Nonprofit · EIN 45-0226419
GOOD SAMARITAN HOSPITAL ASSOCIATION
Also known as HEART OF AMERICA MEDICAL CENTER
Tax-exempt · RUGBY, ND 58368
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $39,300,907 | $38,537,397 | $763,510 | $87,260,668 | $58,305,325 | $28,955,343 |
| March 31, 2025 | 990 | $36,376,534 | $35,356,352 | $1,020,182 | $87,485,667 | $59,065,303 | $28,420,364 |
| March 31, 2024 | 990 | $33,445,568 | $31,320,176 | $2,125,392 | $71,154,311 | $40,090,165 | $31,064,146 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $1,833,580
- of which government grants
- $657,992
- Program service revenue
- $36,791,121
- Investment income
- $621,736
- Net rental income
- $54,470
- Net gain from sales of assets
- $58,581
- Other revenue
- $54,470
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $992,390
- Other salaries and wages
- $14,497,981
- Salaries, compensation and benefits (total)
- $19,846,750
- Professional fundraising fees
- $0
- Legal fees
- $213,204
- Accounting fees
- $177,542
- Occupancy
- $1,133,044
- Travel
- $78,845
- Depreciation
- $4,616,920
- Program services (functional)
- $33,960,652
- Management and general (functional)
- $4,576,745
Balance sheet and other
- Total assets, start of year
- $87,485,667
- Total assets, end of year
- $87,260,668
- Total liabilities, end of year
- $58,305,325
- Net assets, end of year
- $28,955,343
- Land, buildings and equipment
- $59,507,724
- Publicly traded securities
- $2,265,189
- Net assets without donor restrictions
- $28,708,798
- Net assets with donor restrictions
- $246,545
- Gross receipts
- $39,300,907
- Employees
- 334
- Volunteers
- 32
- Year formed
- 1905
- State of legal domicile
- ND
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Josalynne Hoff Rue MD | Physician & MD Highest-paid employee | 40 | $399,480 | $58,736 |
| Ronald Skipper MD | Physician & Surgeon Highest-paid employee | 40 | $391,456 | $52,590 |
| Chelsey Wyatt | CRNA Highest-paid employee | 40 | $320,082 | $56,487 |
| Cammy Kelsch FNP-C | ER Provider Highest-paid employee | 65 | $309,121 | $50,662 |
| Dustin Hager | COO & Provider Key employee | 40 | $229,101 | $46,787 |
| Erik Christenson | Secretary - CEO Officer | 45 | $169,448 | $51,936 |
| Jennifer Melgaard | Pharmacist Key employee | 40 | $159,507 | $32,863 |
| Jenna Thompson | Provider Highest-paid employee | 66.5 | $150,269 | $15,030 |
| Melissa Shepard | Treasurer - CFO Officer | 45 | $145,228 | $19,531 |
| Sara Radomski | HR Director Officer | 40 | $90,725 | $40,477 |
| Wayne Trottier | Chair Trustee or director, Officer | 1 | $0 | $0 |
| Michael Graner | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Craig Zachmeier | Trustee Trustee or director | 1 | $0 | $0 |
| Kolin Johnson | Trustee (Until 06/2025) Trustee or director | 1 | $0 | $0 |
| Kim Bott | Trustee Trustee or director | 1 | $0 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tanner Johnson | Trustee Trustee or director | 1 | $0 |
| Will Griffin | Trustee (Until 11/2025) Trustee or director | 1 | $0 |
| Travis Maddock | Trustee (Until 11/2025) Trustee or director | 1 | $0 |
| Lisa Thorp | Trustee Trustee or director | 1 | $0 |
| Dick Anderson | Trustee (Beg 11/2025) Trustee or director | 1 | $0 |
| Jessie Fahnestock | Trustee (Beg 08/2025) Trustee or director | 1 | $0 |
| Christine Jaeger | Trustee (Beg 11/2025) Trustee or director | 1 | $0 |
990 for the year ended March 31, 2025: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Ronald Skipper MD | ER Provider Highest-paid employee | 40 | $391,460 | $52,009 |
| Josalynne Hoff Rue MD | Physician Highest-paid employee | 40 | $310,958 | $51,887 |
| Chelsey Wyatt | CRNA Highest-paid employee | 40 | $309,461 | $46,778 |
| Cammy Kelsch FNP-C | ER Provider Highest-paid employee | 65 | $274,968 | $50,880 |
| Bobbi Burchinal | Family NP Highest-paid employee | 66.5 | $232,328 | $51,400 |
| Dustin Hager | COO & Provider Key employee | 40 | $211,059 | $47,170 |
| Erik Christenson | Secretary - CEO Officer | 59 | $176,857 | $49,870 |
| Melissa Shepard | Treasurer - CFO Officer | 59 | $139,470 | $19,980 |
| Wayne Trottier | President Trustee or director, Officer | 1 | $0 | $0 |
| Michael Graner | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Craig Zachmeier | Trustee Trustee or director | 1 | $0 | $0 |
| Kolin Johnson | Trustee Trustee or director | 1 | $0 | $0 |
| Kim Bott | Trustee Trustee or director | 1 | $0 | $0 |
| Tanner Johnson | Trustee Trustee or director | 1 | $0 | $0 |
