Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1d · Related organizations

  $119,497

• 1e · Government grants (contributions)

  $153,949

• 1f · All other contributions, gifts and grants

  $788,713

• 2a · Program service revenue: SUPPORT SERVICE FEES

  total $201,228,375 · related or exempt $201,228,375

• 2b · Program service revenue: EMPL HEALTH PLAN PREM

  total $111,060,464 · related or exempt $111,060,464

• 2c · Program service revenue: NET PATIENT REVENUE

  total $3,695,941 · related or exempt $3,695,941

• 2d · Program service revenue: FITNESS CENTER REVENUE

  total $1,827,315 · related or exempt $679,039 · unrelated business $1,148,276

• 2e · Program service revenue: OTH PROG SVC REVENUE

  total $1,144,031 · related or exempt $1,144,031

• 2f · All other program service revenue

  total $386,349 · related or exempt $354,563 · unrelated business $31,786

• 3 · Investment income

  total $7,208,767 · excluded $7,208,767

• 6a · Gross rents

  real property $3,019,246

• 6b · Less rental expenses

  real property $1,661,041

• 6c · Rental income or loss

  real property $1,358,205

• 6d · Net rental income or loss

  total $1,358,205 · unrelated business $108,000 · excluded $1,250,205

• 7a · Gross sales of assets other than inventory

  other assets $5,368,798

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

  other assets $11,711

• 7c · Gain or loss

  other assets $5,357,087

• 7d · Net gain or loss

  total $5,357,087 · excluded $5,357,087

• 11a · Other revenue: OCCUPANCY SERVICES

  total $535,043 · unrelated business $535,043

• 11b · Other revenue: GROUP PURCHASING

  total $114,893 · unrelated business $114,893

• 11c · Other revenue: JOINT VENTURES

  total -$18,416 · unrelated business -$18,416

• 11e · Other revenue, total

  $631,520

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $100,400 · program services $100,400

• 5 · Compensation of officers, directors and key employees

  total $10,643,047 · management and general $10,643,047

• 7 · Other salaries and wages

  total $109,652,071 · program services $87,606,943 · management and general $20,454,668 · fundraising $1,590,460

• 8 · Pension plan contributions

  total $6,225,563 · program services $5,084,380 · management and general $1,058,852 · fundraising $82,331

• 9 · Other employee benefits

  total $26,750,695 · program services $21,847,130 · management and general $4,549,794 · fundraising $353,771

• 10 · Payroll taxes

  total $8,564,086 · program services $6,994,237 · management and general $1,456,591 · fundraising $113,258

• 11b · Fees: legal

  total $2,052,142 · management and general $2,036,073 · fundraising $16,069

• 11c · Fees: accounting

  total $780,363 · management and general $780,363

• 11d · Fees: lobbying

  total $92,600 · program services $92,600

• 11e · Fees: professional fundraising services

  total $29,946 · fundraising $29,946

• 11f · Fees: investment management

  total $82,808 · program services $41,404 · management and general $41,404

• 11g · Fees: other

  total $11,902,714 · program services $7,294,190 · management and general $4,578,954 · fundraising $29,570

• 12 · Advertising and promotion

  total $841,042 · program services $817,794 · management and general $19,158 · fundraising $4,090

• 13 · Office expenses

  total $12,567,885 · program services $12,119,024 · management and general $381,624 · fundraising $67,237

• 14 · Information technology

  total $13,811,220 · program services $13,638,331 · management and general $172,889

• 16 · Occupancy

  total $3,436,040 · program services $3,400,973 · management and general $2,708 · fundraising $32,359

• 17 · Travel

  total $558,043 · program services $456,266 · management and general $96,689 · fundraising $5,088

• 19 · Conferences, conventions and meetings

  total $497,071 · program services $469,635 · management and general $27,363 · fundraising $73

• 20 · Interest

  total $1,146,459 · program services $821,128 · management and general $325,331

• 22 · Depreciation, depletion and amortization

  total $10,801,547 · program services $10,671,099 · management and general $130,341 · fundraising $107

• 23 · Insurance

  total $3,527,059 · program services $2,436,694 · management and general $1,090,053 · fundraising $312

• 24a · Other expenses: CLAIM FEES

  total $104,245,133 · program services $104,245,133

• 24b · Other expenses: PURCHASED SERVICES

  total $26,145,918 · program services $24,196,121 · management and general $1,787,146 · fundraising $162,651

• 24c · Other expenses: DUES, TAXES, & LICENSES

  total $1,103,476 · program services $483,867 · management and general $611,623 · fundraising $7,986

