TY 2024 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) SIDNEY SCZYGELSKI...................................................................... BOARD MEMBER/SVP FINANCE/CFO	1.00 ................. 50.00	X	X
(2) YVONNE PRETTNER SOLON...................................................................... BOARD CHAIR	1.00 .................	X	X
(3) RENE SETTERGREN...................................................................... BOARD VICE CHAIR	1.00 .................	X	X
(4) KEVIN BEARDSLEY...................................................................... BOARD TREASURER	1.00 ................. 1.00	X	X
(5) AIMEE VANSTRAATEN MD...................................................................... BOARD SECRETARY/PHYSICIAN	40.00 .................	X	X
(6) ANDREA BENSON MD...................................................................... BOARD MEMBER/CHIEF OF STAFF	40.00 .................	X
(7) MITCHELL CARDWELL DO...................................................................... BOARD MEMBER/PHYSICIAN	1.00 ................. 40.00	X
(8) PATRICK HEFFERNAN...................................................................... BOARD MEMBER (THRU JUNE 2024)	1.00 .................	X
(9) HELENA JACKSON...................................................................... BOARD MEMBER	1.00 .................	X
(10) PAKOU LY...................................................................... BOARD MEMBER (THRU JUNE 2024)	1.00 ................. 1.00	X
(11) SCOTT LYONS...................................................................... BOARD MEMBER	1.00 ................. 1.00	X
(12) JAMES MATHESON...................................................................... BOARD MEMBER/SVP-CHIEF STRAT. OFF.	1.00 ................. 40.00	X
(13) BRIAN MURPHY...................................................................... BOARD MEMBER	1.00 .................	X
(14) RICK REVOIR...................................................................... BOARD MEMBER (THRU JUNE 2024)	1.00 .................	X
(15) ANNA SACKETTE-URNESS...................................................................... BOARD MEMBER	1.00 .................	X
(16) JACK SEILER...................................................................... BOARD MEMBER	1.00 .................	X
(17) KIERA WILSON...................................................................... BOARD MEMBER	1.00 ................. 1.00	X

- TIN:

SCHEDULE A
(Form 990)

Department of the Treasury
Internal Revenue Service

Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust.
right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

Name of the organization

ST LUKE'S HOSPITAL OF DULUTH

Employer identification number

41-0714079

Part I

Reason for Public Charity Status (All organizations must complete this part.) See instructions.

The organization is not a private foundation because it is: (For lines 1 through 12, check only one box.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E (Form 990).)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An agricultural research organization described in 170(b)(1)(A)(ix) operated in conjunction with a land-grant college or university or a non-land grant college of agriculture. See instructions. Enter the name, city, and state of the college or university:

An organization that normally receives: (1) more than 33 1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 33 1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box on lines 12a through 12d that describes the type of supporting organization and complete lines 12e, 12f, and 12g.

Type I. A supporting organization operated, supervised, or controlled by its supported organization(s), typically by giving the supported organization(s) the power to regularly appoint or elect a majority of the directors or trustees of the supporting organization. You must complete Part IV, Sections A and B.

Type II. A supporting organization supervised or controlled in connection with its supported organization(s), by having control or management of the supporting organization vested in the same persons that control or manage the supported organization(s). You must complete Part IV, Sections A and C.

Type III functionally integrated. A supporting organization operated in connection with, and functionally integrated with, its supported organization(s) (see instructions). You must complete Part IV, Sections A, D, and E.

Type III non-functionally integrated. A supporting organization operated in connection with its supported organization(s) that is not functionally integrated. The organization generally must satisfy a distribution requirement and an attentiveness requirement (see instructions). You must complete Part IV, Sections A and D, and Part V.

Check this box if the organization received a written determination from the IRS that it is a Type I, Type II, Type III functionally integrated, or Type III non-functionally integrated supporting organization.

Enter the number of supported organizations ...............................

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(iv) Is the organization listed in your governing document?		(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)
(i) Name of supported organization	(ii) EIN	Yes	No	(v) Amount of monetary support (see instructions)	(vi) Amount of other support (see instructions)


Total

For Paperwork Reduction Act Notice, see the Instructions for
Form 990 or 990-EZ.

Cat. No. 11285F

Schedule A (Form 990) 2024

Page 2

Part II

Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization failed to qualify under the tests listed below, please complete Part III.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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.

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(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

Gross receipts from related activities, etc. (see instructions) ..................

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here ........................................ right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 6, column (f) divided by line 11, column (f)) .........

Public support percentage for 2023 Schedule A, Part II, line 14 ...............

16a

33 1/3% support test—2024. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2023. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2024. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

10%-facts-and-circumstances test—2023. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain in Part VI how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization ............ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990) 2024

Page 3

Part III

Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 10 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)

Section A. Public Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
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
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
7a	Amounts included on lines 1, 2, and 3 received from disqualified persons
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.
c	Add lines 7a and 7b..
8	Public support. (Subtract line 7c from line 6.)

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2020	(b) 2021	(c) 2022	(d) 2023	(e) 2024	(f) Total
9	Amounts from line 6...
10a	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b	Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c	Add lines 10a and 10b.
11	Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on.
12	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) ..
13	Total support. (Add lines 9, 10c, 11, and 12.)..

First 5 years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2024 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2023 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2024 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2023 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests-2024. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ....... right arrow

33 1/3 % support tests—2023. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions .... right arrow

Schedule A (Form 990) 2024

Page 4

Part IV

Supporting Organizations

(Complete only if you checked a box on line 12 of Part I. If you checked box 12a, of Part I, complete Sections A and B. If you checked box 12b, of Part I, complete Sections A and C. If you checked box 12c, of Part I, complete Sections A, D, and E. If you checked box12d, of Part I, complete Sections A and D, and complete Part V.)

Section A. All Supporting Organizations

Yes

Are all of the organization’s supported organizations listed by name in the organization’s governing documents?
If "No," describe in Part VI how the supported organizations are designated. If designated by class or purpose,
describe the designation. If historic and continuing relationship, explain.

Did the organization have any supported organization that does not have an IRS determination of status under section 509(a)(1) or (2)? If "Yes," explain in Part VI how the organization determined that the supported organization was described in section 509(a)(1) or (2).

Did the organization have a supported organization described in section 501(c)(4), (5), or (6)? If "Yes," answer lines 3b and 3c below.

Did the organization confirm that each supported organization qualified under section 501(c)(4), (5), or (6) and satisfied the public support tests under section 509(a)(2)? If "Yes," describe in Part VI when and how the organization made the determination.

Did the organization ensure that all support to such organizations was used exclusively for section 170(c)(2)(B) purposes? If "Yes," explain in Part VI what controls the organization put in place to ensure such use.

Was any supported organization not organized in the United States ("foreign supported organization")? If “Yes” and if you checked box 12a or 12b in Part I, answer lines 4b and 4c below.

Did the organization have ultimate control and discretion in deciding whether to make grants to the foreign supported organization? If “Yes,” describe in Part VI how the organization had such control and discretion despite being controlled or supervised by or in connection with its supported organizations.

Did the organization support any foreign supported organization that does not have an IRS determination under sections 501(c)(3) and 509(a)(1) or (2)? If “Yes,” explain in Part VI what controls the organization used to ensure that all support to the foreign supported organization was used exclusively for section 170(c)(2)(B) purposes.

Did the organization add, substitute, or remove any supported organizations during the tax year? If “Yes,” answer lines 5b and 5c below (if applicable). Also, provide detail in Part VI, including (i) the names and EIN numbers of the supported organizations added, substituted, or removed; (ii) the reasons for each such action; (iii) the authority under the organization's organizing document authorizing such action; and (iv) how the action was accomplished (such as by amendment to the organizing document).

Type I or Type II only. Was any added or substituted supported organization part of a class already designated in the organization's organizing document?

Substitutions only. Was the substitution the result of an event beyond the organization's control?

Did the organization provide support (whether in the form of grants or the provision of services or facilities) to anyone other than (i) its supported organizations, (ii) individuals that are part of the charitable class benefited by one or more of its supported organizations, or (iii) other supporting organizations that also support or benefit one or more of the filing organization’s supported organizations? If “Yes,” provide detail in Part VI.

Did the organization provide a grant, loan, compensation, or other similar payment to a substantial contributor (defined in section 4958(c)(3)(C)), a family member of a substantial contributor, or a 35% controlled entity with regard to a substantial contributor? If “Yes,” complete Part I of Schedule L (Form 990) .

Did the organization make a loan to a disqualified person (as defined in section 4958) not described on line 7? If “Yes,” complete Part I of Schedule L (Form 990).

Was the organization controlled directly or indirectly at any time during the tax year by one or more disqualified persons, as defined in section 4946 (other than foundation managers and organizations described in section 509(a)(1) or (2))? If “Yes,” provide detail in Part VI.

Did one or more disqualified persons (as defined on line 9a) hold a controlling interest in any entity in which the supporting organization had an interest? If “Yes,” provide detail in Part VI.

Did a disqualified person (as defined on line 9a) have an ownership interest in, or derive any personal benefit from, assets in which the supporting organization also had an interest? If “Yes,” provide detail in Part VI.

10a

Was the organization subject to the excess business holdings rules of section 4943 because of section 4943(f) (regarding certain Type II supporting organizations, and all Type III non-functionally integrated supporting organizations)? If “Yes,” answer line 10b below.

10a

Did the organization have any excess business holdings in the tax year? (Use Schedule C, Form 4720, to determine whether the organization had excess business holdings).

10b

Schedule A (Form 990) 2024

Page 5

Part IV

Supporting Organizations (continued)

Yes

Has the organization accepted a gift or contribution from any of the following persons?

A person who directly or indirectly controls, either alone or together with persons described on lines 11b and 11c below, the governing body of a supported organization?

11a

A family member of a person described on 11a above?

11b

A 35% controlled entity of a person described on line 11a or 11b above? If “Yes” to 11a, 11b, or 11c, provide detail in Part VI.

11c

Section B. Type I Supporting Organizations

Yes

Did the officers, directors, trustees, or membership of one or more supported organizations have the power to regularly appoint or elect at least a majority of the organization’s directors or trustees at all times during the tax year? If “No,” describe in Part VI how the supported organization(s) effectively operated, supervised, or controlled the organization’s activities. If the organization had more than one supported organization, describe how the powers to appoint and/or remove directors or trustees were allocated among the supported organizations and what conditions or restrictions, if any, applied to such powers during the tax year.

Did the organization operate for the benefit of any supported organization other than the supported organization(s) that operated, supervised, or controlled the supporting organization? If “Yes,” explain in Part VI how providing such benefit carried out the purposes of the supported organization(s) that operated, supervised or controlled the supporting organization.

Section C. Type II Supporting Organizations

Yes

Were a majority of the organization’s directors or trustees during the tax year also a majority of the directors or trustees of each of the organization’s supported organization(s)? If “No,” describe in Part VI how control or management of the supporting organization was vested in the same persons that controlled or managed the supported organization(s).

Section D. All Type III Supporting Organizations

Yes

Did the organization provide to each of its supported organizations, by the last day of the fifth month of the organization’s tax year, (i) a written notice describing the type and amount of support provided during the prior tax year, (ii) a copy of the Form 990 that was most recently filed as of the date of notification, and (iii) copies of the organization’s governing documents in effect on the date of notification, to the extent not previously provided?

Were any of the organization’s officers, directors, or trustees either (i) appointed or elected by the supported organization(s) or (ii) serving on the governing body of a supported organization? If "No," explain in Part VI how the organization maintained a close and continuous working relationship with the supported organization(s).

By reason of the relationship described in line 2 above, did the organization’s supported organizations have a significant voice in the organization’s investment policies and in directing the use of the organization’s income or assets at all times during the tax year? If "Yes," describe in Part VI the role the organization’s supported organizations played in this regard.

Section E. Type III Functionally-Integrated Supporting Organizations

Check the box next to the method that the organization used to satisfy the Integral Part Test during the year (see instructions):

The organization satisfied the Activities Test. Complete line 2 below.

The organization is the parent of each of its supported organizations. Complete line 3 below.

The organization supported a governmental entity. Describe in Part VI how you supported a government entity (see instructions)

Activities Test. Answer lines 2a and 2b below.

Yes

Did substantially all of the organization’s activities during the tax year directly further the exempt purposes of the supported organization(s) to which the organization was responsive? If "Yes," then in Part VI identify those supported organizations and explain how these activities directly furthered their exempt purposes, how the organization was responsive to those supported organizations, and how the organization determined that these activities constituted substantially all of its activities.

Did the activities described on line 2a, above constitute activities that, but for the organization’s involvement, one or more of the organization’s supported organization(s) would have been engaged in? If "Yes," explain in Part VI the reasons for the organization’s position that its supported organization(s) would have engaged in these activities but for the organization’s involvement.

Parent of Supported Organizations. Answer lines 3a and 3b below.

Did the organization have the power to regularly appoint or elect a majority of the officers, directors, or trustees of each of the supported organizations?If "Yes" or "No", provide details in Part VI.

Did the organization exercise a substantial degree of direction over the policies, programs and activities of each of its supported organizations? If "Yes," describe in Part VI. the role played by the organization in this regard.

Schedule A (Form 990) 2024

Page 6

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations

Check here if the organization satisfied the Integral Part Test as a qualifying trust on Nov. 20, 1970 (explain in Part VI). See instructions. All other Type III non-functionally integrated supporting organizations must complete Sections A through E.

	Section A - Adjusted Net Income		(A) Prior Year	(B) Current Year (optional)
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)
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):
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

Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions)

Schedule A (Form 990) 2024

Page 7

Part V

Type III Non-Functionally Integrated 509(a)(3) Supporting Organizations(continued)

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 2024 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-2024	(iii) Distributable Amount for 2024
1 Distributable amount for 2024 from Section C, line 6
2 Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI). See instructions.
3 Excess distributions carryover, if any, to 2024:
a From 2019.......
b From 2020.......
c From 2021.......
d From 2022.......
e From 2023.......
fTotal of lines 3a through e
g Applied to underdistributions of prior years
h Applied to 2024 distributable amount
i Carryover from 2019 not applied (see instructions)
j Remainder. Subtract lines 3g, 3h, and 3i from line 3f.
4Distributions for 2024 from Section D, line 7:
$
a Applied to underdistributions of prior years
b Applied to 2024 distributable amount
c Remainder. Subtract lines 4a and 4b from line 4.
5 Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions.
6 Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions.
7 Excess distributions carryover to 2025. Add lines 3j and 4c.
8 Breakdown of line 7:
a Excess from 2020.....
b Excess from 2021.....
c Excess from 2022.....
d Excess from 2023.....
e Excess from 2024.....

Schedule A (Form 990) (2024)

Schedule A (Form 990) 2024

Page 8

Part VI

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; Part III, line 12; Part IV, Section A, lines 1, 2, 3b, 3c, 4b, 4c, 5a, 6, 9a, 9b, 9c, 11a, 11b, and 11c; Part IV, Section B, lines 1 and 2; Part IV, Section C, line 1; Part IV, Section D, lines 2 and 3; Part IV, Section E, lines 1c, 2a, 2b, 3a and 3b; Part V, line 1; Part V, Section B, line 1e; Part V Section D, lines 5, 6, and 8; and Part V, Section E, lines 2, 5, and 6. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Return Reference	Explanation

Schedule A (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

Name of the organization

ST LUKE'S HOSPITAL OF DULUTH

Employer identification number

41-0714079

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

Check if your organization is covered by the General Rule or a Special Rule.
Note: Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.

General Rule

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, contributions totaling $5,000 or more (in money or other property) from any one contributor. Complete Parts I and II. See instructions for determining a contributor's total contributions.

Special Rules

For an organization described in section 501(c)(3) filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi), that checked Schedule A (Form 990 or 990-EZ), Part II, line 13, 16a, or 16b, and that received from any one contributor, during the year, total contributions of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and III.

For an organization described in section 501(c)(7), (8), or (10) filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions exclusively for religious, charitable, etc., purposes, but no such contributions totaled more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc., purpose. Don't complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc., contributions totaling $5,000 or more during the year ......... Right Arrow

Caution: An organization that isn't covered by the General Rule and/or the Special Rules doesn't file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ
or on its Form 990PF, Part I, line 2, to certify that it doesn't meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).

For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.

Cat. No. 30613XSchedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025) Page 2

Name of organization ST LUKE'S HOSPITAL OF DULUTH

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	,	$ RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 3

Name of organization ST LUKE'S HOSPITAL OF DULUTH		Employer identification number 41-0714079

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
(a) No. from Part I	(b) Description of noncash property given	(c) FMV (or estimate) (See instructions)	(d) Date received
		$
Schedule B (Form 990) (Rev. 1-2025)

Schedule B (Form 990) (Rev. 1-2025)

Page 4


Name of organization ST LUKE'S HOSPITAL OF DULUTH			Employer identification number 41-0714079
Part III Exclusively religious, charitable, etc., contributions to organizations described in section 501(c) (7), (8), or (10) that total more than $1,000 for the year from any one contributor. Complete columns (a) through (e) and the following line entry. For organizations completing Part III, enter the total of exclusively religious, charitable, etc., contributions of $1,000 or less for the year. (Enter this information once. See instructions.) $ Use duplicate copies of Part III if additional space is needed.

