Samaritan Health & Living Center Inc

Nonprofit profile at a glance

EIN
351288674
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Elkhart, IN, USA
Phone
5742623597
Rating
87
Verdict
STRONG
Rating confidence
Standard
Sector
Counseling, Support Groups

Official website

Reported finances

Revenue
$1,161,812
Expenses
$957,848
Assets
$3,111,092
Liabilities
$0

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

Leadership & pay

14 people listed

Executive titles in this filing

  • AIMEE BONTRAGER (PAST PRESIDENT)
  • MARCKUS SZYMANOWSKI (VICE PRESIDENT)
  • BILL HAUGHEE (PRESIDENT)
  • RANDAL RHODE (CEO)

Highest reported compensation

  • RANDAL RHODE (CEO): $54,600 total reported compensation

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

Overview

Mission

The center is an expression of the love of god through a ministry of helping people under stress. It offers the following services: counseling, educational programs, and consultation for pastors and other professionals.

What it reported doing in 2024

The center provides counseling services with fee assistance for those who could not otherwise afford services. Fee assistance is provided on a sliding fee based on household size and income. For 2024 the standard charge was $110 - $150 per clinical hour. With fee assistance the minimum fee paid per standard policy is $20 per clinical hour, although there are exceptions where a lesser amount may be charged due to special circumstances. For the year 2024, a total of $207,442 in fee assistance was applied directly to client accounts. Approximately 40% of clients receive some level of fee assistance.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 100
  • Accountability: 79
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 78.2%; rating input score 78
  • Program expense ratio: 93.5%; rating input score 94
  • Fundraising efficiency: $27.84 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 17.6%; rating input score 73; 73rd percentile among comparable filings
  • Total-asset coverage ratio: 3.25; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 5.7%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 11.7% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 17.2% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 78.2% of revenue deployed · 93.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $896K in reported program spending
  • Leadership: top reported pay $55K · 14 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Review — Sustainability: Officer compensation ratio scored 51/100.