St. Luke's Health

Nonprofit profile at a glance

EIN
760536232
IRS 990 coverage
2010–2024
Official website data refreshed
Aug 2026
Forms available
Form 990 2024, Form 990-T 2021
Location
Chicago, IL, US
Phone
8323555120
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Support Services
Affiliation
Christianity

Official website

Reported finances

Revenue
$116,047,438
Expenses
$224,957,009
Assets
$3,300,926,735
Liabilities
$2,593,480,410

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

30 people listed

Executive titles in this filing

  • T DOUGLAS LAWSON PHD (PRESIDENT, SOUTH REGION (THRU 02/25))
  • MATTHEW BROWN (INTERIM HOUSTON MARKET PRESIDENT)
  • BRADLEY LEMBCKE MD (DIVISION SVP CMO/ PRESIDENT BSLMC)
  • JAMES PARISI (PRESIDENT-MULTI FACILITY)
  • MONTE BOSTWICK (PRESIDENT OF EAST TEXAS AND BRAZOS VALLEY MARKETS)
  • STEVEN FOSTER (PRESIDENT-MULTI FACILITY)

Highest reported compensation

  • T DOUGLAS LAWSON PHD (PRESIDENT, SOUTH REGION (THRU 02/25)): $3,876,407 total reported compensation
  • MATTHEW BROWN (INTERIM HOUSTON MARKET PRESIDENT): $2,001,720 total reported compensation
  • BRADLEY LEMBCKE MD (DIVISION SVP CMO/ PRESIDENT BSLMC): $1,645,701 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We, CommonSpirit Health, are a nonprofit, Catholic health system dedicated to advancing health for all people, especially those who are poor, vulnerable, and underserved.

What it reported doing in 2024

See schedule h and schedule o

Operating model

Revenue model
Earned-program. 91% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 72
  • Transparency & Controls: 76
  • Accountability: 87
  • Sustainability: 33
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.1%; rating input score 99
  • Program expense ratio: 51.1%; rating input score 51
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 77th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 93.8%; rating input score 94; 44th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -93.8%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 14.67; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0.79; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 47th percentile among comparable filings
  • Revenue growth: -0% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 9.7% per year; rating input score 100; 69th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 15 operating locations identified
  • Where the money goes: 99.1% of revenue deployed · 51.1% of spending went to programs
  • Governance: 15 of 16 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $115M in reported program spending
  • Leadership: top reported pay $3.9M · 30 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $132.8M reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 13 filed money-flow records
  • Related organizations: 331 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Program expense ratio scored 51/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.