1. GOOD SAMARITAN HEALTH
CENTER OF GWINNETT
FINANCIAL ANALYSIS
Christabel Ghansah
Public Budgeting and Finance
Greg Streib
Summary
The purpose of this paper is to conduct a financial analysis on Good Samaritan Health Center of
Gwinnett (GSHCG).To effectively to do, this paper gives an extensive background of Good
Samaritan i.e. the organization’s mission and purpose/goals,objectives, and values.Perhaps,
most important are the information gathered aboutthe health center’s finances - sources of
revenues (tax and non-tax), expenditures, and budgetary process.To that effect, there are
several graphs and tables to encourage an easy understandingof the health center’s finances.

2. 1
Background - About Good Samaritan Health Center
“We are in the unique position to respond to the community’s increasing unmet need for
charitable medical and dental services for the uninsured and to share the Gospel message with
every willing listener while doing that good work.”1 Gregory E. Lang, Ph.D., Executive Director
It became very apparent after the community had organized several healthcare fairs in the fall
of 2003 that there was a rather significant disparity between the health care needs of
community members and the services available. Concerned citizens began to have
conversations about possibly setting up a ministry to meet the medical needs of individuals
without insurance and/or are not financially well-off to settle medical costs, upon learning
about the state of the underserved population.
To that effect, the community conducted a needs assessment in December 2003 to gather
information about the state of Gwinnett County's health care delivery system; after which,
concerned individuals from local churches in the Gwinnett County area met and discussed a
possible expansion of Good Samaritan Health Care Inc., Atlanta. These discussions tended to be
favorable. Shortly after, in January 2004, a Board of Directors was convened and in March 2004,
Good Samaritan Health Center of Gwinnett was founded and finally opened its doors for
operation in 2005.2
Background - Mission
GSHCG has a mission to "demonstrate the love of Christ through providing affordable primary
health care and dental services to the poor and uninsured.3 Realizing that GSHCG could not
function on its own, the organization joined with several community partners to promote their
mission. Which is "to fulfill that which Jesus taught His disciples: to demonstrate their faith by
caring for the less fortunate, the sick, the naked, the hungry, the homeless, the imprisoned and
the destitute."4
Currently, the health center takes a holistic approach to healthcare and offering services.
Contrary to popular belief, GSHCG is not a free health care provider. Rather it offers
comprehensive primary care on a low-cost, flat fee basis in response to the non-emergency
medical and wellness needs of the community.
GSHCG offers several primary health care needs, including:5
 Individual, Marriage and Family Counseling
 General Medicine/Family Primary Care
 Pediatric Care
1
Gregory E. Lang, Ph.D., Executive Director. Retrieved from: http://goodsamgwinnett.org/wp-
content/uploads/2015/06/GS-2014-Annual-Report-WEB.pdf
2 Retrieved from: http://goodsamgwinnett.org/about-us/
3 Ibid
4 Ibid
5 Ibid

3. 2
 Limited (first 20 weeks) Prenatal Care
 Women’s Health
 Imaging and Specialty Care
 Pharmacy Assistance Program
 Social Work and Resource Referral
 Patient Education, and
 Laboratory Services.
 Health Education and Disease Management Classes
 Individual, Marriage and Family Counseling
As per the goal of GSHCG, the Health Center goes above and beyond to provide its patients with
quality healthcare at an affordable price. In doing so and to prioritize the health and wellness of
patients, the Center has adopted a "Patient-Centered Medical Home" (PCMH) approach. The
PCMH approach includes healthcare providers, close friends and family members (as the
patients wish), and of course, the patient. The Center believes that a collaborative approach is
the best approach towards promoting health and wellness.
Background - Values6
GSHCG works to ensure that:
 Every patient will feel loved and respected as people made in God’s image and for
whom Christ died.
 Each staff member will be motivated to deepen their relationship with Jesus Christ and
demonstrate their love for Him in all they do.
 Each volunteer will believe their time has been effectively and efficiently spent in their
service to advance His Kingdom.
 The healthcare delivered will be high quality, reasonable and affordable, respecting the
life circumstance of those we serve.
 Our donors will believe we are acting to the best of our ability to uphold these values
and will feel our love and appreciation for their support of our efforts.
Background - Goals7
GSHCG strives:
 To meet the spiritual needs of our patients through prayer and biblical counseling.
 To decrease the demand of the uninsured for non-emergent services on the local
hospital emergency rooms.
 To provide a venue for medical professionals and laymen of the
 Christian community to serve a marginalized and impoverished population.
 To be trusted and faithful stewards of the resources made available to us by donors.
6 Ibid
7 Ibid

