2026-08-15T05:43:55-05:00 2025-09-30 861065772 Deloitte Tax LLP 111 Monument Circle Suite 4200 Indianapolis IN 46204 990 2024-10-01 810600973 St Luke's Health Foundation Ltd STLU 2083812222 190 E Bannock St Boise ID 83712 Peter DiDio SVP/CFO/Treasurer 2083812222 2026-08-14 1 1 Shawna M Jansons P01222873 3174648600 2024 2025-03-06 01:10:19Z Sheila Hennessey 190 E Bannock St Boise ID 83712 62707740 0 X www.stlukesonline.org X 2002 ID Cultivate philanthropy for related organizations within the St. Luke's Health System. 9 8 0 262 -14354 0 21158279 36277577 0 0 986168 1706309 -237006 -196826 21907441 37787060 9880502 11269993 0 0 0 0 51000 67477 1060895 3722515 4832076 13654017 16169546 8253424 21617514 79559118 101183841 3441304 4932965 76117814 96250876 X St. Luke's Health Foundation is a not-for-profit organization established to develop philanthropic resources that support St. Luke's mission "To improve the health of people in the communities we serve." We're responsible for cultivating and encouraging charitable support and ensuring that the wishes of our donors are honored. 0 0 13485957 11269993 0 The Foundation's purpose is to cultivate and encourage philanthropy to support primarily the missions of St. Luke's Health System and its related organizations. The Foundation is also a related organization within the St. Luke's Health System. 13485957 1 1 0 0 0 0 0 0 0 1 0 1 0 1 1 1 0 1 0 0 1 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 X 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 9 8 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X X Jared Grant 2083812222 190 E Bannock Boise ID 83712 X Chris Roth Director 2.00 50.00 X 0 2017450 87147 Joe Forney Chair 2.00 2.00 X X 0 0 0 Andy Emerson Director (Start 10/2024) 2.00 0.00 X 0 0 0 Darin DeAngeli Director (Start 10/2024) 2.00 0.00 X 0 0 0 Dave Snelson Director 2.00 3.00 X 0 0 0 John Wright Director 2.00 0.00 X 0 0 0 Justin Vipperman Director (Start 10/2024) 2.00 0.00 X 0 0 0 Kelli Parker Director (End 8/2025) 2.00 0.00 X 0 0 0 Paula Riggs Director 2.00 0.00 X 0 0 0 Rich Raimondi Director 2.00 3.00 X 0 0 0 Margaret Dougherty Secretary 2.00 42.00 X 0 320710 32842 Travis Bradburn VP, Chief Philanthropy Officer 40.00 0.00 X 0 383246 49035 Christen Wilmer Sr. Director, Gift Planning 40.00 0.00 X 0 171811 28874 Dawn Soto Executive Director Foundation 40.00 0.00 X 0 138138 38291 Curtis Maier Director, Strategic Philanthropy 40.00 0.00 X 0 134771 22291 Sarah Foltman Director, Strategic Philanthropy 40.00 0.00 X 0 126250 11314 Monica Hoffer Director, Development 40.00 0.00 X 0 115835 19095 Jeffrey Cilek Former Executive Director 0.00 40.00 X 0 535306 82321 0 3943517 371210 0 1 1 0 0 902442 4822862 30552273 36277577 1354814 -14354 1369168 24602026 24250531 351495 351495 351495 473323 902442 670149 -196826 -196826 37787060 0 -14354 1523837 10645845 10645845 624148 624148 67477 67477 12460 12460 2507 2006 501 52440 41952 10488 15794 12635 3159 6341 6341 76097 76097 ALLOCATED SLHS WAGES 3309498 1654749 661832 992917 ALLOCATED SLHS EXPENSE 804462 804462 DUES AND MEMBERSHIPS 320194 256155 64039 SUPPLIES 127704 102163 25541 104579 70207 34372 16169546 13485957 1622694 1060895 20452 319279 6907653 5423201 31046 53516 24837970 47290792 6758371 10115372 41003626 37981681 79559118 101183841 169700 33276 3271604 4899689 3441304 4932965 X 56927467 50041811 19190347 46209065 76117814 96250876 79559118 101183841 21617514 -1484452 0 X 0 1 X 1 0 X 11150481 13524000 16704182 19158279 15342292 75879234 11150481 13524000 16704182 19158279 15342292 75879234 27969204 47910030 448524 458066 590325 716840 1354814 3568569 79447803 495995 0.60300 0.62210 X Schedule A, Part VI, List of Unusual Grants: Description: Estate Gift Date: 07/01/22 Amount: 1000000. Description: Estate Gift Date: 12/01/22 Amount: 1000000. Description: Estate Gift Date: 10/11/23 Amount: 1000000. Description: Estate Gift Date: 07/18/24 Amount: 1000000. Description: Estate Gift Date: 10/15/24 Amount: 10935285. Description: Estate Gift Date: 02/07/25 Amount: 10000000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 31470738 22120483 5990431 1092196 58489456 24879115 2637202 4854544 900123 31470738 19999618 3266623 2297371 684497 24879115 22541158 1226833 -3096272 0 672101 19999618 18158634 850952 4975742 1444170 22541158 0.01631 0.98369 0 0 0 INVESTMENTS - OTHER SECURITIES 10115372 C 10115372 Due from Related Parties 37966945 Accrued Interest 14736 37981681 Due to Related Parties 4899689 4899689 X Part V, Line 4: The intended use of the endowment funds: The endowments fund research, scholarships, patient care and programs and services administered by St. Luke's Health System. Part