Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1a · Federated campaigns

  $82,847

• 1c · Fundraising events

  $1,708,744

• 1d · Related organizations

  $55,130

• 1e · Government grants (contributions)

  $518,913

• 1f · All other contributions, gifts and grants

  $8,788,291

• 1g · Noncash contributions included above

  $555,707

• 2a · Program service revenue: HEALTH SYSTEM SUPPORT SERVICES

  total $2,770,550 · related or exempt $2,770,550

• 2f · All other program service revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $446,407 · excluded $446,407

• 5 · Royalties

  total $8,605 · excluded $8,605

• 6a · Gross rents

  real property $909,478

• 6b · Less rental expenses

  real property $558,141

• 6c · Rental income or loss

  real property $351,337 · personal property $0

• 6d · Net rental income or loss

  total $351,337 · excluded $351,337

• 7a · Gross sales of assets other than inventory

  securities $6,154,638 · other assets $3,915,094

• 7b · Less cost or other basis and sales expenses

  securities $5,445,091 · other assets $3,300,196

• 7c · Gain or loss

  securities $709,547 · other assets $614,898

• 7d · Net gain or loss

  total $1,324,446 · unrelated business $418,400 · excluded $906,046

• 8a · Fundraising events: gross income

  $231,352

• 8a · Fundraising events: contributions included on line 1c

  $1,708,744

• 8b · Fundraising events: direct expenses

  $555,913

• 8c · Net income from fundraising events

  total -$324,561 · excluded -$324,561

• 11a · Other revenue: MISCELLANEOUS INCOME

  total $9,398 · excluded $9,398

• 11d · All other revenue

  total $0 · related or exempt $0 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $9,398

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $13,847,559 · program services $13,847,559

• 2 · Grants to domestic individuals

  total $52,948 · program services $52,948

• 5 · Compensation of officers, directors and key employees

  total $559,736 · management and general $559,736

• 7 · Other salaries and wages

  total $2,345,400 · management and general $942,731 · fundraising $1,402,669

• 8 · Pension plan contributions

  total $174,120 · management and general $90,051 · fundraising $84,069

• 9 · Other employee benefits

  total $305,869 · management and general $156,410 · fundraising $149,459

• 10 · Payroll taxes

  total $175,867 · management and general $90,954 · fundraising $84,913

• 11a · Fees: management

  total $34,069 · program services $34,069

• 11b · Fees: legal

  total $18,878 · program services $18,878

• 11c · Fees: accounting

  total $55,500 · management and general $55,500

• 11f · Fees: investment management

  total $302,998 · program services $255,918 · management and general $47,080

• 11g · Fees: other

  total $141,768 · program services $72,732 · management and general $15,866 · fundraising $53,170

• 12 · Advertising and promotion

  total $147,396 · program services $133 · management and general $65,005 · fundraising $82,258

• 13 · Office expenses

  total $71,517 · program services $9,780 · management and general $40,846 · fundraising $20,891

• 14 · Information technology

  total $134,599 · management and general $14,316 · fundraising $120,283

• 16 · Occupancy

  total $627,944 · management and general $627,944

• 17 · Travel

  total $54,384 · management and general $7,423 · fundraising $46,961

• 22 · Depreciation, depletion and amortization

  total $329,889 · program services $326,895 · management and general $2,994

• 23 · Insurance

  total $33,675 · program services $18,139 · management and general $15,536

• 24e · All other expenses

  total $176,470 · program services $130,942 · management and general $1,830 · fundraising $43,698

Balance sheet

Part X, book values.

• 2 · Savings and temporary cash investments

  beginning of year $10,395,458 · end of year $10,774,205

• 3 · Pledges and grants receivable

  beginning of year $7,565,015 · end of year $4,913,393

• 4 · Accounts receivable

  beginning of year $272,922 · end of year $149,465

• 5 · Loans and receivables from officers and key people

  beginning of year $0 · end of year $0

• 6 · Loans and receivables from disqualified persons

  beginning of year $0 · end of year $0

• 7 · Other notes and loans receivable

  end of year $0

• 8 · Inventories for sale or use

  end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $43,218 · end of year $74,014

• 10a · Land, buildings and equipment: cost or other basis

  $14,825,355

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,716,045

• 10c · Land, buildings and equipment, net

  beginning of year $14,693,692 · end of year $13,109,310

• 11 · Investments: publicly traded securities

  beginning of year $16,883,552 · end of year $15,877,018

• 12 · Investments: other securities

  beginning of year $186,061,077 · end of year $207,498,978

• 13 · Investments: program-related

  beginning of year $0

• 14 · Intangible assets

  end of year $0

• 15 · Other assets

  beginning of year $4,922,650 · end of year $5,047,356

• 17 · Accounts payable and accrued expenses

  beginning of year $887,760 · end of year $784,589

• 18 · Grants payable

  beginning of year $3,830,173 · end of year $2,476,937

• 22 · Loans and payables to officers and key people

  beginning of year $0 · end of year $0

• 25 · Other liabilities

  beginning of year $3,755,273 · end of year $2,829,127

• 27 · Net assets without donor restrictions

  beginning of year $20,586,774 · end of year $23,541,553

• 28 · Net assets with donor restrictions

  beginning of year $211,777,604 · end of year $227,811,533

The filer's explanations (Part III)

Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation

ANNUALLY, THE SAINT LUKE'S HEALTH SYSTEM BOARD OF DIRECTORS' COMPENSATION COMMITTEE REVIEWS, DISCUSSES, SETS AND APPROVES COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT EXECUTIVE AND CHIEF ADMINISTRATIVE OFFICER. INDEPENDENT, EXTERNAL DIRECTORS SERVE ON THE COMPENSATION COMMITTEE. AN INDEPENDENT COMPENSATION CONSULTING FIRM ANNUALLY PROVIDES A WRITTEN REPORT AND REASONABLENESS OPINION. THE CONSULTANT REVIEWS THE SYSTEM'S EXECUTIVE COMPENSATION PHILOSOPHY AND ANALYZES MARKET COMPETITIVENESS (IN TOTAL AND BY EACH COMPENSATION AND BENEFIT ELEMENT) FOR THE EXECUTIVES USING APPROPRIATE COMPARABILITY DATA. COMPENSATION COMMITTEE ACTIONS ARE CONTEMPORANEOUSLY DOCUMENTED. THE PROCESS SATISFIES THE REBUTTABLE PRESUMPTION PROCEDURE. DIRECTORS ARE NOT COMPENSATED FOR SERVING AS A DIRECTOR OR BOARD OFFICER.

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

457(F) PARTICIPANT AND PAYOUT AMOUNT INCLUDED IN COLUMN B(iii) FOR THE PLAN: CHARLES ROBB: $5,662,424 MELINDA ESTES: $751,901 PRIOR TO THE AFFILIATION WITH BJC HEALTH SYSTEM IN 2024, CERTAIN SLHS SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS WERE TERMINATED EFFECTIVE 12/31/2023. PAYOUTS TO THE PARTICIPANTS WERE MADE IN 2023.

Schedule J, Part I, Line 7 Non-fixed payments

THE ORGANIZATION HAS ADOPTED A MANAGEMENT INCENTIVE COMPENSATION PLAN FOR CERTAIN MEMBERS OF SENIOR AND MIDDLE MANAGEMENT TO PROMOTE EFFECTIVE MANAGEMENT OF OPERATIONS, QUALITY OF CARE AND SERVICE, AND OPTIMAL USE OF RESOURCES. THE INCENTIVES ARE CALCULATED AS A PERCENTAGE OF BASE SALARY CONTINGENT ON ACHIEVING QUALITY, PATIENT SATISFACTION, EMPLOYEE ENGAGEMENT, FINANCIAL AND OTHER OPERATIONAL PERFORMANCE TARGETS ESTABLISHED BY THE BOARD'S COMPENSATION COMMITTEE ON AN ANNUAL BASIS. INCENTIVE AWARDS ARE PAID AT THE DISCRETION OF THE BOARD OF DIRECTORS AND DO NOT ACCRUE TO THE BENEFIT OF THE INDIVIDUALS UNTIL AFTER FINANCIAL RESULTS HAVE BEEN DETERMINED FOR THE CALENDAR YEAR. THIS INCENTIVE COMPENSATION IS EVALUATED AS PART OF THE REVIEW OF MARKET COMPETITIVE DATA AND REASONABLENESS OF OVERALL COMPENSATION AND BENEFITS.

Schedule J, Part II RELATED ORG COMPENSATION

CHUCK ROBB, MELINDA ESTES, KARIN OLDS, TRACY STEVENS, BRAD STEINLE, RUBY MEIEROTTO, and Patricia Martin RECEIVED COMPENSATION FROM RELATED ORGANIZATIONS FOR SERVICES RENDERED TO THE RELATED ORGANIZATIONS. Brian Walton, Former CFO of the filing organization, received compensation from a related organization for services rendered to the related organization. LISA HAVENHILL AND JOHN HELZBERG RECEIVED COMPENSATION FROM RELATED ORGANIZATIONS FOR SERVICES RENDERED TO THE FILING AND RELATED ORGANIZATIONS.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• WESTPORT TODAY OF KANSAS CITY

  Rental · MO · income $809,459 · assets $16,285,844

  Directly controlled by SAINT LUKE'S FOUNDATION

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

• MEDICAL PLAZA PARTNERS LP

  N/A · OWN & OPERATE MEDICAL OFFICE BUILDING · MO

  Directly controlled by NA

• ST LUKES SURGICENTER-LEES SUMMIT LLC

  N/A · HEALTH CARE · MO

  Directly controlled by NA

• SAINT LUKES SOUTH SURGERY CENTER LLC

  N/A · HEALTH CARE · KS

  Directly controlled by NA

• SAINT LUKES-GI DIAGNOSTICS

  N/A · HEALTH CARE · MO

  Directly controlled by NA

• KANSAS CITY ORTHOPAEDIC INSTITUTE LLC

  N/A · HEALTH CARE · KS

  Directly controlled by NA

• SAINT LUKES RADIATION THERAPY-LIBERTY LLC

  N/A · HEALTH CARE · MO

  Directly controlled by NA

• Saint Luke's South Pain Management Center LLC

  N/A · HEALTH CARE · KS

  Directly controlled by NA

• Saint Lukes North Surgery Center LLC

  N/A · Health Care · MO

  Directly controlled by NA

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• SAINT LUKES HEALTH SYSTEM RISK RETENTION GROUP

  C Corporation · INSURANCE · SC

  Directly controlled by NA

• ST LUKES HEALTH VENTURES INC

  C Corporation · ACCOUNTING · MO

  Directly controlled by NA

• MEDICAL PLAZA MANAGEMENT INC

  C Corporation · MEDICAL OFFICE BUILDING MANAGEMENT · MO

  Directly controlled by NA

• SAINT LUKES HEALTH SYSTEM INSURANCE LTD

  C Corporation · CAPTIVE · CJ

  Directly controlled by NA