT IS ON THE ADVISORY GROUP FOR CLARITY URGENT CARE BEHAVIORAL HEALTH. THE ADVISORY GROUP IS FOCUSED ON INCREASED COMMUNITY AWARENESS TO SUPPORT APPROPRIATE UTILIZATION OF SERVICES. - ASPIRUS ST. LUKE'S STAFF MAINTAIN A RESOURCE LIST OF SUBSTANCE USE TREATMENT RESOURCES THAT ARE PERIODICALLY REVIEWED AND UPDATED FOR PATIENT DISSEMINATION.- SINCE NOVEMBER 2022, ASPIRUS ST. LUKE'S HAS BEEN CONTRACTED FOR JAIL MEDICAL SERVICES AT ST. LOUIS COUNTY JAIL AND THE NORTH EAST REGIONAL CORRECTIONAL CENTER. IN FY25, ASPIRUS ST. LUKE'S HOSPITAL SUPPORTED THE COMMUNITY MEMBERS INCARCERATED AT ST. LOUIS COUNTY JAIL WITH MEDICATION ASSISTED TREATMENT WITH SUBOXONE, A SHORT ACTING COMBINATION OF BUPRENORPHINE AND NALOXONE USED TO TREAT OPIOID USE DISORDER, TO DECREASE THE RISK OF WITHDRAWAL AS WELL AS OVERDOSE. IT WAS IDENTIFIED THAT WITH TRANSITIONS OUT OF THE JAIL, BARRIERS WITH PRIOR AUTHORIZATION, AND FOLLOW UP, THAT A MOVE TO PROVIDING SUBLOCADE, A 30-DAY LONG-ACTING FORM OF BUPRENORPHINE USED TO TREAT MODERATE TO SEVERE OPIOID USE DISORDER, WOULD BE BENEFICIAL. THIS APPROACH HELPS REDUCE THE RISK FOR OVERDOSE AND DEATH AS INMATES TRANSITION OUT OF THE JAIL AND INTO THE COMMUNITY.SOCIAL DRIVERS OF HEALTHASPIRUS ST. LUKE'S HOSPITAL IMPLEMENTED A SOCIAL DRIVERS OF HEALTH (SDOH) SCREENING PROGRAM IN OCTOBER 2023 TO BETTER UNDERSTAND AND ADDRESS THE FACTORS IMPACTING PATIENTS' LIVES. THIS SCREENING CONTINUED IN FY25. EDUCATION WAS PROVIDED TO INPATIENT NURSING AND CASE MANAGEMENT STAFF ON THE IMPORTANCE OF SDOH, HOW THEY AFFECT PATIENTS, AND THE PROCESS FOR SCREENING AND REFERRALS. THE SCREENING TOOL COVERS AREAS SUCH AS DOMESTIC VIOLENCE, ABUSE, NEGLECT, HOUSING INSTABILITY, FOOD INSECURITY, TRANSPORTATION ACCESS, AND FINANCIAL INSECURITY, INCLUDING UTILITY SUPPORT. IF ANY ISSUE IS FLAGGED, A CASE MANAGEMENT CONSULT IS INITIATED FOR INTERVENTION. OVER 95% OF ADMITTED PATIENTS WERE SCREENED. THE TOP ISSUES (IN ORDER) WERE: - HOUSING INSTABILITY- TRANSPORTATION- FOOD INSECURITY- FINANCIAL INSTABILITY HOUSING. HOUSING STABILITY IS IMPACTED BY MANY FACTORS, INCLUDING INCOME, STRUCTURAL RACISM, INCARCERATION, PUBLIC POLICY, AND PARTICULARLY MENTAL HEALTH AND SUBSTANCE USE DISORDERS. HOUSING IS A HAVEN FOR CHILDREN TO GROW AND LEARN, PEOPLE TO RECOVER FROM ILLNESS, REST, AND SAFETY, AND IS A PLACE TO BELONG. HOUSING IS A BASIC HUMAN DIGNITY, REQUIRED TO SUPPORT OPTIMAL HEALTH AND WELL-BEING. TO SUPPORT HOUSING IN THE COMMUNITY, ASPIRUS ST. LUKE'S PROVIDED FUNDING FOR/TO: - AN OUTREACH SPECIALIST FOR DOWNTOWN DULUTH - HARBOR HOUSE CRISIS CENTER- NEW DAY ADVOCACY CENTER ASPIRUS ST. LUKE'S CONTINUES TO SUPPORT HOUSING FOR THOSE WHO ARE EXPERIENCING LONG TERM HOMELESSNESS AND ARE OF ADVANCED AGE. ASPIRUS ST. LUKE'S OWNS AND MAINTAINS THE PROPERTY, THE ST. FRANCIS APARTMENTS IN COLLABORATION WITH CHUM WHO PROVIDES SERVICES TO THE TENANTS. THE PROGRAM PROVIDES 32 UNITS TO PEOPLE EXPERIENCING CHRONIC HOMELESSNESS WHO QUALIFY FOR THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT'S PROJECT-BASED PERMANENT SUPPORTIVE HOUSING SUBSIDY VOUCHER. THE REMAINING 11 UNITS ARE OFFERED TO THOSE EXPERIENCING LONG-TERM HOMELESSNESS WHO QUALIFY FOR HOUSING WITH SUPPORT SUBSIDIES AS PER ST. LOUIS COUNTY.TRANSPORTATION. TRANSPORTATION ACCESS REMAINS A SIGNIFICANT BARRIER TO HEALTH ACCESS WITHIN THE COMMUNITIES SERVED BY ASPIRUS ST. LUKE'S HOSPITAL. IN FY25, ASPIRUS FUNDED UNCOMPENSATED TRANSPORTATION THROUGH TAXI VOUCHERS, NON-EMERGENCY TRANSPORTATION AND SECURE TRANSPORTATION SERVICES. THESE TRANSPORTATION SERVICES WERE PRIMARILY PROVIDED TO MEDICAID RECIPIENTS SECONDARY TO THE LACK OF AVAILABLE MEDICAID COVERED TRANSPORTATION SERVICES NECESSARY FOR COMMUNITY MEMBERS TO ACCESS APPROPRIATE MEDICAL CARE. ASPIRUS STAFF PROVIDED INFORMATION TO LEGISLATORS ABOUT THE CHALLENGES OF NON-EMERGENCY TRANSPORTATION FOR PATIENTS. ASPIRUS STAFF ALSO CONTRIBUTED TO A DOCUMENTARY ABOUT NON-EMERGENCY MEDICAL TRANSPORTATION. ST. LUKE'S HOSPITAL OF DULUTH PART V, SECTION B, LINE 13B: THIRD PARTY SEGMENTATION AND PROPENSITY TO PAY. ST. LUKE'S HOSPITAL OF DULUTH PART V, SECTION B, LINE 16J: A "PATIENT NOTICE OF FINANCIAL ASSISTANCE" WILL BE POSTED IN PUBLIC AREAS ACCESSIBLE TO PATIENTS. IN ADDITION, THE NOTICE IS AVAILABLE TO PATIENTS IN PRINTED FORM, INCLUDING A NOTICE OF FINANCIAL ASSISTANCE AVAILABILITY PRINTED ON A PATIENT'S BILL. THE FINANCIAL ASSISTANCE POLICY, PLAIN LANGUAGE SUMMARY, AND FINANCIAL ASSISTANCE APPLICATION ARE AVAILABLE ONLINE AT: WWW.SLHDULUTH.COM/PATIENTS-VISITORS/FINANCIAL-SERVICES/ASPIRUS-ST-LUKES-FINANCIAL-ASSISTANCE-PROGRAM/. PART V, LINE 11 (CONTINUED): FINANCIAL INSTABILITY. IN THE INTEREST OF SUPPORTING PATIENTS SERVED AT ASPIRUS ST. LUKE'S HOSPITAL WHO MAY NOT HAVE ADEQUATE CLOTHING DUE TO LIMITED FINANCIAL MEANS AND IMPACTED BY SOCIAL DRIVERS OF HEALTH, THE HOSPITAL SUPPORTED CLOTHING DISTRIBUTION FOR PATIENTS FREE OF CHARGE THAT WERE FUNDED IN PRIOR FISCAL YEARS. THE ASPIRUS ST. LUKE'S SECURITY DEPARTMENT, HOUSES AND MANAGES THE SUPPLY OF CLOTHING AND SHOES, AND ASSISTS ACUTE NURSING SERVICES AND CASE MANAGEMENT IN THE DISTRIBUTION TO PATIENTS IN NEED, FREE OF CHARGE. 