X, Line 2: Footnote Disclosure - Uncertain Tax Positions Under ASC 740 (Source: Consolidated Financial Statements - St. Luke's Health System Fiscal Year 2025) Income Taxes - The Health System is a not-for-profit corporation and is recognized as tax-exempt pursuant to Section 501(c)(3) of the Internal Revenue Code of 1986, as amended. The Health System has activities that are considered unrelated business taxable income ("UBTI"), which are subject to income tax. The Health System also has two taxable subsidiaries, the Network, and the Plan whose operations are included in the consolidated financial statements and as such we have provided for income taxes on this activity under the Accounting Standards Codification ("ASC") 740. For the Health System's taxable subsidiary and activities considered UBTI, income taxes are accounted for under the asset and liability method, which requires the recognition of Deferred Tax Assets ("DTAs") and Deferred Tax Liabilities ("DTLs") for the expected future tax consequences of events that have been included in the consolidated financial statements. Under this method, the Health System determines DTAs and DTLs based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on DTAs and DTLs is recognized in results of operations in the period that includes the enactment date of the rate change. The Health System recognizes DTAs to the extent that these assets are more likely than not to be realized. In making such a determination, the Health System considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies, and results of recent operations. If the Health System determines that DTAs are realizable in the future in excess of their net recorded amount, the Health System would make an adjustment to the DTA valuation allowance, which would reduce the provision for income taxes. The Health System records uncertain tax positions in accordance with ASC 740 on the basis of a two-step process in which (1) the Health System determines whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, the Health System recognizes the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. Management is not aware of any uncertain tax positions that should be recorded. Central America and the Caribbean Investments 835559 0 0 0 0 0 0 835559 0 835559 1 0 0 0 1 0 X X X X X X 1 Bob Carter Companies LLC 2145 14th Avenue Suite 26 Vero Beach FL 32960 Capital Campaign Strategy & Consulting 0 0 67477 -67477 67477 -67477 Kid for a Night 754027 481293 272734 185674 55869 81921 Jack's Classic 236768 186093 50675 32345 22881 84910 6 384970 235056 149914 103454 65806 37289 1375765 902442 473323 321473 144556 204120 670149 -196826 1 St Luke's Regional Medical Center Ltd 190 East Bannock Street Boise ID 83712 820161600 501(c)(3) 8151506 0 Operational & Capital needs of the organization St Luke's Magic Valley Regional Medical Center Ltd 190 East Bannock Street Boise ID 83712 562570686 501(c)(3) 1017402 0 Operational & Capital needs of the organization St Luke's Health System Ltd 190 East Bannock Street Boise ID 83712 562570681 501(c)(3) 784804 0 Operational & Capital needs of the organization St Luke's Nampa Medical Center Ltd 190 East Bannock Street Boise ID 83712 821162805 501(c)(3) 478859 0 Operational & Capital needs of the organization Harmon Killebrew-Danny Thompson Memorial Cancer Foundation Inc PO Box 232 Sun Valley ID 83353 820341683 501(c)(3) 38000 0 Support Harmon Killebrew-Danny Thompson Memorial Cancer Foundation Inc. St Luke's Health Partners 190 East Bannock Street Boise ID 83712 841421665 30400 0 Support Patient-Centered Mental Health in Pediatric Primary Care Primary Therapy Source LLC 254 River Vista Pl Twin Falls ID 83301 208413998 26000 0 Provide additional support for children with special needs in Magic Valley Clear Source Therapy 392 Falls Avenue Twin Falls ID 83301 881936412 20000 0 Provide additional support for children with special needs in Magic Valley Orthopro Of Twin Falls 1437 Parkview Dr Ste 200 Twin Falls ID 83301 270061512 20000 0 Provide additional support for children with special needs in Magic Valley Bishop Kelly Foundation Inc 7009 Franklin Road Boise ID 83709 820332399 501(c)(3) 10000 0 Provide scholarship support for students at Bishop Kelly High School Omni Kids 1505 Madrona St N Ste 1000 Twin Falls ID 83301 884088216 10000 0 Provide additional support for children with special needs in Magic Valley Unlimited Potential Athletics 1341 Fillmore St Twin Falls ID 83301 332816212 501(c)(3) 10000 0 Provide additional support for children with special needs in Magic Valley Twin Falls Optimist Club Inc 691 Addison Ave Twin Falls ID 83301 237058771 501(c)(4) 10000 0 Provide