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Nonprofiteer
← SAMARITAN BEHAVIORAL HEALTH INC

Form 990 for tax year 2024

Filed by SAMARITAN BEHAVIORAL HEALTH INC.

Totals

Total revenue
$12,788,065
Total expenses
$16,549,297
Contributions and grants received
$2,800,772
Grants paid
$0
Program service revenue
$9,909,243
Investment income
$39,852
Other revenue
$38,198
Total assets, end of year
$3,335,615
Total liabilities, end of year
$6,959,823
Net assets or fund balances, end of year
-$3,624,208
Program services expenses (Part IX)
$13,940,862
Management and general expenses
$2,608,435
Fundraising expenses
$0
Program service expenses (Part III)
$13,940,862

Program services were 84.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1d · Related organizations

    $366,857

  • 1e · Government grants (contributions)

    $2,050,204

  • 1f · All other contributions, gifts and grants

    $383,711

  • 1g · Noncash contributions included above

    $16,848

  • 2a · Program service revenue: PROGRAM SERVICE REVENUE

    total $9,909,243 · related or exempt $9,909,243

  • 3 · Investment income

    total $39,852 · excluded $39,852

  • 11a · Other revenue: WOMEN'S REC CENTER

    total $29,064 · related or exempt $29,064

  • 11b · Other revenue: MEDICAL RECORDS

    total $9,134 · related or exempt $9,134

  • 11e · Other revenue, total

    $38,198

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $455,711 · program services $412,692 · management and general $43,019

  • 7 · Other salaries and wages

    total $11,349,891 · program services $9,828,795 · management and general $1,521,096

  • 8 · Pension plan contributions

    total $109,645 · program services $96,486 · management and general $13,159

  • 9 · Other employee benefits

    total $1,403,761 · program services $1,187,959 · management and general $215,802

  • 10 · Payroll taxes

    total $876,552 · program services $739,384 · management and general $137,168

  • 11b · Fees: legal

    total $272 · management and general $272

  • 11c · Fees: accounting

    total $18,000 · management and general $18,000

  • 11d · Fees: lobbying

    total $443 · management and general $443

  • 11g · Fees: other

    total $738,560 · program services $485,066 · management and general $253,494

  • 12 · Advertising and promotion

    total $5,334 · program services $5,334

  • 13 · Office expenses

    total $159,150 · program services $122,795 · management and general $36,355

  • 14 · Information technology

    total $117,070 · program services $515 · management and general $116,555

  • 16 · Occupancy

    total $998,064 · program services $865,151 · management and general $132,913

  • 17 · Travel

    total $54,097 · program services $53,518 · management and general $579

  • 19 · Conferences, conventions and meetings

    total $3,420 · program services $3,420

  • 22 · Depreciation, depletion and amortization

    total $87,247 · program services $87,247

  • 23 · Insurance

    total $93,448 · management and general $93,448

  • 24a · Other expenses: DUES AND SUBSCRIPTIONS

    total $23,893 · program services $3,333 · management and general $20,560

  • 24b · Other expenses: TRAINING AND EDUCATION

    total $17,775 · program services $15,280 · management and general $2,495

  • 24c · Other expenses: OPERATING SUPPLIES

    total $15,788 · program services $15,788

  • 24d · Other expenses: SPECIAL EVENTS

    total $10,403 · program services $10,403

  • 24e · All other expenses

    total $10,773 · program services $7,696 · management and general $3,077

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,772 · end of year $3,918

  • 4 · Accounts receivable

    beginning of year $2,269,184 · end of year $1,500,836

  • 9 · Prepaid expenses and deferred charges

    beginning of year $50,427 · end of year $81,221

  • 10a · Land, buildings and equipment: cost or other basis

    $2,012,579

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,079,970

  • 10c · Land, buildings and equipment, net

    beginning of year $231,513 · end of year $932,609

  • 15 · Other assets

    beginning of year $2,621,987 · end of year $817,031

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,981,948 · end of year $842,672

  • 19 · Deferred revenue

    beginning of year $208,457 · end of year $398,199

  • 23 · Secured mortgages and notes payable

    beginning of year $1,803,129 · end of year $814,582

  • 25 · Other liabilities

    beginning of year $1,069,509 · end of year $4,904,370

  • 27 · Net assets without donor restrictions

    beginning of year -$719,096 · end of year -$4,419,081

  • 28 · Net assets with donor restrictions

    beginning of year $833,936 · end of year $794,873

Mission and programs · 2024

Mission

WE CARE. WE TEACH. WE INNOVATE. WE SERVE.