48 1 - ASL CLINIC - DULUTH - GRAND AVE 4702 GRAND AVE DULUTH MN 55807 OUTPATIENT MEDICAL 2 - ASL CLINIC - DULUTH - CARDIOLOGY 1001 E SUPERIOR ST DULUTH MN 55802 OUTPATIENT MEDICAL 3 - ASL CLINIC - DULUTH - PHYSICAL MEDICINE 1015 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 4 - ASL CLINIC - DULUTH - NEUROSURGERY 1015 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 5 - ASL CLINIC - DULUTH - ENDOCRINOLOGY 1000 E 1ST ST SUITE LL DULUTH MN 55805 OUTPATIENT MEDICAL 6 - ASL CLINIC - DULUTH - RHEUMATOLOGY 1000 E 1ST STREET DULUTH MN 55805 OUTPATIENT MEDICAL 7 - ASL CANCER CENTER - DULUTH 1001 E SUPERIOR ST DULUTH MN 55802 OUTPATIENT MEDICAL 8 - ASL CLINIC - DULUTH - ONCOLOGY & HEMATOL 1002 E SUPERIOR ST DULUTH MN 55802 OUTPATIENT MEDICAL 9 - ASL - DULUTH - DERMATOLOGY 920 E 1ST STREET DULUTH MN 55805 OUTPATIENT MEDICAL 10 - ASL CLINIC - DULUTH - CARDIOTHORACIC SUR 920 E 1ST STREET DULUTH MN 55805 OUTPATIENT MEDICAL 11 - ASL CLINIC - DULUTH - GASTROENTEROLOGY 1015 E 1ST ST 4TH FLOOR DULUTH MN 55805 OUTPATIENT MEDICAL 12 - ASL DULUTH SURGERY CENTER 920 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 13 - ASL CLINIC - DULUTH - INTERNAL MEDICINE 1001 E SUPERIOR STREET DULUTH MN 55802 OUTPATIENT MEDICAL 14 - ASL CLINIC - DULUTH - ORTHOPEDICS & SPOR 1012 E 2ND STREET DULUTH MN 55805 OUTPATIENT MEDICAL 15 - ASL CLINIC - DULUTH - GENERAL SURGERY 920 E 1ST STREET DULUTH MN 55805 OUTPATIENT MEDICAL 16 - ASL BEHAVIORAL HEALTH CLINIC - DULUTH 220 N 6TH AVE E DULUTH MN 55805 OUTPATIENT MEDICAL 17 - ASL CLINIC - DULUTH - PULMONARY MEDICINE 920 E 1ST STREET DULUTH MN 55805 OUTPATIENT MEDICAL 18 - ASL CLINIC - DULUTH - UROLOGY 1001 E SUPERIOR ST DULUTH MN 55805 OUTPATIENT MEDICAL 19 - ASL CLINIC - DULUTH - PEDIATRICS 1015 E 1ST ST 4TH FLOOR DULUTH MN 55805 OUTPATIENT MEDICAL 20 - ASL CLINIC - DULUTH - 6351 E SUPERIOR S 6351 E SUPERIOR STREET DULUTH MN 55804 OUTPATIENT MEDICAL 21 - ASL SUPERIOR CLINIC 109 N 28TH STREET E SUPERIOR WI 54880 OUTPATIENT MEDICAL 22 - ASL SUPERIOR SURGERY CENTER 109 N 28TH STREET E SUPERIOR WI 54880 OUTPATIENT MEDICAL & AMBULATORY SURGERY 23 - ASL AT HOME - HOME CARE - DULUTH 1011 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 24 - ASL CLINIC - DULUTH - OBSTETRICS AND GYN 1001 E SUPERIOR STREET DULUTH MN 55802 OUTPATIENT MEDICAL 25 - ASL AT HOME - HOSPICE - DULUTH 1011 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 26 - ASL CLINIC - DULUTH - NEUROLOGY 1015 E 1ST ST 4TH FLOOR DULUTH MN 55805 OUTPATIENT MEDICAL 27 - ASL HERMANTOWN CLINIC & URGENT CARE 4190 LOBERG AVE HERMANTOWN MN 55811 OUTPATIENT MEDICAL 28 - ASL CLINIC - DULUTH - INTERVENTIONAL PAI 115 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 29 - ASL RAYUS RADIOLOGY 910 E 2ND STREET DULUTH MN 55805 OUTPATIENT MEDICAL 30 - ASL CLINIC - DULUTH - WOODLAND AVE 1400 WOODLAND AVE DULUTH MN 55803 OUTPATIENT MEDICAL 31 - ASL CLINIC - DULUTH - EAR NOSE & THROAT 920 E 1ST STREET DULUTH MN 55805 OUTPATIENT MEDICAL 32 - ASL CLINIC - DULUTH - HEART & VASCULAR C 1000 E 1ST STREET DULUTH MN 55805 OUTPATIENT MEDICAL 33 - ASL CLINIC - DULUTH - VASCULAR SURGERY 1000 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 34 - ASL CLINIC - DULUTH - WOUND CARE & HYPER 1000 E 1ST STREET DULUTH MN 55805 OUTPATIENT MEDICAL 35 - ASL CLINIC - DULUTH - SURGICAL & PROCEDU 1015 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL & AMBULATORY SURGERY 36 - ASL DULUTH SURGERY CENTER 920 E 1ST STREET DULUTH MN 55805 AMBULATORY SURGERY 37 - ASL EYE CARE - DULUTH 324 W SUPERIOR STREET DULUTH MN 55802 OUTPATIENT MEDICAL 38 - ASL CLINIC - DULUTH - CARDIAC DIAGNOSTIC 1015 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 39 - ASL CLINIC - DULUTH - VASCULAR ULTRASOUN 1000 E 1ST STREET DULUTH MN 55805 OUTPATIENT MEDICAL 40 - ASL DIAGNOSTIC IMAGING - MOOSE LAKE 4791 COUNTY ROAD 10 SUITE 103 MOOSE LAKE MN 55767 OUTPATIENT MEDICAL 41 - ASL CLINIC - DULUTH - NEPHROLOGY 1000 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 42 - ASL CLINIC - DULUTH - GENETIC COUNSELING 1001 E SUPERIOR ST STE 301 DULUTH MN 55805 OUTPATIENT MEDICAL 43 - ASPIRUS LAKE VIEW TWO HARBORS CLINIC 325 11TH AVE TWO HARBORS MN 55616 OUTPATIENT MEDICAL 44 - ASPIRUS LAKE VIEW SILVER BAY CLINIC 50 OUTER DR SILVER BAY MN 55614 OUTPATIENT MEDICAL 45 - ASL STROKE CENTER 1015 E 1ST ST DULUTH MN 55805 OUTPATIENT MEDICAL 46 - ASL CLINIC - DULUTH - RADIATION ONCOLOGY 1001 E SUPERIOR STREET DULUTH MN 55802 OUTPATIENT MEDICAL 47 - ASL CLINIC - DULUTH - ALLERGY & IMMUNOLO 920 E 1ST ST DULUTH MN 55802 OUTPATIENT MEDICAL 48 - ASPIRUS ST LUKE'S HIBBING CLINIC 1120 E 34TH ST HIBBING MN 55746 OUTPATIENT MEDICAL PART I, LINE 3C: THE PATIENT/GUARANTOR, HUSBAND OR WIFE, AND DEPENDENTS MAY NOT HAVE PROPERTY IN EXCESS OF THE FOLLOWING (EXCEPT FOR BALANCES INCURRED AT HOSPITALS THAT PARTICIPATE IN THE NATIONAL HEALTH SERVICE CORPS PROGRAM (NHSC) AND/OR MICHIGAN STATE LOAN REPAYMENT PROGRAM (MSLRP) WHERE THIS CRITERIA DOES NOT APPLY): PRIMARY RESIDENCE IS EXEMPT FOR PATIENTS UNDER 200% FEDERAL POVERTY