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

(a)
No. from Part I

(b) Purpose of gift

(d) Description of how gift is held

(e) Transfer of gift
Transferee's name, address, and ZIP 4	Relationship of transferor to transferee

Schedule B (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE C
(Form 990)

Department of the Treasury
Internal Revenue Service

Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527

right arrow

Complete if the organization is described below. right arrow

Attach to Form 990 or Form 990-EZ.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public
Inspection

If the organization answered "Yes" on Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet

Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet

Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet

Section 527 organizations: Complete Part I-A only.
If the organization answered "Yes" on Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet

Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)): Complete Part II-A. Do not complete Part II-B.
Round Bullet

Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered "Yes" on Form 990, Part IV, Line 5 (Proxy Tax) (see separate instructions) or Form 990-EZ, Part V, line 35c (Proxy Tax) (see separate instructions), then
Round Bullet

Section 501(c)(4), (5), or (6) organizations: Complete Part III.

Name of the organization

ST LUKE'S HOSPITAL OF DULUTH

Employer identification number

41-0714079

Part I-A

Complete if the organization is exempt under section 501(c) or is a section 527 organization.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV. See instructions for definition of “political campaign activities."

Political campaign activity expenditures. See instructions .................................................................... right arrow

Volunteer hours for political campaign activities. See instructions ..................................................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ................................ right arrow

Enter the amount of any excise tax incurred by organization managers under section 4955 ....................... right arrow

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? .........................................

Yes No

Was a correction made? ......................................................................................................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities ..... right arrow

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ............................................................................................................................ right arrow

Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b........... right arrow

Did the filing organization file Form 1120-POL for this year? ...................................................................

Yes No

Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.

(a) Name	(b) Address	(c) EIN	(d) Amount paid from filing organization's funds. If none, enter -0-.	(e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.
1
2
3
4
5
6

For Paperwork Reduction Act Notice, see the instructions for Form 990.

Cat. No. 50084S

Schedule C (Form 990) 2024

Page 2

Part II-A

Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).

A Check right arrow

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check right arrow

if the filing organization checked box A and "limited control" provisions apply.

Limits on Lobbying Expenditures (The term "expenditures" means amounts paid or incurred.)		(b) Affiliated group totals
1a	Total lobbying expenditures to influence public opinion (grass roots lobbying) ......................
b	Total lobbying expenditures to influence a legislative body (direct lobbying) ........................
c	Total lobbying expenditures (add lines 1a and 1b) ............................................................
d	Other exempt purpose expenditures ...............................................................................
e	Total exempt purpose expenditures (add lines 1c and 1d) ..................................................
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.
	If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:
	Not over $500,00020% of the amount on line 1e.
	Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.
	Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.
	Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.
	Over $17,000,000$1,000,000.

g	Grassroots nontaxable amount (enter 25% of line 1f) .................................................
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................................................
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................................................
j	If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting section 4911 tax for this year? ...................................................................................................................	Yes No

4-Year Averaging Period Under Section 501(h) (Some organizations that made a section 501(h) election do not have to complete all of the five columns below. See the separate instructions for lines 2a through 2f.)
Lobbying Expenditures During 4-Year Averaging Period
	Calendar year (or fiscal year beginning in)	(a) 2021	(b) 2022	(c) 2023	(d) 2024	(e) Total

2a	Lobbying nontaxable amount

b	Lobbying ceiling amount (150% of line 2a, column(e))

c	Total lobbying expenditures

d	Grassroots nontaxable amount

e	Grassroots ceiling amount (150% of line 2d, column (e))

f	Grassroots lobbying expenditures

Schedule C (Form 990) 2024

Page 3

Part II-B

Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).

For each "Yes" response on lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:

Volunteers? ...........................................................................................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ........

Media advertisements? ...................................................................................................

Mailings to members, legislators, or the public? .............................................................................

Publications, or published or broadcast statements? ...........................................................

Grants to other organizations for lobbying purposes? ..........................................................

Direct contact with legislators, their staffs, government officials, or a legislative body? .......................

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ..................

Other activities? ...................................................................................................................

Yes

39,573

Total. Add lines 1c through 1i ....................................................................................................

39,573

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 ...........................................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 ...................

If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? ........................

Part III-A

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).

Yes

Were substantially all (90% or more) dues received nondeductible by members? ...............................................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ............................................

Did the organization agree to carry over lobbying and political expenditures from the prior year? .................................

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members ......................................................................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political expenses for which the section 527(f) tax was paid).

Current year .............................................................................................................................

Carryover from last year ............................................................................................................

Total ...........................................................................................................................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ......................................................................................................................

Taxable amount of lobbying and political expenditures. See Instructions .........................................

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, lines 1 and 2 (see instructions), and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
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.

Schedule C (Form 990) 2024

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
right arrow

Attach to Form 990.
right arrow

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

ST LUKE'S HOSPITAL OF DULUTH

Employer identification number

41-0714079

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after July 25, 2006, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year right arrow

Number of states where property subject to conservation easement is located right arrow

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
right arrow

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... right arrow

(ii)

Assets included in Form 990, Part X ............................... right arrow

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... right arrow

Assets included in Form 990, Part X ............................... right arrow

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) (Rev. 1-2025)

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment right arrow

Permanent endowment right arrow

Term endowment right arrow

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....	16,987,004		16,987,004
b	Buildings ....	233,454,492	92,534,876	140,919,616
c	Leasehold improvements
d	Equipment ....	192,120,276	153,968,801	38,151,475
e	Other .....	60,327,558	2,142,460	58,185,098
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				254,243,193

Schedule D (Form 990) (Rev. 1-2025)

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3) Other (A) INVESTMENTS HELD IN TRUST	30,135,120	C
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	30,135,120

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value
(1)CASH SURRENDER VALUE OF LIFE INSURANCE				13,441
(2)DEFERRED COMPENSATION				31,623,894
(3)RIGHT OF USE ASSETS - OPERATING LEASES				34,327,702
(4)OTHER ASSETS				4,679,877
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........				70,644,914

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
MINIMUM PENSION LIABILITY	9,923,728
DEFERRED COMPENSATION	30,499,718
DUE TO RELATED PARTIES	2,872,097
RIGHT OF USE LIABILITES - OPERATING LEASES	36,682,290
ASSET RETIREMENT OBLIGATION	2,038,913
CAPITAL LEASES	12,654,502
MALPRACTICE LIABILITY RESERVE	225,000
OTHER LIABLITIES	2,683

Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	94,898,931
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) (Rev. 1-2025)

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ...........	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
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, 2024.

Schedule D (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE H
(Form 990)

Department of the Treasury
Internal Revenue Service

Hospitals

Complete if the organization answered "Yes" on Form 990, Part IV, question 20a.
Medium right arrow

Attach to Form 990.
Medium right arrow

Go to www.irs.gov/Form990EZ for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

Name of the organization

ST LUKE'S HOSPITAL OF DULUTH

Employer identification number

41-0714079

Part I

Financial Assistance and Certain Other Community Benefits at Cost

Yes

Did the organization have a financial assistance policy during the tax year? If "No," skip to question 6a . . . .

Yes

If "Yes," was it a written policy? ......................

Yes

If the organization had multiple hospital facilities, indicate which of the following best describes application of the financial assistance policy to its various hospital facilities during the tax year.

Applied uniformly to all hospital facilities Applied uniformly to most hospital facilities Generally tailored to individual hospital facilities

Answer the following based on the financial assistance eligibility criteria that applied to the largest number of the organization's patients during the tax year.

Did the organization use Federal Poverty Guidelines (FPG) as a factor in determining eligibility for providing free care?

If "Yes," indicate which of the following was the FPG family income limit for eligibility for free care:

Yes

100% 150% 200% Other %

Did the organization use FPG as a factor in determining eligibility for providing discounted care? If "Yes," indicate

which of the following was the family income limit for eligibility for discounted care: . . . . . . . .

Yes

200% 250% 300% 350% 400% Other %

If the organization used factors other than FPG in determining eligibility, describe in Part VI the criteria used for determining eligibility for free or discounted care. Include in the description whether the organization used an asset test or other threshold, regardless of income, as a factor in determining eligibility for free or discounted care.

Did the organization's financial assistance policy that applied to the largest number of its patients during the tax year provide for free or discounted care to the "medically indigent"? . . . . . . . . . . . . .

Yes

Did the organization budget amounts for free or discounted care provided under its financial assistance policy during
the tax year? . . . . . . . . . . . . . . . . . . . . . . .

Yes

If "Yes," did the organization's financial assistance expenses exceed the budgeted amount? . . . . . .

If "Yes" to line 5b, as a result of budget considerations, was the organization unable to provide free or discountedcare to a patient who was eligibile for free or discounted care? . . . . . . . . . . . . .

Did the organization prepare a community benefit report during the tax year? . . . . . . . . .

Yes

If "Yes," did the organization make it available to the public? . . . . . . . . . . . . .

Yes

Complete the following table using the worksheets provided in the Schedule H instructions. Do not submit these worksheets with the Schedule H.

Financial Assistance and Certain Other Community Benefits at Cost

Financial Assistance and Means-Tested Government Programs		(c) Total community benefit expense	(d) Direct offsetting revenue	(e) Net community benefit expense	(f) Percent of total expense
a	Financial Assistance at cost (from Worksheet 1) . . .	1,394,927		1,394,927	0.480 %
b	Medicaid (from Worksheet 3, column a) . . . . .	27,228,810	23,012,793	4,216,017	1.440 %
c	Costs of other means-tested government programs (from Worksheet 3, column b) . .
d	Total Financial Assistance and Means-Tested Government Programs . . . . .	28,623,737	23,012,793	5,610,944	1.920 %
Other Benefits
e	Community health improvement services and community benefit operations (from Worksheet 4).
f	Health professions education (from Worksheet 5) . . .	3,458,649		3,458,649	1.180 %
g	Subsidized health services (from Worksheet 6) . . . .	23,096,281	16,326,186	6,770,095	2.310 %
h	Research (from Worksheet 7) .
i	Cash and in-kind contributions for community benefit (from Worksheet 8) . . . .	235,102		235,102	0.080 %
j	Total. Other Benefits . .	26,790,032	16,326,186	10,463,846	3.570 %
k	Total. Add lines 7d and 7j .	55,413,769	39,338,979	16,074,790	5.490 %

For Paperwork Reduction Act Notice, see the Instructions for Form 990. Cat. No. 50192T Schedule H (Form 990) 2024

Schedule H (Form 990) 2024

Page

Part II

Community Building Activities Complete this table if the organization conducted any community building activities during the tax year, and describe in Part VI how its community building activities promoted the health of the communities it serves.

		(a) Number of activities or programs (optional)	(b) Persons served (optional)	(c) Total community building expense	(d) Direct offsetting revenue	(e) Net community building expense	(f) Percent of total expense
1	Physical improvements and housing
2	Economic development
3	Community support			8,552		8,552	0 %
4	Environmental improvements			900		900	0 %
5	Leadership development and training for community members
6	Coalition building			12,433		12,433	0 %
7	Community health improvement advocacy			70,693		70,693	0.020 %
8	Workforce development
9	Other
10	Total			92,578		92,578	0.020 %

Part III

Bad Debt, Medicare, & Collection Practices

Section A. Bad Debt Expense

Yes

Did the organization report bad debt expense in accordance with Healthcare Financial Management Association Statement No. 15? ..........................

Yes

Enter the amount of the organization's bad debt expense. Explain in Part VI the methodology used by the organization to estimate this amount. ......

3,967,980

Enter the estimated amount of the organization's bad debt expense attributable to patients eligible under the organization's financial assistance policy. Explain in Part VI the methodology used by the organization to estimate this amount and the rationale, if any, for including this portion of bad debt as community benefit. ......

Provide in Part VI the text of the footnote to the organization’s financial statements that describes bad debt expense or the page number on which this footnote is contained in the attached financial statements.

Section B. Medicare

Enter total revenue received from Medicare (including DSH and IME).....

101,764,374

Enter Medicare allowable costs of care relating to payments on line 5.....

129,217,651

Subtract line 6 from line 5. This is the surplus (or shortfall)........

-27,453,277

Describe in Part VI the extent to which any shortfall reported in line 7 should be treated as community benefit.Also describe in Part VI the costing methodology or source used to determine the amount reported on line 6.Check the box that describes the method used:

Cost accounting system Cost to charge ratio Other

Section C. Collection Practices

Did the organization have a written debt collection policy during the tax year? ..........

Yes

If "Yes," did the organization’s collection policy that applied to the largest number of its patients during the tax year
contain provisions on the collection practices to be followed for patients who are known to qualify for financial assistance? Describe in Part VI .........................

Yes

Part IV

Management Companies and Joint Ventures(owned 10% or more by officers, directors, trustees, key employees, and physicians—see instructions)

(a) Name of entity	(b) Description of primary activity of entity	(c) Organization's profit % or stock ownership %	(d) Officers, directors, trustees, or key employees' profit % or stock ownership %	(e) Physicians' profit % or stock ownership %
1
2
3
4
5
6
7
8
9
10
11
12
13

Schedule H (Form 990) 2024

Page

Part VFacility Information

Section A. Hospital Facilities (list in order of size from largest to smallest—see instructions)How many hospital facilities did the organization operate during the tax year?1Name, address, primary website address, and state license number (and if a group return, the name and EIN of the subordinate hospital organization that operates the hospital facility)
1	ST LUKE'S HOSPITAL 915 EAST FIRST STREET DULUTH,MN55805 WWW.SLHDULUTH.COM 365862	X	X	X	X	X

Schedule H (Form 990) 2024

Page 4

Part VFacility Information (continued)

Section B. Facility Policies and Practices

(Complete a separate Section B for each of the hospital facilities or facility reporting groups listed in Part V, Section A)

	ST LUKE'S HOSPITAL OF DULUTH
Name of hospital facility or letter of facility reporting group

Line number of hospital facility, or line numbers of hospital facilities in a facility
reporting group (from Part V, Section A):

Yes

Community Health Needs Assessment

Was the hospital facility first licensed, registered, or similarly recognized by a state as a hospital facility in the current tax year or the immediately preceding tax year?........................

Was the hospital facility acquired or placed into service as a tax-exempt hospital in the current tax year or the immediately preceding tax year? If “Yes,” provide details of the acquisition in Section C...............

During the tax year or either of the two immediately preceding tax years, did the hospital facility conduct a community health needs assessment (CHNA)? If "No," skip to line 12......................

Yes

If "Yes," indicate what the CHNA report describes (check all that apply):

A definition of the community served by the hospital facility

Demographics of the community

Existing health care facilities and resources within the community that are available to respond to the health needs of the community

How data was obtained

The significant health needs of the community

Primary and chronic disease needs and other health issues of uninsured persons, low-income persons, and minority groups

The process for identifying and prioritizing community health needs and services to meet the community health needs

The process for consulting with persons representing the community’s interests

The impact of any actions taken to address the significant health needs identified in the hospital facility's prior CHNA(s)

Other (describe in Section C)

Indicate the tax year the hospital facility last conducted a CHNA: 20 22

In conducting its most recent CHNA, did the hospital facility take into account input from persons who represent the broad interests of the community served by the hospital facility, including those with special knowledge of or expertise in public health? If "Yes," describe in Section C how the hospital facility took into account input from persons who represent the community, and identify the persons the hospital facility consulted .................

Yes

6 a

Was the hospital facility’s CHNA conducted with one or more other hospital facilities? If "Yes," list the other hospital facilities in Section C..................................

Yes

Was the hospital facility’s CHNA conducted with one or more organizations other than hospital facilities?” If “Yes,” list the other organizations in Section C. ............................

Yes

Did the hospital facility make its CHNA report widely available to the public?..............

Yes

If "Yes," indicate how the CHNA report was made widely available (check all that apply):

Hospital facility’s website (list url): SEE PART V, LINE 7D

Other website (list url): SEE PART V, LINE 7D

Made a paper copy available for public inspection without charge at the hospital facility

Other (describe in Section C)

Did the hospital facility adopt an implementation strategy to meet the significant community health needs
identified through its most recently conducted CHNA? If "No," skip to line 11. ..............

Yes

Indicate the tax year the hospital facility last adopted an implementation strategy: 20 22

Is the hospital facility's most recently adopted implementation strategy posted on a website?.........

Yes

If "Yes" (list url): SEE PART V, LINE 7D

If "No," is the hospital facility’s most recently adopted implementation strategy attached to this return? ......

10b

Describe in Section C how the hospital facility is addressing the significant needs identified in its most recently conducted CHNA and any such needs that are not being addressed together with the reasons why such needs are not being addressed.

12a

Did the organization incur an excise tax under section 4959 for the hospital facility's failure to conduct a CHNA as required by section 501(r)(3)?...............................

12a

If "Yes" on line 12a, did the organization file Form 4720 to report the section 4959 excise tax?........

12b

If "Yes" on line 12b, what is the total amount of section 4959 excise tax the organization reported on Form 4720 for all of its hospital facilities? $

Schedule H (Form 990) 2024

Page 5

Part VFacility Information (continued)

Financial Assistance Policy (FAP)

	ST LUKE'S HOSPITAL OF DULUTH
Name of hospital facility or letter of facility reporting group

Yes

Did the hospital facility have in place during the tax year a written financial assistance policy that:

Explained eligibility criteria for financial assistance, and whether such assistance included free or discounted care?

Yes

If “Yes,” indicate the eligibility criteria explained in the FAP:

Federal poverty guidelines (FPG), with FPG family income limit for eligibility for free care of 100.000000000000%
and FPG family income limit for eligibility for discounted care of 300.000000000000%

Income level other than FPG (describe in Section C)

Asset level

Medical indigency

Insurance status

Underinsurance discount

Residency

Other (describe in Section C)

Explained the basis for calculating amounts charged to patients?.................

Yes

Explained the method for applying for financial assistance?...................

