Form 990 for tax year 2024

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $6,398,940

• 2a · Program service revenue: NET PATIENT SERVICES

  total $1,444,222,977 · related or exempt $1,444,222,977 · unrelated business $0 · excluded $0

• 2b · Program service revenue: MEDICARE/MEDICAID

  total $2,247,662 · related or exempt $2,247,662 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $3,505,234 · excluded $3,505,234

• 6a · Gross rents

  real property $1,934,921 · personal property $316,326

• 6b · Less rental expenses

  real property $0 · personal property $205,776

• 6c · Rental income or loss

  real property $1,934,921 · personal property $110,550

• 6d · Net rental income or loss

  total $2,045,471 · unrelated business $110,550 · excluded $1,934,921

• 7a · Gross sales of assets other than inventory

  securities $404,800

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

  securities $0

• 7c · Gain or loss

  securities $404,800

• 7d · Net gain or loss

  total $404,800 · excluded $404,800

• 10a · Gross sales of inventory

  $138,057

• 10b · Cost of goods sold

  $75,676

• 10c · Net income from sales of inventory

  total $62,381 · excluded $62,381

• 11a · Other revenue: LABORATORY SERVICES

  total $6,981,141 · related or exempt $0 · unrelated business $6,981,141 · excluded $0

• 11b · Other revenue: CAFETERIA

  total $5,330,853 · related or exempt $0 · unrelated business $0 · excluded $5,330,853

• 11c · Other revenue: SERVICES SOLD

  total $3,130,716 · related or exempt $0 · unrelated business $0 · excluded $3,130,716

• 11d · All other revenue

  total $3,004,693 · excluded $3,004,693

• 11e · Other revenue, total

  $18,447,403

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $684,432 · program services $684,432

• 5 · Compensation of officers, directors and key employees

  total $1,013,819 · program services $354,836 · management and general $658,983

• 7 · Other salaries and wages

  total $373,868,966 · program services $355,734,720 · management and general $18,134,246

• 8 · Pension plan contributions

  total $16,297,337 · program services $15,503,975 · management and general $793,362

• 9 · Other employee benefits

  total $38,838,560 · program services $36,924,217 · management and general $1,914,343

• 10 · Payroll taxes

  total $25,706,117 · program services $24,420,811 · management and general $1,285,306

• 11b · Fees: legal

  total $2,818,342 · management and general $2,818,342

• 11c · Fees: accounting

  total $47,749,265 · program services $45,361,802 · management and general $2,387,463

• 11d · Fees: lobbying

  total $74,242 · management and general $74,242

• 11g · Fees: other

  total $387,186,167 · program services $366,489,478 · management and general $20,696,689

• 12 · Advertising and promotion

  total $109,294 · program services $109,294

• 13 · Office expenses

  total $15,335,208 · program services $9,661,181 · management and general $5,674,027

• 14 · Information technology

  total $47,351,760 · program services $18,940,704 · management and general $28,411,056

• 16 · Occupancy

  total $19,525,286 · program services $3,709,804 · management and general $15,815,482

• 17 · Travel

  total $832,080 · program services $790,476 · management and general $41,604

• 19 · Conferences, conventions and meetings

  total $320,965 · program services $304,917 · management and general $16,048

• 20 · Interest

  total $2,138,281 · program services $2,138,281

• 21 · Payments to affiliates

  total $34,748,163 · management and general $34,748,163

• 22 · Depreciation, depletion and amortization

  total $59,651,314 · program services $56,668,748 · management and general $2,982,566

• 23 · Insurance

  total $2,890,601 · program services $2,746,071 · management and general $144,530

• 24a · Other expenses: MEDICAL SUPPLIES

  total $343,149,443 · program services $343,149,443 · management and general $0 · fundraising $0

• 24b · Other expenses: STATE PROVIDER TAX

  total $34,369,004 · program services $34,369,004 · management and general $0 · fundraising $0

• 24c · Other expenses: REPAIRS AND MAINTENANCE

  total $16,446,087 · program services $13,116,042 · management and general $3,330,045 · fundraising $0

• 24d · Other expenses: UNRELATED BUSINESS TAXE

  total $274,000 · program services $0 · management and general $274,000 · fundraising $0

