Good Samaritan College of Nursing and Health Science
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
SEE SCHEDULE O
- Income
- $11.1 million
- Spending
- $10.8 million
- Spent on programs
- 89%
- Reserves
- -59.6 months of spending
- Largest source of income
- fees for its services, 95%
- Employees
- 0
- Volunteers
- 9
- Highest pay
- $2.6 million, ceo-trihealth
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 45 out of 100.
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 929% of what it owns.
Living within its means
15 of 15Income exceeded spending by 2% of income.
Income trend
15 of 15Income rose 40% on the year before.
Spending floor
15 of 1589% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 85 out of 100.
Independent board
25 of 259 of 12 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $9.6 million spent. THE GOOD SAMARITAN COLLEGE OF NURSING AND HEALTH SCIENCE ("COLLEGE") IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE ("IRS") AS EXEMPT FROM FEDERAL INCOME TAX UNDER INTERNAL REVENUE CODE SECTION ("IRC SEC.") 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SEC. 501(C)(3). IT WAS ORIGINALLY ESTABLISHED IN 1896 AS PART OF THE GOOD SAMARITAN HOSPITAL OF CINCINNATI, OHIO ("GOOD SAMARITAN HOSPITAL"). THE GOOD SAMARITAN HOSPITAL SCHOOL OF NURSING OFFERED A 3-YEAR DIPLOMA FOR MORE THAN 100 YEARS AND HAS ADAPTED TO SERVE THE EVOLVING NEEDS OF BOTH ASPIRING HEALTH CARE PROFESSIONALS AND THE GREATER CINCINNATI COMMUNITY. THE COLLEGE SERVES THE TRI-STATE REGION OF SOUTHWESTERN OHIO, NORTHERN KENTUCKY, AND SOUTHEASTERN INDIANA. IN 2001, THE COLLEGE WAS FORMED AS A SEPARATE PRIVATE INDEPENDENT COLLEGE AND RECEIVED APPROVAL FROM THE OHIO DEPARTMENT OF HIGHER EDUCATION (FORMERLY KNOWN AS THE OHIO BOARD OF REGENTS) AND THE OHIO BOARD OF NURSING TO GRANT THE ASSOCIATE OF APPLIED SCIENCE IN NURSING DEGREE. SINCE THEN, THE COLLEGE HAS GROWN AND AS OF THE CURRENT ACADEMIC YEAR, IT OFFERS THE FOLLOWING SIX PROGRAMS OF STUDY LEADING TO DEGREES AND TWO PROGRAMS OF STUDY LEADING TO CERTIFICATES. * BACHELOR OF SCIENCE IN NURSING * BACHELOR OF SCIENCE IN HEALTHCARE ADMINISTRATION * ASSOCIATE OF SCIENCE IN HEALTH SCIENCE * ASSOCIATE OF SCIENCE IN RADIOLOGIC TECHNOLOGY * ASSOCIATE OF APPLIED SCIENCE IN NURSING * ASSOCIATE OF APPLIED SCIENCE IN SURGICAL TECHNOLOGY * MEDICAL ASSISTANT CERTIFICATE * MEDICAL REIMBURSEMENT CERTIFICATE GOOD SAMARITAN COLLEGE OF NURSING AND HEALTH SCIENCE IS ACCREDITED BY THE HIGHER LEARNING COMMISSION (HLC) AND IS A MEMBER OF THE NORTH CENTRAL ASSOCIATION. PROGRAMS OF STUDY ARE ACCREDITED BY THE ACCREDITATION COMMISSION FOR EDUCATION IN NURSING (NURSING), COMMISSION ON THE ACCREDITATION OF ALLIED HEALTH EDUCATION PROGRAMS (SURGICAL TECHNOLOGY), AND JOINT REVIEW COMMITTEE ON EDUCATION IN RADIOLOGIC TECHNOLOGY (RADIOLOGIC TECHNOLOGY). THE COLLEGE PROVIDES NURSING AND HEALTH CARE EDUCATION IN A UNIQUE CATHOLIC AND