Activities or mission (Part I)

SEE PART III, LINE 1

  • SAMARITAN BEHAVIORAL HEALTH'S YOUTH OUTPATIENT SERVICES OFFER THE FOLLOWING TO ADOLESCENTS AND CHILDREN LIVING IN MONTGOMERY COUNTY: BEHAVIORAL HEALTH ASSESSMENTS TO DETERMINE THE NATURE AND EXTENT OF MENTAL HEALTH PROBLEMS/CONCERNS; RECOMMENDATIONS REGARDING SERVICES THAT ADDRESS PROBLEMS/SYMPTOMS; AN INDIVIDUALIZED SERVICE PLAN WITH THERAPEUTIC GOALS DEVELOPED WITH THE PATIENT/FAMILY; INDIVIDUAL AND FAMILY COUNSELING; REFERRAL TO PSYCHIATRIC SERVICES IF IT APPEARS THAT MEDICATION MAY BE BENEFICIAL; ONGOING PSYCHIATRIC MEDICATION MANAGEMENT, CASE MANAGEMENT (COMMUNITY PSYCHIATRIC SUPPORTIVE TREATMENT) SERVICES TO FURTHER SUPPORT THERAPEUTIC INTERVENTIONS AND LINK PATIENT/FAMILY TO COMMUNITY RESOURCES.

    Expenses $2,682,818 · Revenue $2,074,363

  • SAMARITAN BEHAVIORAL HEALTH'S SUBSTANCE ABUSE SERVICES PROGRAM OFFER THE FOLLOWING TO ADULTS ONLY IN MONTGOMERY COUNTY: DIAGNOSTIC EVALUATIONS TO DETERMINE THE NATURE AND EXTENT OF MENTAL HEALTH PROBLEMS AND SUBSTANCE USE DISORDERS; RECOMMENDATIONS REGARDING SERVICES THAT ADDRESS PRESENTING PROBLEMS/SYMPTOMS; AN INDIVIDUALIZED SERVICE PLAN WITH THERAPEUTIC GOALS DEVELOPED WITH THE PATIENT; INDIVIDUAL AND GROUP COUNSELING; INTENSIVE OUTPATIENT TREATMENT (IOP) AND NON-INTENSIVE OUTPATIENT TREATMENT (N-IOP); REFERRAL TO MEDICATION ASSISTED TREATMENT (MAT), ONGOING MEDICATION MANAGEMENT, CASE MANAGEMENT/COMMUNITY PSYCHIATRIC SUPPORTIVE TREATMENT (CPST), AND RETURN TO WORK SERVICES THROUGH THE SAMHSA REBOUND GRANT.

