Good Samaritan College of Nursing and Health Science

Nonprofit profile at a glance

EIN
311778403
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Cincinnati, OH, USA
Phone
5135696575
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$11,052,052
Expenses
$10,784,994
Assets
$5,954,459
Liabilities
$55,298,709

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

Leadership & pay

19 people listed

Executive titles in this filing

  • MARK CLEMENT (CEO-TRIHEALTH)
  • JUDY KRONENBERGER (PRESIDENT)

Highest reported compensation

  • MARK CLEMENT (CEO-TRIHEALTH): $2,633,757 total reported compensation
  • JUDY KRONENBERGER (PRESIDENT): $329,005 total reported compensation
  • TERRI PULLEN (DEAN-INST EFFECTIVENESS): $186,796 total reported compensation

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

Overview

Mission

See schedule o

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 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: 78
  • Transparency & Controls: 71
  • Accountability: 72
  • Sustainability: 35
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.9%; rating input score 87
  • Program expense ratio: 89.1%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd 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: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 75%; rating input score 75; 14th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.4%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.55; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 9.29; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 2.3%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 54th percentile among comparable filings
  • Asset growth: 18.1% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 86.9% of revenue deployed · 89.1% of spending went to programs
  • Governance: 9 of 12 board members independent · 6 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $9.6M in reported program spending
  • Leadership: top reported pay $2.6M · 19 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $592K reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 8 filed schedules · includes major donors, executive pay, and related organizations
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 347 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: 3 of 9 not reported.
  • Moderate — Sustainability: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.