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Nonprofiteer
← ROCHESTER GENERAL HEALTH SYSTEM WORKERS COMPENSATION TRUST

Form 990 for tax year 2024

Filed by ROCHESTER GENERAL HEALTH SYSTEM WORKERS COMPENSATION TRUST.

Totals

Total revenue
$11,175,526
Total expenses
$11,175,526
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$10,896,924
Investment income
$278,602
Other revenue
$0
Total assets, end of year
$51,197,238
Total liabilities, end of year
$47,221,197
Net assets or fund balances, end of year
$3,976,041
Program services expenses (Part IX)
$10,365,028
Management and general expenses
$810,498
Fundraising expenses
$0
Program service expenses (Part III)
$10,365,028

Program services were 92.7% 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: MEMBER CONTRIBUTION REVENUE

    total $10,896,924 · related or exempt $10,896,924

  • 3 · Investment income

    total $278,602 · excluded $278,602

Functional expenses

Part IX, the statement of functional expenses.

  • 4 · Benefits paid to or for members

    total $8,038,835 · program services $8,038,835

  • 11a · Fees: management

    total $403,705 · program services $197,390 · management and general $206,315

  • 11g · Fees: other

    total $484,744 · program services $237,014 · management and general $247,730

  • 24a · Other expenses: TAXES AND ASSESSMENTS

    total $1,550,755 · program services $1,550,755

  • 24b · Other expenses: LETTER OF CREDIT EXPENS

    total $697,487 · program services $341,034 · management and general $356,453

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $100,000 · end of year $100,000

  • 2 · Savings and temporary cash investments

    beginning of year $95,655 · end of year $26,616

  • 4 · Accounts receivable

    beginning of year $9,185,805 · end of year $8,788,641

  • 11 · Investments: publicly traded securities

    beginning of year $32,073,648 · end of year $35,131,046

  • 15 · Other assets

    beginning of year $7,059,819 · end of year $7,150,935

  • 17 · Accounts payable and accrued expenses

    beginning of year $534,451 · end of year $584,301

  • 25 · Other liabilities

    beginning of year $44,004,435 · end of year $46,636,896

  • 27 · Net assets without donor restrictions

    beginning of year $3,976,041 · end of year $3,976,041

Mission and programs · 2024

Mission

SEE SCHEDULE OTO PROVIDE WORKERS COMPENSATION INSURANCE TO THE EMPLOYEES OF ROCHESTER GENERAL HOSPITAL, UNITY HOSPITAL, NEWARK-WAYNE COMMUNITY HOSPITAL, CLIFTON SPRINGS HOSPITAL & CLINIC, UNITED MEMORIAL MEDICAL CENTER, INDEPENDENT LIVING FOR SENIORS, ROCHESTER GENERAL LONG TERM CARE, GENESEE REGION HOME CARE ASSOCIATION, GENESEE REGION HOME CARE OF ONTARIO COUNTY AND ROCHESTER MENTAL HEALTH CENTER IN AN ECONOMICAL AND EFFICIENT MANNER.

Activities or mission (Part I)

TO PROVIDE WORKERS COMPENSATION INSURANCE TO THE EMPLOYEES OF ROCHESTER GENERAL HOSPITAL, UNITY HOSPITAL, NEWARK-WAYNE COMMUNITY HOSPITAL, CLIFTON SPRINGS HOSPITAL & CLINIC, UNITED MEMORIAL MEDICAL CENTER, INDEPENDENT LIVING FOR SENIORS, ROCHESTER GENERAL LONG TERM CARE, GENESEE REGION HOME CARE ASSOCIATION, GENESEE REGION HOME CARE OF ONTARIO COUNTY AND ROCHESTER MENTAL HEALTH CENTER IN AN ECONOMICAL AND EFFICIENT MANNER.

  • TO PROVIDE WORKERS' COMPENSATION INSURANCE TO THE EMPLOYEES OF ROCHESTER GENERAL HOSPITAL, UNITY HOSPITAL, NEWARK WAYNE COMMUNITY HOSPITAL, CLIFTON SPRINGS HOSPITAL AND CLINIC, UNITED MEMORIAL MEDICAL CENTER, INDEPENDENT LIVING FOR SENIORS, ROCHESTER GENERAL LONG TERM CARE, GENESEE REGION HOME CARE ASSOCIATION, GENESEE REGION HOME CARE OF ONTARIO COUNTY AND ROCHESTER MENTAL HEALTH CENTER IN AN ECONOMICAL AND EFFICIENT MANNER.

    Expenses $10,365,028 · Revenue $10,896,924

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • 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

  • Thomas Crilly

    CFO

    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

  • Christian Casini

    SVP RISK MANAGEMENT & BOARD CHAIR

    Total calculated
    $419,490
    From this org
    $0
    From related orgs
    $385,121
    Other
    $34,369
    Hours/week
    0 + 55 related

    Schedule J breakdown matched by us

    Base
    $0 + $341,091 related
    Bonus
    $0 + $44,030 related
    Other
    $0
    Deferred
    $0 + $30,105 related
    Nontaxable benefits
    $0 + $4,264 related
    Filer's total
    $0 + $419,490 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

  • Charles Whipple

    GENERAL COUNSEL

    Total calculated
    $583,406
    From this org
    $0
    From related orgs
    $577,395
    Other
    $6,011
    Hours/week
    0 + 55 related

    Schedule J breakdown matched by us

    Base
    $0 + $427,395 related
    Bonus
    $0 + $150,000 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0 + $6,011 related
    Filer's total
    $0 + $583,406 related

  • Hugh 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

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 - WRITTEN EMPLOYMENT CONTRACTS - 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. 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 FROM THE PLAN IN 2024.
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 · 73.61% owned

    Directly controlled by NWCH

  • PARMA SENIOR HOUSING ASSOCIATES

    HILTON HOUSING PROJECT · NY

  • UNITY SENIOR HOUSING ASSOCIATES

    MOORE PARK · NY

Related corporations and trusts

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

  • GREATER ROCHESTER ASSURANCE COMPANY LTD

    C · INSURANCE · CJ · 100% owned

  • GRACO RISK RETENTION GROUP INC

    C · INSURANCE · SC · 100% owned

    Directly controlled by RGH

  • NWA INC

    C · R/E LEASING · NY · 100% owned

    Directly controlled by NWCH

  • GREATER ROCHESTER INDEPENDENT PRACTICE ASSOCIATION INC

    C · INDEPENDENT PRACTICE ASSOCIATION · NY · 100% owned

    Directly controlled by RRH

  • ROCHESTER GENERAL HEALTH SYSTEM DIALYSIS INC

    C · DIALYSIS · NY · 100% owned

    Directly controlled by RGHS

  • ACM MEDICAL LABORATORY INC

    C · CLINICAL LAB · NY

    Directly controlled by PRH INC

  • PRH INC

    C · MEDICAL LAB · NY

    Directly controlled by ROCHESTER REGIONAL HEALTH

  • PARMA SENIOR HOUSING 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
4 November 2025
IRS schema version
2024v5.2
Source object
202543169349302034

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