    Expenses $2,130,261 · Revenue $797,799

  • SAMARITAN BEHAVIORAL HEALTH'S SCHOOL SERVICES OFFER THE FOLLOWING TO ADOLESCENTS AND CHILDREN LIVING IN MONTGOMERY COUNTY AND MIAMI COUNTY: DIAGNOSTIC EVALUATIONS TO DETERMINE THE NATURE AND EXTENT OF MENTAL HEALTH PROBLEMS/CONCERNS; RECOMMENDATIONS REGARDING SERVICES THAT ADDRESS PROBLEMS/SYMPTOMS; AN INDIVIDUALIZED SERVICE PLAN WITH THERAPEUTIC GOALS DEVELOPED WITH THE PATIENT/FAMILY; INDIVIDUAL AND FAMILY COUNSELING; REFERRAL TO PSYCHIATRIC SERVICES IF IT APPEARS THAT MEDICATION MAY BE BENEFICIAL AT THE OUTPATIENT VISIT, OR IF AT VANDALIA, REFERRAL TO THE PSYCHIATRIC PROVIDER SPECIFIC FOR VANDALIA BUTLER SCHOOLS; ONGOING PSYCHIATRIC MEDICATION MANAGEMENT, CASE MANAGEMENT (COMMUNITY PSYCHIATRIC SUPPORTIVE TREATMENT) SERVICES TO FURTHER SUPPORT THERAPEUTIC INTERVENTIONS AND LINK PATIENT/FAMILY TO COMMUNITY RESOURCES. SERVICES ARE CONTRACTED THROUGH MIAMI VALLEY CAREER TECHNOLOGY CENTER, MIAMI VALLEY CAREER TECHNOLOGY CENTER ALTERNATIVE, VANDALIA BUTLER, TROTWOOD MADISON, WEST CARROLLTON IN MONTGOMERY COUNTY. IN MIAMI COUNTY, SERVICES ARE PROVIDED AT PIQUA, MILTON UNION, AND TROY CITY SCHOOLS.

    Expenses $1,733,327 · Revenue $2,023,568

  • THIS NUMBER REPRESENTS THE BALANCE OF TOTAL EXPENDITURES OF TEMPORARILY RESTRICTED FUNDS FOR SAMARITAN BEHAVIORAL HEALTH NET OF PROGRAMS DESCRIBED IN SERVICE ACCOMPLISHMENTS.

    Expenses $7,394,456 · Revenue $5,051,711

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Joann R Ringer

    BOARD CHAIR

    Total calculated
    $650,709
    From this org
    $0
    From related orgs
    $600,485
    Other
    $50,224
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $355,144 related
    Bonus
    $0 + $175,969 related
    Other
    $0 + $69,372 related
    Deferred
    $0 + $24,559 related
    Nontaxable benefits
    $0 + $25,665 related
    Filer's total
    $0 + $650,709 related

  • Elisabeth Esposito

    VICE-CHAIR / PRESIDENT & CEO

    Total calculated
    $455,711
    From this org
    $421,739
    From related orgs
    $0
    Other
    $33,972
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $298,395
    Bonus
    $120,465
    Other
    $2,879
    Deferred
    $11,684
    Nontaxable benefits
    $22,288
    Filer's total
    $455,711

  • Jason E Merritt

    TRUSTEE

    Total calculated
    $407,520
    From this org
    $0
    From related orgs
    $386,947
    Other
    $20,573
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $278,536 related
    Bonus
    $0 + $107,481 related
    Other
    $0 + $930 related
    Deferred
    $0 + $13,276 related
    Nontaxable benefits
    $0 + $7,297 related
    Filer's total
    $0 + $407,520 related

  • Benjamin W Sutherly

    TRUSTEE

    Total calculated
    $247,537
    From this org
    $0
    From related orgs
    $213,297
    Other
    $34,240
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $161,764 related
    Bonus
    $0 + $51,005 related
    Other
    $0 + $528 related
    Deferred
    $0 + $8,144 related
    Nontaxable benefits
    $0 + $26,096 related
    Filer's total
    $0 + $247,537 related

  • Gina McFarlane-El

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Jonathan Miller MD

    TRUSTEE

    Total calculated
    $0
    Hours/week
    0.5

  • Chandler Broderick Esq

    BOARD SECRETARY

    Total calculated
    $229,946
    From this org
    $0
    From related orgs
    $202,069
    Other
    $27,877
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $156,506 related
    Bonus
    $0 + $45,293 related
    Other
    $0 + $270 related
    Deferred
    $0 + $5,909 related
    Nontaxable benefits
    $0 + $21,968 related
    Filer's total
    $0 + $229,946 related

  • Estee R Atzmon

    BOARD TREASURER

    Total calculated
    $208,504
    From this org
    $0
    From related orgs
    $180,202
    Other
    $28,302
    Hours/week
    0.5 + 39.5 related

    Schedule J breakdown matched by us

    Base
    $0 + $148,680 related
    Bonus
    $0 + $31,204 related
    Other
    $0 + $318 related
    Deferred
    $0 + $7,186 related
    Nontaxable benefits
    $0 + $21,116 related
    Filer's total
    $0 + $208,504 related

