Good Samaritan Health Services Foundation

Nonprofit profile at a glance

EIN
363513553
IRS 990 coverage
2009–2025
Forms available
Form 990 2025
Location
Rugby, ND, USA
Phone
7017765455
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$365,906
Expenses
$762,436
Assets
$2,825,218
Liabilities
$822,619

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • Kevin Leier (Vice President)
  • Erik Christenson (GSHA CEO)
  • Joshua Mattson (President)

Highest reported compensation

  • Erik Christenson (GSHA CEO): $221,384 total reported compensation
  • Melissa Shepard (GHSA CFO): $164,759 total reported compensation
  • Julie Baustad (HAMC Employee Rep): $28,915 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide financial resources and act in the best interests of the Good Samaritan Hospital Association with regard to both short-term and long-range needs, including but not limited to the purchase of new equipment and services and plant replacement. These resources shall be obtained by our active role in meeting and building relationships with potential donors, managing relationships with exisiting donors, and introducing new ways of fundraising as well as improving upon current methods. We will, furthermore, participate in the prudent management of all investments of the Foundation for the benefit of the Good Samaritan Hospital Association.

What it reported doing in 2025

The Good Samaritan Health Services Foundation's stated mission is to support the mission of the Good Samaritan Hospital Association, to "Advance the physical and spiritual wellbeing of the communities we serve." GSHS Foundation board members and staff support this mission primarily through fundraising and by acting as goodwill ambassadors for GSHA. The Foundation solicits, documents, and manages donations from individuals, businesses, nonprofit organizations, and other foundations, ensuring that donor-designated contributions are invested as directed. The GSHS Foundation director seeks grants in support of GSHA's strategic plan and helps to manage the grants once they are received. Additionally, the Foundation hosts two fundraisers each year, a social event and a golf tournament. In fiscal year 26, the Greatest Needs Gala was held in April and the Charity Golf Classic was held in July. The proceeds from the Gala were used to support the HAMC Hospice Program and the Golf proceeds were used to continue supporting the mission of GSHA.

Operating model

Revenue model
Donor-supported. 84% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
  • 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 71
  • Accountability: 83
  • Sustainability: 27
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 96.4%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 25th 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: -108.4%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 3.71; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.29; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 9.5%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 13.7% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: -4.7% per year; rating input score 0; 10th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 96.4% of spending went to programs
  • Governance: 6 of 7 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $735K in reported program spending
  • Leadership: top reported pay $221K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 9 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 17 filing years from 2009 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.
  • High — Sustainability: Operating margin scored 1/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.