Good Samaritan Hospital Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To deliver compassionate care by advancing the physical and spiritual well-being of the communities we serve through smart medicine and exceptional service.
- Income
- $39.3 million
- Spending
- $38.5 million
- Spent on programs
- 88%
- Reserves
- -9.6 months of spending
- Largest source of income
- fees for its services, 94%
- Employees
- 334
- Volunteers
- 32
- Highest pay
- $458,216, physician & md
Source: Form 990 for the year ending March 31, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 47 out of 100. Higher than 26% of charities in its peer group (health care, $10m to $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 67% of what it owns.
Living within its means
12 of 15Income exceeded spending by 2% of income.
Income trend
15 of 15Income rose 8% on the year before.
Spending floor
15 of 1588% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending March 31, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 52% of charities in its peer group (health care, $10m to $100m).
Independent board
25 of 258 of 9 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
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
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 March 31, 2026, 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)
- $34.0 million spent. Good Samaritan Hospital Association (GSHA) is a nonprofit healthcare organization owned by 20 local churches representing all Christian denominations in the area. Each year, these churches elect a board of trustees at an annual meeting, and this board serves as the legal governing body responsible for the Association. GSHA is dedicated to providing comprehensive healthcare services to the community of Rugby, ND, and its surrounding areas.GSHA operates a 25-bed licensed acute/swing bed critical access hospital, three rural health clinics (located in Rugby, Dunseith, and Maddock), a surgery department, a provider-based surgical clinic and(Continued on Schedule O)pain clinic, 18 skilled nursing home beds, 60 basic care beds, and 37 assisted living apartments. Additionally, we offer a robust hospital-based hospice program, serving the community with compassionate end-of-life care.GSHA offered a variety of community-focused programs and services to improve health outcomes, promote wellness, and support underserved populations. These programs included:-Free or reduced-fee flu shot clinics-Wellness labs-Healthy initiative with the addition of a physical fitness trainer to promote a healthier community-Maintenance of the Lif Pak units around the community. -Diabetic education and chronic care management programs-Participation in health fairs and community events-Health education outreach, including radio updates from the CEO-School presentations-Senior meal support through Meals on Wheels from Dietary Department. -Volunteer ambulance services and EMT training courses-Free blood pressure screenings and wellness/physical therapy programs-CPR and first aid training for the communityGSHA also maintains strong partnerships with CNA, LPN, and RN training programs, supporting clinical rotations, internships, and career pathways for future healthcare professionals through a regional healthcare education consortium. We also have a health careers class in the local High School. We offer many services to our community via outreach or services provided. We collaborate with other community programs in our area as well to serve the community's needs via the Life Paks which provide necessary first responder response until an ambulance can arrive. The health initiatives we have worked on promote a healthier community and the dietary department is working with the senior meals on wheels to ensure our vulnerable community members are fed.The Rugby Ambulance Service is operated by GSHA after the community was unable to sustain it as a volunteer service to support the community's needs. GSHA staffs the ambulance 24/7, respond to all 911 calls in our area, and provide community services such as home blood draws for those unable to make it to the hospital. The operation of the ambulance service is partially subsidized through a mill levy and a state grant.
Source: Form 990 for the year ending March 31, 2026, 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 October 13, 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 October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending March 2026.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1952.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 21, 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.