Upmc Chautauqua at Wca
Nonprofit profile at a glance
- EIN
- 160743226
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024, Form 990-T 2024
- Location
- Jamestown, NY, USA
- Phone
- 7164870141
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Hospital, General
Reported finances
- Revenue
- $181,852,194
- Expenses
- $167,595,290
- Assets
- $120,409,063
- Liabilities
- $29,542,185
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Executive titles in this filing
- BRIAN DURNIOK (PRESIDENT/COO (TO SEPT 2025))
Highest reported compensation
- DAVID GIBBONS (BOARD MEMBER/VICE CHAIR): $1,438,674 total reported compensation
- BRIAN DURNIOK (PRESIDENT/COO (TO SEPT 2025)): $1,054,790 total reported compensation
- JAMES DONNELLY (BOARD MEMBER): $478,017 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 improve the health and well-being of the people of chautauqua county and the surrounding area in a way that includes compassion, dedication, a commitment to quality and patient safety while maintaining economic viability and a vision for the 21st century, without regard for the patients ability to pay for these health services.
What it reported doing in 2024
Operated a hospital to improve the health and well-being of the people of chautauqua county and the surrounding area. See schedule o for additional details.
Operating model
- Revenue model
- Earned-program. 95% 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 - The filed numbers largely add up and most filed governance safeguards are in place. Total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 58
- Transparency & Controls: 85
- Accountability: 77
- Sustainability: 55
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.1%; rating input score 63
- Program expense ratio: 68.5%; rating input score 68
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 68th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Missing
- Independent consultant: Pass
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- 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: 60%; rating input score 60; 16th 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: 7.8%; rating input score 66; 66th percentile among comparable filings
- Total-asset coverage ratio: 0.72; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0.25; rating input score 62; 62nd percentile among comparable filings
- Officer compensation ratio: 1.2%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 6.9% per year; rating input score 100; 56th percentile among comparable filings
- Revenue growth: 5.2% per year; rating input score 100; 44th percentile among comparable filings
- Asset growth: 2.6% per year; rating input score 100; 18th percentile among comparable filings
Details
- Where the money goes: 63.1% of revenue deployed · 68.5% of spending went to programs
- Governance: 6 of 10 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $114.8M in reported program spending
- Leadership: top reported pay $1.4M · 19 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $22.2M reported
- Consistency: 31 of 31 current checks pass
- Schedules: 7 filed schedules · includes major donors, executive pay, and related organizations
- Filing history: 12 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 7 filed money-flow records
- Related organizations: 141 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 28/100.