GUIDELINES. FOR THOSE OVER 200% EQUITY ALLOWANCE IS $75,000 (FINANCIAL STATEMENTS AND TAX BILLS ARE REQUIRED). INCOME PRODUCING LAND (E.G., DAIRY FARM) IS EVALUATED INDIVIDUALLY ON A CASE-BY-CASE BASIS. CASH ASSETS IN EXCESS OF $4,000 AT THE TIME OF APPLICATION (EXCEPT FOR BALANCES INCURRED AT HOSPITALS THAT PARTICIPATE IN THE NATIONAL HEALTH SERVICE CORPS PROGRAM (NHSC) AND/OR MICHIGAN STATE LOAN REPAYMENT PROGRAM (MSLRP) WHERE THIS CRITERIA DOES NOT APPLY). SPECIFICALLY EXCLUDED FROM CONSIDERATION ARE IRA AND PENSION PLANS WHERE RETIREMENT WITHDRAWALS HAVE NOT BEGUN AND IRREVOCABLE BURIAL TRUST FUNDS. TOTAL NET ASSETS CANNOT EXCEED 800% OF FEDERAL POVERTY GUIDELINES. THIS INCLUDES ALL ASSETS INCLUDING CASH ASSETS ABOVE. PART I, LINE 7: THE COSTING METHODOLOGY USED ON FORM 990, SCHEDULE H IS BASED ON A COST TO CHARGE RATIO WHICH IS DEVELOPED BASED ON THE HOSPITAL'S TOTAL OPERATING EXPENSES LESS THE PROVISION FOR BAD DEBTS DIVIDED BY GROSS PATIENT SERVICE REVENUE. THIS COST TO CHARGE RATIO IS APPLIED AGAINST VARIOUS REVENUE AND EXPENSE CATEGORIES TO COMPUTE THE ESTIMATED COMMUNITY BENEFIT EXPENSE UNDER IRS SUGGESTED COSTING METHODS FOR FORM 990. PART I, LINE 7G: ST. LUKE'S INCLUDED SUBSIDIZED HEALTH SERVICES FROM MENTAL HEALTH SERVICES, AND WOMEN AND CHILDREN SERVICES. PART I, LN 7 COL(F): THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 24E, BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGES IN THIS COLUMN IS $10,857,372. PART II, COMMUNITY BUILDING ACTIVITIES: ST. LUKE'S COMMUNITY-BUILDING ACTIVITIES INCLUDE CASH, IN-KIND DONATIONS, AND OTHER EXPENDITURES FOR THE DEVELOPMENT OF THE COMMUNITY HEALTH PROGRAMS AND PARTNERSHIPS SUCH AS: ECONOMIC DEVELOPMENT EVENTS, MEETINGS, AND MEMBERSHIP WITH AREA CHAMBERS OF COMMERCE, CITY COUNSEL, AND ST. LOUIS COUNTY; COMMUNITY SUPPORT OF LOCAL FUNDRAISERS, ORGANIZATIONS AND EVENTS; LEADERSHIP DEVELOPMENT, TRAINING, AND EDUCATION; COALITION BUILDING WITH AREA ASSOCIATIONS TO PROMOTE COLLABORATION ON WELLNESS INITIATIVES; COMMUNITY HEALTH IMPROVEMENT ADVOCACY IN PARTNERSHIP WITH LOCAL ORGANIZATIONS, EVENTS, AND SERVICES; AND WORKFORCE DEVELOPMENT VIA EDUCATION, MENTORSHIP, PANEL PRESENTATIONS, AND OTHER STUDENT PROGRAMS. PART III, LINE 2: THE PROVISION FOR BAD DEBTS IS BASED ON MANAGEMENT'S ASSESSMENT OF HISTORICAL AND EXPECTED NET COLLECTION CONSIDERING BUSINESS AND ECONOMIC CONDITIONS, TRENDS IN HEALTHCARE COVERAGE, AND OTHER COLLECTION INDICATORS. THROUGHOUT THE YEAR, MANAGEMENT ASSESSES THE ADEQUACY OF THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS BASED UPON THESE TRENDS. THE RESULTS OF THIS REVIEW ARE THEN USED TO MAKE ANY MODIFICATIONS TO THE PROVISION FOR BAD DEBTS TO ESTABLISH AN ESTIMATED ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS. ACCOUNTS RECEIVABLES ARE WRITTEN OFF AFTER ALL COLLECTION EFFORTS HAVE BEEN FOLLOWED IN ACCORDANCE WITH ASPIRUS' POLICIES. THE COSTING METHODOLOGY USED WAS THE PATIENT CARE COST TO CHARGE RATIO WHICH WAS DERIVED FROM THE CALCULATION ON IRS WORKSHEET 2. PART III, LINE 3: THE ORGANIZATION HAS A VERY ROBUST FINANCIAL ASSISTANCE PROGRAM; THEREFORE, NO ESTIMATE IS MADE FOR BAD DEBT ATTRIBUTED TO FINANCIAL ASSISTANCE ELIGIBLE PATIENTS. PART III, LINE 4: THE PROVISION FOR BAD DEBTS IS BASED ON MANAGEMENT'S ASSESSMENT OF HISTORICAL AND EXPECTED NET COLLECTION CONSIDERING BUSINESS AND ECONOMIC CONDITIONS, TRENDS IN HEALTHCARE COVERAGE, AND OTHER COLLECTION INDICATORS. THROUGHOUT THE YEAR, MANAGEMENT ASSESSES THE ADEQUACY OF THE ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS BASED UPON THESE TRENDS. THE RESULTS OF THIS REVIEW ARE THEN USED TO MAKE ANY MODIFICATIONS TO THE PROVISION FOR BAD DEBTS TO ESTABLISH AN ESTIMATED ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS. ACCOUNTS RECEIVABLES ARE WRITTEN OFF AFTER ALL COLLECTION EFFORTS HAVE BEEN FOLLOWED IN ACCORDANCE WITH ASPIRUS' POLICIES.BAD DEBT POLICY AND PROCEDURE:POLICY: I. ASPIRUS' FINANCIAL POLICY REQUIRES SETTLEMENT OF A PATIENT SELF-PAY BILL OR ACCOUNT WILL BE REFERRED FOR OUTSIDE COLLECTION. II. FAILURE TO MEET THESE REQUIREMENTS IN ASPIRUS POLICY WILL RESULT IN THE ACCOUNT BEING CONSIDERED FOR BAD DEBT ONCE ALL COLLECTION EFFORTS HAVE BEEN EXHAUSTED. THE ACCOUNT WILL BE REMOVED FROM ACCOUNTS RECEIVABLE AND TURNED OVER TO AN OUTSIDE AGENCY OR LAW FIRM FOR COLLECTION. PRIOR TO THIS HAPPENING, THE FOLLOWING CRITERIA MUST BE MET: A. PATIENT FINANCIAL SERVICES STAFF WILL MAKE REASONABLE COLLECTION EFFORTS BY WAY OF: 1. MONTHLY STATEMENTS 2. COLLECTION LETTERS INCLUDING PLAIN LANGUAGE SUMMARY (PLS) 3. COLLECTION PHONE CALLS 4. VERIFICATION THAT CHARITY CARE WAS OFFERED WITHIN THE PAST 12-MONTHS AS RECORDED IN THE ELECTRONIC HEALTH RECORD (EMR) WITH STAFF HAVING THE DISCRETION TO OFFER AGAIN WITHIN THE 12-MONTHS. III. ALL COLLECTION ACTIVITY AND PATIENT CONTACTS WILL BE DOCUMENTED ON THE INDIVIDUAL ACCOUNTS. IV. ALL COLLECTION ACCOUNTS ARE TO BE TREATED THE SAME REGARDLESS OF PAYOR TYPE: SELF-PAY, GENERAL INSURANCE, MEDICARE, OR MEDICAL ASSISTANCE. V. PATIENT FINANCIAL SERVICES STAFF WILL USE SOUND BUSINESS JUDGMENT WHEN