| Will Griffin | Trustee Trustee or director | 1 | $0 | $0 |
| Travis Maddock | Trustee Trustee or director | 1 | $0 | $0 |
| Lisa Thorp | Trustee Trustee or director | 1 | $0 | $0 |
990 for the year ended March 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Ronald Skipper MD | Surgeon Highest-paid employee | 40 | $375,294 | $42,988 |
| Josalynne Hoff Rue MD | Physician Highest-paid employee | 40 | $317,795 | $45,516 |
| Chelsey Wyatt | CRNA Highest-paid employee | 40 | $298,617 | $47,444 |
| Steven Schoneberg MD | Physician Highest-paid employee | 40 | $284,605 | $39,248 |
| Cammy Kelsch FNP-C | ER Provider Highest-paid employee | 66.5 | $276,302 | $45,703 |
| Dustin Hager | COO & Provider Key employee | 40 | $201,996 | $45,594 |
| Erik Christenson | Secretary - CEO Officer | 58 | $153,379 | $44,032 |
| Melissa Shepard | Treasurer - CFO Officer | 58 | $137,138 | $15,966 |
| Wayne Trottier | President Trustee or director, Officer | 1 | $0 | $0 |
| Michael Graner | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Craig Zachmeier | Trustee Trustee or director | 1 | $0 | $0 |
| Kolin Johnson | Trustee Trustee or director | 1 | $0 | $0 |
| Kim Bott | Trustee Trustee or director | 1 | $0 | $0 |
| Tanner Johnson | Trustee Trustee or director | 1 | $0 | $0 |
| Will Griffin | Trustee Trustee or director | 1 | $0 | $0 |
| Travis Maddock | Trustee Trustee or director | 1 | $0 | $0 |
| Lisa Thorp | Trustee Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 2975 HIGHWAY 2 E, RUGBY, ND 58368-7801
- Principal officer (990 for 2025)
- Erik Christenson, 2975 Hwy 2 E, Rugby, ND 583687801
- Signed the 990
- Melissa Shepard, CFO
- Phone
- (701) 776-5261
- Website
- www.hamc.com
- Return prepared by
- Eide Bailly Advisory LLC
Mission
To deliver compassionate care by advancing the physical and spiritual well-being of the communities we serve through smart medicine and exceptional service.
Program accomplishments
- 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
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 45-0226419
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Hospital or medical research organization
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1952
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E220)
- Assets (IRS master file)
- $87,260,668
- Income (IRS master file)
- $39,300,907
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $39,300,907 | $38,537,397 | $87,260,668 | XML |
| 990 | March 2025 | $36,376,534 | $35,356,352 | $87,485,667 | XML |
| 990 | March 2024 | $33,445,568 | $31,320,176 | $71,154,311 | XML |
| 990 | March 2023 | $37,554,250 | $28,691,018 | $34,054,250 | IRS |
| 990 | March 2022 | – | – | – | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2019 | – | – | – | IRS |
| 990 | March 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 45-0226419).
Questions about GOOD SAMARITAN HOSPITAL ASSOCIATION
- What is the EIN of GOOD SAMARITAN HOSPITAL ASSOCIATION?
- The employer identification number (EIN) of GOOD SAMARITAN HOSPITAL ASSOCIATION is 45-0226419.
- Is GOOD SAMARITAN HOSPITAL ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1952.
- Are donations to GOOD SAMARITAN HOSPITAL ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GOOD SAMARITAN HOSPITAL ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of GOOD SAMARITAN HOSPITAL ASSOCIATION due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GOOD SAMARITAN HOSPITAL ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of GOOD SAMARITAN HOSPITAL ASSOCIATION?
- The 990 for the year ended March 31, 2026 names Erik Christenson.
- Who are the officers and directors of GOOD SAMARITAN HOSPITAL ASSOCIATION?
- The 990 for the year ended March 31, 2026 lists 22 people; 10 received compensation from the organization, the highest $399,480 (Josalynne Hoff Rue MD, Physician & MD).
- How much revenue does GOOD SAMARITAN HOSPITAL ASSOCIATION have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $39,300,907, expenses of $38,537,397 and total assets of $87,260,668 at year end.
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- TRI-COUNTY SENIOR MEALS EIN 45-0397052 · last filed 990 for 2025
- RUGBY AMATEUR HOCKEY ASSOCIATION EIN 45-0407042 · last filed 990 for 2025
- RUGBY CHAMBER OF COMMERCE EIN 45-0342583 · last filed 990 for 2025
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- GROWING PLACE EIN 45-0373315 · last filed 990 for 2025
- GEOGRAPHICAL CENTER HISTORICAL SOCIETY EIN 23-7090883 · last filed 990-EZ for 2025