Niagara Lutheran Development
Also known as Greenfield Health and Rehabilitation Center
Niagara Lutheran Development reported $24.7 million in revenue and $26.5 million in expenses for calendar year 2024. Of every $100 it spent, $75.35 went to program services, $24.65 to management and general costs and $0.00 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 98.4% of the total. The highest compensation it reported for one person was $408,938 (President/CEO). 6 people received more than $100,000 in reportable compensation. Revenue rose 11% between 2019 and 2024. Source: Form 990, 2024.
Where $100 of spending went
Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $27MFor context, the median across 5,634 covered health care charities: $86.19 programs, $13.81 management, $0.00 fundraising (medians computed separately, so they may not sum to $100).
Where $100 of revenue came from
Calendar year 2024 · Form 990, Part VIII · total revenue $25MThe 990 scorecard · same measures for every charity, no grades
| Measure | 2024 | Median |
|---|---|---|
| Program services Part IX 25(B) ÷ 25(A) | 75.4% | 85.6% |
| Management & general Part IX 25(C) ÷ 25(A) | 24.6% | 13.7% |
| Fundraising Part IX 25(D) ÷ 25(A) | 0.0% | 0.0% |
| Fundraising cost per $1 of contributions Part IX 25(D) ÷ Part VIII 1h | Not reported | $0.00 |
| Contributions & grants share of revenue Part VIII 1h ÷ 12 | 0.2% | 1.3% |
| Government grants share of revenue Part VIII 1e ÷ 12 | 0.1% | 0.1% |
| Program service revenue share Part VIII 2g ÷ 12 | 98.4% | 93.7% |
| Highest reported compensation Part VII-A, columns D–F | $408,938 | $975,831 |
| Highest compensation as share of expenses Part VII-A ÷ Part IX 25(A) | 1.54% | 1.34% |
| People paid over $100,000 Part VII, line 2 | 6 | 27 |
| Net assets, in months of expenses Part X 33(B) ÷ monthly expenses | 7.4 | 6.6 |
| Independent voting board members Part VI 1a–1b | 8 of 9 | 88.9% |
A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.
What the money paid for, in its own words
2024 · Form 990, Part III · the three largest programs by expenseA 162 bed facility providing 24 hour skilled nursing care, rehabilitation services, specialized nutrition programs, home-style meals tailored to meet individual needs, activities programs, on site barber and beauty salon, case management, dental, optical and podiatry services, ecumenical worship and pastoral care services and 24 hour security at a reasonable cost to all of our residents. Approximately 62% of our residents receive government support (Medicare and Medicaid). During 2023, we provided services to 1,359 residents (1,059 inpatient and 300 outpatient) needing short term…
Highest reported compensation
2024 · Form 990, Part VII, Section A · roles as filed; names are in the filing, not here| Role | From this org | From related orgs | Other | Total |
|---|---|---|---|---|
| President/CEO Officer, 5 hrs/week | $0 | $385,290 | $23,648 | $408,938 |
| Chief Financial Officer Officer, 5 hrs/week | $0 | $225,143 | $22,301 | $247,444 |
| Administrator Highest compensated employee, 37.5 hrs/week | $148,340 | $0 | $3,048 | $151,388 |
| Registered Nurse Highest compensated employee, 55 hrs/week | $129,009 | $0 | $14,229 | $143,238 |
| Director of Rehabilitation Services Highest compensated employee, 37.5 hrs/week | $109,714 | $0 | $19,212 | $128,926 |
| Nursing Supervisor Highest compensated employee, 51 hrs/week | $116,407 | $0 | $8,621 | $125,028 |
| Director of Nursing Highest compensated employee, 37.5 hrs/week | $102,047 | $0 | $8,752 | $110,799 |
| Registered Nurse Highest compensated employee, 53 hrs/week | $103,219 | $0 | $1,620 | $104,839 |
6 people received more than $100,000 in reportable compensation from Niagara Lutheran Development (Part VII, line 2).
6 years of filings
Form 990, Parts I, VII, IX and X · each row is that year's own filing, linkedGovernance answers, as filed
2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means- Voting board members, and how many are independent Part VI, lines 1a–1b9 · 8 independent
- Audited financial statements Part XII 2bYes
- Conflict-of-interest policy Part VI 12aYes
- Whistleblower policy Part VI 13Yes
- Document retention policy Part VI 14Yes
- Independent process for top executive pay Part VI 15aYes
- Board given the 990 before filing Part VI 11aYes
- Family or business ties among insiders Part VI 2No
- Aware of a significant diversion of assets Part VI 5No
- Excess benefit transaction with an insider Part IV 25aNo
- Loans to or from insiders outstanding Part IV 26No
- Lobbying, or a 501(h) election in effect Part IV 4No
- Over $15,000 of professional fundraising services Part IV 18No
- Over $10,000 of activity outside the U.S. Part IV 14bNo
- Employees Part I, line 5590
- Volunteers Part I, line 617
Correct a figure or respond
Every number above is copied from Niagara Lutheran Development's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Niagara Lutheran Development, you can publish a response that is linked from this page.
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Of every $100 Niagara Lutheran Development spent in 2024, $75.35 went to programs. The full breakdown, from its IRS Form 990:
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Similar-sized charities in this cause
- Joslin ClinicCharlestown, MA · revenue $25M · programs 96.3% · FY2025
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- Creative Health ServicesPottstown, PA · revenue $25M · programs 86.7% · FY2025
- Prairie Ridge Hospital and Health ServicesElbow Lake, MN · revenue $25M · programs 84.3% · FY2025
- The ClinicLos Angeles, CA · revenue $25M · programs 85.8% · FY2025
Questions people ask
How much of Niagara Lutheran Development's spending goes to programs?
In calendar year 2024, Niagara Lutheran Development reported that 75.4% of its $26.5 million in expenses went to program services, 24.6% to management and general and 0.0% to fundraising (Form 990, Part IX).
How much does Niagara Lutheran Development pay its top executive?
The largest total compensation Niagara Lutheran Development reported for one person in calendar year 2024 was $408,938, for the role of President/CEO (Form 990, Part VII, including compensation from related organizations and other compensation).
Where does Niagara Lutheran Development get its money?
Of $24.7 million in revenue in calendar year 2024, 0.2% came from contributions and grants (including 0.1% from government grants) and 98.4% from program service revenue (Form 990, Part VIII).
Is Niagara Lutheran Development a registered charity?
The IRS lists EIN 16-1502150 as a 501(c)(3) organization (hospital or medical research organization), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.
Sources
- 2024: Form 990 for calendar year 2024, object 202533179349305198 · read the filing · XML
- 2023: Form 990 for calendar year 2023, object 202443109349302529 · read the filing
- 2022: Form 990 for calendar year 2022, object 202333129349302438 · read the filing
- 2021: Form 990 for calendar year 2021, object 202203049349301480 · read the filing
- 2020: Form 990 for calendar year 2020, object 202132889349301863 · read the filing
- 2019: Form 990 for calendar year 2019, object 202043079349302724 · read the filing
All filings for EIN 16-1502150: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.