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Nonprofiteer
← GOOD SAMARITAN HOSPITAL ASSOCIATION

Form 990 for tax year 2025

Filed by GOOD SAMARITAN HOSPITAL ASSOCIATION.

Totals

Total revenue
$39,300,907
Total expenses
$38,537,397
Contributions and grants received
$1,833,580
Grants paid
$0
Program service revenue
$36,791,121
Investment income
$621,736
Other revenue
$54,470
Total assets, end of year
$87,260,668
Total liabilities, end of year
$58,305,325
Net assets or fund balances, end of year
$28,955,343
Program services expenses (Part IX)
$33,960,652
Management and general expenses
$4,576,745
Fundraising expenses
$0
Program service expenses (Part III)
$33,960,652

Program services were 88.1% 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

    $734,666

  • 1e · Government grants (contributions)

    $657,992

  • 1f · All other contributions, gifts and grants

    $440,922

  • 1g · Noncash contributions included above

    $12,053

  • 2a · Program service revenue: Patient Service Revenue

    total $32,820,672 · related or exempt $32,820,672

  • 2b · Program service revenue: Pharmacy Revenue

    total $2,647,613 · related or exempt $2,647,613

  • 2c · Program service revenue: Daycare Services

    total $319,805 · related or exempt $319,805

  • 2d · Program service revenue: Cafeteria Revenue

    total $293,269 · related or exempt $293,269

  • 2f · All other program service revenue

    total $709,762 · related or exempt $709,762

  • 3 · Investment income

    total $563,155 · excluded $563,155

  • 6a · Gross rents

    real property $54,470

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $54,470

  • 6d · Net rental income or loss

    total $54,470 · excluded $54,470

  • 7a · Gross sales of assets other than inventory

    other assets $58,581

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $58,581

  • 7d · Net gain or loss

    total $58,581 · excluded $58,581

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $992,390 · program services $328,592 · management and general $663,798

  • 6 · Compensation of disqualified persons

    total $462,608 · program services $462,608

  • 7 · Other salaries and wages

    total $14,497,981 · program services $13,055,157 · management and general $1,442,824

  • 8 · Pension plan contributions

    total $490,232 · program services $441,121 · management and general $49,111

  • 9 · Other employee benefits

    total $2,307,249 · program services $2,090,925 · management and general $216,324

  • 10 · Payroll taxes

    total $1,096,290 · program services $957,718 · management and general $138,572

  • 11b · Fees: legal

    total $213,204 · management and general $213,204

  • 11c · Fees: accounting

    total $177,542 · management and general $177,542

  • 11f · Fees: investment management

    total $5,386 · management and general $5,386

  • 11g · Fees: other

    total $3,294,897 · program services $2,909,747 · management and general $385,150

  • 12 · Advertising and promotion

    total $53,440 · program services $199 · management and general $53,241

  • 13 · Office expenses

    total $879,159 · program services $712,127 · management and general $167,032

  • 14 · Information technology

    total $46,793 · management and general $46,793

  • 16 · Occupancy

    total $1,133,044 · program services $1,026,968 · management and general $106,076

  • 17 · Travel

    total $78,845 · program services $63,340 · management and general $15,505

  • 19 · Conferences, conventions and meetings

    total $144,199 · program services $64,531 · management and general $79,668

  • 20 · Interest

    total $1,811,470 · program services $1,811,470

  • 22 · Depreciation, depletion and amortization

    total $4,616,920 · program services $4,193,809 · management and general $423,111

  • 23 · Insurance

    total $344,279 · management and general $344,279

  • 24a · Other expenses: Medical Supplies

    total $4,563,092 · program services $4,563,092

  • 24b · Other expenses: Repairs & Maintenance

    total $621,374 · program services $621,374

  • 24c · Other expenses: Food

    total $450,585 · program services $450,585

  • 24d · Other expenses: Dues and Subscriptions

    total $44,415 · management and general $44,415

  • 24e · All other expenses

    total $212,003 · program services $207,289 · management and general $4,714

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $11,039,707 · end of year $14,606,175

  • 4 · Accounts receivable

    beginning of year $3,417,191 · end of year $4,303,522

  • 8 · Inventories for sale or use

    beginning of year $257,436 · end of year $253,679

  • 9 · Prepaid expenses and deferred charges

    beginning of year $124,523 · end of year $473,466

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

    $75,543,191

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

    $16,035,467

  • 10c · Land, buildings and equipment, net

    beginning of year $61,970,014 · end of year $59,507,724

  • 11 · Investments: publicly traded securities

    beginning of year $2,043,662 · end of year $2,265,189

  • 13 · Investments: program-related

    beginning of year $219,956 · end of year $322,675

  • 15 · Other assets

    beginning of year $8,413,178 · end of year $5,528,238

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,150,432 · end of year $2,873,480

  • 19 · Deferred revenue

    beginning of year $250,000 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $17,701 · end of year $21,233

  • 23 · Secured mortgages and notes payable

    beginning of year $55,138,056 · end of year $54,815,199

  • 25 · Other liabilities

    beginning of year $509,114 · end of year $595,413

  • 27 · Net assets without donor restrictions

    beginning of year $27,887,131 · end of year $28,708,798

  • 28 · Net assets with donor restrictions

    beginning of year $533,233 · end of year $246,545

Mission and programs · 2025

Mission

To deliver compassionate care by advancing the physical and spiritual well-being of the communities we serve through smart medicine and exceptional service.