WORKING WITH THE ACCOUNT. AT THE DISCRETION OF THE FINANCIAL COUNSELOR, CREDIT REPORTS WILL BE REQUESTED FROM THE CREDIT BUREAU AND PROPERTY VERIFICATION OBTAINED THROUGH THE COUNTY TREASURER'S OFFICE. PROCEDURE: VI. THE FINAL STEP IS TO SUBMIT THE ACCOUNT TO A COLLECTION AGENCY OR LAW FIRM. EACH ACCOUNT IS REVIEWED TO DETERMINE IF THE ACCOUNT HAS MET THE BAD DEBT CRITERIA. ONCE IT HAS BEEN DETERMINED THAT ALL REQUIREMENTS HAVE BEEN MET, THE ACCOUNT IS TRANSFERRED FROM ACCOUNTS RECEIVABLE TO BAD DEBT BY THE FINANCIAL COUNSELOR. SPECIFIC PROCEDURES PERTAINING TO THE DETAILED PROCEDURAL STEPS FOR TRANSFERRING TO THE AGENCY CAN BE FOUND IN THE INTERNAL POLICY. A. ADDITIONAL INFORMATION REGARDING MEDICARE BAD DEBTS: 1. THE DEBT MUST BE RELATED TO COVERED SERVICES AND DERIVED FROM DEDUCTIBLE AND COINSURANCE AMOUNTS. 2. THE HOSPITAL MUST PROVIDE REASONABLE COLLECTION EFFORTS. 3. THE DEBT IS NOT COLLECTABLE (AT LEAST 120 DAYS OUTSTANDING FROM THE DATE OF THE LAST PATIENT PAYMENT.) 4. SOUND BUSINESS JUDGMENT ESTABLISHES THAT THERE WAS NO LIKELIHOOD OF RECOVERY AT ANY TIME IN THE FUTURE. B. BAD DEBT RECOVERIES 1. PAYMENTS ON MONTHLY REMITTANCE ADVICES FROM OUTSIDE COLLECTION AGENCIES WILL BE POSTED TO EACH INDIVIDUAL ACCOUNT. 2. PAYMENTS MADE DIRECTLY TO ASPIRUS BUT INTENDED FOR COLLECTION ACCOUNTS WILL BE POSTED TO THE APPROPRIATE ACCOUNT AND REPORTED DAILY TO COLLECTION AGENCIES FOR RECONCILIATION OF THEIR RECORDS. 3. INVOICES FOR COMMISSIONS DUE TO COLLECTION AGENCIES WILL BE PROCESSED TWO TIMES MONTHLY. INVOICE AND REMITTANCE ADVICE WILL BE SUBMITTED TO ACCOUNTS PAYABLE AND APPROVED BY THE DIRECTOR FOR CHECK PROCESSING AND PAYMENT TO AGENCIES FOR COMMISSIONS DUE. PART III, LINE 8: THE TOTAL MEDICARE REVENUE SHOWN IN SCHEDULE H OF THE FORM 990 IS BASED ON THE IRS 990 INSTRUCTIONS AND INCLUDES ONLY A PORTION OF THE GROSS MEDICARE REVENUE OF THE ORGANIZATION AND ALSO DOES NOT CONSIDER CONTRACTUAL ADJUSTMENTS FOR THE REIMBURSEMENT THAT IS ACTUALLY RECEIVED FROM THE MEDICARE PROGRAM. AMOUNTS LISTED FOR MEDICARE REVENUES DO NOT INCLUDE SIGNIFICANT PORTIONS OF LABORATORY SERVICES PROVIDED TO MEDICARE BENEFICIARIES AS WELL AS PHYSICIAN SERVICES FOR THE COVERAGE OF THE EMERGENCY DEPARTMENT, ANESTHESIA PROFESSIONAL SERVICES, SURGICAL PHYSICIAN PROFESSIONAL SERVICES, AND REVENUES FOR ANY PATIENTS COVERED UNDER MEDICARE ADVANTAGE PLAN PROGRAMS. PHYSICIAN SERVICES ARE REIMBURSED PRIMARILY ON FEE SCHEDULES AT RATES THAT ARE OFTEN BELOW THE COSTS OF CARING FOR PATIENTS. EMERGENCY AND SURGICAL SERVICES PROVIDED TO MEDICARE PATIENTS ARE VITAL TO THE WELL-BEING OF THE COMMUNITY AND THEREFORE THESE COSTS AND SHORTFALLS SHOULD ALSO BE CONSIDERED AS AN ADDITIONAL BENEFIT THAT THE HOSPITAL PROVIDES TO THE COMMUNITY AND SURROUNDING AREAS. THE COSTING METHOD ABOVE FOR IRS 990 COMPLIANCE REPORTING IS ALSO BASED ON THE FILED MEDICARE COST REPORT FOR THE YEAR ENDED JUNE 30, 2025, AND DOES NOT CONSIDER MEDICARE NON-ALLOWABLE EXPENSES AS IT IS BASED ON TOTAL HOSPITAL PATIENT SERVICE REVENUES (IGNORING CONTRACTUAL ADJUSTMENTS ON FEE SCHEDULE REIMBURSED ITEMS AND NON-ALLOWABLE MEDICARE EXPENSES AS NOTED ABOVE).MEDICARE ALLOWABLE COST IS BASED ON THE MEDICARE COST REPORT. THE MEDICARE COST REPORT IS COMPLETED BASED ON THE RULES AND REGULATIONS SET FORTH BY CMS. PART III, LINE 9B: PATIENT FINANCIAL SERVICES (PFS) PROACTIVELY IDENTIFIES UNINSURED PATIENTS AND UNDER-INSURED PATIENTS AND SCREENS THEM FOR FINANCIAL ASSISTANCE AND COUNSELING WITHOUT REGARD TO RACE, ETHNICITY, GENDER, RELIGION, OR NATIONAL ORIGIN. THESE SERVICES ARE PROVIDED AT NO CHARGE. PFS COUNSELORS WORK WITH UNINSURED AND UNDER-INSURED PATIENTS TO HELP THEM UNDERSTAND THE SYSTEM'S FINANCIAL ASSISTANCE/DISCOUNTING POLICIES AND HOW THEY CAN QUALIFY FOR ASSISTANCE AND/OR DISCOUNTS INCLUDING A REFERRAL TO PUBLIC AND PRIVATE PROGRAMS TO DETERMINE ELIGIBILITY. PART VI, LINE 2: IN ADDITION TO ASSESSING NEEDS THROUGH THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA), THE HOSPITAL AND CLINICS:- SYSTEMATICALLY REVIEWS PATIENT EXPERIENCE DATA TO UNDERSTAND OPPORTUNITIES TO ADDRESS PATIENT CONCERNS. - MAINTAINS AN INVOLVED REGIONAL BOARD OF DIRECTORS, WITH LOCAL REPRESENTATION. HOSPITAL BOARD MEMBERS ARE FROM MULTIPLE SECTORS (E.G., ACADEMIA, INDUSTRY/BUSINESS, PHILANTHROPY, FINANCE, HEALTHCARE).- SUPPORTS ITS STAFF IN PARTICIPATING ON AND PRESENTING TO COMMUNITY BOARDS AND COMMITTEES THAT PROVIDE INSIGHT ON LOCAL CIRCUMSTANCES.