The Samaritan Center Inc

Nonprofit profile at a glance

EIN
621600668
IRS 990 coverage
2016–2025
Official website data refreshed
Jul 2026
Forms available
Form 990 2025
Location
Ooltewah, TN, USA
Phone
4232387777
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$3,700,297
Expenses
$3,439,171
Assets
$9,350,777
Liabilities
$122,531

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

Leadership & pay

19 people listed

Executive titles in this filing

  • Erin Westberg (Executive Director)

Highest reported compensation

  • Erin Westberg (Executive Director): $86,577 total reported compensation
  • Keith Heming (Director of Operations): $82,253 total reported compensation
  • Douglas Frood (Controller): $74,680 total reported compensation

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

Overview

Mission

To meet the basic physical, spiritual, and social need of people in our area using the ministry of Jesus as a model.

What it reported doing in 2025

The Samaritan Center provides emergency assistance for low income families and individuals in Eastern Hamilton County, Tennessee. The Samaritan Center provides help with utilities, rent, food, cleaning supplies and personal care products that cannot be purchased with food stamps, school supplies, and layettes filled with necessities for newborns.

Operating model

Revenue model
Other-operating. 76% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 84% 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. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 62
  • Accountability: 86
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.2%; rating input score 82
  • Program expense ratio: 87.2%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 86.7%; rating input score 87; 2nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 1.4%; rating input score 1; 16th 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: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 7.1%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 2.72; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 10.3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 34th percentile among comparable filings

Details

  • What they do: Mission, programs, and operating context captured from the official website.
  • Where the money goes: 82.2% of revenue deployed · 87.2% of spending went to programs
  • Governance: 15 of 15 board members independent · 6 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $3M in reported program spending
  • Leadership: top reported pay $87K · 19 people listed
  • Consistency: 44 of 46 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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.

  • High — Transparency & Controls: Grant itemization coverage scored 1/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Moderate — Transparency & Controls: Schedule M noncash within contributions did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.