• 24d · Other expenses: MEDICAL SUPPLIES

  total $379,769 · program services $379,769

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $800 · end of year $800

• 2 · Savings and temporary cash investments

  beginning of year $147,764,428 · end of year $159,266,302

• 4 · Accounts receivable

  beginning of year $1,272,622 · end of year $2,451,619

• 5 · Loans and receivables from officers and key people

  beginning of year $18,859 · end of year $18,888

• 7 · Other notes and loans receivable

  beginning of year $47,790

• 8 · Inventories for sale or use

  beginning of year $98,017

• 9 · Prepaid expenses and deferred charges

  beginning of year $8,545,688 · end of year $11,397,020

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

  $250,192,174

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

  $154,342,426

• 10c · Land, buildings and equipment, net

  beginning of year $106,370,221 · end of year $95,849,748

• 11 · Investments: publicly traded securities

  beginning of year $9,674,844 · end of year $2,424,608

• 12 · Investments: other securities

  beginning of year $22,603,098 · end of year $23,011,897

• 13 · Investments: program-related

  beginning of year $171,551 · end of year $171,551

• 15 · Other assets

  beginning of year $20,640,229 · end of year $17,164,150

• 17 · Accounts payable and accrued expenses

  beginning of year $58,470,011 · end of year $72,185,180

• 19 · Deferred revenue

  beginning of year $527,934 · end of year $681,836

• 20 · Tax-exempt bond liabilities

  beginning of year $165,638,512 · end of year $164,391,358

• 23 · Secured mortgages and notes payable

  beginning of year $30,424,771 · end of year $7,594,174

• 25 · Other liabilities

  beginning of year $23,991,104 · end of year $44,404,797

• 27 · Net assets without donor restrictions

  beginning of year $38,155,815 · end of year $22,499,238

The filer's explanations (Part III)

PART I, LINE 1A

IN CONNECTION WITH ITS EMPLOYEE WELLNESS PROGRAM, THE ORGANIZATION HAS A GYM/FITNESS FACILITY BENEFIT THAT IS AVAILABLE TO ALL EMPLOYEES WHO WORK AT LEAST 32 HOURS PER MONTH. EMPLOYEES CAN USE THEIR WELLNESS BENEFIT AT EITHER NON-SAMARITAN OR SAMARITAN (SAMFIT) GYM/FITNESS FACILITIES. IF AN EMPLOYEE PARTICIPATES AT A NON-SAMARITAN GYM, REIMBURSEMENT IS MADE FOR FEES. REIMBURSEMENT DOES NOT EXCEED $300 PER YEAR AND IS INCLUDED IN THEIR TAXABLE WAGES SUBJECT TO FEDERAL/STATE WITHHOLDING TAX. ONE KEY EMPLOYEE USED THE NON-SAMARITAN GYM REIMBURSEMENT DURING THE FILING YEAR. IF EMPLOYEES USE THEIR WELLNESS BENEFIT AT A SAMARITAN (SAMFIT) GYM/FITNESS FACILITY, THEN THE ANNUAL COST OF EMPLOYEE MEMBERSHIP, $300, IS INCLUDED IN THE EMPLOYEE'S TAXABLE WAGES SUBJECT TO FEDERAL/STATE WITHHOLDING TAX. ONE BOARD MEMBER, ONE OFFICER, NINE KEY EMPLOYEES, AND TWO HIGHEST PAID EMPLOYEES, USED THE SAMARITAN (SAMFIT) GYM/FITNESS FACILITY BENEFIT DURING THE FILING YEAR.

PART I, LINES 4A-B

LINE 4A: GLEN CUNNINGHAM (A KEY EMPLOYEE) RECEIVED A SEVERANCE PAYMENT OF $187,730 DURING THE FILING YEAR DUE TO THE TERMINATION OF HIS EMPLOYMENT CONTRACT. LINE 4B: THE FILING ORGANIZATION MAINTAINS SUPPLEMENTAL NONQUALIFIED RETIREMENT PLANS. HOWEVER, NO PERSONS LISTED IN PART VII OF FORM 990 ACCRUED DEFERRED COMPENSATION BENEFITS OR RECEIVED ANY PAYMENTS FROM THESE PLANS DURING THE FILING YEAR.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• SAMARITAN RESOURCES

  ENVIRONMENTAL SERVICES (INACTIVE) · OR · income $0 · assets $0

  Directly controlled by SAMARITAN HEALTH SERVICES

• SAMARITAN MEDICAL SUPPLIES LLC

  DURABLE MEDICAL SUPPLIES · OR · income $114,585 · assets $858,958

  Directly controlled by SAMARITAN HEALTH SERVICES

• SAMARITAN DIALYSIS SERVICES LLC

  DIALYSIS SERVICES · OR · income -$1,142,712 · assets $3,154

  Directly controlled by SAMARITAN HEALTH SERVICES

Related partnerships

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

• SAMARITAN ENDOSCOPY CENTER LLC

  MEDICAL SERVICES · OR

• CORVALLIS MEDICAL BUILDINGS LLC

  REAL ESTATE RENTAL · OR

• EAST LINN MRI LLC

  IMAGING · OR

• HULL IMAGING LLC

  IMAGING · OR

• CORVALLIS MRI LLC

  IMAGING · OR

• MID-VALLEY MEDICAL PROPERTIES ASSOC LLC

  REAL ESTATE RENTAL · OR

• MID-VALLEY MEDICAL BUILDINGS LLC

  REAL ESTATE RENTAL · OR

• CASCADE VIEW MEDICAL OFFICE BUILDING LLC

  REAL ESTATE RENTAL · OR

• BSM SURGERY CENTER LLC

  RELATED · MEDICAL SERVICES · OR · 5% owned · share of income $47,378 · share of assets $18,640

  Directly controlled by DOCBSMASC LLC

• AIKENS DIALYSIS LLC

  MEDICAL SERVICES · WA

Related corporations and trusts

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

• SAMARITAN HEALTH PLANS INC

  C · HEALTH INSURANCE CARRIER FOR THE COMMUNITY · OR · 100% owned · share of income -$9,603,988 · share of assets $27,122,214 · controlled entity

  Directly controlled by SAMARITAN HEALTH SERVICES

• BOULDER FALLS PROPERTIES LLC

  C · EVENT CENTER & HOSPITALITY SVCS · OR · 100% owned · share of income -$222,615 · share of assets $12,713,585 · controlled entity

  Directly controlled by SAMARITAN HEALTH SERVICES