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INDEPENDENT LIVING FOR SENIORS INC

EIN 16-1491059 ROCHESTER, NY

Revenue 2024
$101,451,446
Expenses 2024
$95,397,382

Program services were 95.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
X00Z
Classification
1000
Street
100 KINGS HIGHWAY SOUTH

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • CHARLES H HANK STUART

    CHAIR OF THE BOARD

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MARILYN DOLLINGER

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DANIEL MEYERS

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • RICHARD DAVIS PHD

    CEO

    Total calculated
    $4,013,007
    From this org
    $215,467
    From related orgs
    $3,734,766
    Other
    $62,774
    Hours/week
    3 + 52 related

    Schedule J breakdown matched by us

    Base
    $98,332 + $1,704,429 related
    Bonus
    $117,135 + $2,030,337 related
    Other
    $0
    Deferred
    $2,918 + $50,576 related
    Nontaxable benefits
    $506 + $8,774 related
    Filer's total
    $218,891 + $3,794,116 related
  • RALPH DESTEPHANO

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ERIKA IVERY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • DR RICHARD MACHEMER

    TREASURER

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • MANUEL MATOS MD

    DIRECTOR

    Total calculated
    $615,813
    From this org
    $0
    From related orgs
    $528,577
    Other
    $87,236
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $251,140 related
    Bonus
    $0 + $277,437 related
    Other
    $0
    Deferred
    $0 + $76,321 related
    Nontaxable benefits
    $0 + $10,915 related
    Filer's total
    $0 + $615,813 related
  • JAMES NORMAN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • ELIZABETH PATTON PHD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • CORINDA REAVES

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related
  • THOMAS CRILLY

    CFO

    Total calculated
    $1,716,134
    From this org
    $88,991
    From related orgs
    $1,542,519
    Other
    $84,624
    Hours/week
    3 + 52 related

    Schedule J breakdown matched by us

    Base
    $43,276 + $750,120 related
    Bonus
    $45,623 + $790,796 related
    Other
    $92 + $1,603 related
    Deferred
    $4,101 + $71,077 related
    Nontaxable benefits
    $515 + $8,931 related
    Filer's total
    $93,607 + $1,622,527 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
  • JENNIFER ESLINGER

    COO

    Total calculated
    $1,548,389
    From this org
    $82,247
    From related orgs
    $1,425,617
    Other
    $40,525
    Hours/week
    3 + 52 related

    Schedule J breakdown matched by us

    Base
    $44,391 + $769,438 related
    Bonus
    $37,856 + $656,179 related
    Other
    $0
    Deferred
    $1,581 + $27,406 related
    Nontaxable benefits
    $629 + $10,909 related
    Filer's total
    $84,457 + $1,463,932 related
  • ROBERT AROESTY

    VP ELDERONE

    Total calculated
    $256,711
    From this org
    $256,549
    From related orgs
    $0
    Other
    $162
    Hours/week
    55

    Schedule J breakdown matched by us

    Base
    $216,983
    Bonus
    $39,566
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $162
    Filer's total
    $256,711
  • 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
  • LINDA RILEY

    LPN

    Total calculated
    $165,309
    From this org
    $164,949
    From related orgs
    $0
    Other
    $360
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,949
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $360
    Filer's total
    $165,309
  • KATHERINE RALSTON

    DIRECTOR, BUSINESS DEVELOP

    Total calculated
    $193,220
    From this org
    $168,402
    From related orgs
    $0
    Other
    $24,818
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,333
    Bonus
    $17,069
    Other
    $0
    Deferred
    $15,097
    Nontaxable benefits
    $9,721
    Filer's total
    $193,220
  • LUCY SAM

    SENIOR HOME HEALTH AIDE

    Total calculated
    $202,411
    From this org
    $143,572
    From related orgs
    $0
    Other
    $58,839
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $143,572
    Bonus
    $0
    Other
    $0
    Deferred
    $55,595
    Nontaxable benefits
    $3,244
    Filer's total
    $202,411
  • ERICA LACROSS

    RN

    Total calculated
    $202,332
    From this org
    $182,893
    From related orgs
    $0
    Other
    $19,439
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,893
    Bonus
    $10,000
    Other
    $0
    Deferred
    $11,428
    Nontaxable benefits
    $8,011
    Filer's total
    $202,332
  • AMY SPALLINA

    DIRECTOR, CLINICAL SERVICES

    Total calculated
    $148,406
    From this org
    $143,856
    From related orgs
    $0
    Other
    $4,550
    Hours/week
    40
  • 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 — 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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $101,451,446
    Expenses
    $95,397,382
    Contributions
    $2,048,389
    Grants paid
    $0
  • 2023
    Revenue
    $99,439,390
    Expenses
    $85,235,014
    Contributions
    $2,877,708
    Grants paid
    $0
  • 2022
    Revenue
    $86,522,370
    Expenses
    $77,784,768
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

The first 25 as filed. The return lists every one.

Declared as related by

The most recent declarers. The API serves every row.

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 10 September 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.