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← ROCHESTER GENERAL COLLEGE OF HEALTH CAREERS

Form 990 for tax year 2024

Filed by ROCHESTER GENERAL COLLEGE OF HEALTH CAREERS.

Totals

Total revenue
$786,965
Total expenses
$3,860,362
Contributions and grants received
$0
Grants paid
$791,976
Program service revenue
$786,965
Investment income
$0
Other revenue
$0
Total assets, end of year
$1,312,688
Total liabilities, end of year
$6,688,506
Net assets or fund balances, end of year
-$5,375,818
Program services expenses (Part IX)
$3,860,362
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$3,860,362

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: TUITION REVENUE

    total $786,965 · related or exempt $786,965

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $791,976 · program services $791,976

  • 7 · Other salaries and wages

    total $1,564,494 · program services $1,564,494

  • 8 · Pension plan contributions

    total $138,615 · program services $138,615

  • 9 · Other employee benefits

    total $121,847 · program services $121,847

  • 10 · Payroll taxes

    total $127,858 · program services $127,858

  • 11g · Fees: other

    total $141,138 · program services $141,138

  • 13 · Office expenses

    total $378,618 · program services $378,618

  • 16 · Occupancy

    total $274,258 · program services $274,258

  • 17 · Travel

    total $753 · program services $753

  • 19 · Conferences, conventions and meetings

    total $21,527 · program services $21,527

  • 22 · Depreciation, depletion and amortization

    total $267,917 · program services $267,917

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $3,241 · program services $3,241

  • 24e · All other expenses

    total $28,120 · program services $28,120

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $205,066 · end of year $373,744

  • 4 · Accounts receivable

    beginning of year $92,087 · end of year $75,191

  • 10a · Land, buildings and equipment: cost or other basis

    $1,493,378

  • 10b · Land, buildings and equipment: accumulated depreciation

    $629,625

  • 10c · Land, buildings and equipment, net

    beginning of year $1,033,337 · end of year $863,753

  • 19 · Deferred revenue

    beginning of year $205,065 · end of year $1,595

  • 25 · Other liabilities

    beginning of year $3,427,844 · end of year $6,686,911

  • 27 · Net assets without donor restrictions

    beginning of year -$2,302,419 · end of year -$5,375,818

Mission and programs · 2024

Mission

THE ROCHESTER GENERAL COLLEGE OF HEALTH CAREERS IS DEDICATED TO PREPARING ADULT LEARNERS WITH THE KNOWLEDGE, SKILLS, AND COMPETENCIES NECESSARY TO PURSUE HEALTH CAREERS, ADVANCED EDUCATION, AND LIFELONG LEARNING.

  • APPROVED BY THE NEW YORK STATE BOARD OF REGENTS IN 2020 AS A DEGREE-GRANTING INSTITUTION, RGCOHC PREPARES ADULT LEARNERS FOR HEALTH CAREERS THROUGH INNOVATIVE PATHWAYS AND PARTNERSHIPS. THE COLLEGE OFFERS PROGRAMS IN NURSING, PRACTICAL NURSING, RADIOLOGIC TECHNOLOGY, AND SURGICAL TECHNOLOGY. RGCOHC IS INSTITUTIONALLY ACCREDITED BY THE ACCREDITING BUREAU OF HEALTH EDUCATION SCHOOLS (ABHES) AND HOLDS PROGRAMMATIC ACCREDITATION FROM THE ACCREDITATION COMMISSION FOR EDUCATION IN NURSING (ACEN). IN 2025, THE COLLEGE INTRODUCED NEW PROGRAMS IN RADIOLOGIC TECHNOLOGY, SURGICAL TECHNOLOGY, AND PRACTICAL NURSING. THE COLLEGE WAS ALSO GRANTED AN ABSOLUTE CHARTER BY THE NEW YORK STATE BOARD OF REGENTS AS A PERMANENT DEGREE-GRANTING INSTITUTION ON SEPTEMBER 8, 2025.

    Expenses $3,860,362 · Grants $791,976 · Revenue $786,965

As filed on the 2024 return.