additional support for children with special needs in Magic Valley Pacific Lutheran University 12810 Park Ave S Tacoma WA 98447 910565571 501(c)(3) 9293 0 Provide education for students for lives of thoughtful inquiry, service, leadership, and care. St Luke's Wood River Medical Center 100 Hospital Dr Ketchum ID 83340 841421665 501(c)(3) 7379 0 Operational & Capital needs of the organization Childrens Therapy Place 1399 Fillmore St Twin Falls ID 83301 820529971 7200 0 Provide additional support for children with special needs in Magic Valley 9 7 Educational Scholarships 113 624148 Part I, Line 2: The Foundation's purpose is to support St. Luke's mission to improve the health of the people in the communities we serve. Most funds support the operational and capital needs of organizations within the St. Luke's Health System, with limited grants provided to external entities whose services align with donor intent and our charitable purposes. 0 1 0 0 0 0 0 0 0 Chris Roth Director 0 1852165 0 0 0 165285 0 54206 0 32941 0 2104597 0 0 Jeffrey Cilek Former Executive Director 0 466605 0 0 0 68701 0 54206 0 28115 0 617627 0 0 Travis Bradburn VP, Chief Philanthropy Officer 0 382004 0 0 0 1242 0 15564 0 33471 0 432281 0 0 Margaret Dougherty Secretary 0 313852 0 0 0 6858 0 18655 0 14187 0 353552 0 0 Christen Wilmer Sr. Director, Gift Planning 0 171274 0 0 0 537 0 8364 0 20510 0 200685 0 0 Dawn Soto Executive Director Foundation 0 136896 0 0 0 1242 0 7289 0 31002 0 176429 0 0 Curtis Maier Director, Strategic Philanthropy 0 133137 0 0 0 1634 0 9547 0 12744 0 157062 0 0 Part I, Line 3 Compensation for the organization's employed Officers and Executive Director is determined by St. Luke's Health System, Ltd. (System), sole member of St. Luke's Health Foundation, Ltd. (SLHF). The System board approves the compensation amount per the recommendation of its compensation committee. In determining compensation, the System board utilizes the following: Compensation Committee Independent compensation consultant Compensation survey or study Approval by the board or compensation committee The compensation set for Travis Bradburn, VP Chief Philanthropy Officer of the St. Luke's Health Foundation, is established per guidelines established by St. Luke's Health System, Ltd. In establishing compensation guidelines for CEOs and executives serving within its subsidiaries, St. Luke's Health System, Ltd. utilizes any of the following methods: Compensation committee Independent consultant Approval by the board or compensation committee Part I, Line 4b During CY2024, the following individuals participated in a supplemental non-qualified executive retirement plan governed by 457(f): Chris Roth received $154,918 of taxable benefits for service in a supplemental retirement plan. Jeffrey Cilek received $51,180 of taxable benefits for service in a supplemental retirement plan. Form 990, Part V, Line 1 & 2: Accounts payable and payroll process are consolidated at the supporting organization level (St. Luke's Health System, Ltd). Therefore, corresponding reporting for 1099's and W-2's occurs at that level. Form 990, Part VI, Section A, line 6 St. Luke's Health System, Ltd. is the sole member of St. Luke's Health Foundation, Ltd. Form 990, Part VI, Section A, line 7a The Executive Director of St. Luke's Health Foundation, Ltd. (Corporation) is appointed by the President and CEO of St. Luke's Health System, Ltd. (Member). St. Luke's Health System, Ltd. is the sole member of the Corporation. Form 990, Part VI, Section A, line 7b The following actions by St. Luke's Health Foundation, Ltd. must be approved by its sole member, St. Luke's Health System, Ltd.: (1) Amendment or restatement of the Articles of Incorporation or the Bylaws of this Foundation. (2) Purchase, sale, lease, disposition, hypothecation, exchange, gift, pledge or encumbrance of any interest in real or personal property, provided, however, that in accordance with prudent business practices and guidelines as necessary to conduct its regular business activities, Foundation may take action for such matters approved from time-to-time by the Member. (3) Appointment and removal of the directors of this Foundation or increasing or decreasing the number of directors to serve on the Board of Directors of this Foundation. (4) Enter into any loan agreements for the purpose of borrowing money. For purposes hereof, the term "borrowing" shall include any commitment for the payment of money pursuant to any contract. (5) Any change in the formal or informal expressions of philosophy or purpose of this Foundation. (6) Merger, consolidation, reorganization or dissolution of the