Yes

If “Yes,” indicate how the hospital facility’s FAP or FAP application form (including accompanying instructions) explained the method for applying for financial assistance (check all that apply):

Described the information the hospital facility may require an individual to provide as part of his or her application

Described the supporting documentation the hospital facility may require an individual to submit as part of his or
her application

Provided the contact information of hospital facility staff who can provide an individual with information about the
FAP and FAP application process

Provided the contact information of nonprofit organizations or government agencies that may be sources of
assistance with FAP applications

Other (describe in Section C)

Was widely publicized within the community served by the hospital facility?........

Yes

If "Yes," indicate how the hospital facility publicized the policy (check all that apply):

The FAP was widely available on a website (list url):

WWW.ASPIRUS.ORG/FINANCIAL-ASSISTANCE

The FAP application form was widely available on a website (list url):

WWW.ASPIRUS.ORG/FINANCIAL-ASSISTANCE

A plain language summary of the FAP was widely available on a website (list url):
WWW.ASPIRUS.ORG/FINANCIAL-ASSISTANCE

The FAP was available upon request and without charge (in public locations in the hospital facility and by mail)

The FAP application form was available upon request and without charge (in public locations in the hospital facility
and by mail)

A plain language summary of the FAP was available upon request and without charge (in public locations in the
hospital facility and by mail)

Individuals were notified about the FAP by being offered a paper copy of the plain language summary of the FAP, by
receiving a conspicuous written notice about the FAP on their billing statements, and via conspicuous public displays or
other measures reasonably calculated to attract patients' attention

Notified members of the community who are most likely to require financial assistance about availability of the FAP

The FAP, FAP application form, and plain language summary of the FAP were translated into the primary language(s)
spoken by LEP populations

Other (describe in Section C)

Schedule H (Form 990) 2024

Page 6

Part VFacility Information (continued)

Billing and Collections

	ST LUKE'S HOSPITAL OF DULUTH
Name of hospital facility or letter of facility reporting group

Yes

Did the hospital facility have in place during the tax year a separate billing and collections policy, or a written financial assistance policy (FAP) that explained all of the actions the hospital facility or other authorized party may take upon nonpayment?..................................

Yes

Check all of the following actions against an individual that were permitted under the hospital facility's policies during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Deferring, denying, or requiring a payment before providing medically necessary care due to nonpayment of a previous
bill for care covered under the hospital facility's FAP

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

None of these actions or other similar actions were permitted

Did the hospital facility or other authorized party perform any of the following actions during the tax year before making reasonable efforts to determine the individual’s eligibility under the facility’s FAP?............

If "Yes," check all actions in which the hospital facility or a third party engaged:

Reporting to credit agency(ies)

Selling an individual’s debt to another party

Deferring , denying, or requiring a payment before providing medically necessary care due to nonpayment of a previous
bill for care covered under the hospital facility's FAP

Actions that require a legal or judicial process

Other similar actions (describe in Section C)

Indicate which efforts the hospital facility or other authorized party made before initiating any of the actions listed (whether or not checked) in line 19. (check all that apply):

Provided a written notice about upcoming ECAs (Extraordinary Collection Action) and a plain language summary of the
FAP at least 30 days before initiating those ECAs (if not, describe in Section C)

Made a reasonable effort to orally notify individuals about the FAP and FAP application process (if not, describe in
Section C)

Processed incomplete and complete FAP applications (if not, describe in Section C)

Made presumptive eligibility determinations (if not, describe in Section C)

Other (describe in Section C)

None of these efforts were made

Policy Relating to Emergency Medical Care

Did the hospital facility have in place during the tax year a written policy relating to emergency medical care that required the hospital facility to provide, without discrimination, care for emergency medical conditions to individuals regardless of their eligibility under the hospital facility’s financial assistance policy?..................

Yes

If "No," indicate why:

The hospital facility did not provide care for any emergency medical conditions

The hospital facility’s policy was not in writing

The hospital facility limited who was eligible to receive care for emergency medical conditions (describe in Section C)

Other (describe in Section C)

Schedule H (Form 990) 2024

Page 7

Part VFacility Information (continued)

Charges to Individuals Eligible for Assistance Under the FAP (FAP-Eligible Individuals)

	ST LUKE'S HOSPITAL OF DULUTH
Name of hospital facility or letter of facility reporting group

Yes

Indicate how the hospital facility determined, during the tax year, the maximum amounts that can be charged to FAP-eligible individuals for emergency or other medically necessary care.

The hospital facility used a look-back method based on claims allowed by Medicare fee-for-service during a prior 12-month period

The hospital facility used a look-back method based on claims allowed by Medicare fee-for-service and all private health insurers that pay claims to the hospital facility during a prior 12-month period

The hospital facility used a look-back method based on claims allowed by Medicaid, either alone or in combination with
Medicare fee-for-service and all private health insurers that pay claims to the hospital facility during a prior 12-month
period

The hospital facility used a prospective Medicare or Medicaid method

During the tax year, did the hospital facility charge any FAP-eligible individual to whom the hospital facility provided emergency or other medically necessary services more than the amounts generally billed to individuals who had insurance covering such care? ...............................

If "Yes," explain in Section C.

During the tax year, did the hospital facility charge any FAP-eligible individual an amount equal to the gross charge for any service provided to that individual? ...........................

If "Yes," explain in Section C.

Schedule H (Form 990) 2024

Page 8

Part V

Facility Information (continued)