  • Nancy J Smith Do

    PSYCHIATRIST

    Total calculated
    $275,314
    From this org
    $255,204
    From related orgs
    $0
    Other
    $20,110
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $250,298
    Bonus
    $0
    Other
    $4,906
    Deferred
    $8,035
    Nontaxable benefits
    $12,075
    Filer's total
    $275,314

  • Ellen W Ballerene MD

    PSYCHIATRIST-SBHI

    Total calculated
    $218,047
    From this org
    $176,649
    From related orgs
    $0
    Other
    $41,398
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $175,735
    Bonus
    $0
    Other
    $914
    Deferred
    $7,819
    Nontaxable benefits
    $33,579
    Filer's total
    $218,047

  • Stephanie E Ackner Do

    PSYCHIATRIST-SBHI

    Total calculated
    $204,383
    From this org
    $177,284
    From related orgs
    $0
    Other
    $27,099
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $176,702
    Bonus
    $0
    Other
    $582
    Deferred
    $7,660
    Nontaxable benefits
    $19,439
    Filer's total
    $204,383

  • Diana L Pearson

    DIR-SBHI-SUBSTANCE SVCS

    Total calculated
    $161,461
    From this org
    $153,553
    From related orgs
    $0
    Other
    $7,908
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $46,693
    Bonus
    $35,591
    Other
    $71,269
    Deferred
    $3,476
    Nontaxable benefits
    $4,432
    Filer's total
    $161,461

  • Curtis B Everson

    PHYSICIAN: ADDICTION MEDICINE

    Total calculated
    $157,663
    From this org
    $126,053
    From related orgs
    $0
    Other
    $31,610
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $111,237
    Bonus
    $5,000
    Other
    $9,816
    Deferred
    $4,609
    Nontaxable benefits
    $27,001
    Filer's total
    $157,663

  • Eloise P Broner

    FORMER TRUSTEE & OFFICER

    Total calculated
    $273,094
    From this org
    $0
    From related orgs
    $268,904
    Other
    $4,190
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $268,904 related
    Deferred
    $0
    Nontaxable benefits
    $0 + $4,190 related
    Filer's total
    $0 + $273,094 related

