Lewis County Hospital Foundation Inc

Nonprofit profile at a glance

EIN
161602484
IRS 990 coverage
2013–2025
Forms available
Form 990 2025
Location
Lowville, NY, USA
Phone
3153765110
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$417,974
Expenses
$1,433,927
Assets
$1,427,610
Liabilities
$5,255

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • GERALD CAYER (PRESIDENT/EX OFFICIO)
  • JOANNE RHUBART (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JOANNE RHUBART (EXECUTIVE DIRECTOR): $93,426 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of the lewis county hospital foundation is to enrich and enhance the hospital's high quality healthcare services by building strong community relationships and raising funds to invest in the future of our hospital.

What it reported doing in 2025

The mission of the lewis county hospital foundation is to enrich and enhance the hospital's high quality healthcare services by building strong community relationships and raising funds to invest in the future of our hospital.events: the hospital foundation held three events in 2025: a golf tournament raised $39,057 a 5k raised $13,778 a gala raised $49,728the public phase of the capital campaign began in june 2023 and will continue through june 2025. All capital campaign funds will support the capital project at lewis county general hospital. The employee pledge campaign will continue through december 2025. An employee campaign was conducted with lewis county government employees in 2025. All employee pledge donations will be restricted to the capital project at lewis county general hospital.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 91% of its reported program spending out as grants.

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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 94
  • Accountability: 78
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.1%; rating input score 95
  • Fundraising efficiency: $16.98 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 62nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 70%; rating input score 70; 21st percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -243.1%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 6.5%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 17.7% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 12.2% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.1% of spending went to programs
  • Governance: 7 of 10 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.4M in reported program spending
  • Leadership: top reported pay $93K · 12 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 13 filing years from 2013 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 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 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.