Section C. Supplemental Information for Part V, Section B. Provide descriptions required for Part V, Section B, lines 2, 3j, 5, 6a, 6b, 7d, 11, 13b, 13h, 15e, 16j, 18e, 19e, 20a, 20b, 20c, 20d, 20e, 21c, 21d, 23, and 24. If applicable, provide separate descriptions for each hospital facility in a facility reporting group, designated by facility reporting group letter and hospital facility line number from Part V, Section A (“A, 1,” “A, 4,” “B, 2,” “B, 3,” etc.) and name of hospital facility.
Form and Line Reference	Explanation
ST. LUKE'S HOSPITAL OF DULUTH	PART V, SECTION B, LINE 5: DURING THE FALL OF 2021, THE CHNA ACTION TEAM CONDUCTED A COMMUNITY INPUT SURVEY TO GATHER FEEDBACK ON THE MOST IMPORTANT HEALTH ISSUES IN THE COMMUNITY. THE PROCESS WAS CHOSEN AS AN ALTERNATIVE TO FORMAL IN-PERSON FOCUS GROUPS DUE TO THE ONGOING COVID-19 PANDEMIC. INCREASING THE DIVERSE DEMOGRAPHIC MAKEUP OF THE SURVEY RESPONDENTS WAS A KEY PRIORITY FOR THIS CHNA PROCESS. 340 COMMUNITY MEMBERS COMPLETED THE SURVEY. 128 COMMUNITY MEMBERS SHARED PERSONAL EXPERIENCES AND STORIES RELATED TO HEALTH NEEDS. ADDITIONALLY, A VIRTUAL MEETING WAS HELD TO REVIEW THE HEALTH DATA AND INVITE PEOPLE TO PROVIDE FEEDBACK ON THE PRIORITIES. NINETY-TWO INDIVIDUALS ATTENDED THE VIRTUAL MEETING, REPRESENTING HEALTHCARE, SCHOOL DISTRICTS, CITY AND COUNTY GOVERNMENTS, NON-PROFIT ORGANIZATIONS, POLICY MAKERS, AND OTHER COMMUNITY STAKEHOLDERS.
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 6B: THE COMMUNITY HEALTH NEEDS ASSESSMENT WAS CONDUCTED THROUGH A COLLABORATIVE PROCESS WITH LEADERSHIP FROM THE FOLLOWING BRIDGING HEALTH DULUTH STEERING COMMITTEE MEMBER ORGANIZATIONS:- DULUTH BRANCH NAACP- ESSENTIA HEALTH- GENERATIONS HEALTH CARE INITIATIVES- HEALTH EQUITY NORTHLAND- LAKE SUPERIOR COMMUNITY HEALTH CENTER- NATIONAL RURAL HEALTH RESOURCE CENTER- ST. LOUIS COUNTY PUBLIC HEALTH- ASPIRUS ST. LUKE'S HOSPITAL- WILDERNESS HEALTH- ZEITGEIST CENTER FOR ARTS & COMMUNITY
ST. LUKE'S HOSPITAL OF DULUTH	PART V, SECTION B, LINE 7D: THE 2023-2025 COMMUNITY HEALTH NEEDS ASSESSMENT REPORT AND IMPLEMENTATION STRATEGY ARE AVAILABLE IN PAPER FORM FOR PUBLIC INSPECTION WITHOUT CHARGE AND ARE ADDITIONALLY AVAILABLE ONLINE AT:-HTTPS://WWW.SLHDULUTH.COM/ABOUT-US/COMMUNITY-HEALTH-NEEDS-ASSESSMENT/-HTTPS://BRIDGINGHEALTHDULUTH.ORG/WP-CONTENT/UPLOADS/2022/06/DULUTH-CHNA-2023.PDF-HTTPS://WWW.ESSENTIAHEALTH.ORG/-/MEDIA/PROJECT/ESSENTIA/ESSENTIA/PAGES/DOCUMENTS/CHNA/IMPLEMENTATION-PLAN-2023-2025.PDF?REV=16A68257BBB2454AB23BAAC65B61AD8F&HASH=A7A75BC0352D1EC4B965C1D63587D838
ST. LUKE'S HOSPITAL OF DULUTH	PART V, SECTION B, LINE 11: THE COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) WAS CONDUCTED IN PARTNERSHIP BY ESSENTIA HEALTH-DULUTH, ESSENTIA HEALTH- ST. MARY'S MEDICAL CENTER, ASPIRUS ST. LUKE'S HOSPITAL, ST. LOUIS COUNTY PUBLIC HEALTH, LAKE SUPERIOR COMMUNITY HEALTH CENTER, GENERATIONS HEALTH CARE INITIATIVES, AND THE ZEITGEIST CENTER FOR ARTS AND COMMUNITY. THIS COLLABORATION IS KNOWN AS BRIDGING HEALTH DULUTH. BRIDGING HEALTH DULUTH SEEKS OUT AND BRINGS TOGETHER INDIVIDUALS AND ORGANIZATIONS WHO ARE INTERESTED IN POSITIVELY IMPACTING THE HEALTH OF THE COMMUNITY. THE STEERING COMMITTEE ORGANIZATIONS HAVE ALIGNED THEIR RESOURCES, SKILLS, EXPERTISE AND INTERESTS TO COLLABORATE TOWARDS A HEALTHIER DULUTH. EVERY THREE YEARS, BRIDGING HEALTH DULUTH CONDUCTS A COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) TO SYSTEMATICALLY IDENTIFY, ANALYZE AND PRIORITIZE COMMUNITY HEALTH NEEDS. THE PROCESS IS CONDUCTED IN COLLABORATION WITH MANY COMMUNITY PARTNERS, INCLUDING OTHER HEALTHCARE SYSTEMS, LOCAL PUBLIC HEALTH DEPARTMENTS, AND ORGANIZATIONS AND INDIVIDUALS THAT REPRESENT THE BROAD INTERESTS IN THE COMMUNITY. THIS INCLUDES MEMBERS OF MEDICALLY UNDERSERVED COMMUNITIES, LOW-INCOME INDIVIDUALS AND POPULATIONS WITH HIGHER HEALTH RISKS. ONCE THE PRIORITY HEALTH NEEDS ARE IDENTIFIED, BRIDGING HEALTH DULUTH WORKS WITH PARTNERS TO DESIGN AN IMPLEMENTATION PLAN TO LEVERAGE EXISTING COMMUNITY STRENGTHS AND RESOURCES TO IMPROVE COMMUNITY HEALTH. ALL THREE HOSPITALS ALSO PARTNERED WITH GENERATIONS HEALTH CARE INITIATIVES AND MANY OTHER STAKEHOLDERS ACROSS NORTHEAST MINNESOTA AND NORTHWEST WISCONSIN TO CONDUCT THE BRIDGE TO HEALTH SURVEY IN 2020, WHICH PROVIDES LOCAL AND REGIONAL DATA THAT WAS USED IN THIS ASSESSMENT. FROM DECEMBER 2021 TO APRIL 2022 BRIDGING HEALTH DULUTH ANALYZED DATA, CONVENED COMMUNITY PARTNERS, SOUGHT INPUT FROM COMMUNITY MEMBERS. AFTER REVIEWING COMMUNITY INPUT DATA AND SECONDARY DATA, CHNA ACTION TEAM MEMBERS DEVELOPED THE FOLLOWING CRITERIA TO PRIORITIZE KEY HEALTH NEEDS: - CLEAR: DOES IT MAKE SENSE? IS THE STRATEGY WE'RE DEVELOPING SPECIFIC ENOUGH? FEASIBLE: CAN WE DO SOMETHING ABOUT IT WITH AVAILABLE TIME AND RESOURCES? IMPACT: WILL IT AFFECT THOSE WITH THE HIGHEST DISPARITIES? WILL IT MOVE THE NEEDLE? - VALUE: DOES THE COMMUNITY FIND IT IMPORTANT? THE BRIDGING HEALTH DULUTH STEERING COMMITTEE APPROVED THE FINAL PRIORITIES IN DECEMBER 2021 WITH HOSPITAL BOARD APPROVAL AND ADOPTION IN 2022 FOR THE 2023-2025 IMPLEMENTATION PLAN. PRIORITIES ARE AS FOLLOWS: 1. MENTAL AND SOCIAL WELLBEING 2. FOOD SECURITY 3. SUBSTANCE USE 4. HOUSINGCOMMUNITY MEMBERS WHO COMPLETED THE SURVEY WERE ASKED TO SHARE PERSONAL EXPERIENCES REGARDING THE PRIORITY AREAS IF COMFORTABLE. ONE-HUNDRED-TWENTY-EIGHT COMMUNITY MEMBERS SHARED THEIR ANECDOTAL FEEDBACK, INCLUDING HOW TO ADDRESS THE IDENTIFIED PRIORITY AREAS AND IDENTIFYING COMMUNITY RESOURCES THAT ARE AVAILABLE. ADDITIONAL COMMUNITY MEMBERS WERE INVITED TO PARTICIPATE IN THE COMMUNITY HEALTH IMPROVEMENT PLANNING PROCESS.NEEDS NOT ADDRESSED IN THE CHNA: MANY COMMUNITY RESIDENTS AND STAKEHOLDERS IDENTIFIED ECONOMIC OPPORTUNITY, CHRONIC CONDITIONS AND HEALTHCARE ACCESS AS IMPORTANT HEALTH ISSUES. AFTER THOROUGH AND THOUGHTFUL DISCUSSION, IT WAS 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 ADDRESS THROUGH COMMUNITY INITIATIVES OUTSIDE OF BRIDGING HEALTH DULUTH. BRIDGING HEALTH DULUTH WORKED WITH SEVERAL STAKEHOLDERS AND COMMUNITY PARTNERS IN THE DULUTH AREA TO DESIGN STRATEGIES THAT ADDRESS THREE OF THE PRIORITY COMMUNITY HEALTH NEEDS IDENTIFIED IN THE CHNA. THE STRATEGIES OUTLINE ACTIONS THAT WILL BE TAKEN TO RESPOND TO THE IDENTIFIED NEEDS. TO BEST MEET THE NEEDS OF OUR COMMUNITY, BRIDGING HEALTH DULUTH DECIDED THAT CREATING A JOINT IMPLEMENTATION PLAN WILL BEST SUPPORT A COHESIVE, COLLECTIVE IMPACT MODEL WITH SHARED DATA, BEST PRACTICE SHARING, AND THE OPPORTUNITY TO AVOID DUPLICATION OF EFFORTS WHILE FILLING GAPS.A THREE-YEAR PLAN TO ADDRESS FOOD SECURITY, MENTAL AND SOCIAL WELLBEING, AND SUBSTANCE USE IN THE COMMUNITY AND WILL BE REVIEWED ANNUALLY WITH PROGRESS SHARED WITH HOSPITAL LEADERSHIP AND THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. ADDITIONALLY, BRIDGING HEALTH DULUTH WILL CONTINUE HOSTING AN ANNUAL COMMUNITY EVENT TO ENSURE TRANSPARENCY AND ACCOUNTABILITY AROUND ADDRESSING COMMUNITY HEALTH NEEDS. DURING THE FISCAL YEARS 2023-2025 CHNA IMPLEMENTATION CYCLE, SOME ACTIVITIES WILL BE LED BY THE INDIVIDUAL ORGANIZATIONS, WHILE OTHERS WILL BE COORDINATED ACROSS BRIDGING HEALTH DULUTH.DESIRED RESULTS AND DATA INDICATORS THE RESULTS AND INDICATORS LISTED BELOW ARE A RESPONSE TO COMMUNITY HEALTH NEEDS IDENTIFIED IN THE CHNA. THEY OUTLINE THE DESIRED RESULTS OF COMMUNITY ACTION AND DATA POINTS TO HELP INDICATE PROGRESS. BRIDGING HEALTH DULUTH USES RESULTS-BASED ACCOUNTABILITY TO FRAME AND IMPLEMENT THIS PLAN. - RESULT: A COMMUNITY WHERE EVERYONE HAS ACCESS TO SUBSTANCE USE RECOVERY, HEALTH, AND WELLBEING - INDICATOR: EMERGENCY ROOM VISITS FROM NONFATAL OVERDOSE AMONG ST. LOUIS COUNTY RESIDENTS (SOURCE: MN HOSPITAL DISCHARGE DATA) - RESULT: A COMMUNITY WHERE EVERYONE CAN ACHIEVE A STATE OF WELLBEING IN WHICH THEY KNOW THEIR OWN ABILITIES, CAN COPE WITH NORMAL STRESS, CAN WORK EFFECTIVELY, AND ARE ABLE TO CONTRIBUTE TO THEIR COMMUNITY. - INDICATOR: ADULTS REPORTING 14 OR MORE POOR MENTAL HEALTH DAYS IN THE LAST 30 DAYS (SOURCE: BRIDGE TO HEALTH SURVEY) - RESULT: A COMMUNITY WHERE EVERYONE HAS ACCESS TO ENOUGH AFFORDABLE, NUTRITIOUS, CULTURALLY APPROPRIATE FOOD. - INDICATOR: ADULTS WITH FOOD ACCESS BARRIERS (SOURCE: BRIDGE TO HEALTH SURVEY)THE BRIDGING HEALTH DULUTH PUBLIC PRESENTATION "CONVERSATIONS FOR A HEALTHIER COMMUNITY" OF WHICH ASPIRUS ST. LUKE'S WAS A CO-SPONSOR AND CO-ORGANIZER WAS HELD IN OCTOBER 2023. THE ANNUAL EVENT FOCUSED ON COMMUNITY DIALOGUE WITH PANELISTS WHOSE WORK FOCUSES AROUND THE FOUR PRIORITY AREAS IDENTIFIED IN THE 2023-2025 COMMUNITY HEALTH NEEDS ASSESSMENT, INCLUDING MENTAL AND SOCIAL WELLBEING, FOOD SECURITY, HOUSING, AND SUBSTANCE USE. THE EVENT INCLUDED OPPORTUNITIES FOR ATTENDEES TO CONNECT WITH COMMUNITY PROFESSIONALS, EXPLORE ASSESSMENT RESULTS AND ACTION PLANS, LEARN ABOUT BRIDGING HEALTH DULUTH'S WORK, DISCUSS COMMUNITY EFFORTS TO ADDRESS HEALTH DISPARITIES, AND FIND OUT HOW TO GET INVOLVED. THE FREE COMMUNITY LUNCH AND PRESENTATION WAS WIDELY COVERED BY LOCAL PRESS.IN FY2024, JANUARY 1, 2024-JUNE 30, 2024: ASPIRUS ST. LUKE'S TOOK THE FOLLOWING STEPS TO ADDRESS SIGNIFICANT COMMUNITY HEALTH NEEDS: GLOBAL ACTIONS: - TWO MEMBERS OF ASPIRUS ST. LUKE'S WERE PART OF BRIDGING HEALTH DULUTH UNTIL MAY 2024, WHEN THEIR MEMBERSHIP WAS DISCONTINUED TO ALLOW THE GROUP TO FOCUS ON EFFICIENCIES RELATED TO THE NEW COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) WORK FOR THE UPCOMING FY2026-2028 YEARS. THE CO-CHAIR OF ASPIRUS ST. LUKE'S CONTRIBUTED 15 HOURS TOWARD MEETING PREPARATIONS AND ACTION ITEMS FROM THE STEERING COMMITTEE. - ASPIRUS ST. LUKE'S REDIRECTED ITS ANNUAL MEMBERSHIP BRIDGING HEALTH DULUTH DUES OF $1,750 TO SUPPORT THE BRIDGE TO HEALTH SURVEY FOR FY2024. THIS SURVEY EVALUATES KEY HEALTH INDICATORS FOR ADULTS IN THE NORTHEASTERN MINNESOTA AND NORTHWESTERN WISCONSIN REGION, WHERE THE PRIMARY POPULATION OF ASPIRUS ST. LUKE'S COMMUNITY HEALTH NEEDS ASSESSMENT (CHNA) EFFORTS ARE LOCATED. THE FUNDS WILL BE USED FOR THE UPCOMING SURVEY PERIOD. - ASPIRUS 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. 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. THE SCREENING RESULTS FOR THE FIRST TWO QUARTERS OF 2024 WERE AS FOLLOWS: Q1 (CY2024): 72.43% OF PATIENTS WERE SCREENED, WITH 8.3% SHOWING POSITIVE RESULTS: - INTERPERSONAL SAFETY: 0.22% - TRANSPORTATION NEEDS: 5.22% - FOOD INSECURITY: 3.53% - HOUSING INSTABILITY: 1.76% - UTILITY DIFFICULTIES: 2.94% Q2 (CY2024): 74.22% OF PATIENT WERE SCREENED WITH 6.32% SHOWING POSITIVE RESULTS: - INTERPERSONAL SAFETY: 0.13% - TRANSPORTATION NEEDS: 4.06% - FOOD INSECURITY: 2.86% - HOUSING INSTABILITY: 1.8% - UTILITY DIFFICULTIES: 3.59%SEE PART PART V, FACILITY INFORMATION, PAGE 8 FOR A CONTINUED DESCRIPTION.
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):	- TRANSPORTATION ACCESS REMAINS A SIGNIFICANT BARRIER TO HEALTH ACCESS WITHIN THE COMMUNITIES SERVED BY ASPIRUS ST. LUKE'S HOSPITAL. WITH ONGOING INTERVENTIONS, SDOH SCREENING SAW A REDUCTION IN TRANSPORTATION NEED FROM 5.22% TO 4.06% FROM CY2024 Q1 TO Q2 RESPECTIVELY. DURING THESE TWO QUARTERS, ASPIRUS FUNDED UNCOMPENSATED TRANSPORTATION AS FOLLOWS: - TAXI CAB VOUCHERS: $1,305.50 - NON-EMERGENT MEDICAL TRANSPORT: $51,850.15 - SECURE TRANSPORTATION: $55,414.00THESE 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. - THE DIRECTOR OF CASE MANAGEMENT CONTINUES TO WORK WITH THE REGIONAL RURAL TRANSPORTATION COALITION, HAVING DEVELOPED THE HEALTHCARE SUB-COMMITTEE IN LATE 2023, TO FOCUS ON CLOSING THE GAP IN NON-EMERGENT MEDICAL TRANSPORTATION IN THE REGION. THE ONGOING COLLABORATIVE WORK WITH ASPIRUS ST. LUKE'S, ESSENTIA HEALTH, MINNESOTA DEPARTMENT OF TRANSPORTATION (MNDOT), DEPARTMENT OF HEALTH AND HUMAN SERVICES AT THE STATE AND COUNTY LEVEL, AND THE TRANSPORTATION COALITION HAS LED TO DATA DISSEMINATION OUTLINING THE ORGANIZATIONAL SPEND TO DRIVE OBJECTIVE DATA TO THE MNDOT STRATEGIC PLANNER TO PURSUE LEGISLATIVE CHANGE FOR NEMT COVERAGE IN THE STATE OF MINNESOTA, WITH THE GOAL OF INCREASING ASSESS TO NEMT FOR THOSE FACING FINANCIAL INSECURITY. THE DIRECTOR OF CASE MANAGEMENT HAS SPENT 20 HOURS OF TIME FROM JANUARY 1, 2024-JUNE 30, 2024 FOCUSING ON TRANSPORTATION WORK, INCLUDING PREPARATIONS FOR MEETINGS WITH STATE REPRESENTATIVES. - THE EXECUTIVE TEAM FOR ASPIRUS ST. LUKE'S ATTENDED ST. LOUIS COUNTY DAYS AT THE MINNESOTA STATE CAPITOL IN FY2024 ADVOCATING FOR BILLS HF0435 NEMT RATE INCREASE WITH COMPANION BILL SF316 AND HF1706 SECURE TRANSPORT RATE INCREASE WITH COMPANION SF1826 TO ADVOCATE FOR INCREASED RATE PAYMENTS FOR THESE TRANSPORTATION SERVICES TO ALLOW A SHIFT BACK INTO TRANSPORTATION COMPANIES CONTRACTING WITH MEDICAID VERSUS OPERATING ONLY AS A PRIVATE PAY ORGANIZATIONS. THIS SHIFT WOULD ALLOW FOR A FURTHER REDUCTION IN THE SDOH SPECIFICALLY RELATED TO MEDICAID TRANSPORTATION SERVICES.MENTAL AND SOCIAL WELLBEING: - THE DIRECTOR OF CASE MANAGEMENT SPENT SIX HOURS IN FY2024 PARTICIPATING IN FACILITATED FOCUS GROUPS WITH COMMUNITY ENTITIES INCLUDING HOSPITALS, EMERGENCY MEDICAL SERVICES, LAW ENFORCEMENT, CORRECTIONS, CRISIS RESPONSE TEAM, ST. LOUIS COUNTY WORKERS MENTAL HEALTH WORKERS, AND LEADERSHIP TO REVIEW GAPS IN THE CONTINUUM OF CARE VIA THE ST. LOUIS COUNTY BEHAVIORAL STRATEGIC PLANNING FOCUS GROUP. THE AIM OF THE WORK WAS TO IDENTIFY GAPS, ESTABLISH JOINT UNDERSTANDING OF OUR INFRASTRUCTURE AND INSPIRE FUTURE STRATEGY WORK TO IMPACT THE BEHAVIORAL HEALTH SERVICES WITHIN THE COMMUNITY. - ASPIRUS ST. LUKE'S FACILITATES SEVERAL FREE SUPPORT GROUPS THAT HELP IN PROMOTING MENTAL HEALTH: - THE DIRECTOR OF CHAPLAINCY PROVIDES BEREAVEMENT SUPPORT TO INDIVIDUALS WHO HAVE EXPERIENCE THE DEATH OF A LOVED ONE. THIS GRIEF SUPPORT GROUP IS HELD THE FIRST TUESDAY OF EVERY MONTH FROM 2-3 PM AND THE THIRD THURSDAY OF THE MONTH FROM 6:30-7:30 PM FREE OF CHARGE. THE GROUP WELCOMES ALL MEMBERS OF THE COMMUNITY. - PATIENTS EXPERIENCING PERINATAL LOSS ARE PROVIDED WITH THE MENDING HEARTS CURRICULUM THAT WAS PURCHASED THROUGH THE ST. LUKE'S FOUNDATION. THE CURRICULUM CONSISTS OF HANDOUTS, WITH