- REVIEWS FUNDING REQUESTS TO THE HOSPITAL AS AN INDICATOR OF LOCAL NEEDS. - INITIATED A SOCIAL NEEDS SCREENING PROCESS THAT, OVER TIME, WILL PROVIDE INSIGHT INTO PATIENT NEEDS IN ADDITION TO THEIR IMMEDIATE CARE. PART VI, LINE 3: ALL PATIENT STATEMENTS PROVIDE INFORMATION REGARDING THE ASPIRUS FINANCIAL AID PROGRAM. THIS INCLUDES A TELEPHONE NUMBER TO REQUEST IN-PERSON ASSISTANCE, INFORMATION ABOUT THE PROGRAM AS WELL AS HOW TO REQUEST AN APPLICATION. THE STATEMENT ALSO PROVIDES THE WEB ADDRESS WHICH DIRECTS PATIENTS TO OUR FINANCIAL AID POLICY AS WELL AS THE APPLICATION AND PLAIN LANGUAGE SUMMARY. LETTERS SENT FROM THE FINANCIAL CLEARANCE STAFF INFORM PATIENTS THAT ASPIRUS HAS A FAP. THE FAP IS OFFERED AT THE TIME OF REGISTRATION ANNUALLY TO ALL PATIENTS. NOTICES ARE POSTED AT HOSPITAL AND CLINIC REGISTRATION DESKS AS WELL AS THE ED INFORMING PATIENTS OF THE AVAILABILITY OF FAP AS WELL AS HOW TO RECEIVE ADDITIONAL INFORMATION. FINANCIAL COUNSELORS OFFER FAP TO PATIENTS WHEN REQUESTED OR DURING COLLECTION CALLS, WHEN APPLICABLE. ASPIRUS HAS CERTIFIED APPLICATION COUNSELORS THAT ARE AVAILABLE TO ASSIST WITH MARKETPLACE ENROLLMENT. ELEVATE PFS (CONTRACTED ENTITY) IS USED TO ASSIST ALL UNINSURED PATIENTS WITH SCREENING AND APPLYING FOR MEDICAL ASSISTANCE. PART VI, LINE 4: THE PRIMARY SERVICE AREA OF THE HOSPITAL IS THE CITY OF DULUTH IN ST. LOUIS COUNTY, MINNESOTA, ALTHOUGH IT DOES SERVE NEIGHBORING COUNTIES AND COMMUNITIES, INCLUDING SUPERIOR, WISCONSIN. THE HOSPITAL IS LOCATED IN THE CITY OF DULUTH, POPULATION 87,693. THE CITY OF DULUTH IS A MEDIUM-SIZED CITY IN AN OTHERWISE-RURAL COUNTY. THE CITY COVERS 71.7 SQUARE MILES AND HAS 1223 PEOPLE PER SQUARE MILE. HERE ARE SOME DETAILS ABOUT ITS POPULATION: PERSONS UNDER 18 YEARS OLD: 16.0%PERSONS 65 YEARS AND OVER: 18.6%WHITE PERSONS: 85.0%AFRICAN AMERICAN PERSONS: 3.6%AMERICAN INDIAN AND ALASKA NATIVE PERSONS: 2.6%ASIAN PERSONS: 1.6%TWO OR MORE RACES: 6.5%HISPANIC OR LATINO: 2.5%LANGUAGE OTHER THAN ENGLISH SPOKEN AT HOME: NOT AVAILABLEHIGH SCHOOL GRADUATE OR HIGHER: 95.8%BACHELOR'S DEGREE OR HIGHER: 44.4%INDIVIDUALS WHO ARE VETERANS: 4.8%INDIVIDUALS WITH DISABILITIES: 15.7%PERSONS BELOW POVERTY LEVEL: 17.7%MEDIAN HOUSEHOLD INCOME: $61,163PERCENT WITHOUT HEALTHCARE COVERAGE: 4.6%PERCENT USING PUBLIC INSURANCE (MEDICAID, MEDICARE, VETERANS' BENEFITS, ETC.): 37.70%ST. LOUIS COUNTY (INCLUSIVE OF DULUTH) IS A LOW-INCOME-DESIGNATED HPSA FOR DENTAL PROVIDERS. IT IS ALSO A HPSA FOR MENTAL HEALTH PROVIDERS. PART VI, LINE 5: THE HOSPITAL PROMOTES THE HEALTH OF THE COMMUNITY THROUGH ITS COMMUNITY HEALTH AND COMMUNITY BENEFIT WORK. ADDITIONALLY, THE HOSPITAL:- MAINTAINS A BOARD OF DIRECTORS THAT REFLECTS THE COMMUNITY.- BRINGS ITS EXPERTISE INTO THE COMMUNITY THROUGH PROGRAMS, SCREENINGS, AND COMMUNITY BOARD AND ADVISORY COMMITTEE MEMBERSHIP.- PROVIDES HIGH QUALITY SERVICES AND IMPLEMENTS ONGOING QUALITY IMPROVEMENT INITIATIVES.- BUDGETS FOR CUTTING EDGE TECHNOLOGIES AND EQUIPMENT THAT SUPPORT PATIENT HEALTH.- OFFERS TRANSPORTATION ASSISTANCE FOR PATIENTS AS APPROPRIATE.- PROVIDES PRECEPTORS FOR HEALTH PROFESSIONS STUDENTS-IN-TRAINING, WHICH ADVANCES THE HEALTH CARE WORKFORCE.- PROVIDES HEALTH CAREER EXPLORATION OPPORTUNITIES (E.G., SHADOWING, VOLUNTEERING) AND PRESENTATIONS TO AREA YOUTH.- PROMOTES AREA BLOOD DRIVES.AS PART OF A LARGER NETWORK OF ASPIRUS HEALTHCARE FACILITIES, THE HOSPITAL HAS ACCESS TO: - PROFESSIONAL DEVELOPMENT FOR STAFF, ASSURING THE CARE PROVIDED INCORPORATES THE MOST UP-TO-DATE BEST PRACTICES. - CROSS-TRAINING OPPORTUNITIES. - A MARKETING/COMMUNICATIONS TEAM THAT SUPPORTS THE ONLINE ASPIRUS MEDIA CENTER FEATURING MEDICAL EXPERTS. THE TEAM DEVELOPS AND PROMOTES HEALTH EDUCATION INFORMATION (E.G., ON DIABETES, TICK BITES, SNOWMOBILE SAFETY) FOR PATIENTS AND THE GENERAL PUBLIC. PART VI, LINE 6: ASPIRUS HEALTH IS A NONPROFIT, COMMUNITY-DIRECTED HEALTH SYSTEM BASED IN WAUSAU, WISCONSIN, SERVING NORTHEASTERN MINNESOTA, NORTHERN AND CENTRAL WISCONSIN AND THE UPPER PENINSULA OF MICHIGAN. THE HEALTH SYSTEM OPERATES 17 HOSPITALS AND 130 OUTPATIENT LOCATIONS WITH NEARLY 14,000 TEAM MEMBERS, INCLUDING 1,300 EMPLOYED PHYSICIANS AND ADVANCED PRACTICE CLINICIANS. ASPIRUS SERVES COMMUNITIES THROUGH HOME HEALTH AND HOSPICE CARE, PHARMACIES, CRITICAL CARE AND AIR-MEDICAL TRANSPORT, MEDICAL GOODS, AND ADULT LIVING AND CARE FACILITIES. THE COMBINED EFFORTS PROVIDE RURAL COMMUNITIES WITH THE ACCESS TO CARE THAT THEY MAY NOT OTHERWISE BE ABLE TO HAVE. FOR MORE INFORMATION, VISIT ASPIRUS.ORG. PART VI, LINE 7, REPORTS FILED WITH STATES MN 1 PROGRAM FOR AID TO VICTIMS OF SEXUAL ASSAULT 32 E 1ST STREET SUITE 200 DULUTH MN 55802 411350021 501(C)(3) 80000 0 SANE ADULT/ADOLESCENT/PEDIATRIC PROGRAM DULUTH FOOTBALL CLUB 5219 KINGSTON ST DULUTH MN 55804 470358877 30000 0 SPONSORSHIP HERMANTOWN AREA FUTBOL CLUB 23 W CENTRAL ENTRANCE SUITE 318 DULUTH MN 55811 411517567 501(C)(3) 25000 0 SPONSORSHIP DULUTH AREA CHAMBER OF COMMERCE 5 W 1ST STREET SUITE 101 DULUTH MN 55802 410225910 501(C)(6) 14350 0 VARIOUS EVENTS DULUTH LITTLE LEAGUE 3665 E 3RD ST DULUTH MN 55804 411509266 501(C)(3) 10000 0 SPONSORSHIP MINNESOTA WILDERNESS PO BOX 139 CLOQUET MN 55720 410449260 10000 0 SPONSORSHIP NORTHSHORE INLINE MARATHON PO BOX 22 DULUTH MN 55801 411871361 501(C)(3) 10000 0 SPONSORSHIP DOWNTOWN DULUTH 5 W 1ST STREET SUITE 101 DULUTH MN 55802 411467228 501(C)(6) 9250 0 SPONSORSHIP AMERICAN HEART ASSOCIATION 7272 GREENVILLE AVE DALLAS TX 75231 135613797 501(C)(3) 7500 0 SPONSORSHIP 5 4 PART I, LINE 2: THE HOSPITAL REQUESTS THAT GRANTEES PROVIDE AN UPDATE ON THE IMPACT OF THE GRANT SIX MONTHS AFTER THE GRANT HAS BEEN MADE. IN ADDITION, THE ACCOUNTING DEPARTMENT REVIEWS INVOICES SUPPORTING THE FUNDS USED FROM THE GRANT. THE AFOREMENTIONED PROCESS HELPS ENSURE THE GRANT WAS USED FOR THE INTENDED PURPOSE. 