Samaritan Health Services

Nonprofit profile at a glance

EIN
930867677
IRS 990 coverage
2010–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Lincoln City, OR, USA
Phone
541-768-5765
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Official website

Reported finances

Revenue
$1,146,198
Expenses
$425,398
Assets
$3,637,799
Liabilities
$9,935

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

Leadership & pay

18 people listed

Executive titles in this filing

  • WENDY WILSON (BOARD PRESIDENT)
  • ANN BUTLER (BOARD VICE-PRESIDENT)
  • DUANE SILBERNAGEL (BOARD PAST PRESIDENT)
  • LESLIE JAMES (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DANIEL SMITH (SVP / CFO): $688,921 total reported compensation
  • LESLIE JAMES (EXECUTIVE DIRECTOR): $119,999 total reported compensation

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

Overview

Mission

Building a Healthier, Stronger Future

What it reported doing in 2024

Grants and assistance provided to individuals to benefit the community in the following ways:1)provided emergency financial assistance to hospital employees in need. 2)provided patient financial support for hospice patients as well as other patient support programs.3)provided funding for needy family members of patients staying at the pastega guest house while their family members receive treatment at the hospital.4)provided funding for tuition to the early learning center, a community child daycare center supported by the hospital.see schedule i, part iii for grants larger than $5,000.

Operating model

Revenue model
Donor-supported. 83% 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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 55
  • Transparency & Controls: 68
  • Accountability: 91
  • Sustainability: 82
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.5%; rating input score 41
  • Program expense ratio: 96.1%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 25th 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: 98.2%; rating input score 98; 46th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: 62.9%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 8.55; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: 8.4% per year; rating input score 100; 57th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: -2.3% per year; rating input score 0; 11th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 40.5% of revenue deployed · 96.1% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $409K in reported program spending
  • Leadership: top reported pay $689K · 18 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 30 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 41/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 14/100.