Samaritan Behavioral Health Inc

Nonprofit profile at a glance

EIN
020633634
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Dayton, OH, USA
Phone
9374999942
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health - General and Rehabilitative N.E.C.

Official website

Reported finances

Revenue
$12,788,065
Expenses
$16,549,297
Assets
$3,335,615
Liabilities
$6,959,823

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

Leadership & pay

15 people listed

Executive titles in this filing

  • ELISABETH ESPOSITO (VICE-CHAIR / PRESIDENT & CEO)

Highest reported compensation

  • JOANN R RINGER (BOARD CHAIR): $650,709 total reported compensation
  • ELISABETH ESPOSITO (VICE-CHAIR / PRESIDENT & CEO): $455,711 total reported compensation
  • JENNA M DOWNEY ESQ (FORMER OFFICER): $439,268 total reported compensation

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

Overview

Mission

We care. We teach. We innovate. We serve.

What it reported doing in 2024

Samaritan behavioral health's school services offer the following to adolescents and children living in montgomery county and miami county: diagnostic evaluations to determine the nature and extent of mental health problems/concerns; recommendations regarding services that address problems/symptoms; an individualized service plan with therapeutic goals developed with the patient/family; individual and family counseling; referral to psychiatric services if it appears that medication may be beneficial at the outpatient visit, or if at vandalia, referral to the psychiatric provider specific for vandalia butler schools; ongoing psychiatric medication management, case management (community psychiatric supportive treatment) services to further support therapeutic interventions and link patient/family to community resources. Services are contracted through miami valley career technology center, miami valley career technology center alternative, vandalia butler, trotwood madison, west carrollton in montgomery county. In miami county, services are provided at piqua, milton union, and troy city schools.

Operating model

Revenue model
Earned-program. 77% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 65
  • Accountability: 61
  • Sustainability: 5
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.2%; rating input score 84
  • 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: Limited

Accountability

  • Independent voting board: 33.3%; rating input score 33; 7th 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: -29.4%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 2.09; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 10%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 3.5% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.2% of spending went to programs
  • Governance: 2 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $13.9M in reported program spending
  • Leadership: top reported pay $651K · 15 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Accountability: Independent voting board scored 33/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.