Listed in Part VII

  • Easter Tucker

    CHAIR OF THE BOARD

    Total calculated
    $0
    Hours/week
    1

  • Thomas Crilly

    TREASURER

    Total calculated
    $1,716,134
    From this org
    $0
    From related orgs
    $1,631,510
    Other
    $84,624
    Hours/week
    0 + 55 related

    Schedule J breakdown matched by us

    Base
    $0 + $793,396 related
    Bonus
    $0 + $836,419 related
    Other
    $0 + $1,695 related
    Deferred
    $0 + $75,178 related
    Nontaxable benefits
    $0 + $9,446 related
    Filer's total
    $0 + $1,716,134 related

  • Richard Davis PhD

    CEO

    Total calculated
    $4,013,008
    From this org
    $0
    From related orgs
    $3,950,234
    Other
    $62,774
    Hours/week
    0 + 55 related

    Schedule J breakdown matched by us

    Base
    $0 + $1,802,762 related
    Bonus
    $0 + $2,147,472 related
    Other
    $0
    Deferred
    $0 + $53,494 related
    Nontaxable benefits
    $0 + $9,280 related
    Filer's total
    $0 + $4,013,008 related

  • Victoria Record RN

    PRESIDENT

    Total calculated
    $340,630
    From this org
    $0
    From related orgs
    $293,393
    Other
    $47,237
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $223,505 related
    Bonus
    $0 + $69,888 related
    Other
    $0
    Deferred
    $0 + $34,422 related
    Nontaxable benefits
    $0 + $12,815 related
    Filer's total
    $0 + $340,630 related

  • Robert Mayo MD

    DIRECTOR

    Total calculated
    $1,077,491
    From this org
    $0
    From related orgs
    $930,210
    Other
    $147,281
    Hours/week
    0 + 55 related

    Schedule J breakdown matched by us

    Base
    $0 + $499,961 related
    Bonus
    $0 + $430,249 related
    Other
    $0
    Deferred
    $0 + $134,593 related
    Nontaxable benefits
    $0 + $12,688 related
    Filer's total
    $0 + $1,077,491 related

  • Corey Hepburn EdD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Richard Alweis MD

    DIRECTOR

    Total calculated
    $449,246
    From this org
    $0
    From related orgs
    $413,048
    Other
    $36,198
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $306,466 related
    Bonus
    $0 + $106,582 related
    Other
    $0
    Deferred
    $0 + $27,944 related
    Nontaxable benefits
    $0 + $8,254 related
    Filer's total
    $0 + $449,246 related

  • Annette Macias-Hoag Dnp Mha Bns R

    SECRETARY

    Total calculated
    $782,597
    From this org
    $0
    From related orgs
    $691,954
    Other
    $90,643
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $427,653 related
    Bonus
    $0 + $264,301 related
    Other
    $0
    Deferred
    $0 + $81,808 related
    Nontaxable benefits
    $0 + $8,835 related
    Filer's total
    $0 + $782,597 related

  • Yasmin Redding

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Matthew Schiralli MD

    DIRECTOR

    Total calculated
    $692,832
    From this org
    $0
    From related orgs
    $667,333
    Other
    $25,499
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $0 + $448,058 related
    Bonus
    $0 + $219,275 related
    Other
    $0
    Deferred
    $0 + $14,733 related
    Nontaxable benefits
    $0 + $10,766 related
    Filer's total
    $0 + $692,832 related

  • Mary Mahler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Shari McDonald RN

    DIRECTOR

    Total calculated
    $484,314
    From this org
    $0
    From related orgs
    $375,856
    Other
    $108,458
    Hours/week
    1

    Schedule J breakdown matched by us

    Base
    $0 + $293,958 related
    Bonus
    $0 + $81,898 related
    Other
    $0
    Deferred
    $0 + $99,623 related
    Nontaxable benefits
    $0 + $8,835 related
    Filer's total
    $0 + $484,314 related

  • Jennifer Eslinger

    COO

    Total calculated
    $1,548,389
    From this org
    $0
    From related orgs
    $1,507,863
    Other
    $40,526
    Hours/week
    0 + 55 related

    Schedule J breakdown matched by us

    Base
    $0 + $813,828 related
    Bonus
    $0 + $694,035 related
    Other
    $0
    Deferred
    $0 + $28,987 related
    Nontaxable benefits
    $0 + $11,539 related
    Filer's total
    $0 + $1,548,389 related

  • Hugh R Thomas

    FORMER CAO

    Total calculated
    $1,082,559
    From this org
    $0
    From related orgs
    $1,082,559
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $1,082,559 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $1,082,559 related

  • Douglas Stewart Psyd

    FORMER DIRECTOR

    Total calculated
    $518,861
    From this org
    $0
    From related orgs
    $537,980
    Other
    -$19,119
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $0 + $537,980 related
    Deferred
    $0 + -$19,119 related
    Nontaxable benefits
    $0
    Filer's total
    $0 + $518,861 related