ASPIRUS ST. LUKE'S SPENDING 1-2 HOURS PER MONTH PREPARING FOR THESE GROUPS AND 1 HOUR MONTHLY FACILITATING THE GROUP. THERE ARE AN AVERAGE OF 3-10 PARTICIPANTS EACH MONTH WHO ARE PROVIDED WITH THE CURRICULUM. THIS PROGRAM IS AVAILABLE TO COMMUNITY MEMBERS WHO ALSO HAVE RECEIVED CARE OUTSIDE OF ASPIRUS ST. LUKE'S AND IS FREE OF CHARGE. FIVE MATERNAL CHILD HEALTH NURSES ROTATE CO-FACILITATING WITH ASPIRUS ST. LUKE'S COMPENSATING THEIR TIME IN CONJUNCTION WITH PARTICIPATION FROM COMMUNITY PARTNERS THREESIXTY THERAPY AND DULUTH PERINATAL. - THE ONCOLOGY CLINIC SOCIAL WORKERS SUPPORT TWO FREE SUPPORT GROUPS INCLUDING: THE GENERAL CANCER SUPPORT GROUP: WITH ASPIRUS ST. LUKE'S COMPENSATED TIME, THE SOCIAL WORKER FACILITATES A 90-MINUTE CANCER SUPPORT GROUP ON THE FIRST TUESDAY OF EVERY MONTH SERVING 8-12 PATIENTS PER MONTH WITH SOCIAL AND COPING SUPPORT FOR THEIR OWN OR THEIR LOVED ONE'S CANCER DIAGNOSIS. THIS SUPPORT GROUP IS AVAILABLE FREE OF CHARGE TO COMMUNITY MEMBERS. FREE SNACKS AND REFRESHMENTS ARE PROVIDED BY ASPIRUS ST. LUKE'S HOSPITAL. - THE BREAST CANCER SUPPORT GROUP: WITH ASPIRUS ST. LUKE'S COMPENSATED TIME, THE SOCIAL WORKER FACILITATES A 90-MINUTE BREAST CANCER SUPPORT GROUP ON THE FIRST MONDAY OF EVERY MONTH. THIS SUPPORT GROUP IS OFFERED FREE OF CHARGE TO PATIENTS AND THEIR LOVED ONES EXPERIENCING BREAST CANCER IS OPEN TO THE PUBLIC AND PROVIDES COPING AND SOCIAL SUPPORT. FREE SNACKS AND REFRESHMENTS ARE PROVIDED BY ASPIRUS ST. LUKE'S HOSPITAL. - ON NOVEMBER 2022, ASPIRUS ST. LUKE'S TOOK OVER THE CONTRACT FOR JAIL MEDICAL SERVICES AT ST. LOUIS COUNTY JAIL AND THE NORTH EAST REGIONAL CORRECTIONAL CENTER. ONE OF THE LARGEST INITIATIVES, TO NOT ONLY PROVIDER 24/7 ON-SITE MEDICAL SERVICES, BUT TO PROVIDE 40 HOURS OF MENTAL HEALTH SERVICES PER WEEK ON SITE. IN FY2024, ASPIRUS ST. LUKE'S HOSPITAL SUPPORTED THE COMMUNITY MEMBERS INCARCERATED AT THE JAIL WITH ONE FULL TIME AND ONE PART TIME MENTAL HEALTH PROFESSIONAL TO PROMOTE MENTAL HEALTH STABILITY AND TRANSITION PLANNING BACK INTO THE COMMUNITY. THIS PARTNERSHIP HAS ALLOWED FOR PATIENTS WHO PREVIOUSLY WOULD ACUTELY PSYCHIATRICALLY DECOMPENSATE TO RECEIVE ONGOING CARE IN THE JAIL, MAINTAINING EMOTIONAL AND MENTAL STABILITY, AND ALLOWING FOR COURT ORDERED JARVIS MEDICATIONS TO BE ADMINISTERED AT ASPIRUS ST. LUKE'S HOSPITAL EMERGENCY DEPARTMENT UNDER JARVIS ORDER PRIOR TO DECOMPENSATION. THIS PARTNERSHIP HAS REDUCED PREVENTABLE HOSPITAL ADMISSIONS FOR PSYCHIATRIC ILLNESS. - IDENTIFYING THE ONGOING GAPS IN ACCESS TO MENTAL HEALTH SERVICES, ASPIRUS ST. LUKE'S HAS CONTINUED TO GROW ITS MENTAL HEALTH SERVICES AVAILABLE TO THE COMMUNITY. IT IS CURRENTLY STAFFED WITH EIGHT ADULT THERAPISTS, TWO CHILD THERAPISTS, FOUR ADULT PSYCHOLOGISTS, ONE CHILD PSYCHOLOGIST, ONE CHILD PSYCHIATRICS, THREE ADULT PSYCHIATRISTS AND TWO ADULT PSYCHIATRIC CERTIFIED NURSE PRACTITIONERS. - THE DEVELOPMENT OF THIS PROGRAMMING HAS INCLUDED THE EXPANSION OF THE TRANSCRANIAL MAGNETIC STIMULATION SERVICE FOR THOSE WHO EXPERIENCE REFRACTORY MAJOR DEPRESSIVE DISORDER, OBSESSIVE-COMPULSIVE DISORDER, IN ADDITION TO OTHER DIAGNOSES WHEN STANDARD TREATMENTS HAVE NOT WORKED. - THE BEHAVIORAL HEALTH CLINIC HAS PARTICIPATED IN COMMUNITY DIVERSITY EQUITY AND INCLUSION EVENTS INCLUDING TRANS JOY FEST AND DULUTH/SUPERIOR PRIDE, IN ADDITION TO PRESENTING TO LOCAL COLLEGE STUDENTS ON DEI. - THE PSYCHIATRIC TEAM AT ASPIRUS ST. LUKE'S HAS SPENT CONSIDERABLE TIME AND INVESTMENT IN DEVELOPING AN ESKETAMINE PROGRAM SET TO ROLL OUT IN FY2025 TO PROVIDE FURTHER DEPRESSION TREATMENT OPTIONS IN THE COMMUNITY. - IN FY2024, THE ASPIRUS ST. LUKE'S PEDIATRIC CLINIC COORDINATED A BACKPACK AND SCHOOL SUPPLY DRIVE FOR THE PRE-START-OF-SCHOOL UNITY IN THE COMMUNITY EVENT SUPPORTING ISD 709 SCHOOLS FALLING INTO THE SCOPE OF THE CHNA POPULATION. ALTHOUGH THE EVENT DID NOT OCCUR UNTIL THE START OF FY2025 IN AUGUST 2024, IN PREPARATION FOR THE EVENT, FIVE STAFF MEMBERS PARTICIPATED FOR A TOTAL OF TEN HOURS TO ASSIST IN COLLECTING DONATIONS FROM ASPIRUS ST. LUKE'S EMPLOYEES TO BE DONATED AT THE UNITY IN THE COMMUNITY EVENT IN FY2025. - 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. - ASPIRUS ST. LUKE'S ONCOLOGIC STAFF SCREEN PATIENTS UTILIZING A DISTRESS THERMOMETER AND SCREENING TOOL FOR MEASUREMENT OF PATIENT DISTRESS. BASED ON THESE SCREENINGS, RESOURCES ARE PROVIDED THROUGH GRANT FUNDED OPPORTUNITIES FOR GAS CARDS, LOCAL HOTEL LODGING SUPPORT, GROCERY GIFT CARS, CHEMOTHERAPY SUPPLY BAGS AND ENSURE NUTRITIONAL SUPPLEMENTS FOR PATIENTS THAT ARE FACING DISPARITIES IN MAINTAINING WELL-BEING AND ACCESSING CARE. - 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. APPROXIMATELY FIVE WIGS ARE PROVIDED PER WEEK WITH STAFF COMPENSATED FOR THEIR TIME IN ASSISTING PATIENTS.
PART V, LINE 11 (CONTINUED):	- THE ASPIRUS ST. LUKE'S REJUVENATION CLINIC AESTHETICIAN SUPPORTS THE BRAVE FACES PROGRAM. THE SKIN CARE SUPPLIES ARE FOUNDATION GRANT SUPPORTED, BUT THE CLASS TIME IS SUPPORTED THROUGH COMPENSATED WAGES. THIS CLASS PROVIDED FOUR CLASSES IN FY2024 ON A REFERRAL PROCESS VIA THE ONCOLOGY CLINIC SOCIAL WORKER, TO ASSIST PATIENTS UNDERGOING ONCOLOGY TREATMENT ON APPROPRIATE SKIN CARE.- 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.- ON JUNE 11, 2024, ASPIRUS ST. LUKE'S HOSTED A FREE COMMUNITY EVENT COVERING THE TOPIC OF ROLE OF GENETICS IN CANCER DEVELOPMENT AND TREATMENT WITH CONTENT SPECIALISTS FROM ASPIRUS ST. LUKE'S INCLUDING AN ONCOLOGIST, A PHARMACIST, AND GENETIC COUNSELOR. THIS EVENT, WHILE SERVING LIGHT REFRESHMENTS AIDED IN COMMUNITY ENGAGEMENT IN UNDERSTANDING THE IMPACT OF GENETICS IN CANCER TREATMENT.- 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, RHUBARB FESTIVAL AND THE JUNETEENTH EVENT.- THE ASPIRUS ST. LUKE'S HOSPITAL EMERGENCY DEPARTMENT SOCIAL WORKER PARTICIPATES MONTHLY IN THE COMMUNITY INTERVENTION GROUP EQUATING TO 6 HOURS IN FY2024 IN COMMITTEE WITH AN ADDITIONAL 12 HOURS IN FY2024 UPDATING MEDICAL RECORDS WITH APPROPRIATE RELEASE OF INFORMATION DOCUMENTS AND SPECIAL INDICATORS. THE CIG WORK FOCUSES ON PROVIDING SOCIAL STRUCTURE AND SUPPORTS FOR PATIENTS WHO EXPERIENCE HIGH LAW ENFORCEMENT, CORRECTIONS, HOMELESSNESS, AND HOSPITAL RECIDIVISM TO REDUCE RISK, IMPROVE PATIENT OUTCOMES, AND DECREASE CRIMINALIZATION OF HOMELESSNESS, MENTAL HEALTH AND SUBSTANCE USE DISORDER.- THE ASPIRUS ST. LUKE'S CLINIC-SUPERIOR MAINTAINED A SUPPLY CLOSET IN FY2024, SERVING APPROXIMATELY 10 PATIENTS WITH PERSONAL HYGIENE ITEMS. THERE IS A LAMINATED MESSAGE WITHIN THE CLINIC WAITING ROOM NOTIFYING PATIENTS OF THE RESOURCE. IF SOMEONE NEEDS SUPPLIES, THEY ARE ASSISTED TO THE SUPPLY ROOM AND PROVIDED A DISCRETE BAG FOR SUPPLIES. THE CLINIC STAFF COORDINATE DONATIONS WITH LOCAL AGENCIES TO SUPPLY THE CLOSET.- THE EXECUTIVE TEAM FOR ASPIRUS ST. LUKE'S ATTENDED ST. LOUIS COUNTY DAYS AT THE MINNESOTA STATE CAPITOL IN FY2024 ADVOCATING FOR LEGISLATIVE CHANGE SURROUNDING THE PROPOSAL UNDER 256B.0911 LONG-TERM CARE CONSULTATION SERVICES SUBD. 20 MNCHOICES (A) AN ASSESSMENT THAT IS COMPLETED AS PART OF AN ELIGIBILITY DETERMINATION FOR MULTIPLE PROGRAMS FOR THE ALTERNATIVE CARE, ELDERLY WAIVER, DEVELOPMENTAL DISABILITIES, COMMUNITY ACCESS FOR DISABILITY INCLUSION, COMMUNITY ALTERNATIVE CARE, AND BRAIN INJURY WAIVER PROGRAMS UNDER CHAPTER 256S AND SECTIONS 256B.0913, 256B.092, AND 256B.49 IS VALID TO ESTABLISH SERVICE ELIGIBILITY FOR NO MORE THAN 60 CALENDAR DAYS AFTER THE DATE OF THE ASSESSMENT. IT WAS ADVOCATED FOR CHANGING THIS TO 365 DAYS IN ORDER TO BETTER FACILITATE AND GRANT ACCESS TO APPROPRIATE SERVICES, PLACEMENT, AND TRANSPORTATION FOR COMMUNITY MEMBERS IN NEED OF SERVICES.- THE DIRECTOR OF CASE MANAGEMENT CONTINUED TO PARTICIPATE IN THE CLARITY PROJECT IN FY2024, WHICH LED TO THE SUCCESSFUL OPENING OF THE URGENT CARE BEHAVIORAL HEALTH FACILITY, CREATING GREATER ACCESS TO MENTAL HEALTH SERVICES, HOUSING OF THE CRISIS RESPONSE TEAM, DENTAL SERVICES, AND SUBSTANCE ABUSE SUPPORT SERVICES. APPROXIMATELY SIX HOURS WAS SPENT WORKING WITH THE GROUP DURING THE FINALIZATION PHASE OF THIS PROJECT.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. IN FY2024, ASPIRUS ST. LUKE'S PROVIDED 100 POUNDS OF FOOD EQUATING TO 80 MEALS TO BE PROVIDED TO THE LOCAL COMMUNITY. - 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. STAFF SPENT APPROXIMATELY FIVE HOURS IN FY2024 SHOPPING FOR ITEMS AND APPROXIMATELY SIX HOURS ORGANIZING AND MAINTAINING THE CLOSET. IN FY 2024, FOUR FAMILIES HAVE BEEN HELPED WITH 69 ITEMS FROM THE CLOSET.- IN MARCH 2024 A CARE CLOSET WAS DEVELOPED AT ASPIRUS ST. LUKE'S DULUTH OBSTETRICS AND GYNECOLOGY CLINIC. FROM MARCH 2024 TO THE END OF FY2024, 58 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.SUBSTANCE USE:- TWO ASPIRUS ST. LUKE'S STAFF MEMBERS ARE PARTICIPATING WITH WILDERNESS HEALTH IN COLLABORATION WITH OTHER COMMUNITY PARTNERS WITH A GOAL OF MEASURING, ASSESSING, AND REDUCING BY 20%, THE NEGATIVE OUTCOMES OF POST-PARTUM FAMILIES WITH SUBSTANCE USE DISORDER BY PROMOTING HARM REDUCTION AND EDUCATION AROUND SUBSTANCE USE DISORDER ISSUES TO STAFF AND AFFECTED COMMUNITIES IN NORTHEAST MINNESOTA BY JUNE 2028. IN FY 2024, FOUR HOURS WERE SPENT BY ASL STAFF PARTICIPATING IN THE BRAINSTORMING AND INITIAL GRANT WRITING PROCESS, IN WHICH A $435,595 GRANT WAS RECEIVED THROUGH WILDERNESS HEALTH FROM THE MINNESOTA DEPARTMENT OF HEALTH FOR THE "ENHANCING OUTCOMES FOR PREGNANT/POSTPARTUM FAMILIES IMPACTED BY SUD'S EOPI-SUD GRANT. AN ADDITIONAL TWO HOURS WERE SPENT BY ONE OF THE STAFF MEMBERS AT THE KICKOFF MEETING FOR THIS WORK GROUP. - ONGOING ACUTE CARE COORDINATION SCREENING BRIEF INTERVENTION AND REFERRAL TO TREATMENT (SBIRT) TRAIN THE TRAINER AND INTERVENTION 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. - ASPIRUS ST. LUKE'S STAFF MAINTAIN A RESOURCE LIST OF SUBSTANCE USE TREATMENT RESOURCES THAT ARE REVIEWED AND UPDATED ANNUALLY FOR PATIENT DISSEMINATION.- AN ASPIRUS ST. LUKE'S STAFF MEMBER WAS THE LEAD OF AN ACTION TEAM THAT FACILITATED PROGRAMMING FOR SUBSTANCE USE RECOVERY IN FY2024 PRIOR TO DISBANDING FROM THE BRIDGING HEALTH DULUTH INITIATIVE.- IN FY2024, APPROXIMATELY 60 NARCAN KITS WERE PROVIDED FREE OF CHARGE FROM THE ASPIRUS ST. LUKE'S EMERGENCY DEPARTMENT TO PATIENTS WHO WERE EXPERIENCING RISK FROM SUBSTANCE USE, OR PATIENTS WHO KNEW SOMEONE WHO WAS AT RISK FROM SUBSTANCE USE. THE CLINICAL STAFF IN THE EMERGENCY DEPARTMENT IDENTIFY THE NEED AND THE TREATING PHYSICIAN ORDERS THE KIT FOR ANYONE WHO MAY NEED IT TO REDUCE THE RISK OF OVERDOSE, POOR OUTCOMES, UP TO AND INCLUDING DEATH.- ON NOVEMBER 2022, ASPIRUS ST. LUKE'S TOOK OVER THE CONTRACT FOR JAIL MEDICAL SERVICES AT ST. LOUIS COUNTY JAIL AND THE NORTH EAST REGIONAL CORRECTIONAL CENTER. IN FY2024, 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. TREATMENT PLANNING FOR THIS PROGRAMMATIC DEVELOPMENT BEGAN IN 2023 TO REDUCE THE RISK FOR OVERDOSE AND DEATH AS INMATES TRANSITION OUT OF THE JAIL AND INTO THE COMMUNITY MOVING INTO COMPLETION IN CY2024.
PART V, LINE 11 (CONTINUED):	- THE DIRECTOR OF CASE MANAGEMENT CONTINUED TO PARTICIPATE IN THE CLARITY PROJECT IN FY2024, WHICH LED TO THE SUCCESSFUL OPENING OF THE URGENT CARE BEHAVIORAL HEALTH FACILITY. APPROXIMATELY SIX HOURS WAS SPENT WORKING WITH THE GROUP DURING THE FINALIZATION PHASE OF THIS PROJECT. ALTHOUGH THE FACILITY IS FOCUSED PRIMARILY ON CRISIS RESPONSE AND BEHAVIORAL HEALTH SERVICES, THEY ALSO PROVIDE DIRECT ACCESS TO DETOX SERVICES, COMPREHENSIVE ASSESSMENTS TO ACCESS TREATMENT SERVICES FOR SUBSTANCE USE DISORDERS AS WELL AS MEDICATION ASSISTED THERAPY (MAT) FOR SUBSTANCE USE DISORDER. HOUSING:A NOTE ON HOUSING: BRIDGING HEALTH DULUTH RECOGNIZED THAT STABLE HOUSING IS FOUNDATIONAL TO THE HEALTH AND WELL-BEING OF THE ENTIRE COMMUNITY. 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. BRIDGING HEALTH DULUTH HAS IDENTIFIED A LACK OF AFFORDABLE HOUSING AND HOUSING STABILITY IN DULUTH AS PRIMARY THREATS TO HEALTH AND HEALTH EQUITY AND IS COMMITTED TO ENGAGING WITH HOUSING STAKEHOLDERS IN DULUTH TO PROMOTE HOUSING STABILITY. BRIDGING HEALTH DULUTH DID NOT DEVELOP ITS OWN IMPLEMENTATION PLAN TO ADDRESS HOUSING, BUT THE STEERING COMMITTEE ORGANIZATIONS WILL CONTINUE TO PARTICIPATE IN, COLLABORATE WITH, AND SUPPORT STRATEGIES LED BY THE MANY COMMITTED PARTNERS AND COLLABORATIVES ALREADY WORKING ON THIS ISSUE IN DULUTH.- ASPIRUS ST. LUKE'S DONATED $1,000 TO THE CHUM RHUBARB FESTIVAL IN FY2024 THAT TOOK PLACE ON JUNE 29TH, 2024. THE FESTIVAL IS A COMMUNITY-DRIVEN EVENT, AND ALL PROCEEDS FROM THE FESTIVAL SUPPORT CHUM'S WORK TO HELP THOSE IN NEED IN DULUTH WHO ARE HOMELESS AND OR FACING POVERTY.- ADDITIONALLY, THE EMPLOYEE CONNECTIONS COMMITTEE, AS A SUBCOMMITTEE OF THE EMPLOYEE ADVISORY COMMITTEE FACILITATED A DONATION DRIVE THAT COMPLETED IN EARLY FY2024. AN ESTIMATED 53 HOURS OF TIME WAS SPENT BY STAFF WORKING ON THIS PROJECT TO COLLECT, ITEMIZE, AND COORDINATE DELIVERIES OF DONATIONS TO CHUM. THE DRIVE FACILITATED THE DONATION OF 19 BOXES OF HYGIENE PRODUCTS, SEVEN BOXES OF HOUSEHOLD ITEMS, THREE BOXES OF WOMEN'S PERSONAL HYGIENE PRODUCTS, ONE BOX OF HAND WARMERS, TEN BOXES OF BABY ITEMS, ONE BOX OF BLANKETS, AND 18 BOXES OF CLOTHING. IN TOTAL, ON JANUARY 12, 2024, THE ORGANIZATION DONATED 59 BOXES OF NEEDED ITEMS TO HELP THE HOMELESS IN THE COMMUNITY.- THE CORE ASPIRUS ST. LUKE'S EMERGENCY DEPARTMENT SOCIAL WORKER PARTICIPATES IN A MONTHLY MEETING TO FACILITATE COMMUNITY SUPPORTS WITH THE HEALTH AND HOMELESSNESS COMMITTEE. THIS EQUATES TO SIX HOURS OF PARTICIPATION IN FY2024 IN THIS COMMITTEE, WHICH FOCUSES ON THE SUPPORT OF THE MEDICAL RESPITE HOUSE, NAMED BOB TAVANI HOUSE. THIS HOME, PROVIDES TRANSITIONAL SUPPORT TO PATIENTS WHO ARE EXPERIENCING MEDICAL FRAGILITY FOLLOWING ACUTE HOSPITALIZATION WHO WOULD BE AT GREATEST RISK FOR DECOMPENSATION SHOULD THEY RETURN TO A HOMELESS SHELTER. THE HOSPITAL CASE MANAGEMENT TEAM WORKS CLOSELY WITH THIS GROUP TO IDENTIFY HIGH RISK PATIENTS APPROPRIATE FOR UTILIZATION OF THESE FREE SERVICES.- 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.

