Essentia Health

Legal name: The Duluth Clinic Ltd

Nonprofit profile at a glance

EIN
410883623
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-T 2024
Location
Duluth, Minnesota, US
Phone
218-786-8376
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Ambulatory Health Center, Community Clinic

Official website

Reported finances

Revenue
$339,692,056
Expenses
$300,865,716
Assets
$136,157,923
Liabilities
$568,860,916

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

Leadership & pay

35 people listed

Executive titles in this filing

  • WILLIAM HEEGAARD MD (FORMER PRESIDENT)
  • KRISTA SKORUPA MD (PRESIDENT)
  • DANIEL NIKCEVICH MD (FORMER PRESIDENT)
  • KEVIN BOREN (VICE PRESIDENT, FINANCE)
  • TAMMY KRITZER (SENIOR VICE PRESIDENT, OPERATIONS)
  • ERIC NELSON (SENIOR VICE PRESIDENT, OPERATIONS)

Highest reported compensation

  • ANTHONY BURROWS MD (PHYSICIAN): $1,636,572 total reported compensation
  • JUSTIN HILL MD (PHYSICIAN & SECTION CHAIR): $1,600,895 total reported compensation
  • MICHAEL WOLZ MD (PHYSICIAN & SECTION CHAIR): $1,541,920 total reported compensation

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

Overview

Mission

Our mission is to make a healthy difference in people's lives.

What it reported doing in 2024

The duluth clinic, ltd. Is created and organized exclusively for charitable, religious, educational, and scientific purposes to advance the promotion of health within its community by providing medical services, including charitable care to persons unable to pay. The duluth clinic, ltd. Employs approximately 350 full time equivalents that support essentia health east's eight hospitals and various clinics across northeastern Minnesota and northwestern Wisconsin. Our physicians cover a wide range of medical specialties and subspecialties.the duluth clinic, ltd. Offers a broad range of outpatient services for its patients, including surgery, lab, family practice, internal medicine, pediatrics services, imaging/radiology, heart and vascular, orthopedics, weight management, and rehabilitation.the clinics had nearly 71,000 encounters during the fiscal year ended june 30, 2025.during the fiscal year ended june 30, 2025, the duluth clinic, ltd. Provided the following community benefits: $463,000 in charity care, $12.9 million costs in excess of medicaid payments, and $22,000 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. 99% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 84
  • Accountability: 90
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.7%; rating input score 80
  • Program expense ratio: 89.2%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 8th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Pass
    • 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: Limited
  • 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: 11.4%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 4.18; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 3.5%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: -4.8% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • What they do: 3 operating locations identified
  • Where the money goes: 79.7% of revenue deployed · 89.2% of spending went to programs
  • Governance: 10 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $268.5M in reported program spending
  • Leadership: top reported pay $1.6M · 35 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes executive pay and related organizations
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 29 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 — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.