1 1 0 0 0 0 0 0 0 MATTHEW HEYWOOD PRESIDENT & CEO ASPIRUS 0 1523574 0 2122736 0 222424 0 10350 0 351090 0 4230174 0 198152 SIDNEY SCZYGELSKI BOARD MEMBER/SVP-FIN./CFO (FORMER) 0 418918 0 474490 0 576633 0 9284 0 28706 0 1508031 0 481861 ERIC LOHN CO-PRES./CEO & CFO (THRU 09/24) 889813 0 0 0 217454 0 7097 0 216937 0 1331301 0 0 0 NICHOLAS VAN DEELEN MD CO-PRESIDENT/CEO & CMO 971679 0 0 0 0 0 8375 0 189026 0 1169080 0 0 0 JOHN YOON MD PHYSICIAN 1144704 0 0 0 0 0 8375 0 9710 0 1162789 0 3000 0 DANIEL CORNETT MD PHYSICIAN 1077504 0 0 0 0 0 8375 0 17816 0 1103695 0 3000 0 ROBERT BEJNAROWICZ PHYSICIAN 955995 0 0 0 0 0 8375 0 954 0 965324 0 3000 0 HEBROON OBAID MD PHYSICIAN 935293 0 0 0 0 0 6229 0 17816 0 959338 0 0 0 SCOTT MIKESELL MD PHYSICIAN 903479 0 0 0 0 0 8375 0 15102 0 926956 0 0 0 JAMES MATHESON B.M./SVP-CHIEF STRAT. OFFICER 0 486205 0 186599 0 72384 0 8565 0 106951 0 860704 0 58001 JERRY M YANG SVP - CHIEF FINANCIAL OFFIER 0 616776 0 25000 0 35464 0 10350 0 128044 0 815634 0 0 ANDREA BENSON MD B.M. (THRU 12/24)/CHIEF OF STAFF 635654 0 0 0 0 0 8375 0 17816 0 661845 0 3000 0 AIMEE VAN STRAATEN MD BOARD SECRETARY/PHYSICIAN 454267 0 0 0 0 0 7049 0 15103 0 476419 0 3000 0 MITCHELL CARDWELL DO BOARD MEMBER/PHYSICIAN 343671 0 0 0 0 0 6451 0 14387 0 364509 0 0 0 CATHERINE CARTER HUBER EXECUTIVE DIRECTOR/CDO 211533 0 0 0 0 0 4885 0 653 0 217071 0 0 0 PART I, LINES 4A-B SCHEDULE J, PART I, LINE 4A - SEVERANCE PAYMENTS: E. LOHN $217,454 SCHEDULE J, PART I, LINE 4B - SUPPLEMENTAL NONQUALIFIED RETIREMENT 457(F) DISTRIBUTION: S. SCZYGELSKI $481,861 J. MATHESON $58,001 M. HEYWOOD $198,152 J. YOON $3,000 D. CORNETT $3,000 R. BEJNAROWICZ $3,000 A. VAN STRAATEN $3,000 A. BENSON $3,000 457(F) RETIREMENT PLAN PROFILE: KEY EMPLOYEES OF THE ORGANIZATION OR A PARTICIPATING AFFILIATE ARE ELIGIBLE TO PARTICIPATE IN THE PLAN. THE PLAN YEAR IS JANUARY 1 TO DECEMBER 31ST. EMPLOYER CONTRIBUTIONS: THE CONTRIBUTION MADE BY THE EMPLOYER IS A THREE-TIERED STRUCTURE DEPENDING UPON THE EXECUTIVE'S POSITION, WHICH ARE AS FOLLOWS: 13% FOR SENIOR VICE PRESIDENT OR PRESIDENT, 15% FOR SVP & CHIEF FINANCIAL OFFICER, AND 20% FOR THE PRESIDENT & CHIEF EXECUTIVE OFFICER. IF A PARTICIPANT TERMINATES DURING THE YEAR, THE PARTICIPANT'S EXECUTIVE ALLOWANCE IS PRORATED BASED ON THE NUMBER OF FULL CALENDAR MONTHS FROM THE BEGINNING OF THE PLAN YEAR TO THE BEGINNING OF THE CALENDAR YEAR MONTH CLOSEST TO THE CHANGE OR TERMINATION OF EMPLOYMENT. DISTRIBUTIONS: CONTINUATION OF EMPLOYMENT THROUGH THE DEFERRED VESTING DATE; THE DATE ON WHICH THE PARTICIPANT'S EMPLOYMENT IS TERMINATED AS A RESULT OF DEATH OR DISABILITY; 24 MONTHS FROM THE DATE ON WHICH THE PARTICIPANT INCURS AN INVOLUNTARY SEPARATION FROM SERVICE WITHOUT REASONABLE CAUSE OR THE DATE THAT IS 24 MONTHS FOLLOWING THE PARTICIPANT'S SEPARATION FROM SERVICE, BUT ONLY IF THE PARTICIPANT'S INTEREST HAS NOT BEEN FORFEITED FOR COMPETITION DURING SUCH 24 MONTH PERIOD AND THE PARTICIPANT HAS NOT ENGAGED IN COMPETITION AFTER HIS OR HER SEPARATION FROM SERVICE AND PRIOR TO HIS OR HER DEATH, THE PARTICIPANT SHALL BE VESTED AT HIS OR HER DATE OF DEATH. A DULUTH ECONOMIC DEVELOPMENT AUTHORITY 416005105 2018-12-31 39500000 FUND OPERATING SYSTEM UPGRADE 0 0 0 B DULUTH ECONOMIC DEVELOPMENT AUTHORITY 900848286 26444CJN3 2021-09-09 14236667 REFINANCE SERIES 2003 AND 2012 BONDS 0 0 0 C DULUTH ECONOMIC DEVELOPMENT AUTHORITY 900848286 26444CKL5 2022-05-12 79996284 PHASE II BUILDING EXPANSION AND HOSPITAL REMODEL 0 0 1 D DULUTH ECONOMIC DEVELOPMENT AUTHORITY 900848286 26444CKF8 2022-03-17 58093185 REFINANCE SERIES 2012 BONDS 0 1 0 A 4867242 39500000 39245626 2018 0 0 0 1 B 14236667 284028 13952639 2021 1 1 1 1 C 79996284 40035838 8982158 851750 10457384 548092 2022 0 0 1 1 D 4825000 58093185 6986379 665800 354101 2022 1 0 1 1 A 0 0 0 0 0 0 0 B 0 0 0 0 0 0 1 C 0 0 0 0 0 0 1 D 0 0 0 0 0 0 1 A 0 1 0 0 0 0 0 0 0 B 0 1 0 0 0 0 0 0 1 C 0 1 0 0 0 0 0 0 1 D 0 1 0 0 0 0 0 0 1 A 0 B 1 C 1 D 1 SCHEDULE K, PART VI THE PROCEEDS OF THE DULUTH ECONOMIC DEVELOPMENT AUTHORITY, SERIES 2018 BONDS (ST. LUKE'S OBLIGATED GROUP) (NOW INCLUDED IN THE ASPIRUS, INC. OBLIGATED GROUP) WERE BORROWED BY ST. LUKE'S HOSPITAL OF DULUTH (EIN 41-0714079). INFORMATION REGARDING THE SERIES 2018 BONDS IS REPORTED IN SCHEDULE K FOR THAT ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART I, PART II AND PART III OF SCHEDULE K RELATES ONLY TO THE PORTION OF THE SERIES 2018 BONDS LOANED TO THE ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART IV OF SCHEDULE K RELATES TO THE ENTIRE ISSUE OF THE SERIES 2018 BONDS. SCHEDULE K, PART VI THE PROCEEDS OF THE DULUTH ECONOMIC DEVELOPMENT AUTHORITY, SERIES 2021A BONDS (ST. LUKE'S OBLIGATED GROUP) (NOW INCLUDED IN THE ASPIRUS, INC. OBLIGATED GROUP) WERE BORROWED BY ST. LUKE'S HOSPITAL OF DULUTH (EIN 41-0714079) AND LAKE VIEW MEMORIAL HOSPITAL (EIN 41-0786046). THE PROCEEDS OF THE SERIES 2021A BONDS WERE USED TO REFINANCE THE LAKE VIEW MEMORIAL HOSPITAL 2003 NOTE AND THE 2014 AND 2016 