Schedule H (Form 990) 2024

Page 9

Part VFacility Information (continued)

Section D. Other Health Care Facilities That Are Not Licensed, Registered, or Similarly Recognized as a Hospital Facility (list in order of size, from largest to smallest) How many non-hospital health care facilities did the organization operate during the tax year?43
Name and address		Type of Facility (describe)
1	1 - DENFELD MEDICAL CLINIC 4702 GRAND AVE DULUTH,MN55807	OUTPATIENT MEDICAL
2	2 - ST LUKE'S CARDIOLOGY ASSOCIATES 1001 E SUPERIOR STREET DULUTH,MN55802	OUTPATIENT MEDICAL
3	3 - ST LUKE'S PHYSICAL MEDICINE & REHAB 1012 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL
4	4 - ST LUKE'S NEUROSURGERY ASSOCIATES 1012 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL
5	5 - ST LUKE'S ENDOCRINOLOGY ASSOCIATES 1011 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
6	6 - ST LUKE'S RHEUMATOLOGY ASSOCIATES 1000 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
7	7 - ST LUKE'S ONCOLOGY & HEMATOLOGY ASSOCIATE 1001 E SUPERIOR STREET DULUTH,MN55802	OUTPATIENT MEDICAL
8	8 - ST LUKE'S RADIATION ONCOLOGY ASSOCIATES 1001 E SUPERIOR STREET DULUTH,MN55802	OUTPATIENT MEDICAL
9	9 - ST LUKE'S DERMATOLOGY ASSOCIATES 920 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
10	10 - PS RUDIE MEDICAL CLINIC 26 E SUPERIOR STREET DULUTH,MN55802	OUTPATIENT MEDICAL
11	11 - ST LUKE'S CARDIOTHORACIC SURGERY ASSOCIAT 920 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
12	12 - ST LUKE'S GASTROENTEROLOGY ASSOCIATES 1012 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL
13	13 - ST LUKE'S INFECTIOUS DISEASE ASSOCIATES 915 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
14	14 - ST LUKE'S INTERNAL MEDICINE ASSOCIATES 1001 E SUPERIOR STREET DULUTH,MN55802	OUTPATIENT MEDICAL
15	15 - ST LUKE'S ORTHOPEDICS & SPORTS MEDICINE 1012 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL
16	16 - ST LUKE'S SURGICAL ASSOCIATES 920 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL & AMBULATORY SURGERY
17	17 - ST LUKE'S MENTAL HEALTH 220 N 6TH AVE E DULUTH,MN55805	OUTPATIENT MEDICAL
18	18 - ST LUKE'S PULMONARY MEDICINE ASSOCIATES 920 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
19	19 - ST LUKE'S UROLOGY ASSOCIATES 1001 E SUPERIOR STREET DULUTH,MN55805	OUTPATIENT MEDICAL
20	20 - ST LUKE'S PEDIATRIC ASSOCIATES 1012 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL
21	21 - LESTER RIVER MEDICAL CLINIC 6351 E SUPERIOR STREET DULUTH,MN55804	OUTPATIENT MEDICAL
22	22 - MARINER MEDICAL CLINIC 109 N 28TH STREET E SUPERIOR,WI54880	OUTPATIENT MEDICAL
23	23 - ST LUKE'S OUTPATIENT SURGERY CENTER 109 N 28TH STREET E SUPERIOR,WI54880	OUTPATIENT MEDICAL & AMBULATORY SURGERY
24	24 - ST LUKE'S HOME CARE 220 N 6TH AVE E DULUTH,MN55805	OUTPATIENT MEDICAL
25	25 - ST LUKE'S OBSTETRICS AND GYNECOLOGY 1001 E SUPERIOR STREET DULUTH,MN55802	OUTPATIENT MEDICAL
26	26 - ST LUKE'S HOSPICE 220 N 6TH AVE E DULUTH,MN55805	OUTPATIENT MEDICAL
27	27 - ST LUKE'S NEUROLOGY ASSOCIATES 1012 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL
28	28 - MILLER CREEK MEDICAL CLINIC URGENT CARE 4190 LOBERG AVE HERMANTOWN,MN55811	OUTPATIENT MEDICAL
29	29 - ST LUKE'S INTERVENTIONAL PAIN MANAGEMENT 1012 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL
30	30 - ST LUKE'S RAYUS RADIOLOGY 910 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL
31	31 - MOUNT ROYAL MEDICAL CLINIC 1400 WOODLAND AVE DULUTH,MN55803	OUTPATIENT MEDICAL
32	32 - ST LUKE'S ENT ASSOCIATES 920 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
33	33 - ST LUKE'S NEPHROLOGY ASSOCIATES 1000 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
34	34 - ST LUKE'S VASCULAR SURGERY ASSOCIATES 1000 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
35	35 - ST LUKE'S ADVANCED WOUND CARE & HYPERBARI 1000 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
36	36 - SURGICAL & PROCEDURAL CARE 1012 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL & AMBULATORY SURGERY
37	37 - ST LUKE'S PAVILION SURGERY CENTER 920 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
38	38 - ST LUKE'S EYE CARE - MEDICAL ARTS BUILDIN 324 W SUPERIOR STREET DULUTH,MN55802	OUTPATIENT MEDICAL
39	39 - ST LUKE'S CLINIC DIAGNOSTICS 1012 E 2ND STREET DULUTH,MN55805	OUTPATIENT MEDICAL
40	40 - ST LUKE'S VASCULAR ULTRASOUND 1000 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
41	41 - MOOSE LAKE IMAGING 4791 COUNTY ROAD 10 SUITE 101 MOOSE LAKE,MN55767	OUTPATIENT MEDICAL
42	42 - ST LUKE'S ICU INTENSIVISTS 1000 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL
43	43 - ST LUKE'S GENETIC COUNSELING 1000 E 1ST STREET DULUTH,MN55805	OUTPATIENT MEDICAL

Schedule H (Form 990) 2024

Page 10

Part VI

Supplemental Information

Provide the following information.

1	Required descriptions. Provide the descriptions required for Part I, lines 3c, 6a, and 7; Part II and Part III, lines 2, 3, 4, 8 and 9b.
2	Needs assessment. Describe how the organization assesses the health care needs of the communities it serves, in addition to any CHNAs reported in Part V, Section B.
3	Patient education of eligibility for assistance. Describe how the organization informs and educates patients and persons who may be billed for patient care about their eligibility for assistance under federal, state, or local government programs or under the organization’s financial assistance policy.
4	Community information. Describe the community the organization serves, taking into account the geographic area and demographic constituents it serves.
5	Promotion of community health. Provide any other information important to describing how the organization’s hospital facilities or other health care facilities further its exempt purpose by promoting the health of the community (e.g., open medical staff, community board, use of surplus funds, etc.).
6	Affiliated health care system. If the organization is part of an affiliated health care system, describe the respective roles of the organization and its affiliates in promoting the health of the communities served.
7	State filing of community benefit report. If applicable, identify all states with which the organization, or a related organization, files a community benefit report.

Form and Line Reference	Explanation
PART I, LINE 3C:	A FINANCIAL ASSISTANCE DETERMINATION WILL BE MADE AS SOON AS POSSIBLE AFTER A COMPLETE "COMMON FINANCIAL CARE APPLICATION FORM" HAS BEEN SUBMITTED. THE APPLICATION WILL BE UTILIZED TO EVALUATE A PATIENT'S FINANCIAL RESOURCES AND OBLIGATIONS AND REQUIRES THAT THE PATIENT PROVIDE COPIES OF DOCUMENTS SUPPORTING THE FOLLOWING INFORMATION: EARNED INCOME INCLUDING MONTHLY GROSS WAGES, SALARY, AND SELF-EMPLOYMENT INCOME; UNEARNED INCOME INCLUDING DIVIDENDS, INTEREST AND INCOME FROM ANY OTHER SOURCE SUCH AS UNEMPLOYMENT OR WORKERS COMPENSATION; NUMBER OF DEPENDENTS IN THE HOUSEHOLD; INFORMATION TO DETERMINE THE PATIENT'S FINANCIAL STATUS, INCLUDING ASSETS AND LIABILITIES.A PATIENT'S ELIGIBILITY FOR FINANCIAL ASSISTANCE IS BASED ON THE VALUE OF THEIR INCOME AND ASSETS COMPUTED ON THE "INCOME/ASSET VALUE CALCULATION WORKSHEET" AS COMPARED TO A MULTIPLE OF THE CURRENT "FEDERAL POVERTY GUIDELINE". THE ASSISTANCE PROGRAM QUALIFICATIONS ARE BASED ON A SLIDING SCALE: A 100% DISCOUNT IF HOUSEHOLD INCOME IS LESS THAN 100% OF THE FEDERAL POVERTY GUIDELINES (FPG), A 90% DISCOUNT IF HOUSEHOLD INCOME IS BETWEEN 101% AND 150% OF FPG, A 75% DISCOUNT IF HOUSEHOLD INCOME IS BETWEEN 151% AND 200% OF FPG, A GREATER OF AMOUNTS GENERALLY BILLED OR 50%DISCOUNT IF HOUSEHOLD INCOME IS BETWEEN 201% AND 300% OF FPG. THE VALUE OF ASSETS IS AT OR BELOW $25,000 FOR A SINGLE PERSON AND $50,000 FOR A HOUSEHOLD OF TWO OR MORE.
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, WOMEN AND CHILDREN SERVICES, AND HOMECARE/HOSPICE SERVICES. THE BAD DEBT EXPENSE INCLUDED ON FORM 990, PART IX, LINE 25(A), BUT SUBTRACTED FOR PURPOSES OF CALCULATING THE PERCENTAGE IN THIS COLUMN IS $ 4,185,980.
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 $4,185,980.
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/WEEKLY TO COLLECTION AGENCIES FOR RECONCILIATION OF THEIR RECORDS. 3. INVOICES FOR COMMISSIONS DUE TO COLLECTION AGENCIES WILL BE PROCESSED MONTHLY. INVOICE AND REMITTANCE ADVICE WILL BE REVIEWED BY THE FINANCIAL COUNSELOR TEAM LEAD AND APPROVED BY THE MANAGER/DIRECTOR, THEN SUBMITTED TO FISCAL SERVICES 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, 2024 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:	ST. LUKE'S HAS A LONG HISTORY OF PARTICIPATING IN SUCCESSFUL, SUSTAINABLE COLLABORATIVE INITIATIVES ON LOCAL, REGIONAL, AND NATIONAL LEVELS. 1) ST. LUKE'S RESEARCH DEPARTMENT, THE WHITESIDE INSTITUTE FOR CLINICAL RESEARCH, WAS FORMED IN 1996 AS THE RESULT OF A PARTNERSHIP WITH THE UNIVERSITY OF MINNESOTA MEDICAL SCHOOL, DULUTH (UMMSD), AND CONTINUES TO PROVIDE SERVICES TO ST. LUKE'S PATIENTS IN ACCESS TO LOCAL, NATIONAL, AND MULTI-NATIONAL CLINICAL STUDIES AS WELL AS TO ST. LUKE'S STAFF IN DEVELOPMENT OF RESEARCH STUDIES, REFERRAL TO UM COLLABORATORS, AND GRANT WRITING RESOURCES. 2) ST. LUKE'S HAS COLLABORATED WITH THE MULTI-STATE CONSORTIUM OF ABOUT 64 SUPPORTING ORGANIZATIONS INCLUDING COUNTY PUBLIC HEALTH DEPARTMENTS, HOSPITALS, AND CLINICS TO FUND THE BRIDGE TO HEALTH SURVEY. THIS PROJECT COLLECTED POPULATION-BASED, HEALTH STATUS DATA ON ADULTS (AGED 18+) IN THE REGION USING A SURVEY FORMAT AND WAS CONDUCTED IN 1995, 2000, 2005, 2010, 2015 AND 2020. TO ADDRESS A NEED THAT BECAME APPARENT AS A RESULT OF THE BRIDGE TO HEALTH SURVEY, ST. LUKE'S JOINED WITH OTHER HEALTHCARE PROVIDERS IN THE COMMUNITY TO DEVELOP TWO PROGRAMS: SHARECARE, WHICH ESTABLISHED SLIDING FEE SCALES FOR CLINIC AND OUTPATIENT SERVICES TO DIMINISH THE FINANCIAL BARRIER TO PREVENTIVE, MENTAL HEALTH, AND PRIMARY CARE SERVICES; AND HEALTHSHARE, WHICH IS A COVERAGE MODEL FOR SMALL BUSINESSES FUNDED COLLABORATIVELY BY THE EMPLOYERS, EMPLOYEES, AND THE COMMUNITY. THIS COVERAGE MODEL PROVIDES A CONTINUUM OF HEALTH CARE SERVICES FOR EMPLOYEES WITHIN A DEFINED NETWORK OF COMMUNITY PROVIDERS. 3) ST. LUKE'S WAS A LEAD PARTICIPANT IN THE WILDERNESS COALITION PHARMACY SERVICES PROJECT FUNDED BY THE AGENCY FOR HEALTHCARE RESEARCH AND QUALITY. THIS 3-YEAR PROJECT SUCCESSFULLY IMPLEMENTED 24/7 PROFESSIONAL PHARMACY SERVICES FOR 10 RURAL HOSPITALS IN NORTHEASTERN MINNESOTA USING ST. LUKE'S 24-HOUR PHARMACY, AN ITV-BASED SYSTEM OF CONTINUING EDUCATION FOR SITES, PHARMACY POLICIES AND PROCEDURES ADAPTABLE FOR INDIVIDUAL SITES, AS WELL AS BEDSIDE VERIFICATION OF MEDICATION ADMINISTRATION AND MEDICATION BAR CODING AT SOME LOCATIONS. THOUGH PROJECT FUNDING HAS ENDED, THE SERVICES REMAIN AND THE PROGRAM IS NOW SELF-SUSTAINING.
PART VI, LINE 3:	ST. LUKE'S INFORMS AND EDUCATES PATIENTS AND PERSONS WHO MAY BE BILLED FOR PATIENT CARE ABOUT ELIGIBILITY FOR ASSISTANCE THE FOLLOWING WAYS:- INFORMATION IS INCLUDED ON THE ST. LUKE'S WEBSITE (WWW.SLHDULUTH.COM) REGARDING WHO PATIENTS SHOULD CONTACT FOR INFORMATION OR FINANCIAL ASSISTANCE.- THERE ARE POSTINGS IN ALL REGISTRATION AREAS WITH CONTACT INFORMATION AND PHONE NUMBERS REGARDING HOW PATIENTS CAN OBTAIN ASSISTANCE (BOTH FROM ST. LUKE'S AND EXTERNAL ORGANIZATIONS).- ALL ST. LUKE'S EXTERNAL BILLING AND COLLECTION VENDORS HAVE BEEN INSTRUCTED TO REFER ANY PATIENT INDICATING THEY LACK THE FINANCIAL WHEREWITHAL TO MEET THEIR FINANCIAL OBLIGATIONS TO ST. LUKE'S FINANCIAL COUNSELORS. AS REQUIRED UNDER A BILLING AND COLLECTION AGREEMENT WITH THE MINNESOTA ATTORNEY GENERAL, ST. LUKE'S PERFORMS AN ANNUAL AUDIT OF ALL EXTERNAL VENDORS TO ENSURE COMPLIANCE WITH THIS INSTRUCTION AND ALL OTHER ST. LUKE'S POLICIES AND PROCEDURES.- ST. LUKE'S FINANCIAL COUNSELORS' BUSINESS CARDS ARE PROMINENTLY DISPLAYED AND AVAILABLE AT ALL REGISTRATION AREAS (INCLUDING THE EMERGENCY/URGENT CARE AREA) WITH THEIR CONTACT INFORMATION AND PHONE NUMBERS. PATIENTS ARE ENCOURAGED TO CONTACT FINANCIAL COUNSELORS.- THE ST. LUKE'S FINANCIAL COUNSELORS' PHONE NUMBER IS LISTED PROMINENTLY ON THE PATIENT BILLING STATEMENTS.- THE FINANCIAL COUNSELORS ARE AVAILABLE WEEKDAYS BY PHONE OR IN PERSON TO DISCUSS AND APPLY FOR FINANCIAL ASSISTANCE PROGRAMS.- ST. LUKE'S HAS ENGAGED AN EXTERNAL VENDOR TO MEET WITH PATIENTS AT BEDSIDE TO DISCUSS ELIGIBILITY FOR ASSISTANCE WITH GOVERNMENTAL ASSISTANCE PROGRAMS OR ST. LUKE'S FINANCIAL ASSISTANCE PROGRAM.- ST. LUKE'S INPATIENT BOOKLET CONTAINS INFORMATION REGARDING FINANCIAL ASSISTANCE AND CONTACT INFORMATION. - AT LEAST ANNUALLY, THE ST. LUKE'S AND MEDICAL STAFF NEWSLETTERS CONTAIN ARTICLES REGARDING PATIENT FINANCIAL ASSISTANCE. HOSPITAL AND MEDICAL STAFF MEMBERS ARE INFORMED THAT THEY HAVE THE RESPONSIBILITY TO LISTEN FOR FINANCIAL CONCERNS EXPRESSED BY PATIENTS AND TO PROACTIVELY REFER THOSE PATIENTS TO ST. LUKE'S FINANCIAL COUNSELORS.
PART VI, LINE 4:	ST. LUKE'S SERVICE AREA CONSISTS OF A 17-COUNTY REGION OF NORTHEASTERN MINNESOTA, NORTHWESTERN WISCONSIN, AND THE WESTERN UPPER PENINSULA OF MICHIGAN WITH A POPULATION OF APPROXIMATELY 500,000. THE PRIMARY MARKET CONSISTS OF DULUTH, CLOQUET, AND TWO HARBORS, MINNESOTA, AND SUPERIOR, WISCONSIN. THIS PRIMARY MARKET SERVES URBAN AND SUBURBAN AREAS WITH A POPULATION OF APPROXIMATELY 166,000.DEMOGRAPHICS OF THE COMMUNITY OR COMMUNITIES (PRIMARY MARKET) PER MOST RECENT CENSUS:POPULATIONS - DULUTH, MN (86,697); SUPERIOR, WI (26,751) MEDIAN HOUSEHOLD INCOME - DULUTH, MN ($54,084); SUPERIOR, WI ($48,830) % OF INDIVIDUALS BELOW FPG - DULUTH, MN (17.7%); SUPERIOR, WI (14.0%)HOSPITALS SERVING THE COMMUNITY OR COMMUNITIES (PRIMARY MARKET):ST. LUKE'S HOSPITAL OF DULUTHLAKE VIEW MEMORIAL HOSPITALCLOQUET COMMUNITY MEMORIAL HOSPITALESSENTIA HEALTH SMDC MEDICAL CENTER (FORMERLY MILLER DAWN)ESSENTIA HEALTH ST. MARY'S HOSPITAL OF SUPERIORESSENTIA HEALTH ST. MARY'S MEDICAL CENTERFEDERALLY-DESIGNATED MEDICALLY UNDERSERVED AREAS OR POPULATIONS PRESENT IN THE COMMUNITY:MUA/P - DULUTH, MN (11); SUPERIOR, WI (7)
PART VI, LINE 5:	ST. LUKE'S HAS BUILT A REPUTATION OF PROVIDING QUALITY CARE AND PUTTING THE PATIENT FIRST. SINCE OPENING IN 1881, ST. LUKE'S HAS GROWN INTO A NATIONALLY RECOGNIZED HEALTH CARE SYSTEM SERVING 17 COUNTIES THROUGHOUT NORTHEASTERN MINNESOTA, NORTHWESTERN WISCONSIN, AND THE UPPER PENINSULA OF MICHIGAN. ST. LUKE'S HOSPITAL AND CLINICS OFFER A COMPREHENSIVE CONTINUUM OF CARE THAT INCLUDES MEDICAL, SURGICAL, DIAGNOSTIC, THERAPEUTIC, URGENT CARE AND REHAB SERVICES. MORE THAN 2,500 HEALTHCARE PROFESSIONALS MAKE UP ST. LUKE'S STAFF, INCLUDING A MEDICAL STAFF OF 1,000+, WITH 350+ PHYSICIANS AND ADVANCED PRACTICE CLINICIANS. ST. LUKE'S 13 PRIMARY CARECLINICS ARE LOCATED IN DULUTH AND ACROSS MINNESOTA IN HIBBING, MOUNTAIN IRON, AND HERMANTOWN, MN; AS WELL AS IN ASHLAND AND SUPERIOR, WI. AN ADDITIONAL 2 PHARMACIES, 3 REGIONAL CENTERS IN TRAUMA, HEART & VASCULAR AND CANCER; AND 30+ SPECIALTY CLINICS LOCATED PRIMARILY ON THE ST. LUKE'S CAMPUS PROVIDE EXPERTISE IN MANY AREAS OF HEALTH CARE INCLUDING: CANCER CARE, CARDIAC CARE, HOME CARE AND HOSPICE, ADULT PSYCHIATRY, PLASTIC SURGERY, ALLERGY, ENDOCRINOLOGY, DERMATOLOGY, GASTROENTEROLOGY, INFECTIOUS DISEASE, PHYSICAL MEDICINE AND REHAB, UROLOGY, RHEUMATOLOGY, NEUROSURGERY, AND PULMONARY MEDICINE.
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 18 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

Schedule H (Form 990) 2024

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Schedule I
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Grants and Other Assistance to Organizations,
Governments and Individuals in the United States

Complete if the organization answered "Yes," on Form 990, Part IV, line 21 or 22.
lBullet

Attach to Form 990.
lBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
ST LUKE'S HOSPITAL OF DULUTH

Employer identification number
41-0714079

Part I

General Information on Grants and Assistance

Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ........................