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS IS ESTABLISHED USING THE FOLLOWING: - COMPENSATION COMMITTEE - INDEPENDENT COMPENSATION CONSULTANT - FORM 990 OF OTHER ORGANIZATIONS - COMPENSATION SURVEYS AND STUDIES - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE ON AN ANNUAL BASIS, THE ORGANIZATION USES AN INDEPENDENT COMPENSATION CONSULTANT TO REVIEW THE SALARIES FOR ALL EXECUTIVES TO ENSURE SUCH SALARIES ARE CONSISTENT WITH MARKET SALARIES PAID TO SIMILARLY SITUATED EXECUTIVES. IN ADDITION, A COMPENSATION COMMITTEE REVIEWS THIS INFORMATION ANNUALLY AND IT IS THEN APPROVED BY THE EXECUTIVE COMPENSATION COMMITTEE OF THE BOARD. FINALLY, EXECUTIVES RECEIVE A WRITTEN LETTER OUTLINING THE SPECIFICS OF THE COMPENSATION AGREEMENT AND THEIR EXPECTED PERFORMANCE.
PART I, LINES 4A-B
COMPENSATION TO THE FORMER CHIEF ADMINISTRATIVE OFFICER INCLUDES PAYMENTS AGREED TO UPON SEPARATION FROM THE ORGANIZATION. SEVERANCE PAYMENTS CONTINUE TO BE MADE THROUGH EARLY 2025. THESE PAYMENTS HAVE NOT BEEN ACCRUED OR REPORTED AS OF DECEMBER 31, 2024. COMPENSATION TO THE FORMER UNITY HOSPITAL PRESIDENT INCLUDES PAYMENTS AGREED TO UPON SEPARATION FROM THE ORGANIZATION. SEVERANCE PAYMENTS CONTINUE TO BE MADE THROUGH EARLY 2025. THESE PAYMENTS HAVE NOT BEEN ACCRUED OR REPORTED AS OF DECEMBER 31, 2024. SUPPLEMENTAL EXECUTIVE RETIREMENT PLANS PROVIDE BENEFITS TO CERTAIN KEY EXECUTIVE EMPLOYEES OF ROCHESTER REGIONAL HEALTH. THE ORGANIZATION MAINTAINS A SECTION 457(F) PLAN WHICH WOULD BE CONSIDERED A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. THERE WERE NO DISTRIBUTIONS MADE FROM THE PALN IN 2024.
FORM 990, PART II, COLUMN C:
RETIREMENT AND OTHER DEFERRED COMPENSATION - THIS COLUMN IS REFLECTIVE OF THE ACTUARIAL CHANGE IN DEFINED BENEFIT PENSION PLAN AND POST-RETIREMENT BENEFITS FOR THE TAX YEAR.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • NW ASSOCIATES LP

    RELATED · R/E LEASING · NY

    Directly controlled by NWCH

  • PARMA SENIOR HOUSING

    RELATED · HILTON PROJ · NY

  • UNITY SENIOR HOUSING

    RELATED · MOORE PK · NY

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • ACM MEDICAL LABORATORY INC

    C · CLINICAL LAB · NY

    Directly controlled by PRH INC

  • GRACO RISK RETENTION GROUP INC

    C · INSURANCE · SC · 100% owned

    Directly controlled by RGH

  • GREATER ROCHESTER ASSURANCE COMPANY LTD

    C · INSURANCE · CJ · 100% owned

  • GREATER ROCHESTER INDEPENDENT PRACTICE ASSOCIATION INC

    C · INDEPENDENT PRACTICE ASSOCIATION · NY · 100% owned

    Directly controlled by RRH

  • NWA INC

    C · R/E LEASING · NY · 100% owned

    Directly controlled by NWCH

  • PARMA SENIOR HOUSING LLC

    C · SENIOR HOUSING · NY

    Directly controlled by ROCHESTER REGIONAL HEALTH

  • PRH INC

    C · MEDICAL LAB · NY

    Directly controlled by ROCHESTER REGIONAL HEALTH

  • ROCHESTER GENERAL HEALTH SYSTEM DIALYSIS INC

    C · DIALYSIS · NY · 100% owned

    Directly controlled by RGHS

  • UNITY HEALTH SYSTEM PURCHASING GROUP LLC

    C · SENIOR HOUSING · NY

    Directly controlled by ROCHESTER REGIONAL HEALTH

  • UNITY SENIOR HOUSING CORP

    C · SENIOR HOUSING · NY

    Directly controlled by ROCHESTER REGIONAL HEALTH

  • ENHANCED STAFFING SOLUTIONS LLC

    C · TEMPORARY STAFFING · NY · 100% owned

    Directly controlled by PRH INC

Provenance

Return type
form_990
Tax year
2024
Filed
3 November 2025
IRS schema version
2024v5.2
Source object
202503169349302315

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