Samaritan Institute Inc

Nonprofit profile at a glance

EIN
310951606
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Denver, CO, USA
Phone
3036910144
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$640,465
Expenses
$960,815
Assets
$1,074,804
Liabilities
$51

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

Leadership & pay

23 people listed

Executive titles in this filing

  • DANIEL STEPHENS (PRESIDENT/CE)

Highest reported compensation

  • DANIEL STEPHENS (PRESIDENT/CE): $189,310 total reported compensation
  • STEVE DUSON (VICE PRESIDE): $145,168 total reported compensation
  • FONDA LATHAM (VICE PRESIDE): $144,346 total reported compensation

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

Overview

Mission

Inspire, educate, connect, and equip professionals who integrate mind, body, spirit, and community in their approach to caring for the wellbeing of others.

What it reported doing in 2025

Education and conference - professional staff members from the institute visit affiliated centers on a regular basis to provide education, lead workshops and retreats, and support center development in other ways. A multitude of resources are available to all affiliated centers. A national conference is held on an annual basis to bring leaders from all affiliated centers together for educational sessions, workshops, forums and networking events.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 24
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 95.8%; rating input score 96
  • Program expense ratio: 63.6%; rating input score 64
  • Fundraising efficiency: $1.69 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • 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; 64th percentile among comparable filings
  • Governance controls: 8 of 8 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: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -50%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 1.12; rating input score 46; 46th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 63.6%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 17th percentile among comparable filings
  • Revenue growth: -0.6% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 95.8% of revenue deployed · 63.6% of spending went to programs
  • Governance: 17 of 17 board members independent · 8 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $611K in reported program spending
  • Leadership: top reported pay $189K · 23 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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 — Financial Efficiency: Fundraising efficiency scored 5/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.