The Evangelical Lutheran Good Samaritan

“The following officers, board members, and key employees are employees of sanford or its related organizations. Many of these employees also serve on other related sanford boards, or have business relationships with each other that span the organization as a whole: maria bell, mark lundeen, mark paulson, deb koski, michelle bruhn, and bill gassen.”

“Sanford is the sole member of sanford health. Sanford health is the sole member of the organization.”

“The sanford board of trustees appoints the board members for the board of directors of the evangelical lutheran good samaritan foundation (foundation).”

“The sanford board of trustees delegates to the board of directors authority and responsibility to manage the operations of the foundation, subject to certain reserved powers of the board of trustees. Such reserved powers include: a.amendment of the foundation's governing documents including, but not limited to, the articles of incorporation and bylaws; b.approval of any merger, consolidation, dissolution, or liquidation c.the sale of the corporation's assets or operations outside the ordinary course of business; d.the foundation becoming a party to or otherwise participating in a joint venture or partnership with another entity or individual; e.any change in this foundation's mission, vision or strategic plan; f.operation; g.approval of the names or changes to the names of the foundation's entities and facilities; h.unless contemplated by a previously approved budget or plan, the sale lease, transfer, pledge, encumbrance, exchange or other disposition of assets of the foundation; i.incurrence of an unbudgeted debt or unbudgeted capital lease obligation by this corporation; and, j.adoption of an annual operating budget, modification of an approved annual operating budget, adoption of an annual capital budget or modification of an approved annual capital budget.”

“The form 990 is prepared internally by the tax department and reviewed by executive management. An external accounting firm reviews the return. Before the return is filed, a complete copy is provide to the current board of trustees.”

“The annual conflict of interest disclosure process is managed by the chief compliance officer (cco). The cco is responsible for assuring that all completed forms are returned in a timely and complete manner. Conflict of interest questionnaires are sent to the system trustees, members of the governing boards of subsidiary entities, officers, and key employees for all entities subject to the irs form 990 filings. The disclosures are summarized for review by the executive committee of the board of trustees, pursuant to policy. This review allows the following: 1) the board to acquire an awareness of financial relationships of board members and key management employees and can invoke the recusal process on a case by case basis if potential conflicts are implicated in board decisions and deliberations, and 2) gives the board the opportunity to seek additional information and clarification about disclosures to determine potential conflicts of interest and how to manage them.”

“Sanford as the parent organization does have a process for determining compensation of the persons listed on part vii section a, including a review and approval by independent persons, review of comparability data and contemporaneous substantiation of the deliberation and decision for such compensation. The executive compensation committee of the sanford board of trustees directly engages in a nationally recognized independent compensation consulting firm annually to review the total compensation arrangements of the officers and executives of the organization, including the ceo, and to report the findings to them for deliberation and action. The deliberations and actions are recorded in the minutes of the sanford board of trustees. The most recent study was completed in 2022.”

“Although the organization does not maintain a website where the public can access these documents, it would respond individually to any requests or inquiries from the public for these documents.”

“All other expenses: program service expenses 0. Management and general expenses 1,003. Fundraising expenses 0. Total expenses 1,003. Donor stewardship: program service expenses 0. Management and general expenses 397. Fundraising expenses 60. Total expenses 457. Expenses reimbursed by sanford health (see explanation below): program service expenses 0. Management and general expenses -996,991. Fundraising expenses -364,605. Total expenses -1,361,596.”

“All general and administrative expenses and fundraising expenses (the "expenses") are paid for by sanford health to ensure that 100% of donor funds are used to support the evangelical lutheran good samaritan society's (gss) work of healthcare, medical, and educational services. As a result, the net cost of these expenses funded by the foundation is $0.”

“Reimbursement from sanford health for cash flow incurred by the foundation 696,358. Uncollectible pledges -9,352.”