  • Jenna M Downey Esq

    FORMER OFFICER

    Total calculated
    $439,268
    From this org
    $0
    From related orgs
    $416,852
    Other
    $22,416
    Hours/week
    0 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $297,195 related
    Bonus
    $0 + $119,017 related
    Other
    $0 + $640 related
    Deferred
    $0 + $10,962 related
    Nontaxable benefits
    $0 + $11,454 related
    Filer's total
    $0 + $439,268 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
COMPENSATION FOR SAMARITAN BEHAVIORAL HEALTH, INC.'S (SBHI) CEO IS REVIEWED AND APPROVED BY PREMIER, WITH WHICH SBHI IS AN AFFILIATE. SEE EXPLANATION ON SCHEDULE O FOR FORM 990, PART VI, SECTION B, LINE 15.
PART I, LINE 4A:
THE FOLLOWING INDIVIDUALS RECEIVED SEVERANCE: ELOISE BRONER $269,909; DIANA PEARSON $70,200.
PART I LINE 4B:
DUE TO RESTRICTIONS IMPOSED BY THE INTERNAL REVENUE CODE, CERTAIN PERSONS ARE LIMITED IN THE AMOUNT OF BENEFIT THAT CAN BE EARNED UNDER A QUALIFIED RETIREMENT PLAN. LIKE MANY EMPLOYERS, SAMARITAN BEHAVIORAL HEALTH, INC. (SBHI) AND ITS AFFILIATED ORGANIZATIONS COMPENSATE FOR THIS LIMITATION AND SUPPLEMENT THE AFFECTED EXECUTIVES' QUALIFIED PENSION THROUGH CERTAIN NONQUALIFIED PLANS. SBHI SUPPLEMENTS THE AFFECTED EXECUTIVES THROUGH A PENSION RESTORATION PLAN OR A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP). THE BENEFITS UNDER THESE SUPPLEMENTAL NONQUALIFIED PLANS ARE SUBJECT TO MULTI-YEAR VESTING AND A PARTICIPANT CAN FORFEIT BENEFITS EARNED IF VESTING REQUIREMENTS ARE NOT SATISFIED. UNDER THE TERMS OF THE SUPPLEMENTAL PLANS, AND BECAUSE OF TAX RULES PERTAINING TO TAXATION OF THE EARNED BENEFITS UPON VESTING, CERTAIN INDIVIDUALS RECEIVED A PAYOUT OF THE CUMULATIVE VESTED BENEFITS UNDER THEIR SUPPLEMENTAL PLAN DURING 2024. THE INDIVIDUALS LISTED BELOW HAS MET THE MULTI-YEAR VESTING REQUIREMENT UNDER THE PENSION RESTORATION PLAN RECEIVED THE ASSOCIATED PAYMENT IN 2024: JOANN RINGER $40,048. IN ADDITION, THE FOLLOWING SERP AMOUNTS WERE DEFERRED ON THE PARTICIPANTS' BEHALF DURING THE YEAR AND WILL BE HELD UNTIL THE INCREMENTAL AMOUNTS ARE VESTED: JASON MERRITT $123. BASED ON THE GUIDANCE PROVIDED IN THE INSTRUCTIONS TO THE FORM 990, ANY PAYMENTS TO THE PARTICIPANTS RELATED TO THESE PLANS THAT WERE MADE WITHIN 2-1/2 MONTHS AFTER THE END OF THE ORGANIZATION'S TAX YEAR ARE AMOUNTS ARE PROPERLY REPORTED AS COMPENSATION FOR FORM 990 PURPOSES NOT TREATED AS DEFERRED COMPENSATION FOR PURPOSES OF SCHEDULE J. SUCH WHEN INCLUDED IN THE PARTICIPANTS' FORM W-2 WAGES.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • SWEITZER STREET LLC

    EXCLUDED · REAL ESTATE · OH

    Directly controlled by MVHE INC

  • SWEITZER MOB LLC

    EXCLUDED · REAL ESTATE · OH

    Directly controlled by MVHE INC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • MVHE INC

    C · PHYSICIAN SVCS · OH

    Directly controlled by PREMIER HEALTH HOLDING CO

  • PREMIER HEALTH SPECIALISTS

    C · PHYSICIAN SVCS · OH

    Directly controlled by PREMIER HEALTH HOLDING CO

  • SAMARITAN FAMILY CARE

    C · PHYSICIAN SVCS · OH

    Directly controlled by PREMIER HEALTH HOLDING CO

  • AFTER HOURS FAMILY CARE

    C · HEALTH CARE · OH

    Directly controlled by UPPER VALLEY PROFESSIONAL CORP

  • UVMC MANAGEMENT CORP

    C · MANAGEMENT COMPANY · OH

    Directly controlled by PREMIER HEALTH

  • PREMIER HEALTH URGENT CARE INC

    C · URGENT CARE · OH

    Directly controlled by PREMIER HEALTH HOLDING CO

  • PREMIER HEALTH PLAN INC

    C · HEALTH INSURANCE · OH

    Directly controlled by PREMIER HEALTH INSURING CO

  • GOOD SAMARITAN HOSPITAL

    C · HOSPITAL · OH

    Directly controlled by PREMIER HEALTH

  • PREMIER HEALTH INT'L INSURANCE

    C · INSURANCE · BD

    Directly controlled by PREMIER HEALTH

  • PREMIER HEALTH ACO OF OHIO

    C · MEDICARE ACO · OH

    Directly controlled by PREMIER HEALTH

  • PREMIER HEALTH HOLDING CO

    C · HOLDING CO · OH

    Directly controlled by PREMIER HEALTH

  • PREMIER HEALTH INSURING CO

    C · HEALTH INSURANCE · OH

    Directly controlled by PREMIER HEALTH

Provenance

Return type
form_990
Tax year
2024
Filed
6 November 2025
IRS schema version
2024v5.2
Source object
202513109349303211

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