St Lukes Health System
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
To improve the health of people in the communities we serve.
- Income
- $868.7 million
- Spending
- $875.4 million
- Spent on programs
- 74%
- Reserves
- -2.9 months of spending
- Largest source of income
- fees for its services, 97%
- Employees
- 20,938
- Volunteers
- 927
- Highest pay
- $2.1 million, president & system ceo
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 38 out of 100. Higher than 12% of charities in its peer group (health care, over $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 103% of what it owns.
Living within its means
8 of 15Spending exceeded income by 1% of income.
Income trend
15 of 15Income rose 14% on the year before.
Spending floor
15 of 1574% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 52% of charities in its peer group (health care, over $100m).
Independent board
25 of 2515 of 16 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $645.3 million spent. As an Idaho-based, not-for-profit health system, St. Luke's is committed "To improve the health of people in the communities we serve" as its mission. With local residents as our board members providing guidance, and in partnership with similarly focused entities, we dedicate resources, skills and knowledge to the best possible compassionate care at every St. Luke's facility. St. Luke's is the region's leader in heart, cancer, women's and children's services; St. Luke's hospitals are nationally recognized for excellence in patient care as attested to by awards, accreditations and designations reflecting the exceptional care that is synonymous with the St. Luke's name. We often have been ranked among the 15 top health systems in the U.S. and have achieved six consecutive Magnet designations, the gold standard for nursing excellence. St. Luke's Health System supports and oversees the operations of all the hospital organizations within the St. Luke's Health System, including: St. Luke's Regional Medical Center Ltd. St. Luke's Wood River Medical Center Ltd. St. Luke's Magic Valley Regional Medical Center Ltd. St. Luke's McCall Ltd. St. Luke's Nampa Medical Center Ltd. St. Luke's Health Foundation Ltd.; St. Luke's Clinic Coordinated Care Ltd. (accountable care organization); Select Medical Network of Idaho Inc. (clinical integration network); and St. Luke's Health Plan (health insurance provider) receive St. Luke's Health System administrative and operational support.
Source: Form 990 for the year ending September 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending September 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since February 2007.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.