Catholic Health
Legal name: Catholic Health System
Nonprofit profile at a glance
- EIN
- 222565278
- IRS 990 coverage
- 2010–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Buffalo, NY, USA
- Phone
- 7169232968
- Rating
- 87
- Verdict
- STRONG
- Rating confidence
- Moderate
- Affiliation
- Christianity
Reported finances
- Revenue
- $210,097,611
- Expenses
- $213,153,270
- Assets
- $602,177,294
- Liabilities
- $453,700,319
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
45 people listed
Executive titles in this filing
- Joyce Markiewicz (President & Chief Executive Officer Administration)
- Martin Boryszak (Senior VP of Acute Care & President Mercy Hospital)
- Laurie Ricciardi-Merletti (Former President Physician Enterprise)
- Mark Sullivan (Former President CHS)
Highest reported compensation
- Joyce Markiewicz (President & Chief Executive Officer Administration): $1,912,200 total reported compensation
- Mark Sullivan (Former President CHS): $1,864,539 total reported compensation
- Dr Brian D' Arcy (Director Clinical and Graduate Medical Education): $1,257,598 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Catholic Health is called to reveal the healing love of Jesus to all. A mission driven organization is an organization that is true to its sacred-purpose and strategically focuses on the intentional weaving of the mission and values into the culture of the organization. Mission and Values differentiate and define the organization as both a healing environment for patients as well as a nurturing culture for the associates and affiliated physicians. Our mission is the driving force behind all that we are and all that we do at Catholic Health. Like Jesus, who reached out in love and compassion to the sick and suffering of his day, Catholic Health dedicates itself to delivering high-quality, compassionate, and affordable health services to all with special care gi.
What it reported doing in 2024
The Catholic Health System (CHS) provides administrative support services to the Catholic Health System entities which include: Acute Care, Continuing Care, Home Care, and Primary Care services. The program services are support services that are provided for the benefits of the health care delivery system. These include Compliance, Facility Planning, Finance, Human Resources, Information Technology, Legal Services, Marketing, Revenue Management Center, and other services. More information can be found on the Catholic Health System website www.CHSBUFFALO.ORG.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 89
- Accountability: 98
- Sustainability: 35
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 96.7%; rating input score 97
- Program expense ratio: 95.8%; rating input score 96
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 17th percentile among comparable filings
- Pay-setting controls: 6 of 6 controls in place; rating input score 100
- Compensation committee: Pass
- Independent consultant: Pass
- Other Form 990s reviewed: Pass
- Written employment contract: Pass
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 95.8%; rating input score 96; 49th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -1.5%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 2.83; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.75; rating input score 19; 19th percentile among comparable filings
- Officer compensation ratio: 6.7%; rating input score 8; 8th percentile among comparable filings
Growth
- Program expense growth: 5.2% per year; rating input score 100; 42nd percentile among comparable filings
- Revenue growth: 5.2% per year; rating input score 100; 45th percentile among comparable filings
- Asset growth: 13.3% per year; rating input score 100; 82nd percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 96.7% of revenue deployed · 95.8% of spending went to programs
- Governance: 23 of 24 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $204.2M in reported program spending
- Leadership: top reported pay $1.9M · 45 people listed · 6 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $28.1M reported
- Consistency: 33 of 34 current checks pass · 1 finding to review
- Schedules: 8 filed schedules · includes executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 22 filed money-flow records
- Related organizations: 22 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Operating margin scored 21/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 8/100.
- High — Sustainability: Liabilities to assets ratio scored 19/100.