Rochester Regional Health

Legal name: Massena Hospital Inc

Nonprofit profile at a glance

EIN
843134268
IRS 990 coverage
2020–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Massena, NY, USA
Phone
5859221595
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Hospital, General

Official website

Reported finances

Revenue
$74,075,546
Expenses
$69,209,640
Assets
$41,805,632
Liabilities
$18,297,369

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

23 people listed

Executive titles in this filing

  • RICHARD DAVIS PHD (CEO)
  • DONNA MCGREGOR (PRESIDENT, SLH)

Highest reported compensation

  • RICHARD DAVIS PHD (CEO): $4,013,008 total reported compensation
  • THOMAS CRILLY (CFO): $1,716,134 total reported compensation
  • JENNIFER ESLINGER (COO): $1,548,390 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide compassionate, high-quality healthcare to the communities we serve.

What it reported doing in 2024

Massena hospital is a critical access, 25-bed hospital providing inpatient medical, surgical, detox and pediatric services, in addition to emergency care. Nutritional counseling, respiratory care, physical, and speech therapies are also offered at the main campus. Numerous outreach primary and specialty care centers offer the community cardiology, infusion, nephrology, neurology, obstetrics/gynecology, and women's health, pediatrics, wound care and surgical care. Total acute inpatient discharges for 2024 were 4263. There were 13,120 emergency department treat and release patients, and 813 hospital based outpatient surgeries.

Operating model

Revenue model
Earned-program. 94% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 95
  • Accountability: 90
  • Sustainability: 44
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.3%; rating input score 86
  • Program expense ratio: 92.4%; rating input score 92
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Pass
    • Independent consultant: Pass
    • Other Form 990s reviewed: Missing
    • 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: Yes; rating input score 100

Accountability

  • Independent voting board: 83.3%; rating input score 83; 31st 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: 6.6%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 0.6; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.44; rating input score 41; 41st percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 72nd percentile among comparable filings
  • Revenue growth: 8.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 4th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 86.3% of revenue deployed · 92.4% of spending went to programs
  • Governance: 10 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $63.9M in reported program spending
  • Leadership: top reported pay $4M · 23 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $3M reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 53 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: Total-asset coverage ratio scored 23/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 41/100.