St. Luke's Health System
Legal name: St Luke's Magic Valley Regional Medical Center Ltd
Nonprofit profile at a glance
- EIN
- 562570686
- IRS 990 coverage
- 2009–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Boise, ID, US
- Phone
- 1-866-583-6356
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospitals and Related Primary Medical Care Facilities
Reported finances
- Revenue
- $611,296,772
- Expenses
- $610,558,122
- Assets
- $308,851,007
- Liabilities
- $66,341,429
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
27 people listed
Executive titles in this filing
- Chris Roth (President & System CEO)
- Sandee Moore Gehrke (Hospital Chief Executive Officer)
- David C Pate MD JD (Former CEO & President)
Highest reported compensation
- Chris Roth (President & System CEO): $2,104,597 total reported compensation
- Sandee Moore Gehrke (Hospital Chief Executive Officer): $991,598 total reported compensation
- Christine Neuhoff (SVP/Chief Legal Officer/Secretary): $965,427 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To improve the health of people in the communities we serve.
What it reported doing in 2024
Medical & Surgical: St. Luke's Magic Valley Medical Center began as Twin Falls County Hospital in 1918 and in 2011, opened the doors of its 186-bed, 700,000-square-foot facility; medical office buildings and an outpatient surgery center are located on the same site as the hospital. The hospital has 218 licensed beds and is designated as a Level III Trauma Center. Serving eight southern Idaho counties and parts of northern Nevada, St. Luke's Magic Valley provides inpatient and outpatient surgery, 24-hour emergency services, cancer treatment, imaging, inpatient and outpatient psychiatric and addiction services, women's and children's health care, inpatient and outpatient rehabilitation, home care, hospice and more. In 2025, the hospital provided qualified inpatient care for 13,265 admissions and care associated with 652,433 outpatient visits. St. Luke's Jerome Medical Center is a 25-bed, 60,000-square-foot hospital, located approximately 14miles from the primary campus of St.Luke's Magic Valley and designated by the Centers for Medicare and Medicaid Services as a critical access hospital. The former St. Benedicts opened in 1952 and integrated with St. Luke's Health System in 2011. St. Luke's Jerome has a strong focus on emergency, rural and family medicine, geriatric care, disease prevention and wellness. Services include a provider-based health clinic, imaging, lab and ambulatory services.
Operating model
- Revenue model
- Other-operating. 99% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 71
- Accountability: 87
- Sustainability: 39
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.6%; rating input score 93
- Program expense ratio: 92.7%; rating input score 93
- 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: 99.8%; rating input score 100; 45th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Scored; rating input score 0
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: 0.1%; rating input score 31; 31st percentile among comparable filings
- Total-asset coverage ratio: 0.51; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 67; 67th percentile among comparable filings
- Officer compensation ratio: 0.1%; rating input score 93; 93rd percentile among comparable filings
Growth
- Program expense growth: 5.3% per year; rating input score 100; 43rd percentile among comparable filings
- Revenue growth: 6% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 0.4% per year; rating input score 100; 8th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site
- Where the money goes: 92.6% of revenue deployed · 92.7% of spending went to programs
- Governance: 15 of 16 board members independent · 7 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $566.1M in reported program spending
- Leadership: top reported pay $2.1M · 27 people listed · 0 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $43.6M reported
- Consistency: 25 of 25 current checks pass
- Schedules: 8 filed schedules · includes major donors, grants, executive pay, and related organizations
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 19 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: Pay-setting controls scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Operating margin scored 31/100.
- High — Transparency & Controls: Related-party transparency scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.