Samaritan Keep Nursing Home INC

Tax-deductible

Watertown, NY501(c)(3)Since 1970Human ServicesEIN 16-0969838Revenue $24.4M in FY2024

On file with the IRSsamaritanhealth.com104 Paddock St, 13601-3966 · Watertown, NYTax-exempt since Mar 1970Publicly supported charity — 170(b)(1)(A)(vi)

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To provide high quality,comprehensive, safe and compassionate healthcare services to meet the needs of our civilian and military community.

501(c)(3) charity; gifts are tax-deductible.
92¢ of each $1 spent went to programs.
Run by 17 volunteers and 493 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $1.2M a year · 5% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$891K
to officers and key staff · 3% of spending
Top officer’s pay higher than 57% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$7.8M
84% of total assets
Concern: liabilities are 84% of assets; over 80%.
Pt X · Ln 26
Independent board members
12
of 15 voting members
Looks good: 12 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$24.4M
-1.0% vs prior year
Spent
$25.6M
To programs
92%
Net assets
$1.5M
By yearFY2020–FY2024
Revenue
$24.4M
FY2024▼ -1.0%
Tap a bar for its year
Revenue by fiscal year
FY2020$25.3M
FY2021$23.0M
FY2022$20.5M
FY2023$24.6M
FY2024$24.4M
Expenses
$25.6M
FY2024▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$26.1M
FY2021$25.1M
FY2022$22.4M
FY2023$24.3M
FY2024$25.6M
Net assets
$1.5M
FY2024▼ -43%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.2M
FY2021$3.5M
FY2022$2.0M
FY2023$2.7M
FY2024$1.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1970.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $23.7M Management & general 8% · $2.0M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

24 people listed on the 990; $891K paid to officers and key staff.

Part VII, Section A · reportable compensation
$231,978Pt VII · Sec A
Skh Float Nurse
$209,037Pt VII · Sec A
Skh Nursing Admin
$139,900Pt VII · Sec A
$125,654Pt VII · Sec A
Skh Nursing Admin
$116,289Pt VII · Sec A
Skh Administrator
$68,430Pt VII · Sec A
Smc Board Chair Ex Officio
$0Pt VII · Sec A
$0Pt VII · Sec A

Amy Collins’s $232K as Lpn is at the 57th percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Amy Collins$231,978$206,457—$163,492$171,776
Kristy Bovee$209,037$204,102—$188,463$159,406
Patrick Calli$68,430$45,527$207,263——
Debbie Elliot———$140,653$122,175
Megan Larkins$139,900————
Chris Hochgraf———$136,281—
Katheen Rivers———$131,924—
Kathy Rivers————$130,674

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers healthcare services to civilian and military communities.

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Provided by the organization

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1 program · $23.7M · in their own filed words · FY2024
01

Professional care of residents in a 272-BED skilled nursing facility. 88,940 resident days of care were rendered during 2024.

