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SAMARITAN BEHAVIORAL HEALTH INC

EIN 02-0633634 DAYTON, OH

Revenue 2024
$12,788,065
Expenses 2024
$16,549,297

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

As filed

Subsection
03
NTEE code
E99
Classification
1000
Street
110 N MAIN ST STE 500

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • 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 — 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $12,788,065
    Expenses
    $16,549,297
    Contributions
    $2,800,772
    Grants paid
    $0
  • 2023
    Revenue
    $20,905,232
    Expenses
    $23,425,194
    Contributions
    $11,055,518
    Grants paid
    $35
  • 2022
    Revenue
    $21,189,062
    Expenses
    $22,287,737
    Contributions
    $10,105,237
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.