4. 3
Background - Strategies8
Since its inception, GSHCG:
 Pray every day before we begin our work, asking God to guide our efforts and bless our
patients, volunteers, and staff.
 Utilize volunteer medical providers to keep our costs low, making it possible to charge
our patients significantly discounted fees for our services.
 Accept nursing, pharmacy, and other student healthcare professionals as interns,
making it possible to train rising medical providers in a compassionate Christian setting,
helping to grow within them a heart for medical ministry work.
 Enter into partnerships with the medical community to maximize convenient and
affordable access to other necessary services for our patients.
 Partner with churches to provide a venue for deploying their members into sacrificial
service for the Kingdom.
Revenues and Expenditures
I found some disparities in the amount reported in the annual form 990 and the center's annual
reports. The 990 forms reported higher income and expenses than the annual reports. Upon
further analysis, I noticed that the annual reports made public by the Center ignored to
mention donated goods and services and "other income" as part of its revenue which forms
990 indicated. With regards to expenses, the Center did not state money spent on fundraising
efforts as well as "general costs." For a more holistic analysis, I reported numbers indicated on
the 990 forms.
Table 1 – Revenues and Expenses (2004 – 2014)
Year Revenues Expenses Deficit/Expenses
2004 $ 224,314.00 $ 9,546.00 $ 214,768.00
2005 $ 236,156.00 $ 276,034.00 $ (39,878.00)
2006 $ 479,527.00 $ 558,166.00 $ (78,639.00)
2007 $ 598,374.00 $ 579,933.00 $ 18,441.00
2008 $ 648,802.00 $ 721,371.00 $ (72,569.00)
2009 $ 666,518.00 $ 782,135.00 $ (115,617.00)
2010 $ 494,154.00 $ 568,389.00 $ (74,235.00)
2011 $ 656,934.00 $ 594,436.00 $ 62,498.00
2012 $ 1,284,219.00 $ 954,899.00 $ 329,320.00
2013 $ 1,528,324.00 $ 1,236,988.00 $ 291,336.00
2014 $ 1,272,429.00 $ 1,074,348.00 $ 198,081.00
8 Ibid

5. 4
In the early years, GSHCG generated much of its income from contributions. Of the total
revenue ($236,156), 209,039 came from direct public support. Not surprisingly, much of what
the Center generated went towards program services. As well, the overall expenses exceeded
the amount of income generated which came to a total of $276,034. This spending set the
Center behind by about $39,878. This trend of loss which is indicative of newly established
businesses went on for a couple of years.
Graph 1- Revenues and Expenses (2004 – 2014)9
The Center experienced an $18,441 excess in 2007. However, this excess quickly diminished in
subsequent years when the Center experienced several years on the decline emblematic of the
financial crisis.
Graph 2 – Deficit and Excesses (2004 – 2014)
9
1-11 = 2004 - 2014
$-
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
$1,400,000.00
$1,600,000.00
$1,800,000.00
1 2 3 4 5 6 7 8 9 10 11
Revenues Expenses
$(200,000.00)
$(100,000.00)
$-
$100,000.00
$200,000.00
$300,000.00
$400,000.00
1 2 3 4 5 6 7 8 9 10 11
Deficit/Excesses
Deficit/Excesses