PROMISSORY NOTES. INFORMATION REGARDING THE SERIES 2021A BONDS IS REPORTED IN SCHEDULE K FOR THAT ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART I, PART II AND PART III OF SCHEDULE K RELATES ONLY TO THE PORTION OF THE SERIES 2021A BONDS LOANED TO THE ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART IV OF SCHEDULE K RELATES TO THE ENTIRE ISSUE OF THE SERIES 2021A BONDS. SCHEDULE K, PART VI THE PROCEEDS OF THE DULUTH ECONOMIC DEVELOPMENT AUTHORITY, SERIES 2022B BONDS (ST. LUKE'S OBLIGATED GROUP) (NOW INCLUDED IN THE ASPIRUS, INC. OBLIGATED GROUP) WERE BORROWED BY ST. LUKE'S HOSPITAL OF DULUTH (EIN 41-0714079). INFORMATION REGARDING THE SERIES 2022B BONDS IS REPORTED IN SCHEDULE K FOR THAT ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART I, PART II AND PART III OF SCHEDULE K RELATES ONLY TO THE PORTION OF THE SERIES 2022B BONDS LOANED TO THE ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART IV OF SCHEDULE K RELATES TO THE ENTIRE ISSUE OF THE SERIES 2022B BONDS. SCHEDULE K, PART VI THE PROCEEDS OF THE DULUTH ECONOMIC DEVELOPMENT AUTHORITY, SERIES 2022A BONDS (ST. LUKE'S OBLIGATED GROUP) (NOW INCLUDED IN THE ASPIRUS, INC. OBLIGATED GROUP) WERE BORROWED BY ST. LUKE'S HOSPITAL OF DULUTH (EIN 41-0714079). THE PROCEEDS OF THE SERIES 2022A BONDS WERE USED TO REFINANCE SERIES 2012 BONDS (REFINANCING OF SERIES 2003 BONDS). INFORMATION REGARDING THE SERIES 2022A BONDS IS REPORTED IN SCHEDULE K FOR THAT ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART I, PART II AND PART III OF SCHEDULE K RELATES ONLY TO THE PORTION OF THE SERIES 2022A BONDS LOANED TO THE ORGANIZATION. FOR THE ENTITY THAT BORROWED FUNDS, THE INFORMATION REPORTED IN PART IV OF SCHEDULE K RELATES TO THE ENTIRE ISSUE OF THE SERIES 2022A BONDS. CASSANDRA BEARDSLEY SPOUSE OF BOARD MEMBER 184277 EMPLOYEE COMPENSATION 0 BRIAN CAPPS SPOUSE OF FORMER BOARD MEMBER 169776 EMPLOYEE COMPENSATION 0 LARISSA HUBBART FAMILY MEMBER OF BOARD MEMBER 140604 EMPLOYEE COMPENSATION 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL BE COMPOSED OF THE CHAIRPERSON OF THE BOARD AS THE PRESIDING OFFICER, ALL OTHER OFFICERS OF THE HOSPITAL WHO ARE DIRECTORS, AND SUCH ADDITIONAL DIRECTORS AS THE CHAIRPERSON MAY APPOINT. WHEN THE BOARD OF DIRECTORS IS NOT IN SESSION, THE EXECUTIVE COMMITTEE SHALL HAVE THE POWER AND AUTHORITY OF THE BOARD TO TRANSACT ALL REGULAR BUSINESS OF THE HOSPITAL. INCLUDING THE AUTHORITY TO REVIEW THE COMPENSATION PAID TO THE HOSPITAL'S EMPLOYED PHYSICIANS, SUBJECT TO ANY PRIOR LIMITATIONS IMPOSED BY THE BOARD OR BY STATUTE, AND SHALL MEET AS NECESSARY. IN ADDITION, THE EXECUTIVE COMMITTEE SHALL OVERSEE THE HOSPITAL'S PUBLIC RELATIONS ACTIVITIES AND KEEP THE CORPORATION'S HEALTH CARE EFFORTS CONTINUALLY BEFORE THE COMMUNITIES SERVED THROUGH THE USE OF ST. LUKE'S HOSPITAL OF DULUTH 41-0714079 PUBLICATIONS AND OTHER COMMUNICATIONS DESCRIBING THE HOSPITAL'S SERVICES, PROGRAMS, AND NEEDS. FORM 990, PART VI, SECTION A, LINE 6 THE PARENT ORGANIZATION, ASPIRUS, INC., IS THE SOLE CORPORATE MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A THERE SHALL BE A MINIMUM OF TEN VOTING DIRECTORS ALLOCATED AS FOLLOWS: THERE SHALL BE TWO CLASSES OF VOTING DIRECTORS: THE COMMUNITY CLASS AND THE MEMBER CLASS. NO LESS THAN EIGHT INDEPENDENT COMMUNITY CLASS DIRECTORS AND TWO MEMBER CLASS DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ACTIONS MUST BE APPROVED BY THE SOLE MEMBER OF THE ORGANIZATION, ASPIRUS INC.: CHANGE OR AMEND THE ARTICLES OF INCORPORATION OR BYLAWS CHANGE THE MISSION, PURPOSE, OR SCOPE OF THE CORPORATION RATIFICATION OR REMOVAL OF DIRECTORS OR OFFICERS CHANGE THE FORMULA OR METHODOLOGY FOR DETERMINING PHYSICIAN COMPENSATION APPROVAL OF ANNUAL OPERATING AND CAPITAL EXPENDITURE BUDGETS, STRATEGIC AND LONG-RANGE PLANS. FORM 990, PART VI, SECTION B, LINE 11B THE ACCOUNTING DEPARTMENT ACCUMULATES ALL 990 INFORMATION, INCLUDING THE UBI CALCULATIONS. THESE DOCUMENTS ARE REVIEWED BY THE CFO. THE 990 IS REVIEWED BY OTHER SENIOR MANAGEMENT PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE AND IS MADE AVAILABLE TO THE BOARD OF DIRECTORS THROUGH DIRECTOR'S DESK OR OTHER MEANS OF ELECTRONIC RETRIEVAL. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO SIGN ANNUAL CONFLICT OF INTEREST STATEMENTS AND ALL MANAGERS ARE REQUIRED TO SIGN BIANNUAL CONFLICT OF INTEREST STATEMENTS. THE ORGANIZATION'S CEO AND BOARD CHAIR REVIEW THE STATEMENTS AND HIGHLIGHT POTENTIAL CONFLICTS. THE BOARD DETERMINES ON A CASE BY CASE BASIS ANY ACTIONS REQUIRED. INDIVIDUALS ARE NOT PERMITTED TO VOTE ON ANY TRANSACTION WHERE A CONFLICT HAS BEEN DETERMINED TO EXIST. ALL CONFLICTS AND PROCEEDINGS ARE NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 FOR THE PURPOSES OF DETERMINING COMPENSATION, ASPIRUS ST. LUKE'S HOSPITAL OF DULUTH RELIED ON RELATED ORGANIZATIONS TO ESTABLISH THE COMPENSATION OF THE CEO, OTHER OFFICERS, AND KEY EMPLOYEES. THE RELATED ORGANIZATIONS USED THE FOLLOWING PRACTICES FOR ESTABLISHING COMPENSATION FOR SUCH INDIVIDUALS: COMPENSATION COMMITTEE, INDEPENDENT COMPENSATION