| FORM 990, PART VI, SECTION A, LINE 2 |
THE FOLLOWING OFFICERS, BOARD MEMBERS, AND KEY EMPLOYEES ARE EMPLOYEES OF THE EVANGELICAL LUTHERAN GOOD SAMARITAN OR ITS RELATED ORGANIZATIONS. MANY OF THESE EMPLOYEES ALSO SERVE ON OTHER RELATED ENTITIES BOARDS OR HAVE BUSINESS RELATIONSHIPS WITH EACH OTHER THAT SPAN THE ORGANIZATION AS A WHOLE: RANDY BURY, BRIAN DAVIDSON, KAREN MOUSEL, FRED PITZL, MARK PAULSON MD, MARIA BELL MD, MARK LUNDEEN MD, KELBY KRABBENHOFT, BILL GASSEN III, JOANN KUNKEL, BILL MARLETTE, BOBBIE TIBBETTS, SUZIE O'MEARA AND MICAH ABERSON. |
| FORM 990, PART VI, SECTION A, LINE 4 |
IN 2020, THE ORGANIZATION FILED RESTATED ARTICLES OF INCORPORATION AND BYLAWS REPLACING THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY (SOCIETY) WITH SANFORD HEALTH AS THE SOLE MEMBER. THE SOCIETY WILL REMAIN THE ENTITY THAT THE FOUNDATION'S OPERATION SUPPORTS. THE AMENDMENTS TO THE ARTICLES AND BYLAWS CONVERT THE FOUNDATION TO THE DELEGATED BOARD STRUCTURE THAT SANFORD UTILIZES FOR EXISTING FOUNDATIONS. THE FOUNDATION BOARD OF DIRECTORS WILL CONTINUE TO BE RESPONSIBLE FOR OVERSIGHT OF AND ADVISING ON THE MANAGEMENT OF THE FOUNDATION, SUBJECT TO CERTAIN RESERVED POWERS OF THE SANFORD BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 6 |
SANFORD HEALTH IS THE SOLE MEMBER OF THE CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A |
THE SANFORD BOARD OF TRUSTEES APPOINTS THE BOARD MEMBERS FOR THE BOARD OF DIRECTORS OF THE EVANGELICAL LUTHERAN GOOD SAMARITAN FOUNDATION (FOUNDATION). |
| FORM 990, PART VI, SECTION A, LINE 7B |
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. |
| FORM 990, PART VI, SECTION B, LINE 11B |
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. |
| FORM 990, PART VI, SECTION B, LINE 12C |
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. |
| FORM 990, PART VI, SECTION B, LINE 15 |
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 2020. |
| FORM 990, PART VI, SECTION C, LINE 19 |
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. |
| FORM 990, PART IX, LINE 24E |
MISCELLANEOUS EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 395. FUNDRAISING EXPENSES 1,485. TOTAL EXPENSES 1,880. EXPENSES REIMBURSED BY SANFORD HEALTH (SEE EXPLANATION BELOW): PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES -1,518,615. FUNDRAISING EXPENSES -587,004. TOTAL EXPENSES -2,105,619. |
| FORM 990, PART XI, LINE 9: |
TRANSFER FROM RELATED TAX EXEMPT ORG FOR PAYROLL AND OPERATING EXPENSES -231,674. UNCOLLECTIBLE PLEDGES -9,393. |
| FORM 990, PART IX, LINE 24E, EXPENSES REIMBURSED BY SANFORD HEALTH |
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 SANFORD'S WORK OF HEALTH, HEALING, AND COMFORT. AS A RESULT, THE NET COST OF THESE EXPENSES FUNDED BY THE FOUNDATION IS $0. PRIOR TO 2020, SANFORD HEALTH'S FUNDING OF EXPENSES WERE PRESENTED AS A NET ASSET TRANSFER ON HISTORICAL 990 FORMS. HOWEVER, THE PRESENTATION IN 2020 MORE APPROPRIATELY REFLECTS THAT 0% OF DONOR FUNDS ARE USED TO FUND THESE EXPENSES. |
Attach to Form 990 or 990-EZ.