Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
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Total |
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Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | ||||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | ||||||
Calendar year
(or fiscal year beginning in)
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(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | ||||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 127,256 | 496,797 | 454,605 | 956,979 | 430,927 | 2,466,564 |
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | 45,043,345 | 47,718,236 | 56,168,423 | 63,776,429 | 68,389,140 | 281,095,573 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | 45,170,601 | 48,215,033 | 56,623,028 | 64,733,408 | 68,820,067 | 283,562,137 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 0 | |||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | 254,680 | 194,539 | 449,219 | |||
| c | Add lines 7a and 7b.. | 254,680 | 194,539 | 449,219 | |||
| 8 | Public support. (Subtract line 7c from line 6.) | 283,112,918 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 45,170,601 | 48,215,033 | 56,623,028 | 64,733,408 | 68,820,067 | 283,562,137 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 130,070 | 104,855 | 74,494 | 54,402 | 68,824 | 432,645 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | 1,302 | 1,302 | ||||
| c | Add lines 10a and 10b. | 130,070 | 104,855 | 74,494 | 55,704 | 68,824 | 433,947 |
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | 49,428 | 15,046 | 64,474 | |||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | 136,880 | 108,286 | 188,484 | 433,650 | ||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 45,437,551 | 48,428,174 | 56,886,006 | 64,838,540 | 68,903,937 | 284,494,208 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2022 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | CRAIG BERENSTEIN AND JIM PALMER HAVE A BUSINESS RELATIONSHIP WITH LORENZO SUTER, JAMES GOBELL, WENDY LINDLEY, AND LEAH GLASGO. DOUG SKINNER HAS A BUSINESS RELATIONSHIP WITH ELIZABETH HUGHES, JESICA HANSON, TRACY LARSON AND THOMAS CLARK. |
| FORM 990, PART VI, SECTION A, LINE 4 | SIGNIFICANT AMENDMENTS TO THE BYLAWS INCLUDE THE FOLLOWING: - IN ADDITION TO THE POWER TO APPOINT AND REMOVE THE EXECUTIVE DIRECTOR, THE MEMBER, HEALTH, INCORPORATED, HAS THE POWER TO APPOINT AND REMOVE THE DIRECTOR OF FINANCE OF THE CORPORATION. -BOARD MEMBERS NEED NOT BE RESIDENTS OF THE STATE OF IOWA OR EMPLOYEES OF HEALTH, INCORPORATED OR ONE OF HEALTH, INCORPORATED'S MEMBERS. ALL BOARD MEMBERS ARE NOW SELECTED BY THE MEMBER, HEALTH, INCORPORATED. PREVIOUSLY, MEMBER DIRECTORS INCLUDED THE CEO OF ST. LUKE'S HEALTH SYSTEM, INC., THE CHAIRPERSON OF THE BOARD OF DIRECTORS OF ST. LUKE'S HEALTH SYSTEM, INC., THE CEO OF MERCY MEDICAL CENTER-SIOUX CITY, THE CHAIRPERSON OF THE BOARD OF DIRECTORS OF MERCY MEDICAL CENTER-SIOUX CITY, AND ADDITIONAL DIRECTORS COULD BE APPOINTED BY THE MEMBER'S SPONSORING ORGANIZATIONS ON A ONE FOR ONE BASIS TO INCLUDE UP TO FOUR DIRECTORS APPOINTED BY ST. LUKE'S HEALTH SYSTEM, INC., AND UP TO FOUR DIRECTORS APPOINTED BY MERCY MEDICAL CENTER-SIOUX CITY. -TRANSFER OF MEMBERSHIP. THE MEMBER MAY NOT ASSIGN OR TRANSFER OR ASSIGN ITS INTERESTS AS A MEMBER OF THE CORPORATION EXCEPT TO A NONPROFIT, TAX EXEMPT ORGANIZATION THAT IS THE PARENT ORGANIZATION OF THE MEMBER OR IS A SUBSIDIARY OF THE MEMBER OR THE PARENT ORGANIZATION. -THE BOARD OF DIRECTORS MAY ELECT OR APPOINT ONE OR MORE VICE PRESIDENTS, ONE OR MORE ASSISTANT SECRETARIES AND ONE OR MORE ASSISTANT TREASURERS, AS IT SHALL DEEM DESIRABLE, TO HAVE THE AUTHORITY AND PERFORM THE DUTIES PRESCRIBED BY THE BOARD OF DIRECTORS. ANY TWO OR MORE OFFICES MAY BE HELD BY THE SAME PERSON. PREVIOUSLY, THE VICE-PRESIDENT POSITION WAS AN OFFICER POSITION BUT, IN THE BOARD OF DIRECTORS DISCRETION, MAY HAVE BEEN LEFT UNFILLED. -ANY OFFICER MAY RESIGN AT ANY TIME BY GIVING WRITTEN NOTICE OF SUCH RESIGNATION TO THE BOARD OF DIRECTORS. PREVIOUSLY, THE RESIGNATION COULD