CONSULTANT, WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, NOR ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: INTERCOMPANY TRANSFERS -3,128,947. OTHER CHANGES IN NET ASSETS 33,599. CHANGE IN MINIMUM PENSION LIABILITY -1,917,229. CHANGE IN PENSION BENEFIT 3,748,839. INCOME FROM UNCONSOLIDATED AFFILIATES 1,427,676. ST FRANCIS APARTMENTS LLC 102 WEST 2ND STREET DULUTH MN 55802 862674862 LOW-INCOME HOUSING MN 283967 2158660 ST LUKE'S HOSPITAL OF DULUTH ASPIRUS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391328331 HEALTHCARE WI 501(C)(3) LINE 12B, II N/A 0 ST LUKE'S FOUNDATION 1000 EAST FIRST ST NO 102 DULUTH MN 55805 411448118 FUNDRAISING SUPPORT FOR HEALTHCARE/HOSPITAL MN 501(C)(3) LINE 12A, I ST LUKE'S HOSPITAL OF DULUTH 1 LAKE VIEW MEMORIAL HOSPITAL INC 325 11TH AVE TWO HARBORS MN 55616 410786046 HEALTHCARE/HOSPITAL MN 501(C)(3) LINE 3 ST LUKE'S HOSPITAL OF DULUTH 1 LAKE VIEW MEMORIAL HOSPITAL FOUNDATION OF NORTHEAST MINNESOTA 325 11TH AVE TWO HARBORS MN 55616 411700972 FUNDRAISING SUPPORT FOR LAKE VIEW MEMORIAL HOSPITAL MN 501(C)(3) LINE 12A, I LAKE VIEW MEMORIAL HOSPITAL INC 1 ASPIRUS WAUSAU HOSPITAL INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391138241 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS EXTENDED SERVICES INC 333 PINE RIDGE BLVD WAUSAU WI 54401 390782130 NURSING HOME SERVICES WI 501(C)(3) LINE 10 ASPIRUS INC 1 ASPIRUS BUILDINGS INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391406537 PROPERTY LEASING WI 501(C)(3) LINE 10 ASPIRUS INC 1 ASPIRUS MEDICAL GROUP INC 333 PINE RIDGE BLVD WAUSAU WI 54401 391670223 MEDICAL SERVICES WI 501(C)(3) LINE 10 ASPIRUS INC 1 ASPIRUS ONTONAGON HOSPITAL INC 601 SEVENTH STREET ONTONAGON MI 49953 260806477 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS AT HOME INC 520 N 32ND AVENUE WAUSAU WI 54401 390808511 HOME HEALTH CARE SERVICES WI 501(C)(3) LINE 10 ASPIRUS INC 1 ASPIRUS VNA EXTENDED CARE INC 520 N 32ND AVENUE WAUSAU WI 54401 391597350 PERSONAL CARE SERVICES WI 501(C)(3) LINE 10 ASPIRUS AT HOME INC 1 ASPIRUS HEALTH FOUNDATION INC 425 PINE RIDGE BLVD WAUSAU WI 54401 391256656 CHARITABLE FOUNDATION WI 501(C)(3) LINE 7 ASPIRUS INC 1 ASPIRUS IRON RIVER HOSPITAL & CLINICS INC 1400 W ICE LAKE ROAD IRON RIVER MI 49935 383236977 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS IRONWOOD HOSPITAL & CLINICS INC N 10561 GRAND VIEW LANE IRONWOOD MI 49938 382908586 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC 410 DEWEY STREET WISCONSIN RAPIDS WI 54494 390868982 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS KEWEENAW HOSPITAL 205 OSCEOLA STREET LAURIUM MI 49913 381443361 HOSPITAL MI 501(C)(3) LINE 3 ASPIRUS INC 1 DIVINE SAVIOR HEALTHCARE INC 2817 NEW PINERY ROAD PORTGAGE WI 53901 390806250 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS MEDFORD HOSPITAL & CLINICS INC 135 S GIBSON STREET MEDFORD WI 54451 390964813 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS STEVENS POINT HOSPITAL & CLINICS INC 900 ILLINOIS AVENUE STEVENS POINT WI 54481 390808443 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS STANLEY HOSPITAL & CLINICS INC 1120 PINE STREET STANLEY WI 54768 390807065 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS MERRILL HOSPITAL & CLINICS INC 601 S CENTER AVENUE MERRILL WI 54452 390808503 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS RHINELANDER & TOMAHAWK HOSPITAL & CLINICS INC 2251 NORTH SHORE DRIVE RHINELANDER WI 54501 391390638 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 ASPIRUS EAGLE RIVER HOSPITAL & CLINICS INC 201 HOSPITAL ROAD EAGLE RIVER WI 54521 390985690 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 THE HOWARD YOUNG MEDICAL CENTER INC 240 MAPLE STREET WOODRUFF WI 54568 390873606 HOSPITAL WI 501(C)(3) LINE 3 ASPIRUS INC 1 HOWARD YOUNG HEALTH CARE INC 240 MAPLE STREET WOODRUFF WI 54568 391499115 HEALTHCARE WI 501(C)(3) LINE 12B, II ASPIRUS INC 1 ASPIRUS MEDICAL GROUP - NORTHERN WISCONSIN INC 2251 NORTH SHORE DRIVE RHINELANDER WI 54501 391965593 MEDICAL SERVICES WI 501(C)(3) LINE 3 ASPIRUS INC 1 NORTHERN LAKES SURGERY CENTER LLC 4570 COUNTY HIGHWAY 61 MOOSE LAKE MN 55767 874431494 SURGICAL SERVICES MN ST LUKE'S HOSPITAL OF DULUTH RELATED 760976 5280882 0 0 0.70000 0 0 1 1 0 0 0 0 1 1 1 1 1 1 1 1 1 1 1 ASPIRUS INC I 1714032 FAIR MARKET VALUE ASPIRUS INC K 2146674 FAIR MARKET VALUE ASPIRUS INC M 1624299 FAIR MARKET VALUE ASPIRUS INC O 1708563 FAIR MARKET VALUE ASPIRUS INC P 63381659 FAIR MARKET VALUE ASPIRUS INC S 30205860 FAIR MARKET VALUE LAKE VIEW MEMORIAL HOSPITAL INC I 1152164 FAIR MARKET VALUE LAKE VIEW MEMORIAL HOSPITAL INC L 2487640 FAIR MARKET VALUE LAKE VIEW MEMORIAL HOSPITAL INC Q 2029501 FAIR MARKET VALUE LAKE VIEW MEMORIAL HOSPITAL INC R 1193120 FAIR MARKET VALUE ST LUKE'S FOUNDATION C 1195380 FAIR MARKET VALUE ST LUKE'S FOUNDATION O 97860 FAIR MARKET VALUE ST LUKE'S FOUNDATION P 290173 FAIR MARKET VALUE ST LUKE'S FOUNDATION R 301241 FAIR MARKET VALUE ASPIRUS MEDFORD HOSPITAL & CLINICS INC R 32823050 FAIR MARKET VALUE ASPIRUS MEDICAL GROUP INC Q 134460 FAIR MARKET VALUE ASPIRUS MEDICAL GROUP INC R 134460 FAIR MARKET VALUE