Good Samaritan Hospital Association
Also known as Heart of America Medical Center
Good Samaritan Hospital Association reported $39.3 million in revenue and $38.5 million in expenses for the fiscal year ending March 31, 2026. Of every $100 it spent, $88.12 went to program services, $11.88 to management and general costs and $0.00 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 93.6% of the total. The highest compensation it reported for one person was $458,216 (Physician & MD). 25 people received more than $100,000 in reportable compensation. Revenue rose 45% between FY2020 and FY2026. Source: Form 990, FY2026.
Where $100 of spending went
The fiscal year ending March 31, 2026 · Form 990, Part IX, line 25 · total expenses $39MFor context, the median across 5,634 covered health care charities: $86.19 programs, $13.81 management, $0.00 fundraising (medians computed separately, so they may not sum to $100).
Where $100 of revenue came from
The fiscal year ending March 31, 2026 · Form 990, Part VIII · total revenue $39MThe 990 scorecard · same measures for every charity, no grades
| Measure | FY2026 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 88.1% | 85.6% |
| Management & general Part IX 25(C) ÷ 25(A) | 11.9% | 13.7% |
| Fundraising Part IX 25(D) ÷ 25(A) | 0.0% | 0.0% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | $0.00 | $0.00 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 4.7% | 1.3% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 1.7% | 0.1% |
| Program service revenue share Part VIII 2g ÷ 12 | 93.6% | 93.7% |
| Highest reported compensation Part VII-A, columns D–F | $458,216 | $975,831 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 1.19% | 1.34% |
| People paid over $100,000 Part VII, line 2 | 25 | 27 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 9.0 | 6.6 |
| Independent voting board members Part VI 1a–1b | 8 of 9 | 88.9% |
A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.
What the money paid for, in its own words
FY2026 · Form 990, Part III · the three largest programs by expenseGood 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…
Highest reported compensation
FY2026 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here| Role | From this org | From related orgs | Other | Total |
|---|---|---|---|---|
| Physician & MD Highest compensated employee, 40.00 hrs/week | $399,480 | $0 | $58,736 | $458,216 |
| Physician & Surgeon Highest compensated employee, 40.00 hrs/week | $391,456 | $0 | $52,590 | $444,046 |
| CRNA Highest compensated employee, 40.00 hrs/week | $320,082 | $0 | $56,487 | $376,569 |
| ER Provider Highest compensated employee, 65.00 hrs/week | $309,121 | $0 | $50,662 | $359,783 |
| COO & Provider Key employee, 40.00 hrs/week | $229,101 | $0 | $46,787 | $275,888 |
| Secretary - CEO Officer, 45.00 hrs/week | $169,448 | $0 | $51,936 | $221,384 |
| Pharmacist Key employee, 40.00 hrs/week | $159,507 | $0 | $32,863 | $192,370 |
| Provider Highest compensated employee, 66.50 hrs/week | $150,269 | $0 | $15,030 | $165,299 |
25 people received more than $100,000 in reportable compensation from Good Samaritan Hospital Association (Part VII, line 2). Compensation of current officers, directors and key employees totaled $992K (Part IX, line 5).
7 years of filings
Form 990, Parts I, VII, IX and X · each row is that year's own filing, linkedGovernance answers, as filed
FY2026 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means- Voting board members, and how many are independent Part VI, lines 1a–1b9 · 8 independent
- Audited financial statements Part XII 2bYes
- Conflict-of-interest policy Part VI 12aYes
- Whistleblower policy Part VI 13Yes
- Document retention policy Part VI 14Yes
- Independent process for top executive pay Part VI 15aYes
- Board given the 990 before filing Part VI 11aYes
- Family or business ties among insiders Part VI 2No
- Aware of a significant diversion of assets Part VI 5No
- Excess benefit transaction with an insider Part IV 25aNo
- Loans to or from insiders outstanding Part IV 26No
- Lobbying, or a 501(h) election in effect Part IV 4Yes
- Over $15,000 of professional fundraising services Part IV 18No
- Over $10,000 of activity outside the U.S. Part IV 14bNo
- Employees Part I, line 5334
- Volunteers Part I, line 632
Largest outside contractors
FY2026 · Form 990, Part VII, Section B · businesses only| Rural Health Pain Management LLC Pain Management | $181,100 |
| Rural Surgical Solutions PLLC Surgeon | $176,000 |
| Eide Bailly LLP Consulting & Audit | $142,936 |
Individuals listed as contractors are left out. 5 contractors were paid more than $100,000 in all.
Private foundation grants it received
1 private foundation reported grants to Good Samaritan Hospital Association totaling $350K on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.
Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.
Correct a figure or respond
Every number above is copied from Good Samaritan Hospital Association's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Good Samaritan Hospital Association, you can publish a response that is linked from this page.
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Of every $100 Good Samaritan Hospital Association spent in FY2026, $88.12 went to programs. The full breakdown, from its IRS Form 990:
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All health care charities · Largest charities in North Dakota
Questions people ask
How much of Good Samaritan Hospital Association's spending goes to programs?
In the fiscal year ending March 31, 2026, Good Samaritan Hospital Association reported that 88.1% of its $38.5 million in expenses went to program services, 11.9% to management and general and 0.0% to fundraising (Form 990, Part IX).
How much does Good Samaritan Hospital Association pay its top executive?
The largest total compensation Good Samaritan Hospital Association reported for one person in the fiscal year ending March 31, 2026 was $458,216, for the role of Physician & MD (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does Good Samaritan Hospital Association get its money?
Of $39.3 million in revenue in the fiscal year ending March 31, 2026, 4.7% came from contributions and grants (including 1.7% from government grants) and 93.6% from program service revenue (Form 990, Part VIII).
Is Good Samaritan Hospital Association a registered charity?
The IRS lists EIN 45-0226419 as a 501(c)(3) organization (hospital or medical research organization), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024, 2025. A filing shows what the organization reported; it doesn't by itself show whether a program works.
Sources
- FY2026: Form 990 for the fiscal year ending March 31, 2026, object 202642239349301029 · read the filing
- FY2025: Form 990 for the fiscal year ending March 31, 2025, object 202512059349301556 · read the filing
- FY2024: Form 990 for the fiscal year ending March 31, 2024, object 202402689349300820 · read the filing
- FY2023: Form 990 for the fiscal year ending March 31, 2023, object 202322659349301417 · read the filing
- FY2022: Form 990 for the fiscal year ending March 31, 2022, object 202232349349300623 · read the filing
- FY2021: Form 990 for the fiscal year ending March 31, 2021, object 202112669349301506 · read the filing
- FY2020: Form 990 for the fiscal year ending March 31, 2020, object 202002679349300900 · read the filing
All filings for EIN 45-0226419: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.