6. 5
From 2008 to 2010, GSHCG suffered significant losses, particularly in 2009 where the Center
raised $666,518 yet spent $782,135; this resulted in a loss of about $115,617.
Table 2 – Breakdown of Expenditures
To curb its losses, GSHCG spent thousands of dollars towards professional fundraising efforts
which proved futile. The Center has since recovered from its losses and has been seeing steady
excesses since 2011.
Graph 3 – Sources of Revenue
Worth noting is that in comparison to program service revenue, contributions and public
support income is consistently higher. GSHCG relies significantly on the public to operate.
Expenditures
Year Employee Compensation Other Expenses Fundraising FeesTotal
2004 9,546.00$ 9,546.00$
2005 84,359.00$ 189,430.00$ 2,245.00$ 276,034.00$
2006 294,721.00$ 234,113.00$ 29,332.00$ 558,166.00$
2007 288,169.00$ 291,764.00$ 579,933.00$
2008 429,473.00$ 291,898.00$ 721,371.00$
2009 482,855.00$ 292,728.00$ 6,552.00$ 782,135.00$
2010 251,932.00$ 282,740.00$ 33,717.00$ 568,389.00$
2011 208,836.00$ 385,600.00$ 594,436.00$
2012 326,560.00$ 628,339.00$ 954,899.00$
2013 548,954.00$ 688,034.00$ 1,236,988.00$
2014 617,826.00$ 456,522.00$ 1,074,348.00$
$-
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
1 2 3 4 5 6 7 8 9 10 11
Revenues
Contributions Program Service

7. 6
According to the 2012 report published by the Health Center, 182 volunteers worked about
11,236 hours which the center estimated to cost around $354,568. Besides these unpaid hours,
actual monies gathered to run the Center comes from public contributions and grants; only
about a third of total revenues is generated by the operation of the Center.
Since its inception, the Health Center has increased the number of patients it attends on a daily
basis. In 2014, Good Samaritan experienced a 400% increase in patient-centered activities as
compared to the figures in 2011. 10
As such, the facility was running at capacity. At the end of that same year, it made it a goal to
relocate to a much bigger location. Looking at revenues and expenditures, I found this to be
overzealous; however, given their fundraising efforts, it was able to acquire necessary funds
and will begin operation at the new location this year.
As part of its goal, the Center is working diligently towards establishing Gwinnett County's only
full-time philanthropic dental practice. Inclined to say such a goal is overtly hopeful and
unattainable, I find it possible, on the other hand, based on its success in gathering funds to
relocate.
Performance-based budgetary
It is apparent that the Center adopts a performance-based budget process. As the center has
grown in capacity over the years, so have the revenues and expenditures. The center has
developed from experiencing 3,139 patient encounters valued at $878,920 (in 2011) to 11,989
valued at $3,416,865 in 2014. Consequently, there's an evident correlation between funding
levels and the performance of the Health Center.11
Issues
The Center believes in serving uninsured patients in underserved communities regardless of
spiritual beliefs. It believes in not forcing its beliefs on patients nor does it coerce patients to
convert to Christianity. However, if a patient is open to learning about Christianity, the Center is
willing to engage the interests of the patient.
I find this to be arguable. It sounds nice on paper, but I find such a stance to be difficult in
practice; especially because the Center believes in praying each morning before opening for
business. As such, most every employee is probably of the Christian faith and hence will engage
patients in talks of Christianity whether intentionally or not. Not to mention that the Center's
number one goal is to "meet the spiritual needs of our patients through prayer and biblical
counseling."
10
Retrievedfrom: http://goodsamgwinnett.org/wp-content/uploads/2015/06/GS-2014-Annual-
Report-WEB.pdf
11 Ibid

8. 7
Although it is symbolic of nonprofit organizations, I find the primary source (contributions) of
the Facility's revenues to be problematic. These contributions directly affect the operations of
the Center. Any decrease in contributions means the Center must cut down on its services or
run at a loss since it does not generate many funds from the services offered. If possible, I
recommend that the Center works towards establishing concrete sources of income.
Consequent fundraising has proven to be favorable judging by the Center’s ability to raise
enough funds to relocate. As well apply for government and private grants, set up galas and
auction off items, throw charity balls, instead of offering flat fees for all patients regardless of
financial status, charge for services according to income brackets.
Regardless, GSHCG is performing well
Notwithstanding the losses during the financial crisis and dependence on contributions, the
Center has been consistent in meeting all its goals. By the end of 2014, the Health Center
received 2477 new patients and provided care to about 4293 individuals which marked a 19%
increase compared to the previous year. As well, GSHCG provided 387 students with mentoring
and internship opportunities in the health care profession; thereby, fulfilling its goal of raising
future medical missionaries. Also, Good Samaritan received several recognitions in the health
care field including the Scott Hudgens Humanitarian of the Year Award and placed as a finalist
in the Gwinnett Chamber of Commerce Small Business of the Year in the non-profit category.12
12 Ibid