Yes No

Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.

Part II

Grants and Other Assistance to Domestic Organizations and Domestic Governments. Complete if the organization answered "Yes" on Form 990, Part IV, line 21, for any recipient

that received more than $5,000. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC section (if applicable)	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) PROGRAM FOR AID TO VICTIMS OF SEXUAL ASSAULT 32 E 1ST STREET SUITE 200 DULUTH,MN55802	41-1350021	501(C)(3)	80,000	SANE ADULT/ADOLESCENT PROGRAM
(2) DULUTH FOOTBALL CLUB 5219 KINGSTON ST DULUTH,MN55804	47-0358877	N/A	30,000	SPONSORSHIP
(3) HERMANTOWN AREA FUTBOL CLUB 23 W CENTRAL ENTRANCE SUITE 318 DULUTH,MN55811	41-1517567	501(C)(3)	25,000	SPONSORSHIP
(4) DULUTH HUSKIES BASEBALL CLUB PO BOX 16231 DULUTH,MN55815	44-2353480	N/A	25,000	SPONSORSHIP
(5) DULUTH AREA FAMILY YMCA 302 W 1ST STREET DULUTH,MN55802	41-0693931	501(C)(3)	20,000	KIDS CLUB AND VARIOUS EVENTS
(6) AMERICAN HEART ASSOCIATION 7272 GREENVILLE AVE DALLAS,TX75231	13-5613797	501(C)(3)	10,000	SPONSORSHIP

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................. Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) Rev. 1-2025

Page 2

Part III

Grants and Other Assistance to Domestic Individuals. Complete if the organization answered "Yes" on Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.

(a) Type of grant or assistance	(b) Number of recipients	(c) Amount of cash grant	(d) Amount of noncash assistance	(e) Method of valuation (book, FMV, appraisal, other)	(f) Description of noncash assistance

(1)
(2)
(3)
(4)
(5)
(6)
(7)

Part IV

Supplemental Information. Provide the information required in Part I, line 2; Part III, column (b); and any other additional information.

Return Reference	Explanation
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.

Schedule I (Form 990) Rev. 1-2025

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Schedule K
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information on Tax-Exempt Bonds

Complete if the organization answered "Yes" to Form 990, Part Ⅵ, line 24a. Provide descriptions,
explanations, and any additional information in Part Ⅵ.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization
ST LUKE'S HOSPITAL OF DULUTH

Employer identification number
41-0714079

Part Ⅰ

Bond Issues

(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	(g) Defeased		(h) On behalf of issuer		(i) Pool financing
(a) Issuer name		(b) Issuer EIN	(c) CUSIP #	(d) Date issued	(e) Issue price	(f) Description of purpose	Yes	No	Yes	No	Yes	No
A	DULUTH ECONOMIC DEVELOPMENT AUTHORITY	41-6005105		12-31-2018	39,500,000	FUND OPERATING SYSTEM UPGRADE		X		X		X
B	DULUTH ECONOMIC DEVELOPMENT AUTHORITY	90-0848286	26444CJN3	09-09-2021	14,236,667	REFINANCE SERIES 2003 AND 2012 BONDS		X		X		X
C	DULUTH ECONOMIC DEVELOPMENT AUTHORITY	90-0848286	26444CKL5	05-12-2022	79,996,284	PHASE II BUILDING EXPANSION AND HOSPITAL REMODEL		X		X	X
D	DULUTH ECONOMIC DEVELOPMENT AUTHORITY	90-0848286	26444CKF8	03-17-2022	58,093,185	REFINANCE SERIES 2012 BONDS		X	X			X

Part Ⅱ

Proceeds

	A		B		C		D
	1 Amount of bonds retired ..................	3,588,202						3,110,000
2 Amount of bonds legally defeased ..............
3 Total proceeds of issue ..................	39,500,000		14,236,667		79,996,284		58,093,185
4 Gross proceeds in reserve funds .............					40,035,838		6,986,379
5 Capitalized interest from proceeds .............					8,982,158
6 Proceeds in refunding escrows ...............
7 Issuance costs from proceeds ...............			284,028		851,750		665,800
8 Credit enhancement from proceeds .............
9 Working capital expenditures from proceeds .............
10 Capital expenditures from proceeds .............					10,457,384
11 Other spent proceeds .............	39,245,626		13,952,639		548,092		354,101
12 Other unspent proceeds .............
13 Year of substantial completion .............	2018		2021		2022		2022
	Yes	No	Yes	No	Yes	No	Yes	No
14 Were the bonds issued as part of a current refunding issue of tax-exempt bonds (or, if issued prior to 2020, a current refunding issue)? ........		X	X			X	X
15 Were the bonds issued as part of an advance refunding issue of taxable bonds (or, if issued prior to 2020, an advance refunding issue)? ........		X	X			X		X
16 Has the final allocation of proceeds been made? ..........		X	X		X		X
17 Does the organization maintain adequate books and records to support the final allocation of proceeds? ..................	X		X		X		X

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50193E

Schedule K (Form 990) (Rev. 1-2025)

Page 2

Part Ⅲ

Private Business Use

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Was the organization a partner in a partnership, or a member of an LLC, which owned property financed by tax-exempt bonds? .............		X		X		X		X
2 Are there any lease arrangements that may result in private business use of bond-financed property? ...............		X		X		X		X
3a Are there any management or service contracts that may result in private business use of bond-financed property? .............		X		X		X		X
b If "Yes" to line 3a, does the organization routinely engage bond counsel or other outside counsel to review any management or service contracts relating to the financed property?
c Are there any research agreements that may result in private business use of bond-financed property? .............		X		X		X		X
d If "Yes" to line 3c, does the organization routinely engage bond counsel or other outside counsel to review any research agreements relating to the financed property?
4 Enter the percentage of financed property used in a private business use by entities other than a section 501(c)(3) organization or a state or local government ....
5 Enter the percentage of financed property used in a private business use as a result of unrelated trade or business activity carried on by your organization, another section 501(c)(3) organization, or a state or local government .........
6 Total of lines 4 and 5 .............
7 Does the bond issue meet the private security or payment test? ...		X		X		X		X
8a Has there been a sale or disposition of any of the bond-financed property to a nongovernmental person other than a 501(c)(3) organization since the bonds were issued?.............		X		X		X		X
b If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of. ..
c If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections 1.141-12 and 1.145-2? .............
9 Has the organization established written procedures to ensure that all nonqualified bonds of the issue are remediated in accordance with the requirements under Regulations sections 1.141-12 and 1.145-2? ........		X	X		X		X

Part Ⅳ

Arbitrage

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
1 Has the issuer filed Form 8038-T, Arbitrage Rebate, Yield Reduction and Penalty in Lieu of Arbitrage Rebate? ...		X		X		X		X
2 If "No" to line 1, did the following apply? ....
a Rebate not due yet? .......	X		X		X		X
b Exception to rebate? ........		X		X		X		X
c No rebate due? .........		X		X		X		X
If "Yes" to line 2c, provide in Part Ⅵ the date the rebate computation was performed ......
3 Is the bond issue a variable rate issue? .....		X		X		X		X

Schedule K (Form 990) (Rev. 1-2025)

Page 3

Part Ⅳ

Arbitrage (Continued)

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
4a Has the organization or the governmental issuer entered into a qualified hedge with respect to the bond issue?		X		X		X		X
b Name of provider ..........
c Term of hedge .........
d Was the hedge superintegrated? ......
e Was the hedge terminated? ........
5a Were gross proceeds invested in a guaranteed investment contract (GIC)?		X		X		X		X
b Name of provider ..........
c Term of GIC .........
d Was the regulatory safe harbor for establishing the fair market value of the GIC satisfied? ........
6 Were any gross proceeds invested beyond an available temporary period?		X		X		X		X
7 Has the organization established written procedures to monitor the requirements of section 148? ...		X	X		X		X

Part Ⅴ

Procedures To Undertake Corrective Action

	A		B		C		D
	Yes	No	Yes	No	Yes	No	Yes	No
Has the organization established written procedures to ensure that violations of federal tax requirements are timely identified and corrected through the voluntary closing agreement program if self-remediation is not available under applicable regulations?		X	X		X		X

Part Ⅵ

Supplemental Information. Provide additional information for responses to questions on Schedule K. (See instructions).

Return Reference	Explanation

Schedule K (Form 990) (Rev. 1-2025)

Additional Data

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Schedule L
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Transactions with Interested Persons

Complete if the organization answered "Yes" on Form 990, Part IV, lines 25a, 25b, 26, 27, 28a, 28b, or 28c, or Form 990-EZ, Part V, line 38a or 40b.
Attach to Form 990 or Form 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

ST LUKE'S HOSPITAL OF DULUTH

Employer identification number

41-0714079

Part I

Excess Benefit Transactions (section 501(c)(3), section 501(c)(4), and section 501(c)(29) organizations only).
Complete if the organization answered "Yes" on Form 990, Part IV, line 25a or 25b, or Form 990-EZ, Part V, line 40b.

1(a) Name of disqualified person	(c) Description of transaction	(d) Corrected?
1(a) Name of disqualified person	(c) Description of transaction	Yes	No

Enter the amount of tax incurred by the organization managers or disqualified persons during the year under section 4958. ........................... $

Enter the amount of tax, if any, on line 2, above, reimbursed by the organization ........ $

Part II

Loans to and/or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26; or if the organization reported an amount on Form 990, Part X, line 5, 6, or 22

(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	(d) Loan to or from the organization?		(e) Original principal amount	(f) Balance due	(g) In default?		(h) Approved by board or committee?		(i) Written agreement?
(a) Name of interested person	(b) Relationship with organization	(c) Purpose of loan	To	From	(e) Original principal amount	(f) Balance due	Yes	No	Yes	No	Yes	No




Total ............... $

Part III

Grants or Assistance Benefiting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of assistance	(d) Type of assistance	(e) Purpose of assistance

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 50056A

Schedule L (Form 990) (Rev. 1-2025)

Page 2

Part IV

Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.

(a) Name of interested person	(b) Relationship between interested person and the organization	(c) Amount of transaction	(d) Description of transaction	(e) Sharing of organization's revenues?
(a) Name of interested person		(c) Amount of transaction	(d) Description of transaction	Yes	No
(1) BRIAN CAPPS	SPOUSE OF BOARD MEMBER	88,287	EMPLOYEE COMPENSATION		No
(2) CASSANDRA BEARDSLEY	SPOUSE OF BOARD MEMBER	95,948	EMPLOYEE COMPENSATION		No

Part V

Supplemental Information
Provide additional information for responses to questions on Schedule L (see instructions).

Return Reference	Explanation

Schedule L (Form 990) (Rev. 1-2025)

Additional Data

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SCHEDULE O
(Form 990)
(Rev. January 2025)
Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public
Inspection

Name of the organization

ST LUKE'S HOSPITAL OF DULUTH

Employer identification number

41-0714079

Return Reference	Explanation
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 4	AS OF MARCH 1, 2024 THE PARENT ORGANIZATION OF ST. LUKE'S HOSPITAL OF DULUTH IS NOW ASPIRUS, INC.
FORM 990, PART VI, SECTION A, LINE 6	PRIOR TO ASPIRUS, INC. BECOMING THE SOLE CORPORATE MEMBER ON MARCH 1, 2024: ST. LUKE'S HOSPITAL SHALL HAVE THREE CLASSES OF MEMBERSHIPS: A) TENURED MEMBERS OF ST. LUKE'S HOSPITAL OF DULUTH - THE INDIVIDUALS AND ORGANIZATIONS LISTED ON THE HOSPITAL'S OFFICIAL ROSTER OF MEMBERS AS OF MAY 20, 2004 SHALL BE MEMBERS AND HAVE THE NUMBER OF VOTES AS IDENTIFIED ON THAT LIST. B) NON-TENURED MEMBERS OF ST. LUKE'S HOSPITAL OF DULUTH - ANY INDIVIDUAL OR ORGANIZATION THAT, SUBSEQUENT TO MAY 20, 2004, CONTRIBUTES $100 OR MORE TO THE HOSPITAL SHALL, UPON REQUEST FROM SUCH INDIVIDUAL OR ORGANIZATION AND APPROVAL BY THE BOARD OF DIRECTORS, BE A MEMBER OF THE ORGANIZATION WITH ONE VOTE. C) EX OFFICIO MEMBERS - EACH DIRECTOR AND THE PRESIDENT/CEO OF THE HOSPITAL SHALL BE A VOTING MEMBER OF THE HOSPITAL DURING HIS OR HER TERM IN SUCH OFFICE AND SHALL HAVE ONE VOTE. ON MARCH 1, 2024, THE PARENT ORGANIZATION, ASPIRUS, INC. BECAME 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	PRIOR TO ASPIRUS, INC. BECOMING THE SOLE CORPORATE MEMBER ON MARCH 1, 2024: THE VOTING RIGHTS OF THE MEMBERS OF THE CORPORATION SHALL BE LIMITED TO THE FOLLOWING MATTERS: A) APPROVAL OF ANY TRANSACTION THAT WOULD CULMINATE IN THE TRANSFER OF CONTROL OF HOSPITAL OPERATIONS TO A SECTARIAN OR RELIGIOUS ORGANIZATION. B) APPROVAL OF ANY TRANSACTIONS WHICH WOULD CULMINATE IN THE TRANSFER OF CONTROL OF THE HOSPITAL'S OPERATIONS TO A FOR-PROFIT ENTITY. C) APPROVAL OF THE DISSOLUTION OF THE HOSPITAL OR THE CESSATION OF THE ST. LUKE'S HOSPITAL OF DULUTH 41-0714079 HOSPITAL OPERATIONS. THE FOREGOING ACTIONS SHALL BE APPROVED AND ADOPTED ONLY AFTER AUTHORIZATION BY THE BOARD OF DIRECTORS AND APPROVAL BY THE MEMBERS. SUBSEQUENT TO ASPIRUS, INC. BECOMING THE SOLE CORPORATE MEMBER AFTER MARCH 1, 2024: THE FOLLOWING ACTIONS MUST BE APPROVED BY THE SOLE MEMBER OF THE ORGANIZATION, ASPIRUS, INC.: 1) CHANGE OR AMEND THE ARTICLES OF INCORPORATION OR BYLAWS; 2) CHANGE THE MISSION, PURPOSE, OR SCOPE OF THE CORPORATION; 3) RATIFICATION OR REMOVAL OF DIRECTORS OR OFFICERS; 4) CHANGE THE FORMULA OR METHODOLOGY FOR DETERMINING PHYSICIAN COMPENSATION; 5) 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 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 12,001,055. OTHER CHANGES IN NET ASSETS 123,364,946. CHANGE IN MINIMUM PENSION LIABILITY -38,631,600.
FORM 990, CHANGE IN ACCOUNTING PERIOD:	THE FILING ORGANIZATION PREVIOUSLY FILED FOR THE CALENDAR YEAR ENDING 12/31. AFTER BEING ACQUIRED BY ASPIRUS, INC., ITS NEW PARENT ORGANIZATION, THE FILING ORGANIZATION HAS CHANGED ITS YEAR END TO 06/30. THE CURRENT FORM 990 IS FOR THE 6-MONTH PERIOD FROM 01/01/2024 - 06/30/2024. GOING FORWARD, THE ORGANIZATION WILL FILE FOR THE YEAR FROM 07/01 - 06/30.
FORM 990, PART XII, LINE 2:	THE FILING ORGANIZATION'S FINANCIAL STATEMENTS WERE AUDITED BY AN INDEPENDENT ACCOUNTANT FOR THE FULL CALENDAR YEAR 2023. THEY WERE ACUIRED MARCH 1 OF 2024 AND INCLUDED IN THE CONSOLIDATED AUDIT OF THEIR PARENT FOR FISCAL YEAR 07/01/2023-06/30/2024. TECHNICALLY THE ACTIVITY FROM JANUARY AND FEBRUARY WERE NOT INCLUDED IN THE 06/30/2024 AUDITED FINANCIAL STATEMENTS, HOWEVER PROCEDURES WERE PERFORMED TO ACCOUNT FOR THOSE TWO MONTHS. THE ORGANIZATION IS FILING THE FORM 990 FOR THE SHORT YEAR FROM 01/01/2024-06/30/2024.
FORM 990, PART XII, LINE 2C:	THE FILING ORGANIZATION RELIED ON THEIR NEW PARENT ORGANIZATION, ASPIRUS INC., IN THE SELECTION OF THE INDEPENDENT AUDITORS. THEY WERE INCLUDED IN THE CONSOLIDATED AUDIT OF ASPIRUS, INC.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE R
(Form 990)
(Rev. January 2025)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
Attach to Form 990.
Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