• 24e · All other expenses

  total $8,063,209 · program services $7,247,863 · management and general $815,346

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $3,700 · end of year $3,656

• 2 · Savings and temporary cash investments

  beginning of year $8,886,994 · end of year $33,752,581

• 3 · Pledges and grants receivable

  beginning of year $34,445,462 · end of year $38,929,608

• 4 · Accounts receivable

  beginning of year $270,228,344 · end of year $313,274,496

• 5 · Loans and receivables from officers and key people

  end of year $0

• 6 · Loans and receivables from disqualified persons

  end of year $0

• 7 · Other notes and loans receivable

  beginning of year $330 · end of year $0

• 8 · Inventories for sale or use

  beginning of year $36,932,381 · end of year $41,210,757

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,957,519 · end of year $1,280,151

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

  $1,401,550,847

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

  $429,734,585

• 10c · Land, buildings and equipment, net

  beginning of year $881,754,386 · end of year $971,816,262

• 11 · Investments: publicly traded securities

  end of year $0

• 12 · Investments: other securities

  beginning of year $10,506,028 · end of year $11,384,390

• 13 · Investments: program-related

  end of year $0

• 14 · Intangible assets

  beginning of year $36,927,097 · end of year $33,137,788

• 15 · Other assets

  beginning of year $156,881,061 · end of year $158,363,627

• 17 · Accounts payable and accrued expenses

  beginning of year $120,759,343 · end of year $89,991,369

• 18 · Grants payable

  end of year $0

• 19 · Deferred revenue

  beginning of year $87,467 · end of year $0

• 20 · Tax-exempt bond liabilities

  end of year $0

• 21 · Escrow or custodial account liability

  end of year $0

• 22 · Loans and payables to officers and key people

  end of year $0

• 23 · Secured mortgages and notes payable

  end of year $0

• 24 · Unsecured notes and loans payable

  end of year $0

• 25 · Other liabilities

  beginning of year $600,393,134 · end of year $801,953,360

• 27 · Net assets without donor restrictions

  beginning of year $682,577,911 · end of year $672,018,994

• 28 · Net assets with donor restrictions

  beginning of year $34,705,447 · end of year $39,189,593

The filer's explanations (Part III)

PART I, LINE 3

DURING THE CALENDAR YEAR 2024, COMPENSATION FOR THE TOP MANAGEMENT OFFICIAL WAS ESTABLISHED BY COMMONSPIRIT HEALTH (CSH), AN AFFILIATE OF ST. LUKE'S HEALTH SYSTEM CORPORATION (THE SYSTEM), AND PAID BY CSH AND THE SYSTEM. CSH USED ONE OR MORE OF THE METHODS DESCRIBED IN SCHEDULE J, PART I, LINE 3 TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION: (1) INDEPENDENT COMPENSATION CONSULTANT; (2) COMPENSATION SURVEY OR STUDY. SEE SCHEDULE O DISCLOSURE FOR FORM 990, PART VI, SECTION B, LINE 15 FOR ADDITIONAL INFORMATION.

SCHEDULE J, PART I, LINE 4A

COMPENSATION FOR BAYLOR ST. LUKE'S MEDICAL CENTER IS DETERMINED BY COMMONSPIRIT HEALTH (CSH), AN AFFILIATE OF ST. LUKE'S HEALTH SYSTEM CORPORATION. THE FOLLOWING DISCLOSURE EXPLAINS CSH'S PROCESSES IN DETERMINING COMPENSATION FOR BAYLOR ST. LUKE'S MEDICAL CENTER EMPLOYEES: CERTAIN REPORTABLE INDIVIDUALS ARE COVERED BY AN EXECUTIVE SEVERANCE POLICY THAT PROVIDES MARKET-STANDARD COMPENSATION, RANGING FROM PAYMENTS OF 9 MONTHS TO 2 YEARS OF BASE COMPENSATION, DEPENDING ON THE EXECUTIVE'S POSITION, IN THE EVENT OF A POSITION ELIMINATION OR OTHER INVOLUNTARY TERMINATION, IN ACCORDANCE WITH THE GUIDELINES OF THE POLICY. CERTAIN REPORTABLE INDIVIDUALS ARE COVERED BY A NON-EXECUTIVE SEVERANCE POLICY THAT PROVIDES MARKET-STANDARD COMPENSATION, RANGING FROM PAYMENTS OF 2 WEEKS TO 52 WEEKS OF BASE COMPENSATION, DEPENDING ON THE EMPLOYEE'S POSITION AND TENURE, IN THE EVENT OF A POSITION ELIMINATION OR OTHER INVOLUNTARY TERMINATION, IN ACCORDANCE WITH THE GUIDELINES OF THE POLICY. THE FOLLOWING REPORTABLE INDIVIDUALS RECEIVED EXECUTIVE SEVERANCE PAYMENTS DURING THE 2024 CALENDAR YEAR, AND THESE SEVERANCE PAYMENTS WERE INCLUDED IN THE INDIVIDUALS' W-2 INCOME AND REPORTABLE COMPENSATION ON PART VII AND SCHEDULE J, PART II, COLUMN (B)(III): TANIA MATAR, $407,928.

