St. Luke's
Legal name: St Luke's Hospital of Bethlehem Pa
Nonprofit profile at a glance
- EIN
- 231352213
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Allentown, PA, USA
- Phone
- 4845264000
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospital, General
Reported finances
- Revenue
- $1,788,643,219
- Expenses
- $1,715,503,213
- Assets
- $3,869,482,456
- Liabilities
- $2,693,810,358
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
24 people listed
Executive titles in this filing
- Richard A Anderson (Trustee - President/CEO-SLUHN)
- Wendy N Lazo (PRESIDENT - Bethlehem Campus)
- William E Moyer IV (President - West Region)
Highest reported compensation
- John L Nespoli (Pres-Carbon/Lehighton Campus): $783,318 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Mission is to care for the sick and injured regardless of their ability to pay, improve our communities’ overall health, and educate our health care professionals.
What it reported doing in 2024
Expenses incurred in providing emergency and medically necessary healthcare services to all individuals in a non-discriminatory manner regardless of race, color, creed, sex, national origin or ability to pay. Please refer to schedule o for the organization's community benefit statement (statement of program services) which includes detailed information regarding the various services provided by this organization.
Operating model
- Revenue model
- Earned-program. 95% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% 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. The filing reports few safeguards for money sent abroad and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 75
- Accountability: 83
- Sustainability: 58
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87.2%; rating input score 87
- Program expense ratio: 94.5%; rating input score 94
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 86.7%; rating input score 87; 1st percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: 99.4%; rating input score 99; 40th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 71.4%; rating input score 71; 22nd percentile among comparable filings
- Governance controls: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 4.1%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 2.26; rating input score 67; 67th percentile among comparable filings
- Liabilities to assets ratio: 0.7; rating input score 22; 22nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 94; 94th percentile among comparable filings
Growth
- Program expense growth: 10.6% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 7.3% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 9.2% per year; rating input score 100; 66th percentile among comparable filings
Details
- What they do: 7 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 87.2% of revenue deployed · 94.5% of spending went to programs
- Governance: 10 of 14 board members independent · 8 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.6B in reported program spending
- Leadership: top reported pay $783K · 24 people listed · 5 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $251M reported
- Consistency: 35 of 37 current checks pass · 2 findings to review
- Schedules: 13 filed schedules · includes major donors, foreign activity, grants, and executive pay
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 87 filed money-flow records
- Related organizations: 120 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.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- Review — Sustainability: Operating margin scored 53/100.
- High — Sustainability: Liabilities to assets ratio scored 22/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.