Activities or mission (Part I)

Provide quality medical care based on the needs and demographics of north central North Dakota.

  • 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.

    Expenses $33,960,652 · Revenue $36,791,121

As filed on the 2025 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Wayne Trottier

    Chair

    Total calculated
    $0
    Hours/week
    1

  • Michael Graner

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Craig Zachmeier

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Kolin Johnson

    Trustee (Until 06/2025)

    Total calculated
    $0
    Hours/week
    1

  • Kim Bott

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Tanner Johnson

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Will Griffin

    Trustee (Until 11/2025)

    Total calculated
    $0
    Hours/week
    1

  • Travis Maddock

    Trustee (Until 11/2025)

    Total calculated
    $0
    Hours/week
    1

  • Lisa Thorp

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Dick Anderson

    Trustee (Beg 11/2025)

    Total calculated
    $0
    Hours/week
    1

  • Jessie Fahnestock

    Trustee (Beg 08/2025)

    Total calculated
    $0
    Hours/week
    1

  • Christine Jaeger

    Trustee (Beg 11/2025)

    Total calculated
    $0
    Hours/week
    1

  • Erik Christenson

    Secretary - CEO

    Total calculated
    $221,384
    From this org
    $169,448
    From related orgs
    $0
    Other
    $51,936
    Hours/week
    45 + 2 related

    Schedule J breakdown matched by us

    Base
    $169,448
    Bonus
    $0
    Other
    $0
    Deferred
    $7,200
    Nontaxable benefits
    $44,736
    Filer's total
    $221,384

  • Melissa Shepard

    Treasurer - CFO

    Total calculated
    $164,759
    From this org
    $145,228
    From related orgs
    $0
    Other
    $19,531
    Hours/week
    45 + 2 related

    Schedule J breakdown matched by us

    Base
    $145,228
    Bonus
    $0
    Other
    $0
    Deferred
    $5,613
    Nontaxable benefits
    $15,907
    Filer's total
    $166,748

  • Sara Radomski

    HR Director

    Total calculated
    $131,202
    From this org
    $90,725
    From related orgs
    $0
    Other
    $40,477
    Hours/week
    40

  • Dustin Hager

    COO & Provider

    Total calculated
    $275,888
    From this org
    $229,101
    From related orgs
    $0
    Other
    $46,787
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $211,601
    Bonus
    $17,500
    Other
    $0
    Deferred
    $2,050
    Nontaxable benefits
    $46,805
    Filer's total
    $277,956

  • Jennifer Melgaard

    Pharmacist

    Total calculated
    $192,370
    From this org
    $159,507
    From related orgs
    $0
    Other
    $32,863
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,125
    Bonus
    $9,382
    Other
    $0
    Deferred
    $6,744
    Nontaxable benefits
    $28,198
    Filer's total
    $194,449

  • Josalynne Hoff Rue MD

    Physician & MD

    Total calculated
    $458,216
    From this org
    $399,480
    From related orgs
    $0
    Other
    $58,736
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $399,426
    Bonus
    $54
    Other
    $0
    Deferred
    $14,000
    Nontaxable benefits
    $48,247
    Filer's total
    $461,727

  • Ronald Skipper MD

    Physician & Surgeon

    Total calculated
    $444,046
    From this org
    $391,456
    From related orgs
    $0
    Other
    $52,590
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $391,456
    Bonus
    $0
    Other
    $0
    Deferred
    $14,000
    Nontaxable benefits
    $42,151
    Filer's total
    $447,607

  • Chelsey Wyatt

    CRNA

    Total calculated
    $376,569
    From this org
    $320,082
    From related orgs
    $0
    Other
    $56,487
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $318,586
    Bonus
    $0
    Other
    $1,496
    Deferred
    $11,757
    Nontaxable benefits
    $48,178
    Filer's total
    $380,017

  • Cammy Kelsch FNP-C

    ER Provider

    Total calculated
    $359,783
    From this org
    $309,121
    From related orgs
    $0
    Other
    $50,662
    Hours/week
    65

    Schedule J breakdown matched by us

    Base
    $309,121
    Bonus
    $0
    Other
    $0
    Deferred
    $11,215
    Nontaxable benefits
    $42,948
    Filer's total
    $363,284

  • Jenna Thompson

    Provider

    Total calculated
    $165,299
    From this org
    $150,269
    From related orgs
    $0
    Other
    $15,030
    Hours/week
    66.5

    Schedule J breakdown matched by us

    Base
    $139,209
    Bonus
    $10,541
    Other
    $519
    Deferred
    $6,029
    Nontaxable benefits
    $10,908
    Filer's total
    $167,206

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

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 7
Jennifer Melgaard did not receive an annual wage increase and was awarded a lump sum payment instead.

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.

Provenance

Return type
form_990
Tax year
2025
Filed
6 August 2026
IRS schema version
2025v4.2
Source object
202642239349301029

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