SCHEDULE J, PART II

CHI ST. LUKE'S HEALTH BAYLOR ST. LUKE'S MEDICAL CENTER ("MEDICAL CENTER") FOLLOWS COMMONSPIRIT'S EXECUTIVE COMPENSATION PHILOSOPHY. COMMONSPIRIT'S EXECUTIVE COMPENSATION PHILOSOPHY IS DESIGNED TO ASSIST COMMONSPIRIT IN ATTRACTING AND RETAINING THE CALIBER OF EXECUTIVES REQUIRED TO ENABLE COMMONSPIRIT TO FULFILL ITS MISSION OF PROVIDING HIGH QUALITY HEALTHCARE FOR ALL PERSONS REGARDLESS OF THEIR ABILITY TO PAY FOR SERVICES, IMPROVING THE QUALITY OF LIFE IN THE COMMUNITIES COMMONSPIRIT SERVES, PROMOTING PATIENT AND EMPLOYEE SATISFACTION, AND ENSURING FINANCIAL STABILITY. A SUBSTANTIAL PORTION OF EXECUTIVE COMPENSATION IS PERFORMANCE BASED AND IS LINKED TO ORGANIZATIONAL GOALS APPROVED IN ADVANCE BY THE PEOPLE AND COMPENSATION COMMITTEE. THESE GOALS INCLUDE ATTAINMENT OF ANNUAL AND LONG-TERM FINANCIAL PERFORMANCE, CERTAIN HEALTHCARE QUALITY STANDARDS AND COMMONSPIRIT'S COMMITMENT TO SERVING THE POOR AND DISENFRANCHISED IN THE COMMUNITIES IT SERVES. TOTAL COMPENSATION, WHICH INCLUDES BASE SALARY, ANNUAL, AND LONG-TERM INCENTIVE COMPENSATION, IS ESTABLISHED TO APPROXIMATE THE PREVAILING MARKET CONDITIONS FOR EXECUTIVES OF COMPANIES OF SIMILAR SIZE, REVENUES AND COMPLEXITY. PAYMENTS PURSUANT TO A LONG-TERM FINANCIAL PERFORMANCE GOAL WERE PAID IN CALENDAR YEAR 2024.

