Eastern Niagara Hospital Inc

Nonprofit profile at a glance

EIN
161137084
IRS 990 coverage
2010–2022
Forms available
Form 990 2022, Form 990-T 2020
Location
Lockport, NY, USA
Phone
7165145800
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Hospital, General

Official website

Reported finances

Revenue
$32,276,968
Expenses
$37,496,102
Assets
$11,942,825
Liabilities
$26,646,865

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

16 people listed

Executive titles in this filing

  • D MICHAEL SLATE MD (PRESIDENT MEDICAL STAFF)
  • ANNE MCCAFFREY (DIRECTOR AND CEO)

Highest reported compensation

  • ANNE MCCAFFREY (DIRECTOR AND CEO): $328,929 total reported compensation
  • JOSEPH GIANSANTE (DIRECTOR OF HUMAN RESOURCE): $281,864 total reported compensation
  • MARALYN MILITELLO (DIRECTOR OF NURSING): $237,516 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Eastern niagara hospital's mission is to meet the health care needs of the community with quality, compassionate, state of the art and personalized medical care. Its motto of "committed to caring" reflects the ongoing focus of physicians, staff and volunteers to enhance the physical, emotional and social well-being of each patient whom they have the privilege to serve. The hospital continuously strives to improve access to services, while ensuring patient satisfaction through a supportive and progressive environment. In carrying out its mission, eastern niagara hospital serves as a responsible employer and maintains fiscal integrity in its goal to remain a reliable and strong health care system will into the future.in march 2023, the hospital announced plans to cease operations and formally closed in june 2023.

What it reported doing in 2022

Eastern niagara hospital is dedicated to offering quality health care services to the communities of eastern niagara county. Eastern niagara hospital provides charitable inpatient and outpatient care, including 24 hour emergency service to any individual regardless of their ability to pay. In addition, the hospital operates a community medical clinic and offers numerous health care awareness programs, smoking cessation, pregnancy, healthy heart and nutritional counseling.

Operating model

Revenue model
Earned-program. 77% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 89
  • Accountability: 81
  • Sustainability: 13
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90%; rating input score 90
  • Program expense ratio: 77.5%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Missing
    • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 14th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -16.2%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.32; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 2.23; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 3.4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -6.1% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -4.1% per year; rating input score 0; 3rd percentile among comparable filings
  • Asset growth: -6.3% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 90% of revenue deployed · 77.5% of spending went to programs
  • Governance: 9 of 12 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $29M in reported program spending
  • Leadership: top reported pay $329K · 16 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $3.3M reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2010 to 2022
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.