Essentia Health

Nonprofit profile at a glance

EIN
411811073
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Duluth, Minnesota, United States
Phone
218-786-8376
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$132,835,323
Expenses
$101,345,219
Assets
$247,884,835
Liabilities
$7,245,880

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

Leadership & pay

31 people listed

Executive titles in this filing

  • KEVIN BOREN (VICE PRESIDENT, FINANCE)
  • TODD DEFREECE (SENIOR VICE PRESIDENT, OPERATIONS)

Highest reported compensation

  • TRACI MORRIS (TREASURER/REL ORG CHIEF FINCL OFF): $1,199,416 total reported compensation
  • BRADLEY BEARD (CHIEF OPERATING OFFICER): $1,179,194 total reported compensation
  • MICHAEL WATTERS (SECRETARY/REL ORG CHIEF LEGAL OFF): $924,527 total reported compensation

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

Overview

Mission

Throughout essentia health, we are called to make a healthy difference in people's lives. As a member of the essentia health family, st. Mary's hospital of superior's mission as a catholic, benedictine sponsored facility is to promote christ's ministry of holistic healing for all human life with special concern for the poor and powerless.

What it reported doing in 2024

St. Mary's hospital of superior, dba essentia health st. Mary's hospital-superior, is created and organized exclusively for charitable, religious, educational, and scientific purposes. More specifically, essentia health st. Mary's hospital-superior is created and organized to own, maintain, operate and conduct, directly or indirectly, and to assist and coordinate activities of facilities for health care, education, care for the aged and social services in accordance with the charitable works tradition of the roman catholic church.essentia health st. Mary's hospital-superior has a critical access hospital with 25 licensed beds and four clinics serving douglas county. The hospital is a level iv trauma center and is accredited by the joint commission. It offers emergency care 24 hours a day and a transitional care unit. Essentia health st. Mary's hospital-superior offers inpatient and outpatient services including imaging/radiology, lab, surgery, rehabilitation, heart and vascular, neurosciences, and cancer services.essentia health st. Mary's hospital-superior employs approximately 320 full time equivalents. The hospital provided over 4,000 hospital patient days and nearly 62,000 outpatient visits during the fiscal year ended june 30, 2025. The clinics had approximately 133,000 encounters during the same time period.during the fiscal year ended june 30, 2025, essentia health st. Mary's hospital-superior provided the following community benefits: $937,000 in charity care, $795,000 costs in excess of medicaid payments, $79,000 in community services, and $225,000 in health profession education.essentia health is the parent organization of an integrated health system that includes this organization and all entities that are owned or controlled, directly or indirectly, by essentia health (collectively, the "system or "essentia health").

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 78
  • Accountability: 90
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.3%; rating input score 63
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 73.8%; rating input score 74; 15th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 83.3%; rating input score 83; 31st percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: 23.7%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 2.45; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 2.5%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 9.3% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 8.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 81st percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 3 operating locations identified
  • Where the money goes: 63.3% of revenue deployed · 83.1% of spending went to programs
  • Governance: 10 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $84.3M in reported program spending
  • Leadership: top reported pay $1.2M · 31 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 36 of 37 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes grants, executive pay, and related organizations
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 27 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 — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.