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Nonprofiteer
← ROCHESTER GENERAL HOSPITAL

Form 990 for tax year 2024

Filed by ROCHESTER GENERAL HOSPITAL.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2024 , filed 15 December 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Listed only on the earlier return

  • Allen Cheng
  • David Cheeran
  • Randy Green
  • Shuyin Liang

Listed only on the later return

  • Gian Vinelli
  • Rami Elshaar
  • Ryan Lydon
  • Timothy Wager

Totals

Total revenue
$1,742,626,515
Total expenses
$1,755,613,794
Contributions and grants received
$24,839,837
Grants paid
$63,927,965
Program service revenue
$1,674,556,266
Investment income
$27,779,002
Other revenue
$15,451,410
Total assets, end of year
$2,017,718,765
Total liabilities, end of year
$1,157,820,039
Net assets or fund balances, end of year
$859,898,726
Program services expenses (Part IX)
$1,637,990,286
Management and general expenses
$117,623,508
Fundraising expenses
$0
Program service expenses (Part III)
$1,637,990,286

Program services were 93.3% 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.

  • 1d · Related organizations

    $6,387,699

  • 1e · Government grants (contributions)

    $5,061,262

  • 1f · All other contributions, gifts and grants

    $13,390,876

  • 2a · Program service revenue: PATIENT SERVICE REVENUE

    total $1,661,525,576 · related or exempt $1,661,525,576

  • 2b · Program service revenue: RENTAL REVENUE FROM RELATED PARTI

    total $5,958,140 · related or exempt $5,958,140

  • 2c · Program service revenue: SCHOOL OF NURSING

    total $2,527,946 · related or exempt $2,527,946

  • 2d · Program service revenue: RESEARCH

    total $199,318 · related or exempt $199,318

  • 2f · All other program service revenue

    total $4,345,286 · related or exempt $4,345,286

  • 3 · Investment income

    total $17,303,474 · excluded $17,303,474

  • 7a · Gross sales of assets other than inventory

    securities $166,861,879

  • 7b · Less cost or other basis and sales expenses

    securities $156,386,351

  • 7c · Gain or loss

    securities $10,475,528

  • 7d · Net gain or loss

    total $10,475,528 · excluded $10,475,528

  • 11a · Other revenue: PHARMACY REVENUE

    total $9,971,015 · related or exempt $9,971,015

  • 11b · Other revenue: CAFETERIA/CAFE & CATERING

    total $2,354,448 · related or exempt $2,354,448

  • 11c · Other revenue: PASSTHROUGH UBIT

    total $83,445 · unrelated business $83,445

  • 11d · All other revenue

    total $3,042,502 · related or exempt $2,013,614 · unrelated business $1,028,888

  • 11e · Other revenue, total

    $15,451,410

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $63,927,965 · program services $63,927,965

  • 5 · Compensation of officers, directors and key employees

    total $3,665,438 · program services $3,201,189 · management and general $464,249

  • 7 · Other salaries and wages

    total $617,551,606 · program services $595,546,161 · management and general $22,005,445

  • 8 · Pension plan contributions

    total $52,569,037 · program services $50,786,625 · management and general $1,782,412

  • 9 · Other employee benefits

    total $46,209,733 · program services $45,005,851 · management and general $1,203,882

  • 10 · Payroll taxes

    total $48,489,359 · program services $46,078,091 · management and general $2,411,268

  • 11a · Fees: management

    total $2,392,557 · program services $1,730,209 · management and general $662,348

  • 11b · Fees: legal

    total $714,785 · program services $516,906 · management and general $197,879

  • 11c · Fees: accounting

    total $39,940 · program services $28,883 · management and general $11,057

  • 11d · Fees: lobbying

    total $230,360 · management and general $230,360

  • 11g · Fees: other

    total $230,768,540 · program services $192,513,583 · management and general $38,254,957

  • 13 · Office expenses

    total $7,207,735 · program services $7,066,232 · management and general $141,503

  • 16 · Occupancy

    total $47,976,979 · program services $34,695,186 · management and general $13,281,793

  • 17 · Travel

    total $752,069 · program services $735,628 · management and general $16,441

  • 20 · Interest

    total $17,026,236 · program services $13,744,306 · management and general $3,281,930

  • 22 · Depreciation, depletion and amortization

    total $64,571,959 · program services $52,125,249 · management and general $12,446,710

  • 23 · Insurance

    total $12,175,762 · program services $11,909,590 · management and general $266,172

  • 24a · Other expenses: MEDICAL SUPPLIES

    total $485,697,151 · program services $475,079,433 · management and general $10,617,718

  • 24b · Other expenses: SHARED SERVICE EXPENSE

    total $36,799,672 · program services $26,612,168 · management and general $10,187,504