Open to Public Inspection

Name of the organization

ST LUKE'S HOSPITAL OF DULUTH

Employer identification number

41-0714079

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity
(1) ST FRANCIS APARTMENTS LLC 102 WEST 2ND STREET DULUTH,MN55802 86-2674862	LOW-INCOME HOUSING	MN	131,947	1,990,131	ST LUKE'S HOSPITAL OF DULUTH

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)ASPIRUS INC 333 PINE RIDGE BLVD WAUSAU,WI54401 39-1328331	HEALTHCARE	WI	501(C)(3)	LINE 12B, II	N/A		No
(2)ST LUKE'S FOUNDATION 1000 EAST FIRST ST NO 102 DULUTH,MN55805 41-1448118	FUNDRAISING SUPPORT FOR HEALTHCARE/HOSPITAL	MN	501(C)(3)	LINE 12A, I	ST LUKE'S HOSPITAL OF DULUTH	Yes
(3)LAKE VIEW MEMORIAL HOSPITAL INC 325 11TH AVE TWO HARBORS,MN55616 41-0786046	HEALTHCARE/HOSPITAL	MN	501(C)(3)	LINE 3	ST LUKE'S HOSPITAL OF DULUTH	Yes
(4)LAKE VIEW MEMORIAL HOSPITAL FOUNDATION OF NORTHEAST MINNESOTA 325 11TH AVE TWO HARBORS,MN55616 41-1700972	FUNDRAISING SUPPORT FOR LAKE VIEW MEMORIAL HOSPITAL	MN	501(C)(3)	LINE 12A, I	LAKE VIEW MEMORIAL HOSPITAL INC	Yes
(5)ASPIRUS WAUSAU HOSPITAL INC 333 PINE RIDGE BLVD WAUSAU,WI54401 39-1138241	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(6)ASPIRUS EXTENDED SERVICES INC 333 PINE RIDGE BLVD WAUSAU,WI54401 39-0782130	NURSING HOME SERVICES	WI	501(C)(3)	LINE 10	ASPIRUS INC	Yes
(7)ASPIRUS BUILDINGS INC 333 PINE RIDGE BLVD WAUSAU,WI54401 39-1406537	PROPERTY LEASING	WI	501(C)(3)	LINE 10	ASPIRUS INC	Yes
(8)ASPIRUS MEDICAL GROUP INC 333 PINE RIDGE BLVD WAUSAU,WI54401 39-1670223	MEDICAL SERVICES	WI	501(C)(3)	LINE 10	ASPIRUS INC	Yes
(9)ASPIRUS ONTONAGON HOSPITAL INC 601 SEVENTH STREET ONTONAGON,MI49953 26-0806477	HOSPITAL	MI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(10)ASPIRUS VNA HOME HEALTH INC 520 N 32ND AVENUE WAUSAU,WI54401 39-0808511	HOME HEALTH CARE SERVICES	WI	501(C)(3)	LINE 10	ASPIRUS INC	Yes
(11)ASPIRUS VNA EXTENDED CARE INC 520 N 32ND AVENUE WAUSAU,WI54401 39-1597350	PERSONAL CARE SERVICES	WI	501(C)(3)	LINE 10	ASPIRUS VNA HOME HEALTH INC	Yes
(12)ASPIRUS HEALTH FOUNDATION INC 425 PINE RIDGE BLVD WAUSAU,WI54401 39-1256656	CHARITABLE FOUNDATION	WI	501(C)(3)	LINE 7	ASPIRUS INC	Yes
(13)ASPIRUS IRON RIVER HOSPITAL & CLINICS INC 1400 W ICE LAKE ROAD IRON RIVER,MI49935 38-3236977	HOSPITAL	MI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(14)ASPIRUS IRONWOOD HOSPITAL & CLINICS INC N 10561 GRAND VIEW LANE IRONWOOD,MI49938 38-2908586	HOSPITAL	MI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(15)ASPIRUS RIVERVIEW HOSPITAL & CLINICS INC 410 DEWEY STREET WISCONSIN RAPIDS,WI54494 39-0868982	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(16)ASPIRUS KEWEENAW HOSPITAL 205 OSCEOLA STREET LAURIUM,MI49913 38-1443361	HOSPITAL	MI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(17)DIVINE SAVIOR HEALTHCARE INC 2817 NEW PINERY ROAD PORTGAGE,WI53901 39-0806250	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(18)ASPIRUS MEDFORD HOSPITAL & CLINICS INC 135 S GIBSON STREET MEDFORD,WI54451 39-0964813	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(19)ASPIRUS MEDFORD FOUNDATION INC 135 S GIBSON STREET MEDFORD,WI54451 39-1777081	CHARITABLE FOUNDATION	WI	501(C)(3)	LINE 7	ASPIRUS INC	Yes
(20)ASPIRUS STEVENS POINT HOSPITAL & CLINICS INC 900 ILLINOIS AVENUE STEVENS POINT,WI54481 39-0808443	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(21)ASPIRUS STEVENS POINT HOSPITAL FOUNDATION INC 900 ILLINOIS AVENUE STEVENS POINT,WI54481 39-1657410	CHARITABLE FOUNDATION	WI	501(C)(3)	LINE 12A, I	ASPIRUS INC	Yes
(22)ASPIRUS STANLEY HOSPITAL & CLINICS INC 1120 PINE STREET STANLEY,WI54768 39-0807065	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(23)ASPIRUS MERRILL HOSPITAL & CLINICS INC 601 S CENTER AVENUE MERRILL,WI54452 39-0808503	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(24)ASPIRUS MERRILL HOSPITAL FOUNDATION INC 601 S CENTER AVENUE MERRILL,WI54452 39-1627755	CHARITABLE FOUNDATION	WI	501(C)(3)	LINE 12A, I	ASPIRUS INC	Yes
(25)ASPIRUS RHINELANDER & TOMAHAWK HOSPITAL & CLINICS INC 2251 NORTH SHORE DRIVE RHINELANDER,WI54501 39-1390638	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(26)ASPIRUS EAGLE RIVER HOSPITAL & CLINICS INC 201 HOSPITAL ROAD EAGLE RIVER,WI54521 39-0985690	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(27)THE HOWARD YOUNG MEDICAL CENTER INC 240 MAPLE STREET WOODRUFF,WI54568 39-0873606	HOSPITAL	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes
(28)HOWARD YOUNG HEALTH CARE INC 240 MAPLE STREET WOODRUFF,WI54568 39-1499115	HEALTHCARE	WI	501(C)(3)	LINE 12B, II	ASPIRUS INC	Yes
(29)ASPIRUS MEDICAL GROUP - NORTHERN WISCONSIN INC 2251 NORTH SHORE DRIVE RHINELANDER,WI54501 39-1965593	MEDICAL SERVICES	WI	501(C)(3)	LINE 3	ASPIRUS INC	Yes

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) (Rev. 1-2025)

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Predominant income(related, unrelated, excluded from tax under sections 512-514)	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity		(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership
(1) NORTHERN LAKES SURGERY CENTER LLC 4570 COUNTY HIGHWAY 61 MOOSE LAKE,MN55767 87-4431494	SURGICAL SERVICES	MN	ST LUKE'S HOSPITAL OF DULUTH	RELATED	5,322,694	561,935		No			No	70.000 %

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No

Schedule R (Form 990) (Rev. 1-2025)

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

Yes

d Loans or loan guarantees to or for related organization(s) ............................

Yes

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

Yes

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

Yes

m Performance of services or membership or fundraising solicitations by related organization(s) .................

Yes

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

Yes

o Sharing of paid employees with related organization(s) ............................

Yes

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

Yes

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) ST LUKE'S FOUNDATION	C	351,035	FAIR MARKET VALUE
(2) ST LUKE'S FOUNDATION	L		FAIR MARKET VALUE
(3) LAKE VIEW MEMORIAL HOSPITAL INC	D		FAIR MARKET VALUE
(4) LAKE VIEW MEMORIAL HOSPITAL INC	L		FAIR MARKET VALUE
(5) LAKE VIEW MEMORIAL HOSPITAL INC	M		FAIR MARKET VALUE

Schedule R (Form 990) (Rev. 1-2025)

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) (Rev. 1-2025)

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) (Rev. 1-2025)

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO SERVE AS A LEADING HEALTHCARE PROVIDER OF QUALITY HEALTHCARE SERVICES IN OUR SURROUNDING REGION.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	17
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	12
5	Total number of individuals employed in calendar year 2024 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	74
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	936,797
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	35,896

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	1,746,672	643,573
9	Program service revenue (Part VIII, line 2g) .........	542,081,059	266,569,175
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	10,538,103	954,654
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	2,385,316	2,222,635
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	556,751,150	270,390,037
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	563,441	231,475
14	Benefits paid to or for members (Part IX, column (A), line 4).....	0	0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	315,523,670	163,413,609
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	253,850,453	133,776,750
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	569,937,564	297,421,834
19	Revenue less expenses. Subtract line 18 from line 12.......	-13,186,414	-27,031,797
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	493,989,659	536,071,505
21	Total liabilities (Part X, line 26).............	362,804,041	335,212,178
22	Net assets or fund balances. Subtract line 21 from line 20.....	131,185,618	200,859,327

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 247,276,552 including grants of $ 231,475 ) (Revenue $ 265,625,101 )
	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, ST. LUKE'S PROVIDES CRITICAL ACCESS TO HIGH QUALITY ACUTE HEALTHCARE SERVICES. 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 2024, ST. LUKE'S DONATED MORE THAN 34,500 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. 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 ST. LUKE'S FINANCIAL COUNSELORS FOR INFORMATION ON OUR FINANCIAL ASSISTANCE PROGRAMS. INFORMATION IS ALSO AVAILABLE ON OUR WEBSITE. ALSO, ST. LUKE'S PROVIDES MEDICAL TRANSPORT SERVICES AT LESS THAN COST TO OUR PATIENTS IN THE REGION. DURING 2024, THERE WERE 5,385 ADMISSIONS, 27,957 PATIENT DAYS, 14,246 EMERGENCY/URGENT CARE VISITS, 110,059 OUTPATIENT REGISTRATIONS AND 333,930 CLINIC VISITS.

4b	(Code: ) (Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
	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. ST. LUKE'S EMERGENCY DEPARTMENT SERVES PATIENTS REGARDLESS OF ABILITY TO PAY. ST. LUKE'S RESEARCH DEPARTMENT, THE WHITESIDE INSTITUTE FOR CLINICAL RESEARCH, PARTICIPATES IN INVESTIGATIONAL DRUG PROTOCOLS THAT ARE NON-FUNDED OR UNDER-FUNDED. 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 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 GROUP, PARKINSON'S DISEASE, LOOK GOOD FEEL GOOD GROUP (THROUGH THE AMERICAN CANCER SOCIETY), CANCER INFORMATION AND SUPPORT GROUP, OSTOMY CLUB, BREAST CANCER SUPPORT GROUP, DIABETES SUPPORT GROUP (SPONSORED BY ST. LUKE'S, DULUTH DIABETES CENTER AND THE DULUTH FAMILY PRACTICE CENTER), INSULIN PUMP SUPPORT GROUP (SPONSORED BY ST. LUKE'S DULUTH DIABETES CENTER, AND THE DULUTH FAMILY PRACTICE CENTER), AND CELIAC SUPPORT GROUP (SPONSORED BY ST. LUKE'S AND ST. MARY'S/DULUTH CLINIC). WE PARTICIPATE IN MEDICAID, MEDICARE, CHAMPUS, TRICARE, AND OTHER GOVERNMENT-SPONSORED HEALTH CARE PROGRAMS.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses247,276,552

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)		(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(18) MATTHEW HEYWOOD........................................................................ PRESIDENT & CEO ASPIRUS	2.00 .......................50.00	X	0	0	0
(19) JEFFREY JONES........................................................................ SVP-CFO (THRU 04/23)	2.00 .......................50.00	X	0	0	0
(20) JERRY M YANG........................................................................ SVP - CHIEF FINANCIAL OFFICER	2.00 .......................50.00	X	0	0	0
(21) ERIC LOHN........................................................................ CO-PRESIDENT/CEO & CFO	35.00 .......................5.00	X	0	0	0
(22) NICHOLAS VAN DEELEN MD........................................................................ CO-PRESIDENT/CEO & CMO	35.00 .......................5.00	X	0	0	0

1b	Sub-Total..............
c	Total from continuation sheets to Part VII, Section A..
d	Total (add lines 1b and 1c).........

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..		1a
b	Membership dues..		1b
c	Fundraising events..		1c
d	Related organizations		1d
e	Government grants (contributions)		1e	487,842

f	All other contributions, gifts, grants, and similar amounts not included above		1f	155,731

g	Noncash contributions included in lines 1a - 1f:$		1g

h Total. Add lines 1a-1f.......		643,573

		Business Code
2a	PATIENT SERVICE REVENUE	621110	182,799,830	182,799,830
b	PHARMACY REVENUE	456110	83,691,279	82,795,574	895,705
c	CREDENTIALING SERVICE REVENUE	621110	48,369		41,092	7,277
d	BIOMEDICAL SERVICE REVENUE	621110	29,697	29,697
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		266,569,175

3 Investment income (including dividends, interest, and othersimilar amounts) ......			2,372,066			2,372,066
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
			(i) Real	(ii) Personal
6a	Gross rents	6a	186,796
b	Less: rental expenses	6b	241,783
c	Rental income or (loss)	6c	-54,987
d	Net rental income or (loss).......			-54,987			-54,987
			(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	7a
b	Less: cost or other basis and sales expenses	7b	1,414,713	2,699
c	Gain or (loss)	7c	-1,414,713	-2,699
d	Net gain or (loss).........			-1,417,412			-1,417,412
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a	59,060
b	Less: cost of goods sold ..		10b	31,394
c	Net income or (loss) from sales of inventory..			27,666			27,666

Business Code
11a	MEALS/VENDING INCOME		722514	650,591			650,591
b	PARKING LOT REVENUE		812930	266,973			266,973
c
d	All other revenue ....			1,332,392			1,332,392
e	Total. Add lines 11a–11d ......			2,249,956
12	Total revenue. See instructions.....			270,390,037	265,625,101	936,797	3,184,566

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	231,475	231,475
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	673,616	673,616
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	132,332,957	116,155,487	16,177,470
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	5,430,148	4,734,390	695,758
9	Other employee benefits .......	15,089,053	13,155,856	1,933,197
10	Payroll taxes ...........	9,887,835	7,757,208	2,130,627
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	398,659		398,659
c	Accounting ...........	63,361		63,361
d	Lobbying ...........	39,573		39,573
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	84,044		84,044
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	28,523,929	14,076,900	14,447,029
12	Advertising and promotion ....	400,222	400,222
13	Office expenses .......	2,207,580	548,307	1,659,273
14	Information technology ......	4,026,930	3,191,770	835,160
15	Royalties ..
16	Occupancy ...........	13,259,327	10,723,967	2,535,360
17	Travel ............	17,518	17,518
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	799,498	715,633	83,865
20	Interest ...........	2,459,287	389,537	2,069,750
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	7,875,805	4,897,764	2,978,041
23	Insurance ...	1,194,141	1,194,141
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	MEDICAL SUPPLIES	30,710,253	30,710,253
b	DRUG SUPPLIES	24,875,557	24,875,557
c	BAD DEBT	4,185,980	4,185,980
d	MN CARE TAX	2,291,071	2,291,071
e	All other expenses	10,364,015	6,349,900	4,014,115
25	Total functional expenses. Add lines 1 through 24e	297,421,834	247,276,552	50,145,282	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			3,356,088	1	9,460,054
2	Savings and temporary cash investments .........			0	2	343,638
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			110,944,572	4	86,619,140
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............			13,967,329	8	12,793,418
9	Prepaid expenses and deferred charges ......			4,035,740	9	6,463,913
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	502,889,330
b	Less: accumulated depreciation	10b	248,646,137	163,260,801	10c	254,243,193
11	Investments—publicly traded securities .			51,169,777	11	43,772,866
12	Investments—other securities. See Part IV, line 11 .....			58,427,489	12	30,135,120
13	Investments—program-related. See Part IV, line 11 ..			17,099,516	13	17,595,249
14	Intangible assets ...............			2,827,768	14	4,000,000
15	Other assets. See Part IV, line 11 ...........			68,900,579	15	70,644,914
16	Total assets. Add lines 1 through 15 (must equal line 33)...			493,989,659	16	536,071,505

17	Accounts payable and accrued expenses .....	75,896,528	17	58,799,622
18	Grants payable ...		18
19	Deferred revenue .........	0	19	1,219,159
20	Tax-exempt bond liabilities .........	182,019,306	20	180,294,466
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	20,307,132	23	0
24	Unsecured notes and loans payable to unrelated third parties ..	144,950	24	0
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	84,436,125	25	94,898,931
26	Total liabilities. Add lines 17 through 25..	362,804,041	26	335,212,178

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	131,185,618	27	200,859,327
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	131,185,618	32	200,859,327
33	Total liabilities and net assets/fund balances ........	493,989,659	33	536,071,505