SCHEDULE J, PART I, LINE 4B

CERTAIN LISTED PERSONS PARTICIPATE IN THE COMMONSPIRIT HEALTH SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP), A NONQUALIFIED RETIREMENT PLAN DESIGNED TO PROVIDE DEFERRED COMPENSATION TO KEY EXECUTIVES WHO HAVE CONTRIBUTED MATERIALLY TO THE SUCCESS OF OUR MINISTRY. THE SERP IS INTENDED TO PROVIDE HIGHLY COMPENSATED INDIVIDUALS WITH ADDITIONAL RETIREMENT INCOME TO HELP OFFSET REGULATORY LIMITS IN PLACE ON QUALIFIED RETIREMENT PLANS AND SOCIAL SECURITY. EACH ANNUAL CONTRIBUTION IS SUBJECT TO A FOUR-YEAR VESTING OR RETENTION PERIOD. UPON COMPLETION OF THE APPLICABLE FOUR-YEAR RETENTION PERIOD FOR EACH ANNUAL CONTRIBUTION, VESTING WILL OCCUR, AND ANY ACCUMULATED BENEFIT UNDER THE PLAN WILL BE RECEIVED. ON THE FIRST DAY OF THE CALENDAR MONTH AFTER THE FOURTH ANNIVERSARY OF THE SERP BENEFIT, THE ANNUAL CONTRIBUTION AND ITS ASSOCIATED INVESTMENT GAINS OR LOSSES BECOME 100% VESTED. IN ADDITION, THE PARTICIPANT'S SERP BENEFIT BECOMES 100% VESTED UPON ANY OF THE FOLLOWING EVENTS: 1) REACHING THE AGE OF 65 (THE PLAN'S NORMAL RETIREMENT AGE), OR 2) DEATH, OR BECOME DISABLED UNDER THE LONG-TERM DISABILITY PLAN OR SOCIAL SECURITY. SHOULD EMPLOYMENT END FOR ANY REASON OTHER THAN TERMINATION WITH SEVERANCE, RETIREMENT AT AGE 65 OR OLDER, DISABILITY, OR DEATH, UNVESTED SERP FUNDS ARE FORFEITED. IF EMPLOYMENT IS TERMINATED WITH SEVERANCE, THE TERMS AND CONDITIONS OUTLINED WITHIN THE SERP, AND NOT THOSE OF ANY SEVERANCE AGREEMENT, WILL CONTROL AND GOVERN PAYMENT ENTITLEMENT UNDER THE SERP. CERTAIN ELIGIBLE LISTED PERSONS RECEIVED AN ADDITIONAL PAYMENT DURING 2024 DUE TO A DELAY IN THE START DATE OF THE SERP. CERTAIN LISTED PERSONS ARE ELIGIBLE TO PARTICIPATE IN THE CATHOLIC HEALTH INITIATIVES SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN, A SUPPLEMENTAL NON-QUALIFIED DEFERRED COMPENSATION PLAN FOR REGION CEOS/PRESIDENTS AND OTHER DESIGNATED COMMONSPIRIT EXECUTIVES AT THE LEVEL OF SENIOR VICE PRESIDENT AND ABOVE. DURING 2024, THE FOLLOWING DISTRIBUTIONS WERE MADE BY COMMONSPIRIT FROM THE DEFERRED COMPENSATION PLAN: T. DOUGLAS LAWSON, $172,166. DUE TO THE "SUPER" VESTING RULES UNDER COMMONSPIRIT'S DEFERRED COMPENSATION PLAN, PARTICIPANTS WHO HAVE MET CERTAIN REQUIREMENTS SUCH AS INVOLUNTARY TERMINATION WITHOUT CAUSE, AGE, AND YEARS OF SERVICE, OR MORE THAN 5 YEARS OF PLAN PARTICIPATION ARE ELIGIBLE TO RECEIVE THEIR 2024 CONTRIBUTIONS IN CASH. THESE CASH PAYOUTS ARE INCLUDED IN THE PARTICIPANT'S REPORTABLE COMPENSATION IN COLUMN (III) OTHER REPORTABLE COMPENSATION ON SCHEDULE J PART II. DURING 2024, THE FOLLOWING PAYMENTS WERE MADE PURSUANT TO THE SUPER VESTING RULES: T. DOUGLAS LAWSON, $238,262.

SCHEDULE J, PART II - COMPENSATION FROM AN UNRELATED ORGANIZATION

LIST OF OFFICERS WHO RECEIVED COMPENSATION FROM COMMONSPIRIT HEALTH AN UNRELATED ORGANIZATION: T. DOUGLAS LAWSON, PHD - $3,876,407 MATTHEW BROWN -$2,001,720 LIST OF OFFICERS, KEY EMPLOYEES AND HIGHEST COMPENSATED EMPLOYEES WHO RECEIVED COMPENSATION FROM ST. LUKE'S HEALTH SYSTEM CORPORATION, AN UNRELATED ORGANIZATION: BRADLEY LEMBCKE - $1,645,701 LINDA KULHANEK - $801,359 PETER WONG -$356,919

Related corporations and trusts

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

• CHI ST LUKE'S HEALTH BAYLOR COLLEGE OF MEDICINE MEDICAL CENTER CONDOMINIUM

  C · CONDO ASSOC · TX · 100% owned · controlled entity

  Directly controlled by CHI-SLHBCM

• ST LUKE'S EPISCOPAL HOSPITAL PHYSICIAN HOSPITAL ORGANIZATION INC

  C · PHO · TX · 100% owned · controlled entity

  Directly controlled by CHI-SLHBCM

• THE TEXAS HEART INSTITUTE AT ST LUKE'S EPISCOPAL HOSPITAL DENTON A COOLEY B

  C · CONDO ASSOC · TX · 100% owned · controlled entity

  Directly controlled by CHI-SLHBCM