  • 24c · Other expenses: BAD DEBT EXPENSE

    total $9,533,280 · program services $9,533,280

  • 24d · Other expenses: TAXES AND ASSESSMENTS

    total $6,277,519 · program services $6,140,289 · management and general $137,230

  • 24e · All other expenses

    total $1,036,112 · program services $1,013,462 · management and general $22,650

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $26,755,511 · end of year $3,828,359

  • 2 · Savings and temporary cash investments

    beginning of year $48,639,843 · end of year $18,448,257

  • 3 · Pledges and grants receivable

    beginning of year $2,041,397 · end of year $331,197

  • 4 · Accounts receivable

    beginning of year $75,133,578 · end of year $99,694,519

  • 7 · Other notes and loans receivable

    beginning of year $535,641 · end of year $321,477

  • 8 · Inventories for sale or use

    beginning of year $24,784,748 · end of year $20,793,416

  • 9 · Prepaid expenses and deferred charges

    beginning of year $14,504,819 · end of year $20,802,198

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

    $1,404,641,000

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

    $774,872,200

  • 10c · Land, buildings and equipment, net

    beginning of year $654,411,566 · end of year $629,768,800

  • 11 · Investments: publicly traded securities

    beginning of year $235,529,306 · end of year $232,964,186

  • 12 · Investments: other securities

    beginning of year $274,443,846 · end of year $250,093,511

  • 15 · Other assets

    beginning of year $728,652,433 · end of year $740,672,845

  • 17 · Accounts payable and accrued expenses

    beginning of year $223,549,077 · end of year $238,051,291

  • 19 · Deferred revenue

    beginning of year $4,656,662 · end of year $1,487,828

  • 20 · Tax-exempt bond liabilities

    beginning of year $505,053,056 · end of year $499,083,530

  • 25 · Other liabilities

    beginning of year $490,501,099 · end of year $419,197,390

  • 27 · Net assets without donor restrictions

    beginning of year $822,040,409 · end of year $816,593,387

  • 28 · Net assets with donor restrictions

    beginning of year $39,632,385 · end of year $43,305,339

Mission and programs · 2024

Mission

TO ESTABLISH, ERECT AND MAINTAIN A GENERAL HOSPITAL AND DISPENSARY IN THE COUNTY OF MONROE, NY FOR MEDICAL AND SURGICAL AID, CARE AND TREATMENT OF PERSONS IN NEED THEREOF; TO CARRY ON AND CONDUCT A TRAINING SCHOOL FOR NURSES; TO PROMOTE AND CARRY ON SCIENTIFIC RESEARCH RELATED TO THE CARE OF THE SICK AND INJURED; TO PARTICIPATE IN ANY ACTIVITIES DESIGNED AND CARRIED ON TO PROMOTE THE GENERAL HEALTH OF THE COMMUNITY; AND TO ACQUIRE BY PURCHASE, LEASE OR GIFT, OR IN ANY OTHER FASHION, ANY AND ALL REAL AND PERSONAL PROPERTY NECESSARY OR ADVISABLE FOR CARRYING OUT ANY OF THE FOREGOING PURPOSES AND POWERS.

Activities or mission (Part I)

TO OPERATE A GENERAL HOSPITAL IN THE COUNTY OF MONROE, NY FOR MEDICAL AND SURGICAL AID, CARE AND TREATMENT OF PERSONS IN NEED.

  • SEE SCHEDULE O

    Expenses $1,637,990,286 · Grants $63,927,965 · Revenue $1,688,895,343

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

Listed in Part VII

  • Karen M Gallina

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Jeffrey C Mapstone

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Julia Tedesco

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Richard Davis PhD

    CEO

    Total calculated
    $4,013,008
    From this org
    $933,691
    From related orgs
    $3,016,542
    Other
    $62,775
    Hours/week
    13 + 42 related

    Schedule J breakdown matched by us

    Base
    $426,107 + $1,376,654 related
    Bonus
    $507,584 + $1,639,888 related
    Other
    $0
    Deferred
    $12,644 + $40,850 related
    Nontaxable benefits
    $2,194 + $7,087 related
    Filer's total
    $948,529 + $3,064,479 related

  • Linda Becker

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Mike Cicero

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Walter Larkin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Marcy C Mulconry MD

    DIRECTOR

    Total calculated
    $484,907
    From this org
    $0
    From related orgs
    $466,868
    Other
    $18,039
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $201,240 related
    Bonus
    $0 + $265,628 related
    Other
    $0
    Deferred
    $0 + $9,565 related
    Nontaxable benefits
    $0 + $8,474 related
    Filer's total
    $0 + $484,907 related

  • Leon T Sawyko

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Tricia Gatlin Ph D RN

    CHAIR OF THE BOARD

    Total calculated
    $23,681
    From this org
    $23,681
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

  • Kathy Vaeth Ph D

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Laurie Lerner MD

    MEDICAL STAFF PRESIDENT

    Total calculated
    $141,971
    From this org
    $140,013
    From related orgs
    $0
    Other
    $1,958
    Hours/week
    40