HOSPITAL-BASED COLLEGE ENVIRONMENT WHICH PROVIDES THE COMMUNITY WITH WELL-ROUNDED, RESPONSIBLE, AND PROFESSIONAL GRADUATES WHO CAN FUNCTION IN A VARIETY OF SETTINGS. THE COLLEGE MAINTAINS A REGULAR FACULTY AND CURRICULUM AND HAS A REGULARLY ENROLLED BODY OF STUDENTS IN ATTENDANCE AT ITS LOCATION INSIDE GOOD SAMARITAN HOSPITAL AND TRIHEALTH AFFILIATED CLINICAL SITES. FINALLY, GOOD SAMARITAN COLLEGE HAS A GOVERNING BODY IN WHICH THE MAJORITY OF MEMBERS ARE INDEPENDENT PERSONS REPRESENTATIVE OF THE COMMUNITY. AS PREVIOUSLY STATED, THE COLLEGE AWARDS SIX DEGREES TO QUALIFIED GRADUATES WHO GO ON TO SERVE GOOD SAMARITAN HOSPITAL, TRIHEALTH, INC. ("TRIHEALTH"), A RELATED TAX-EXEMPT ORGANIZATION, AND GREATER CINCINNATI AND THE SURROUNDING COMMUNITIES. IN ADDITION TO CLASSROOM LEARNING, THE COLLEGE'S EDUCATIONAL PROGRAMS CONNECT STUDENTS WITH THE EXTERNAL COMMUNITY. CLINICAL EXPERIENCES, IN A VARIETY OF SETTINGS, PLACE STUDENTS DIRECTLY IN COMMUNITY-BASED SETTINGS. THESE EXPERIENCES INCLUDE GOOD SAMARITAN HOSPITAL, BETHESDA NORTH HOSPITAL, AN AFFILIATED TAX-EXEMPT HOSPITAL, AND CINCINNATI CHILDREN'S HOSPITAL MEDICAL CENTER, AN UNAFFILIATED TAX-EXEMPT HOSPITAL AND RESEARCH CENTER. OTHER CLINICAL SITES INCLUDE HOSPICE OF CINCINNATI, CINCINNATI HEALTH DEPARTMENT, MERCY'S SKILLED NURSING FACILITIES AT MERCY FRANCISCAN WEST PARK, AND TWIN LAKES NURSING AND REHABILITATION CENTER. THE COLLEGE RECOGNIZES THE RICH LEARNING OPPORTUNITIES WITHIN THE COMMUNITY AND ITS EDUCATIONAL EXPERIENCES OCCUR NOT ONLY IN THE HOSPITAL OR CLINICAL SETTING BUT ALSO WITHIN A VARIETY OF COMMUNITY AGENCIES INCLUDING THE CINCINNATI HEALTH DEPARTMENT AND CINCINNATI PUBLIC SCHOOLS. STUDENTS IN CLINICAL PROGRAMS AT GOOD SAMARITAN COLLEGE OF NURSING AND HEALTH SCIENCE HAVE PRIORITY CLINICAL PLACEMENT WITHIN THE TRIHEALTH SYSTEM AND HAVE THE ADVANTAGE OF WORKING WITH THE LATEST EQUIPMENT, TECHNOLOGY AND HEALTH CARE PROFESSIONALS AT STATE-OF-THE-ART TEACHING HOSPITALS THAT ARE RECOGNIZED THROUGHOUT THE COUNTRY. THE FACULTY AND STAFF ARE COMMITTED TO HELPING THE STUDENTS SUCCEED BY PROVIDING INDIVIDUALIZED, SYSTEMATIC LEARNING OPPORTUNITIES, GUIDANCE, AND DEVELOPMENT. FINALLY, FINANCIAL AID IS A MAJOR SERVICE PROVIDED BY THE COLLEGE FOR THE STUDENTS WITH 93% OF THE STUDENTS WITH NEED RECEIVING SOME SORT OF FINANCIAL AID. IN SUMMARY, THE COLLEGE IS PART OF A PROUD TRADITION OF ACADEMIC EXCELLENCE, COMMUNITY SERVICE, AND PROVIDING COMPASSIONATE CARE TO PATIENTS IN THE CINCINNATI REGION. SINCE ITS START IN 1896, OVER 6,000 OF ITS GRADUATES HAVE SERVED AROUND THE GLOBE.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Worth knowing.
Not individually listed by the IRS as eligible, which is usual for local chapters covered by a parent organization's exemption. The master file records contributions to it as deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 1946.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.