BE GIVEN TO THE BOARD OF DIRECTORS, THE PRESIDENT OR THE VICE-PRESIDENT. -THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE SHALL SERVE AS ADDITIONAL OFFICERS OF THE CORPORATION, PROVIDED SUCH PERSON SHALL BE AUTOMATICALLY REMOVED AS AN OFFICER OF THE CORPORATION UPON SEPARATION FROM EMPLOYMENT. -COMMITTEES OF DIRECTORS: BOARD COMMITTEES SHALL CONSIST OF TWO OR MORE DIRECTORS. NO SUCH COMMITTEE SHALL HAVE THE AUTHORITY OF THE BOARD OF DIRECTORS IN REFERENCE TO AUTHORIZED DISTRIBUTIONS; APPROVE OR RECOMMEND TO THE MEMBER DISSOLUTION, MERGER, OR SALE, PLEDGE, OR TRANSFER OF ALL OR SUBSTANTIALLY ALL OF THE CORPORATION'S ASSETS; ELECT, APPOINT, OR REMOVE DIRECTORS OR FILL VACANCIES ON THE BOARD OR ANY OF ITS COMMITTEES; OR ADOPT, AMEND, OR REPEAL THE ARTICLES OF INCORPORATION OR BYLAWS. THE APPOINTMENT OF ANY SUCH COMMITTEE AND THE DELEGATION OF AUTHORITY SHALL NOT OPERATE TO RELIEVE THE BOARD OF DIRECTORS OF ANY RESPONSIBILITY IMPOSED UPON IT BY LAW. -THE EXECUTIVE COMMITTEE WAS OMITTED FROM THE AMENDED BYLAWS. -DIRECTORS SHALL NOT RECEIVE ANY STATED SALARIES FOR THEIR SERVICES, BUT BY RESOLUTION OF THE BOARD OF DIRECTORS A FIXED SUM AND EXPENSES OF ATTENDANCE, FI ANY, MAY BE ALLOWED FOR ATTENDANCE AT EACH REGULAR OR SPECIAL MEETING OF THE BOARD. -THE ANNUAL MEETING SHALL BE HELD IN JULY OF EACH YEAR. PREVIOUSLY, THE ANNUAL MEETING WAS TO BE HELD IN SEPTEMBER. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SOLE MEMBER OF THE ORGANIZATION IS HEALTH, INC., AN IOWA NON-PROFIT, EXEMPT UNDER INTERNAL REVENUE CODE 501(C)(3). |
| FORM 990, PART VI, SECTION A, LINE 7A | THE NUMBER OF DIRECTORS SHALL BE DETERMINED BY THE MEMBER AND BE NO FEWER THAN FOUR AND NO GREATER THAN TWELVE WITH THE NUMBER TO BE SET BY A RESOLUTION OF THE BOARD OF DIRECTORS. THE MEMBER SHALL APPOINT THE DIRECTORS |
| FORM 990, PART VI, SECTION A, LINE 7B | THE FOLLOWING DUTIES ARE RESERVED FOR THE MEMBER: - SELECTION AND REMOVAL OF DIRECTORS - APPROVAL OF MONTHLY FINANCIAL REPORTS - APPROVAL OF AN ANNUAL BUDGET, CAPITAL EXPENDITURES BUDGET, LONG-RANGE PLAN - APPROVAL OF CAPITAL EXPENDITURES AND ANY UNBUDGETED EXPENDITURES WHEN EITHER EXCEED THE THRESHOLD AMOUNTS DETERMINED BY THE MEMBER FROM TIME TO TIME, THE INCURRENCE OF ALL DEBT PRIOR TO ITS INCURRENCE, AND SUCH OTHER FINANCIAL ACTIVITIES AS THE MEMBER DEEMS APPROPRIATE - APPOINTMENT AND REMOVAL OF THE EXECUTIVE DIRECTOR AND/OR THE DIRECTOR OF FINANCE OF THE CORPORATION, SUBJECT TO PRIOR CONSULTATION WITH THE BOARD OF DIRECTORS - APPROVAL OF ALL AMENDMENTS TO THE CORPORATION'S ARTICLES OF INCORPORATION AND BYLAWS - APPROVAL OF CORPORATE MISSION STATEMENT AND ALL AMENDMENTS TO SUCH MISSION STATEMENT - APPROVAL OF ANY TAXABLE OR TAX-EXEMPT SUBSIDIARY ORGANIZATION - APPOINTMENT OF OUTSIDE AUDITORS AND INTERNAL AUDITORS - ADOPTION OF RESOLUTIONS FOR THE GENERAL GUIDANCE AND DIRECTION OF THE CORPORATION AT ANY ANNUAL OR SPECIAL MEETING OF THE BOARD OF DIRECTORS, AND - TO CARRY OUT SUCH OTHER POWERS AS ARE PROVIDED BY LAW. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE CFO REVIEWS THE 990. A COPY OF THE RETURN IS PROVIDED TO BOARD MEMBERS PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A FORM DETAILING ANY AND ALL BUSINESS RELATIONSHIPS WITH HEALTH, INC. AND RELATED ENTITIES. POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED BY THE BOARD OF DIRECTORS. FAILURE TO DISCLOSE EXISTING OR POTENTIAL CONFLICTS OF INTEREST IS GROUNDS FOR TERMINATION OF EMPLOYMENTS OR BOARD APPOINTMENT. IF IT IS DETERMINED THAT A CONFLICT EXISTS, THE AFFECTED BOARD MEMBER WILL BE REQUIRED TO ABSTAIN FROM VOTING ON THE MATTER. |
| FORM 990, PART VI, SECTION B, LINE 15 | TWO TO THREE DESIGNATED BOARD MEMBERS DETERMINE REASONABLE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND FINANCE DIRECTOR USING AN INDEPENDENT COMPENSATION CONSULTANT AND COMPENSATION SURVEYS. |
| FORM 990, PART VI, SECTION C, LINE 19 | ORGANIZATION'S DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN BENEFICIAL INTEREST IN TRUST -1,850. PENSION ADJUSTMENT 110,126. |
| Software ID: | |
| Software Version: |