  • Rania Ayyad MD

    DIRECTOR

    Total calculated
    $334,083
    From this org
    $301,774
    From related orgs
    $0
    Other
    $32,309
    Hours/week
    40 + 1 related

    Schedule J breakdown matched by us

    Base
    $189,228
    Bonus
    $112,546
    Other
    $0
    Deferred
    $19,323
    Nontaxable benefits
    $12,986
    Filer's total
    $334,083

  • Sara Kelly PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Tammy Snyder

    PRESIDENT

    Total calculated
    $701,357
    From this org
    $678,730
    From related orgs
    $0
    Other
    $22,627
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $493,655
    Bonus
    $185,075
    Other
    $0
    Deferred
    $14,233
    Nontaxable benefits
    $8,394
    Filer's total
    $701,357

  • Ernest Lamour

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Adam Zinkin MD

    MEDICAL STAFF PRESIDENT

    Total calculated
    $0
    Hours/week
    1

  • Jennifer Eslinger

    COO

    Total calculated
    $1,548,390
    From this org
    $411,235
    From related orgs
    $1,096,628
    Other
    $40,527
    Hours/week
    15 + 40 related

    Schedule J breakdown matched by us

    Base
    $221,953 + $591,875 related
    Bonus
    $189,282 + $504,753 related
    Other
    $0
    Deferred
    $7,906 + $21,082 related
    Nontaxable benefits
    $3,147 + $8,392 related
    Filer's total
    $422,288 + $1,126,102 related

  • Thomas Crilly

    CFO

    Total calculated
    $1,716,135
    From this org
    $385,630
    From related orgs
    $1,245,880
    Other
    $84,625
    Hours/week
    13 + 42 related

    Schedule J breakdown matched by us

    Base
    $187,530 + $605,866 related
    Bonus
    $197,699 + $638,720 related
    Other
    $401 + $1,294 related
    Deferred
    $17,769 + $57,409 related
    Nontaxable benefits
    $2,233 + $7,214 related
    Filer's total
    $405,632 + $1,310,503 related

  • Christian Casini

    ASSISTANT SECRETARY

    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

  • Charles Whipple

    GENERAL COUNSEL

    Total calculated
    $583,406
    From this org
    $251,955
    From related orgs
    $325,440
    Other
    $6,011
    Hours/week
    24 + 31 related

    Schedule J breakdown matched by us

    Base
    $186,500 + $240,895 related
    Bonus
    $65,455 + $84,545 related
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $2,623 + $3,388 related
    Filer's total
    $254,578 + $328,828 related

  • Gordon Whitbeck

    PHYSICIAN

    Total calculated
    $1,595,573
    From this org
    $1,497,483
    From related orgs
    $0
    Other
    $98,090
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $900,999
    Bonus
    $596,484
    Other
    $0
    Deferred
    $84,675
    Nontaxable benefits
    $13,415
    Filer's total
    $1,595,573

  • Allen Cheng

    PHYSICIAN

    Total calculated
    $922,983
    From this org
    $915,769
    From related orgs
    $0
    Other
    $7,214
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $773,461
    Bonus
    $142,308
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $7,214
    Filer's total
    $922,983

  • David Cheeran

    PHYSICIAN

    Total calculated
    $1,272,291
    From this org
    $1,147,022
    From related orgs
    $0
    Other
    $125,269
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $1,147,022
    Bonus
    $0
    Other
    $0
    Deferred
    $114,354
    Nontaxable benefits
    $10,915
    Filer's total
    $1,272,291

  • Shuyin Liang

    PHYSICIAN

    Total calculated
    $913,217
    From this org
    $902,754
    From related orgs
    $0
    Other
    $10,463
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $666,774
    Bonus
    $235,980
    Other
    $0
    Deferred
    $10,463
    Nontaxable benefits
    $0
    Filer's total
    $913,217

  • Randy Green

    PHYSICIAN

    Total calculated
    $1,118,092
    From this org
    $1,112,771
    From related orgs
    $0
    Other
    $5,321
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $767,716
    Bonus
    $345,055
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $5,321
    Filer's total
    $1,118,092

  • Hugh Thomas

    FORMER CAO

    Total calculated
    $1,082,560
    From this org
    $472,390
    From related orgs
    $610,170
    Other
    $0
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $0
    Other
    $472,390 + $610,170 related
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $472,390 + $610,170 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

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 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. 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

The 10 largest by cash amount. The API serves every itemized grant.

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.

  • LATTIMORE SERVICES LLC

    RELATED · MGMT SVCS · NY · 29% owned

    Directly controlled by RGH

  • NW ASSOCIATES LP

    RELATED · R/E LEASING · NY · 73.61% owned

    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
12 November 2025
IRS schema version
2024v5.2
Source object
202523169349302992

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