$23.7Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2020
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$24.4M
Ln 12
Fees for servicesLn 2g$23.9M
Other incomeLn 4–11$347K
Investment incomeLn 3$79K
Money outPt IX
$25.6M
Ln 25
Programscol B$23.7M
Managementcol C$2.0M
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$3.2M
Total assetsLn 16$9.3M
LiabilitiesLn 26$7.8M
PeoplePt VI, VII
24
listed · VII A
PaidVII A6
Voting boardVI 1a15
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$25K
Government grantsLn 1e$25K
Fees for servicesLn 2g$23.9M
Investment incomeLn 3$79K
Other incomeLn 4–11$347K
Total revenueLn 12$24.4M
Assets in detailPt X, end of year
CashLn 1−$21K
SavingsLn 2$3.2M
Cash and savings togetherLn 1–2$3.2M
InvestmentsLn 11–13$1.1M
Land, buildings, equipmentLn 10c$1.8M
Other assetsLn 15$951K
Total assetsLn 16$9.3M
LiabilitiesLn 26$7.8M
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 5493
VolunteersI 617
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$3.5M$3.2M
InvestmentsLn 11–13$1.1M$1.1M
Land, buildings, equipmentLn 10c$2.1M$1.8M
Total assetsLn 16$9.4M$9.3M
LiabilitiesLn 26$6.8M$7.8M
Net assetsLn 32$2.7M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$68K$68K
Other salaries and wagesLn 7$14.3M$13.9M$358K
Pension plan contributionsLn 8$371K$365K$6K
Other employee benefitsLn 9$1.7M$1.6M$30K
Payroll taxesLn 10$1.1M$1.0M$19K
Legal feesLn 11b$4K$4K
Accounting feesLn 11c$70K$70K
Other fees for servicesLn 11g$2.1M$1.6M$512K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$49K$14K$35K
Information technologyLn 14$139K$8K$132K
OccupancyLn 16$335K$335K
TravelLn 17$3K$3K$630
Conferences, conventions and meetingsLn 19$4K$2K$1K
InterestLn 20$2K$1K$1K
Payments to affiliatesLn 21$1.2M$916K$325K
Depreciation, depletion and amortizationLn 22$410K$410K
InsuranceLn 23$337K$337K
Other expenses (24a–d)Ln 24$3.1M$3.1M$7K
All other expensesLn 24e$378K$300K$78K
Total functional expensesLn 25$25.6M$23.7M$2.0M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $24.4M$25.6M−$1.2M$1.5M 990 PDF
FY2023 $24.6M$24.3M$324K$2.7M 990 PDF
FY2022 $20.5M$22.4M−$1.9M$2.0M 990 PDF
FY2021 $23.0M$25.1M−$2.1M$3.5M 990 PDF
FY2020 $25.3M$26.1M−$815K$5.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $24,399,887 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$25,000
I-9 Program service revenuePrior year $23,923,164$23,948,888
I-10 Investment incomePrior year $22,334$78,905
I-11 Other revenuePrior year $689,739$347,094
I-12 Total revenuePrior year $24,635,237$24,399,887
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $15,687,649$17,452,223
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $8,623,841$8,191,261
I-18 Total expensesPrior year $24,311,490$25,643,484
I-19 Revenue less expensesPrior year $323,747−$1,243,597
Part VI · Governance 12 of 15 board members independent, no flags
VI-1a Voting members of the governing body15
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $24,399,887 across 7 lines filed
Lines not itemized here account for $125,154 of total revenue; see the IRS return.
VIII-1e Government grants$25,000
VIII-1h Total contributions, gifts and grants$25,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $23,948,888$23,948,888
VIII-3 Investment incomeExcluded from tax $78,905$78,905
VIII-6 Net rental income or lossExcluded from tax $53,400$53,400
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $168,540$168,540
VIII-12 Total revenueRelated to mission $24,242,582 · Unrelated business $0 · Excluded from tax $132,305$24,399,887
Part IX · Statement of functional expenses $25,643,484 across 20 lines filed
IX-5 Pay of current officers, directors and key staffManagement $68,430$68,430
IX-7 Other salaries and wagesPrograms $13,926,313 · Management $357,844$14,284,157
IX-8 Pension plan contributionsPrograms $365,408 · Management $6,055$371,463
IX-9 Other employee benefitsPrograms $1,631,159 · Management $30,326$1,661,485
IX-10 Payroll taxesPrograms $1,047,219 · Management $19,469$1,066,688
IX-11b Legal feesManagement $4,000$4,000
IX-11c Accounting feesManagement $70,260$70,260
IX-11g Other fees for servicesPrograms $1,592,937 · Management $511,571$2,104,508
IX-12 Advertising and promotionManagement $7,801$7,801
IX-13 Office expensesPrograms $13,869 · Management $35,268$49,137
IX-14 Information technologyPrograms $7,575 · Management $131,875$139,450
IX-16 OccupancyPrograms $334,778$334,778
IX-17 TravelPrograms $2,592 · Management $630$3,222
IX-19 Conferences, conventions and meetingsPrograms $2,376 · Management $1,197$3,573
IX-20 InterestPrograms $1,156 · Management $1,112$2,268
IX-21 Payments to affiliatesPrograms $916,283 · Management $324,766$1,241,049
IX-22 Depreciation, depletion and amortizationPrograms $410,370$410,370
IX-23 InsuranceManagement $336,889$336,889
IX-24 Other expenses (24a–d)Programs $3,099,030 · Management $7,258$3,106,288
IX-24e All other expensesPrograms $299,816 · Management $77,852$377,668
IX-25 Total functional expensesPrograms $23,650,881 · Management $1,992,603 · Fundraising $0$25,643,484
Part X · Balance sheet $9,343,033 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $365,894−$20,891
X-2 Savings and temporary cash investmentsStart of year $3,108,654$3,178,669
X-4 Accounts receivableStart of year $1,902,846$2,181,060
X-8 Inventories for sale or useStart of year $45,253$51,843
X-9 Prepaid expenses and deferred chargesStart of year $163,125$170,807
X-10c Land, buildings and equipment, netStart of year $2,099,795$1,766,174
X-11 Publicly traded securitiesStart of year $1,055,591$1,064,226
X-15 Other assetsStart of year $690,541$951,145
X-16 Total assetsStart of year $9,431,699$9,343,033
X-17 Accounts payable and accrued expensesStart of year $3,480,254$3,091,987
X-19 Deferred revenue$176,403
X-25 Other liabilitiesStart of year $3,271,557$4,550,090
X-26 Total liabilitiesStart of year $6,751,811$7,818,480
X-27 Net assets without donor restrictionsStart of year $2,497,390$1,342,355
X-28 Net assets with donor restrictionsStart of year $182,498$182,198
X-32 Total net assets or fund balancesStart of year $2,679,888$1,524,553
X-33 Total liabilities and net assetsStart of year $9,431,699$9,343,033
Part XI · Reconciliation of net assets $1,524,553 net assets at year end
XI-1 Total revenue$24,399,887
XI-2 Total expenses$25,643,484
XI-3 Revenue less expenses−$1,243,597
XI-4 Net assets at start of year$2,679,888
XI-9 Other changes in net assets$88,262
XI-10 Net assets at end of year$1,524,553

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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