Foundation. (7) Sale, lease, mortgage, pledge or other disposition of all or substantially all of the assets of the Foundation. (8) Creation of a subsidiary of the Foundation or its participation in any business entity, including, without limitation, any corporation, unincorporated association, partnership, joint venture, consortium or cooperative. (9) Expend funds in excess of its approved annual aggregate operating and capital budgets. (10) Appointment of the independent auditor or corporate counsel that is different from the auditor or counsel of the member. (11) Any transaction of the Foundation in which a director or officer of the Foundation has a material financial interest. (12) Open accounts with banks, trust companies, or other depositories for handling of financial transactions related to the Foundation. Form 990, Part VI, Section B, line 11b The Form 990 is reviewed by an independent public accounting firm based on audited financial statements of the St. Luke's Health System and with the assistance of the organization's finance and accounting staff. A complete copy of the Form 990 is made available to the Board of Directors prior to filing. Form 990, Part VI, Section B, line 12c The organization annually reviews the conflict of interest policy with each board member and also with new board members. Persons covered under the policy include officers, directors, senior executives, non-director members of Board committees, and others as identified by a senior executive. At all levels the board is responsible for assessing, reviewing, and resolving any conflicts of interest that have been disclosed by a covered person, or a conflict of interest disclosed by a covered person with respect to a covered person other than himself/herself. Where a conflict exists, the affected parties must recuse themselves from participating in any discussion and/or vote related to the conflict. Form 990, Part VI, Section B, line 15 Executive compensation is set by St. Luke's Boards of Directors and is reviewed annually. Compensation levels are based on an independent analysis of comparable pay packages offered at similar institutions across the country, with the goal of placing executives in the 50th percentile in aggregate of those surveyed. These surveys are usually done annually. Form 990, Part VI, Section C, line 19 The organization's governing documents, conflict of interest policy, and financial statements are not available to the public. Form 990 is available for public inspection on our website, which contains financial information. Form 990, Part VII, Section A Allocation of Compensation and Hours: It should be noted that the hours reported for the officers, key employees, and highest paid employees are based on a minimum 40 hour work week. However, due to the demands of their roles within the St. Luke's Health System, the hours worked by these individuals often exceed the minimum required 40 hours. St Luke's Health System Ltd 190 E Bannock Boise ID 83712 562570681 Supporting Organization ID 501(c)(3) 12C, III-FI N/A 0 St Luke's Magic Valley Regional Medical Center Ltd 190 E Bannock Boise ID 83712 562570686 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's McCall Ltd 190 E Bannock Boise ID 83712 273311774 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Nampa Medical Center Ltd 190 E Bannock Boise ID 83712 821162805 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Regional Medical Center Ltd 190 E Bannock Boise ID 83712 820161600 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Wood River Medical Center Ltd 190 E Bannock Boise ID 83712 841421665 Healthcare Services ID 501(c)(3) 3 St Luke's Health System Ltd 0 St Luke's Clinic Coordinated Care Ltd 190 E Bannock Boise ID 83712 455195864 Accountable Care Organization ID 501(c)(3) 10 St Luke's Health System Ltd 0 Broadway Park Holdings LLC 4904 N Mountainside Lane Boise ID 83702 823709613 Rental Real Estate ID N/A 1 0 Select Medical Network of Idaho Inc PO Box 1990 Boise ID 83701 810594024 Provider Network ID N/A C 0 St Luke's Health Plan Inc 800 E Park Blvd Boise ID 83712 874765682 Health Insurance Provider ID N/A C 0 Sequoyah Assurance Ltd PO 1051 Grand Cayman CJ KY1-1102 981631863 Captive Insurance CJ N/A C 0 Anderson Plaza Medical Building Inc 190 E Bannock St Boise ID 83702 820448741 Medical Offices ID N/A C 0 St Luke's Office Plaza 190 E Bannock St Boise ID 83702 820389626 Medical Offices ID N/A C 0 St Luke's Elmore Medical Building Inc 190 E Bannock St Boise ID 83702 813992116 Medical Offices ID N/A C 0 Kekoa Grove Inc 3363 N Lakeharbor Lane Boise Boise ID 83703 842591044 Real Estate ID N/A C 0 0 1 1 0 0 0 0 0 0 0 0 1 0 1 1 1 0 0 0